English Coursework †Crucible Essay

The Crucible is a play, based on a on-key event in Ameri nominate history. Written by Arthur miller in 1953, The Crucible was set in the small Puritan village cal lead Salem, mommy in 1692. This town can be seen to be extremely oppressive, and a place in which populate had no emancipation or individuality. miller wrote the play during the period in which McCarthys anti-Communist campaign was at its height. Miller saw some(prenominal) parallels between this period and the witch hunts in Salem, for slip unsupported accusations, fear of individual deflection, and people being encouraged to intercommunicate on their friends. Senator Joe McCarthy organized a twentieth-century version of witch-hunting.In the early 1950s he exploited the US fears ab issue Communism and managed to create a national campaign against Communists. As chairman of the House Un-American Activities Committee, McCarthy interrogated numerous witnesses and tried to make them inform on their friends. Anyone sus pected of communist views was arrested for pickings part in Un-American Activities. Between 1950 and 1954 McCarthy investigated and accused a huge range of famous people such as Walt Disney, John Lennon, and Marilyn Monroe. compensate Miller was investigated as legion(predicate) of his plays were seen as an attack on capitalism. This was very(prenominal) similar to what happened in Salem in the 17th century.Salem can be seen as a corrupted society in which people were trapped by the strict rules of Puritanism. The accusations of witchcraft and dealing with the Devil in Salem were all started off by a group of girls who were caught chanting, jump and conjuring spirits in the woods. Dancing and partying was forbidden at this time, cod to the strict puritan rules. The forest was thought to be where the Devil carried out his work, which led people to believe that the girls were witches.This was a prime employment of when peoples longing for individuality and or spiritual freedom was undermined by the rules within society. This can be comp bed to the anti-communists during the McCarthy years, in which peoples political freedom was undermined. Also in both situations the allegations lead to hysteria. so far, many people may argue that Salem is like any other society, even today, full of good and bad people, the exploited and the exploiters.The plot in the Crucible starts after the girls were found dancing and conjuring spirits in the woods, and there were already suspicions of witchcraft. After being accused of witchcraft the girls get under ones skin to accuse other people in the town in arrange to deflect the attention away from themselves. The court believes these accusations made by the girls, and many are named as witches, and are sentenced to death. This then leads to many hangings of unimpeachable individuals, who would sort of die than commit the sin of lying and having their names tarnished. John watch and Abigail Williams are two exchange cha r forgeers in the play.Their secretive affair results in Abigail conjuring spirits, as she was obsessed with rekindling their relationship. However John rejected her, which led to her becoming even more desperate to be with him. Her desperate act led to a catalogue of events, resulting in the death of many innocent people. John is one of those suspected of witchcraft. When given the opportunity to confess, he does so. However after signing the confession, John suddenly changes his mind. He takes back his confessions as he realises that he could not live with a name associated with witchcraft, and would thereof rather die.This can be linked to the themes of integrity and courage. Both of these themes are explored throughout the play through many different characters. Another central theme within the play is envy, which is mainly shown through the character of Abigail Williams. Tyranny, purification, rightness and bigotry are as well as key themes in the Crucible as they all contri bute to the oppressive society in which the play is set. They also show how people at the time felt a thick religious need to cleanse the town of any association with the devil. This was receivable to fear and intolerance of any cultural or religious difference or spiritual freedom. All of the themes explored are linked to the individual as well as the society.

Pip and Estella Essay

Chapter 33 opens with stumble again showing how obsessed he is with Estella. He says however, even in my eyes suggesting that he sucks that he chit-chats her in a better light than anybody else for example Herbert says in chapter 22 Shes a Tartar. off nonices a change in her mannerisms in this visit, hardly the second clock time the two cede met since adulthood. hit again shows that he knows she is different around him to around other people as he says, cared to let it be to me, he promisems to know, or at least reckon that she is ruder, more insulting and supercilious in Pips gild than that of people in her social circle, or of class.Throughout this chapter and chapter 29, even though both Pip and Estella are adults now, we see the influence of Miss Havisham. Estella blames her actions upon her cosmos do to follow the unkn hold orders of Miss Havisham and I write in obedience to it suggests that Estella is otherwise unwilling to have any contact with Pip at on the wh ole, and she wants him to know this. Estella also says We have no choice, you and I, but to obey our instructions. We are non free to follow our own devices, you and I. which suggests that she is unhappy.This is interpreted disadvantageously by Pip as to tight that she wants more between them than is allowed, whereas she could mean exactly the opposite. Pip recognises however her reluctance and an awkward air of orders being carried out when he says She drew her arm through mine, as if it moldiness be done As a child Miss Havisham incessantly encouraged Pip to like Estella with influential dialogue such as And never see her again, though she is so pretty? . But it becomes dramatically apparent that Estella wants to discourage Pip from following Miss Havishams encouragements go forth you never take warning? Or do you kiss my leave in the spirit I once let you kiss my case? and although she seems to have started off the visit quite mannered and nicer to Pip she in short return s to arrogant and supercilious with lines such as you must not conceptualise me to go to school to you I must talk in my own way. which also suggests that she is trying to distance herself from Pip. However she does seem to show a trust and dependence upon Pip when she entrusts him with her purse and although she does so coldly, holds his arm.Is that just a way to lure him? Pip is well aware that she tries to lure him as he says in Chapter 29 She treated me as a male child still, but she lured me on. But even this sense of Estella trying to belie Pip as Pip now knows is the plan of Miss Havisham does not dissuade him as he says It was impossible for me to avoid seeing that she cared to attract me and that she made herself winning and would have won me even if the task had required bothers. he obviously knows the intentions of Miss Havisham to wreak revenge on all the male sex when he continues with she held my heart in her hand because it would have wrung any tenderness in h er, to crush it and throw it away.In Chapter 33 she calls Pip a silly boy as a disparaging term, echoing earlier episodes when she regularly referred to him, although a peer as boy. Although actually for the first time in the novel she also called him Pip. Is this Estella purposely trying to make Pip think they are juxtaposed or their relationship has changed in some way, maybe more signify than before in the novel.Throughout the chapter Estella remains quite composed and a strong character whilst Pip explicitly hints at his feelings towards Estella and drifts off into daydreams having forget everything but herself, he obviously has stronger feeling towards her than her feeling to him, if she has any at all, which, although hinted at have not been explicitly shown. Even when we do see a hint that Estella does have feelings for Pip, we must also remember that Pip, as narrator, is biased, as wishful thinking possibly.As a very subatomic bespeak, but one that may show a point in the story of importance, Estella says kiss my cheek whereas Pip says kiss the cheek could this be Pip trying to distance himself from Estella, show a set to her temptations? Pip says Her reverting to this tone as if our association were forced upon us gave me pain Whatever her tone with me happened to be, I could put no trust in it, and build no hope on it which tells the referee that he is hardening to her effects, but Pip obviously adores her too much when he continuesI went on against trust and hope continuing the idea that he does not just love her, but has become obsessed by Estella. However, it is made explicitly obvious that she fag certainly live without Pip and intends to do so. But she continues to, obvious to the reader if not to Pip, encourage his beliefs of her mutual feelings when she says and then you are already mentioned which suggests to Pip that he is considered by Estella often, although we do not know who mentioned Pip, as it could just be the plans of Miss H avisham for Pip to visit.If the reader views Estella as completely manipulative and heartless, then this being the first time in the novel that she calls Pip by his name could be seen as Estella trying to drag Pip further into her net and Pip realise this, although he still continues to let it work. Chapter 33 is a key point where Pip realises Estellas true intentions, or at least begins to see through her plans. Show preview only The above preview is unformatted text edition This student written piece of work is one of many that can be found in our GCSE Great Expectations section.

Twilight Book Report

Twilight is a series of four vampire-themed trance romance newfangleds written by Ameri open fire author Stephenie Meyerv and the first novel is called Twilight with the same article as the series. It is about a making love boloney of a girl and a vampire. Bella Swan moves to the cloudy town of Forks to live with her father, Charlie. For the first day of school, she finds herself on friendly terms with a few of the kids. She has lunch together with her new friends and meets Edward Cullen for the first time.She is transfixed by the beautiful Edward Cullen and gets to know more about him after she is saved with Edwards supernatural speed and strength from an accident. They sonly fall in love with each(prenominal) other. With the protection of the Cullen family, she escapes from James, who tries to kill her. Unfortunately, she is seriously wounded, but Edward rescues her. Twilight is an original hitarradiddle which interested me a clump be induct it tells about a love story betw een two people from a human world and a vampire world whose relationship is a typical and special one.The story line goes in a clear way and it lures me a lot to know about how the next step goes to. My favourite part of the support is the chapter hide and seek which its article has already got my attention from my first sight. The chapter dialogue about how James tries to trick Bella to the dance studio that he has got her buzz off and attacks her. The description makes an atmosphere with suspense and mystery to excite readers and lead them to anticipate the plot. I would like to meet Edward the most(prenominal). As a vampire, I believe he has a tough life to live in a humans world and follow others living habit.I am so impressed with the power and the special gifts he received that he mountain read others mind. I would like to ask him questions about vampires history and what kinds of innate technique do other vampires get cause I am very interested it them. Lastly, I would ask if he ever think that being a human is better than transforming into vampire. For vernacular people, we feel cool to be a vampire but we can never know how it really feels for a true vampire to go through the experience. Thats what I am curious about the most about Edward.

Management and Work Culture Essay

Instrumental to conduct SWOT epitome, and 3. Plan and build strategy establish on the survey culture How to develop strategic and operational plans by knowing work culture It is integral part of any individual, and organization. It describes overlap value of an organization. It helps anyone to understand how things are done. Here is my cultural preferences well resourced, ethical, and teamwork centered. clear-sighted my ideal work culture, I can do better think and formulate the strategies for an organization. My cultural preferences Necessary resources to do lofty standard work. apply advantages of available resources, one can do better job of delivering projects with high quality standards. Active promotion of equal rights and justice for all. It provide bring out a culture to grow with the company attitude. Fairness among the employees and employer makes everyone trust all(prenominal) other and the employer. Emphasis on social and environmental responsibility. In this cul ture, work and life balance here.Social and environmental responsibility culture will help employees more committed to the employer. Because organization is not just stress on profit itself but also understand human value and help communities around them. Interdependence. Culture of interdependence makes everyone connected, and emphasis the important of collaborationism mingled with them. It results toward high level of performance, innovation, and productivity. Friendly and supportive colleagues. Friendliness and supports among colleagues is passing important for employees to challenge themselves, confront each other, and share the knowledge between them.Essential Competencies to Conducting (SWOT) analysis Strategizing competency is one of the most essential to do SWOT analysis. Steps to conduct SWOT analysis 1. Identify representation statement and goals, 2. Review of internal strength and weaknesses, and 3. To find external opportunities and threats that happen upon the bus iness or an organization. How my competencies relate to the essential competencies for conducting a SWOT analysis Based on competencies and career interests profiler, my strength are 1.

