Tuesday, December 24, 2019

Essay about The Killer Angels by Michael Shaara - 957 Words

The killer angels is a world acclaimed novel that was written by an author known as Michael Shaara. In the year 1975, it was granted the Pulitzer Prize for creative writing. It gives us in details the occurrences of the four days in the Battle of Gettysburg. This was during the American Civil War that occurred in the year 1863. At this time, troops that comprised of both the Union and Confederacy were at war in town called Gettysburg in Pennsylvania. This is a piece of story that is driven by disposition and narrated from the point of view of various heroes (Hartwig, 1996). The novel starts with a preamble that actually pace sets the panorama for the proceeding actions and is split into two sections. The first section defines two†¦show more content†¦The book therefore interchanges through the north and south in all the chapters. Different forces are portrayed in the novel and all their movements described. The experiences that they also undergo are an accurate depiction of the situation at the time the Gettysburg war occurred. The book manages to get into the minds of the heroes in the novel. We are shown a byplay of General Longstreet and Lee on the southern part, the way the former’s view of the latter takes a change during the period of the war and by large the authority that General Lee commands over his men in the army. In the north, we are shown how the war was waged through General Chamberlain. He is headed with his very tired army that is not ready for a full attack by the southern insurgents. The novel really causes you to feel like you understand these people in the moments that lead to the grand battle, striding into a long gone time where the asset of respect still means a lot, even when the world is taking a different course as they stage war. The plot of the book seems so relevant and true in relation to the historical context it is set in. This is very evident in the depictions of the different forces, their advances and movements, the situations that they are going through and even the climate and weather is considered very accurate in relation to the post Gettysburg war. There are a number of historical figures that exist in the novel. These are individuals like RobertShow MoreRelatedThe Killer Angels By Michael Shaara1634 Words   |  7 PagesPulitzer Prize-winning author Michael Shaara, the author of The Killer Angels, was born on June 23, 1928 in Jersey City, New Jersey. He was an author of science fiction, sports fiction, and historical fiction. Although writing was his passion, Shaara was very athletically successful in high school, winning more awards than any other student in the history of the school for sports such as basketball, track and baseball. He acquired a skill in boxing, and of the 18 matches Shaara fought as a young man, heRead MoreThe Killer Angels By Michael Shaara1290 Words   |  6 Pages The Killer Angels Essay â€Å"There is no honorable way to kill, no gentle way to destroy. There is nothing good in war. Except its ending.† Stated by Abraham Lincoln, this quote embodies the essence of war, its tragic character and unfortunate occasional necessity. Accordingly, the outcome of war and its battles is often determined by the attitudes of the leaders of the opposing sides, including their causes for the willingness to fight and to be fought. Such was the case with the Battle of GettysburgRead MoreThe Killer Angels By Michael Shaara1521 Words   |  7 PagesThe book The Killer Angels was published in 1975 by the Ballatine Booksand was written by Michael Shaara. The Killer Angels is a historic novel about the time of the American Civil War, more specifically The Battle of Gettysburg. Shaara wrote this historical masterpiece with the sole purpose of letting the reader know exactly how the war was for the men actually putting their lives on the line to get this great country of America to the stature it is today. In order to accomplish his goal of creatingRead MoreThe Killer Angel By Michael Shaara1248 Words   |  5 Pages The Killer Angel is a book elaborating on the history of the American civil war authored by Michael Shaara. The book has gained popularity among American citizens as it covers one of the deadliest battles in American history that took place at Gettysburg, Pennsylvania, hence the title of the battle of Gettysburg (Shaara 5). The crash involved two major groups, the Confederacy, and the Union. The Confederacy constituted of seven secessionist states from the South who advocated forRead MoreThe Killer Angels By Michael Shaara1947 Words   |  8 Pagesthe dueling North and South together to the small town of Gettysburg and on the threshold of splitting the Union. Gettysburg was as close as the United States got to Armageddon and The Killer Angels gives this full day-to-day account of the battle that shaped America’s future. Michael Shaara author of â€Å"The Killer Angels,† tells the story of the Battle of Gettysburg through the eyes of generals Robert E. Lee, Joshua Chamberlain, James Longstreet, and John Buford, and the other men involved in the actionRead MoreKiller Angels By Michael Shaara850 Words   |  4 Pages In the Pulitzer Prize winning civil war novel Killer Angels, Michael Shaara covers five days of the historic battle between the Northern and Southern United States at Gettysburg. Both the North and the South fought for freedom, although they did not have equivalent definitions of freedom. The North and the South were unwavering in their beliefs and their hope for a better United States, but what the two butted heads the most on was slavery. The South was a primarily agrarian region which reliedRead MoreThe Killer Angels By Michael Shaara1117 Words   |  5 Pages Michael Shaara’s 1974 historical novel, The Killer Angels, covers the story of the four days of the Battle of Gettysburg that also features maps for visualization. The format of the story is well organized. It begins with a Foreword, which describes in great detail the armies and soldiers involved in the battle. It follows up with four sections and within each section there are chapters that are written in chronological order, covering the events between Monday, June 29, 1863 and Friday, July 3Read MoreThe Killer Angels By Michael Shaara Essay1255 Words   |  6 Pages In the novel The Killer Angels by Michael Shaara, the story is told from the perspective of the men that fought in the war of Gettysburg in Pennsylvania on July 1863. We are able to see both sides of the combatants, their struggles they faced, friendships acquired, losses, personal stories and their views. In history we only learn the superficial information of how it occurred in the battle and the outcome of it, but we do not know how it happened and how much effort it took to fight in thatRead MoreThe Killer Angels By Michael Shaara1123 Words   |  5 PagesThe Killer Angels Novel written by Michael Shaara describes the Gettysburg battle from the perspective of Robert E. Lee, James Longstreet, various soldiers from both sides, and other men who fought in the battle. This author makes the reader go back in time and actually makes the reader depict the circumstances, and situations that soldiers and generals faced. This Novel makes the reader know that both sides were eager to win, and bring this bloodshed to an end. This amazing Novel shows how neighborRead MoreThe Killer Angels By Michael Shaara852 Words   |  4 PagesThe Killer Angels by Michael Shaara was not just a fiction novel, it was a story of a man who actually saw the battlefield of Gettysburg and learned about the battle and its importance. When he returned from the battle sight he decided to write a novel based on his experience there. Instead of creating fictional characters he used the names and experiences he had directly with the main characters of the novel. Not only did Shaara study and review letters, documents and journal enteries of the men

