Thursday, October 31, 2019

An Evaluation Of Four Arguments Against State-Maintained Faith Schools Essay

An Evaluation Of Four Arguments Against State-Maintained Faith Schools - Essay Example An Evaluation Of Four Arguments Against State-Maintained Faith Schools There are about 20,000 schools in England, primary and secondary combined, as of 2010. 35 % or around 7000 are faith schools. 68 % of those 7000 belong to the Church of England. Roman Catholic schools make up 30 %. Of the remaining 2 %, only 58 are non-Christians, namely, Jewish (38); Muslims (11); Sikh (4); Greek Orthodox, Hindu, Quaker, Seventh Day Adventist, United Reform Church with one (1) each (DCSF 2010). We can therefore say 65 % or about 13,000 schools are NOT state-funded faith schools. Education policy has long been reviewed by the three major political parties of UK. Conservatives or the right-wing party believes in status quo, less government interventions, and less taxes. Its members have been in favor of greater individual freedom, competition, more achievements from the individual. They believe in the inevitability of unequal distribution of wealth for reasons of differences in performance and corresponding values. Another political party, the Labour Party, wants equality, stronger government influence along with higher taxes, but more budget for Social Welfare to improve the peoples’ quality of life. It is this faction who brought about â€Å"The Children’s Plan 2007† which was created for the education and well-being of children and young people. The 3rd political party, known as Liberal Democrats of UK, believes in Social Justice, Welfare State, and less government intervention.

Tuesday, October 29, 2019

Piper Aircraft v Reyno Essay Example for Free

Piper Aircraft v Reyno Essay Facts: A small airplane crashed in Scotland killing several Scottish citizens. The respondents who are Scottish and who are the representatives of the estates of the citizens and residents who were killed in the crash filed suit for wrongful death in United States Federal District Court in California. The forum was later transferred to the United States District Court for the Middle District of Pennsylvania upon motion of the petitioner. It appears that the aircraft was manufactured in Pennsylvania by petitioner Piper Aircraft Co. Â  The propellers were manufactured in Ohio by petitioner Hartzell Propeller, Inc. At the time of the accident the aircraft was registered in Great Britain and was owned and maintained by Air Navigation and Trading Co. , Ltd and was operated by McDonald Aviation, Ltd. , a Scottish air taxi service. Both Air Navigation and McDonald were organized in the United Kingdom. Petitioners filed a motion to dismiss on the ground of forum non conveniens. After finding that an alternative forum exists in Scotland, the District Court granted the motion and dismissed the complaint. The United States Court of Appeals reversed the district court’s decision on the ground that the dismissal of the suit is automatically barred when the law of the alternative forum is less favorable to the plaintiff than the law of the forum chosen by the plaintiff. Issue: whether the district court abused its discretion in granting the petitioner’s motion to dismiss on the ground of forum non convenience Ruling. No. The district court did not abuse its discretion in granting the petitioner’s motion to dismiss. Thus, judgment of the United States Court of Appeals was reversed. Rationale: It is well-settled that a claim will be dismissed on the ground of forum non conveniens if the amount of burden and difficulty to the defendant is out of proportion to the convenience of the plaintiff. The dismissal of a suit will not ordinarily be denied on the simple reason that the forum is less favorable to the plaintiff In dismissing a case for forum non convenience several factors are considered because they affect the conduct of the trial. These factors are: a) the access to sources of proof and evidence; b) the availability of compulsory process for attendance of unwilling witnesses, c) the cost of obtaining attendance of willing witnesses; d) the possibility of viewing of premises; In this case, the factors heavily favor Scotland because the wreckage of the airplane is in Scotland and all of the witnesses to the crash are also in Scotland. Also, the deceased were all Scottish. Scotland has a strong interest in hearing this case since the incident happened in its airspace. On the other hand, the disadvantage that will result to plaintiff if this suit will be brought in the United States is insignificant considering that the interest of the United States in the suit is not sufficient enough to justify the amount of time and expenses that will be wasted if the suit will be filed in the United States

Saturday, October 26, 2019

An analysis of Process costing vs. job order costing

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

Friday, October 25, 2019

The Death Penalty: Cruel and Unusual Essay -- Argumentative, Persuasiv

The death penalty is the most inhuman and crucial punishment. Even though it is not applied in every state, the death penalty is a very strong debate and argument within our own government. There are people who support it and those who are against it. The death penalty is a punishment to those who due to their actions and circumstances commit crimes. All people are all equal under the eyes of the law and those people in the end are still humans no matter the crimes they have committed. The death penalty is looked as a violation to the eighth amendment. It is an invalid form of punishment. The risks of inaccurate judgment can change the live of a human within just a few seconds. Taking away another person’s life for committing a crime is like taken an easy way out. The U.S. government should stop using immediately death penalty as a way of punishment because it is unfair, unethical and crucial. Our founding fathers wanted a government that would show the tyrants or absolute monarchs of Europe that it was possible to coexist and live free within fair justice. Even though they excluded any religion to be part of the government regulations, they used Christianity to influence them and built a strong foundation for the new type of government. In a webpage of the history of death penalty they stated that they used the bible and popular teachings to create basic laws and form basic human rights that many religions would forbid death penalty such as; Catholics, Presbyterians, Quakers, Amish’s, and Mennonites. One can easily find a statement teaching that one should not kill, which was used to make a law against murder. No matter what circumstance killing is wrong. So, why are we killing criminals? Aren’t we basically acting again... ...mistake, it is too and nothing can be done to reverse it. Therefore, people should realize that dealing with a human’s life; something so precious and valuable, no technology or currency can replace it or manipulate. When violence is committed the judge has the order to either punish a person with a lifetime of prison or sentence them to death penalty. Homicide is a power that no one should have on their hands. If someone acts against another person, there should be another way of solution discarding the act of death penalty. The death penalty is a huge argument in which many people will always have different opinions towards it. People should realize and acknowledge the fact that we are are equal under the eyes of the law and mistakes are always done. The unfairness, cruelty, and unethical behaviors of the death penalty should be taken under major consideration.

