American studies

Parrington is credited to be the person who founded American studies due to his winning Pulitzer Prize in the American thought. American studies are an interdisciplinary discipline which deals with the studies of united stated. Incorporated in the American studies are disciplines like economics, literature, history and women’s culture. Also included in the American studies are the film and urban studies as well as the culture of United States. Traditionally, it was believed that knowledge was meant for men and thus was discriminatory.The modern American studies have challenged that in that in today’s culture and practice, women have been given equal opportunity to pursue careers in all fields which were earlier male dominated. Also, the traditional setting of studies segregated the aliens on basis of race and color. The modern studies have challenged this believe by incorporating all individuals in the scholarship arrangements. Critics in favor of traditional approach a rgue that incorporating multiculturalism in American studies may deny the students from experiencing their real culture.This has been challenged by modern studies with scholars arguing that multiculturalism would lead to democracy in America thus is beneficial. Traditional studies also had dismissed some scholarly projects which have been lately accepted by the modern studies. Modern studies also allows interdisciplinary work and which has led to more women being accepted as equal partners by their male counterparts (Kessler-Harris Alice, para 2). This paper will thus focus on the patterns the American studies have taken and the importance of multicultural integrated studies to both the students and the United States.American studies history, patterns and its implications American studies dates back to the 1920s and 1930s but was more profound during the Second World War and also during the post war era which fostered a climate of patriotism and nationalism. The war led to the need of defending the values of the United States which led to the alteration of most of the careers and this also altered the view of the whole world on academics. The traditional method of the American studies was explained by the use of myth and symbol.Scholars advocating for this form of system claimed to have identified some recurring themes which were being used in American texts. Such recurring texts were meant to illuminate and esteem the American culture which was unique (Levander Caroline, para 3). During the myth and symbol era which was in led to innovation of American studies, white men Protestants were the scholars. Their aim was to try to understand and single out the American exceptionalism. In so doing, they left out everybody else.This mode of studies emerged during the cold war period and was seen as an effort to justify the dominance of America after the Second World War and also to celebrate the exceptionalism of America. This was the first shape the American studies took in the 1950s. However, the politics of 1960s led to the transformation of the academic field as well as the society at large. After this transformation, women and racial diversity as well as other workers were recognized. This creation story is criticized on the ground that it failed too acknowledge the scholarships which characterized the post war years.Also this traditional approach of studies does not acknowledge the fact that American studies were invented long before the cold war era. American studies emerged in 1930s and was being practiced by many scholars both within and outside the myth and symbol academy. The concerns of these scholars paved way for today’s American studies (Maddox Lucy, pp 12). The Marxism school of thoughts helps in explaining the different patterns that the American studies have gone through to the currents multicultural form of scholarship.However, they are not distinct and tend to overlap at various intervals. The first school of thought is that of Karl Marxism. This school focused on the struggle existing between capitol and labor as well as the tradition of politics which engaged in scholarship and which motivated people to pursue their craft. Scholarship in this period was founded on recognition of the negative impacts of the industrial capitalism and class divisions which were profound in United States. The practitioners of those days were the public intellectuals and were involved in both the politics and social matters.This group of scholars advocated for a socialist tradition as they termed industrial capitalist to be hostile and against democracy (May Elaine Tyler, para 4). These academic practitioners engaged in fields which were emerging known as the academic mavericks challenged the state of the studies in practice and also expanded the scope of the study both in method and also in content. In doing this, they first explored the unique characteristic of American culture. During this era, America was thoug ht to be an inferior extension of Europe.The intellectuals of the time had ignored the literature of America since it was viewed to be of low standards. The practitioners had a task to retrieve and restore American literature from the set academic considerations margin. American literature was legitimized and instituted within the academy of learning. Post war critics however focused their analysis on the text but the researchers sought to base their analysis on the literature’s history as well as the cultural changes. Focusing on the cultural diversity led to emergence of the modern multicultural American studies (May Elaine Tyler, para 6).Evolution of American studies is also credited to the historians of the 1920s and 1930s. Unlike their counterparts in literature, these historians focused their study on government, politics and the prevailing wars. Some of the historians focused their attention on the democratic spirit exhibited by American people as they were fighting th e aristocracy of the Europeans and also the monopoly of the American capital. A study by Mary Beard acknowledged the role of women in history making unlike in traditional setting where women were not recognized.Democracy which emerged in United States at this era led to more minorities being given a chance to exercise their abilities thus the emergence of American studies (Kessler-Harris Alicev, para 5). Another school which explains the pattern the American studies have taken is the Leo Marxism School which takes a myth and symbol approach. This school emerged during the cold war time. The political and intellectual culture which had earlier developed started to wane after the Second World War. During the cold war, Americanism and democracy as well as capitalism and established institutions were classified together.During this era, international affairs and official activities took the central stage of the United States. This in turn led to the destruction and elimination of capita lism which in turn led to United States being described as classless by some intellectuals and policy makers. Elimination of social classes led to the cohesion of America thus setting it apart from all other states (May Elaine Tyler, para 9). The effects of post war period led to many changes occurring in the American studies.This era was characterized by institutions building and full institution of interdisciplinary fledging enterprises. Interdisciplinary field was more visible during this period which saw most of the scholars identifying with it. American studies were incorporated in the universities, at home as well as abroad during this period. During this period, regional associations emerged which were managed through grants from the public and also from private funding. The need for an informed nation and the values the country was deriving from this informed nation led to an increase in interest in the studies.This saw United States becoming the market leader in offering st udies (Guernsey Lisa, para 3). The traditional believe about scholarship was that only the people considered to be ‘intellectuals’ were in a position to make important decisions concerning the direction the state was to take. This was meant to esteem the uniqueness of the United States and in doing so, the intellectuals left out all other people. The minority groups mostly the blacks were also not considered as being capable of contributing to the overall development of the country.With the current or modern American studies program, this has been challenged in that America is a multicultural country and as such the contribution of every person is necessary to ensure its growth. Introduction of American studies program led to a more informed people in the country thus more development making the United States to be ahead of all other states in terms of development (May Elaine Tyler, para 11). Traditional approach to scholarship also advocated for maintenance of a nation al identity by ensuring that all minor groups and aliens were alienated from the American studies.However, this has been proved to be erroneous in that the introduction of black history has not so far been troublesome in the country. Such inclusion has also led to changing and shaping and avoiding dominance by one particular group especially the whites and has helped in promoting the notion of a common vision in the country. Also, the traditional believe was that women were a minority and could not contribute to the general growth of the economy. This is erroneous since accomplishments of great women such as Jane Addams have not posed any threat in terms of gender and class divisions.Whereas the traditional approach to studies fostered divisions and racism, the modern form of study program fosters more unity in the country (Guernsey Lisa, para 7). Conclusion American studies have evolved over long period from the time when it was believed that the minorities and women were not to be integrated into the country’s form of scholarship to the modern integrative form of scholarship program. American studies have also been adopted by different countries and thus has helped in forging more cooperation and understanding among nations.Recognition that all individuals have a right to pursue their careers without any form of discrimination on either gender, racial or even color and integration of multiculturalism in American studies have helped in shaping and the superiority of the modern American studies. Work cited: Guernsey Lisa: A Movement in the Mirror: American Studies in the 1970s. Retrieved on 5th January 2009 from, http://xroads. virginia. edu/%7EMA95/guernsey/chap1_1. html Kessler-Harris Alice: Cultural Locations: Positioning American Studies in the Great Debate. (1992). Retrieved on 5th January 2009 from,http://xroads. virginia. edu/%7EMA95/guernsey/kharris. html Levander Caroline: The Changing Landscape of American Studies in a Global Era. Retrieved on 5th January 2009 from, http://www. clir. org/activities/digitalscholar2/levander11_11. pdf. Maddox Lucy: Locating American Studies: The Evolution of a Discipline. 1999. Published by JHU Press, ISBN 0801860563 May Elaine Tyler: The Radical Roots of American Studies†: Presidential Address to the American Studies Association. 1995. Retrieved on 5th January 2009 from, http://academics. eckerd. edu/instructor/junkinwf/SyllabiF06/griggscm/AM401/May. htm

Kung life Essay

1. How does Lee assess the day-to-day quality of !Kung life when they lived as foragers? How does this view compare with that held by many anthropologists in the early 1960’s? Lee begins to assess the day-to-day quality of the !Kung by keeping records of their food sources and water sources. He makes table depicting the !Kung’s movements during dry season to wells of fresh water. He documents how many different groups stay at which well. He tables all the available species of crops and food and comes to the conclusion that out of 75 percent of the listed species of food the !Kung are only using a selected few. One of the most utilized food is Mongongo nut that will grow in harsh weather conditions. A !kang was documented saying â€Å"why should we plant, when there are so many mongongo nuts in the world†. These charts indicate that the !Kung are not living from hand to month on the verge to starvation as previously believed. If the Bushmen were living on a starvation level then Lee theorizes that one would expect them to exploit every available source of nutrition. 2. According to Lee, !Kung children are not expected to work until after they are married; old people are supported and respected. How does this arrangement differ from behavior in our own society, and what might explain the difference? In our own society children don’t work until they are 14 or 15, some begin working at a younger age. A few 10 or 11 year olds with entrepreneurial spirits will go to houses offering services to cut lawns for $10 or what have you. It biggest difference between is that young men or boys in the !kung do not work until they are married. The possibility for that could be  the boy now has his own family now and must contribute to the hunt in order to provide for his own faction of the family. Elders in my society and in American culture I believe are no respected, they’re forced into nursing homes or become the burden of one unlucky sibling. The !kang respect and honor their elders possibly cause they honor knowledge and elders living the longest have the most to offer. 3. What was a key to successful subsistence for the !Kung and other hunter-gatherers, according to Lee? Lee stated one of the dominant themes contributing to successful subsistence of the! kung and other hunter gathers is the extreme importance of the environment in molding their cultures. These cultures are exemplified by cases in which their â€Å"technology† was simple yet utilized in such harsh and extreme environments. Lee urges the shift of thinking of hunting and gathering cultures as a persistent and well-adapted way of life. 4. In what ways has life changed for the !Kung since 1964? What has caused these changes? Chapter 10 1. What about the Koyukon and Inupiaq cultural knowledge of their environment resembles the controlled studies characteristic of the scientific method? Are there differences? â€Å"Unilineal evolutionists† label hunters and gather’s as unrefined or cultures that are less developed in terms of critical thinking. Lewis Henry Morgan would classify them savages, but the Eskimo cultures could debunk that theory. There is a lengthy cognitive process within the Eskimo ways of life. These hunters observe their natural environment in detail and get familiarized with it like scientists. They observe the animals they work with or hunt and develop theories about animal behavior and strategies to hunt their prey. Not only do they understand animal behavior from their studies but they also a wide array of knowledge about their land. These  traditional hunters are indeed refined they know how critically think and used their cultural knowledge of animal behaviors and their land to survive in one of the most cold and barren parts of the world 2. What do the Koyukon Indians have to know to successfully hunt a bear in the early winter? The Koyukon Indians must know how to find the bear’s den. The den entrances are hidden beneath 18 inches of powdery snow and are given away to subtle clues that the koyukon are familiar with. One of the clues are patches where no grass protrudes because the bear as clawed it away for insulation and â€Å"faint cavities in the ground hinting of the footprint depressions in the moss below †. After capturing the bear they must kill it in accordance to Koyukon customs and tradition. These rules and customs are set in place for the purpose of not disrupting the bear’s spirit and to show respect for the animal and the environment. 3. How can Eskimos predict sudden sea squalls? The Eskimo’s predict the sudden sea squalls but studying the habits of seals. The elder Eskimo was explaining seal patterns for when a seal comes up for breathe under the water. If the seal comes out of the water to breath with its back arched up right to sky and it’s head fully out of the water exposed then the weather will be a normal. But if the seal surfaces faced down with halfway submerged under water still then this was a preview for ominous weather to come that day. 4. By what processes do Inupiaq and Koyukon learn about Nature and the behavior of animals? The processes of cultural knowledge that is learned by the Inupiaq and Koyuken are, in my opinion, a prolonged participant observation. These people spend generations watching and living with the animals of their environments. They’ve learned hunting skills from polar bears, such as acting like a seal to sneak up on a seal. Many of their traditions and  knowledge of the environment is passed though the generations through form of participant observation. The men take the boys to hunt and they large amounts of time watching their life span watching these animals and living amongst them.