International development project analysis Essay

Introduction New science, techno poundies and ideas be crucial for the achievement of the goals, but orbiculate look investments are insufficient to match needs and do not focus on the priorities of the poor. more technological and policy innovations require an international scale of look into effort. DFIDs (De popment for International Development) Central Research Department (CRD) commissions research to help replete this gap, aiming to ensure tangible outcomes on the livelihoods of the poor. CRD seeks to influence the international and UK research agendas, set poverty reduction and the needs of the poor at the forefront of global research efforts. CRD manages long-term research initiatives that cut across individual countries or regions, and only funds activities if there are clear opportunities and mechanisms for the research to assume a significant impact on poverty. CRD works closely with DFIDs Chief Scientific Adviser to maintain external links, particularly with UK Science, Whitehall and political stakeholders, to promote DFIDs agenda. DFID is seeking views to help it develop a refreshful research strategy 2008-2013. Your chance to get involved When developing policies, it is recognized that consulting with a wide range of interested groups helps to ensure that the impact of its proposals on different sectors of society is taken into account. Public consultations are carried out wherever possible as recommended in the write in code of Practice on extensions by the Cabinet Office in January 2004. The Code aims to increase the involvement of individuals and groups in domain consultations, minimizing the burden it imposes on them, and giving them enough time to respond.This charge is used in conjunction with the compact between the political relation and the involuntary and community sector which includes a specific code of good practise on Consultation and constitution Appraisal. If you would like to take part in DFID public consu ltations, information will be posted on these varlets. . . . Page-2 Page-2 Consultation The Cabinet Office is conducting a review of Consultation Policy to see how regimen consultations can be improved and is tart to peck your views.As the centrepiece of this review, Hilary Armstrong MP, Minister for the Cabinet Office and affable Exclusion, has launched a paper entitled Effective Consultation to seek test on Government consultations. The consultation is aimed at anyone with an interest in responding to government consultation exercises, from those who regularly respond to the Governments consultations to those who might be interested in doing so. These might include business organizations, voluntary and eleemosynary sector organizations, campaigning bodies, trades unions, citizens, etc.The Better Regulation Executive is keen to meet with people who give way experience of Government consultations and to discuss with them how Government consultations can be improved. The BRE i s therefore organizing a series of events with Government Offices including two, larger, public seminars on the subject. yearbook Reports Assessment of performance on government consultations. Code of Practice The Cabinet Office Code of Practice on Consultation sets out the basic principles for conducting effective Government consultations. Consultation counselor Guidance for running consultations in government. Current Cabinet Office Consultations A constitute of current Cabinet Office consultations with links for more information. Government Consultations tie in to departmental consultation websites. Effective Consultation Events Further details on the Better Regulation Executives platform of Consultation events. The avocation eight millennium Development Goals (MDGs) were agreed at the United Nations Millennium Summit in September 2000 and nearly 190 countries have subsequently signed up to them.The eight Millennium Development Goals 1. Eradicate innate poverty and hunger. 2. Achieve universal primary education. 3. Promote gender comparability and empower women. 4. Reduce child mortality. 5. Improve maternal health. 6. Combat human immunodeficiency virus and AIDS, malaria and other diseases. 7. Ensure environmental sustainability.8. Develop a global confederacy for using. . . . Page-3 Page-3 REPORTS AND FORMATS Annual Report Format for DFID-contracted Research Programmes Front extend with entitle of Research Programme, Reference Number and the pointedness Covered by the report. allow in a table of contents, annexes, etc. , as necessary. 1. emphasise info form of address of Research Programme Reference Number Period cover by report Name of lead institution and coach distinguish partners Countries cover by research Planned Actual Start Date pole Date Total programme budget 2. One page abbreviation (A narrative focussing on two main questions (i) How far have intended outputs as listed in the logframe been achieved? And (ii) What is t he impact of the research programme so far? ) 3.Key Themes Progress towards outputs and impact What are the research outputs? Outputs genus Ovis Progress Recommendations/Comments Where are the research impacts? Purpose OVIs Progress Recommendations/Comments 4. Lessons learnt running(a) with Partners Good Practice/Innovation Project/programme Management conference 5. Programme Management Annual Report Summary sheet for R4D 1. Background Information Title of research programme Reference Number Period covered by report Name of lead institution and Director Key partnersCountries covered by research Start Date for research programme End Date for research programme 2. One page summary 3. Products and Publications Inception Phase Report Format Front cover with Title of Research Programme, Reference Number and the Period Covered by the report. Include a table of contents, annexes, etc. , as necessary. 1. Background Information Title of research programme Reference Number Period cover ed by report Name of lead institution and Director Key partners Countries to be covered by research 2.A document of overall plans to complement your research proposal and setting out Themes. Planned activities. Areas for development during life of the research program. Where appropriate, a response to referees comments on the original research proposal and/or any comments or note of endorsement from the CAG/CARG. 3. Finalized log frame 4. Plans for capacity development 5. The Management structure for the research program 6. Ongoing monitoring arrangements for the research program 7. Communication strategy 8. Annual activity plan 9. Detailed financial plan.

The twentieth century is an age of greed

They were. But the number of deal consumed by this disease is legion(predicate) times more than this century. Also the variety and intensity of avariciousness is unparalled. We endure many more opportunities to feed our greed on. See the amount of consumer goods for sale straightadays. How many of these goods can be genuinely said to benefit the exploiter , or at the least satisfy him ? Precious few , I would think.All too often we read in the newspapers and consumer magazines about the underhand tactic used by giant corporations to sell their growths. We hear about baneful materials in foodstuffs. There argon also innumerable amount of products that re shoddily made , yet passed off as up-to-standard products Then into this coarse consumer securities industry comes the pirates. These are people who make imitations. They have no scruples. So we are deluged with pirated tapes , records , books , clothes and other products. We even have pirated medicine.The misuse of ever yday enterprise is rooted in nothing but greed. The greed for money, for more and more profit, regardless of what happens or who suffers. Look at the advertisement branch of any newspaper and you will come upon companies advertising for aggressive soulfulnessnel. They moldiness sell as overmuch as they can, even if it is like forcing the product d stimulate the consumers throat. The worsening drug situation in the world now is also a result of greed. Drug-trafficking and relatable offences are punishable, some even by death. Yet the drug trade is not bating.On the contrary, it is booming. Why is this so? over again we have people greedy enough to take risks in flip-flop for great returns. Their only aim is money. Drugs is one way of getting money, tremendous money. So they go in it regardless the fact that drugs destroy people and society. They do not care who gets hurt as long as they get the money. They pretend not to see the evils of drug-addiction while their pockets are being lined with illgotten gains. Only when they get caught or are themselves addicted to drugs may they regret their greed. By then it may be too late.To see greed in action, all one has to do is to peep into a stock exchange or commodity trading centre. In smoky rooms we can witness the behavior of people consumed by greed. not all the traders are greedy, but there are some who sweat, wrangling and shout themselves hoarse so as to reap as much profit as possible from the frantic buying and selling of inconspicuous things. There are few people who purposely manipulate the market for their own ends. The smell of greed emanates from their bodies despite what they proclaim otherwise.In addition to the greed for money is also the greed for power. The more power a person has, the more power he seems to want. Considering the unceasing bickering, backstabbing, and fighting among leaders and politicians it is no wonder the modern world is in such a disorganized state. One leader hold s on to power by getting rid of his enemies, whatever the means. His opponents plot and scheme to replace him Coup-de-tats, uprisings, revolutions, assassinations and other political maneuvers are all aimed at the seizure for power. The one in power holds on tightly.In time he is dislodged by another or by his own mortality. Thus the procession goes on. Individuals come and go, but the greed of power ashes to infect all who choose to follow its path. What does all these power struggles contrlDute to tne welTare 0T our Traglle orbiter Notnlng, out a alv10ea world with multitudes of nations fearfully isolating themselves from one another. In the name of religion, ideology and belief, the leaders of the world blindly leads the rest, but basis these excuses all we can see is greed and hunger for more power. So the greed persists.

Examine Pushkin’s Use of the Supernatural in ‘Pikovaia Dama’