Sunday, December 15, 2019

The Secret Circle The Initiation Chapter Eight Free Essays

â€Å"You sent the note,† Cassie said flatly. Faye smiled her slow, terrible smile. â€Å"Somehow I didn’t think you’d come if I used my own name,† she said. We will write a custom essay sample on The Secret Circle: The Initiation Chapter Eight or any similar topic only for you Order Now And I fell for it, Cassie thought. She must have coached that girl Tina on what to say – and I swallowed it. â€Å"How do you like the little presents you’ve been finding?† Tears came to Cassie’s eyes. She couldn’t answer. She felt so drained, so helpless – if only she could think. â€Å"Haven’t you been sleeping well?† Faye continued, her throaty voice innocent. â€Å"You look awful. Or maybe your dreams have been keeping you awake.† Cassie turned to cast a quick look behind her. There was an exit there, but Suzan was in front of it. â€Å"Oh, you can’t go yet,† Faye said. â€Å"I wouldn’t dream of letting you.† Cassie stared at her. â€Å"Faye, just leave me alone†¦Ã¢â‚¬  â€Å"Dream on,† said Deborah, and she laughed nastily. Cassie could make no sense out of this. But then she saw that Faye was holding a sheet of paper. It was smoothed flat, but it had once been tightly crumpled. Her poem. Anger blazed through her exhaustion. Blazed so bright that for an instant she was full of energy, lifted by it. She lunged at Faye crying, â€Å"That’s mine!† It took Faye by surprise. She reeled back, dodging, holding the poem high out of Cassie’s reach. Then something caught Cassie’s arms from behind, pinning them. â€Å"Thank you, Deborah,† Faye said, slightly breathless. She looked at Cassie. â€Å"I suppose even a little white mouse will turn. We’ll have to remember that. But just now,† she continued, â€Å"we’re going to have an impromptu poetry reading. I’m sorry the atmosphere isn’t more – appropriate – but what can you do? This used to be the science building, but nobody comes here much anymore. Not since Doug and Chris Henderson made a little mistake in a chemistry experiment. You’ve probably seen the Henderson brothers – they’re hard to miss. Nice guys, but a little irresponsible. They accidentally made a bomb.† Now that Cassie’s eyes had adjusted again, she could see that the room was burned out. The walls were black with soot. â€Å"Of course, some people think it’s unsafe here,† Faye continued, â€Å"so they keep it locked. But we’ve never let a little thing like that stop us. It is private, though. We can make all the noise we want and nobody will hear us.† Deborah’s grip on Cassie’s arms was painful. But Cassie started to struggle again as Faye cleared her throat and held up the paper. â€Å"Let me see†¦ ‘My Dreams,’ by Cassie Blake. Imaginative title, by the way.† â€Å"You don’t have any right – † Cassie began, but Faye ignored her. She began reading in a theatrical, melodramatic voice: â€Å"Each night I lie and dream about the one – â€Å" â€Å"It’s private!† Cassie cried. â€Å"Who kissed me and awakened my desire – â€Å" â€Å"Let me go!† â€Å"I spent a single hour with him alone – â€Å" â€Å"It isn’t fair – â€Å" â€Å"And since that hour, my days are laced with fire.† Faye looked up. â€Å"That’s it. What do you think, Deborah?† â€Å"It stinks,† Deborah said, then gave a little wrench to Cassie’s arms as Cassie tried to tear away. â€Å"It’s stupid.† â€Å"Oh, I don’t know. I liked some of the imagery. About fire, for instance. Do you like fire, Cassie?† Cassie went still. That lazy, husky voice had a new note in it, a note she recognized instinctively. Danger. â€Å"Do you think about fire, Cassie? Do you dream about it?† Dry-mouthed, Cassie stared at Faye. Those honey-colored eyes were warm, glowing. Excited. â€Å"Would you like to see a fire trick?† Cassie shook her head. There were things worse than humiliation, she was realizing. For the first time this week she was afraid, not for her pride, but for her life. Faye snapped the piece of paper in her hand, forming it into a loose cone. Flame burst out of one corner at the top. â€Å"Why don’t you tell us who the poem is about, Cassie? This boy who awakened you – who is he?† Cassie leaned away, trying to escape the blazing paper in front of her face. â€Å"Careful,† Deborah said mockingly from behind her. â€Å"Don’t get too close to her hair.† â€Å"What, you mean this close?† said Faye. â€Å"Or this close?† Cassie had to twist her neck to evade the flame. Little glowing bits of paper were flying off in every direction. The brightness left an afterimage, and she could feel heat on her skin. â€Å"Oops, that was close. I think her eyelashes are too long anyway, Deborah, don’t you?† Cassie was fighting now, but Deborah was astonishingly strong. And the more Cassie struggled, the more the grip hurt. â€Å"Let go of me – † she gasped out. â€Å"But I thought you liked fire, Cassie. Look into the fire. What do you see?† Cassie didn’t want to obey, but she couldn’t help it. Surely the paper should have burned up by now. But it was still blazing. Yellow, she thought. Fire is yellow and orange. Not red like they say. All her senses were fixed on the flame. Its heat brought a dry tingle to her cheeks. She could hear the crumple of paper as it was consumed; she could smell the burning. And she could see nothing else. Gray ash and yellow flame. Blue at the bottom like a gas burner. The fire changed shape every second, its radiance streaming endlessly upward. Pouring out its energy†¦ Energy. Fire is power, she thought. She could almost feel the charge of the golden flame. It wasn’t the. vast quietness of sky and sea, or the waiting solidity of rock. It was active. Power there for the taking†¦ â€Å"Yes,† Faye whispered. The sound shocked Cassie out of her trance. Don’t be crazy, she told herself. Her fantasy about the flame collapsed. This was what happened when you didn’t get any sleep. When the stress became unbearable and you got to the end of your resources. She was going insane. Tears flooded her eyes, fell down her cheeks. â€Å"Oh, she’s just a baby after all,† Faye said, and there was savage disgust in her voice. Disgust and something like disappointment. â€Å"Come on, baby, can’t you cry any harder than that? If you cry hard enough, maybe you can put it out.† Still sobbing, Cassie tossed her head back and forth as the blazing paper stabbed closer. So close that tears fell on it and sizzled. Cassie was no longer thinking; she was simply terrified. Like a trapped animal, a desperate, pathetic trapped animal. Dead meat dead meat dead meat dead meat†¦ â€Å"What are you doing? Let go of her – now!