Waste management

Each of us will throw a lot of waste every day; you know where all the wastewent? Most of the waste will get sanitary landfill, incineration, composting and other sound processing in some areas with better waste management, while most places Just easy piled or landfill, this cause odour spread, soil and underground water get polluted. peopleare not only Just consuming a lot of resources, mass production, mass consumption of land, but also produced a lot of waste; this consequences will be unimaginable.This essay will demonstrate the definition of waste; waste lassification, recycling, processing and some other additional materials about waste power generation. Introduction Earth is our home, which provides us with the necessary environment and space for living; but with the rapid development of social economy and the urban population of highly concentrated, the output of waste is gradually increasing, our home is surrounded by garbage from day to day. In densely populated cities, was te disposal is a vexing problem.Common practice is collected and sent to landfills, or use incinerators; but both would create environmental problems, and excessive onsumption can further reduce termination landfills saturation level. Improper waste disposal in landfills can contaminate groundwater and odour, and many cities have been available for less and less landfill area. Produce poisonous gas, harmful organisms is inevitable forlncineration. Most of the cities are studying ways to reduce waste, and encourage recycling. Research Methodology Library Research: 1. Recording notes. 2. Content analysis. . Collect the needed information. Field Research: 1. Personal interview. 2. Groupmeeting. 3. Telephone survey. 4. Case study. The definition of waste Waste is also known as rubbish, trash, refuse, garbage, Junk and litter; which refer to unwanted or useless solid, fluid substance. Merriam-Websterdefineswaste is the trash from places of human or animal residence; The World Book Dictio nary also say that waste is the useless or worthless material, stuff to be discarded. Unfortunately, these two definitions reflect a common attitude that does not admit waste as a resource.Nevertheless, Zero Waste America defines waste as â€Å"a resource that is not safely recycled back into the environment or the marketplace. † This definition onsiders the value of waste as a resource, as well as the threat of unsafe recycling ‘wasting' actually does not exist in nature, they are human inventions due to human behaviour. ln nature, everything has a purpose. Waste was created by humans for short-term convenience and short-term profit. Meanwhile, this leads to long-term harmful consequences for humans, nature, and the economy.Waste classification, recycling and processing Waste classification means according to different composition, properties, use value of waste as well as the impact on the environment, andthe requirements of different isposal methods, divided into a n umber of different types of properties. lts purpose is to bring convenience for resource recovery and subsequent disposal. The meaning of the classification of waste People are faced with the situation of the growing waste production and environmental deterioration.How to through the waste classification managementto maximize waste resource utilization, reduce the amount of garbage disposaland improve the living quality of the environment is currently the world's pressing problems of common concern. Waste classification is the reform of the traditional ay to garbage collection disposed; it is aneffectivescientific management methodfor waste disposal. Waste classification is put waste classificationat source, and through the classification of the pickup and recycled back into a resource. The benefit of waste classification is obvious.After being classification, waste was sent to a factory instead of landfills, not only save the land, but also avoids the pollution produced by landfill or burned. Waste classification Recyclable waste They are mainly five categories which include waste paper, plastic, glass, metal, and cloth. Waste Paper: mainly includes newspapers, periodicals, books, all kinds of wrapping paper and so on; But should pay attention to paper towels and toilet paper because of their water soluble is too strong, cannot be recycled. Plastic: plastic waste containers, plastic packaging and other plastic products.Such as various plastic bags, plastic bottles, foam, disposable plastic lunch boxes cutlery, hard plastic and so on. Glass: mainly includes all kinds of glass bottles, pieces of broken glass, mirror, light bulb debris, and thermos bottle, etc. Metal: mainly includes cans, cans and so on. Fabric: mainly includes the abandoned clothes, tablecloths, towels, bags, shoes and so on. Kitchen waste Kitchen waste is refers to catering units, enterprises, institutions, schools, canteens and other food scrapswaste, commonly known as swillor pigwash.The ma in component of kitchen waste are starch, food fibre, animal fats and other organic substances; it have a high moisture content, fat, high salt content, perishable smelly fermentation characteristics. Hazardous waste Toxic and hazardous waste refers to the solids that could be harmful to human body ealth or toxic substances or cause real harm to the environment or potential hazards wastes. Including batteries, fluorescent tubes, light bulbs, mercury thermometers, paint bucket, home appliances, expired drugs, expired cosmetics.If the battery is burned, after the blast will be killing hundreds of people; Fluorescent tubes and bulbs are Just like the battery, radiation is also large; Mercury is more landfilling. Other rubbish Includingin addition to the above-mentioned categoriesgarbage, such as ceramictile, muck, toilet waste paper, paper towels and other difficult to recycle waste, usually ased on the characteristics and take the way of burning or burying garbage processing. Waste ma terials by kind, composition and sources.Kind Composition Sources Garbage Wastes from preparation, cooking, and serving of food; market wastes; wastes from handling, storage, and sale of produce Households, restaurants, institutions, stores, markets Rubbish Flammable: paper, cartons, boxes, barrels, wood, tree branches, yard trimmings, wood furniture, bedding, dunnage Inflammable: metals, tin cans, metal furniture, dirt, glass, crockery, minerals Ashes Residue from fires used for cooking and heating and from on-site burningStreet refuse Sweepings, dirt, leaves, catch basin dirt, contents of litter receptacles Streets, sidewalks, alleys, vacant lots Dead animals Cats, dogs, horses, cows Abandoned vehicles Unwanted cars and trucks left on public property Industrial wastes Food-processing wastes, boiler house cinders, lumber scraps, metal scraps. havings Factories, power plants Demolition wastes Lumber, pipes, brick, masonry, and other construction materials from razed buildings and ot her structures Demolition sites to be used for new buildings, renewal projects, expressways Construction wastes Scrap lumber, pipe, ther construction materials New construction, remodelling Special wastes Hazardous solids and liquids; explosives, pathological wastes, radioactive materials Households, hotels, hospitals, institutions, stores, industry Sewage treatment residue Solids from coarse screening and from grit chambers; septic tank sludge Sewage treatment plants; septic tanks Waste recycling and processing In the process of urbanization, the waste was once the burden of city development as the product of urban metabolism; many cities in the world have been besieged by garbage before. In now days, waste is considered to be the most potential, inexhaustible†urban mines† for development; it is the â€Å"misplaced resources†.Waste all have the corresponding recycling technology, make it can be used as â€Å"secondary sources† into the new production cycle , thus reducing resource consumption and environmental pollution. This is not only the in-depth and deep understanding of the waste, but also is the inevitable requirement of urban development. General city processed into organic compound fertilizer and used for landscaping or agricultural fertilizer in organic waste processing factory. 2. Dry waste (inorganic waste): further refined classified as waste paper, waste plastic, glass, scrap metal and other recyclable componentsin the garbage sorting centre, and then recycling plant for recyclingby thecorresponding. 3.Hazardous waste: recyclable materialssent to recycling after sorting in the hazardous waste sorting disposal station and the residue are safely landfill or incineration. Currently, there are several ways of waste disposal: 1. Landfill Method: Fill trash in the pit that has been ready for, make it automaticallyhappen biological, physical and chemical changes, decomposition of rganic matter, to achieve reduction and harmless purposes; but for a long time, most cities are carried out with open dumps and natural filling ditch without any protection. This leads to a lot of rubbish sewage from the surface into the ground and cause serious pollution of groundwater sources and the urban environment. Therefore this waste disposal method has gradually been eliminated. 2.Incineration method: incineration method is to put thegarbage into high temperature furnace; make one full oxidation of combustible ingredients; the heat that generated can be used for power generation and heating. The biggest shortcoming of this method is generatedof dioxin gas during the incineration; thereforefor achieving environmental protection, Therefore only on the incineration of toxic and harmful gases through a series of processing,this method can realize environmental protection. 3. Composting Method: piles of garbage accumulation, heat up to 70 C, storage, fermentation, with the ability of microbial decomposition in garbage, to dec ompose organic matter into inorganic nutrients.After composting treatment, garbage becomes hygienic, odourless humus. Not only way to solve the garbage, but lso to achieve the purpose of the resource; but the large amount of solid waste composting, nutrient content is low, long-term use could easily lead to soil compaction and deterioration of groundwater quality, so the scale is not easy to compost too. 4. Treatment resources: Careful classification of urban living garbage, Then according to the different nature of classified garbage after respectively adopt appropriate methods to deal with, make all the different types of waste can be utilized, thus to be truly achievereduction, harmless and resource of waste. Waste power generationFrom the 1970s onwards, some developed countries have started to use the heat generated by burning garbage to generate electricity. Some country in Europe built a garbage power plant, a U. S. garbage power plant generating capacity up to 100 MW, process ing 600 thousand tons of garbage per day. Now, garbage power plant in Germany is spendinga huge sum of money from abroad to buy rubbish every year. According to statistics, currently there are nearly a thousand types of waste disposal plant; all kinds of garbage utilization facility will be increased to 3000 or more in hree years. Scientists measure that the garbage in the secondary energy, such as organic fuelcontains high calorific value, the heat of burning 2 tons of wasteequivalent to about 1 tons of coal.Confrontingproblem The reason that why waste power generation is developing slowly Is mainly due to the combustionpower generation, which cannot be effectively solve for a long time. Japan has been promoting a super waste power generation technology, by using new gas furnace; rose the furnace temperature to 500 ‘C, increase the power generation fficiency from 10% in the pastto around 25%, reduced toxic emissions to less than 0. 5%, below the international standard; But, o f course, the cost of waste power generation is still higher than the traditional thermal power. Some experts believe that withthe technology development inwaste collection, handling, transport, utilization and other aspects, waste power generation is likely to become one of the most economical power generation technologies.From the long-term benefits and the comprehensive index, it will be superior to the traditional electric power production. Conclusion In conclusion, waste is a common issue; this can lead to health problems and destruction of natural resources. If people do not attach importance to waste classification and recycling, not only for our present life will be affected, but also for our future generations. This is not Just a country, an organization, an individual's responsibility, but the responsibility of all mankind. lf when each person throwing garbage can be a little more environmental awareness, we could effectively increase the waste comprehensive utilization, S o that the whole society will be able to less affect by waste problems. Waste Management Introduction: Rapid urbanisation and industrial diversification has led to generation of considerable amount of municipal, plastic, hazardous and biomedical waste. Improper disposal of wastes often leads to spread of diseases and contamination of water bodies and soil. The impact of these wastes cannot be ignored and managing them has become a major problem. The objective and scope of this research project: In this project we have tried to gain an insight on the term waste management. The objective of the project was to seek an overview of waste management in large cities especially in supermarkets and predominantly the waste disposal system of large fast food outlets in Bangalore. The scope was (due to time constraint) limited to two major food chains. We have as an initial investigation tried to bring out the very nature of major sources of waste in our cities, the present waste disposal system in Bangalore and measures to effectively dispose off the waste generated in supermarkets. Municipal solid waste: On an average 40-50% of the total municipal waste is generated in the six municipal corporations of Karnataka and more than 70 percent of municipal waste is generated in the residential and market areas. The domestic waste generated by the households comprises mainly of organic, plastic and paper waste. Problems of municipal solid waste: The major problems of municipal solid waste are: †¢Collection and storage of waste. Mixing and segregation of waste. †¢Transportation of waste. †¢Indiscriminate burning of waste †¢Illegal disposal of waste. 1. Collection and storage of waste: waste collection and disposal lies at the core of municipal waste management. Waste management happens to be the major source of expenditure in municipal budgets. Failure to effectively manage waste generated in the cities leads to overflowing bins and foul odour in the city streets. It also poses as a potential threat to the hygiene and health of the public. 2. Mixing and segregation of waste: with no clear instruction and procedures to the contrary the household waste generated are very heterogeneous in nature due to no or very limited segregation of waste during disposal process. It also is witnessed in industrial wastes. Where lack of government regulation leads to uncontrolled disposal without proper segregation. 