The Appeal of Essay Samples for Toefl

The Appeal of Essay Samples for Toefl Your conclusion does not need to have to be complex or extraordinary. You would then have to offer an argument which indicates that a specific mind-independent moral obligation exists. Put simply, an ethical argument tries to prove that a particular issue is either morally right or wrong. You would have to first provide an argument for the presence of mind-independent moral obligations. Introducing Essay Samples for Toefl Our absolutely free grammar exercises will allow you to learn the advanced grammar that you require for the exam. An excellent prep book can be absolutely the most important study tool you use, and we've got information on all the ideal TOEFL prep books you need to consider. Our iBT free information page and iBT sample topics will reveal to you that our online tests contain the exact sort of academic topics which you will encounter on the true examination. Honest, dedicated practice is far more useful and potent. It is also crucial for students as soon as it comes to English Language examinations. In English Language, compositions or essays actually are one of the most significant facets of the subject. Writing good compositions is extremely important in the English Language in the feeling that it permits the student to have the ability to express what is in their mind regarding a specific matter. So as to understand that you're working with a crucial analysis, you've got to keep in mind that analysis means breaking down and studying of the parts. Therefore, you can develop your knowledge about it. Some people think that university students should be asked to attend classes. There are lots of reference materials accessible to compose a law assignment. When you plan your essay and jot down the points you're likely to talk about in your draft, you are going to have lot of points to discuss. To state your principal point, your very last sentence in the very first paragraph is critical. Each paragraph starts with a new important point that's then explained. You don't require an introductory paragraph, but you need to definitely compose a thesis statement. So it's not very simple to acquire a high mark. You've got to comprehend which type of an article you're going to work with, which means you can think of a correct tone and format of your upcoming essay. If writing is a necessity for you when you read, you can begin with an outline draft first where you mention the main points. Your word is going to have no weighting. New Step by Step Roadmap for Essay Samples for Toefl Naturally, you would like to make sure you aren't plagiarizing as that isn't the point of a sample essay. Secondly, obviously, you require good English! It's quite challenging for the students to do research on the exact topic for 3-4 decades and compose a thesis paper whilst finishing their doctorate level. The thing is, even in the event the essay in question isn't in your target niche, it is still possible to use it in order to guarantee that the structure formatting of the essay that you're currently writing is accurate. In Part 2, you will be provided a card with a topic and a particular question to reply. When you find one, start looking for an on-line article that handles the exact same topic, and compose an essay that compares and contrasts the 2 resources. As you are reading the short article, you must look for details that identify the subject of the report. The lecture might incorporate information that isn't about the reading. After reading the passage, then you'll listen to a lecture on the exact topic. Locate a lecture on a topic which you know something about. Nonetheless, the topics will most likely be very similar overall. Getting the Best Essay Samples for Toefl The resume maker ought to be able to offer several samples. Another thing to look at regarding sample essay is that if you're fortunate enough to find one which is in the subject range that you're targeting, you can have a look at it not just for its structure but also for its content. It's therefore imperative you make sure you thoroughly plan it well and earn a draft (rough work) of the things which you're going to be discussing before you transfer the draft into the primary work. A careful selection procedure will help you locate the ideal writer. Let's say that you're writing an essay on The key causes of Road Accidents in your City, it's obvious you're going to think of a few points. You don't have to be a grammar expert, but you need to demonstrate sentence variety. My report wasn't up-to-date, I might have to revise it tomorrow. To acquire the greatest scores, you are going to need three different, well-written reasons together with specific particulars.

Gun Control in America Essay - 1426 Words

Gun Control in America The American Constitution and the Bill of Rights are amazing documents in their wording. Its writers showed astonishing foresight in some ways, and understanding that they could not accurately predict the future in others. These documents grant specific and vague powers to different departments of the Federal Government. The wording allows for changes to be made in its content and interpretation. One example of all these qualities, is the Second Amendment, and its interpretation has caused heated debate in recent years. With the shooting in Jonesboro, Arkansas on March 25, 1998, the debate on gun control will step forward again. The suspects, aged 11 and 13, knew enough about guns to kill five and wound ten†¦show more content†¦This may seem puzzling to some, due to the stastics on crime an incarceration, but some people may forget that black on black crime is a large percentage of the crime that blacks commit. This type of thinking leads to the next difference on gun control. The North, (more cities), and the South, (more rural), are polar opposites in their point of view. The North favors control, and the South is against it. These numbers are a near perfect mirror for city and country opinions, respectively. These opinions reflect the higher crime rates in the Northern states and cities, and the cultural differences within the United States. The guns are also treated differently in the different regions. The North has guns basically at home, and the South has them in cars, at work, and on their person. Some pro-gun groups use the phrase, Abanning of guns@, as a way to prevent gun control. Americans do believe in the right to own guns by about a 2:1 ratio. Many also believe in some form of Federal regulation. A good parallel is to a drivers license. Due to their nature, guns can not be completely safe, but with proper training, the risks can be greatly reduced. A first time driver could learn to drive during the New York City rush hour, but the risk that he/she may hurt or kill someone would be greatly increased. The proper training and licensing helps the danger to all decrease. Should the same be done with guns? (UseShow MoreRelatedGun Control in America785 Words   |  3 Pages There has always been and always will be a problem with crime in America. Gun control has become a hot topic when talking about crime prevention. Gun control is any law, policy, or practice created to regulate the possession, production, sale, and use of firearms by private citizens. The majority of the American citizens believe that we should be able to own firearms for protection, leisure and sporting purposes. These people believe that denial of ownership of firearms infringes our SecondRead MoreGun Control in America1480 Words   |  6 PagesGun Control in America On March 24, 1998, firing from the woods overlooking their school, 13-year-old Andrew Golden and 11-year-old Mitchell Johnson shot and killed four middle school students and a teacher and injured ten other students in Jonesboro, Arkansas. The two boys had a semiautomatic M-1 carbine with a large ammunition magazine, two other rifles, seven handguns and more than 500 rounds of ammunition which they took from the home of one of the boy?s grandfather, who had a large arsenalRead MoreGun Control in America758 Words   |  4 PagesNathan 3/30/08 Gun Control in America Ever since the days of the pioneers, firearms have been an element of the American tradition as defense and a means of hunting or activity. As we progress through the 21st century the use of guns has changed significantly. The reason that the use of the gun is changing is fast and steady increase in crime and the battle for the right to have possession of a hand gun, the introduction of legislation for gun control, to try to decrease the felony in theRead MoreGun Control in America1313 Words   |  6 PagesGun Control in America Peter Z Bliss ENG/215 February 2, 2012 Kim Holloway Gun Control in America Gun control is a debate topic that comes up every election and when a major event happens that involving guns. Pro-gun lobbyists say â€Å"Guns don’t kill people, people kill people† [ (Hagan, 2007) ] the anti-gun advocates want to take away the right to bear arms. This topic has no right or wrong answer it is a preference of the individual. This is why gun control is such a fiercely debated topicRead MoreGun Control in America2011 Words   |  8 PagesGun control is one of the biggest issues in America. Alfred Blumstein states, â€Å"As Americans, violence is a priority in everybody’s concerns in this country.† America is fighting a constant battle against crime and violence in this country. Murder is one of the biggest incidents happening on a daily basis in this country. 70% of homicides are reported to have some sort of firearm used in the crime. The depressing truth is that gun violence is increasing in young teens. Since 1985 people younger thanRe ad MoreThe Issue of Guns and Gun Control in America1146 Words   |  5 PagesIn America guns have been a part of the country’s society since it’s birth. Throughout history the citizens of the US have used firearms to protect the nation, protect their families, to hunt for food and to engage in sporting activities. The issue of Guns and gun control takes on a proportion of extreme magnitude. Weighing the rights and liberties of the individual against the welfare and safety of the public has always been a precarious balancing act. In the United States, gun control is one ofRead MoreThe Gun Control Debate in America1159 Words   |  5 PagesGUN CONTROL DEBATE IN AMERICA Gun control has become a very hot topic of contention in America today. What seems to echo here are two words: â€Å"guns† and â€Å"crime†, in a sense that are these words mutually exclusive to each other? Does the use of guns ultimately lead to crime? On the flip side, have the laws in America restricting firearm use been effective enough to protect the lives of the citizens? These are some of the questions that strike the hearts of many when the gun control debate music isRead MoreGun Control Laws On America1369 Words   |  6 Pages Many activist think that they could control the gun violence in America, just by taking away weapons from the people and making new laws. What they don’t know is that there are many loopholes in the laws that they make so peoples find ways to get guns. We already have gun control laws from back then. the government just passed more laws instead of enforcing the laws that we already. †The activists pass more and more laws thinking that the more laws we have the better they would be enforced.† (Drake)Read MoreGun Control in America Essay765 Words   |  4 Pages Gun control laws in America have been a long standing issue that is still a problem today. In America it is excessively easier to obtain a gun license than to obtain a driver’s license. Americans who want to obtain a license to drive in the United States must pass a written and a driving test with a government official driving instructor. Some states require a drug and alcohol course before issuing a license to drive. The same concept should apply for obtaining a gun license. Due to guns licensesRead MoreGun Control in America Essay828 Words   |  4 Pages Guns Control Living a life in America, we all get to have all the rights that included in the Constitution. One of those was the Second Amendment which is the rights to bear arm, the purpose was to protect ourselves from danger but nowadays a lot of people have take advantage of it and use it in the wrong way. I believe our government need to have a strict limit on guns possession. Gun control had been a phenomenal issue in our country. In December 15, 1791 the second amendment established