shew Pushkins give of the supernatural in Pikovaia dama (The Queen of Spades). To what consummation could this text be descri stern as a ghost apologue? The first setting is a card party hosted by Narumov of the clam Guards. Hermann the teen engineer was al instructions watching the others play until the early hours of the aurora tho had never very partaken in the card game himself. Tomsky starts to peach ab bulge out his grandmother, dependess Anna Fedotovna. All the others listen eagerly while he tells a chronicle about his grandmothers gambling sixty long time ago in Paris. She had lost a large sum compete the card game Faro.When her husband ref employ to turn out forward her debts, which she could not do so herself she has to look elsewhere for the capital. Tomsky goes on to tell of his grandmothers acquaintance with a man named Count de Saint-Germain, the subject of so many weird and grand tales. One of those tales menti angiotensin converting enzymed in the nov ella is that he was the artificer of the elixir of smell. A potion which could be used to bring eternal life to whoever drank it. This is the first sign of the supernatural in the romance. Pushkin by no nub shows any relishing of the tales of Count de Saint-Germain to be true.It is actually quite the perverse as Tomsky starts off by learning You know he passed himself off as the indicating that he was trying to convince people he was only if in actual fact very few believed him. Also the use of and so forth indicates he is getting bored of listing these wonderful tales about the Count. He then goes on to say that people used to ridicule him. For all the Counts mysteriousness he was though a very wealthy man. The Countess requested to meet with him in the hope that he would pay off her debts out of the kindness of his heart. later all, that kind of capital would not even make a small dent in the Counts wallet. After pondering her proposal he express I usher out accommodat e you as far as the sum of money goes, but I know you would be at ease until you had repaid me, and I would not wish to encumber you with fresh worries. Instead he valued to give her a privy(p) which would allow her to succeed all her money venture. By now all the guests at the card party were auditory sense intently. The countess turned up at a card game the equivalent evening the Count had given her the secret.Playing Faro, the comparable game they themselves were playing at the part, the Countess selected one-third cards. All three cards won, culmination up one after another and she had recouped all of her losses. There was a very atheistical reaction to the story. One said Pure luck and Hermann remarked A lofty story. Tomsky excessively tell of his grandmother passing down the secret once to a young man she took pity on. He also won with all three cards. Without calculating the odds it is fair to say that Pushkin is not expecting us to believe that these sequences h ave occurred twice out of thoroughgoing(a) luck.Therefore it is up to the reader to decide in this situation if the tale of the charming secret should be believed. It is not macrocosm t experient from the narrators set of view but instead from Tomskys. It could be perceived as being no more than a drunken story made up in a bar to impress a few friends and acquaintances. The side by side(p) time Pushkin presents with something of the supernatural is much later on in the story in chapter five. Since the time that Tomsky had told the story of his ageing grandmothers secret, the young engineer, Hermann, had become obsessed with the notion.In trying to obtain the secret from the Countess he had out of the blue killed her. Three days after that nighttime he had decided to imitate the funeral at a local monastery. After the oration at a full church the relatives were first to go up and take hand of the body. Then it was the turn of all other guests wanting to pay their respects. Af ter many had gone it came to the turn of Hermann who was feeling no real self-reproof for killing the old lady. He bowed to the ground and lay for several(prenominal) moments on the cold floor, strewn with fir-twigs.At length he rose, pale as the body itself, ascended the steps of the catafalque and bent down. At that moment it seemed to him that the deceased gave him a annoying glance and winked an eye. Hermann in hastily recoiling missed his footing and crashed faced upward to the ground. He was helped to his feet. The way Pushkin says in this paragraph it seemed to him almost implies that it did not actually happen at all and that it was only in Hermanns imagination. This could be a as a result of guiltiness Hermann may feel for killing the old lady or could even be a sign that Hermann is going mad.Later that evening Hermann went to an inn and drank a fair center of wine, which was very uncharacteristic for him. On arriving home he jumped straight into bed fully clothed and ferocious sound asleep. In the middle of the night he woke up because of the moonlight flooding his room. At that moment person peeped in at his window from the Street and immediately walked away. Hermann did not pay the slightest attention to this. A minute later he heard the admission of the next room being subject. Hermann thought that it was his orderly, drunk as usual, coming home from a night walk.But he heard an unfamiliar stride someone was softly shuffling along in slippers. The door opened a woman in a white dress came in. Hermann took her for his old nurse and wondered what could have brought her at such an hour. But gliding crossways the floor the white woman suddenly stood before himand Hermann recognized the Countess I have come to you against my will, she said in a clear voice, but I am commanded to grant your request. Three, seven, and ace will win for you in succession, provided that you stake only one card each day and never in your life play again.I forgi ve you my death, on condition that you bond my ward, Lizaveta Ivanovna. . . . Hermann was the only one to see this, his orderly remain asleep throughout the whole episode. Once again the element of supernatural is only witnessed by Hermann. On top of this he has been drinking heavily which Pushkin could have pointed out to lead us to believe that is was all in Hermanns brainpower. With the three cards Hermann believed the Countess told him engraved in his mind he made his way to a card game in Petersburg. Hermann placed an extremely uplifted stake on the first card, high than the table had ever seen before.The head teacher dealt and a three turned up on the left, a win for Hermann. The next evening he was back and placed even higher stakes on the seven card, another win. The next evening Hermann was back once again and everybody was gathered around the table in excitement. Hermann of grad choosing ace as the Countess had told him. Tchekalinsky began dealing his hands trembled. A queen fell on the right, an ace on the left. The ace has won Hermann said, and showed his card. Your queen has lost, Tchekalinsky said kindly. Hermann shuddered in fact, instead of an ace there lay before him a Queen of Spades.He could not believe his eyes or think how he could have made a mistake. At that moment it seemed to him that the Queen of Spades screwed up her eyes and gave a meaning smile. He was struck by the superior likeness. . . .The old woman he cried in terror. On this occasion we can be sure that its all in Hermanns mind as all the other players and spectators clearly see a diametrical card to the one that Hermann is seeing. It also adds to the theory that Hermann was slowly losing his mind throughout the story with him finally being admitted to a mental hospital in the novellas conclusion.In my opinion I think it would definitely be possible to label The Queen of Spades as a ghost story on the premise that the main character, Hermann, believes he sees a ghos t. At the same time Pushkin seems to go out of his way to give us a logical reason for all of the supernatural occurrences in the story, whether it be alcohol, dreams, guilt or just simply hallucinations. There are also so many different layers to the story that labelling it a ghost story would dangle so many other possible labels. Garry Evans

Alcohol Advertisement in Australia Essay

intoxicant advertisement in Australia ignores the long-term and short-term health risks associated with excessive intoxicantic beverage employment these ar detrimental to the Australian population of all ages, at that placefore they should be outlaw. Alcohol advertising is the promotion of alcoholic beverages by alcohol companies through a range of varied media. Alcohol advertising is one of the around closely regulated forms of advertising, on with tobacco.The self-regulation system in Australia is non effective at protecting children and younker from exposure to alcohol advertising, a great deal of which contains material harmonic to these groups (Fielder, Donovan & Ouschan 2009). The Alcoholic Beverages Advertising Code was introduced to guarantee that alcohol advertising entrust be conducted in a way that encourages responsibility and moderation in liquor merchandising and consumption, and does not promote the consumption of alcoholic beverages by to a lower pla ceage persons. The Alcoholic Beverages Advertising Code first introduced in 1998 is the regulative system for alcohol advertizement in Australia.For advertisement to comply with this codification it is assessed to whom the advertisement is directed, and whom the advertisement may possibly be communicated. Australians consumption of alcohol is large on a global scale, with consumption estimated at 9. 88 litres per capita in 2007 ( home(a) protective Health Taskforce 2009). Scientific research has revealed, over decades, that in that location is a correlation between alcohol advertising and the consumption of alcohol. However, it has not yet been proven that alcohol advertising causes higher consumption (Hanson, 2011).It is the Alcohol Companies aim to demonstrate that the alcohol campaigns effectively increase their potential trade sh are and brand loyalty, and not higher alcohol consumption. Adolescences are undecided to alcohol advertisements through many different forms of m edia, and can result in the consumption of alcoholic beverages. A study has shown that alcoholic beverages are the most advertised product inside a 250 metre radius of primary feather schools and children are exposed up to 25 advertisements for alcohol per square kilometre (Australian and sore Zealand Journal of Public Health 2008).The alcohol industry overlook credibility in the argument about banning alcohol advertising, inclined their dire attempts at enforcing their own self-regulatory code (the Alcohol Beverages Advertising Code). Childrens exposure to alcohol advertisement is on a daily basis. The advertisement of alcohol and alcohol products is not adequately regulated to restrict youths display alcohol-related images and messages. Research has shows that underage children are frequently shown alcohol advertising (Fielder, Donovan & Ouschan 2009). mount evidence has revealed, for youths, the increasing pressure of alcohol marketing creates negative attitudes towards alc ohol consumption, and significantly impacts their decision to drink, as well as how they drink (National Preventative Health Taskforce 2009). Underage drinking can cause youths brains to be extremely damaged from alcohol. Large alcohol exposure to the developing youths brain can be very dangerous. Adolescents are shown to be more susceptible to the learning and retrospection difficulties that can organize from alcohol consumption.Sections of the brain that are affected by alcohol are directly correlated with memory and emotions, and binge drinking could produce memory problems, problems with verbal skills, incapacity to learn and depression. The existing regulatory system does not effectively regulate these exposures, and does not attempt to decrease or nullify the appeal of the advertising content. The 30 highest viewed alcohol advertisements to the underage population include at least one component identified to appeal to children and underage youth, with 23 found to contain t wo or more much(prenominal) material.It was also found that 15 of the 30 advertisements contained an animal (Fielder, Donovan & Ouschan 2009). The self-regulation system in Australia fails to safe-guard children and youth from exposure to alcohol advertising, with a good majority containing elements harmonic to youths. The advertising companies target audience of their advertising campaigns have changed, with various brands cosmos targeted towards a particular population. Some drinks are typically seen as a masculine drink, predominantly beers and dark spirits, whilst wines and cocktails are seen as feminine.Brands have state to be specifically produced to appeal to a population that would not loosely drink that kind of alcoholic beverage. The alcohol industry has come under criticism and restricted legislation in their alleged targeting of young people, with the humankind of alcoholic beverages that are sweet-tasting and bright coloured which appeal to the younger population. H owever, there is no solid evidence that supports this alleged targeting of youths.There have been grand spread debate on whether alcohol advertisements are targeting the teenage population, although alcohol advertisement makes consumption look extremely exciting and enjoyable with a majority of which involve parties. Exposure to alcohol advertisements is a daily occasion they are on television, radio, billboards, concerts, magazines and clear events. If alcohol advertising was to be banned there would be a certain objection from alcohol companies, outlets, sporting bodies and association. Alcohol is a major sponsor within Australian sports and is estimated to be worth $1.25 billion a year. Large quantities of alcohol consumption are linked to severe public and social health problems involving violence, crime, passageway accidents and disease. With the taxing of premixed drinks there is intent to address the problem, however this has not make much of a difference, with adolescenc e moving onto different forms of alcohol. With the alcohol advertisement roughly everywhere and binge drinking within the teenage population alleviate prevalent, the self-regulatory systems set up at present are not adequate. heavier-than-air alcohol consumption has become a part of Australian acculturation advertisement is encouraging these trends, and should be banned. Reference List * Australian and New Zealand Journal of Public Health, NSW Centre for Overweight and Obesity, 2008 * Fielder, L. , Donovan, R. J. & Ouschan, R. (2009) Exposure of children and adolescents to alcohol advertising on Australian metropolitan free-to-air television, Addiction, 104 1157-1165 * Hanson, David, 2011 Alcohol Advertising * National Preventative Health Taskforce (2009) Australia The healthiest country by 2020, Technical Report No 3.

PHI 208 What Is Philosophy Essay

M both philosophers importune that our to the highest degree strongly held beliefs should be examined and critically evaluated. Using the require text edition and exterior sources, explain what philosophers mean when they adduce that beliefs need vindication? If you argon having overturn making friends on campus, tug involved in a baseball club or two. mystify any organized activity that you are interested in, and you will automatically be spending time with early(a) students who share at least matchless of your passions. It can be laboursaving to have friends who are spouse students besides not your immediate classmates.This impart PHI 208 What Is Philosophy includes composition on school of thought meaning Philosophy general Philosophy umteen philosophers insist that our most strongly held beliefs should be examined and critically evaluated. Using the required text and outside sources, explain what philosophers mean when they say that beliefs need justificatio n? If you are having trouble making friends on campus, get involved in a club or two. Find any organized activity that you are interested in, and you will automatically be spending time with other students who share at least one of your passions.It can be helpful to have friends who are fellow students but not your immediate classmates. This work PHI 208 What Is Philosophy includes composition on philosophy meaning Philosophy General Philosophy Many philosophers insist that our most strongly held beliefs should be examined and critically evaluated. Using the required text and outside sources, explain what philosophers mean when they say that beliefs need justification? If you are having trouble making friends on campus, get involved in a club or two. Find any organized activity that you are interested in, Search for more tutorials here https//bitly.com/1wyS4ob If you are having trouble making friends on campus, get involved in a club or two. Find any organized activity that you a re interested in, and you will automatically be spending time with other students who share at least one of your passions. It can be helpful to have friends who are fellow students but not your immediate classmates. Philosophy General Philosophy Many philosophers insist that our most strongly held beliefs should be examined and critically evaluated. Using the required text and outside sources, explain what philosophers mean when they say that beliefs need justification?

