Coffee Shop Assignment Example | Topics and Well Written Essays - 3000 words

Café - Assignment Example These incorporate standards of unbiasedness when serving clients everything being equal; reasonableness in managing exchanges; shirking of fairness in all the endeavors; and serving the clients straightforwardly. To guarantee best practice in taking care of clients, I concocted different qualities from which the future staff will be required to draw consistently. The general business will put stock in offering quality administrations in a situation of affectability while simultaneously regarding our future clients as equivalents regardless of the distinctions in any part of life. We will be driven by affectability for the necessities of the clients thus permit an incredible space for adaptability implying that we will show kindness, unprejudiced nature, idealness and expeditiousness in our client assistance. The Hawaiian coffeehouse will be a corporate substance that will use a chain of diners offering prepared to eat nourishments. The diners will extend from medium estimated inns to quick nourishments smaller than expected outlets that will be situated in the towns of the United States. The stores will receive an extremely rich assortment of cooking styles in setting up their dinners consequently provide food for changed gatherings of clients. They will offer quick nourishments and eat-in administrations relying upon the decision of the clients. They will likewise offer free conveyances of some specific classifications of nourishments to their clients situated in or around the downtown areas close to where the stores will be based. The shop will be claimed by a gathering of chiefs who will likewise happen to be its establishing fathers. The administration of the shop will be made of a gathering of qualified staff who will work at the different littler stores to guarantee the smooth running of the everyday exercises particularly the client care support. The steady divisions will incorporate deals and showcasing accused of the job of broadening and keeping up the client base; the client care office managing the worries of the clients; the administrative office managing information the executives and organization of the chain stores and the culinary office to manage the readiness, cooking and serving of the nourishments. The shop will utilize around 1200 client support exceptionally prepared staff from every one of its outlets (Mabey and Iles 1995p56). Client care So as to get a huge market for their items, I will concoct a solid deals group to accept items as close as conceivable to the objective market. The business office will be accused of the job of prompting the general administration on the best setting to raise more restaurants. For the occasion, I have recommended zones with enormous groupings of individuals for example close to transport terminuses, close to foundations of learning, at the railroad stations, close to open and shut commercial centers, at the focal point of the downtown areas and towns so as to arrive at a wide segment of clients (Morgan 2001pp61-67). The chain of bistros will be intended to flourish with their capacity to create items that stand apart from the others in the market as a result of their inventiveness. As a method of separating ourselves with manifestations of appealing nourishments, the culinary

Poopie Pants :: essays research papers

Poopie Pants When is the End of the World?      The apocalypse has to be sure in no uncertainty been an idea that has gotten a handle on the psyches of both old and present day civic establishments. Both new and old developments are in reality totally different from one another. While innovation is showing signs of improvement, the old religous sees gradually lessen. Despite the fact that the two are altogether different, the both have the equivalent ruinous outcome.      The lion's share of old belif toward the apocalypse comes profoundly from their religon. Basically, they belived that their god(s) would demolish them by a catastrophic event, for example, a flood in light of their transgressions. A case of this is the old Romans belived that Zues will flood the world trusting the purge earth of all wrongdoing. Since Mount Olympus was up so high in the sky, a flood was the catastrophic event of decision since it will protect the divine beings. Different religons too belived in a mass flood in the plan to clense of transgression. One of the most renowned is the Catholic story of Noah and the Ark. Here, God floods the earth for fourty days and fourty evenings while it was Noah’s obligation to place two of every creature in the ark, planning to begin another world when the flood was finished; much like what the old Romans belived. Regardless of what the antiquated religon, they truly belived profoundly in their religon in a charact eristic diaster.      In todays present day world, as innovation developed, increasingly extraordinary medthods became out from the two dimentional religous see. To develop this thought, during the space race in the ‘60s, researcher have taken in the devistating impact a space rock has if the earth was to be struck by one. On the off chance that it hits land, the residue would cover the earth and not let daylight in killing plant and creature life. We are not by any means safe if a space rock were to hit the sea. Researcher have verified that a space rock the size of Manhatten would hit the sea, it would cast a 400 foot or greater tsunami and inundate a large portion of the landmasses sea line. Talking about Manhatten, eversince the fruition of the Manhatten venture, mankind can wreck the world with atomic, hydrogen, and nuclear bombs.