Essay - Sorry for the Loss free essay sample

That is why we are heartbroken when a person close to us dies, that is why we mourn and that is why we celebrate the lives of fallen individuals at funerals. Evie, a chaplain in Bridget Keehans short story Sorry for the Loss from 2008 is completely puzzled, when she delivers the news of the death Victor Zamoras grandmother. She expects him to be completely devastated by the loss of his grandmother, as any other normal person would do, but all he does is to sniff hard once. Unprepared for the cold reception, she unsuccessfully tries to make him pray for his late grandmother, but all Victor cares for is the SORRY course that he has applied to. Shaken and more confused than ever, Evie leaves the cell and feels that she hasnt done her job. Why is Victor indifferent, when he is informed of his grandmothers passing away, but cares about unimportant things like the prisoner next door torturing pigeons? The narrator, a third person limited one, is centered around the chaplain Evie. Evie has been working in the prison for a year, and Victors grandmother is the first death notice that she has to deliver on her own. She is a catholic Christian and has a religious mindset. She compares the feeling of praying feels comforted as though a fleece, gentle and soft, were enveloping her. (p. 3, l. 36-37) to some mens description of how enjoying heroin feels like being wrapped in cotton wool, all warm and lovely. (p. 3 l. 39) which tells much about her innocence. The narrators point of view is placed with Evie in order to give the reader some insight of how she sees the world.. If she thinks something stands out or has an opinion about something, the reader will notice. Sound, or rather than the lack of sound plays a major role for Evie, she is very fond of silence, Evie deeply treasures this precious quiet time before unlock. (p. 3 l. 31-32). She uses silence and calm to feel secure in an environment she describes as abrasive and intimidating. She also prays in the calm, almost like a junkie she waits for all sounds to disappear and goes to her favourite place within the prison to pray alone She attains this calm through prayer. The place where she stand now is her favourite meditative spot within the jail. She is on the fives, the highest landing, by the large arch window (p. 3 l. 32-34). Her favourite meditative spot is described like a sanctuary, no one will disturb her there, which could be compared to a junkies safe haven as it has the same features in terms of security and freedom. The reader gets a good impression of how Evie feels about talking with Victor before and after she has spoken to him and the reader becomes just as confused as Evie is. At first she doesnt know how to feel, because there is no picture of him in his file, but she hopes that he is not the agitated man in the computer room. As she is about to enter his cell, the reader finds out that she is afraid of Victor being a dangerous, unpredictable type who might want to throw a punch at news of his loss (p. 3 l. 67). To her surprise she discovers that Victor is a young, smart and open minded person a young man so intellectually and spiritually curious (p. 5 l. 136-137), but she is completely appalled by the fact that he doesnt even flinch when he is informed of his late grandmother. She cannot understand that he does not show any emotions and feels that the conversation with Victor has taken all of her energy as she feels inadequate to speak with prisoners who might be upset about their family leaving. Symbolism and contrasts play a major role in the short story. The noises are everywhere in the story and it makes Evie uncomfortable, whenever the sounds are present. The noises are described as banging, scraping, clatter, calling, jangle and much more which creates a cacophonous din that makes Evie wonder how all walls manage to contain the sound inside of the prison. At a certain point in the short story Evie says God says love the sinner, hate the sin which mighy be the reason why she dislikes the noises so much. She interprets the noises the prisoners make as the noises of sins, but the sins do now leave the prison The mix of sounds creates such a cacophonous din that Evie considers it a wonder the thick stone walls that separate this world from the one outside contain the noise. But they do. (p. 2, l. 28-29). That the means that she cares for the prisoners, and loves them for being sinners, but hate their sins. The houghts of Evie make some odd contrasts. The thought of something as pure a baby Jesus wrapped in a swaddling and something screaming so badly for help as drugs and the ability to mug and bludgeon for nothing combined, makes quite the contrast. It is how she thinks of the prisoners, deep inside they are all pure and clean, but they have been corrupted with bad influence and have the ability to do many wrong things, such a taking dr ugs and mugging, which is the reason why they are in prison now. In the end the reader might realize that Victor does not play any major role in the short story. It is Evie that makes the short story interesting, because she has a rare and innocent view of life. She thinks of the best in everyone and believes that theyre good deep down in their hearts. But when she is met with lack of grief from Victor, her world falls apart and she loses some faith in humanity. She believes in the best in everybody, but if they do not show any compassion at the death of their own grandmother, what should she then believe in? How will her view of the world stand if some individuals are pure evil?

The Chosen, By Chaim Potok Essays (1143 words) - The Chosen

The Chosen, By Chaim Potok The Chosen The Chosen, a fiction novel written in 1967 by Chaim Potok, is about two young Jewish boys and their friendship. It takes us along with them on their journey from adolescence to adulthood. They face many conflicts, and through those trials the author makes his readers think more deeply into life's true meanings. The novel was set in New York during the Second World War. Since the main characters are Jews, this period of time is very significant. Not only were the Jews persecuted during WWII, but New York was also close to a military base, which made it a prime target for bombing. Even the setting has an underlying sense of tension. One of the protagonists in The Chosen is Reuven Malter. Reuven is an orthodox Jewish boy. He is a very smart and diligent student. His father, David Malter raises Reuven alone in Brooklyn, New York as his mother has already passed away. Reuven has glasses, brown hair and eyes, and dresses in the typical orthodox manner. A plain boy, he has a bright mind and a very caring soul. The other protagonist in the novel is Danny Saunders. Danny is the son of a very devoted Hasidic Jewish tzaddik. However, Danny is not a very enthusiastic Hasid. He has earlocks, grows a beard, and wears the traditional Hasidic outfit, but he doesn't have the reverence for it that he should. Danny is a genius. His religion forbids him to read literature from the outside world, so he struggles with his thirst for knowledge and the restraints that have been put on him by both his father and his religion. He lives with his father, mother, older sister, and younger brother in Brooklyn as well. The first antagonist is Danny. He and Reuven had many difficulties. They resolve their problems in the course of the book, but at the beginning they hate each other. Their religious views are also very opposite. Once they overcome their differences, they become best friends. Reb Saunders is the second antagonist. A Hasidic tzaddik, he led his people into freedom in America. Reb has strange ideas on raising Danny. He believes that silence will teach Danny compassion and give him an understanding for pain. He does not talk to his son about anything but the Talmud. Loving and respecting each other immensely, Reb and Danny just never get a chance to express their feelings with one another. Reb holds Danny back and doesn't allow him to reach his full potential, because he feels it is best for Danny. The most important supporting character is David Malter, Reuven's father. Mr. Malter is a journalist. Weak and often ill, he is a Zionist proud of his religion and heritage. He provides Danny with a worldview giving him the opportunity to expand his mind and broaden his viewpoint. He also gives Reuven self-confidence and the ability to make his own decisions. He supports Reuven, helps him through hard times, and shares insights with him. ?A man must fill his life with meaning, meaning is not automatically given to life. It is hard work to fill one's life with meaning,? Mr. Malter once said to his son. Reuven acts as a buffer between Reb and Danny Saunders. Since Reb feels he can't talk to Danny in order to raise him properly, he talks to Reuven about Danny. They talk to each other through Reuven. Reuven is also a very supportive and encouraging friend to Danny. He gives him advice and is willing to listen to Danny's problems. In this predominately Jewish setting, Billy Merrit and Tony Savo give Reuven a window into the outside world. Reuven learned about Gentile culture when with them. They serve an important role in the novel by teaching Reuven that suffering is universal and life isn't always fair. It really awakened him to new ideas. Each of the main characters have obvious flaws. Danny has a good mind, but no soul. He is brilliant, but he unable to relate to people. Reuven is very bright and relates well to people, but he finds forgiveness difficult in practice. When other characters wrong him, Reuven begrudges them and struggles with mercy. Reb Saunders only knew what

Free Essays on Napster Debate

The Napster Debate The Napster software, launched early in 1999, allows internet users to share and download MP3 files directly from any computer connected to the Napster network. The software is used by downloading a client program from the Napster site and then connecting to the network through this software, which allows sharing (uploading and downloading) of MP3 files between all users connected to the network. While Napster does not condone copyright infringement, there is no opportunity in the software to stop this, or for royalties to be paid to artists whose songs are being duplicated for free. Unlike similar file-sharing applications (Gnutella, Freenet), Napster limits users to uploading/downloading of MP3 files only. These files are compressed wave (.wav) files. The advantage of MP3 files is that they are approximately one-tenth the size of the corresponding .wav file and can be close-to-CD-quality. It is for this reason that many artists, record labels and other music industry stakeholders are concerned by the MP3 file format and applications like Napster that simplify the sharing of copyrighted material. Other file formats in common use on the Internet are not as threatening to the recording industry; primarily due to the reduced quality of the recording. Real audio (.ra, .rm) files have reduced sound quality (comparable to radio) and are usually streamed over a different protocol, allowing people to listen to songs without having (or being able) to download the source files. Another 'music' file format common on the internet is the midi format. These files are of no threat to the music industry because the files are not actually a recording of the music; rather a set of instructions to the computer as to what sounds to play (and there is no way to duplicate vocal tracks). This file format is also becoming outdated and being used less and less. The reaction from recording artists, record labels and other music indus... Free Essays on Napster Debate Free Essays on Napster Debate The Napster Debate The Napster software, launched early in 1999, allows internet users to share and download MP3 files directly from any computer connected to the Napster network. The software is used by downloading a client program from the Napster site and then connecting to the network through this software, which allows sharing (uploading and downloading) of MP3 files between all users connected to the network. While Napster does not condone copyright infringement, there is no opportunity in the software to stop this, or for royalties to be paid to artists whose songs are being duplicated for free. Unlike similar file-sharing applications (Gnutella, Freenet), Napster limits users to uploading/downloading of MP3 files only. These files are compressed wave (.wav) files. The advantage of MP3 files is that they are approximately one-tenth the size of the corresponding .wav file and can be close-to-CD-quality. It is for this reason that many artists, record labels and other music industry stakeholders are concerned by the MP3 file format and applications like Napster that simplify the sharing of copyrighted material. Other file formats in common use on the Internet are not as threatening to the recording industry; primarily due to the reduced quality of the recording. Real audio (.ra, .rm) files have reduced sound quality (comparable to radio) and are usually streamed over a different protocol, allowing people to listen to songs without having (or being able) to download the source files. Another 'music' file format common on the internet is the midi format. These files are of no threat to the music industry because the files are not actually a recording of the music; rather a set of instructions to the computer as to what sounds to play (and there is no way to duplicate vocal tracks). This file format is also becoming outdated and being used less and less. The reaction from recording artists, record labels and other music indus...