† The voice came out of nowhere, and for an instant Cassie didn’t even attempt to locate it. Her whole being was focused on the fire. It flared up suddenly, dissolving almost instantaneously into soft gray ash. Faye was left holding only a stump of charred paper cone. â€Å"I said let her go!† Something bright came at Deborah. But not bright like fire. Bright like sunlight. Or moonlight, when the moon is full and so dazzling you can read by it. It was her. The girl, the girl from the yellow house, the girl with the shining hair. Utterly dumbfounded, Cassie stared as if seeing her for the first time. She was almost as tall as Faye, but unlike Faye in every other respect. Where Faye was voluptuous, she was slender; where Faye was dressed in red, she was dressed in white. Instead of a wild black mane like Faye’s, her hair was long and straight and shimmering – the color of the light streaming in the window. And of course she was beautiful, even more beautiful this close than she had been at a distance. But it was a beauty so different from Faye’s it was hard to think of it as the same thing. Faye’s beauty was stunning but scary. Her strange golden eyes were fascinating, but they also made you want to run away. This girl looked like something from a stained-glass window. For the first time Cassie saw her eyes, and they were green and clear, brilliant, as if light were behind them. Her cheeks were faintly flushed with rose, but it was natural color, not makeup. Her breast was heaving with indignation, and her voice, though clear and musical, was filled with anger. â€Å"When Tina told me she’d delivered that note for you, I knew there was something going on,† she said. â€Å"But this is unbelievable. For the last time, Deborah, let her go!† Slowly, reluctantly, the grip on Cassie’s arms loosened. â€Å"Look at this†¦ you could have hurt her,† the fair-haired girl raged on. She had a Kleenex out and was wiping ash – and tears – off Cassie’s cheeks. â€Å"Are you all right?† she asked, her tone gentling. Cassie could only look at her. The shining girl had come to rescue her. It was like something out of a dream. â€Å"She’s frightened to death,† the girl said, turning on Faye. â€Å"How could you, Faye? How could you be so cruel?† â€Å"It just comes naturally,† Faye murmured. Her eyes were hooded, sullen. As sullen as Deborah’s face. â€Å"And you, Suzan – I’m surprised at you. Don’t you see how wrong it is?† Suzan mumbled something, looking away. â€Å"And why would you want to hurt her? Who is she?† She had a protective arm around Cassie now as she looked from one of the senior girls to another. None of them answered. â€Å"I’m Cassie,† Cassie said. Her voice wobbled at the end, and she tried to steady it. All she could feel was the girl’s arm around her shoulder. â€Å"Cassie Blake,† she managed to finish. â€Å"I just moved here a couple of weeks ago. Mrs. Howard is my grandmother.† The girl looked startled. â€Å"Mrs. Howard? At Number Twelve? And you’re living with her?† Fear darted through Cassie. She remembered Jeffrey’s reaction to hearing where she lived. She would die if this girl responded the same way. Wretchedly, she nodded. The fair-haired girl whirled back on Faye. â€Å"Then she’s one of us! A neighbor,† she added sharply as Faye’s eyebrows shot up. â€Å"Oh, hardly,† Faye said. â€Å"She’s only half – † Suzan began. â€Å"Shut up!† said Deborah. â€Å"She’s a neighbor,† the fair-haired girl repeated stubbornly. She looked at Cassie. â€Å"I’m sorry; I didn’t know you’d moved in. If I had – she threw an angry glance at Faye – â€Å"I’d have stopped by. I live down at the bottom of Crowhaven Road , Number One.† She gave Cassie another protective squeeze. â€Å"Come on. If you want, I’ll take you home now.† Cassie nodded. She would have happily followed if the girl had told her to jump out a window. â€Å"I forgot to introduce myself,† the girl said, stopping on the way to the stairs. â€Å"My name’s Diana.† â€Å"I know.† Diana had a blue Acura Integra. She stopped in front of it and asked Cassie if she wanted to get anything from her locker. With a shudder, Cassie shook her head. â€Å"Why not?† Cassie hesitated. Then told her. Everything. Diana listened, arms folded, toe tapping with increasing speed as the story went on. Her green eyes were beginning to shine with an almost incandescent fury. â€Å"Don’t worry about it,† was all she said at the end. â€Å"I’ll call and have the custodian clean out the locker. For now, we need to get you out of here.† She drove, telling Cassie to leave the Rabbit. â€Å"We’ll take care of it later.† And Cassie believed her. If Diana said it would be taken care of, it would be taken care of. In the car, all Cassie could do was stare at a strand of long, shining hair falling over the emergency brake. It was like sunlight-colored silk. Or sunlight-and-moonlight colored, rather. For an instant, in the back of Cassie’s mind, a thought popped up about someone else who had hair that was more than one color, but when she grasped after it, it was gone. She didn’t quite dare to touch the strand of hair, although she wanted to see if it felt like silk too. Instead she tried to listen to what Diana was saying. â€Å"†¦ and I don’t know what gets into Faye sometimes. She just doesn’t think. She doesn’t realize what she’s doing.† Cassie’s eyes slid cautiously up to Diana’s face. In her opinion, Faye knew exactly what she was doing. But she didn’t say anything – they were pulling up to the pretty Victorian house. â€Å"Come on,† Diana said, jumping out. â€Å"Let’s get you cleaned up before you go home.† Cleaned up? Cassie found out what she meant when Diana led her into an old-fashioned bathroom on the second floor. Soot stained her gray sweater, her hands, her jeans. Her hair was a mess. Her face was smudged with black and striped with tears. She looked like a war orphan. â€Å"I’ll lend you some clothes while we get yours clean. And you can get clean in this.† Diana was bustling around, running hot water into a claw-footed bathtub, adding something that smelled sweet and bubbled. She put out towels, soap, shampoo, all with a speed that bewildered Cassie. â€Å"Throw your clothes outside when you get undressed. And you can put this on afterward,† she said, hanging a fluffy white bathrobe on a hook on the door. â€Å"Okay, you’re set.