3. Transportation of waste: the rapid expansion of cities coupled with high population growth rates and limited control on procedures to dispose municipal wastes resulted in mismatch on guidelines and actual waste transport. The transporters of municipal wastes are normally private contractors who with the aim of profit maximisation tend to dispose waste in the nearest vacant plots just on the outskirts of the city. Though dumping zones have been identified around the city yet the transporters often resort to dumping on plots near main roads leading to the city. 4. Indiscriminate burning of wastes: often as discussed above the transporters do not dump the wastes on designated land fills earmarked by municiapal bodies but on the roads leading to the cities or vacant plots on the outskirts of the city they also resort to burning of wastes to reduce the heap for future dumping. As the waste dumped are unsorted and contain many hazardous substances eg plastics bottles and polythene bags. The gas generated are toxic in nature and a common sight are the rag pickers who roam around such dump sites to collect materials of some worth. They are effected by the smoke and the gas generated. 5. Illegal disposal of waste: in absence of strict guidelines and enforcement of proper disposal of wastes in major cities in India the transporters mainly the private contractors resort to dumping of wastes in vacant plots instead of disposing them to proper dumping sites. This results over a period of time a major ecological threat. E. g a recent study found that in Bangalore around 600 Tons of municipal wastes are illegally dumped on vacant plots on daily basis. Waste Management The Securities and Exchange Commission has filed suit against the founder and five other former top officers of Waste Management Inc. for massive fraud. The complaint charges the defendants with inflating profits to meet earnings targets. The officers named in the complaint include the following: * The CEO, who set earnings targets, fostered a culture of fraudulent accounting, personally directed certain of the accounting changes to make the targeted earnings, and was the spokesperson who announced the company's phony numbers. The CFO, who ordered the destruction of damaging evidence, misled the company's audit committee and internal accountants, and withheld information from the outside auditors. * The corporate controller, who devised many â€Å"one-off† accounting manipulations to deliver the targeted earnings and carefully crafted the deceptive disclosures. * The general counsel, who blessed the company's fraudulent disclosures. In brief, the complaint says the company's revenues were not growing fast enough to meet its earnings targets, so the defendants instead resorted to improperly eliminating and deferring current period expenses. Specific tactics: * Avoiding depreciation expenses on their garbage trucks by both assigning unsupported and inflated salvage values and extending their useful lives. * Assigning arbitrary salvage values to other assets that previously had no salvage value. * Failing to record expenses for decreases in the value of landfills as they were filled with waste. * Refusing to record expenses necessary to write off the costs of unsuccessful and abandoned landfill development projects. Establishing inflated environmental reserves (liabilities) in connection with acquisitions so that the excess reserves could be used to avoid recording unrelated operating expenses. * Improperly capitalizing a variety of expenses, and failing to establish sufficient reserves (liabilities) to pay for income taxes and other expenses. The SEC says Andersen, the company’s auditor, identified the improper accounting practices, quantified much of the impact, and annually presented company management with a set of â€Å"Proposed Adjusting Journal Entries. Instead of making the adjustments, management signed off on a â€Å"Summary of Action Steps† that the SEC says included steps designed to write off the accumulated errors and to change the underlying accounting practices in future periods The company had augmented the depreciation time length for their property, plant, and equipment, artificially inflating the company's after-tax profits by US$1. 7 billion. Waste Management paid US$457 million to settle a shareholder class-action suit. The SEC fined Waste Management's independent auditor, Arthur Andersen, US$7 million for their role. Waste management Each of us will throw a lot of waste every day; you know where all the wastewent? Most of the waste will get sanitary landfill, incineration, composting and other sound processing in some areas with better waste management, while most places Just easy piled or landfill, this cause odour spread, soil and underground water get polluted. peopleare not only Just consuming a lot of resources, mass production, mass consumption of land, but also produced a lot of waste; this consequences will be unimaginable.This essay will demonstrate the definition of waste; waste lassification, recycling, processing and some other additional materials about waste power generation. Introduction Earth is our home, which provides us with the necessary environment and space for living; but with the rapid development of social economy and the urban population of highly concentrated, the output of waste is gradually increasing, our home is surrounded by garbage from day to day. In densely populated cities, was te disposal is a vexing problem.Common practice is collected and sent to landfills, or use incinerators; but both would create environmental problems, and excessive onsumption can further reduce termination landfills saturation level. Improper waste disposal in landfills can contaminate groundwater and odour, and many cities have been available for less and less landfill area. Produce poisonous gas, harmful organisms is inevitable forlncineration. Most of the cities are studying ways to reduce waste, and encourage recycling. Research Methodology Library Research: 1. Recording notes. 2. Content analysis. . Collect the needed information. Field Research: 1. Personal interview. 2. Groupmeeting. 3. Telephone survey. 4. Case study. The definition of waste Waste is also known as rubbish, trash, refuse, garbage, Junk and litter; which refer to unwanted or useless solid, fluid substance. Merriam-Websterdefineswaste is the trash from places of human or animal residence; The World Book Dictio nary also say that waste is the useless or worthless material, stuff to be discarded. Unfortunately, these two definitions reflect a common attitude that does not admit waste as a resource.Nevertheless, Zero Waste America defines waste as â€Å"a resource that is not safely recycled back into the environment or the marketplace. † This definition onsiders the value of waste as a resource, as well as the threat of unsafe recycling ‘wasting' actually does not exist in nature, they are human inventions due to human behaviour. ln nature, everything has a purpose. Waste was created by humans for short-term convenience and short-term profit. Meanwhile, this leads to long-term harmful consequences for humans, nature, and the economy.Waste classification, recycling and processing Waste classification means according to different composition, properties, use value of waste as well as the impact on the environment, andthe requirements of different isposal methods, divided into a n umber of different types of properties. lts purpose is to bring convenience for resource recovery and subsequent disposal. The meaning of the classification of waste People are faced with the situation of the growing waste production and environmental deterioration.How to through the waste classification managementto maximize waste resource utilization, reduce the amount of garbage disposaland improve the living quality of the environment is currently the world's pressing problems of common concern. Waste classification is the reform of the traditional ay to garbage collection disposed; it is aneffectivescientific management methodfor waste disposal. Waste classification is put waste classificationat source, and through the classification of the pickup and recycled back into a resource. The benefit of waste classification is obvious.After being classification, waste was sent to a factory instead of landfills, not only save the land, but also avoids the pollution produced by landfill or burned. Waste classification Recyclable waste They are mainly five categories which include waste paper, plastic, glass, metal, and cloth. Waste Paper: mainly includes newspapers, periodicals, books, all kinds of wrapping paper and so on; But should pay attention to paper towels and toilet paper because of their water soluble is too strong, cannot be recycled. Plastic: plastic waste containers, plastic packaging and other plastic products.Such as various plastic bags, plastic bottles, foam, disposable plastic lunch boxes cutlery, hard plastic and so on. Glass: mainly includes all kinds of glass bottles, pieces of broken glass, mirror, light bulb debris, and thermos bottle, etc. Metal: mainly includes cans, cans and so on. Fabric: mainly includes the abandoned clothes, tablecloths, towels, bags, shoes and so on. Kitchen waste Kitchen waste is refers to catering units, enterprises, institutions, schools, canteens and other food scrapswaste, commonly known as swillor pigwash.The ma in component of kitchen waste are starch, food fibre, animal fats and other organic substances; it have a high moisture content, fat, high salt content, perishable smelly fermentation characteristics. Hazardous waste Toxic and hazardous waste refers to the solids that could be harmful to human body ealth or toxic substances or cause real harm to the environment or potential hazards wastes. Including batteries, fluorescent tubes, light bulbs, mercury thermometers, paint bucket, home appliances, expired drugs, expired cosmetics.If the battery is burned, after the blast will be killing hundreds of people; Fluorescent tubes and bulbs are Just like the battery, radiation is also large; Mercury is more landfilling. Other rubbish Includingin addition to the above-mentioned categoriesgarbage, such as ceramictile, muck, toilet waste paper, paper towels and other difficult to recycle waste, usually ased on the characteristics and take the way of burning or burying garbage processing. Waste ma terials by kind, composition and sources.Kind Composition Sources Garbage Wastes from preparation, cooking, and serving of food; market wastes; wastes from handling, storage, and sale of produce Households, restaurants, institutions, stores, markets Rubbish Flammable: paper, cartons, boxes, barrels, wood, tree branches, yard trimmings, wood furniture, bedding, dunnage Inflammable: metals, tin cans, metal furniture, dirt, glass, crockery, minerals Ashes Residue from fires used for cooking and heating and from on-site burningStreet refuse Sweepings, dirt, leaves, catch basin dirt, contents of litter receptacles Streets, sidewalks, alleys, vacant lots Dead animals Cats, dogs, horses, cows Abandoned vehicles Unwanted cars and trucks left on public property Industrial wastes Food-processing wastes, boiler house cinders, lumber scraps, metal scraps. havings Factories, power plants Demolition wastes Lumber, pipes, brick, masonry, and other construction materials from razed buildings and ot her structures Demolition sites to be used for new buildings, renewal projects, expressways Construction wastes Scrap lumber, pipe, ther construction materials New construction, remodelling Special wastes Hazardous solids and liquids; explosives, pathological wastes, radioactive materials Households, hotels, hospitals, institutions, stores, industry Sewage treatment residue Solids from coarse screening and from grit chambers; septic tank sludge Sewage treatment plants; septic tanks Waste recycling and processing In the process of urbanization, the waste was once the burden of city development as the product of urban metabolism; many cities in the world have been besieged by garbage before. In now days, waste is considered to be the most potential, inexhaustible†urban mines† for development; it is the â€Å"misplaced resources†.Waste all have the corresponding recycling technology, make it can be used as â€Å"secondary sources† into the new production cycle , thus reducing resource consumption and environmental pollution. This is not only the in-depth and deep understanding of the waste, but also is the inevitable requirement of urban development. General city processed into organic compound fertilizer and used for landscaping or agricultural fertilizer in organic waste processing factory. 2. Dry waste (inorganic waste): further refined classified as waste paper, waste plastic, glass, scrap metal and other recyclable componentsin the garbage sorting centre, and then recycling plant for recyclingby thecorresponding. 3.Hazardous waste: recyclable materialssent to recycling after sorting in the hazardous waste sorting disposal station and the residue are safely landfill or incineration. Currently, there are several ways of waste disposal: 1. Landfill Method: Fill trash in the pit that has been ready for, make it automaticallyhappen biological, physical and chemical changes, decomposition of rganic matter, to achieve reduction and harmless purposes; but for a long time, most cities are carried out with open dumps and natural filling ditch without any protection. This leads to a lot of rubbish sewage from the surface into the ground and cause serious pollution of groundwater sources and the urban environment. Therefore this waste disposal method has gradually been eliminated. 2.Incineration method: incineration method is to put thegarbage into high temperature furnace; make one full oxidation of combustible ingredients; the heat that generated can be used for power generation and heating. The biggest shortcoming of this method is generatedof dioxin gas during the incineration; thereforefor achieving environmental protection, Therefore only on the incineration of toxic and harmful gases through a series of processing,this method can realize environmental protection. 