Pass the Chile

Pass the Chile Pass the Chile Pass the Chile By Maeve Maddox Every time I see a race called the Chile Pepper advertised in my local paper, I have the same reaction: Chile is the country and chili is the vegetable! Most dictionaries give the spelling chile as a variant of chili, but chili remains the most common American spelling. (The British spell chili with two ls: chilli.) The word chili comes from a Nahuatl word cilli. It has nothing to do with the country Chile. (For various theories as to where the country got its name, see the Etymology section in the Wikipedia article. Link below.) Spelling the country (Chile) one way and the edible (chili) another seems to me to serve a useful purpose. As the U. S. Hispanic population grows and as more Americans learn even a little Spanish, the Spanish spelling may come to look right to more and more people. Time will tell. NOTE: Some may argue that the chili pepper is not a vegetable, but a spice. Certainly that is how we use it, but the chili pepper belongs to the same plant family as tomatoes and potatoes. Etymology of the name of the country Chile See this article at YaleGlobal Online for all you could ever want to know about chili peppers. 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 Spelling category, check our popular posts, or choose a related post below:"Because Of" and "Due To" 60 Synonyms for â€Å"Trip†10 Writing Exercises to Tighten Your Writing

The Historical and Socio-political Context on the Poor Essay

The Historical and Socio-political Context on the Poor - Essay Example It is within this wider perspective that this essay analyses child welfare services in the UK, particularly in Wales. The essay begins by providing a brief overview of the historical influences, ideological framework, and organisation and delivery of child welfare services in the UK. It afterwards presents an overview of the nature and level of child poverty in the region and a comprehensive analysis of the efforts of the UK government and the Welsh Assembly Government to address the problem. Since the beginning of the welfare state, concern for child poverty by consecutive UK administrations has varied. Even though rates of child poverty in the earlier period were comparatively low in comparison to the current period, issues were raised with regard to whether the Beveridge approach—health care services are provided and funded through taxes, also called ‘socialised medicine model’—was sufficient to safeguard children from economic instability (Walker, 1999, p. 155). In the 1980s and 1990s, the rates of child poverty increased dramatically, manifesting high rates of unemployment and instability in international economy. Much expectation and optimism arose during the introduction of the UK Labour Government in 1997. Former Prime Minister Tony Blair backed up this expectation in 1999 in his speech (Waldfogel, 2010, p. 34): â€Å"Our historic aim will be for ours to be the first generation to end child poverty†. National objectives were eventually formulated. There was a programme to cut down the rate of poverty by 2005 and to eliminate child poverty completely by 2020 (Bevan Foundation, 2010, p. 30). In the meantime, in Wales, there was general advocacy or this motivation and determination to address child poverty. The former Minister for Children reconfirmed the stance of the Welsh Assembly Government in 2004:

Can the World Still Feed Itself Assignment Example | Topics and Well Written Essays - 500 words

Can the World Still Feed Itself - Assignment Example those comprised in Europe, regarding enhancing agricultural production for the purpose to augmenting energy sources would eventually take its toll in terms of providing an imbalance in food supply. Likewise, there was also reference to preferences for organic food, abhorrence to GMOs, and relentless indifference to potentially endangering water sources to oblivion. At the onset, one could initially be swayed by the assertions of Brabeck-Letmathe given his credentials and authoritativeness on the subject matter. In the capacity of Nestle’s chairman, he should have the competencies to be holistically equipped with relevant information, updates, and future trends pertaining to food production, the global organization’s thrust, he apparently leads. As such, through the same capacity, he could likewise possess latent bias, in terms of opposing the use of these nations’ alleged pursuance of increasing agricultural production for the objective of augmenting energy sources, instead of being ultimately serving the food needs of the global population. By diverting the purpose, most of the agricultural harvests would be earmarked for energy sources, rather than being considered inputs for his global organization. His fear of apparent raises in food prices should not therefore stem from overabundance in agricultural production, which should supposedly drive the prices down and not up. Likewise, there could be a tinge of ironic tone as exemplified in his arguments that other food alternatives (organic food and GMOs) seem to further imply cuts from the market shares of Nestle, in general, as the food giant in manufacturing, processing, canning, preserving and stocking supermarket shelves. In this regard, one deduces that although there could be points that could be considered valid; such as the continued increase in food prices; but the factors contributory to these increases are varied and not limited to the supposedly diversion to produce biofuel. One has had the

A Poets response to place is rarely purely descriptive Essay Example for Free

A Poets response to place is rarely purely descriptive Essay In this essay I will write about whether I agree with the statement above, or not. I will base my conclusion upon a detailed examination of two poems. I will look at the ideas and techniques poets use, language and imagery etc. I agree with the above statement, I feel nothing is purely descriptive, for example when someone says That house looks deep-rooted and daunting the quote is descriptive as well as being someones personal opinion. To one person it may look daunting but to another the house may look safe and restful. Whenever someone describes something, it always includes an opinion, so nothing can ever be purely descriptive. I will back up my opinion by looking at the two poems: London -William Blake (1757-1827) Dover Beach -Matthew Arnold (1823-1888) London is a poem about William Blakes interpretation of the dark side of London, he talks about how everyone is suffering, and how everyone is looking for freedom, no one has a future. Dover Beach is a poem about a beach in England, Matthew Arnold is describing what he feels is wrong with the world, and the reasons for the problems we have. London A poem of social protest, against the suffering of all who live in a world such as this. Written in 1789 (during the British industrial revolution). Not a poem of observed factual detail but Blakes perception of London, he uses the traditional form of alternate rhyming lines to imitate the repetitive predictability of the circle of suffering. London shows that: if the institution and structure of a place is corrupt then the people can never have a chance for innocence. In his poem Blake describes to the reader how there are legal restrictions on the roads, Charterd street. Also how the river Thames is governed Charterd Thames The quotation shows that even a river which should seem free, is owned , restricted. When Blake describes the restrictions, he is also enlightening the reader about the state of the residents of London, mind forgd manacles this quotation shows the depression and imprisoning of people, in their own mind. People are searching for liberty. People in London are abandoning the church because there lives are going so wrong Every Blackning Church appalls. The word plagues really gives us the impact of the place he was walking through, its a very pungent word. In this Poem, Blake uses disconnected stanzas, almost to describe the place where he is , nothing is stable, including peoples life. The rhythm of the poem is monotonous, there is not one positive image or feeling. There is also assonance to reinforce what he is saying. In this Poem, Blake starts to describe London, but as soon as he does, he describes the way people live and how they drastically lack liberty. Dover Beach is a melancholic poem. Matthew Arnold uses the means of pathetic fallacy, when he projects the human feeling of sadness onto an inanimate object like the sea. A repetition of neithernor in stanza 4 underlines a series of denials: . . . neither joy, nor love, nor light/ Nor certitude, nor peace, nor help for pain; (l. 33-34). All these are basic human values. If none of these do truly exist, this raises the question of what remains. With these lines, Arnold draws a nihilistic view of the world he is living in. Throughout the poem, the sea is used as an image and a metaphor. At first, it is beautiful to look at in the moonlight (ll.1-8), then it begins to make hostile sounds (grating roar (l. 9); tremulous cadence (l.13)) that suggest a general feeling of sadness. In the third stanza, the sea is turned into a metaphoric Sea of Faith (l.21) a symbol for a time when religion could still be experienced without the doubts brought about by progress and science (Darwinism). Now, the Sea of Faith and also the certainty of religion withdraws itself from the human grasp and leaves only darkness behind. Matthew Arnold, not only describes Dover beach, he describes he thoughts on the world, and why things are the way they are. To conclude with both the poems I have looked at, have reinforced the statement: A Poets response to place is rarely purely descriptive I have shown by using London and Dover beach that a poet always does so much more than simply describe a place, the poets own thoughts and feelings shine through. The reader gets taken deep down into the poem ,and finds out why the poet feels the way he/she does. Each poem is an insight to the way poets feel about places. Neither poems just describes a place, therefore I empathize with the above statement.