† She disappeared, and Cassie was left staring at the shut door. She looked at the slightly steamy mirror, then at the bathtub. She felt cold and achy inside. Her muscles were trembling from tension. The hot, sweet-scented water looked perfect, and when she climbed in and it rose around her, she let out an involuntary sigh of bliss. Oh, it was lovely. Just right. She lay and basked for a while, letting the heat soak into her bones and the light, flowery smell fill her lungs. It seemed to clear the last tired cobwebs from her head and refresh her. She took a washcloth and scrubbed the grime off her face and body. The shampoo smelled sweet too. When she finally got out of the tub and wrapped herself in the big white terrycloth robe, she was clean, and warm, and more relaxed than she could remember being in weeks. She still could scarcely believe this was happening, but she felt filled with light. The bathroom was old-fashioned, but not in an ugly way, she decided. Pretty towels and jars of colored bath salts and what looked like potpourri made it nice. She slipped on the soft white slippers Diana had left and padded into the hall. The door opposite was ajar. Hesitantly she knocked, pushed it open. Then she stopped on the threshold. Diana was sitting on a window seat, head bent over Cassie’s gray sweater on her lap. Above her, in the window, prisms were hanging. The sun was striking them so that little triangles of rainbow fell in the room: bands of violet and green and orangy-red. They were sliding across the walls, dancing on the floor, on Diana’s arms and hair. It was as if she were sitting in the middle of a kaleidoscope. No wonder the window had sparkled, Cassie thought. Diana looked up and smiled. â€Å"Come in. I was just getting the soot out of your sweater.† â€Å"Oh. It’s cashmere – â€Å" â€Å"I know. It’ll be all right.† Diana took some book that had been open on the window seat and put it into a large cabinet that stood against one wall. Cassie noticed she locked the cabinet afterward. Then she went out with the sweater. Cassie looked at the window seat curiously. She didn’t see any spot remover. Only a packet of potpourri and what looked like part of somebody’s rock collection. The room itself was lovely. It managed to combine pretty, antique-looking furniture with modern things, as if the past and the present existed side by side in harmony here. The hangings on the bed were pale blue with a delicate trailing-vine design, light and airy. On the walls, instead of movie posters or pinups, there were some kind of art prints. The whole place looked – classy. Elegant and artistic, but comfortable, too. â€Å"Do you like those? The prints?† Cassie turned to find that Diana had noiselessly entered the room again. She nodded, wishing she could think of something intelligent to say to this girl who seemed so far above her. â€Å"Who’s in them?† she asked, hoping that wasn’t something she ought to know already. â€Å"They’re Greek gods. Or Greek goddesses, actually. This one’s Aphrodite, the goddess of love. See the cherubs and doves around her?† Cassie gazed at the woman in the picture, who was reclining on a sort of couch, looking beautiful and indolent. Something about the pose – or maybe it was the exposed bosom – reminded her of Suzan. â€Å"And this is Artemis.† Diana moved to another print. â€Å"She was goddess of the hunt. She never married, and if any man saw her bathing, she had him ripped to pieces by her dogs.† The girl in this picture was slim and lithe, with toned-looking arms and legs. She was kneeling, aiming a bow. Her dark hair fell in tumbled waves down her back, and her face was intense, challenging. Deborah sometimes looked like that, Cassie thought. Then she glanced at the next print and started. â€Å"Who’s that?† â€Å"That’s Hera, queen of the gods. She could be – jealous.† Cassie bet she could. The young woman was tall and proud, with an imperious set to her chin. But it was her eyes that held Cassie. They seemed almost to blaze from the print, full of passion and will and danger. Like a crouching jungle cat†¦ Shuddering uncontrollably, Cassie turned away. â€Å"Are you all right?† Diana asked. Cassie nodded, gulping. Now that she was safe, it was all coming back. Not only the events of the last day, but of the entire last week. All the hurt, all the humiliation. The hanged doll in her locker, the scene in the cafeteria. The rubber snake. The game of keep away with her backpack†¦ â€Å"Cassie?† A hand touched her shoulder. It was too much. Cassie turned around and flung herself into Diana’s arms, bursting into tears. â€Å"It’s okay. It’ll all be okay, really. Don’t worry†¦Ã¢â‚¬  Diana held her and patted her back. All the tears Cassie hadn’t been able to release in front of her mother or grandmother were flooding out now. She clung to Diana and sobbed like a little child. And it was just like the images she’d had in the library. As if she were seven years old and her mother was comforting her. Somehow, Diana made Cassie feel that everything was going to be all right. Eventually, she slowed to hiccups and sniffles. Finally she lifted her head. â€Å"Tell you what,† Diana said, handing a Kleenex to Cassie. â€Å"Why don’t you stay here for dinner? My dad won’t be back until late tonight – he’s a lawyer. I can call a couple of friends and we can order a pizza. How does that sound?† â€Å"Oh – great,† Cassie said, biting her lip. â€Å"Really great.† â€Å"You can put on these clothes until yours dry – they’ll be a little big, but not too bad. Come downstairs when you’re ready.† Diana paused, her emerald-green eyes on Cassie’s face. â€Å"Is something wrong?† â€Å"No†¦ not really, but†¦Ã¢â‚¬  Cassie floundered, then shook her head angrily. â€Å"It’s only†¦ it’s just†¦ why are you being so nice to me?† she burst out. It all still seemed like a dream. Diana stared at her a minute, then she smiled with her eyes, although her lips remained grave. â€Å"I don’t know†¦ I guess I think you’re nice and you deserve it. I can work on trying to be rotten if you want.† Cassie shook her head again, but not angrily this time. She felt her own lips twitch. â€Å"And†¦Ã¢â‚¬  Diana was looking off into space now, her clear green eyes distant. â€Å"We’re all sisters, you know.† Cassie caught her breath. â€Å"Are we?† she whispered. â€Å"Yes,† Diana said firmly, still looking far away. â€Å"Yes, we are. In spite of everything.† Then her face changed, and she looked at Cassie. â€Å"You can call your mom from this line,† she said, indicating a phone. â€Å"I’ll go down and order the pizza.† And just like that, she was gone. How to cite The Secret Circle: The Initiation Chapter Eight, Essay examples