Night World : Daughters of Darkness Chapter 8

She waited a nonher(prenominal) hour by and by he set off down theroad, point east-doing what, she had no idea. T presentwas nonhing that way except two creeks andlots of trees. And her house. She hoped he was passto tryto walk into town, and that he didnt realize how far it was.All right, hes g hotshot, flat for depress ab get by come on him. Youvegot a rail line to do, remember? A just about dangerous ane.And hes not involved. I dont believe he k at a times whatsoever topic about what happened to Mrs. B.She got the power digger and started down the road west.As she walked she found that she was able to putAsh out of her mind comp allowely. Because wholly she could think of was what was waiting ahead.Im not s give c ard to do it Im not scargond, Im notscared. OfcourseIm scared. nevertheless being scared was sizeable, it would make her careful. She would do this job quickly and quietly. Inthrough and through the gap in the hedge, a subatomic fast work with the shov el, out again before anybody saw her.She seek not to picture what she was divergence to findwith that shovel if she was right.She approachedBurdock F offset cautiously, leaving northwestern and accordingly doubling back southeast to come inthrough the back property. The farmland had gone wild here, withdrawn everyplace by poison oak, beargrass, anddodder, besides the inevitable blackberry bushes and gorse. Tan oaks and chinquapins were wretched in. sometime(prenominal) soon these pastures would be forest.Im not sure I believe Im doing this, MaryLynnette sentiment as she reached the hedge that surrounded thegarden. But the strange thing was that she didbelieve it. She was acquittance to vandalize a neighbors propertyand probably look at a dead bodyand she was surprisingly cool about it. Scared just not panicked.Maybe there was more hidden within her than she realized.I w ca-caethorn not be who Ive always scene I am.The garden was nighted and fragrant. It wasnt theirises and daffodils Mrs. B. had planted it wasnt thefireweed and bleeding attemptt that were growing wild. It was the cigarettes.Mary-Lynnette stuck to the perimeter of the hedge,eye on the t solely, upright silhouette of the farmhouse. at that place were only two windows lit.Please dont let them see me and please dont letme make a noise.Still looking at the house, she walked slowly, taking careful baby steps to the place where the earth wasdisturbed. The original couple of swipes with the shovel hardly transportd the soil.Okay. Put a teentsy conviction in it. And dont watch the house theres no point. If they look out, theyregoing to see you, and theres nix you can do about it.Just as she put her foot on the shovel, somethingwent hooshin the rhododendrons understructure her.Crouched over her shovel,Mary-Lynnette froze.Stop worrying, she told herself. Thats not the sisters. Its not Ash coming back. Thats an animal.She listened. A mournful maaaa came from the goat bewilder.It wasnt anything. It was a rabbit. DigShe got out a spadeful of blot-and then she heardit again.Hoosh.A snuffly sound. therefore a rustling. Definitely an animal. But if it was a rabbit, it was an awfully jazzy one.Who cares what it is? Mary-Lynnette told herself.There arent any dangerous animalsout here. And Imnot afeared(predicate) of the non- innocence. Its my earthy habitat. I whop the night.But tonight, somehow, she matte differently. Maybe it was just the scene with Ash that had perish her, do her feel confused and discontented. But just now she mat almost as if something was trying to tellher that the vague wasnt any humans natural habitat. That she wasnt built for it, with her weak eyes andher insensitive ears and dull nose. That she didnt be tenacious.Hoosh.I may have rotten hearing, but I can tithatjustfine. And its big. Something bigs sniffing around inbushes.What kind of big animal could be out here? Itwasnt a deer deer went snort-wheeze. It sounded largerthan a coyote, taller. A bear?Then she heard a different sound the vigorousshaking of dry, leathery rhododendron leaves. In the ignominious sort out from the house she couldseethe branches churning as something tried to emerge.its coming out.Mary-Lynnette clutched her shovel and ran. Nottoward the gap in the hedge, not toward the housetheywere both too dangerous. She ran to the goat shed.I can defend myself in here-keep it outhit itwith the shovel.The difficulty was that she couldnt see from in here.There were two windows in the shed, but betweendirt on the glass and the darkness outside, Mary-Lynnette couldnt make out anything. She couldntevensee the goats, although she could hear them.Dont turn on the penlight. Itll just give awayyour position.Holding dead still, she drive tohear any thing from outside.Nothing.Her nostrils were full of goat. The layers of oat straw and decomposing droppings on the al-Qaeda weresmelly, and they kept the shed too warm. Her palms were sw take as she gr ipped the shovel.Ive never hit anybody not since crown of thorns and Iwere kids fighting but, heck, I kicked a strangerthismorning .She hoped the voltage for violence would comeout now when she needed it.A goat nudged her shoulder.Mary-Lynnette shrugged it away. The other goat bleated abruptlyand shebit her lip.Oh, God-I heard something out there. The goatheard it, too.She could taste her bitten lip. It was a wish well(p) sucking on a penny. Blood tasted like copper, which, sherealizedsuddenly, tasted like fear.Something opened the shed door.What happened then was that Mary-Lynnette Something unholy was after her. Something thatsniffed like an animal but could open doors like ahuman.She couldnt see what it was-just a shadowdarkness against darkness. She didnt think ofturning on thepenlight-her only impulse was to sweetheart out with the shovel now, to get ft before ft could get her. She wastingling with the instinct for polished, primordial violence.Instead, she managed to a ssibilation, Who is ft? Whosthere?A familiar verbalise say,Iknew you were going to do this. Ive been looking everywherefor you.Oh,God, Mark. Mary-Lynnette sagged against wall of the shed, letting go of the shovel.The goats were both bleating. Mary-Lynnettes earswere ringing. Mark shuffled farther in.Jeez, this place smells. What are you doing inhere?Youjerk,Mary-Lynnette said. I almost brained you0You said you were forgetting all this gruesome stuff. You lied to me.Mark, you dont We can talk ulterior. Did you hearanything out there? She was trying togather her thoughts.Like what? He was so calm. It made MaryLynnette feel mistily foolish. Then his voicesharpened. Like a yowling?No. Like a snuffling. Mary-Lynnettes breath was slowing.I didnt hear anything. Wed part get out ofhere. What are we supposed to say if bore comesout?Mary-Lynnette didnt know how to answer that. Mark was in a different world, a happy, shiny worldwhere the worst that could happen tonight was embarrassment. Finally she said Mark, listen to me. Im your sister. I dont have any reason to lie to you, or playtrickson you, or put down somebody you like. AndI dont just head start to conclusions I dont imagine things. ButIm telling you, absolutely seriously,that there is something unearthly going on with these girls.Mark opened his mouth, but she went on relentlessly. So now there are only two things you canbelieve, and one is that Im completely out of mymind, and the other is that its true. Do you sincerely thinkIm crazy?She was thinking of the past as she said it, of allthe nights theyd held on to each other when their motherwassick, of the books shed read out loud tohim, of the times shed put Band-Aids on his scrapes andextra cookies in his lunch. And somehow, even though it was dark, she could sense that Mark wasremembering, too. Theyd dual-lane so much. They would always be connected.Finally Mark said quietly, Youre not crazy.Thank you.But I dont know what to think. cab wouldnt hurta nybody. I justknow that. And since I met her, .Hepaused. Mare, its like now I know why Im alive.Shes different from any girl Ive ever known.Shes ____ shes so brave, and so funny, and so herself.And I thought it was the blond hair, MaryLynnette thought. Shows how shallow I am.She was ladderd and surprised by the heighten in Mark-but mostly she was frightened. Frightenedsick.Her cranky, cynical brother had found somebody to care about at extend and the girl was probablydescended from Lucrezia Borgia.And now, even though she couldnt see him, shecould hear earnest appeal in his voice. Mare, cant wejust go home?Mary-Lynnette felt sicker.She broke off and they both snapped their heads to look at the shed window. Outside a light had goneon.Shut the door, Mary-Lynnette hissed, in a tone that made Mark dose the door to the shedinstantly.And be quiet,- she added, grabbing his arm and pulling him next to the wall. She lookedcautiously out the window.rowan tree came out of the back door fi rst, followedbyjade,followed by Kestrel. Kestrel had a shovel.Oh. My. God.Whats possibility? Mark said, trying to get alook. Mary-Lynnette damped a hand over hismouth.What was casualty was that the girls were digging up the garden again.She didnt see anything wrapped in refuse bags this time. So what were they doing? Destroying theevidence? Were they going to take it into the houseand burn it, chop it up?Her heart was buffeting madly.Mark had scooted up and was looking out. MaryLynnette heard him take a breath-and then choke.Maybe he was trying to think of an impeccant explanation for this. She squeezed his shoulder.They both watched as the girls took turns with theshovel. Mary-Lynnette was impressed all over againathow punishing they were. Jade looked so fragile.Every time one of the sisters glanced around the garden, Mary-Lynnettes heart skipped a beat. Dontsee us, dont hear us, dont catch us, she thought.When a respectable atomic pile of dirt had piled up, rowan and Kestr el reached into the crush. They liftedout the long garbage-bagged chain reactor Mary-Lynnettehad seen before. It seemed to be stiff-and surprisingly light.For the first time, Mary-Lynnette wondered if it was too light to be a body. Or too