Social Research Essay -- essays research papers

AISHA GITTENS-HIPPOLYTE Taking Two Of The Theoretical Approaches To Social Research Discussed In The Module, Demonstrate The Connections Between Their Ontological, Epistemological And Methodological Assumptions. Which Method Or Methods Would Proponents Of Each Theory Favour As A Result Of Their Assumptions. In order to understand the production of sociological knowledge one must first examine the thought processes that lay behind each piece of research. Before a particular subject matter is researched, the researcher firstly makes certain assumptions about that matter. These assumptions differ dependent on the theoretical approach that is taken. They can be divided into three logical areas, namely ontology, epistemology and methodology. Sociologists researchers first make ontological assumptions. That is to say, they decide what they are studying or what should be studied. They decide what the subject matter consists of and the meanings behind it. They must consider the social reality and the nature of being, in relation to the subject matter. Having satisfied this researchers then make epistemological assumptions surrounding the subject matter. They must decide on the type of evidence to be collected, considering which evidence will deliver optimum validity. They must decide which stance to take during research, objective or neutral, considering which would be possible or even favourable. They must then think about how this can be best achieved. Should the research be classified as 'scientific' or 'unscientific' and what determines this? Based on the preceding ontological and epistemological assumptions a researcher then makes methodological assumptions. Having decided on exactly what is to be studied the researcher then decides how the research can best be managed thus formulating a plan of action. Considerations include whether the research used should be primary or secondary. Whether one will test an existing hypothesis or whether one will construct a theory after having collated evidence. Finally one can draw conclusions as to which strategy to implement with the ultimate goal of producing the type of knowledge that is required. This then results in the type of method or methods of research to be used. To investigate this further I will discuss these assumptions and identify particular methods favoured in relation to two contrasting theories, ... ...ences and to raise any questions or issues that they may have. The research must be useful, ensuring that the reasons for the research are in the best interests of the oppressed and is necessary to bring about social change. Methods The methods favoured by standpoint theorists must give voice to the concerns of the oppressed. They must be able to be representative of those groups. This links this theory to qualitative methods such as in-depth interviewing or participant observation. These methods would allow the researcher to come into close contact with the subject and allow the subject's own point of view to be heard. Other methods can be used such as questionnaires, as long as they serve a useful purpose. As long they ultimately serve to improve the lives of the oppressed. Using two theoretical approaches to social research namely, Positivism and Standpoint theory, I have demonstrated implicit connections in their respective assumptions. The ontological, epistemological and methodical assumptions are all integral facets of the understanding of social research. Once these are understood one can then draw conclusions as to which type or types of methods are appropriate to use.

Boys&Girls Club

The Boys & Girls Club has opened my eyes to many opportunities. This is a safe place where parents can drop off their children or child when they have to go to work. Every day after school I go the Boys & Girls and I have so many things I could do. Such as playing sports in the gym, and even swim in the indoor swimming pool. The Boys &Girls club has a teen center where I always have someone to talk to like friends, counselors, even staff members.I have been a member of the Boys & Girls club since the third grade. I used to like coming to the club but now I love it even more. The club is where I can study and do my homework. I have many interests I’m involved with such as the torch club, mentoring, and previously in apprentice. These activities help me get involved with the community as I grow up. For example the torch club helps me keep the earth clean by recycling, helping the elderly, and giving food and other items needed by people.The mentoring program helps me improve my learning skills for any subject. They help with homework, tests, quizzes, and have fun with you like a best friend. The club means a lot to me as you can see and I’m pretty sure other kids think the same way. I think I am very lucky to be part of the club. I will always keep the club in my heart because their like my second family. I have been a member for 5 years and I think this place is sweet. The club is a great place to be. That’s what the Boys & Girls club means to me.

Journeys Involve New Experiences and Personal Growth

â€Å"Journeys involve new experiences and personal growth† Growth and new experiences are themes that occur in most journeys which can strengthen individuals by learning from their past. Wright’s poetry contains themes that are addressed to the audience about journeys and also reflects on her personal experiences. A film called burlesque also shows Ali’s growth as a performer as she learns and practices at the club which reflects on her growth.The life of Pi trailer depicts a journey that is unexpected with new experiences and shows the personas grow in wisdom and knowledge. Judith Wright’s poem, ‘Legend’ is an example of a journey that involves new experiences and personal growth. This poem is about a boy who starts off his journey with his rifle, a black dog and his hat and aims to get the rainbow. Throughout the poem we realize that all his possession have abandoned and turned against him. Near the end of the poem we can see how the person a has accomplished his mission and aim without his possessions.From this we can how the persona at first thought he needed his possessions to help him but through his experience of losing them he realized he didn’t and accomplished what he aimed in the first place. The persona has achieves something he might possibly not realized he could without his possessions and this is an example of personal growth. ‘This Time Alone’ is another example where the persona faces new experiences. In the poem, the persona talks about her companions death and how she has struggled with it. The poet quotes â€Å"this time alone.This time alone. † The next stanza begins with â€Å"I turn and set that world alight†. Through these two stanzas we can see how the persona emphasizes her loneliness and her struggle to be alone and in the next stanza we see that her struggles might have to the point where she can’t take it anymore so she burns that world with her husba nd. Through these stanzas we can see how the persona is facing a new experience of death of her companion. We also see how this experience has made her lonely which can shape her personal growth.Through both of these poems we can see that ‘Legend’ and ‘This time Alone’ greatly supports the idea that journeys involve new experiences and personal growth. Burlesque is a film that continually shows Ali’s journey of growth as a performer. Ali’s journey started from working at a small pub around her area but she felt that she wasn’t getting paid properly so she left and tried to find a better career to pursue her dreams. As she finds a place she really likes she does what she can to get a job there.As Ali practices her routines and grows in confidence, her unidentified talent of singing became known and for this reason she became the star of Burlesque. From having no confidence and not being treated properly, she became someone who is a star and ends up saving Burlesque. From this film we can see how journeys involve new experiences and these new experiences depict the growth of the persona. She experienced working in a pretty busy club where her colleagues were very pretty. She experienced finding a job and how hard it was to find one that she was interested in and when Burlesque came up, she worked so hard just so she can get in.As she grows in confidence in performing on stage, so did her confidence in making friends and being sexually attractive. All her rehearsals and costumes depicted her confidence as a performer. Her growth has increased incredibly because of the experiences that have come her way and this has been shown through her confidence. Burlesque greatly supports the idea that journeys involve new experiences and personal growth. ‘The life of Pi’ trailer explains the personas journey and his struggles in the journey. The director explains it through picture and also music to set a mood and a tmosphere.At the start of the trailer we see 2 older men talking and one asking the other about how he heard he has an amazing story and then the trailer continues. Using this effect can suggest that the rest of the trailer is a flash back of his journey when he was young and the experiences he had. It also can be used to show a contrast between the younger version of him and how he has grown into someone different than what he was before; perhaps it was because of the experiences that have reflected upon him. Also throughout the trailer we see how the persona has moved his zoo half way around the world.Just from that image we can already think of many obstacles that the persona might have faced. The trailer depicts to the audience the persona’s obstacles of the waves and how this is all new to him and through these obstacles the persona experienced his personal growth. These ways raged into his ship and the ship was gradually going to sink. Also we see the tiger being used i n the trailer at first trying to kill the persona but as the trailer progresses we see that the persona acts like a tiger and overtime their bondage has changed and how they are on the same team.From this we can see the personas maturity and wisdom growing and how this experience has shaped his journey. ‘The life of Pi’ trailer is strongly supporting the idea that journey involve new experiences and personal growth. To conclude, Judith Wright’s poetry, Burlesque and the Life of Pi trailer are all examples of texts that support the idea of ‘journeys involve new experiences and personal growth’ to many extents. These have been explained in the above paragraphs with examples.

Bamako movie analysis

Bamako movie analysis The film by Abderrahmane Sissako, Bamako, is an illustration of the themes revealed in The Eumenides by Aeschylus. The ancient Greek tragedy depicts the human society as it was in those distant times, though it is clear that little has changed since then. Aeschylus reveals the vices of people and brings to the fore the idea of an innocent victim who becomes a prey for sins he has not committed.Advertising We will write a custom essay sample on Bamako: movie analysis specifically for you for only $16.05 $11/page Learn More In Bamako, the trial is also an illustration of the same pattern. Innocent people of Africa suffer because some vicious people commit crimes. Likewise, Orestes who commits matricide because he is told so and is being judged can stand for the entire African society which endures lots of misfortunes because of such global organizations as World Bank and IMF. In the first place, it is necessary to note that the Greek tragedy evokes quite diffe rent emotions and thoughts. Admittedly, Orestes commits a horrible crime as he kills his own mother. However, Orestes does not seem guilty as a deity persuaded him to do that, â€Å"Apollo. He is my witness.† (Aeschylus, 2000, p. 177). More so, Orestes is convinced that the woman ceased to be his mother when she committed two crimes, â€Å"She killed her husband. And she killed my father.† (Aeschylus, 2000, p. 177). Therefore, he was forced to revenge for his father; he was forced to commit such a crime. Nonetheless, furies pursue him and make his life a living hell. Likewise, people of Africa are not guilty in any crimes. Even though some Africans commit crimes, they are forced to do so. For instance, the man who steals the gun has no other choice (Sissako, 2006). What is more, just like Orestes, the thief is punished. However, unlike Orestes, who is punished temporary and is then set free, the thief is punished by himself. The poor man kills himself (Sissako, 2006). This suicide stresses the idea of injustice and the feeling of doom. The scene emphasizes the idea of despair. Another important issue to be discussed is the very trial depicted in the two works of art. While reading the Greek tragedy, I thought that it was an example of the first trial ever, which is rather just. However, after watching the film, I realized that the film was an illustration of the present-day courts.Advertising Looking for essay on literature languages? Let's see if we can help you! Get your first paper with 15% OFF Learn More Admittedly, contemporary courts are far from being just, especially when it comes to multinationals and global structures. In the tragedy, the trial is ‘institutionalized’ by Athena (Carter, 2011, p. 159). The decision made is protected by the power of the deity and the innocent person is saved from its sufferings. In reality, no one can protect the people of Africa as huge enterprises have taken over all major institutions in the region. Innocent people have nowhere to go and have no one to protect them. Even though people have their right to talk and discuss, nothing really changes. The people of Africa claim that the region is exploited by global structures and the governments give budget money away to pay the national debts, instead of focusing on improving living standards in the area. The people Africa understand that the relationship between the people, governments and global structures â€Å"are governed by lies, hypocrisy, and cynicism† (Sissako, 2006). The trial in Bamako unveils a variety of vices of the modern society and the sufferings of Africans, but the trial does not end in a particular decision. This trial is symbolic as there are many talks in the contemporary society, but nothing changes. Finally, the film can be regarded as the necessary contrast to the tragedy. When reading the tragedy, I thought it was logical that Orestes’s arguments were taken into account. Admittedly, it is one of the most common values of the western societies to listen to all sides and make a just decision. In the tragedy, Orestes is listened to and Athena ensures the right of each party to talk. More importantly, the sides are heard and the just decision is made. However, in the film, the people of Africa are not heard. They provide their arguments but the words do not reach people’s ears. The director of the film makes a lot of effort to make the public hear Africans, â€Å"Truth cannot always be expressed in words It can also be silent, and you cannot say no to those who are silent.† (Lim, 2007, n.p.). The silent scene of the funeral embodies this idea. Therefore, the film’s ending intensifies the idea of people’s desire to live in a justice world introduced in the tragedy.Advertising We will write a custom essay sample on Bamako: movie analysis specifically for you for only $16.05 $11/page Learn More In conclusion, it is possible to note that the film is a great illustration of major themes touched upon in Aeschylus’s tragedy. The film has made me see the difference between the values promulgated by the western societies and the real situation in the world where justice can hardly be achieved. Obviously, people need to go back to the just trials of Athena. Reference List Aeschylus, P. S. (2000). The Oresteia of Aeschylus: A new translation. (T. Hughes, Trans.). New York, NY: Farrar, Straus and Giroux. Carter, D.M. (2011). Why Athens?: A reappraisal of tragic politics. New York, NY: Oxford University Press. Lim, D. (2007, February 11). One angry African puts big money on trial. The New York Times. Retrieved from https://www.nytimes.com/2007/02/11/movies/11denn.html?_r=0 Sissako, A. (Director). (2006). Bamako. Bamako, Mali: Archipel 33. Web.