Saturday, December 7, 2019

Cost Accounting †Classification of Costs free essay sample

Cost accounting refers to a process of accumulating, recording, classifying and analyzing all costs incurred at various levels of production. The purpose of cost accounting is manifold. It provides a final selling price, suggests the best possible course of action where maximum savings are possible and a strategy for future. Cost accounting is also constructive in comparing the input and output results that ultimately aids the management to arrive at a financial statement. It includes tangible as well as the intangible expenses. Let us look at the various methods of cost classification. 1. By element- On the basis of element, cost is divided into three categories- a)Material- It is one of the most important aspects of production. It is also referred to as raw material or tangible items. Almost 50% of the cost comes under material. For example- cotton, wood, rubber, etc. b)Labour- Obtaining finished products from raw material solely depends on labour. We will write a custom essay sample on Cost Accounting – Classification of Costs or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Cost of labour is calculated in the form of wages and salaries. Expenses- Expenses other than material and labour come under the category of ‘expenses’. For example- rent, insurance, etc. 2. By nature/traceability- On the basis of traceability, cost is divided into two categories- a)Direct/traceable cost- It refers to those costs that are easily traceable or identifiable. For example- wages, salary, cost of timber, cotton, etc. b)Indirect/untraceable cost- It refers to those costs that are not easily traceable of identifiable. For example- lubricants, cotton wastes, insurance, etc. 3. By function- On the basis of function, cost may be divided into four categories- a)Production cost- Cost incurred in obtaining finished goods from raw material is referred to as the production cost. b)Administration cost- It includes the cost of strategizing policies, leading the organization, and carrying out the operations. c)Selling cost- The cost incurred on marketing for promotion of sales is called selling cost. d)Distribution cost- The cost incurred on distribution of finished products is called distribution cost. 4. By behavior- On the basis of behavior, cost can be divided into two categories- a)Fixed cost- Fixed cost is the cost that remains the same irrespective of the size of production. For example- rent, insurance, etc. b)Variable cost- Variable cost is the cost that changes with respect to change in the size of production. For example- material, wages, etc. 5. By control controllability- On the basis of controllability, cost can be divided into two categories- a)Controllable- Cost that can be controlled by the members of an undertaking b)Uncontrollable- Cost that cannot be controlled by the members of an undertaking 6. By normality- On the basis of normality, cost is divided into two categories- a)Normal cost- It is the cost incurred on regular day to day activities b)Abnormal cost- It is the cost incurred on abnormal events taking place during business operations 7. By time- On the basis of time, cost is divided into two categories- a)Historical cost- It is the cost incurred in the past b)Predetermined cost- It is the cost that is determined before the production process is completed

