Tuesday, August 25, 2020

Human Behavior Experiment Essay Example | Topics and Well Written Essays - 750 words

Human Behavior Experiment - Essay Example The video assembles knowledge, utilizing the two cases, on the spectator impact marvel (The Human Behavior Experiments, 2014). The video clarifies that people will follow authority in any event, when the individual knows that it will bring about an antagonistic encounter. The Milgram’s explore was liable for such an investigation whereby electric stuns were believed to be regulated at whatever point the student neglected to respond to the inquiries effectively. Also, the Stanford Prison Experiment (SPE) by Zimbardo enhanced the investigation by outlining that individuals would persistently follow authority indiscriminately. The explanation behind such a demonstration is, that the individuals with power are thought of being ethically right. All things considered, individuals are obliged to follow the requests given by such individuals for the situation where they figure defiance would have desperate outcomes. In that capacity, authority is esteemed to be lawfully based and people have an obligation to react to real position. The narrative applies to criminal equity as in each individual is at risk to any hardships that happen in their essence in the event that it is regarded that they acted in an oblivious and careless way. In that capacity, it is a criminal offense to steal away or neglect to help a person who needs earnest assistance before their death. Moreover, the law implementers are answerable for relieving wrongdoing. Thusly, neglecting to join them to a crime establishes a wrongdoing against the state; subsequently, a criminal offense. People have a sole duty to report instances of crimes, in case they stand subject to any adversities. Specialists should know their jobs when dealing with miscreants. In that capacity, suspects or detainees could never need to consent to unforgiving requests from the officials. What's more, there should be stages for detailing instances of corruption that power people to obey orders indiscriminately. It is judicious to take note of that people have a duty to apply moral judgment past the legitimate

Saturday, August 22, 2020

Commercialization of Education Essay

Microscopic organisms, Virus, and Parasites †Years back, waterborne illnesses represented a large number of passings. Indeed, even today in immature nations, an expected 25,000 individuals will pass on every day from waterborne ailment. Impacts of waterborne microorganisms can be quick and decimating. Consequently, microorganisms are the first and most significant thought in making water satisfactory for human utilization. As a rule, present day civil supplies are generally liberated from unsafe living beings in light of routine sanitization with chlorine or chloramines and successive examining. This doesn't mean metropolitan water is liberated from all microscopic organisms. Those of us with private wells and little provincial water frameworks have motivation to be progressively worried about the chance of microorganism tainting from septic tanks, creature squanders, and different issues. There is a little network in California, where 4,000,000 gallons of pee hits the ground day by day from dairy bovines! Specialists state that in any event 4000 instances of waterborne infections are accounted for consistently in the U.S. They additionally gauge that a significant part of the transitory ills and regular gastrointestinal issue that go routinely unreported can be ascribed to creatures found in our water supplies. INORGANIC IMPURITIES: Earth and Sediment or Turbidity †Most waters contain some suspended particles which may comprise of fine sand, dirt, soil, and encouraged salts. Turbidity is undesirable to take a gander at, can be a wellspring of food and housing for microorganisms, and can meddle with compelling purification. Complete Dissolved Solids †These substances are broken down stone and different mixes from the earth. The whole rundown of them could fill this page. The nearness and measure of all out broke up solids in water speaks to a state of contention among the individuals who advance water treatment items. Here are a few realities about the outcomes of more significant levels of TDS in water: 1. High TDS brings about bothersome taste which could be salty, severe, or metallic. 2. High TDS water is less revitalizing. 3. A portion of the individual mineral salts that make up TDS represent an assortment of wellbeing perils. The most dangerous are Nitrates, Sodium, Sulfates, Barium, Copper, and Fluoride. 4. The EPA Secondary Regulations inform a greatest level regarding 500mg/litter (500 sections for every million-ppm) for TDS. Various water supplies surpass this level. When TDS levels surpass 1000mg/L it is commonly viewed as unfit for human utilization. 5. High TDS meddles with the flavor of nourishments and drinks, and makes them less alluring to expend. 6. High TDS make ice 3D squares shady, milder, and quicker dissolving. 7. Minerals exist in water for the most part as INORGANIC salts. Conversely, minerals having gone through a living framework are known as ORGANIC minerals. They are joined with proteins and sugars. As per numerous nutritionists minerals are a lot simpler to absorb when they originate from nourishments. Would you be able to envision going out to your nursery for some earth to e at as opposed to a pleasant carrot; or drinking an entire bath of water for LESS calcium than that in a 8 ounce glass of milk? 8. Water with higher TDS is considered by some wellbeing supporters to have a less fortunate purifying impact in the body than water with a low degree of TDS. This is on the grounds that water with low broke down solids has a more noteworthy limit of assimilation than water with higher solids. Harmful Metals or Heavy Metals †Among the best dangers to wellbeing are the nearness of significant levels of poisonous metals in drinking water †Arsenic, Cadmium, Lead, Mercury, and Silver. Most extreme cutoff points for each are built up by the EPA Primary Drinking Water Regulations. Different metals, for example, Chromium and Selenium, while basic follow components in our eating regimens, have limits forced upon them when in water in light of the fact that the structure where they exist may represent a wellbeing risk. Poisonous metals are related with nerve harm, birth deserts, mental hindrance, certain malignancies, and expanded weakness to sickness. Asbestos †Asbestos exists as tiny suspended mineral strands in water. Its essential source is asbestos-concrete channel which was regularly utilized after World War II for city water supplies. It has been evaluated that somewhere in the range of 200,000 miles of this funnel is by and by being used to move our drinking water. Since these channels are wearing, the savage substance of asbestos is appearing with expanding recurrence in drinking water. It has been connected with gastrointestinal malignant growth. Radioactivity †Even however follow measures of radioactive components can be found in practically all drinking water, levels that present genuine wellbeing risks are decently rareâ€for now. Radioactive squanders drain from mining activities into groundwater supplies. The best danger is presented by atomic mishaps, atomic handling plants, and radioactive waste removal destinations. As compartments containing these burns through fall apart with time, the danger of tainting our aquifers’ develops into a harmful time bomb. Natural IMPURITIES: Tastes and Odors †If your water has an obnoxious taste or scent, odds are it is because of at least one of numerous natural substances extending from rotting vegetation to green growth; hydrocarbons to phenols. It could likewise be TDS and a large group of different things. Pesticides and Herbicides †The expanding utilization of pesticides and herbicides in agribusiness appears in the water we drink. Downpour and water system convey these destructive synthetics down into the groundwater just as into surface waters †There are in excess of 100,000,000 individuals in the US who rely on groundwater for sources entire or in part of their drinking water. As our dependence upon groundwater is raising, so is its defilement. Our own family utilization of herbicide and pesticide substances additionally adds to genuine defilement. These synthetic substances can cause circulatory, respiratory and nerve issue. Poisonous Organic Chemicals †The most squeezing and far reaching wa ter pollution issue is an aftereffect of the natural synthetics made by industry. The American Chemical Society records 4,039,907 unmistakable synthetic mixes starting late 1977! This rundown just is contained synthetics detailed since 1965. The rundown can develop by around 6,000 synthetic substances for each week! 70,000 synthetic concoctions may at present be underway in the US. As of December, 1978, 50 synthetic concoctions were being delivered in more prominent amounts than 1,300,000,000 pounds for each year in the US. 115,000 foundations are associated with the creation and dissemination of synthetic compounds, with the business being worth $113,000,000,000 every year. As indicated by the EPA, there are 77,000,000,000 pounds of dangerous waste being created every year in the US. 90 percent of this isn't discarded appropriately. This would rise to 19,192 pounds of perilous waste arranged every year on each square mile of land and water surface in the US including Alaska and Hawaii!! There are 181,000 artificial tidal ponds at mechanical and civil destinations in the US. At any rate 75 percent of these are unlined. Indeed, even the lined ones will spill as indicated by the EPA. A portion of these are inside 1 mile of wells or water supplies. There is as yet an absence of data on the area of these locales, their condition, and controls. THIS IS A HORROR STORY OF THE MILLENNIUM. Synthetic concoctions end up in our drinking water from several distinct sources. There are several distributions every year featuring this issue. The impacts of incessant long haul presentation to these poisonous organics, even in minute sums, are very hard to distinguish. Sullied drinking water may look and taste splendidly ordinary. The users’ side effects may incorporate repeating cerebral pain, rash, or weariness †which are all difficult to analyze as being water related. The more genuine outcomes of drinking corrupted water are higher malignancy rates, birth deserts, development irregularities, fruitlessness, and nerve and organ harm. A portion of these scatters may go unnoticed for quite a long time!! Exactly how poisonous these synthetic concoctions are might be outlined by taking a gander at two models: TCE is a broadly utilized compound which routinely appears in water supplies. Only two glassfuls of TCE can pollute 27,000,000 gallons of drinking water! One pound of the pesticide, Endrin can pollute 5,000,000,000 gallons of water. Chlorine †Trihalomethanes (THM’s) are framed when chlorine, used to sanitize water supplies, connects with regular natural materials (for example results of rotted vegetation, green growth, and so forth.). This makes harmful natural synthetic concoctions, for example, chloroform, and Bromodichloromethane. A further word about chlorine: Scientists at Colombia University found that ladies who drank chlorinated water ran a 44% more serious danger of biting the dust of malignant growth of the gastrointestinal or urinary tract than did ladies who drank non-chlorinated water! Chlorinated water has additionally been connected to hypertension and weakness. Sickliness is brought about by the harmful impact of chlorine on red platelets.