3. Composting Method: piles of garbage accumulation, heat up to 70 C, storage, fermentation, with the ability of microbial decomposition in garbage, to dec ompose organic matter into inorganic nutrients.After composting treatment, garbage becomes hygienic, odourless humus. Not only way to solve the garbage, but lso to achieve the purpose of the resource; but the large amount of solid waste composting, nutrient content is low, long-term use could easily lead to soil compaction and deterioration of groundwater quality, so the scale is not easy to compost too. 4. Treatment resources: Careful classification of urban living garbage, Then according to the different nature of classified garbage after respectively adopt appropriate methods to deal with, make all the different types of waste can be utilized, thus to be truly achievereduction, harmless and resource of waste. Waste power generationFrom the 1970s onwards, some developed countries have started to use the heat generated by burning garbage to generate electricity. Some country in Europe built a garbage power plant, a U. S. garbage power plant generating capacity up to 100 MW, process ing 600 thousand tons of garbage per day. Now, garbage power plant in Germany is spendinga huge sum of money from abroad to buy rubbish every year. According to statistics, currently there are nearly a thousand types of waste disposal plant; all kinds of garbage utilization facility will be increased to 3000 or more in hree years. Scientists measure that the garbage in the secondary energy, such as organic fuelcontains high calorific value, the heat of burning 2 tons of wasteequivalent to about 1 tons of coal.Confrontingproblem The reason that why waste power generation is developing slowly Is mainly due to the combustionpower generation, which cannot be effectively solve for a long time. Japan has been promoting a super waste power generation technology, by using new gas furnace; rose the furnace temperature to 500 ‘C, increase the power generation fficiency from 10% in the pastto around 25%, reduced toxic emissions to less than 0. 5%, below the international standard; But, o f course, the cost of waste power generation is still higher than the traditional thermal power. Some experts believe that withthe technology development inwaste collection, handling, transport, utilization and other aspects, waste power generation is likely to become one of the most economical power generation technologies.From the long-term benefits and the comprehensive index, it will be superior to the traditional electric power production. Conclusion In conclusion, waste is a common issue; this can lead to health problems and destruction of natural resources. If people do not attach importance to waste classification and recycling, not only for our present life will be affected, but also for our future generations. This is not Just a country, an organization, an individual's responsibility, but the responsibility of all mankind. lf when each person throwing garbage can be a little more environmental awareness, we could effectively increase the waste comprehensive utilization, S o that the whole society will be able to less affect by waste problems. Waste management Each of us will throw a lot of waste every day; you know where all the wastewent? Most of the waste will get sanitary landfill, incineration, composting and other sound processing in some areas with better waste management, while most places Just easy piled or landfill, this cause odour spread, soil and underground water get polluted. peopleare not only Just consuming a lot of resources, mass production, mass consumption of land, but also produced a lot of waste; this consequences will be unimaginable.This essay will demonstrate the definition of waste; waste lassification, recycling, processing and some other additional materials about waste power generation. Introduction Earth is our home, which provides us with the necessary environment and space for living; but with the rapid development of social economy and the urban population of highly concentrated, the output of waste is gradually increasing, our home is surrounded by garbage from day to day. In densely populated cities, was te disposal is a vexing problem.Common practice is collected and sent to landfills, or use incinerators; but both would create environmental problems, and excessive onsumption can further reduce termination landfills saturation level. Improper waste disposal in landfills can contaminate groundwater and odour, and many cities have been available for less and less landfill area. Produce poisonous gas, harmful organisms is inevitable forlncineration. Most of the cities are studying ways to reduce waste, and encourage recycling. Research Methodology Library Research: 1. Recording notes. 2. Content analysis. . Collect the needed information. Field Research: 1. Personal interview. 2. Groupmeeting. 3. Telephone survey. 4. Case study. The definition of waste Waste is also known as rubbish, trash, refuse, garbage, Junk and litter; which refer to unwanted or useless solid, fluid substance. Merriam-Websterdefineswaste is the trash from places of human or animal residence; The World Book Dictio nary also say that waste is the useless or worthless material, stuff to be discarded. Unfortunately, these two definitions reflect a common attitude that does not admit waste as a resource.Nevertheless, Zero Waste America defines waste as â€Å"a resource that is not safely recycled back into the environment or the marketplace. † This definition onsiders the value of waste as a resource, as well as the threat of unsafe recycling ‘wasting' actually does not exist in nature, they are human inventions due to human behaviour. ln nature, everything has a purpose. Waste was created by humans for short-term convenience and short-term profit. Meanwhile, this leads to long-term harmful consequences for humans, nature, and the economy.Waste classification, recycling and processing Waste classification means according to different composition, properties, use value of waste as well as the impact on the environment, andthe requirements of different isposal methods, divided into a n umber of different types of properties. lts purpose is to bring convenience for resource recovery and subsequent disposal. The meaning of the classification of waste People are faced with the situation of the growing waste production and environmental deterioration.How to through the waste classification managementto maximize waste resource utilization, reduce the amount of garbage disposaland improve the living quality of the environment is currently the world's pressing problems of common concern. Waste classification is the reform of the traditional ay to garbage collection disposed; it is aneffectivescientific management methodfor waste disposal. Waste classification is put waste classificationat source, and through the classification of the pickup and recycled back into a resource. The benefit of waste classification is obvious.After being classification, waste was sent to a factory instead of landfills, not only save the land, but also avoids the pollution produced by landfill or burned. Waste classification Recyclable waste They are mainly five categories which include waste paper, plastic, glass, metal, and cloth. Waste Paper: mainly includes newspapers, periodicals, books, all kinds of wrapping paper and so on; But should pay attention to paper towels and toilet paper because of their water soluble is too strong, cannot be recycled. Plastic: plastic waste containers, plastic packaging and other plastic products.Such as various plastic bags, plastic bottles, foam, disposable plastic lunch boxes cutlery, hard plastic and so on. Glass: mainly includes all kinds of glass bottles, pieces of broken glass, mirror, light bulb debris, and thermos bottle, etc. Metal: mainly includes cans, cans and so on. Fabric: mainly includes the abandoned clothes, tablecloths, towels, bags, shoes and so on. Kitchen waste Kitchen waste is refers to catering units, enterprises, institutions, schools, canteens and other food scrapswaste, commonly known as swillor pigwash.The ma in component of kitchen waste are starch, food fibre, animal fats and other organic substances; it have a high moisture content, fat, high salt content, perishable smelly fermentation characteristics. Hazardous waste Toxic and hazardous waste refers to the solids that could be harmful to human body ealth or toxic substances or cause real harm to the environment or potential hazards wastes. Including batteries, fluorescent tubes, light bulbs, mercury thermometers, paint bucket, home appliances, expired drugs, expired cosmetics.If the battery is burned, after the blast will be killing hundreds of people; Fluorescent tubes and bulbs are Just like the battery, radiation is also large; Mercury is more landfilling. Other rubbish Includingin addition to the above-mentioned categoriesgarbage, such as ceramictile, muck, toilet waste paper, paper towels and other difficult to recycle waste, usually ased on the characteristics and take the way of burning or burying garbage processing. Waste ma terials by kind, composition and sources.Kind Composition Sources Garbage Wastes from preparation, cooking, and serving of food; market wastes; wastes from handling, storage, and sale of produce Households, restaurants, institutions, stores, markets Rubbish Flammable: paper, cartons, boxes, barrels, wood, tree branches, yard trimmings, wood furniture, bedding, dunnage Inflammable: metals, tin cans, metal furniture, dirt, glass, crockery, minerals Ashes Residue from fires used for cooking and heating and from on-site burningStreet refuse Sweepings, dirt, leaves, catch basin dirt, contents of litter receptacles Streets, sidewalks, alleys, vacant lots Dead animals Cats, dogs, horses, cows Abandoned vehicles Unwanted cars and trucks left on public property Industrial wastes Food-processing wastes, boiler house cinders, lumber scraps, metal scraps. havings Factories, power plants Demolition wastes Lumber, pipes, brick, masonry, and other construction materials from razed buildings and ot her structures Demolition sites to be used for new buildings, renewal projects, expressways Construction wastes Scrap lumber, pipe, ther construction materials New construction, remodelling Special wastes Hazardous solids and liquids; explosives, pathological wastes, radioactive materials Households, hotels, hospitals, institutions, stores, industry Sewage treatment residue Solids from coarse screening and from grit chambers; septic tank sludge Sewage treatment plants; septic tanks Waste recycling and processing In the process of urbanization, the waste was once the burden of city development as the product of urban metabolism; many cities in the world have been besieged by garbage before. In now days, waste is considered to be the most potential, inexhaustible†urban mines† for development; it is the â€Å"misplaced resources†.Waste all have the corresponding recycling technology, make it can be used as â€Å"secondary sources† into the new production cycle , thus reducing resource consumption and environmental pollution. This is not only the in-depth and deep understanding of the waste, but also is the inevitable requirement of urban development. General city processed into organic compound fertilizer and used for landscaping or agricultural fertilizer in organic waste processing factory. 2. Dry waste (inorganic waste): further refined classified as waste paper, waste plastic, glass, scrap metal and other recyclable componentsin the garbage sorting centre, and then recycling plant for recyclingby thecorresponding. 3.Hazardous waste: recyclable materialssent to recycling after sorting in the hazardous waste sorting disposal station and the residue are safely landfill or incineration. Currently, there are several ways of waste disposal: 1. Landfill Method: Fill trash in the pit that has been ready for, make it automaticallyhappen biological, physical and chemical changes, decomposition of rganic matter, to achieve reduction and harmless purposes; but for a long time, most cities are carried out with open dumps and natural filling ditch without any protection. This leads to a lot of rubbish sewage from the surface into the ground and cause serious pollution of groundwater sources and the urban environment. Therefore this waste disposal method has gradually been eliminated. 2.Incineration method: incineration method is to put thegarbage into high temperature furnace; make one full oxidation of combustible ingredients; the heat that generated can be used for power generation and heating. The biggest shortcoming of this method is generatedof dioxin gas during the incineration; thereforefor achieving environmental protection, Therefore only on the incineration of toxic and harmful gases through a series of processing,this method can realize environmental protection. 3. Composting Method: piles of garbage accumulation, heat up to 70 C, storage, fermentation, with the ability of microbial decomposition in garbage, to dec ompose organic matter into inorganic nutrients.After composting treatment, garbage becomes hygienic, odourless humus. Not only way to solve the garbage, but lso to achieve the purpose of the resource; but the large amount of solid waste composting, nutrient content is low, long-term use could easily lead to soil compaction and deterioration of groundwater quality, so the scale is not easy to compost too. 4. Treatment resources: Careful classification of urban living garbage, Then according to the different nature of classified garbage after respectively adopt appropriate methods to deal with, make all the different types of waste can be utilized, thus to be truly achievereduction, harmless and resource of waste. Waste power generationFrom the 1970s onwards, some developed countries have started to use the heat generated by burning garbage to generate electricity. Some country in Europe built a garbage power plant, a U. S. garbage power plant generating capacity up to 100 MW, process ing 600 thousand tons of garbage per day. Now, garbage power plant in Germany is spendinga huge sum of money from abroad to buy rubbish every year. According to statistics, currently there are nearly a thousand types of waste disposal plant; all kinds of garbage utilization facility will be increased to 3000 or more in hree years. Scientists measure that the garbage in the secondary energy, such as organic fuelcontains high calorific value, the heat of burning 2 tons of wasteequivalent to about 1 tons of coal.Confrontingproblem The reason that why waste power generation is developing slowly Is mainly due to the combustionpower generation, which cannot be effectively solve for a long time. Japan has been promoting a super waste power generation technology, by using new gas furnace; rose the furnace temperature to 500 ‘C, increase the power generation fficiency from 10% in the pastto around 25%, reduced toxic emissions to less than 0. 5%, below the international standard; But, o f course, the cost of waste power generation is still higher than the traditional thermal power. Some experts believe that withthe technology development inwaste collection, handling, transport, utilization and other aspects, waste power generation is likely to become one of the most economical power generation technologies.From the long-term benefits and the comprehensive index, it will be superior to the traditional electric power production. Conclusion In conclusion, waste is a common issue; this can lead to health problems and destruction of natural resources. If people do not attach importance to waste classification and recycling, not only for our present life will be affected, but also for our future generations. This is not Just a country, an organization, an individual's responsibility, but the responsibility of all mankind. lf when each person throwing garbage can be a little more environmental awareness, we could effectively increase the waste comprehensive utilization, S o that the whole society will be able to less affect by waste problems.