Wednesday, October 23, 2019

Community Service Essay

Community service is very important because it helps build character, which is something that the Dalton School and the Detroit News would agree with me on. Having community service as a requirement to graduate is a good idea as long as the student can choose what type of community service they want to do; because it forces students to go out in their community and help others. Community Service doesn’t have to have a negative effect on people, it can and usually has a good effect. Willie Grothman and Tim Phang are two high school students who started a community service club that helped a lot of people in their community. Community service can be extremely valuable in the development of both character, academics and it gives students a chance to give back to their community. Community service builds character because after accomplishing something, it gives people a feel of satisfaction and accomplishment that makes students feel good about themselves. The Dalton School believes when an individual goes out in the world and interacts with other people in the spirit of bettering, that individual makes a contribution and will feel a sense of accomplishment. But on the other hand, some people argue that it is wrong to force students into doing community service. Arthur Stukas, Mark Snyder, and E. Gil Clary said students were less affected even if they had a choice of community service. These scientists also say that researchers have found that students who initially did not want to volunteer found that they actually enjoyed helping others if requirements were applied gently and with their input and involvement in the process. In my opinion that is what we want to happen when students are involved in community service. From graph two that Mark Hugo presents is that community service has a high rating from the students who are educationally successful which shows that community service can have a positive affect on people. In the Detroit News, they talked about a thirteen year-old boy named John Prueter and the type of community service he did and the positive affect it had on him. He volunteered at the Alterra Sterling House, an assisted living home in Hampton Township. From this experience from John, he now wants to study nursing and he said he became interested in the field because of his volunteer work. This shows the positive result of community service because it can also lead you into the career path you would have never known you liked until you volunteered. Putting time into your community is a way of â€Å"giving back†. The Dalton School says the moral center of a community, that place where we can find the values of empathy, compassion, and caring, is the basis for civic responsibility and the success of that community. In the Washington Post by Tara Bahrampour, she writes about two high school students, Willie Grothman and Tim Phang of Washington- Lee High School experienced the succ ess of community service. They formed a community service club called the Willie Grothman Club and they held things like walking for AIDS, for the homeless and for breast cancer in an event in which they took turns walking relays all night around a track in the rain. For these events they collect pledges of money from friends and family members for each mile they walked or each bowling pin they knocked down. These guys were some of the most inspiring people because they were not just helping their community, but the people in their community who were homeless, had AIDS, etc. Not only did this club change the members’ lives, but also it changed the lives of others around them, and the people they were helping. Community service does not have to be a negative because it can always turn into a positive. In the Dalton School, the Washington Post, the Detroit News, and Arthur Stukas, Mark Snyder, E. Gil Clary, and Mark Hugo, they all helped me determine that community service should be a requirement to graduate because it can change peoples lives for the better. Thank you for reading my essay but I have another question, which introduction sounds better, the one above or this one: Community service is very important because it helps build character. Having community service as a requirement to graduate is a good idea because it forces students to go out in their community and help others. Community Service doesn’t have to have a negative effect on students, it can have a good effect or no effect at all. Willie Grothman and Tim Phang – two high school students who started a community service club that helped a lot of people in their community-, The Dalton School, and The Detroit News- who did a story on John Prueter- would agree that community service is important. Community service can be extremely valuable in the development of both character, academics and it gives students a chance to give back to their community.

Tuesday, October 22, 2019

Writing Press Releases

Writing Press Releases Writing Press Releases Writing Press Releases By Sharon Writing press releases is big business for freelance writers and it’s easy to learn the basic skills. Press releases inform people about the products and services that individuals and companies wish to promote. Their purpose is to make the news and they’re easy to write if you learn the basic techniques. The two key elements to consider are structure and content. Structure The structure of a press release is identical to that of a news story. It follows the inverted pyramid, leading with the most important information and ending with the least important information. The lead of your press release contains the six W’s – who, what, where, why, when and how. These six elements form the basis of your story. The rest of the press release expands on these by providing background information and quotes. Press releases are short and usually fit on one page. The top of the press release usually contains either the words â€Å"For immediate release† or an embargo date that tells editors when it’s okay to publish the news in the release. The end of the release usually includes contact details so people can get more information if they need it. Content So what do you put in a press release? The key to writing a good press release is to emphasize the people aspect of your story. News is about people and that’s what other people are interested in. Another important aspect is the what’s in it for me factor. When writing a press release, emphasize how people will benefit from the product or service being promoted. These tips will get you started with press release writing. A useful and detailed example can be found here. Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Freelance Writing category, check our popular posts, or choose a related post below:What is the Difference Between "These" and "Those"?Story Writing 101Educational vs. Educative