Monday, August 10, 2020

The Best Books Book That Rioters Read in May 2017

The Best Books Book That Rioters Read in May 2017 Every month, we ask Riot contributors to share their favorite reads from the last 30 days. These picks are old and new and yet-to-be-released, and span all genres, so there’s something for everyone! Take a look: The Book of Joan by Lidia Yuknavitch Yuknavitch’s novel is an ultra-feminist, gender-bending acid trip. Her Joan is the hero of our speculative future. This book falls under the category of Dystopian fiction, but I’m not so sure. It was written before our current president was elected, and its antagonist is a psychotic celebrity named Jean de Man. Sound eerily familiar? If The Handmaid’s Tale is an enraged scream, The Book of Joan is a tortured howl. The crimes against women in this imagined future are horrifying beyond belief. Admittedly, I was a little triggered by its content, but I was living for the horror, Sci-Fi, and feminist hybrid. This is Joan (of arc) like you’ve never seen her before. She defies gender. She defies the limits of time and space. She is a mothereffing sorceress. Jan Rosenberg The Book of Mormon Girl: A Memoir of an American Faith by Joanna Brooks I’ve read numerous narratives written by women who fled Mormonism after years of spiritual abuse, but Brooks followed a different path, refusing to give up her heritage even while she insisted on defying the church politically, emotionally, and sexually. Her warts-and-all recollections of the human side of growing up among devout Mormons present a sympathetic picture, showcasing the best elements of belonging to a tight-knit community, along with the fear of reprisals for transgression and the pain of alienation. With the threat of excommunication hanging always over her head, Brooks embraces feminist thought, works to promote marriage equality, and seeks evidence to contradict the racist and sexist assumptions of her religion; she strives to teach her children the beautiful values of their pioneer ancestors while protecting them from the oppressive ideals that cast their shadows over her own life. Monica Friedman Embrace on Brooklyn Bridge by Ezzedine Choukri Fishere, trans. John Peate This novel was shortlisted for the International Prize for Arabic Fiction way back in 2012, and now it’s finally out in a sharp, (darkly) funny translation from John Peate. A novel told in eight stories as people head to a birthday party of a girl who won’t be there, hosted by a man most of them don’t like (and for good reason), it’s a story of the missed connections, failed relationships, and dropped calls of Arabs in America. It also has the first 9/11-sympathizer character that I really believe. Marcia Lynx Qualey Evicted: Poverty and Profit in the American City by Matthew Desmond This book won the Pulitzer, and the National Book Critics Circle Award, and I can absolutely see why. Author Matthew Desmond spent months living in a trailer park and then an inner-city rooming house in Milwaukee, getting to know the renters and their landlords and observing firsthand what the housing crisis looks like. By telling these stories, he shows how hard it is for the poor to find and keep decent, affordable housing. This book frequently infuriated me, but it also raised in me a strong sense of compassion for people who are struggling and a desire to look for opportunities to help and advocate for fairer housing policies. It’s an important book. -Teresa Preston Exit West by Mohsin Hamid Wow. This is such an amazing book, and despite it being set in a near future, it’s completely current. In fall-into-prose, Hamid tells a love story between two refugees, where doors offer escape from their war-torn country. I love how so many authors are using fabulism in their novels recently, and Hamid’s fabulistic doors offer a unique look into the sudden-ness of being forced to leave home. Exit West is such a bittersweet, human story. I recommend reading it in 1-2 sittings; its so easy to become swept up in the prose. Despite the war, loss, and grief the characters experience, its still a hopeful read. It makes me think that maybe the world can be a better place; that we can learn to all be human together. I anticipate giving this to many friends this year. Go read it! Margaret Kingsbury The Fifth Season by N.K. Jemisin I know I’m a little late with this one, but holy crap this was an incredible book. It is definitely my favorite Jemisin so far. I have a list in my head of the people dead or alive that I would like to have at my dream dinner party (other guests include Octavia Butler and Samuel Delany) and N.K. Jemisin is for sure on the list now. The Fifth Season is an incredibly unique, inventive fantasy with a cast of complex, fascinating characters (human and sort-of-human). Also, surprise! Significant characters include a trans woman and a bisexual man. People of color are also front and center. I  cannot WAIT to read the next book. Casey Stepaniuk Flame in the Mist by Renee Ahdieh I’ve been on a solid run of fantastic books so it was really hard to choose only one this month. I was hooked by the excellent formula of: girl disguised as a boy + magic + feudal Japan + complicated family dynamics. But then there’s the execution, which is just excellent. I was entirely entranced. I listened to the audiobook, which is narrated by Nancy Wu, who voiced the Eon audiobooks, and I really enjoy her narration. (audiobook ARC courtesy of Penguin Random House) -Sarah Nicolas The Girls by Emma Cline You might justifiably be tired of all the Girl-titled recent pop culture (“Girlboss” is a painful neologism), but The Girls is brilliant and arresting. It describes, in ferocious emotional detail, what makes a Charles Manson-like cult appealing to disaffected girls. It’s narrated by a teenager discovering that all her life she’s been sold a false bill of goods when it comes to her own value. For instance, she realizes, “All that time I had spent readying myself, the articles that taught me life was really just a waiting room until someone noticed youâ€"the boys had spent that time becoming themselves.” The irony, of course, is that the form of rebellion she seeks out is equally male-dominatedâ€"violently so. Here’s another quote from the book that may resonate with any woman who’s wondered why she feels uncomfortable when a male acquaintance warns her so vehemently to be cautious around other men: “when men warn you to be careful, often they are warning you of the d ark movie playing across their own brains.” Christine Ro Girl Out of Water by Laura Silverman Anise is a surfing-obsessed California girl, forced to leave her home by the beach for a summer taking care of her little cousins in the middle of the country. Her transformation as a character and the relationships she makes, breaks, and mends are fascinating to watch unfold in this YA novel. With vivid setting descriptions, a complicated family backstory, and a very swoon-worthy black boy love interest, I completely fell for Anise and her story while reading Laura Silverman’s debut. Promotional materials recommend this book to fans of Jenny Han and Sarah Dessen, and I certainly agree! Alison Doherty Heroine Worship by Sarah Kuhn Heroine Worship isn’t an easy book to write about, because it means so much for an audience that doesn’t see itself much in literature: young Asian women who might be looking for representation but so rarely get it in mainstream books. In Heroine Complex, she introduces best friends Evie Tanaka and Aveda Jupiter, living millennial lives in San Francisco while fighting off demons trying to take over their city. In Heroine Worship, we return to Evie and Aveda’s life through the eyes of Annie Chang, Aveda’s real identity, but Kuhn doesn’t rehash old tricks. Annie is selfish, and overly dramatic, and more than most people can handle, and she is so very very relatable. In Annie, Sarah Kuhn writes a reminder to women like us who feel too much, who do too much, who want so much, and who have no idea how to manage all of those things at once. She is richly drawn and explored, and given agency to be all that she