Ecosystem Toxic Chemical Threat Essay Example | Topics and Well Written Essays - 1250 words - 1

Ecosystem Toxic Chemical Threat - Essay Example As such, human activities drive the greenhouse gas-mediated environmental effects, and only human activities can prevent the worsening of earth degradation due to these gases. Another reason why greenhouse gases should be discussed is the still ongoing debate on whether greenhouse gases caused global warming and climate change. Apparently, not all people agree that humans caused the apparent changes happening in the environment. In a website called greatglobalwarming.com, articles that disagree with either the increased global temperature or its man-made nature are collated. It discusses that unlike the findings of global warming advocates, polar bears are increasing in number, Himalayan glaciers are not melting, and global warming and climate change are actually inevitable natural occurrences. Some articles in the website even said that the government and environmental organizations only publicize an apparent human-made global warming to get more funding (â€Å"Great Global Warming : News and Truth about Global Warming†). Section Two: Address the vulnerability of the environment - ecosystem to the specific Chemical Threat 1. Is this an acute or chronic environmental threat? Greenhouse gases are chronic environmental threat. ... 2. Is this a systemic or targeted species threat? Since it affects temperature, it influences all life forms, from microorganisms to plants and animals, which exist on a specific range of temperature. This makes greenhouse gases systemic environmental threats. 3. How likely is it that the chemical will be released in sufficient amounts to do serious harm? The naturally-occurring gases contribute to climate change because the mechanisms that regulate their amounts in the atmosphere become less efficient. Although the temperature in earth started increasing since the 1800, the most rapid increase has been observed in the recent decades, most possibly due to human activity (Environmental Protection Agency). In the case of carbon dioxide, it is regulated by the carbon cycle. Despite the production of carbon dioxide by animals, the atmospheric carbon dioxide remained constant at 280 parts per million (ppm) 10, 000 years before the start of the industrial era. However, its increasing level in the atmosphere is partly attributed to industrialization that started 150 years ago, which emit the gas by biogas burning to power the machineries At that time, the amount of carbon dioxide in the atmosphere increased by almost 40% to 389 ppm. Since then, it continuously increases by 1.5 ppm during the 1990s, by 2.0 ppm during 2000s, and currently by 2.3 ppm, due to the increased electricity and transportation use, as well as continuing deforestation. It now causes 64% of global warming (World Meteorological Organization). Methane from landfills, coal mines, oil and gas operations, and agriculture is the second most important greenhouse gas, contributing 18% to total global warming. Similar to carbon dioxide, the industrial era marked the

Life Insurance Research Paper Example | Topics and Well Written Essays - 2500 words