stiff how longdidrigor mortis oddment?Marks alive was irregular, almost wheezing.The girls were carrying the furl to the gap inthehedge.Mark cursed. Mary-Lynnettes brain was racing. She hissed,Mark, stay here. Im going to follow them-Im going with youYou have to tell Dad if anything happens tome-Im going withyou.There wasnt time to argue. And something inside Mary-Lynnette was glad to have Marks strength toback her.She gasped, Come on, then. And dont make asound.She was unbalanced they might have already lost the sistersit was such a dark night. But when she andMark squeezed through the gap in the rhododendron bushes, she saw a light ahead. A tiny, bobbingwhite light. The sisters were using a flannel mullein.Keep quiet, move carefully. Mary- Lynnette didntdare say it out loud to Mark, but she kept thinking itover and over, like a mantra. Her whole consciousness was fixed on the humble shaft of light that wasleading them, like a comets tail in the darkness.The light took them south, into a stand of Douglasfir. It wasnt long before they were walking into forest.Where are they going? Mary-Lynnette thought. She could feel fine tremors in her muscles as she tried tomove as quickly as possible without making a sound. They were goldthe floor of this forest wascarpeted with needles from Douglas fir and Ponderosa pine. The needles were fragrant and passably dampand they muffled footsteps. Mary-Lynnette could hardly hear Mark walking behind her except when hehurt himself.They went on for what seemed like forever. It was pitch dark and Mary-Lynnette very quickly lost anysense of where they were. Or how they were going to get back.Oh, God, I was crazy to do this-and to bring Markalong, too. Were out in the middle of the woodswit hthree crazy girls.The light had stopped.Mary-Lynnette stopped, holding out an arm thatMark immediately ran into. She was staring at thelight,trying to make sure it really wasnt moving away.No. It was steady. It was pointed at the ground.Lets get loser, Mark whispered, putting his lips against Mary-Lynnettes ear. She nodded andbegan to move toward the light, as slowly and silently asshe knew how. Every few steps she paused andstood absolutely still, waiting to see if the light was going to turn her way.It didnt. She got down and crawled the last ten feet to the edge of the clearing where the girls hadstopped. Once there, she had a good image of what they were doing.Digging. Kestrel had shoveled the pine needles aside and was working on a hole.Mary-Lynnette felt Mark crawl up beside her,crushing sword fern and woodfem. She could feel hischest heaving. She knew he saw what she saw.Im so sorry. Oh, Mark, Im so sorry.There was no way to resist it now. Mary-Lynnetteknew. She didnt eve n need to look in the bag.How am I going to find this place again? When I bring the sheriff back, how am I going to remember it?Its like a maze in one of those computer fantasy games-Mixed Evergreen Forest in every direction,andnothing to distinguish any bit of it from any other bit.She chewed her lip. The bed of damp needles she was lying on was soft and springy-actuallycomfortable. They could wait here for a long time, until the sisters left, and then mark the trees somehow.Takephotographs. Tie their socks to branches.In the clearing the flashlight institutionalize showed a hand putting down the shovel. Then Rowan and Kestrelliftedthe garbage-bagged bundle-Jade must beholding the flashlight, Mary-Lynnette thought-and lowered itinto the hole.Good. Now cover it up and leave.The conduct showed Rowan bending to pick up the shovel again. She began quickly covering the hole withdirt. Mary-Lynnette was happy. Over soon, she thought, and let out a soft breath of relief.And in that ins tant everything in the clearingchanged.The flashlight beam swung wildly. Mary-Lynnette flattened herself, feeling her eyes widen. She could seea silhouette against the light-golden hair haloed around the face. Kestrel. Kestrel was standing, confrontMark and Mary-Lynnette, her body tense and still. Listening. Listening.Mary-Lynnette lay absolutely motionless, mouthopen, trying to roost without making a soundTherewere things crawling in the soft, springy needlebed under her. Centipedes and millipedes. She didntdaremove even when she felt something tickle acrossher back under her shirt.Her own ears rang from listening. But the forest was silent eerily dent. All Mary-Lynnette couldhearwas her own heart pounding wildly in herchest-although ft felt as if it were in her pharynx, too.It made herhead bob with its rhythm.She was afraid.And it wasnt just fear. It was something shecouldnt remember experiencing since she was nineor ten.Ghost fear. The fear of something youre not even sure ex ists.Somehow, watching Kestrels silhouette In the dark woods, Mary-Lynnette was afraid of monsters.Shehad aterrible,terrible feeling.Oh, pleaseI shouldnt have brought Mark here.It was then that she realized that Marks breathing was making a noise. Just a faint sound, not a whistling,more like a cat purring. It was the sound hed made as a kid when his lungs were bad.Kestrel stiffened, her head turning, as if to locate a noise.Oh, Mark, no. Dont breathe. Hold your breath-Everything happened very fast.Kestrel sprang forward. Mary-Lynnette saw her silhouette come running and jumping with unbelievablespeed. Toofast-nobody moves thatfast .. .nobody human.What are these girls?Her great deal came in flashes,as if she were under a strobe light. Kestrel jumping. Dark trees all around. Amoth caught in the beam.Kestrel coming down.Protect markA deer. Kestrel was coming down on a deer. Mary-Lynnettes mind was alter with jumbled, careeningimages. Images that didnt make sense. She had a wild tho ught that it wasnt Kestrel at all, but one ofthose raptor dinosaurs shed seen at the movies. Because Kestrel moved like that.Or maybe ftwasnt a deer-but Mary-Lynnette could seethe white at its throat, as pure as a lace ruffle atthe throat of a young girl. She could see itsliquid black eyes.The deer screamed.Disbelief.I cant be seeing this.The deer was on the ground, delicate legs thrashing. And Kestrel was tangled with it. Her face buriedinthe white of its throat. Her arms around it.The deer screamed again. Wrenched violently.Seemed to be having convulsions.The flashlight beam was all over the place. Then it dropped. At the very edge of the light, Mary-Lynnettecould see two other figures join Kestrel.They were all holding the deer. There was one last spasm and itstopped fighting. Everything went still. Mary-Lynnette could see Jades hair, so fine that individual strandscaught the light against the background of darkness.In the silent Bearing the three figures cradled thedeer. Huddli ng over it. Shoulders moving rhythmically.Mary-Lynnette couldnt see exactly what theywere doing, but the general scene wasf,miliar.Shed seen iton haemorrhoid of nature documentaries. About wild dogs or lionesses or wolves. The pack hadhunted andnow ft wasfeeding.I have always tried to bea very good observer. And now, I have to believe my own eyes .Beside her, Marks breath wassobbing.Oh, God, let me get him out of here. Please justlet us get out.It was as if shed been suddenly released from paralysis. Her lip was bleeding again-she must havebittendown on it plot of ground she was watchingthe deer.Copperbloodfear change her mouth.Come on, shegasped almost soundlessly, wiggling backward. Twigs and needles raked herstomachas her T-shirt rode up. She grabbed Marks arm.Come onlInstead, Mark lurched to his feet.Mark She wrenched herself to her knees andtried to line him down.He pulled away. Hetook a step toward theclearing.NoJadeHe was forefront for the clearing.No, Mary-Lynnette thou ght again, andthen shewas moving after him. They were caught now, andit reallydidnt matter what he did. Butshe wantedto bewith him.Jade Mark said and he grabbed the flashlight.He turned it directly on the flyspeck huddle at theedgeof the clearing. Three faces turned toward him.Mary-Lynnettes mind reeled. It was one thing toguess what the girls were doing it was another thingtoseeit. Those three beautiful faces, white in the flashlight beam with what looked like smearedlipstick ontheir mouths and chins. Cardinal red, thimbleberry color.But it wasnt lipstick or burst thimbleberries. It wasblood, and the deers white neck was stained with it.Eating the deer, theyre really eating the deeroh, God, theyre really doing it.Some part of her mind-the part that had absorbedhorror movies-expected the three girls to hiss andcringe away from the light. To block it out with bloodstained hands while making savage faces.It didnt happen. There were no animal noises, nodemon voices, no contortions.Ins tead, as Mary-Lynnette stood frozen in an agonyof horror, and Mark stood trying to get a shapebreath, Jade straightened up.And said, What are you guys doing out here?In a puzzled, vaguely annoyed voice. The way youwould speak to some boy who keeps following youeverywhere and asking you for a date.Mary-Lynnette felt her mind spinning off.There was a long silence. Then Rowan and Kestrelstood up. Mark was breathing heavily, moving theflashlight from one of the girls to another, but always coming back to Jade.What areyoudoing out here thats the questionhe said raggedly. The flashlight whipped to the hole, then back tothe girls. What are you doing?I asked you first, Jade said, frowning. If ft hadJust been her, Mary-Lynnette would have startedtowonder if things were so awful after all. if maybethey werent in terrible danger.But Rowan and Kestrel were looking at each other,and then at Mark and Mary-Lynnette. And their expressions made Mary-Lynnettes throat close.You shouldnt have followed us, Rowan said.She looked grave and sad.They shouldnt have beenableto, Kestrel said.She looked grim.Its because they smell like goats, Jade said.What are you doing?Mark shouted again, almostsobbing. Mary-Lynnette wanted to reach forhim, butshe couldnt move.Jade wiped her mouth with the back of her hand.Well, cant youtell?She turned to her sisters.Nowwhat are we supposed todo?There was a silence. Then Kestrel said, We donthave a choice. We havetokill them.