is, even if some of it isn’t pleasant to look at. It’s a perspectiv e we don’t get to see very often from Asian women, and Sarah Kuhn’s work grapples with it alongside us, comforting even as it pushes past our expectations. Angel Cruz The Hike by Drew Magary Ben is a middle class businessman on his way to a meeting in rural Pennsylvania when he decides to take a hike in the woods behind his hotel. To say that this will become the weirdest, most frightening hike of Ben’s existence is a gross understatement. Along the way, Ben encounters murderous half human/half Doberman creatures, a six-foot-tall cricket, a sarcastic foul-mouthed crab, a 30-foot giantess who makes humans fight for sport, smoke creatures, a Spanish conquistador, and flesh zombies in the darkest Alice-in-Wonderland-esque epic odyssey ever written. I don’t usually gravitate towards weird fiction, but I was completely speechless by the time I finished. I can’t adequately describe this book except to say it’s weird and wonderful and horrifying and emotional and absolutely bonkers, and I’m still recovering from the reading hangover. Katie McLain The Hunting Gun by Yasushi Inoue, translated by Michael Emmerich This short, Japanese novella is the story of an affair told through three letters penned by the three women involved the mistress, her daughter and the betrayed wife. Inoue uses an interesting (if artificial feeling) framing device. He opens the book in the first person, explaining how a poem he composed about a solitary hunter, once glimpsed on a path leading into the woods, came to be published in a friend’s hunting magazine. After its publication he is sent the three letters, collected here, by a man claiming to be the hunter who isnpired the poem. Yet, despite how the story is framed, at its heart it is about the complicated relationships of the three women to each other. The intimate revelations from each make surprisingly satisfying (and quick) reading. Tara Cheesman I Am Not Your Perfect Mexican Daughter by Erika L. Sanchez (Knopf, October) When Olga is hit and killed by a semi, Julia mourns the loss of not just her sister, but what it might mean for what her life will look like down the road. Olga was quiet, stayed at home, and played the role of “good Mexican daughter.” Julia wants out she wants more to her life than her Chicago neighborhood or living at home forever like her sister did. She’s a poet and an art lover and wants to make a life out of writing. Through the process of learning to live without Olga, Julia slowly begins to better understand why her parents, both immigrants, are the way that they are. More, Julia begins to unravel the deep secrets that her sister kept. And it’s during a trip to Mexico to visit family that Julia begins to learn how much her parents sacrificed for her and Olga, as well as how much she has to step up and take control of her own life and future. That it’s OKAY for her not to be someone she isn’t. This well-drawn debut YA novel from Sanchez should delight readers who loved Gabi, A Girl in Pieces. Also, a moment to drool over that cover! Kelly Jensen Imagine Wanting Only This by Kristen Radtke (Pantheon Books) A gorgeous graphic memoir about life, loss, architecture, ruins, history, and humans. When her uncle dies, Kristen Radtke sees a deserted city and becomes obsessed. She journeys across the globe looking for places that people came, saw, conquered, and left behind. Life is impermanent. Our footprints are only around for a little while. Imagine Wanting Only This is the tale of those places. Ashley Holstrom Katherine of Aragon by Alison Weir TUDOR ENGLAND, who doesn’t love it. Alison Weir is embarking on an ambitious project here, to write detailed novels about each of Henry VIII’s storied wives (how she’s going to do super-boring Jane Seymour, I do not know). I’ve had a special place in my heart for Katherine of Aragon since The Tudors, and Katherine of Aragon goes it from her excellent point of view. It could be easy to make her seem overly pious and kind of lame, but this is the daughter of ISABELLA OF CASTILE, and she is damn fascinating. Henry and Katherine were married by far the longest out of any of his wives, and this book gives you a blow by blow of their marriage without sinking into tedium. And Anne Boleyn is now out! Get it. Read it. Love it. If you like historical fiction. If not, then maybe do not do that. Alice Burton The Light We Lost by Jill Santopolo As soon as I saw this book mentioned on Stylist.co.uk and compared to One Day, I leapt onto Netgalley to beg for an advance copy, which the good people at Penguin Random House granted me immediately. I knew I’d love it, and I was right: it’s a novel that explores that age-old dilemma of steady, comfortable, dependable, good-enough love, versus the explosive, amazing, once-in-a-lifetime love that breaks your heart. Claire Handscombe The Lost Book of the Grail by Charlie Lovett If you love books about books, you HAVE to read this novel. Arthur Prescott is a bibliophile and luddite who should rightfully be teaching at Oxford. Instead, he’s at a small uni in Barchester, England, carrying out research in his beloved Barchester Cathedral Library. His monk-like existence is turned topsy turvy when an Instagramming American named Bethany Davis shows up to digitize the library’s medieval manuscripts. There is sooo much to love about this book. The Cathedral Library, for example, reminded me of the Bolton Library in Cashel, Ireland, my favoritest library ever; and as a former academic, I found the portrait Lovett painted of university life to be spot-on and hilarious. All the scenes relating to the “Media Center” were particularly brilliant. I even enjoyed the things that usually annoy me: the slow beginning would normally be a deal breaker, but it served to contrast the pace of Arthur’s life before and after the arrival of Bethany. This book is pure fun, but also smart, with awesome characters and a perfectly paced literary mystery. It’s basically everything I could ever want in a novel. Tasha Brandstatter Material Girl, Mystical World: The Now Age Guide to a High-Vibe Life by Ruby Warrington (Harper Elixir) I normally wouldnt pick up a book like this but something about the confluence of fashion and dharma and tarot and daily life captured my attention. Its peppered with hashtags and fun anecdotes, while managing to be spiritual without being flaky. Its a bit irreverent, which perhaps is its key to success. Its definitely a book Ill be returning to more than once. And can we just talk about the bright pink cover? Love. Jaime Herndon Matylda, Bright and Tender by Holly M. McGhee This is a beautiful middle grade story about best friends, Sussy and Guy, fourth graders who do everything together. They end getting a spotted lizard, name her Matylda, and make up a warrior origin story for her. Shortly after, an accident changes their lives, and Sussy decides she must love Matylda so deeply and care for her so perfectly in order to hold onto Guy and his memory. This story was so incredibly touching and beautiful, and Sussy’s journey through her grief moved at just the right pace. Side note: I cried through most of this book. Karina Glaser No One Can Pronounce My Name by Rakesh Satyal Books about immigrant communities can be so dour and serious, and it’s not that nothing sad or hard happens in this book. But I would dare to use the word “jaunty” to describe it (there is even a roadtrip with a very unlikely band of misfit types). I mostly loved how gentle and compassionate it was towards its characters, how wise and kind a reading experience it was. If it were a tv show it would be a binge-able one-hour dramedy with wickedly smart writing where you and your friends all love and hate the same characters. Jessica Woodbury The New Jim Crow: Mass Incarceration in the Age of Colorblindness by Michelle Alexander This book changed the way I see the prison industrial complex by drawing links between public policy, primarily the “War on Drugs,” the egregiously high rates of incarceration and the ongoing struggle for racial equality in the US. While this is not a light book