Mid-Semester Reflections

Mid-Semester Reflections Well, we’ve made it to roughly the halfway point in the semester. With spring break only a few days away, I thought now would be as good a time as any to reflect on the first 8 or 9 weeks of the semester. Every semester brings on a unique set of challenges and exciting moments, and this semester has certainly been no different. For starters, I held a conference again. It took a lot of work, energy, and focus, but seeing it all come together was well worth it. Being able to work on a project so impactful for hundreds of students and professionals from around the country was truly special, and something that I will never forget. I’ll make a full post on the leadership experience within the organization, but my biggest takeaway is this: if you have the chance to take on a leadership role on campus, no matter how much it may intimidate you, go for it. I’ve taken away so many valuable and unique lessons from my time on the executive board of the Illinois Sports Business Conference. It has been a formative piece of my college experience thus far, and it opened up doors I never knew existed. In writing this, I recognize that I have a lot more I want to write about in a future post. Presenting at the 4th annual Illinois Sports Business Conference. I’ve also had the chance to fully experience my major and minor during this semester. Studying topics ranging from small business consulting to management decision models to ecological political theory has provided me with a varied work load and varied expectations. This has proven to be both enjoyable and valuable. I’ve enjoyed being able to study such a wide variety of topics at once, and each subject provides unique challenges. For example, if I want a break from reading about flora and fauna in my ecological theory course, I can open up my management decision models folder and work on ANOVA tables and regression modelling in Excel. Finally, I’ve had the opportunity to take time for myself as well. While still being busy, and while living in one of the flattest states in the country (not a knock against IL, just stating facts), I’ve still been able to go hiking multiple weekends this semester. Being able to enjoy nature, get exercise, and take a break from everyday responsibilities has proven to be both relaxing and useful. Hiking at Kickapoo State Park, about 20 minutes off campus. I will say, however, I do have one major mid-semester resolution: blog more. I’m hoping to write more on each of the topics mentioned above, provide further insights into my college experience, and share some helpful tips along the way. Talk soon. Steven Class of 2019 I’m from New Canaan, Connecticut. I'm studying Management Entrepreneurship in the Gies College of Business and Political Science in the College of Liberal Arts and Sciences.

Compound Definition in Chemistry

The word compound has several definitions. In the field of chemistry, compound refers to a chemical compound. Compound Definition A compound is a chemical species that is formed when two or more atoms join together chemically, with covalent or ionic bonds. Compounds may be categorized according to the type of chemical bonds holding the atoms together: Molecules are held together by covalent bonds.Ionic compounds are held together by ionic bonds.Intermetallic compounds are held together by metallic bonds.Complexes are often held together by coordinate covalent bonds. Note that some compounds contain a mixture of ionic and covalent bonds. Also note, a few scientists do not consider pure elemental metals to be compounds (metallic bonds). Examples of Compounds Examples of compounds include table salt or sodium chloride (NaCl, an ionic compound), sucrose (a molecule), nitrogen gas (N2, a covalent molecule), a sample of copper (intermetallic), and water (H2O, a covalent molecule). Examples of chemical species not considered compounds include the hydrogen ion H and the noble gas elements (e.g., argon, neon, helium), which do not readily form chemical bonds. Writing  Compound Formulas By convention, when atoms form a compound, its formula lists the atom(s) acting as a cation first, followed by the atom(s) acting as the anion. This means sometimes an atom may be first or last in a formula. For example, in carbon dioxide (CO2), carbon (C) acts as a cation. In silicon carbide (SiC), carbon acts as the anion. Compound Versus Molecule Sometimes a compound is called a  molecule. Usually, the two terms are synonymous. Some scientists make a distinction between the types of bonds in molecules (covalent) and compounds (ionic).