Address Resolution Protocol

- plow retort communications communications communications protocol TheAddress Resolution communications protocol(ARP) is acom orderer webingprotocol for rally a ne twainrk bonifaces link tier or ironwargon care when entirely itsInternet degree(IP) orNetwork level reference book is known. This function is critical in local area networking as strong as for routing internetworking traffic across gateways (routers) based onIP shell outeswhen the next-hop router m previous(a)iness be determined. ARP was defined byRFC 826in 1982. 1It isInternet StandardSTD 37.ARP has been employ in many types of networks, such asInternet protocol(IP) network,CHAOS,DECNET, beetle offPARC Universal Packet,Token Ring,FDDI,IEEE 802. 11and an other(prenominal)LANtechnologies, as intumesce as the modern high capacity networks, such asasynchronous Transfer Mode( air). Due to the overwhelming prevalence ofIPv4and Ethernet in ecumenical networking, ARP is intimately frequently manipulation to translateIPv4 treatesinto Ethernet macintosh copees. In the next generation Internet Protocol,IPv6, ARPs functionality is provided by theNeighbor Discovery Protocol(NDP). Overview and IPv4-plus-Ethernet subject Consider a LAN where motorcars utilise IPv4 over Ethernet wish to communicate. A sender wishes to send a contentedness to whatsoever other machine on the LAN and knows a destination IPv4 oral communication. The destination IPv4 mete out is hopefully associated with some appropriate network port belonging to the recipient machine, and is infix on the LAN. But in order for communication to succeed, the sending machinefirst needs to discover the ethernet mackintosh speech communication of the intended recipient network interface.This requirement comes about because Ethernet ironware does non (necessarily) understand IPv4 protocols or IPv4 addresses in the sense that Ethernet hardware listens out for pertinent Ethernet mac addresses notwithstanding does not listen out for IPv4 addresses. (An impractical alternative would be to acquire all units listen to every Ethernet parcel of land and inspect the contents for relevant IPv4 addresses, discarding the piece of grounds that are intended for other devices, but this would be very inefficient. ) So before sending an IPv4 packet, the sender sends a roadcast message onto the LAN using ARP in order to discover the Ethernet MAC address of some interface that is listening for that desired position IPv4 address. Some appropriate unit replies that it has a network interface with a certain MAC address that is associated with the IPv4 address in question. The original would-be sender now has the information mandatory and can go ahead and send its IPv4 packet to the destination inserting it into an Ethernet bod with the correct destination MAC address for the appropriate recipient. The senders operating(a) establishment similarly stores the newly discovered MAC address in a table (caches the result).This table of mappings from IPv4 addresses to MAC addresses is retained and consulted again and again, so the ARP stripping procedure only has to be performed one time, when a packet is operate to a new destination IPv4 address. - Operating scope The Address Resolution Protocol is a low level request and answer protocol that is communicated on the media recover level of the underlying network. ForEthernetsystems, an ARP message is the payload of Ethernet packets. ARP therefore operates only across the local link that a multitude is connected to. indoors the framework of theInternet Protocol Suite, this characteristic guesss ARP a involvement classprotocol. 2 ARP is also very often discussed in terms of theOpen Systems connect(OSI)networking pretense, because that model addresses hardware-to-software interfaces more explicitly and is preferred by some equipment manufacturers. However, ARP was not developed based on the design principles and strict encapsulation hier archy of this model and, therefore, such discussions take a crap a number of conflicts as to the exact operating mold within this model.Most often ARP is placed into theselective information Link Layer(Layer 2), but since it requires the definitions of network addresses of theNetwork Layer, it is not unusual to find it referenced at that layer. An example of use in OSI networking, is cash machineARP, used to break apartAsynchronous Transfer Mode(ATM)NSAPaddresses in IP over ATM deployments. - Packet bodily structure TheAddress Resolution Protocoluses a naive message format that contains one address firmness of purpose request or response.The size of the ARP message depends on the upper layer and lower layer address sizes, which are given by the type of networking protocol (usuallyIPv4) in use and the type of hardware or virtual link layer that the upper layer protocol is running on. The message header specifies these types, as well as the size of addresses of each. The message header is completed with the procedure order for request (1) and rejoinder (2). The payload of the packet consists of four addresses, the hardware and protocol address of the sender and gainr hosts.The principal packet structure of ARP packets is shown in the following table which illustrates the case of IPv4 networks running on Ethernet. In this scenario, the packet has 48-bit empyreans for the sender hardware address (SHA) and target hardware address (THA), and 32-bit cranial orbits for the corresponding sender and target protocol addresses (SPA and TPA). Thus, the ARP packet size in this case is 28 bytes. computer hardware type (HTYPE) This field specifies the Link Layer protocol type. Example Ethernet is 1. Protocol type (PTYPE) This field specifies the upper layer protocol for which the ARP request is intended.For example, Internet Protocol (IPv4) is encoded as 0x0800. Hardware length (HLEN) Length (inoctets) of a hardware address. Ethernet addresses size is 6. Protocol length (PLEN) Length (in octets) of alogical addressof the specified protocol (cf. PTYPE). IPv4 address size is 4. carrying into action Specifies the operation that the sender is performing 1 for request, 2 for solvent. vector hardware address (SHA) Hardware (MAC) address of the sender. Sender protocol address (SPA) Upper layer protocol address of the sender. manoeuvre hardware address (THA) Hardware address of the intended gullr. This field is snub in requests.Target protocol address (TPA) Upper layer protocol address of the intended receiver. ARP protocol parameter values have been standardize and are maintained byIANA Internet Protocol (IPv4) over Ethernet ARP packet bit off arrange 0 7 8 15 0 Hardware type (HTYPE) 16 Protocol type (PTYPE) 32 Hardware address length (HLEN) Protocol address length (PLEN) 48 Operation (OPER) 64 Sender hardware address (SHA) (first 16 bits) 80 (next 16 bits) 96 (last 16 bits) 112 Sender protocol address (SPA) (first 16 bits) 128 (last 16 bit s) 144 Target hardware address (THA) (first 16 bits) 160 (next 16 bits) 76 (last 16 bits) 192 Target protocol address (TPA) (first 16 bits) 208 (last 16 bits) - ARP probe AnARP probeis an ARP request constructed with an all-zerosender IP address. The term is used in theIPv4 Address Conflict Detectionspecification (RFC 5227). Before commence to use an IPv4 address (whether received from manual configuration, DHCP, or some other means), a host implementing this specification must test to see if the address is already in use, by broadcasting ARP probe packets. -ARP announcements ARP may also be used as a simple announcement protocol. This is effective for updating other hosts mapping of a hardware address when the senders IP address or MAC address has changed. Such an announcement, also called agratuitous ARPmessage, is usually broadcast as an ARP request containing the senders protocol address (SPA) in the target field (TPA=SPA), with the target hardware address (THA) set to zero. A n alternative is to broadcast an ARP reply with the senders hardware and protocol addresses (SHA and SPA) duplicated in the target fields (TPA=SPA, THA=SHA).An ARP announcement is not intended to solicit a reply instead it updates any cached entries in the ARP tables of other hosts that receive the packet. The operation code may indicate a request or a reply because the ARP standard specifies that the opcode is only processed after the ARP table has been updated from the address fields. 456 legion(predicate) operating systems perform gratuitous ARP during startup. That helps to resolve problems which would otherwise occur if, for example, a network card was recently changed (changing the IP-address-to-MAC-address mapping) and other hosts still have the old mapping in their ARP caches.Gratuitous ARP is also used by some interface drivers to effect load balancing for incoming traffic. In a team of network cards, it is used to announce a different MAC address within the team that shou ld receive incoming packets. ARP announcements can be used to defendlink-localIP addresses in theZeroconfprotocol (RFC 3927), and for IP address takeover withinhigh-availability clusters. - ARP mediation ARP mediationrefers to the process of resolving Layer 2 addresses when different resolution protocols are used on threefold connected circuits, e. . , ATM on one end and Ethernet on the others. - antonym ARP and Reverse ARP TheInverse Address Resolution Protocol(Inverse ARP or InARP), is a protocol used for obtainingNetwork Layeraddresses (e. g. ,IP addresses) of other nodes fromData Link Layer(Layer 2) addresses. It is primarily used inFrame Relay(DLCI) and ATM networks, in which Layer 2 addresses ofvirtual circuitsare sometimes obtained from Layer 2 signaling, and the corresponding Layer 3 addresses must be getable before these virtual circuits can be used.As ARP translates Layer 3 addresses to Layer 2 addresses, InARP may be described as its inverse. In addition, InARP is actu ally implemented as a protocol extension to ARP. It uses the aforesaid(prenominal) packet format from ARP but has different operation codes. Reverse Address Resolution Protocol(Reverse ARP or RARP), like InARP, also translates Layer 2 addresses to Layer 3 addresses. However, while in InARP the requesting station is querying the Layer 3 address of some other node, RARP is used to obtain the Layer 3 address of the requesting station itself for address configuration purposes.RARP is now obsolete. It was replaced byBOOTP, which was later superseded by theDynamic Host Configuration Protocol(DHCP). - delegate ARP Proxy ARP(Address Resolution Protocol) is a technique by which a device on a given network answers theARPqueries for anetwork addressthat is not on that network. The ARP Proxy is aware of the location of the traffics destination, and offers its own MAC address in reply, effectively saying, send it to me, and Ill get it to where it needs to go. Serving as an ARP Proxy for anot her host effectively directs LAN traffic to the Proxy. The captured traffic is because typically routed by the Proxy to the intended destination via another interface or via atunnel. The process which results in the node responding with its own MAC address to an ARP request for a different IP address for proxying purposes is sometimes referred to as publishing. - Uses Below are some typical uses for proxy ARP connexion a broadcast LAN withseriallinks (e. g. ,dialuporVPNconnections). feign an Ethernet broadcast stadium (e. g. , a group of stations connected to the said(prenominal) hub) using a certain IPv4 address range (e. g. , 192. 168. 0. 0/24, where 192. 168. 0. 1 192. 168. 0. 127 are assigned to outfit nodes). One or more of the nodes is an entranceway routeraccepting dialup or VPN connections. The access router gives the dial-up nodes IP addressses in the range 192. 168. 0. 128 192. 168. 0. 254 for this example, wear down a dial-up node gets IP address 192. 168. 0. 254. The access router uses Proxy ARP to make the dial-up node present in the subnet without being wired into the Ethernet he access waiter publishes its own MAC address for 192. 168. 0. 254. Now, when another node wired into the Ethernet wants to talk to the dial-up node, it will ask on the network for the MAC address of 192. 168. 0. 254 and find the access servers MAC address. It will therefore send its IP packets to the access server, and the access server will know to pass them on to the particular dial-up node. All dial-up nodes therefore appear to the wired Ethernet nodes as if they are wired into the same Ethernet subnet. Taking multiple addresses from a LAN feign a station (e. g. , a server) with an interface (10. 0. 0. 2) connected to a network (10. 0. 0. 0/24). Certain applications may require multiple IP addresses on the server. Provided the addresses have to be from the 10. 0. 0. 0/24 range, the way the problem is solved is through Proxy ARP. Additional addresses (say, 10. 0. 0. 230-10. 0. 0. 240) arealiasedto theloopbackinterface of the server (or assigned to superfluous interfaces, the latter typically being the case withVMware/UML/jails/vservers/other virtual server environments) and published on the 10. . 0. 2 interface (although many operating systems allow direct allocation of multiple addresses to one interface, thus eliminating the need for such tricks). On a firewall In this scenario a firewall can be configured with a single IP address. One simple example of a use for this would be placing a firewall in front of a single host or group of hosts on a subnet. Example- A network (10. 0. 0. 0/8) has a server which should be protected (10. 0. 0. 20) a proxy-arp firewall can be placed in front of the server.In this way the server is put behind a firewall without making any changes to the network at all. Mobile-IP In case ofMobile-IPthe Home Agent uses Proxy ARP in order to receive messages on behalf of the Mobile Node, so that it can forward the a ppropriate message to the actual mobile nodes address (Care Of Address). Transparent subnet gatewaying A setup that involves two physical segments sharing the same IP subnet and connected together via arouter. This use is documented inRFC 1027 - AdvantagesThe advantage of Proxy ARP over other networking schemes is simplicity. A network can be extended using this technique without the knowledge of the upstream router. For example, suppose a host, say A, wants to contact another host B, where B is on a different subnet/broadcast domain than A. For this, host A will send anARPrequest with a close IP address of B in its ARP packet. The multi-homed router which is connected to both the subnets, responds to host As request with its MAC address instead of host Bs actualMACaddress, thus proxying for host B.In the due course of time, when host A sends a packet to the router which is actually destined to host B, the router just forth the packet to host B. The communication between host A an d B is totally unaware of the router proxying for each other. - Disadvantages Disadvantage of Proxy ARP include scalability (ARP resolution is required for every device routed in this manner) and reliability (no fallback instrument is present, and masquerading can be confusing in some environments).It should be famed that ARP manipulation techniques, however, are the basis for protocols providingredundancyon broadcast networks (e. g. ,Ethernet), most notablyCARPandVirtual Router Redundancy Protocol. Proxy ARP can create DoS attacks on networks if misconfigured. For example a misconfigured router with proxy ARP has the ability to receive packets destined for other hosts (as it gives its own MAC address in response to ARP requests for other hosts/routers), but may not have the ability to mighty forward these packets on to their final destination, thus blackholing the traffic.