Saturday, November 30, 2019

Labor Economy Generating Factors

Factors that affect labor supply Several factors affect the labor supply as evident in the survey results. Reflectively, equilibrium and transitional wage differentials offer a valid explanation for the elicit labor differential persistence in the labor markets as part of the supply constraint. Reflectively, homogeneous jobs and perfect competition within the labor market are critical in the labor supply matrix.Advertising We will write a custom term paper sample on Labor Economy Generating Factors specifically for you for only $16.05 $11/page Learn More Ideally, workers will have limited option apart from changing jobs until optimal satisfaction is achieved through the creation of a theoretical balance characterized by identical wage payment across same industry. In this process, the labor supply is disrupted. However, in reality labor wage rate variances are persistent in both empirical and casual rates despite the theoretical balance. These variances are attributed to inconsistencies between casual and empirical wage rate reviews. Besides, nonwage factors, such as fringe benefits, job location, job status, wage advancement prospects, earnings regularity, and risk of death or injury in a job have substantial influence on supply decisions since they form part of wage differentials. Consequently, their intrinsic influence forms part of the overall wage differentials that are part of the generated labor supply effect. Market information placement is presented as another vital determinant of labor supply. Market information influences the behavior of the labor market, its efficiency, and optimal operation. Thus, imperfect and costly market labor information is a major contributor towards persistent labor differentials at the micro and macro levels of the labor market. Besides, when their effect is long term, then the outcome may assume the form of long-lasting differential wage imbalances that are transitioning from a period to anoth er. Consequently, wage structure immobilities such as institutional, geographic, and institutional may last longer than usual. Reflectively, these immobilities are clear indicators of differences in wage rates within a similar industry for workers with the same educational level, skills, and experience as indicated in the survey results. On the other hand, substitution and income effects also influence labor supply. In the process of changing occupation, the underlying decision science is the overall effect of the same on capital structure of a worker. Generally, the overall expected outcome is measured as a ratio of the total cost of investment on the relocation. For instance, transportation expenses, psychic costs, and forgone income during transition form part of the cost matrix in labor supply as indicated in the responses collected. Existence of patterns of wage differentials in the sample There is a consistent wage differential pattern in the sample. Specifically, this is as a result of mobility and their influence on labor market variables. The two major types of mobility are categorized as occupational geographical mobility. Reflectively, occupational mobility depends on labor units and the profession of the worker.Advertising Looking for term paper on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More As a variation of the market labor mobility, efficiency in ‘allocative’ contributors is significant in balancing the distribution of labor units between low and high employment values as part of the wage differential matrix. Reflectively, the value of marginal product determines the regulatory effect on perfect competition and wage differential. The two components will swing until the regulator balances for employments sharing self efficiency on ‘allocativeness’ as part of the wage differential. However, this interaction holds in a labor market with perfect knowledge of all determinant variables operating in a similar employment industry. Due to similar experience, skills, and educational attainment, the wage rates are likely to balance as the regulator moderates the two determining variables in a constant mobility parameter. Despite the perfect regulation, several interacting externalities are identified as determinants of efficiency ease. As a result, these externalities are associated with minimization of gains realized on efficiency metrics. The worst case occurs when pecuniary externalities interaction with ‘allocative efficiency’ further minimize these gains. In different labor markets, wage differentials generate a recurring capital and product flows that interact concurrently to initiate an equalized balance on wages in the long term. However, the wage differentials are inconsequential, especially at the macro level of the labor market as indicated in the table below for each age group.      age   Wage Average as a rat io Age group 18 – 22 5    23 – 28 5    29 – 33 5    34 – 38 4.8    39 – 43 5    44 – 48 4.9    49 – 53 5.1 Reasons for wage differentials As noted in the survey, presence of unions offers solace to workers on bargaining for wages. Adopting efficient contract model, labor unions offer collective bargain opportunity for the two parties over employment level and wage rates. Since it is a flexible model, both the principal and the agent are given an opportunity to balance their offers before striking a compromise deal. For instance, the union can lower supply of labor, increase demand for labor and negotiate an equilibrium wage bargain for its members. Skills and experience are as important as the nonwage factors on wage differentials. In the ideal scenario, when there is a decisive crisis involving the review of wages in a production line, a rational employer would opt for increasing wages paid to highly skil led workers an employee retention strategy. The rate of wage increase will be higher for the highly skilled employers than what the low skilled counterparts eventually get as evidenced in the survey response. Efficiency of wage theories offers a better explanation of the above scenario.Advertising We will write a custom term paper sample on Labor Economy Generating Factors specifically for you for only $16.05 $11/page Learn More These theories are based on the same notion that the higher turnover of labor units translates into higher wages paid, even though the ratio may not be proportional in perfect and imperfect labor markets. Besides, labor environments with limited quantifiable variables for reviewing performance are a recipe for high wages given to employees since the principal may not be in a position to measure efficiency of each labor unit against wage compensation. As noted in the survey, heterogeneous workers are responsible for the continuou s wage disparities for the group to compete on the nonwage aspects of work within varying stock capitals that are of human nature. Consequently, the quantifiable result would be unbalanced labor preferences within differing market consistency on every unit of labor. This is explained by the hedonic theory of wages to classify this form of interaction between workers that have wage preference variances when interacted with ideal job amenities of nonwage nature. The most likely effect would be the standard labor market’s inability to churn wage differentials that are sustainable for employees sharing similar capital stocks of human nature and counterparts with varying capital stocks of human nature. As a result, wage differential is skewed towards market demand. In summary, wage differences exist across employment due to job characteristics, such as compensating wage differentials, human capital, labor market discrimination, labor union, and incentive pay. Summary of Findings Question Data analysis   Explanation 1 Sex Female 19       Male 11                2 Age group 18 – 22 5       23 – 28 15       29 – 33 5       34 – 38 0       39 – 43 1       44 – 48 3       49 – 53 1                4 Marital status Unmarried 21       Married 9                5 Do you have children Yes 2       No 28                6 Level of education High school 6       Junior college 8       4yr college 13       Postgraduate 3                7 Are you a student Yes 14       No 16                8 Industry Service industry 27       Manufacturing industry 3                10 Employment status Part time 15       Full time 15                11 Number of hours worked ≠¤40 23       40 7                12 Wages ≠¤1000 12       1000wage2000 6       2000 12                13 Nature of job Dangerous 9 21    Risky 6 24    Undesirable 1 29             17 Training for the job Yes 16       No 14                18 Unionized Yes 3       No 17                19 Wage differential Yes 4       No 16                20 Other benefits with the job Yes 18       No 12                21 Opportunity for wage increase/promotion Yes 18       No 12                23 More wage Increase hours of work 17 To make more money    Same hours of work 9 Nature of job does not allow time adjustment    