by any meansin discussing the history of race and class struggles in America, how could it be?reading it helped me understand how and why inequality continues to be an issue in modern society, even though and perhaps sometimes because of many institutions’ will to be “colorblind.” Rebecca Renner The New Odyssey by Patrick Kingsley In The New Odyssey, the Guardian’s first migration correspondent offers a panoramic view of the European refugee crisis. In the course of researching this book he traveled to seventeen countries and spoke with refugees, smugglers, coast guard officials, and ordinary citizens providing aid to migrants in need. Instead of focusing on Syrian refugees alone, Kingsley also looks at the vast numbers of refugees coming from countries like Afghanistan, Eritrea, and Somalia. Thought-provoking and moving in equal measure, this is the first book I would recommend to someone who wants to learn more about the refugee crisis. Kate Scott Null States by Malka Older (Tor.com, September 19) You can breathe that sigh of relief you’ve been holding: this follow-up to Infomocracy is just as delightful and interesting as the original. Indeed, Null States retains the charms of its predecessor (a fascinating concept, a thrilling pace, a richly imagined political fantasy, etc.) without being just a dull extension of it. So we get to see what microdemocracy looks like in new places (e.g., a just-barely-post-dictator Darfur) and under new threats (e.g., wars with holdout nation-states or the threatened withdrawal of a major world government). And Older has gotten even better at balancing the specificities of particular people and places with the big-picture political science that shapes the books. Basically, if you loved Infomocracy, get ready to love Null States. And if you haven’t yet gotten around to Infomocracy, do yourself a favor and get on it before September. -Derek Attig The Prey of Gods by Nicky Drayden (Harper Voyager, June 13) In future South Africa, there’s a demigoddess. Not a powerful demigoddess, but a washed-up demigoddess: Sydney has lost all her magic and now works in a salon doing nails, but she has a plan to regain her original status: kill lots of people for their blood. (That always works for me.) Hoping to keep Sydney from achieving her goal is a pop diva, a queer teen with powers, a politician, and a young Zulu girl who has also recently discovered she has a little magic in her. Now add robots, genetic engineering, hallucinogens, and the weirdest interspecies coupling since Roger and Jessica Rabbit, and you’ve got yourself a fantastic tale! This book is so much fun and full of so much weirdness, it makes me cackle with joy. Liberty Hardy Radiate by C. A. Higgins I’ve been with C. A. Higgins for a while. Since her very first book, in fact. This is her third, the last in a trilogy, and it ends in both an incredibly satisfying way, and, as the best books do (as far as I’m concerned) it leaves me wanting more. Radiate picks up where the last book left off, returning us into the middle of the political and dramatic conflict of our own universe but far in the future, where we’ve colonized all the planets in the solar system and many of its moons. We learn what happens to the sentient ship flying through space and to the single human who remains on board. We learn what happens to Ivan and Mattie, reunited at last and fighting to save the woman they have both loved in very different ways. We learn what has happened to the rebellion against the system. And, on top of all that, we learn about a whole bunch of moments in the past that we’ve been wondering about during books one and two. And all this in a volume less than 350 pages long. Higgins is a masterful writer.  Ilana Masad A Rising Man (Sam Wyndham #1) by Abir Mukherjee I love a great mystery. Add great characters that I want to read a whole series of and a setting as important as the main character and I’m in love. Set in 1919 British ruled Calcutta A Rising Man introduces us to Sam Wyndham, a former Scotland Yard detective, who is tasked with solving the murder of a British official. He’s a bit out of his depth considering he’s in a new place, his opium addiction has traveled with him, and he does not understand the many rules/laws against Indians. Enter terrorist suspects, brothels, opium dens, a crush, and an interesting look at early 1900s Calcutta and this had all the ingredients for a super satisfying detective novel. If you’re a fan of mysteries you don’t want to miss this one! Jamie Canaves A Study in Charlotte by Brittany Cavallaro I listened to this on audio after a good friend said she needed me to jump into this series so she could rant with me about the feels, and oh my gosh, I’m so glad I did. I especially like that the Holmes character, Charlotte, is a teenage girl in this rendition. A great, plot driven novel with a touch of romance was exactly what I was looking for to kick off my summer, and this book delivered. -Amanda Kay Oaks Trust Me by Farrah Rochon If you’d told me a month ago that I’d have any interest in reading a novel right now that included political corruption as a major theme, I would have â€" to put it mildly â€" disagreed with you. And yet, I was hooked by Farrah Rochon’s New Orleans political-scene romance Trust Me, within the first few pages. More accurately, I was hooked by Mackenna Arnold, the city council member heroine of her story, and how relatable she was. Mack both loves her job and is frustrated by it. She’s fighting battles on multiple fronts despite knowing she’s not going to win them all. She’s the kind of character I want to sit and drink scotch with at happy hour. Trust Me is a great romance, but it also made me wish Mack was real and could run for something other than fictional mayor of New Orleans. I may not have any higher or more unusual praise for a fictional character right now than wishing real political office upon her. â€" Trisha Brown The Whiskey of Our Discontent: Gwendolyn Brooks as Conscience and Change Agent edited by Quraysh Ali Lansana and Georgia A. Popoff (June 6, Haymarket Books) June 7, 2017 marks the official centennial of the birth of Gwendolyn Brooks. This collection of critical and creative essays examines Brooks’s profound influence over the past hundred years, and considers her legacy not only as a poet, but also as one of our most important and enduring American educators and activists. Her writing about race, gender, and social inequality is integral to the American literary canon. Furthermore, these essays highlight Brooks’s selflessness as a tireless mentor and literary citizen. Each essay is loaded with gorgeous writing, and together they demonstrate that Gwendolyn Brooks will always be remembered for so much more than poems found in anthologies. -Aram Mrjoian Wild by Hannah Moskowitz Wild follows Zach, a Filipino-American runner whose mother suffers from Alzheimers. When he discovers that his girlfriend Jordan â€" who he met on the internet â€" is Deaf, Zach is exposed to a different world. Both Zach and Jordan have to deal with what being in a Deaf/hearing relationship might mean for them. Wild manages to be a lighthearted romance, which is both funny and clever. It heavily features sign language, which is not something you often find in books â€" or elsewhere â€" and was pretty refreshing to read. Adiba Jaigirdar Wishbones by Virginia MacGregor (HQ, May 23rd 2017) This story reminded me why I love to read YA. Foronce we have a protagonist that doesn’t make questionable decisions, who has good intentions that actually lead to positive outcomes. Priya Sridhar The Wrath the Dawn by Renee Ahdieh Lately I’ve really been into reading retellings of fairytales and folktales. I wasn’t familiar with the story of Arabian Nights, so I went into this pretty blind, but I was hooked immediately. The writing is beautiful. The characters are diverse. The world that Ahdieh builds is detailed and well-developed. The love story melted my heart. And even though I have a To-Read pile that’s easily 2-feet high, I just had to run out to Barnes and Noble the next day to get the sequel. Kate Krug