Life Insurance - Research Paper Example , n.d.). The need for life insurance arises to obtain a form of financial protection against accidental incidents or deaths for which individuals are not always prepared. If insurance is ready, through payments of the premiums, then in cases of accidental deaths or incidents, individuals can be insured. Life insurances provide benefits for deaths or critical illnesses, for financial interests of individuals and family, for insurances at different stages of life, plans for retirements, loan facilities, as well as with benefits of tax payments (Why life insurance?, n.d.). The two main types of insurance are the whole life insurance and term life insurance where the whole life insurance offers for permanent insurance and term life insurance offers for insurance for certain terms or period of time (Magni, 2013). The present study discusses about life insurance with particular focus on the differences between whole life insurance and term life insurance and trying to determine which is be tter, also having an understanding of the relationship of the insurance with economic situation. II. Discussion: Term Life Insurance: Meaning: Term life insurance is defined as the policy of life insurance whose coverage period for the insurance has a set duration limit. On expiry of the policy the owner of the policy can decide on either renewing the policy or to end the coverage of the insurance plan. The benefits associated with such insurances are mainly limited up to the death of the policy owner. However in order to obtain the benefits of the plan, the death of the owner is necessary to occur within the time limit set by the term life insurance. If such time limit is passed and nothing happens to the individual, the owner does not receive any benefits from the insurance. Thus term life insurance do not provide with any savings from the investments that the policy owner makes for the insurance (Term Life Insurance, 2013). Universal Policy of Life Insurance: The universal policy of life insurance reflects that a flexible permanent life insurance is offered to the owner of the policy that requires the individual to make low cost protection payments to the insurer and also in turn obtains a savings from the insurance plan. Thus a cash value buildup is possible with the investment of this type of insurance. With the universal policy of life insurance, the owner of the policy is capable of using his interest that he gains from his savings in order to pay the premiums for the insurance. The universal policy of life insurance was initiated considering the need for more flexibility for the owners of the policy as the policy allows shifting of the invested money between the insurance and the savings from the plans. Premiums of these plans are variable and are divided into insurance and savings by the companies offering the insurances. Thus the owner of the policies is allowed to make adjustments between their payments depending upon the different circumstances tha t they belong to (Universal Life Insurance, 2013). Thus the most essential benefit of the universal policy of life insurance is its flexibility along with the permanent insurance it offers to the policy owners. It enables the policy owners to adjust depending upon their needs and conditions. Based on the policy, an interest is earned from the cash value of the insurance. This interest is based on the

Cat's Cradle Is An Example of Art with Aesthetic Value Essay

Cat's Cradle Is An Example of Art with Aesthetic Value - Essay Example This is because, the Cats Cradle photo shows the picture of a child entangled in a diamond shaped structure. The child is tied up to the structure by hands and feet. The photo is meant to generate a feeling of lifelessness and imprisonment (Gilmore, 290). There is no way the child in the photo can get out of the entanglement since he is completely tied up to the structure. To qualify as having artistic value, any artwork must wholesomely conquer with that purpose. If for any reason there is some part of the art work that fails to constitutively show the desired purpose, then that part is a defect to the artwork (Gilmore, 293). In the Cats Cradle by Charles White, the whole artwork depicts the same purpose, lifelessness, and imprisonment, without any part indicating any other purpose in contrast to this. Thus, the photo fully achieves it artistic value. The functionality of the artwork is what qualifies its artistic value. The artwork can have several functions to that effect. Since the function of the Cats Cradle by Charles White is to show the lack of freedom of the child entangled in the diamond shaped structure, then the function is well met and supports the artistic value of the photo. The child is seated at the base of the structure. Both legs are widespread and tied up to the edges of the structure. The hands of the child are also tied up and connected to the feet. Considering the nature of the structure that the child in the photo is placed in, there is no way it can get out, since the apex of the structure is narrow and closed up, while the base, which can act as the only exit is used to tie up the child. Therefore, the artistic value portrayed here is that achieving freedom and a new life for the child in the photo is impossible. The intention of the creator of an artwork is what gives it its constitutive function (Lopes, 520). Since the photo Cats Cradle by Charles White is placed in the context of the novel by an American writer, Kurt Vonnegut,

The Decline of Spain Essay Example | Topics and Well Written Essays - 500 words

The Decline of Spain - Essay Example This has been revealed that a major cause behind this decline was, during 1588 to 1598, Philips foreign ventures and his overseas policies that affected Spains economy in a very bad manner.2 Bankruptcy led Philip’s overseas ventures to an end, along with the Armada, that caused a major impact on Spains morale. Trade industry was developed between Europe and America in era of 1500 and 1600 century. Supplies made from America were the major reason of problems for Spain. As per experts of the field, the trade within Spain was not suitably regulated. They built poor relations between other nations due to a poor leadership; all these made grounds for loss of wealth for Spain. Moreover, the leadership within Spain also lacked essential economic qualities. On the other hand, France was continuously supplied by the resources from the US due to its positive and well- regulated trade policies. France economy was greatly improved due to its finance minister, Colbert, who pursued mercantilist policies and followed the trade policies implemented by the king. Colbert was the main person behind considerably improved economy of France; he encouraged farming, mining and other necessary industries, and also established highly money- making businesses. More can be learnt through further reading and research on this topic. The economic decline of Spain became worse due to reduced farming and commerce after starting trade with American colonies. 3 Spain could not maintain good relations with England due to which Queen Elizabeth permitted her army to invade Spanish treasure Ships. Then bad leadership also resulted in more loss of wealth as a result of costly wars which resulted in high inflation that became worse due to American gold and silver. France established its trade with overseas colonies. On the other hand, Spain could not take full advantage out of its colonies present in America. Main reasons

The Myth of Education and Empowerment Essay Example | Topics and Well Written Essays - 2500 words

The Myth of Education and Empowerment - Essay Example When I look at the aspects of school reform that are happening because of the NCLB legislation, I can understand that there are still several problems that are facing children today and part of it is that there is a systemic change coming that will influence how education is done. Before we move to that information it will be important to state the answer to the question for this essay. We have four very different people who are speaking about education. Each one of these people could be called "radical" in the way education is done today. We have Malcolm X who learned to read using the dictionary and Elijah Mohammed's teachings in the beginning. He read many books after that and become a brilliant scholar in his own right through learning thorough what some teachers call to day, "immersion." He immersed himself in the aspects of education that he wanted to learn. I am not sure that he would be the leader of the group, but I do think that he would agree with Gatto and that he would be for the idea that children could learn better in environments that were not encased in school. Mike Rose understands the plight of the student in public school in a general way. Because he found motivation through one teacher who came to his school, he would understand the unmotivated student and what it takes to get them motivated. He would understand that most of the time, the teacher who reaches out to a child in a different way than most teachers do are the ones that an individual student will work to impress.

Toward a Moral Economy Essay Example | Topics and Well Written Essays - 750 words

Toward a Moral Economy - Essay Example Moral norms as used here refer to the general statements or rules, such as always being truthful, while moral values are expressed as statements that describe features or objects as having worth (Velasquez, 2013). The focus of a moral economy, therefore, deals with achieving understanding of these practices and institutions, as well as on desirable and feasible possibilities for change. Judgments concerning the justice in society have their basis on moral principles that come up with fair ways for the distribution of economic burdens and benefits among all members of a specific society (Velasquez, 2013). In the same society, judgments concerning the violations of rights of its members revolve around moral principles that identify the aspects on which the individuals’ wellbeing and rights to freedom and liberty are respected by the authorities. The moral, economic society should also be guided by the utilitarian morality standard, which is a moral principle contending that various acts are right only to the extent that they increase the economic benefits to society, while also decreasing the economic costs to society. In addition, this moral economy must also possess an ethic of virtue, which refers to the ethic that places emphasis of ensuring the concrete wellbeing of other individuals in society, rather than only oneself (Velasquez, 2013). To evaluate the moral character of individuals in this moral economy, the ethic of virtue is used. Capitalist justice is based on the contribution of individuals in society and acts as a possible starting point for a moral economy. In this case, the benefits are distributed according to the individual’s contribution to society, raising the question about how distributive justice’s contributive principle can allow for the measurement of each individual’s contribution on the basis of work effort (Velasquez,