Decrease hours of work 4 More time for school, leisure and family             25 Less wage Increase hours of work 2 To make more money    Same hours of work 6 Nature of job does not allow time adjustment à ‚   Decrease hours of work 17 Less stress at work    Quit job 5                Theoretical Framework Justification Human Capital Theory Fringe benefits and wage earnings are identified as the main components of compensation summation. However, fringe benefits are apportioned a larger share in the total compensation matrix due to the fact that their influence was experiencing a consistent growth over the last decade in the labor market. These fringe benefits are classified as social security, unemployment compensation and employee’s compensation for every unit of labor given as indicated in the human capital theory. For instance, the wage differentials for different age groups studied average at 5. Since fringe benefits are rarely affected by age, the existing wage differential is negligible. In classification, these fringe benefits assume the form of insurance benefits, paid leave, and legally acquired benefits to a worker for every unit of labor delivere d against the revenue realized. Besides these, retirement benefits and savings are included in the summation of the fringe benefits accrued by a worker.Advertising Looking for term paper on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More Labor Market Discrimination Theory Type and form of fringe benefits are never universal. Rather, they are influenced by the type of industry in which labor operates, ration and occupational groups as indicated in the labor market discrimination theory. This is due to the fact that governments and other agencies have introduced laws and regulations aimed at pushing for higher and reliable compensation. In most instances, the blue collar employees have a larger share of the legalities, construed benefits than their counterparts in white collar jobs. As indicated in the survey, those in white collar employment earn more than those in blue collar. On average, the white collar employees earn $2500 as compared to the blue collar employees earning an average of $1000 per month. Job Characteristics Theory In a bid to extrapolate this relationship, the Job Characteristics/Compensating Wage Differentials theory is a certain reason for the experienced growth over the sample space. Reflectively , the variables interacting within the parameters of this theory are leisure and income within the normal indifference curve. Consequently, the resulting interaction becomes flexible to different bundles of budget constraints that might be present at each level of computation. Further, this theory asserts that indifference curve is a product of various fringe benefits and wage rates that interact simultaneously to yield same utility level for each worker. When all other factors are held constant, higher swing of the indifference curve indicates higher levels of utility. Irrespective of the inclination of the indifference curve, it is apparent that levels of tax advantage determine the resultant fringe benefit accrued as shown in the survey. Specifically, to support this notion, the benefits accrued from pension plans are taxable upon confirmation of receivership by an employee. Besides, the principle, dividends and interest which are part of the summation of pensions, are best achie ved through pretax accumulation of the fringe benefits as indicated in the survey. On average jobs that demand higher skills attract more wages than those that demand low skills. The highest paid participant is the post graduate worker in a power plant who earns $7000 per month. Incentive pay theory The need for intrinsic substitution as a component of the decision science aimed at managing the fringe benefits are peculiar in labor economics. In such case, the foregone alternative would be forfeiting leisure related savings for health and pension needs which are characterized as basic for every worker. The adoption of this thought is influenced by the fact that basic needs are more critical than the secondary needs in the matrix of fringe benefits. Besides, the long term effects of purchasing the basic needs are greater than those of opting to acquire secondary needs upfront. Tax advantages to employers, scale of economies, and efficiency are major factors that led to the growth of fringe benefits. Therefore, as fringe benefits increase, the workers’ utility increased in the same ratio. In drawing the curve, the initial assumptions consist in the fact that the market operates within a normal profit margin in total employment and product market as part of the overall compensation effect per worker. Generally, substantial changes for each cluster of wages and benefits are negligible within the ‘employer’s isoprofit curve’. The same relationship functions in the Wage-Fringe optimum. As performance and pay interact in the labor market, there is a proportional relationship between performance and pay for each unit of labor given to a firm (principal) against the compensation offered as explained in the incentive pay theory. As indicated in the sample, those in marketing and technical fields earn more incentive than those in normal fields. The unbalance relationship between pay and performance may result in the principal – agent pro blem which might culminate in under utilization of labor units since the agent (employee) may opt to increase leisure through reduced efforts at work. In order to avoid this unwanted scenario, the theory proposes different forms of incentive compensation such as tournament pay, royalties, profits, and bonus plans. In most cases, employers control these incentives and limit them as a fraction of the total revenue after factoring the cost of production and each labor unit. When implementing these incentive plans, it is important to concentrate on personal performance bonuses as opposed to team bonuses, which promote a joyride attitude among workers since the process has no specific measure for distributing incentives. The firm can also opt for equity compensation under which employees are encouraged to take ownership of the firm in the form of stocks as supported by the incentive pay theory. Labor Union When implanting compensation plans, it is important for the firm to consider the e fficiency of each labor unit against the wage payments. These units should be quantified in line with performance targets and revenue accrued. In order to achieve this, introduction of regulatory agents, such as supervisors who work alongside the employees may be beneficial. As a result, the fractional reduction of labor cost per unit of the budget of an employer is referred to as the resultant wage efficiency metrics. This matrix is dependent on homogeneous labor inputs wages at market-clearing parameters and external forces like labor unions. As explained in the labor union theory, this agent often influence wage prices to be very sticky downwards. In the sample, the unionized employees reported stable income and structured employment contracts as pull factors into their respective fields. Conclusion In a perfectly skewed labor market, wages are supposed to be determined by the cost of production and total output. Transitional and equilibrium wage differentials explain the persist ence of eliciting labor differential. It is apparent that homogeneous jobs attract perfect competition in the labor markets. Therefore, workers would change jobs until a theoretical balance is created to make wages paid across identical. Interestingly, in comparing the casual and empirical wage rates, labor theories adopt an assumption that different wage rates exist and are generally persistent despite equilibrium due to factors such as the variances between empirical examination and casual review of wage rates. As identified in the survey results, nonwage factors such as fringe benefits, job location, job status, wage advancement prospects, earnings regularity, and risk of death or injury in a job have a substantial influence on supply decisions since they form part of wage differentials. As a result, their influence consists in determining the rate of wage differentials for generating the overall effect on the labor supply. The effects of market information on wage differentials are indicated as either positive or negative in the survey results. Reflectively, costly and imperfect market information is largely responsible for the existence of persistent wage differentials in labor market. In an ideal labor market, these imperfections and cost burdening information is a ladder towards the extreme wage rate ranges since their operation in the market is independent on the normal wage differentials. When their effect lasts longer than usual, the effect would translate into long-lasting wage differentials of a transitional nature. This term paper on Labor Economy Generating Factors was written and submitted by user Ella Salinas to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.