Saturday, May 23, 2020

Lao-Tzu vs. Machiavelli - 1606 Words

Lao-tzu vs. Machiavelli Government is the essential authority of a country or state, which is directly, affects society because it provides key securities. Two of history’s greatest thinkers Lao-tzu, authors of the Tao-te Ching, and Niccolo Machiavelli, author of The Prince have similar but very contrasting ideas of government, and how people should be governed. Lao-tzu was born in the Chinese state of Ch’u. He spent most of his life working in the library of the Chou dynasty. Once he decided to leave a gate keeper convinced him he would write down his thoughts, Thus creating the Tao-te Ching. Lao-tzu’s view of government is the master should not have optimal power over the people. He feels as though people should be ignorant of†¦show more content†¦To avoid such a catastrophe he must come across as a â€Å"miser.† Eventually he will prove he is not as greedy as eh was thought to be. Once this is evident he can protect himself and wage war without raising taxes and stressing his subjects. Therefore, it is actually better for him to be miserly than generous. Machiavelli thinks it is better for the prince to be feared than loved. For a prince who is loved will be compassionate towards others, mainly his soldiers. When danger is at bay his men will hold him in the highest regard. Should an attack occur they will very quickly turn their backs on him. He may be viewed as weak and untrustworthy, thus easier to overtake. As he explains, â€Å"And men are less hesitant about harming someone who makes himself loved than one who makes himself feared because love is held together by a chain of obligation which, since men are a sorry lot, is broken on every occasion in which their own self-interest is concerned: but fear is held together by dread of punishment which will never abandon you† (p.46). If he is loved rather than hated he can never keep an army of soldiers under his command. However, he must not be so feared to the poi nt he is hated to do so he must not take what does not belong to him, and keep his hands off the wives of his subjects. According to Machiavelli, as wise Prince will not keep his word if the circumstances for which he made that promise are no longer relevant.Show MoreRelatedLao Tzu Vs. Machiavelli850 Words   |  4 PagesGovernment (Lao-tzu V. Machiavelli) What is government? Government is the governing body of nation, state, or community. Government determines the way any group of people are ran. There a several different types of government used all around the world. In the United States for example, uses a type of government that has three different branches of power. The Legislative Branch is the law making branch. The Judicial branch is the courts and the low enforcement. Lastly, the Executive branch is the

Tuesday, May 12, 2020

Decide If Private School is Worth the Money

When assessing if private school is worth the money, its important to consider all the factors look at many students’ experiences at private school from a cost-benefit perspective and many come up with the conclusion that attending a private school does not in any way guarantee access to an Ivy League or equivalently competitive college.  There is no clear answer to the cost-benefit analysis of whether private school is â€Å"worth it,† but here are some ways to think about the equation. Examine Your Criteria Most articles that seek to answer the question about whether private school is worth the cost look at one factor; college admission. Particularly, many choose to look at admission  to a very selective bunch of schools, namely the Ivy League and other similar colleges and universities. However, these elite colleges and universities may not be the goal of all or even most private school parents and students. In fact, many private school graduates are fortunate to have the added bonus of working with highly qualified college counselors whose jobs are to help graduates find the best fit higher education institutions, and not the most prestigious. What good is an ivy league degree if youre not getting the support you need to succeed and do well? Yes, its true that  some private schools thrive on advertising the admission of their recent graduates into Ivy League and equivalent schools, but college admissions results can never sum up the true value of private school education. Does an ivy league education guarantee  success and fulfillment? Not always. But that isnt necessarily the one deciding factor to consider. Instead, parents and students who want to understand what a private school education offers them need to look at the process of the education and what it has provided students in order to prepare them for life after high school. Improved time management skills, increased independence, introduction to a diverse community and rigorous academics; these are just a few of the skills that private school students gain from their experiences that cant necessarily be captured by their college admission lists. Understand the True Value of Private School The benefits of a private school education may not always be summarized in the list of where recent graduates attended college. For example, one study found that the benefits of a boarding school education extended well beyond students’ senior year of high school and the college admissions process. The graduates of private boarding and day schools felt much better prepared for college than did public school students in the survey, and graduates of boarding schools achieved advanced degrees and career success to a greater extent than did the graduates of private day or public schools. Parents and students can often understand what private schools offer when they look at the complete trajectory of graduates’ education and careers. Want to learn more about life at an all-girls boarding school? Find the Best Fit for Your Child In addition, statistics and summaries of vast numbers of students do not always help you understand what type of education is best for your child. The best school for any child is the one that fits his or her needs. For example, if your child loves horseback riding or surfing or English poetry or another academic or extra-curricular interest, a certain school may provide him or her with the best environment for advancing his or her interests and development. It is by no means true that a private school is always better than a public school, and it is true that public schools can often be more diverse than many private schools. However, the cost-benefit analysis of any particular school must be carried out with a particular student in mind. The true value of a school is what it offers to that student, not just what it offers in terms of college admissions. The true value lies in what the school offers with regard to a student’s life-long learning. Applying to private school, despite the hefty price tag, might be the best thing youve done yet.