Muslim Women In Today’s World Essay Example for Free

Muslim Women In Today’s World Essay It is true that Muslim women are now discovering freedom from their old traditions and today the veil, as it is often called by the Western population has adopted many meanings for the Muslim woman. Some Muslims think of the veil as a symbol of modesty, while others place a huge emphasis on the hijab as a religious statement by Muslims. Many Americans pull back from the image of the way Muslims dress and think of it as a sign of terrorism and aggression which targets people who aren‘t Muslims, while some feminists, who are mainly American, while many Muslims, view the hijab with other signs of significance, which is the oppression and control of Muslim women. Ideas about Muslim women have been born by television programs that display women in Afghanistan, who are shrouded in a burqa, while being beaten because they are showing an ankle or a portion of their skin. Many Muslim men also are expected to dress in a modest style, wearing a turban, and other flowing garments. The way women Muslims dress is seen as sign of the larger restrictions they have to abide by in many under Muslim countries. About 10 % of the Muslim women population wears the veil or hijab. We realize that these amounts may be increasing while more people change to the Islamic religion. Its not for certain how many Muslim women wear the hijab out of the 10,000 Muslim women. Almost every Muslim woman who is asked, say that wearing the hijab was a decision they reached on their own. The Quran which is the Muslim holy book doesnt mandate that all Muslim women wear coverings on their heads. We learn from the Quran 4:124 that, â€Å"Misinformation and misconception about Muslim women proliferate in the world today among non-Muslims and Muslims. I hope that instead of falling into the typical stereotypes and cultural innovation, the information here will pique your interest and help you to understand the true stance Islam takes on gender issues and the role of women. † The topics concerning of women Muslim in Islam is extremely controversial. Various offerings and opinions about women Muslims must be should dealt with using caution due of the alternate opinions. We realize that the rights of Muslim women in the Quran and by the prophet Muhammad have made vast improvements when you compare the laws pertaining to women who live in Arabia before the change of Islam which was only after the death of the Prophet, while the rules directed at the women in Islam started to decrease, then turn back to the pre-Islamic ways. While the womens movement of the West started to increase in strength, during the twentieth century we know that the exact event took place, in the lives of the Muslims. Feminists who fight for the rights of women in the Muslim world during the twentieth century, up until around the 1980’s, usually were women with money. These modern day Muslim women used their feminism that was molded after the feminists who were from the West. The modern Muslims world that was brought on prior to the colonial period which was in the twentieth century began to turn from the Western models that were evident in society. The feminism that was apparent in the Muslim world started adopt Islamic styles that mocked the Western feminist ideas. This pertains not only to Muslim women. It pertains to all women throughout the whole portion of the third world. After removing the restraints that were present during the colonial imperialism, Muslim females living in the third world are growing rapidly, resistant against the cultural imperialism sold by Westerners. Women who live in the third world are finally coming to the conclusion that even though they have many ideas that are similar, because of the hard fight of Euro-American feminists, we realize that what is best for Euro-American women isn’t, of course, going to be the best solution for Muslim women. Muslim women have lately started to develop a Islamic feminism that was molded from the growing concerns of the higher classed Euro American females. The variances between Western feminism and Islamic feminism deals with the topic of the veil. The veil is a scarf or head covering that is usually worn by female Muslims. Many people view this veil as oppressive to women; a sign of a female Muslims obedience. It is often a surprise to Western feminists when they see that the hijab has started to become common throughout the Muslim world. You can see the veil worn by college women who display the veil as an important symbol of their Islamic identity. We learn from Islamic scholar, Dr. Zeenat Ali, that, (Zeenat, 2007) â€Å"The Mission of The New Muslim Woman is to help new Muslim women from all around the world in gaining knowledge about different issues in Islam from learning how to pray to the roles women have In Islam. We also learn that â€Å"The Mission of The New Muslim Woman is to help new Muslim women from all around the world in gaining knowledge about different issues in Islam from learning how to pray to the roles women have In Islam. Giving support and helping each other strive hard in pleasing our Rabb (Lord). Knowledge is the cure for ignorance. The more we learn and grow in our understanding of Islam, the more we can Insha Allah (God Willing) increase in Emaan(Faith). † We understand from listening to Isobel Coleman, that (Coleman, 2006)â€Å"The Mission of The New Muslim Woman is to help new Muslim women from all around the world in gaining knowledge about different issues in Islam from learning how to pray to the roles women have In Islam. Giving support and helping each other strive hard in pleasing our Rabb(Lord). Knowledge is the cure for ignorance. The more we learn and grow in our understanding of Islam, the more we can InshaAllah (God Willing) increase in Emaan (Faith). † We also understand that, â€Å"The Mission of The New Muslim Woman is to help new Muslim women from all around the world in gaining knowledge about different issues in Islam from learning how to pray to the roles women have In Islam. Giving support and helping each other strive hard in pleasing our Rabb (Lord). Knowledge is the cure for ignorance. The more we learn and grow in our understanding of Islam, the more we can InshaAllah (God Willing) increase in Emaan (Faith). † These criticisms are not without merit, and the ambiguity of the new constitution is a cause for concern. The centrality of Islamic law in the document, however, does not necessarily mean trouble for Iraqi women. In fact, sharia is open to a wide range of understanding, and across the Islamic world today, progressive Muslims are seeking to reinterpret its rules to accommodate a modern role for women. Iraqs constitution does not specify who will decide which version of Islam will prevail in the countrys new legal system. But the battle has already begun. Victory by the progressives would have positive implications for all aspects of the future of Iraq, since womens rights are critical to democratic consolidation in transitional and war-torn societies. Allowing a full social, political, and economic role for women in Iraq would help ensure its transition to a stable democracy. Success for women in Iraq would also reverberate throughout the broader Muslim world. In every country where sharia is enforced, womens rights have become a divisive issue, and the balance struck between tradition and equality in Iraq will influence these other debates. Prime Minister Tony Blair and author Salman Rushdie praised a British official on Tuesday for raising the difficult issue of whether Muslim women visiting his office should remove their veils. The comment by Jack Straw, a former foreign secretary who now is leader of the House of Commons, has plunged Britain into a debate over Islamic integration. Its important these issues are raised and discussed, and I think its perfectly sensible if you raise it in a measured and considered way, which he did, Blair said of Straw during an interview with British Broadcasting Corp. television outside his office. I think we can have these discussions without people becoming hysterical either way about it. Rushdie, (Rushdie, 1989) whose book The Satanic Verses, once led to death threats against him by Islamic clerics, told BBC radio that Straw was expressing an important opinion, which is that veils suck, which they do. I think the veil is a way of taking power away from women. Straw said in a newspaper column published Thursday that he believes the veils favored by some Muslim women inhibit communication and are a sign of division in society. At his constituency office, Straw said he asks that veiled women reveal their faces, adding that the women have always complied, and a female assistant is always present. On Friday, British media quoted Straw as going further, saying that he would prefer that Muslim women not wear veils at all. I just find it uncomfortable if Im trying to have a conversation with someone whose face I cant see, Straw told the BBC. Many Muslims in Straws parliamentary district of Blackburn, in northwestern England, reacted with outrage. The uproar also left many questioning whether Britains multicultural ideals can withstand the strains of a cultural divide that is increasingly tormenting much of Europe. The difficulty of the issue was obvious during the Blair interview when he was asked if he would prefer a Muslim woman he met took off her veil. Once led to death threats against him by Islamic clerics, he told BBC radio that Straw was expressing an important opinion, which is that veils suck, which they do. I think the veil is a way of taking power away from women. Straw said in a newspaper column published Thursday that he believes the veils favored by some Muslim women inhibit communication and are a sign of division in society. At his constituency office, Straw said he asks that veiled women reveal their faces, adding that the women have always complied, and a female assistant is always present. The difficulty of the issue was obvious during the Blair interview when he was asked if he would prefer a Muslim woman he met took off her veil. The veil represents a symbolic set of rules for the Muslim Woman and many choose to do away with the scarf, in order to voice their opinions about how they feel about wearing it, and the symbolic meaning behind the veil. We understand that, (Manarj, 1998)â€Å"There are some Muslims who make a big deal about trivial issues that border on ignorance. For example, we are told that the use of nail polish invalidates one’s ablution wudo hence, some women perform wudu before applying nail polish as a workaround. Also, we are told that perfume which may contain alcohol must not be applied to one’s skin, because it can get into the pores, and this is equivalent to drinking it (i. e. the alcohol); moreover, owning a TV or camera has also been deemed prohibited (haram) by some, and so on. In fact, there are those who do not tolerate anything that was not practiced or known to the inhabitants of seventh-century Arabia. These are strange ideas to associate with the most universal and rational religion in the world. Obviously, these alien notions fossilize Islam and constitute a serious misreading of the true Islamic messages. † There is a clear understanding that Muslim women think they must keep their bodies pure and by wearing nail polish and other feminine products, in some cases they feel that they are damaging their bodies by using harmful products. Modern Muslim women are changing their ideas about the way they live and dress as they adopt more western ideas and start to become modernized, in society. We learn that some of the most serious problems that we American Muslim women face include: domestic violence, abuse of divorce and child custody laws, abuse of the polygamy system, and isolation and exclusion from various aspects of Muslim life. We are going to provide a few anecdotal cases simply to illustrate the depth of the problems. We have given the women in the stories names to make it more personable, but their identities have been changed and their confidentiality is protected. The stories are shared simply to illustrate and give life to the specific suffering of American Muslim women today. These are true stories, these are real women who have suffered. These stories were compiled by speaking with Muslim community leaders, social workers, psychologists, lawyers, doctors, mostly in southern California, but throughout the United States. We also obtained information from a thing called Sistersnet, which is an E-mail network of Muslim women throughout the United States and other countries. But unfortunately, there is no database, there is no accurate information that exists as to the frequency of any of these abuses that occur. Further research of these issues is desperately needed Many Muslim are facing serious social changes as they mesh into society as a modern Muslim woman. They have came a long way from past traditions and have adopted a new way of thinking and style that reflects these changes. American Muslim women face many unique additional hurdles. We are discriminated against by both non-Muslims and Muslims in America. For instance, a woman who wears hijab, which is the traditional head-covering, is often taunted at work and on the street, and the careers of a lot of these women are actually jeopardizedthey are discriminated against at work and they are not given jobs. And, women who wear hijab in the United States are obvious targetsthey are obviously Muslims, and because of this they bear the brunt of the ignorance about Islam; they face sexual harassment, and often their actual physical safety is jeopardized. Muslims come from different backgrounds. In America, we have immigrant Muslims, who face a whole host of problems such as xenophobia. In the U. S. in recent times, there has been a growing hostility toward immigrants, and they are often erroneously blamed for all of the socio-economic problems that we face in the U. S. , and are harassed because of that. And we have a large African-American Muslim population, and they face additional hurdles, because being part of a racial minority in the United States, they have had to deal with the problems of racism, discrimination, segregation and the vestiges of slavery.