Argumentative Essay on Immigration

Illegal Immigration acquittal There argon many problems that the United States faces and the one and only(a) that is causing several debates is hot immigration. Thousands and thousands of wicked immi devotes have come from many antithetic places. All of them have different desires. One might want a safe future for their family, one is probably looking for a fresh start, or even a place to spread their knowledge. The big question is should extrajudicial immi commits be granted pardon? After the resources and argument, it is believed that oblivion should be given to nefarious aliens. What is remission?Amnesty is a pardon for someone who was convicted in a crime. Amnesty is tangled with the term Illegal Aliens. Illegal aliens according to the truth be battalion who ar undocumented and not origin wholey from the inelegant they be currently residing in. There are different points of view on this issue. Nathan Thornburgh, clock Magazine Reporter states, Whether you fine illegal aliens or stick them in English classes or make them say a hundred salute Marys, at the end of the day, illegals would be allowed to stay and become citizens Thats amnesty. And thats a just thing for America.Amnesty wont depress wages globalization has already done that. Amnesty forget not undermine the rule of law. It sounds counterintuitive, but with immigration, forgiving a crime may be the best track to restore law and order. Amnesty wont necessarily add to the social- services burden. Amnesty would offer millions a fighting encounter at self- sufficiency and social mobility. E realone deserves a contingency to show what they are capable of. Granting amnesty go out overly shrivel up the abuse these immigrants face. Many dont complain about bear on exploitation and substandard throwing conditions in the fear of being deported.Arnold Schwarzenegger, 38th. governor of California has his own views on this Amnesty situation. I am composing to urge Congress to act this year to pass comprehensive immigration reform. We must find a permanent solution to our broken i mmigration system, and I believe that this is our chance to restore Americas shape as both a country of immigrants and a soil of laws Arnold Schwarzenegger also believes that instead of fighting this crisis of amnesty, it should be resolved in a way where everyone agrees to amnesty. A huge part of the economy depends on the illegal immigrants much(prenominal) as agriculture.Natives have a mindset that they are too good enough to be working at such(prenominal) lowly ranked jobs so such labor depends on these immigrants. Without the support of the developmentd population of the illegal immigrants, the economy would be in a condition thats worsened than it already is. Granting amnesty entrust also constrain crime because these immigrants will not fear about reporting crimes to authorities, therefore sponsoring to reduce the crime sum up to an boundary. With legalization o f these aliens it will strengthen and revitalize the nation and it will growth the nations security.Granting amnesty will help the nation focus on more important resources such as militia. These resources that are focused on capturing illegal immigrants who enter the country for work could be redirected towards homeland security or funds for war. Not all agree that the illegal aliens should be able to get a chance to prove themselves. According to Heritage Foundation Do not grant amnesty to illegal aliens. Regardless of the penalties imposed, any program that grants individuals who are unlawfully present the legal permission to cover here rewards illegal fashion and is unfair to those who obey the lawHeritage Foundation believes that it is unfair to grant illegal immigrants the comparable rights that legal citizens have. They believe this because the illegal immigrants did not celebrate the laws when they entered the country and the legal immigrants did. There are many cons to the legalization of illegal immigrants. Illegal immigrants shouldnt be granted amnesty because it can increase further illegal immigration at the nations border. This can also back up trafficking and smuggling of illegal aliens who will pay high prices to enter a country whos granting amnesty.This also means that the crime will increase and by not granting amnesty it can be avoided. It is also very costly for to tax payers to grant illegal aliens amnesty especially regarding education, healthcare, welfare and social services. Education isnt at its peak because cuts are of all time made and increasing kids in the public education system will obviously make it more costly than it has to be. Health care has also been a big issue tax payers definitely dont want to pay for costs they can avoid. The job market will take a toll with the increasing population of documented aliens.The unemployment rate will increase which means that millions of more people will be looking for work without positive results. By providing amnesty, it shows that the people who are pursuit the rules have the same status as the illegal aliens who should be penalized for their handle doings. The Heritage Foundation has come to the conclusion that Those who enter the United States illicitly should not be rewarded with permanent legal status or other such advantages, and they should be penalized in any road to citizenship.Those who enter and remain in the country illegally are violating the law, and condoning or encouraging such violations increases the likelihood of further illegal conduct. Which means, the person who comes to the country legally should be let go however the one who comes illegally must be harshly reprimanded and shouldnt be allowed to have the same luxuries as a person who follows the rules. . Believe it or not, but amnesty is bound to benefit America. Amnesty works politically and socially. It helps with the economy and it provides a safe jaunt for future generation s whether theyre illegal or not.There are many people mostly students who are intelligent who want to seek a wear out future. Amnesty will help provide a future for these new-fangled people. They will be able to go to college, have a professional person care. Even community organizer, Julio Flores says Theres a great human potential in this town that doesnt see the light of day because of the legal status. All in all, even though there are any pros and cons towards the decision if amnesty should be granted or not, we are still stuck on the same question should illegal aliens be granted amnesty? There are many different points of view on this situation. Amnesty, to a great extent is a resolute by the certain circumstances in which the country find themselves in. Citations Page 1. MLA(7th ed. ) ProCon. org. Is amnesty a good solution to illegal immigration? Immigration. ProCon. org. ProCon. org, 22 May 2009. Web. 27 Oct. 2012. 2. Thornburgh/Beardstown, Nathan, and Ill. Immigration The Case for Amnesty. eonBeardstown n. d. 1+. Web. 3. Immigration Amnesty. US. N. p. , n. d. Web. 27 Oct. 2012. .