Wednesday, May 6, 2020

Liberal Reforms and its Impact on the Lives of the People Free Essays

â€Å"To what extent did the liberal reforms in 1906-1914 improve the lives of people? † The Liberal government introduced a series of reforms aimed at moving away from the Laissez-faire ideology and toward a more self help scheme aiming to move people away from poverty and to make Britain a better country both in health and prosperity; Churchill said â€Å"If we see a drowning man we do not drag him to the shore, instead we provide help to allow him to swim ashore†. To do this the Liberals aimed at giving aid to the young, the old, the sick, the unemployed and the workers; these groups will be discussed throughout the essay. These reforms were later regarded as the foundations for the welfare state. We will write a custom essay sample on Liberal Reforms and its Impact on the Lives of the People or any similar topic only for you Order Now Children were one of the most critical groups for the government to help because they were unable to help themselves. They were also the next generation of workers and soldiers and knowing that war was looming meant that the government were very eager to improve their health. In 1906 an act was passed called â€Å"Provisions of Meals Act† which meant local authorities were allowed to provide free school meals for destitute children; however this was not made compulsory until 1914 and so only a few councils took it on board right from the start. These free school meals were effective in two ways; they were found to have vastly improved children’s diet and growth and also improved the children’s concentration during school. Parliamentary papers quoted â€Å"Children are unable by reason of lack of food to take full advantage of their education† this proves the point that children were so hungry they could not concentrate and benefit from a proper education. In 1907 the â€Å"Administrative Provisions Act† was passed which introduced free medical inspections in schools checking the children’s weight, height, eye sight and general health but it was not until 1912 that free medical treatment was provided before any illnesses were observed, but little could be done by poor families who could not afford treatment also some parents believed it what their duty to look after their children and keep them healthy a historian Pugh said â€Å"much of the states activity in connection with children – vaccination, medical inspection, school meals, arrangements for taking them into care was represented by parents as an infringement of their role. †. Both of these acts did not improve the overall lives of the young in Britain and showed that not enough was truly being done to effectively make change and that the illusion of change was not enough. Arguably the most important of reforms for children was the â€Å"Children’s Charter† which was introduced in 1908. The general idea of it was to protect children from cruelty and corruption: juvenile courts were set up, imprisonment would occur in borstals, identity was protected, neglecting parents could be fined and age restrictions were placed on products such as alcohol and tobacco. The minimum age restrictions to products had limited success to start off with but it did make a difference. Overall, these acts together were believed to guarantee better lives for children. The elderly were helped by being given an old age pension. In 1908 the government paid up to 5 shillings a week to people over 70. The pension received depended on income and was set on a sliding scale so those with the highest income received for the least (or none) in pension money. The idea of pensions was admirable but there were many unfair features of it when first introduced. Not all elderly British citizens could qualify for it; those who had avoided work, had a criminal record, or were habitually drunk were excluded. Also, the fact that it was provided for the over 70’s meant that not many people lived long enough to receive their pension and also those who did had not received it early enough as monetary aid since it would have been required many years before it was provided. Finally, the pension given did not raise the elderly income above the poverty line; Seebohm Rowntree’s minimum income for comfortable survival was over 35 shillings a week, Taylor stated the government â€Å"provided a meagre pension for the needy over the age of 70† which shows many people believed that the amount paid for the pension was not nearly enough to live on. Therefore, despite the idea and intensions being good they did not go far enough to improve the lives and ensure security for the elderly. The sick were another group the government tried to help. A contributory scheme was introduced for workers in case of illness. At the time there was no free national health service and the poor usually could not afford medical help. The â€Å"National Insurance Act† of 1911 gave some medical benefits for the worker who, when working, had paid into the scheme which their employer and the government would then add too. One of the main causes of poverty was the sickness and subsequent absence from work so any amount of income during absence from work would benefit the worker and their family greatly. However there were many problems with the scheme. For a start the workers did not like the idea that 4 pence of their money every week would be taken from them despite the possibility they may not claim on their insurance and they may have need the 4 pence for their own survival at the time. Also, it was only the workers themselves who were able to claim from the insurance despite the difficulties another illness in the family may put upon the other family members. Thus, to be of greater use and to have been viewed in greater favour by many this scheme would need to cover a broader spectrum of difficulties within the family unit and appear more obviously beneficial to the majority rather than just the worker. Unemployment was another important factor of society which the Liberal reforms attempted to tackle. They did this by introducing â€Å"Labour Exchanges Act† in 1909 where workers could find out where work could be found. Part of the National Insurance Act dealt with unemployment; it was a contributory scheme like that from illness from both the worker and the government for which they would receive a payout when unable to find work. However, this payment only lasted for up to fifteen weeks so if they were unemployed any longer no help was given. The scheme also only applied to seven particular jobs. Churchill explained â€Å"there are trades in which seasonal unemployment is not only high, but chronic; marked by seasonal fluctuations†. It was not designed to deal with long term unemployment and the labour exchanges act was slow and inefficient. The workers were helped by the government by introducing a â€Å"Workman’s Compensation Act† in 1906 that covered 6 million workers who could claim compensation for disease or injury that was a result of poor working conditions. However, in many trades and industries the government failed to establish a minimum wage level or a limit to working hours therefore did little to improve the lives of people during this period of change. On the other hand there were many positive reforms passed to help this category. In 1908 miners secured an eight hour working day. In 1909 the â€Å"Trade Borders Act† tried to protect workers from the sweated industries by setting up trade boards to fix minimum wage in jobs where workers were liable to exploitation and where trade unions could not protect them. Finally, in 1911 a â€Å"Shop Act† limited working hours for shop assistants and guaranteed a half day when the shop is closed. The government did make changes to this group but did not solve all their problems. To conclude, it is certainly true to say that the Liberal reforms marked a change away from Laissez-faire† to a more interventionist approach which meant that the government took some responsibility for the welfare of everyone in the country. It is wrong to say the Liberals created a welfare state . They did however mark a transition point between the old attitudes and the new attitudes towards pov erty. The reforms did help to improve the lives of many people living in Britain during this time but did not solve all problems faced by the government and by the citizens of Britain; poverty was not solved and many people still lived under the poverty line, housing was not improved and there was still no free health care and so until these issues were dealt with overcoming these major problems would be difficult to do. How to cite Liberal Reforms and its Impact on the Lives of the People, Papers