A 5-Step Guide to Revising Your Writing

A 5-Step Guide to Revising Your Writing When writing a paper, getting your thoughts collected, organized and onto paper is the first major hurdle. This alone is enough to send some students into a panic as they feel the pressure is on to churn out a final draft on their first try. The truth is that the first draft of your paper should be little more than an extended stream of consciousness on which you can build, tweak and finally produce your masterpiece. Revising your paper doesnt have to be difficult, though. Heres well give you a 5 step road map to revising that rough draft into the literary masterpiece you know it can be. Step 1: Just Write! The first step is to just get your thoughts down onto paper. Many times, this is one of the hardest steps since staring at a blank page can be intimidating for even the most seasoned writers. To get the ball rolling, begin by setting up a loose outline of what you want to write. Even if your rough draft outline begins with just vague ideas, questions to yourself and off topic tangents, it doesnt matter. This is simply meant to give you a framework on which to build. Bulk out your outline with quotes, statistics and other facts to act as touchstones throughout the paper. As you copy and paste facts, figures or relevant quotes, be sure youre keeping all sources in a separate document. For now, dont worry about formatting, spelling, grammar or even lucidity. See also How to write an introduction to an essay and How to begin and end your essay. Step 2: Begin Tying it Together Now that you have a basic framework, you can start tying everything together. This draft should be more cohesive and you can consider it your Working Draft. You may still go off on unrelated tangents and theres still no need to worry about spelling or grammar. You should, however, focus on tying arguments into your main point. You can help this process by identifying your papers main point establishing the point of the paper (to inform, argue, defend, etc) write your thesis statement (highlight this or put it in bold so you can find it easily as you continue to write) make sure each paragraph has a topic sentence and evidence or support directly connected to it get rid of off topic sections (if you think they could come in useful later, save them to a different file) This will help you bring the paper together and, by now, it should start reading more fluently. Read through it a second time and continue to cut the fat until it reads well and doesnt have a lot of superfluous information that could distract readers. Step 3: Read it Like a Reader The best way to check this step off the list is to sleep on it. Once you have a working draft, save everything and then dont look at it again for at least a day. Then, sit down and read it with your reader in mind. Consider the arguments they may come up with against your point or how they may interpret some of your conclusions. Look for any spots of fuzzy logic and begin to highlight and fix any problems in structure, grammar, spelling or in the way the paper flows. If you find sections jumping around too much, use transition paragraphs to help make it easier to follow. Move around paragraphs or entire sections if thats what it takes to make the paper easier to follow for readers. Step 4: Read it Out Loud Reading through your paper out loud engages your hearing which can help you identify misplaced punctuation and also helps to engage other parts of your brain which can boost creativity. Read from a hard copy so that you can easily make notes as you go through the paper. You can also record your reading so that you can just make verbal notes which may help since you wont have to stop and write things down. You can also highlight clunky areas on your hard copy to come back and rework later. Step 5: Get Critical Now is the time to read through your paper with a truly critical eye. Once youve added your notes from your final reading and tightened up the paper, its time to read it like you want to find something wrong. Get as critical as you can and highlight any areas that dont read well or which seem confusing. You should have some idea of what your instructor wants as well as what they are likely to focus on. Does this professor love shooting holes in a students argument? Look for any tiny loophole and address it in the relevant section. Or maybe its a professor who looks for errors in formatting, bibliography or footnotes. Tweak the paper with the reader in mind in order to deliver a perfectly tailored paper.

Gas price Research Paper Example | Topics and Well Written Essays - 1250 words

Gas price - Research Paper Example Introduction There has been a tremendous growth in the global trade in gas. In the past years, there was no advanced pipeline infrastructure. In this regard, gas trade only occurred regionally. However, due to the availability of Liquefied Natural Gas (LNG) transport capacity, international gas trade have become more popular (Siliverstovs et al, 1). Gas prices are of irrefutable significance to consumers and economies at the grassroots, state, and nationwide levels in the United States and overseas. Oil imports offer a noteworthy proportion of North America and Europe’s refined gas, nevertheless, the international oil market is disreputably unsteady, and can create unexpected â€Å"price spikes† or â€Å"price shocks† (Bomberg et al, 1). Thomas indicates that increases in the gas prices pose a great problem to the consumers in general as well as to the global market. In this regard, it can affect most individuals and families by increasing their budgets. In addit ion, the various aspects that lead to increases in gas prices may appear mysterious to many people (1). Determination of Gas Price The determination of gas prices varies according to various regions. For instance in Europe, the energy sectors set the prices of gas in a manner that prevents the consumers from diverting to the alternative fuel. They do this by setting the level of the price on a platform that places the two options on a complex price relation. The price for the gas manufacturers derives from the customer prices for the cheapest substitute fuel following the netback market value model. This means that the gas producers carry the burdens of the fluctuations in oil prices. These extended indentures comprise the prospect of price reconciliation to adjust to the oil price every three to six months (Siliverstovs et al, 3). Generally, lasting prices occur through a price band where manufacture and distribution cost delineate the floor, and substitute fuels in the power secto r the ceiling. If gas prices remain exterior to that band for a phase of some years, the effects will be either inadequate supply or sluggish market growth. Since different European nations and regions will have dissimilar gas delivery costs and diverse power generation options, price trends might fluctuate all through Europe (Stern, 31). Various economic aspects provide a strong correlation between oil and gas prices. Market behavior and changes in demand and supply assert that precedent changes in the oil price affected adjustments in the natural gas price (Villar & Joutz, 2). This correlation is evident since gas production occurs in relation to oil production, which depicts changes in oil prices pushes changes in gas prices. This correlation occurs in another level, which is through Gas to Oil projects. In this case, a gas producer may choose to either produce gas or convert the gas to liquid fuels, which might become transportation fuel (Stern, 24). Causes of Increasing Gas pri ce One of the major aspects that lead to increase in the prices of gas is the increase in crude oil prices accruing from augmented demand for crude oil. This causes augmented prices of natural gas manufacture and development, placing growing pressure on natural gas prices. The reason for this impact is that there is a competition between crude oil and gas operators for the same financial resources for instance drilling rigs and labor (4). A rise in oil price might cause higher levels of drilling or manufacture activities as

The best of hiring employee's Essay Example | Topics and Well Written Essays - 500 words

The best of hiring employee's - Essay Example Managers and business owners should not exercise their managerial prerogative without interference from the other actors in the employment relationship because it will violate rights of employees and threaten their freedoms. The main practices which lead to success are careful analysis of personalities and qualification of employees. Managers state that employees should have the same core values, attitudes and aptitudes as the company. Also, they have experience in business and a great desire to work for the company. Even if employees lack skills and knowledge, the company will teach and educate them in order to develop the right person. Workers can address job issues with their employer through direct communication to bring actual and desired conditions closer together. The voice mechanism is superior to the exit one because, as firms address the concerns of their existing labor force, workers are more likely to remain with the firm. Managers and entrepreneurs admit that if there is less turnover of skilled employees so it helps the company to reduce the cost of hiring and training new employees. The organization could hire employees taking into account their analytical and practical skills.