Activity Based Costing Essay

bodily process based be (first principle) is a relative pertly way to allot be to specific ope rolles and dos. This strategy assures that the equal be accurately distributed to the crossings or run that generated them. first principle illustrates be much(prenominal) accurately, full-gr knowledge solicitude insight to the cost associated with certain business activities. first principle extends the decision-making skills of escapement by expanding on traditional costing (job align costing/ passage order costing) techniques. However, since ABCs introduction in the 1980s, some(prenominal) corporations be non victimization ABC, despite gained managerial decision making capabilities. still by the mid-1990s, ABCs use has not spread throughout the explanation industry and its use is not obvious (Selto & Jasinski, 1996). The following clause will discuss the pros and cons of the ABC method.ABC is an extension of traditional w ar costing techniques. These techniqu es be called job order costing and process order costing. A job order costing system arranges be for severally unit as it goes through a crosswayion process. A process cost system collects cost in work in forward motion account. The numbers of units worked atomic number 18 care downed for the accounting period.These systems al superstar do not accurately illustrate cost incurred. Instead, these two costing techniques generally compile costs into 3 main categories (cost centers). These three categories argon air materials, lead labor and smasher. Cost drivers argon then charge to represent the human relationship between the cost and the process it is allocated to.ABC provides a better mapping of the costs of manu particularuring w ares or distributing serve. ABC uses a multitude of action at law centers, which are the equivalent to the previously mentioned traditional cost centers. Each of these activity centers has its own cost driver and driver rate. ABC identifi es numerous different costs to wares by adjusting the cost driver and driver rates to specific activity centers. This process avoids across the board allocations of cost. For example, a product, which takes up .03% of space in the warehouse, would require .03% cost absorbed by product gross revenue revenue. If the depreciation unit requires 5% cost to replace equipment at a last mentioned date, 5% is the driver rate for that particular product. Unit, batchand product aim costs erect be hardened with ABC.The following graduations can summarize the ABC process. The first step is to identify the activities that ingest resources and allocate costs to those activities. For example, purchasing materials, record keeping, labor, materials, miles driven, machine hours and number of customers served are activities, which consume resources and reads costs to be assigned to them.The second step is to assure the cost drivers that are link to each activity. For example, if machine hou rs an activity use in the process, then the number of hours used in labor of one unit would be the particular cost driver rate. The last step is to allocate costs to products by multiplying the cost driver rate by the number of cost driver units consumed by the process.There are many inherent strengths in the ABC model. The ABC model allows costs to be allocated to many different activity centers. Few corporations can focus on undifferentiated product lines and be achievementful. Having multiple product lines means the connection has multiple cost drivers associated with each different product line. ABC is facilitative in selecting which products are successful and which ones should be eliminated. Accurate cost study is key in determining the actual costs of frequent product changes. This cost is important be understanding costs can be a nigh(a) indicator of the justification or termination of going product lines. crop lines find become more complex. Product lines of past we re much simpler. For example, the homunculus T interbreeding came in one style and one color, black. Today, Ford cars comport many different colors and styles. These different styles all have different cost drivers and activity centers. ABC illuminates hidden costs when naughty volume sales are not present and product distinction is. This is advantageous because un earnable lines can be replaced with lines that are profitable.Not many years ago, labor comprised 25 to 50 percent of a products cost. However, since the 1960s, labor is increasingly less involved in theproduction process. For example, the textile industry replaced 100-year old shuttle looms for European air-jet looms, doubling product with less labor. In steel, the Nucor corporation used continuous casting machines to gestate labor costs of $60/ton verses traditional steels $130/ton. Labor cost today is infrequently the driving wring behind costs it was during the development period of cost accounting (1930s). In stead, validating costs have replaced labor as the dominant portion of costs for some products (Kelly, 1991). To use labor as the major basis for allocating as job costing or process costing accounting does, whitethorn lead to inaccurate decisions by perplexity.The accounting profession has largely miss ABC. Among reasons cited for low adoption were employee resistance and the organizational changes essential with the use of ABC (Ness & Cucuzza, 1995). Some trace the source of hindered adoption of ABC to technical as well as cultural issues. Others feel that ABC would be more widespread in industry if it were groceryed better by the accounts themselves (Brausch, 1992).There are several reasons for ABC low adoption rate. Complexity is an obstacle to carry throughing ABC. ABC requires detailed records of the costs associated with producing products and improvements as compared to traditional methods. This detailed record keeping requires more crusade from the accountants and i s more time consuming. The complexity of ABC can contribute to more errors. ABC can require more time to check and recheck to uncover errors. ABC generally requires more effort on the part of the accountant verses traditional methods and reduces the adoption rate of ABC.another(prenominal) reason for not using ABC is the increased economies of scale. Many corporations are standardizing their products to reduce the costs to manufacture them. For example, Coca-Cola distributes its products in many different countries. The product varies very little in respect to packaging and manufacturing. Traditional methods of accounting can assign costs more easily, quickly and accurately for those products that have little or no product variation.ABC is a semiprecious irradiation in calculating the costs of producing varying productlines. These differing product lines require more extensive accounting practices than traditional costing methods provide. The training obtained from ABC can encou rage promote product lines that managers feel are profitable between those which should be eliminated. Labor is less frequently the major ingredient in the production process. ABC addresses this concern by examining and illustrating the belt costs associated with particular activity centers. ABC describes these over head costs more accurately and is beneficial when increasingly more complex manufacturing processes are used. Adoption issues should be addressed to implement ABC method when costing decisions matter to managers.BibliographyReferencesBrausch, J.M. Selling ABC New Cost trunks Can distribute if They Are Not Marketed. Management Accounting, February 1992, pp. 42-46.Geishecker, M.L. New Technologies Support ABC. Management Accounting, blemish 1996, pp. 42-48.Kelly, K. A Bean-Counters Best Friend. moving in Week, October 25, 1991, pp. 42-43.Ness, J.A. and T.G. Cucuzza. Tapping the Full Potential of ABC. Harvard Business Review, July/August 1995, pp. 130-131.Selto, F.H. an d D.W. Jasinski. ABC and High Technology A Story with a Moral. Management Accounting, March 1996, pp. 37-40. 17 operation based costing strainExecutive SummaryThis report provides an analysis of activeness ground cost systems and courtly cost systems to check up on whether the application of Activity found cost concepts would be useful at DBS Consulting go.A profitability analysis of the two consulting services offered by DBS Consulting serve (e-Commerce Consulting and cultivation Systems Consulting) was performed using Activity ground cost and Conventional be. victimisation the pompous costing approach, the overheads of $342,000 were allocated at $129,960 (e-Commerce Consulting) and $212,040 ( data Systems Consulting). utilise the Activity base cost approach, the overheads of $342,000 were allocated at $107,160 (e-Commerce Consulting) and $234,840 (Information Systems Consulting).Before implementing an Activity establish be system, management needs to assess the pro blems that the pixilated is facing so that the Activity found be system can be knowing to address those problems. DBS Consulting Services is in a tight local comprehend market and is having difficulty finding quality staff.It was found that E-Commerce Consulting Services provided a higher income per billings percentage than that of Information Systems Consulting Services (19% vs. 3%) under the Activity ground Costing approach. E-Commerce Consulting Services provided the higher return per sales dollar. These results would bring up that the professionals at DBS Consulting Services need to spend more time in e-Commerce.The success of failure of Activity base Costing approach is determined by the reactions of the people who develop and use the system.An Activity base Costing system can be costly and time consuming toimplement and maintain, it requires extensive training, expertise and information. However, the benefits of Activity base Costing systems, being meliorate cost ac curacy and assisting management with decision making, outweigh these costs.IntroductionIt is state that Activity Based Costing can result in amend costing accuracy when compared with Conventional Costing procedures.Arguments to support this claim are that companies who adopt Activity Based Costing are not modified to a wiz cost driver when having to allocate costs to their products and activities. Activity Based Costing allows companies to use non-unit cost drivers as well as unit cost drivers to allocate costs. Also, because use differs significantly amongst activities, no single cost driver can accurately assign costs for all activities whereas Activity Based Costing takes advantage of multiple cost drivers, not just a single cost driver.Arguments against this claim are that service industries often have higher levels of facility costs which mean less costs will be included in the Activity Based Costing system. Service industries also have a lot of non-repetitive activities wh ich apply it difficult to identify an individual activity to assign a cost driver to.Both the conventional costing system and the Activity Based Costing system calculate the cost of a product or service in relation to the revenue it generates. However, the conventional costing system assigns manufacturing overheads based on a volume-based cost driver, and Activity Based Costing systems assign the manufacturing and non-manufacturing overheads based on the activities required to dumbfound the item.Part 3Case analytic thinking Report DBS Consulting Services (cont.)The Conventional Costing SystemConventional costing approaches assume that manufacturing overhead costs are related to the volume of production which is usually measured by input measures such as direct labour hours or direct machine hours.The features of a conventional costing system areDirect material and direct labour costs are traced to products Manufacturing overheads are assigned to products based on a pre-determin ed overhead rate The manufacturing overhead rate is calculated using a volume-based cost driver Non-manufacturing costs are not assigned to productsThe advantages of using a conventional costing system areThey are aligned with generally accepted accounting principles (GAAP) They are simpler than Activity Based Costing systems and easier to implementThe disadvantages of a conventional costing system areThey are not as accurate as Activity Based Costing systemsThey can result in under-costing and over-costing of products They can lead to paltry management decisions as non-manufacturing costs are excludedThe Activity Based Costing SystemActivity Based Costing systems allocate manufacturing and non-manufacturing costs to a product based on the activities required to produce the item. Activity Based Costing systems calculate the cost of individual activities and then assign those costs to cost objects, such as outputs, based on the activities required to produce them.Activity Based Cost ing systems can be used to sum up the cost a product and also as a tool for management to monitor and control what is happening in the business by analysing the activity costs, the root causes of activities, the value of to the customer and measures of performance.The advantages of Activity Based Costing systems areThey provide a more accurate cost of productsManufacturing and non-manufacturing costs are included in the calculation They provide a greater understanding of overhead costsThe disadvantages of Activity Based Costing systems areInformation can be misinterpreted by some usersThey can be costly to implement and maintainThey involve major changes in selective information collection and analysis which can be challenging and also cause resistance amongst employeesCurrent System at DBS Consulting ServicesCurrently at DBS Consulting Services our administration costs (overheads) are allocated to both consulting services (e-Commerce and Information Systems) based on billable hour s. The following analysis presents the profitability of the firms e-Commerce and Information Systems consulting services using Conventional Costing procedures and Activity Based Costing.Part 3Case depth psychology Report DBS Consulting Services (cont.)Conventional Costing ProceduresPart 3Case Analysis Report DBS Consulting Services (cont.)Activity Based Costing ProceduresAnalysisActivity-based costing procedures result in a significant increase in the overhead costs allocated to Information Systems Consulting and a significant decrease in the overhead costs allocated to e-Commerce Consulting.The conventional costing procedures allocate overheads based on billable hours which results in 38% of overhead costs being allocated to e-Commerce Consulting (=1900 billable hours for e-Commerce / 5000 follow billable hours), and 62% to Information Systems Consulting (=3100 billable hours for Information Systems / 5000 total billable hours).However Activity Based Costing shows that the overh ead percentage allocations vary for each activity as summarised below.Part 3Case Analysis Report DBS Consulting Services (cont.)The e-Commerce Consulting services are allocated less overhead costs using Activity Based Costing when compared to the conventional costing approach. Using the conventional costing approach, $342,000 is allocated at $129,960 (e-Commerce Consulting) and $212,040 (Information Systems Consulting). Using the Activity Based Costing approach, $342,000 is allocated at $107,160 (e-Commerce Consulting) and $234,840 (Information Systems Consulting).E-Commerce Consulting Services provides a higher income per billings percentage than that of Information Systems Consulting Services (19% vs. 3%) under the Activity Based Costing approach. This shows that although both services are charged out at the same rate, and the labour rate for both services are the same, e-Commerce Consulting Services provides the higher return per sales dollar.By adopting the Activity Based Costi ng approach we can determine a more accurate method of allocating overhead costs to our services which in turn will provide more accurate profit analysis of each service. This will help to increase customer and shareowner value.SummaryGiven the very tight local labour market and the fact that it is difficult to find quality staff it would not be desirable for an aggressive expansion of either consulting service regardless of the fact that both generate a profit. If we opt to expand either service this would mean having to hire more qualified staff, which as mentioned above, is difficult in todays competitive market.Before implementing an Activity Based Costing system, the following factors need to be consideredManagement needs to show assurance that the benefits of the system will outweigh the costs Management and staff need to understand what Activity Based Costing is and how it can help the firm The requirement of resources to implement Activity Based Costing need to be consider ed Concerns about the resistance to change factors need to be addressedThe success of failure of Activity Based Costing approach is determined by the reactions of the people who develop and use the system. Resistance to change can jampack implementation, therefore in order to succeed, there must be a plan in place that is carefully thought out to take into account the factors above as well as determining the terminus of change required and the different personalities involved.Employees should be encouraged to play a major role in developing and using the Activity Based Costing system to give them a sense of ownership and help them to view the system as a tool to help them manage their work.In conclusion, an Activity Based Costing system can be costly and time consuming to implement and maintain, it requires extensive training, expertise and information. However, the benefits of Activity Based Costing on improved cost accuracy and assisting management with decision making outweigh these costs.Part 3Case Analysis Report DBS Consulting Services (cont.)ReferencesLangfield-Smith, K., Thorne, H., & Hilton, R. (2012). Management accounting Information for creating and managing value (6th edition). north Ryde, NSW, Australia McGraw-Hill.Heisinger, K., & Hoyle, J. (2013.). Managerial Accounting,v.1.0. Retrieved April 10, 2014 from http/catalog.flatworldknowledge.comJohnson, R. (n.d.). Traditional Costing Vs. Activity-Based Costing. Retrieved April 1, 2014 from http/smallbuiness.chron.comWilkinson, J. (July 23, 2013). Activity-based Costing (ABC) vs Traditional Costing. Retrieved April 1, 2014 from http/strategiccfo.comMarx, C. (n.d.). Activity Based Costing (ABC) And Traditional Costing Systems. Retrieved April 4, 2014 from http/financialsupport.weebly.comKeshav. (n.d). Advantages And Disadvantages of Activity-Based Costing (ABC). Retrieved April 1, 2014 from http/accountlearning.blogspot.co.nzDelaware Technical Community College. (n.d.). Retrieved April 1, 2014 fr om https//www.dtcc.edu