Saturday, May 2, 2020

Accounting For Managers Bonanza Handtools LTD Proposal

Question: (1)Bonza Handtools Ltd. manufactures a popular power drill suitable for the home renovator. Financial and other data for this product for the last twelve months are as follows : Sales 20000 units Selling price $130 per unit Variable manufacturing cost $50 per unit Fixed manufacturing costs $400000 Variable selling and administrative costs $30 per unit Fixed selling and administrative costs $300000. The directors of Bonza Ltd. want to try to increase the profitability of this product and invited senior staff to suggest how this might be done. Three suggestions have been received. The accountant, Jan Rossi, believes that a price increase of $10 per unit is the best way to boost profits. She would spend an additional $125000 on national advertising and contends, that if this is done, sales volume would not drop appreciably from last year. The production manager, Tom Tune, thinks that an improved quality product could increase sales volume by 25% if accompanied by an advertising campaign costing $50000 aimed at tradespeople as well as home renovators. The improved quality would add $5 per unit to the variable cost. Mr Tune believes that the price should not be increased. The sales manager, Mary Watson, wants to undertake a promotion campaign where a $10 rebate is offered on all drills sold during the three months beginning 1 April. Normally 6000 units are sold during that period and Ms Watson believes that this could be boosted to 10000 units if an advertising campaign costing $40000 were launched late in March. You have been asked by the Bonza board to comment on each of these three proposals. Draft a report in response to this request. You are not asked to make an outright choice, but rather to analyse the potential strengths and weaknesses. The sales volumes forecast by each staff member should be treated as estimates only and your report should examine the effects of variations in actual sales from these forecasts. Give figures to support your comments and mention qualitative factors that may also be involved. (2). The Tassie Company estimates that next year it will manufacture and sell 150000 units of its product. On the basis of that level of activity, it has budgeted for the following costs and prices per unit: Direct Material Cost $2.50 Direct Labour Cost 3.00 Variable Factory Overhead 1.50 Fixed Factory Overhead 2.00 Manufacturing Cost 9.00 Variable Selling and Administrative Cost 2.00 Fixed Selling and Administrative Cost 1.50 Total Cost 12.50 20% Mark-up 2.50 Selling Price $15.00 The Company has an opportunity to bid for the supply of an additional 40000 units of its product to a government department. No sales commission (variable selling and admin. cost) is involved and no additional fixed costs will be incurred. Give a reasoned opinion on the level of the bid that should be made in each of the following two circumstances: (i) The capacity of the Tassie Company's factory is 200000 units per year. (ii) The capacity of the factory is only 180000 units per year. (3)Critically discuss the following statements: Word limit for Question 3 - 750 words a budget is a forecast of what is expected to happen in a business during the next year budgets are okay but they stifle all initiative. No manager would work for a business that applies control through budgets. any sensible person would start with the sales budget and build up the other budgets from there. a budget trying to be realistic will not motivate best performance. only adverse variances are worth investigating, because favourable variances, by definition, must be good. (4)ABC Ltd makes trailers. It receives a special order to produce 350 trailers for a local retail outlet. The order will take 2,100 kg of material that costs $16.10 per kg and will require 1,400 direct labour hours and 525 machine hours. The following are the expected/budgeted annual costs for ABC Ltd: Direct labour $327,600 Direct labour hours 25,795 Direct materials $193,200 Indirect costs $98,400 Machine hours 9,840 Required: Calculate the overhead allocation rate: note that the process is labour-intensive Calculate the total costs of the special order Calculate the cost of the special order if ABC Ltd uses machine time as the basis for allocating overheads Calculate the minimum price per trailer that ABC Ltd could accept. Explain how segmented overhead cost pools and activity based costing can assist accurate costing for pricing purpose (200 words) (5)Write around 500 words explaining how segmenting the overheads can help in allocating overhead costs to individual jobs or services. You must support your discussion by real world examples and acknowledge the source of your information (referencing). Answer: (1)Bonanza Handtools ltd. proposal Performance of the company for the last 12 months Calculation of profitability of Bonanza Hand tools for the last 12 months Sales 2000 units Per unit Selling Price $ 130 Income $26,00,000 Variable cost of manufacturing $50 Total variable cost of manufacturing $100,000 Fixed manufacturing cost 4,00,000 Per unit variable selling and administrative costs $30 Total variable selling and administrative cost $6,00,000 Fixed selling and administrative cost $ 3,00,000 Net profit $3,00,000 Proposal by accountant Jan Rossi Sales 20000 units Per unit Selling price $ 140.00 Income $ 28,00,000.00 Per unit Variable cost of manufacturing $ 50.00 Total variable cost of manufacturing $ 10,00,000.00 Fixed manufacturing costs $ 4,00,000.00 Per unit Variable selling and administrative costs $ 30.00 Total variable selling and administrative cost $ 6,00,000.00 Fixed selling and administrative costs $3,00,000 Advertising cost $1,25,000 Net profit $ 3,75,000.00 Proposal by Tom Tune Sales 25000 units Per unit Selling price $ 130.00 Income $ 32,50,000.00 Per unit Variable cost of manufacturing $ 55.00 Total variable manufacturing cost $ 13,75,000.00 Fixed manufacturing costs $ 4,00,000.00 Per unit Variable selling and administrative costs $ 30.00 Total variable selling and administrative cost $ 7,50,000.00 Fixed selling and administrative costs $3,00,000 Advertising cost $50,000 Net profit $ 3,75,000.00 Proposal by Mary Watson For three months beginning 1 April Rest period Sales 10000 units 14000 units Per unit Selling price $ 120.00 $ 130.00 Revenue $ 12,00,000.00 $ 18,20,000.00 Variable per unit manufacturing cost $ 50.00 $ 50.00 Total variable manufacturing cost $ 5,00,000.00 $ 7,00,000.00 Fixed manufacturing costs $ 4,00,000.00 Variable selling and administrative per unit costs $ 30.00 $ 30.00 Total variable selling and administrative cost $ 3,00,000.00 $ 4,20,000.00 Fixed selling and administrative costs $3,00,000 Net profit $ 4,00,000.00 (Chapman, Hopwood and Shields, 2007) Among the three proposals offered to Bonza Ltd., the first proposal will result not result in the fall of the sales of the organization with the increase in cost per unit by $10. This will be adopted by additional investment in advertising. The company has to focus on improving the quality of the product. If the price of the product increases without increasing the cost of the product, then the volume of sales will reduce (Coombs, Hobbs and Jenkins, 2005). The second proposal by Tom Tune will adopt the strategy of increasing the sales by improving the quality of the product. Although the cost of product will increase but the customers will prefer improved quality products (Epstein and Lee, 2010). The cost of production along with cost of manufacturing will increase. But there is uncertainty that the improve in quality will enhance the sales volume. In the third case, the profitability of the company will increase if the advertisement cost is adjusted. The income