Postmodern Design Essay Example | Topics and Well Written Essays - 1500 words

Postmodern Design - Essay Example One manner in which postmodern jewelry may differ from that which came before is the use to which it is put and its place within the wardrobe of the person who wears it. Thus Virpilatis, the Lithuanian jewelry designer, consciously creates jewelry suitable for everyday use: This is essentially the opposite of the traditional view of jewelry, in which it is characterized as a precious, fragile and thoroughly "dead" object that must be preserved from use. In Virpilatis's view, the jewelry becomes part of the wearer and thus, like the rest of his/her clothes, and the person himself, subject to everyday use. The postmodern attitude towards jewelry counters the hierarchy of materials that exists within traditional jewelry. Thus diamonds and platinum are valorized over simple stones and steel. Within postmodern design all materials are of equal value, and the finished work does not depend upon any aesthetic sense of "beauty", but rather function or intellectual ideas. Thus Virpilatis uses raw amber, plastic and pieces of metal that he picks up off the street. Simplicity of design is another feature of postmodern jewelry that enables the wearer and the observer to inculcate their own meaning into the piece without influence from the outside. Consider the following: It is a bangle and yet it appears to have a ring of some... Consider the following: (Chateau, 2006) It is a bangle and yet it appears to have a ring of some kind attached to it. Both bangle and ring are very simple, almost primitive in nature. One without the other would perhaps be of litter interest, but together they form a whole that is beyond their individual elements. The wearer/observer is able to attach their own meaning to the piece without being forced into an interpretation by the designer. Another piece, that combines elements of many different cultural forms, is called, oddly enough Vegan Erotica: (Vegan Erotica, 2006) A sense of humor is perhaps seldom associated with jewelry, let alone the often earnest intellectual origins of postmodernism, but here an element of humor most definitely exists. The name of the piece, which is actually too small to be a traditional punk dog-collar piece (and too large to be a bangle/bracelet) juxtaposes the pure, almost sterile images of "vegan" with the entirely opposite images raised by "erotica". In a sense, in contrast to the other pieces already discussed, there is an overload of information and interpretations possible for the piece of jewelry. Juxtaposition of images occurs in the following piece of jewelry: (Dark Poison Victorian Cross) The mixture of crucifix and leather design makes a startling combination. Again, the two parts of the piece make a whole more than the two would possess if separate. But there is no seamless combination of the elements but rather harsh, apparently unconsidered joining that accentuates the fact that the two pieces were not designed together. This is perhaps the most pristine definition of postmodernism. It is deliberately unaesthetic, and yet powerful at the

Comparison of Traditional and Activity-Based Costing Systems

Comparison of Traditional and Activity-Based Costing Systems   Introduction: It is paramount for all types of firms to invest into a costing system. Cost management enables a firm for continued progression to enable its budget to be more vigorous and ultimately more cost effective. This essay aims to outline the framework for the main two costing systems that determine the costs and predict the activities that are consuming the most resources. To retrieve these cost values, a firm can use one of the traditional cost allocation method or the activity-based costing method. Whilst scrutinising each methods opportunities and challenges, its benefits and drawbacks will also be analysed. Traditional Cost Allocation (opportunities and benefits): The traditional cost allocation method has been described as the absorption of production overheads (excluding selling and administration overheads) into product costs for stock valuation (Letza and Gadd, 1994). The premise of this costing method is to calculate the indirect costs of a manufacturing business, with the notion of assisting managers make decisions beneficial for the organisation in terms of both costing and profitability. This is rendered by using only one overhead rate. Commonly, the machine hours or labour costs as these are directly relevant to the units produced, which can be shown by the following equation (Atrill and McLaney, 2015): As there is only one overhead rate, there is an arbitrary allocation of excess costs to its total volume base. The CIMA Technical Services (2001) mentions the traditional costing system relies upon three stages to formulate its costs: 1. Accruing of all the costs within a department 2. Designate the indirect costs to the departments that are functional, from the total costs 3. The indirect costs calculated should then be applied to products and services. These 3 stages allow for the costing system to align itself and be in accordance within the guidelines of the Generally Accepted Accounting Principles (GAAP) (Johnson, 2014). Moreover, for firms that produce only 1 product, this system allows for a quick and smooth implementation process. This is because the total volume allocation base will only cover the volume for the sole product in the firms entire production line (Hansen Mowen, 2006). Flaws of Traditional Cost Allocation inception of ABC: Over time the use of this traditional costing system has had its limitations and drawbacks. Whilst being in accordance with the guidelines of the GAAP, the traditional system for costing omits the costs created by customers. To use the results of costing in external financial reports, it excludes selling and administration overheads. The use of only one overhead rate eliminates many other potential costs associated within a firms entire production line, which can lead to unembellished imprecisions. (Atrill and McLaney, 2015) In the past, the traditional approach in determining product costs has worked reasonably well. Overhead rates were typically of a much lower value for each direct labour than the rate paid to direct workers as wages or salaries. However, it is now becoming increasingly common for overhead rates to be between 5-10 times the hourly rate of pay due to the increased significance of overheads (Horngren et al, 1999). Even an insignificant change in the amount of direct labour worked on a job could massively affect the total cost deduced due to direct labour hours on the overhead cost loading. Moreover, overheads are still typically charged on a direct labour hour basis; overheads may not be closely related to direct labour however. (Atrill and McLaney, 2015) Principles like these in the traditional system reduces the accuracy of the model, questioning the legitimacy of this costing approach. As a result, what arose was the opportunity for an alternative technique to overcome these flaws. This led to the inception of Activity-Based Costing (ABC) Activity Based Costing: The inception of an alternative costing system had been brought about in the early 1980s by Robert Kaplan the first advocator of Activity-Based Costing. It was his aim to use more cost drivers to reduce the inaccuracies and inadequacies of traditional costing systems (Singer Donoso, 2008). Activity-based costing is an accounting practice by which costs are allocated on the basis of a firms activities. The implementation of this costing system is explicated by a chronological, 5 stage template process, which Figure 1 shows. The major amendments made to the traditional costing system are the multiple cost drivers and overhead rates that are identified. Identifying cost drivers holds as the imperative component towards a successful ABC system, for a more accurate and wholly reflective costs within a firm. The cause and effect relationship with activity costs acts as a basis for attaching these costs to a product or service (Atrill and McLaney, 2015). Created to forecast future costing, forward planning places managers in a more prominent position to assess the likely effect of new products and processes on activities and costs, leading to wider opportunities for firm managers (Horngren et al, 1999). Activity-Based Costing Opportunities and Benefits Activity-based costing offers a wide plethora of diverging opportunities. Significantly, the system has been taken on and been made more relevant to service industries. In the absence of a direct material element, a service businesss total costs are more likely to be predominantly composed of overheads. A survey conducted investigating 176 UK businesses (from varying industries) with annual sales revenue greater than  £50 million found overheads represent 51% of total cost for service providers. This is in stark contrast to 25% for manufacturers. These statistics certainly point towards the fact that ABC is an appealing proposition to adopt for firms that sell services rather than products (Atrill and McLaney, 2015). ABC can be used as a powerful tool for continuous rethinking and dramatic costing improvement in not only the services and products, but also market strategies and processes (Jinga et al, 2010). When Chrysler was placed in a period of financial turbulence, it exalted its costing system to ABC in 1991 in attempts to catch up to its formidable competitors, Toyota and Ford Motor Company. Previously, the true costs of Chrysler were made to be 30 times larger than what had been calculated (Meador, n.d.). Post-ABC (after short-term struggle through inevitable transitional difficulty) Chrysler recovered to a competitive standpoint; the automotive firm claimed they have saved hundreds of millions of dollars to date. (The Economist, n.d.) Similarly, the previously publicly-owned Royal Mail endorsed the ABC system to discover the cost of making postal deliveries, they identified 340 separate activities and subsequent cost drivers (Atrill and McLaney, 2015). The implementation of ABC can present a strenuous challenge, but with astute and correct execution, a firm can reap fruitful benefits. Within 5 years of implementation of ABC, Dutch firm Wavin made this system part of its day-to-day management culture, playing a significant role in their management excellence programme. Wavin introduced ABC by linking it to a practical business application profitability management which considered an ideal pilot area for learning about ABC, as well as establishing a deeper understanding for the relationship between product and customer profitability (Horngren et al, 1999). However, by treating ABC as a short-term concept, Wavin ran into trouble. By operating on a day-to-day management culture, they concluded every effort should be made to calculate ABC for all products. The caveat was that their real emphasis should be placed in ensuring the decision-making processes would lead to the accuracy of ABC attributed to both customers and products. Consequently, with its products Wavin used a two-phased approach whereby customers were classified into separate cost drivers. This approach generated an overall cost/customer matrix which was utilised as a foundation for its managerial decisions, representing the most significant part of the companys business (Horngren et al, 1999). Wavins implementation of ABC showed the relative unease for a firm to change its costing system, whereby the system has had many critics on its complex nature. Criticisms/Shortcomings of ABC: In spite of its main objective being to add accuracy and precision into costing schemes, from its inception ABC contained flaws. Analysing multiple overheads to identify cost drivers is time-consuming and costly. The cost of setting up the ABC system, as well as costs of running and updating it, must be incurred. The more overheads and cost drivers that are identified, the greater potential is associated with higher maintenance costs (Horngren et al, 1999). Should the firms operations be more complex and involve many activities and cost drivers, the longer the time spent to maintain this scheme. Thus, higher expenses should be paid towards its maintenance.The implementation of this costing system also presents challenges. Managers need to be taught and prepared to facilitate these new schemes, which comes with external and additional training. Once more, the complexity of mastering the scheme can be taxing in terms of time consumption. Many firms have found it problematic to implemen t ABC to existing, traditional costing systems, where it is argued that it is more manageable for start-up firms to commence with ABC (Horngren et al, 1999). Furthermore, each firm looking to take on this scheme must have all its business components broken down into its discrete components to identify all potential cost drivers. Perfecting the art of this scheme requires prolonged training, which again is an expensive measure (The Economist, n.d.). Comparing TCA to ABC: Traditional cost allocation has been around since the 1870s, where its use as a system has been going for many more decades than its alternative ABC: its inception was in the early 1980s (Ben-Arieh Qian, 2003). Interestingly a study claims that ABC is an additional costing system, not an alternative. When comparing different firms financial situations, it is highly likely that these firms do not have the exact same costing system. Some firms may use a traditional system with only one activity and cost driver associated to it, whilst others using ABC will have multiple activities and cost drivers: adding onto what the traditional system has (Narong, 2009). ABC includes labour or product parts that can be identified whereas the traditional method arbitrarily accumulates salaries, expenses, and depreciations. (Blocher, 2006) For estimating costs, ABC is a more precise system as it nurtures managers in becoming more knowledgeable of the indirect resources which identifies and removes cost drivers that are of no marginal value. It also gives managers an insight into existing parameters that have generated demands. (Jones Dugdale, 2002) The traditional approach sees its overheads as rendering a service to cost units, the cost of which must be changed to those units. ABC on the other hand views overheads as being caused by activities, like operating a store to house the cost units. Since it is the cost units that cause these activities, it is thus the cost units that must be charged with the costs that they cause. A reason for the inception of ABC is within the way overheads are organised. The traditional approach has the overheads apportioned to product cost centres, whereas ABC has its overheads analysed into cost pools, with one cost pool for each cost-driving activity. (Atrill and McLaney, 2015) The intention of ABC was neither to measure short-term variable costs nor provide a day-to-day guidance on process quality. With its forward planning nature, using ABC to predict short-run costs overlooks the fact that costs are the results of spending decisions (Horngren et al, 1999). To its disadvantage, the traditional system, on the other hand, does not present non-financial information concerning the Small and Medium Enterprise (SMEs), perhaps displaying a slight negligence (Hilton, 2006). Conclusions: Whilst in theory there are two major approaches to choose from for a firm to undertake its costing decisions, there is no politically correct or preferred choice. Each costing system presents altering opportunities and challenges, where a firm ultimately has to choose dependent upon factors such as the firms industry. There has not been a major swell of manufacturing firms converting to implement ABC. Costing systems in the manufacturing sector are far more complexed, needing to convert materials into work in progress, than finished goods. However, large-scale manufacturing firms such as Siemens, Philips, Volvo and Ericsson made the brave decision in the 1990s to implement ABC. (Horngren et al, 1999) Yet 2 of these firms in Siemens and Philips have in todays climate have lost a significant market share to they once had; whether this is attributed to ABC is another question. It is important to note that the intended objectives of an ABC system at the time of implementation are likely to differ from its resulting consequences. The methodology behind ABC sets a company in a superior platform in terms of precision and accuracy, allowing managers to make more informed and knowledgeable for a firms long-term future. References Atrill, P. and McLaney, E. 2015. Accounting and finance for non-specialists. 1st ed. Harlow [etc.]: Pearson Education, pp.282-306. Ben-Arieh, D. and Qian, L., 2003. Activity-based cost management for design and development stage, International Journal of Production Economics, 83,169-183 CIMA Technical Services. 2001. Activity-based management an overview. [pdf]. CIMA Technical Briefing. Available from: www.cimaglobal.com/technicalreports [Accessed 23 March 2017] Hansen, D. and Mowen, M. 2006. Cost management: accounting and control. Mason, OH: London: Thomson/South-Western. Hilton, R.W. 2006. Cost Management: Strategies for Business Decisions, 3rd Ed. McGraw Hill, New York Jinga, G., Dumitru, M., Dumitrana, M. and Vulpoi, M. 2010. Accounting systems for cost management used in the Romanian economic entities, Accounting and Management Information Systems, 9(2), pp.242-267. Johnson, R., 2014. Traditional Costing Vs. Activity-Based Costing | Chron.com. Available at: http://smallbusiness.chron.com/traditional-costing-vs-activitybased-costing-33724.html [Accessed March 24, 2017]. Jones, T. C. and D. Dugdale. 2002. The ABC bandwagon and the juggernaut of modernity. Accounting, Organizations and Society 27(1-2): 121-163. Letza, S. and Gadd, K. 1994. Should Activityà ¢Ã¢â€š ¬Ã‚  based Costing be Considered as the Costing Method of Choice for Total Quality Organizations?. The TQM Magazine, 6(5), pp.57-63. Martin, J. (n.d.). ABC vs TOC. [online] Maaw.info. Available at: http://maaw.info/ArticleSummaries/ArtSumHolmen95.htm [Accessed 28 March 2017]. Meador, D. (n.d.). ABC: Initiating Large-Scale Change at Chrysler The Systems Thinker. [online] The Systems Thinker. Available at: https://thesystemsthinker.com/abc-initiating-large-scale-change-at-chrysler/ [Accessed 28 Mar. 2017]. Narong, D.K. 2009, Activity-Based Costing and Management Solutions to Traditional Shortcomings of Cost Accounting, Cost Engineering, 51, 8, pp. 11-22, Business Source Premier, EBSCOhost, [Accessed 26 March 2017] Singer, M. and Donoso, P. 2008. Empirical validation of an activity-based optimization system, International Journal of Production Economics, 113, pp.335-345 The Economist. N.d. Activity-based costing. [online] Available at: http://www.economist.com/node/13933812 [Accessed 26 Mar. 2017]. ABC WordPress. (n.d.). Activity-Based Costing (ABC). [online] Available at: https://allearth.wordpress.com/education/cost/abc/ [Accessed 30 Mar. 2017].