The Woman Warrior by Maxine Hong Kingston

The Woman Warrior by Maxine Hong Kingston The theme of finding one s own personal voice is the central aim of Kingston in her memoir The Woman Warrior. She makes various references to the physical and emotional struggle of this aim throughout the text by exploring the silence of the women in her family and Chinese culture. By adding her experience as a Chinese-American woman she discovers her voice. Kingston uses autobiography to create identity and therefore breaks out of the silence that has bound her culturally to discover a resonant voice of her own (Wong 58). Kingston supplies a voice to many voiceless women enabling them to discover their identities as individuals. In The Woman Warrior, Kingston utilises her different voices to depict the stories of her ancestors. Through these stories told to her by her mother and her aunt, she is able to express a part of her which her own experiences cannot explain as a Chinese-American female. Her memoir is an intensely autobiographical work, yet her first person presence ranges from constant to, at times, almost non-existent. Overall , throughout the five chapters of The Woman Warrior, there is a movement from the theme of silence in the first line of the first chapter You must not tell anyone to a voice in the final line and the last chapter It translated well (Hong Kingston 3, 209). For Kingston, silence equates to a lack of voice, which she associates with the loss of identity as a woman, which is her main aim of the text. However, she is also aware of the risks involved in asserting independence from her own Chinese community. This idea is explored in the first chapter of the memoir, No Name Woman , where Kingston s aunt acted against her community s standards of suitable behaviour and the villagers punished her for acting as if she could have a private life, secret and apart from them (Hong Kingston 36-37). However, Kingston fear that in staying silent and not finding her own voice, she risks becoming a substitute for her nameless aunt, who remained silent her entire life. Kingston s anxiety is increased by her mother s warning: Don t tell anyone you had an aunt (Hong Kingston 18). But in writing the No Name Woman story, Kingston reacts against the family imposed silence and tells everyone of her aunt. Her aunt s silence, by refusing to name the father of her child, protects the man and simultaneously oppresses her. Kingston gives a voice to the silence woman by writing the aunt s story and theorising how her aunt became pregnant. In doing this, she removes her aunt s guilt and solidifies her identity as a Chinese-American woman. She feels that to remain silent about her aunt would be the same as rejecting her own sense of self. The theme of silence in the text is also linked to the cross-cultural problems that Kingston comes across throughout her own life. Kingston notes that The Chinese I know hide their names; sojourners take new names when their lives change and guard their real names with silence (Hong Kingston 6). The mention of silence not only refers to the hiding of names but also to the confusion of Chinese culture to first-generation Chinese-Americans. Although the women of traditional Chinese culture do not have voices, the stories and myths that female family members pass onto their daughters may contain subversive messages. For example, in the chapter entitled White Tigers , the legend of the Chinese woman warrior Fa Mu Lan is a constant reminder to young Kingston that women can transcend socially enforced limitations. Kingston discusses how as a child, she imagined herself to be like Fa Mu Lan, who saves not only her family but her community: the villagers would make a legend about my perfect filiality (Hong Kingston 45). It is in this chapter that we see how, even as a child, Kingston dreamt of transcending a life of insignificance. Brave Orchid s story of the woman warrior proves how stories and legends of tradition Chinese culture can create alternative, subversive voices for women who otherwise would spend their life in silence due to the dominance of a patriarchal society. Kingston extends her empowerment of women, by providing them with individualised voices, to her own mother. Brave Orchid, her mother, is effectively voiceless in America as although she has lived in America for many years, she does not speak English. As with all the lives of the women in The Woman Warrior, Kingston vocalises and records her mother experiences. The memoir displays Brave Orchid s sacrifices and distinguishes her from the nameless Chinese women living in America. In the chapter At the Western Palace , Kingston s aunt Moon Orchid, reveals how costly remaining silence can be. Moon Orchid relays the tale of a woman, deserted by her husband, who has completely submitted to the patriarchal view that woman should always remain silent and never question male authority. The voicelessness of s Chinese woman living in a traditionally patriarchal society is shown when the woman reluctantly confronts her Americanised husband and is unable to voice her years of rage and grief: But all she did was open and shut her mouth without any words coming out (Hong Kingston 152). Ironically, her loss of speech is the deciding factor in her husband s decision that she has no place in his American life, stating, I have important American guests who come inside my house to eat You can t talk to them. You can barely talk to me (Hong Kinston 153). However, by Kingston writing Moon Orchid s story in her memoir, she is also providing Moon Orchid with an individual voice. In the final chapter of The Woman Warrior, A Song for a Barbarian Reed Pipe , Kingston deals with the generational and cultural conflicts as regards the voice of Chinese-American women. Through her American education, Kingston imagines that Americans hear the language of Chinese as chingchong ugly (Hong Kingston 199). In order for a young Kingston to feel even partially accepted by her American peers, she retracts her voice: We American-Chinese girls had to whisper to make ourselves American-feminine (Hong Kinston 172). However, even as a child, Kingston is aware of the consequences of being without a voice. She describes the hatred she felt for another Chinese girl who refused to speak and how she physically bullied the girl to make her talk. Her hatred for the unspeaking girl is highlighted be her similarity to the girl. The young Kingston fears becoming like this silent girl, who functions as Kingston s alter ego. In this last chapter, Kingston simultaneously questions the customs of the Chinese and the indirect way in which the Chinese speak through observing their code of silence towards Americans regarding their cultural origins and history. This lack of a voice further marginalises Kingston and other first-generation Chinese-Americans as during Kingston s discovery of her voice; she resists putting herself in a state of submission but does, however, purposely present herself poorly to her peers. In Kingstons final look at her past, she tells the story of the poet Ts ai Yen to represent the possibilities of two cultures coming together harmoniously. Kingston identifies with Ts ai Yen s strength in expression and sees them both as women warriors symbolically fighting to link the cultural gap between America and China. In conclusion, Kingstons different voices culminate to constitute the voice of her own subjectivity, to emerge from a past dominated by stories told to her into a present articulated by her own storytelling (Wong 59). The writing of The Woman Warrior, an outlet for her to explore her past, becomes Kingston s remedy for silence her way of discovering her own personal voice and a place as a Chinese-American woman in society.

An analysis of Process costing vs. job order costing

An analysis of Process costing vs. job order costing Introduction Management accounting uses several costing techniques. Costing techniques are very important to the business management because they help them make sound decisions for the company. They also help companies keep track of the costs that they incur in the production process. The techniques are mainly for internal use apart from absorption costing which is used by external users like the shareholders and the creditors. This paper analyses the process costing techniques and compares it with job order costing. It gives reasons as to why SAC Company should use job order costing rather than process costing (Bradford, 2008). Process Costing This is a costing technique that is used in finding costs in homogenous or products that are uniform. This technique makes averages of costs for all units to make per unit costs. Work in process account is used to track the process costs. Through this system, a continuous manufacturing process is used to produce identical goods (Bradford, 2008). Computation Procedures for Process Costing Manufacturing costs are accumulated for a period of time. It also works out the average costs of manufacturing. This being a continuous process, there is need for order (Bradford, 2008). The following are the steps that are followed in the calculation of manufacturing costs through process costing: Units physical flow: this is accounted for by the use of starting inventory, current or used inventory and the inventory at the end of the financial period. Production of equivalent units: the units that are equivalent during production are found by multiplying the units that are accounted for by the completion percentage for reach category of costs (Costing. (n.d.). Accounted for costs: these costs are identified during each production period for each cost category. They include the inventory at the starting of the period and the inventory used in the current production period. Per unit cost: for each equivalent unit poof production, costs are calculated through the division of the costs to be accounted for by the produced equivalent units. The allocation for each category of the cots is done for total costs that are to be accounted for. This is possible through the multiplication of the equivalent produced units and the cost per produced equivalent cost (Bradford, 2008). Methodology Process costing follows the following method in finding the total costs used in the production process. The two main methods used in process costing are weighted averages and FIFO methods. Weighted Average Method: The main method used is the use of weighted average to compute the costs of output. The average cost computed is comprised of is weighted average cost from both the opening inventory and the current inventory. The following steps are necessary: There is a physical flow of units since this weighted average method doesnt separate the staring inventory from the current and the closing inventory. This weighted average technique computes the units that are equivalent and it fails to separate the percentage of produced units in previous period from these units produced currently (Costing. (n.d.). Unit costs in the starting inventory are not separated from the unit costs for inventory incurred in the current period in the calculation of costs to be accounted for. To compute per equivalent unit cost, the total costs to be accounted for are divided by the equivalent total units of production. In the calculation of the cots to be accounted for total equivalent units accounted for, the weighted average method doesnt separate costs of starting inventory from costs of inventory in the current period (Costing. (n.d.). FIFO: this method, in computation of costs, separates costs for the current period from the costs of the starting inventory. The following steps are used: This method separates the current inventory from the inventory of previous period in the computation of continuous flow of units (Costing. (n.d.). The percentage of production units in the previous periods is separated from the percentage of units produced in the current period during the calculation of produced equivalent units. In the identification of the costs to be accounted for, the FIFO methodology separates the opening inventory units from the cost of eventual units that are added to the current period (Costing. (n.d.). In the calculation of per equivalent unit cost, this FIFO methodology divides the current accountable for units by the current produced equivalent. This method in the calculation of current costs that accounted for separates the costs that added to production in the current period from the costs of opening inventory. Application of Process Costing This costing technique is appropriately used when the products of manufacture are homogenous or they are identical. This methodology is differentiated from job order costing in the cost finding process. While job order costing is best used in the finding of per unit costs, this method finds the total average costs of production over a certain period of time (Bradford, 2008). Advantages of Process Costing This method has the following advantages; Process costing is best used for manufacturing industries that perform general manufacturing processing. Disadvantages of process costing This type of costing technique is not appropriate with those organizations that have jobs and batches. Job Order Costing This is a costing technique that accumulates costs for different types of jobs. The jobs are categorized into batches. For a batch to be considered as a separate job it has to be differentiated. If the batches are identical then process costing will have to be used. As per customers specifications, different individual jobs are produced. Job Order Costing Procedures There are accumulated costs for manufacturing for each separate job. This is done by the use of different ledger accounts. The procedures to be followed are as specified below; The process s initiated by the customer placing a sales order for the batch of products. The sales order is translated into a production order. This is followed by the ordering of the materials and the labor that sis to be used in the production of the batch. The materials are tracked for the batch (Bradford, 2008). The relevant manufacturing overhead for the job is done by the use of a rate that is predetermined. This is usually done per the hours of labor or per the hours that the machines work (Bradford, 2008). The work in progress account is changed to a control account and is thus not affected by the allocated manufacturing overheads. The spoilage that is abnormal (i.e. spoilage above the expected rates) is reclassified from the work in progress account the period costs. This makes it possible for the management to address the cost of abnormal spoilage (Bradford, 2008). The actual amounts of labor and material incurred are used by the accountant to charge the direct labor and materials to work in progress. The use of a job costing sheet is used to track these amounts of labor and material. This sheet is usually in a format that is computerized and each account has a subsidiary ledger (Bradford, 2008). Applications of Job Order Costing The application of job order costing is wide and varied. It is used by many companies in tracking costs. It is mainly used by the industries that produce and sell goods in batches. Unlike companies that do general manufacturing, this technique is effective in companies that manufacture products in batches (Bradford, 2008). Advantages of Job Order Costing This technique readily avails to the management the various cists in relation to the individual batches or jobs. Though this, an analysis can be made to show how and why the cost was incurred. The management gets to know the problems with the various allocations of costs and improve on it in future (Accountingformanagement, 2010). Though job costing, on going results that are for each job can be yielded. The costs incurred can be added even before the job is finished. This is helpful for the company since it enables the accounting staff of the company to access costs of jobs hence monitoring them. It enables the company to be in a position to analyze costs for longer jobs hence room for adjustment (Accountingformanagement, 2010). Disadvantages of job costing technique This costing technique is not relevant in some environments like the software industry which has no direct costs but many development costs. Job order costing will not be of help recording such costs. This costing technique has its main focus as primary products. Departments and activities are not dealt with. This is a problem because the management of a company is left with inadequate information (Accountingformanagement 2010). Application of Job Order Costing to SAC SAC has switched the mode of manufacturing goods. It now manufactures spark plugs. The company could get various purchase orders from different organizations and companies. These are sale orders that SAC can transform into batches and start processing the plugs. These form different jobs. It will be costly for SAC to continue using process costing because costs can not be traced to different costs or batches. Therefore I highly recommend SAC to use job process costing in its cost analysis because of the new mode of manufacturing spark plugs. Conclusion Management accounting uses various costing techniques to perform its tasks of costs analysis. Process costing and job order costing are two types of costing techniques that are have a similarity that they both analyze the costs that are incurred by the organization. Though these methods can be used to analyze costs, they differ in their approach to the analysis. Process costing uses both weighted average methods while job order uses the sale orders placed as batches or jobs for costs analysis. Also while process costing is good for companies that do general manufacturing, job costing is good for companies that manufacture based on batches.