of the organization w ill increase in the third proposal. Among the three proposals, the third proposal will be beneficial for the organization (Khan Jain, 2015). (2) Units of sales 150000 Per unit price of selling $15 Income $ 2,250,000 Per unit total cost $12.50 Total cost $ 1,875,000 Total Profit S 375,000 Condition 1 The capacity of Tassie company factory is 2, 00,000 units Units of sales 150000 Per unit price of selling $15 Income $2,250,000 Per unit Total cost $12.50 Total cost $1875000 Extra Units of sales 40,000 Per unit price of sales $15 Income 600,000 Per unit total cost $10.50 Total cost $420,000 Total Profit S 555,000 Condition 2 Capacity of the factory is 180000 units per year Units of sales 150000 Per unit price of selling $15 Income $2,250,000 Per unit Total cost $12.50 Total cost $1875000 Extra Units of sales 30,000 Per unit price of sales $15 Income 450,000 Per unit total cost $10.50 Total cost $315,000 Total Profit S 510,000 From the above two cases, it is evident that the profitability of the company will increase if it supplies additional 400000 units of the product to the government department. If the company sells additional 400000 units then profitability will be $555,000 and the profitability will be $510,000 if it sells additional 300000 units (Doupnik and Salter, 1995) ; (Young, 2015). (3) (a) Budget is the forecast of the future needs of the organization. It helps in the allocation of the resources. Preparation of budget is essential for an organization because it can have control over expenses. The organization will be able to meet the future capital needs. The profit of the organization can be estimated. The sales volume of the organization can be predicted from the estimation of the budget. (b) Budget helps the manager in making key decisions of the organization. The manager will be able to identify the potential opportunities and threats concerning the organization from the budget. The manager can take strategies to overcome the problems encountered. This will help him to deal with business issues. However the business decisions in an organization cannot be controlled by budget. They must not serve as constraints which might lead to instability in the business organization (McCarthy et al., 2012). (c) Sales budget is essential for an organization to identify the capacity of the organization to meet its deadlines. The profitability of the organization will be affected with the decline in the volume of sales. The budget of the organization is prepared on the basis of the resources available in the organization. The goals of the organization can be met by keeping a balance between expenses and income. (d) Realistic budgets may sometimes be de motivating for the organization. It might not be able to derive the best performance. The realistic budget might put excessive pressure on the employees. The higher management authority will put work burden on the employees. The employees have to work hard to meet the deadline. (e) The variances of budget can have adverse effects on the organization. This may reduce the profitability of the organization. Thus the variances have to be monitored. The favorable variances will enhance the growth of the organization in future. The management will be able to identify the major issues affecting the organization by considering the adverse variances from the budget. This will provide better solutions to the organization (Vitez, 2015). (4)1. Overhead allocation rate Rate of labor hour = $ 12.70014 Cost of Labor = $17780.19 Indirect cost = $98400 Cost of material = $33810 Other cost = $6667.571 Overhead allocation rate = $5.5342 Total cost of special order Special order material cost = $43810 Cost of labor = S17780.19 Other cost = $6667.571 Special order total cost = $ 58257.76 Cost of special order of ABC ltd. Rate of overhead per hour = $10 Cost of material = $33810 Cost of labor = $14000 Other cost = $5250 Total cost = $ 53060 Each retailer minimum price of ABC ltd Cost = $58257.76 Units = 350 Minimum cost = $166.45 5. Accurate costing using segmented overhead costs and activity based costing The expenses can be distinguished into fixed and variable using segmented overhead expenses. It helps in segregation of the expenses in the manufacturing of the product. The expenses that have been segmented can be identified with various types of operational assets. This will ensure a positive connection between the expenses that are standard and the operational expenses. The segmentation of the overhead cost will help to identify the various expenses which are related to the cost of production. It will add value to the product. In activity based costing, the variable expenses are recorded and results in apportionment of the items. The stocks can be valued by distribution of the overhead expenses. This will help to know the productive cost of the item. The organization can maximize their value by apportioning the expenses to various cost pools. (5)Segmentation of overhead will help in the allocation of overhead cost to the individual job Segmentation helps in segregating the resources into respective units. The income and expenses can be allocated efficiently with segmentation. It will help the manager of the organization identify the segment of the business that will be profitable for the organization. Majority of the overhead expenses are power, rent, light, depreciation and management expenses that do not occur from a specific department. These expenses must be segregated in order to distribute the expenses efficiently (Kenkel, 2015). Example 1. Indirect allocation cost can be the cost to upgrade the copying and fax machine of organization. The administrative expenses such as supply expenses of ink , paper , petty cash expenses , expenses of communication such as fax bills and phone bills can be considered as overhead expenses. 2. The labor expenses of the organizations that are not directly related to the production or operation of the business is regarded as indirect cost or overhead cost. They include contract workers, consultants, employees that are temporary. Other overhead expenses related to labor includes excess expenses of labor supply , insurance expenses , rents and taxes, 3. Overhead allocation costs can also be fringe benefits. They are generally considered in taxation. Holiday pay, sick leave which is paid and compensated vacation days. Other fringe benefit includes health insurance, life insurance and retirement benefits (Vogt, 2015). References Chapman, C., Hopwood, A. and Shields, M. (2007). Handbook of management accounting research. Amsterdam: Elsevier. Coombs, H., Hobbs, D. and Jenkins, D. (2005). Management accounting. London: SAGE Publications. Doupnik, T. and Salter, S. (1995). Advances in international accounting. Greenwich, Conn.: JAI Press. Epstein, M. and Lee, J. (2010). Advances in management accounting. Bingley: Emerald. Kenkel, P. (2015). Understanding, Allocating, and Controlling Overhead Costs. 1st ed. [ebook] pp.1-6. Available at: https://university.uog.edu/cals/people/pubs/mgt/f217.pdf [Accessed 6 Jan. 2015]. Khan Jain, (2015). Management Accounting. pp.1-13. McCarthy, J., Shelmon, N., Mattie, J. and Gross, M. (2012). Financial and accounting guide for not-for-profit organizations. Hoboken, N.J.: Wiley. Vitez, O. (2015). Why Is it Important for a Business to Budget?. [online] Small Business - Chron.com. Available at: https://smallbusiness.chron.com/important-business-budget-385.html [Accessed 6 Jan. 2015]. Vogt, C. (2015). What Are Examples of Indirect Allocation?. [online] Small Business - Chron.com. Available at: https://smallbusiness.chron.com/examples-indirect-allocation-26377.html [Accessed 6 Jan. 2015]. Young, D. (2015). Management Accounting in Health Care Organizations.