A Trip to the Store :: Parables Short Stories Essays

A Trip to the Store There once was a man, a ordinary man named John. John had a family with a wife and three kids, a house with a garage and two cars, very much of an average person was our John. One day John's wife asked him to go to the store to get some bread. As John put on his coat and found the keys to the car he already knew how he would get to the store. He would pull out of the driveway and turn left on Hazelwood Road. He would go past the neighbors on whose land he bowhunted every fall, down the hill, between the swamps and up the next hill to the highway. There he would right onto County Road 20 and cruise down the narrow road that wound past the State Park and the Country Club, probably glance at the lake to see how many ice houses were on the lake and then continue to the intersection of County Road 21. There he would turn left and continue on his way past Ruttger's, where he had often thought of getting a membership, past the boat landing where he liked to put his boat in the lake when he fished walleyes in the summer. Past Koblilka's where he bought his licenses and into town. Shortly after entering town he would coast to a stop at the stop light and wait to turn right. Then a short drive past the myriad's of restaurants and other business's hoping but never getting green lights at the intersections and then finally to turn into the parking lot of the store. Then after making his purchase he would turn around and retrace his route back home. It was a route John had taken many times before and was familiar and comfortable with. The route was one he could use with little thought or attention required on his part. Often instead of thinking about where he was going he would think about other things while he was driving or perhaps just listen to the radio. Sometimes he could make the whole trip there and back without hardly noticing the route itself. Not to say the trips were always easy, sometimes bad weather made the route slippery or heavy traffic made the trip longer then it should be. There was always a chance of having a flat tire or other car problems along the way.