Tuesday, November 26, 2019

marijuana and brain damage essays

marijuana and brain damage essays Though marijuana is illegal, it is the most widely used illicit drug in most developed societies today; over fifty percent of people will use it at some point in their lifetime (Hubbard, Franco, Onaivi 1999). Its peak usage occurred in the 1960s, but is still at a high today. To many peoples dislike, cannabis actually has legitimate medical purposes. Many anti-drug messages provide people with exaggerated claims concerning the undesirable affects of the drug. Moreover, its recent legalization in ten states, for medicinal purposes, has emphasized the need to understand and know the long-term effects on the central nervous system. Pope and Yurgelun-Todd(1996) conducted a blind comparison among college students of regular marijuana users versus infrequent users. Their goal was to determine whether frequent marijuana use can be associated with residual neuropsychological effects. Their findings suggested that although marijuana use may produce some effect in memory functions, that the more significant effects are in the attention-executive system. While the recall memory functions stay reasonably unaltered. Also reported by them is a show of impairments in mental flexibility, abstraction and in some aspects of learning, in frequent users more then less frequent users. Most of the cognitive damage is not big when compared to normal cognitive variability in normal individuals. These impairments would not cause a heavy smoker to stand out from the crowd. This does not mean that they dont have some sort of significance; theoretically speaking, they could still have detrimental effects on a students academic performance. Even though alcohol is legal and marijuana is illegal, Wayne Hall and Nadia Solowij(1998) have found that long-term heavy use of marijuana does not cause the harsh impairment of memory, attention, and cognitive function that can be found in chronic abuse of alcohol. But, the lon...

Friday, November 22, 2019

Blood and Blood Product Safety and the Role of Government

One million Americans are infected with HIV. One in six of these people do not know that they are infected. In the 1980s, about 8,000 hemophiliacs were infected with HIV and hepatitis due to blood supply infections. Companies that sell drugs used to manage blood coagulation of the US Food and Drug Administration (FDA), Disease Control Center (CDC), Government, National Hemophilia Foundation (NHF), and hemophilia patients I know that the factor is contaminated. Either way, due to the high price of these products, they still sell it. The health of the United States depends on blood and technology. Blood and blood products play an important and irreplaceable role in medicine. Every year 5 million people receive erythrocytes, blood coagulation factors, or blood transfusions from plasma products. Traditionally, the technical aspects of blood have long been dedicated to improving blood safety, collection and storage. The system is not perfect, and some experts have expressed concern that r eaction to Jika is too slow and too cautious. Finding the right balance between speed and accuracy is always a problem and it is worth reviewing in future articles. However, from the viewpoint of winter of 2017, we can see that confirmed case of infection by transfusion has not been confirmed in the United States. In the past Prior to blood transfusion, many measures were taken to ensure the quality, compatibility and safety of blood products. In 2012, 70% of countries formulate domestic blood policies, 62% of which enact specific laws covering transfusion safety and quality. Blood transfusions usually use blood sources: themselves (autologous blood transfusion) or other people (allogeneic or allogeneic transfusions). The latter is more general than the former. To use other people's blood, you need to donate blood first. Blood is most often injected intravenously into whole blood and collected with anticoagulants. In developed countries, donors are usually anonymous to recipients, b ut products in blood banks can always be individually tracked through donation, testing, separation of ingredients, storage, and delivery to recipients throughout the cycle .

Wednesday, November 20, 2019

IT Essay Example | Topics and Well Written Essays - 1500 words - 1

IT - Essay Example Lastly, we shall discuss their roles in mobile companies. Reliable sources have been referred for the information and figures that have been included in the study. Google and Apple are two companies that have created an explosion in the field of mobile phones. It is worthwhile to understand the peculiarities of the operating systems of these two companies. Both have their own advantages and disadvantages. It depends on the user which one to choose according to his/her requirements. Google’s Android is basically a mobile operating system that is open-source in nature. It allows the developers to adapt the software according to their requirements. The developers can do this by using their own codes or by using ‘C’ (although it is not approved by Google yet it serves the purpose). Android phones support an ample range of mobile technologies such as Bluetooth, WiFi, etc. But one of the main features is that it allows deaf and blind people to operate their mobile phones with much ease. High-end Android phones allow multi-user settings on a single phone. It means that multiple users can use the same phone but with their privacy intact. All users can have their separate login password. In addition to the usual features of Apple mobile phones such as multi-touch gestures, media library, store-kit, cameras, graphics, compass, etc., the latest iOS technology has introduced some new features that are enlisted below: Now Apple has launched its own maps on its mobile phones. This new feature allows the user to view maps (in 3D), traffic updates and more information. An interesting feature that has been introduced by Apple is the ‘Flyover’ that allows the users to select a metropolitan city and enjoy an aerial view. The improved version of Siri can now recognize more languages and can answer questions based on varied subjects such as sports, films, eateries, etc. the users can also post comments on their social networking websites. If talks with car