Cholera: Shaping Social Attitudes and Science in Government Essay

Introduction During much of the 1800’s and the 1900’s Cholera was a disease which had many similar characteristics of the plague that affected Western civilization. Cholera had a profound affect on not only social and cultural attitudes, but religious ideas, medical thought, and the role of science in the government. Many historians, scientists, and doctors all have different views on how Cholera was spread, and where this execrable disease came from. How Cholera shaped social attitudes at that time, can still be seen in how social attitudes are shaped in modern day society. Cholera also shaped science in the government, and especially emphasized on sanitation, which can also be seen in modern day society. Without the epidemic of Cholera, how would life be different today? Would there be segregation of social classes? Would sanitation be important? Most likely, yes they would, but Cholera is an interesting case to study when looking at these questions. Social Thought During the Cholera Years Throughout the many years Cholera was prominent in many areas, social turmoil was at an all time high. Different social groups as well as social classes were experiencing feelings of distrust, anger, and fear. â€Å"†¦almost before cholera even appeared-Europeans and Americans had associated cholera with social class and economic background.†[1] Poor social classes were frightened that their traditional ways of life would be violated because there were many arguments made that Cholera was associated with the poor. For example, Rene Villerme believed that poverty was the cause of disease.[2] This led the poor social class to not be able to trust anyone. The poor especially did not have any trust in doctors. Their fear was that doctors were the agents of evoking something that could potentially hurt them. Because of their distrust and fear of doctors, the poor social class despised isolation hospitals. A quote that came from poor people in Manchester was â€Å"To the hospital, pull it to the ground.†[3] This quote clearly shows the resentment that the poor social class had towards hospitals. Threats, like the quote above, made doctors and hospitals feel that they were under attack. Next, the middle class feared Cholera as a social stability threat. They were fearful of the economy being disrupted as well as an increase of anger being provoked. Their fear was accurate considering that riots did break out in some areas. For example, in Russia, riots began to break out when there were many police enforcing isolation. [4] It is quite apparent that during the 1800’s and 1900’s when Cholera outbreaks were abundant, social attitudes were shaped in an overall negative way. Correlation of Social Thought Shaping Modern Society In modern society, most humans have encounters with many, many different people and social classes. Do you trust every person you have an encounter with? Of course not, especially if you have ever been hurt by someone you thought you could trust. That is how the poor social class felt when they were hurt by doctors. Today, trust is one of the fundamental parts to having a relationship with someone. With trust being a big issue to the poor social class during the Cholera outbreaks, it has had a part in the shaping of modern society issues of trust. When people today see that people during the 1800’s and 1900’s could not trust doctors, who are supposed to be there to help and save lives, then that gives the modern society the question of who can they trust? Today, you see a lot of trust issues between boyfriends/girlfriends, spouses, co-workers, politics, etc. There is a clear correlation of how trust in past events have shaped modern society, and possibly even made it worse. Next, anger is an issue in modern society, as well. Anger can turn into violence very easily. This was seen in the past with the riots that broke out during the years Cholera was prominent in society. Today, violence is a big issue as a whole in many different areas. Like the middle class feared anger during the 1800’s and 1900’s, it correlates with modern day people fearing anger and acts of violence. Cholera is just one of many components that has shaped social attitudes in modern day society. Although circumstances during the 1800’s and 1900’s are very different from modern society, it is clear that events from the past do have an affect in shaping social aspects of things in the future. Environmental Conditions During the Cholera Years Overall, during the years that Cholera was most prominent, the environment was revolting. The main reason for the environment being so bad was because of the lack of modern technology for sewage systems. Waste seemed to be spread everywhere; in soil, rivers, streets, etc. Water flushed toilets were not very prominent during this time. â€Å"Most human wastes found their way either into leaky cesspools or directly into street drains.† [5] The cesspools were not cleaned often enough to keep the area sanitary, which was one of the direct causes for the environment being so awful. Not only would human waste be spread throughout the environment, but trash and animal bodies, too. All of this horrible pollution would be the air that people during that time would breathe in, and it would also find its way into the water that they drank. Numerous cities were polluted with all of these foul things, and it was becoming a big problem. Along with the bad pollution, some cities were also ve ry overcrowded which would make matters much worse. Science in the Government During the Cholera Years During the1800’s and 1900’s, scientific research mainly focused on the emphasis of the cause and communication of Cholera, as well as what was the best way to treat it and stop the spreading of it. There was a central argument of miasma versus contagion, but it was clear that the majority associated Cholera as a miasmatic disease. For example, Erwin Ackerknech, believed pollution to be the foremost cause of disease for obvious reasons, and he was not the only one to believe that. John Snow focused on Cholera as being spread through water. Mainly, polluted water that contained fecal material.[6] Snow did numerous studies on Cholera being spread through water. In â€Å"On the Mode of Communication of Cholera†, Snow presents various different studies that examine the correlation between where people were receiving their water from and how many were diagnosed with Cholera depending on where their water was from. Snow presented his data in tables to show that more dea ths were prominent in areas with bad water supply. â€Å"This table shows that in the greater part of Southwark, which was supplied with worse water than any other part of the metropolis, the mortality from cholera was also much higher than anywhere else.† [7] This quote is just one of many examples that prove Snow’s theory that water was one of the main sources for the spread of Cholera. Another study that Snow conducted was on two districts in London that were very alike in social and economic compositions, but had different water supplies. His conclusion found that one of the districts suffered much more than the other with Cholera due to the water.[8] So, where does science in the government come into play? There was clearly a serious environmental problem, and who was going to make the initiative to think of something to help and propose it to the government for help? Edwin Chadwick was the answer. Chadwick was a known for how he improved public health through sanitization. Chadwick’s inquiry called The Report on the Sanitary Condition of the Labouring Population, â€Å"was the greatest classic of the sanitation movement, and one that outsold well-known novels.† [9] Chadwick’s main focus was in the sewer and water systems. He wanted a system where fresh water only was pumped to people, and that waste, sewage, trash, etc. was disposed of the correct way without seeping public areas. Because of Chadwick’s Report, A Public Health Act was approved by the British Parliament. â€Å"The 1848 Act empowered local boards of health to enforce drainage, build sewers, compel the servicing of cesspools, pave and clean streets, deal with nuisances, inspect lodging houses and burial grounds, control the water supply, and raise local taxes to pay for it all.†[10] The above quote tells how the environment was soon being changed for the better now that Chadwick was able to make an impact on the government to do something. Cholera shaped the role of science in the government by emphasizing the importance of sanitation to the government, in which in return the government would act accordingly with the people’s best interest in mind. Shaping the Importance of Sanitization in Modern Society In modern society, sanitization is a major component of life. Everywhere you go, you are subject to germs, and more and more people are taking measures of sanitization to keep themselves healthy. One example of these measures is hand sanitizer. In modern society you find this everywhere; libraries, schools, hospitals, stores, etc. If it was not for the Cholera outbreak and Chadwick’s extensive emphasis of the importance of sanitation, how would modern society be today? Dirty? There is no knowing, but sanitation in the 1800’s and 1900’s definitely helped shape society today, for the better. Another example of the importance of sanitation today can be seen in restaurants. It does not matter what restaurant you go to, every one of them has a letter on the outside indicating the cleanliness of the establishment. Also, any doctor or dentist appointment that you go to, you will always notice that the doctor makes a point to was his/her hands before and after seeing a patient. Any tools used by the doctor or dentist are either brand new or well sanitized before they come in contact with their patients. There are numerous measures of sanitation in modern society today, whether government controlled, or peoples person preferences of how they like to stay sanitary. Health is a major component to modern society, and Chadwick’s Report during the Cholera outbreak helped illuminate the importance of sanitation to where it is still being used and made better in modern society. Conclusion In conclusion, it is apparent that Cholera had an effect on many different things in many different ways. Some are positive ways: development of sanitation, and some are negative ways: social attitudes of distrust and violence. These negative and positive effects of Cholera can still be seen in modern day society which shows that Cholera helped to shape social attitudes as well as the role of science in government. Where would modern day society be today if the outbreaks of Cholera never came about during the 1800’s and 1900’s? Social attitudes could easily be very different and sanitation may not be a serious factor in most peoples lives. Events of the past are one of the main responsibilities of how society is shaped today. Cholera will be forever remembered and known for its different effects on how society is shaped today. ———————– [1]J.N. Hayes, The Burdens of Disease: Epidemics and Human Response in Western History (New Brunswick, New Jersey and London: Rutgers University Press, 1998 and 2009), 140. [2]J.N. Hayes, The Burdens of Disease: Epidemics and Human Response in Western History (New Brunswick, New Jersey and London: Rutgers University Press, 1998 and 2009), 140. [3]J.N. Hayes, The Burdens of Disease: Epidemics and Human Response in Western History (New Brunswick, New Jersey and London: Rutgers University Press, 1998 and 2009), 140. [4]J.N. Hayes, The Burdens of Disease: Epidemics and Human Response in Western History (New Brunswick, New Jersey and London: Rutgers University Press, 1998 and 2009), 139. [5]J.N. Hayes, The Burdens of Disease: Epidemics and Human Response in Western History (New Brunswick, New Jersey and London: Rutgers University Press, 1998 and 2009), 143. [6]Professor Williams. â€Å"Lecture.† September 26, 2012. [7]John Snow, â€Å"On the Mode of Communication of Cholera.† (London: Churchill, 1855). 35. [8]J.N. Hayes, The Burdens of Disease: Epidemics and Human Response in Western History (New Brunswick, New Jersey and London: Rutgers University Press, 1998 and 2009), 147. [9]J.N. Hayes, The Burdens of Disease: Epidemics and Human Response in Western History (New Brunswick, New Jersey and London: Rutgers University Press, 1998 and 2009), 145. [10]J.N. Hayes, The Burdens of Disease: Epidemics and Human Response in Western History (New Brunswick, New Jersey and London: Rutgers University Press, 1998 and 2009), 146.

Polvoron

I. Executive Summary The researchers Nikki Y Pulumbarit and Jessa P Alberto are both graduates with degrees in Hospitality Management at Mariano Quinto Alarilla Polytechnic College. The business plan entitled MILKYRON it is a variety of polvoron that has the mixture of fish and powdered milk. The product offer a healthful benefit to its clients through promoting consumption of fish specially fot the children who are not fond of eating fish. MILKYRON is very nutritious compared to the other polvoron offered int the market because it contain fish which is a good source of protein and also the milk which is rich in calcium.MILKYRON is very unique because of its flavor and its affordable price. The owners Nikki Y Pulumbarit and Jessa P Alberto are both financially capable on handling a business and the starting capital will be P 100, 000. 00. The mission of the business is to provide unique and healthful variety of polvoron and to consider foremost the satisfaction of the customer. The g oals and objectives of MILKYRON is to start the business on April 25, 2013 and by gaining good customer feedback, to encourage other teenager to build their own business too even they are young. Also to expand our knowledge and capability on handling the business.MILKYRON will be beneficial to its customer because it has the mixture of fish which is good source of protein and milk which is a good source of calcium it is nutritious yet affordable. The future product will be Fishy Yummy Yema also it has the mixture of fish. The business is registered at Securities and Exchange Commission (SEC) under Sole- Proprietorship. Sole Proprietorship is a type of business enetity that is owned and run by a single person. MILKYRON is manage by Nikki Y Pulumbarit as the general manager and Jessa P Alberto as the Assistant Manager.Product manager will be Nikki Y Pulumbarit responsible for over-all running of the business and responsible for securing contracts, financial/ accounting and marketing p urposes. Product Assistant Manager will be Jessa P Alberto responsible for securing employees compensation and responsible for customer service. The product MILKYRON will be marketable based on the data collected through survey answered by the respondents. According to the Age between 12-20 years old want to buy our product. In terms of Gender women are more likely interested on our product, the question â€Å"will you buy MILKYRON? most of the respondents answered that they will buy our product while the other are undecided. The survey also ask them that â€Å"what will be the best drink that will complement on our product? † most of them answered that water is the best complementary drink in MILKYRON. The business will located at Mc Arthur Highway Meycauayan Bulacan because most of the respondents answered that the perfect spot is on Commercial Area. MILKYRON has many competitors these are some, Goldilocks Polvoron, Sasmuan Polvoron who offered a natural kind of polvoron. This proves that our product is very unique because of the fish flavor itself.The price is very affordable it costs only P 5. 00 per piece. MILKYRON will be advertised through fliers, leaflets, tarpaulins and most of the time on social media sites like facebook and twitter. Organization / Person| Description| Purpose| JV Tarpaulin printing| Printing Services| Advertising| Globe Telecom| Mobile Phone Services| Customer Service and Advertising| Savemore Supermarket| Supply Shop| Ingredient Supplier| Engr. Benjamin Moronia Jr. | Financial Advisor| Financial Inquiries andProduct Consultant| K. Dot Computer Services| Computer Service Provider| Computer services|