London Essay - 1388 Words

With reference to one property development site within the City of London, critically appraise the extent to which that development delivers successful modern property development whilst at the same time respecting the historic sense of identity of the City of London as identified by Glinert. The City of London sometimes referred to as ‘the square mile’ denotes the area within the original old walled city built by the Romans in about AD50.1 One can still see evidence of roman heritage by visiting the London wall, built in around 200AD or the only roman built amphitheatre, which is located under the Guildhall art gallery. 2 Today the City of London is considered one of the leading international business and financial centres of the†¦show more content†¦A particular building or site distinguishes many cities. For example the Eiffel tower is the symbol for Paris and one may say Buckingham Palace is the symbol for London. This means that a city’s identity can be portrayed through its architecture and I believe that a building like the Lloyds building is not appropriate for the prestigious City of London. The extent to which the Lloyds Building is a modern success can definitely be questioned. One of the aims of locating the ugly serviceable compon ents on the outside is that costs are saved on repairs because everything is accessible. However the cost of cleaning the external steel is so extortionate and frequent that the benefits are outweighed completely. Also, now that it is Grade 1 listed it means alternations are extremely hard to make. The whole point of the design was that the building could be changed and re-ordered like Meccano. This means it can no longer even achieve one of the primary objectives that were in mind when it was built. This is one of the main reasons I believe it does not represent a ‘successful modern property development’. In the summer of 2013 it was reported: ‘The outgoing chief executive of Lloyd’s of London blamed the design of the insurer’s headquarters for its high maintenance costs’ 6and that Lloyds are considering terminating their lease when the next break clause occurs in 2021. With regards to ‘respecting the historic sense of identityâ€⠄¢ inShow MoreRelated The London Blitz Essay1035 Words   |  5 Pages In September of 1940 through May of 1941 there was a strategic bombing attack that was lead by the Germans targeted towards London and other cities located in England, this was known as The Blitz. The Germans aimed the bombs mostly at populated cities, dock yards, and factories. nbsp;nbsp;nbsp;nbsp;nbsp;The bombing on London began on September 7, 1940 and lasted for 57 consecutive nights. 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The entire enterprise stands as a monument to a deep human appreciation for irony, for what else co uld explain the immense cost and energy thatRead MoreEssay on Explication of William Blakes Poem London1706 Words   |  7 Pagesof William Blakes Poem London William Blake’s poem â€Å"London† takes a complex look at life in London, England during the late seventeen hundreds into the early eighteen hundreds as he lived and experienced it. Blake’s use of ambiguous and double meaning words makes this poem both complex and interesting. Through the following explication I will unravel these complexities to show how this is an interesting poem. To better understand this poem some history about London during the time the poem

The Nanking Massacre Free Essays

The Nanking Massacre The Rape of Nanking was a tragic time in Chinese history. This event will never be forgotten by the people in the once capital of China. An estimated 300,000 innocent people were killed in a matter of months. We will write a custom essay sample on The Nanking Massacre or any similar topic only for you Order Now The Japanese have never apologized for the disturbing event and to this day the Japanese deny that the massacre ever took place. The Rape of Nanking will never be forgotten for this city has been scared with tragedy since this gruesome massacre. Is this Massacre actually Genocide, or is this just a result of poor command over Japanese soldiers? I believe that this event is in fact genocide, and it was a terrible event in time. It was a tragic December day in the beautiful city of Nanking. Japanese soldiers were making their way into the unprepared city. All the residents fled to the safety, a small area where tourists and German soldiers could not be harmed by the Japanese (Genocide in China. ) Only a few citizens were able to flee to the safety zone, for there was only enough room for a few hundred people. The roads were empted, and everyone locked the selves in their homes. The Japanese soldiers had surrounded the city, there was no way the refugees could escape the now taken city. Once the Japanese had surrounded the city, they began their violent rampage. The soldiers began to raid the banks, government offices, and the warehouses. Once all important buildings were taken, the soldiers started killing civilians. (Genocide in China. ) Once the citizens heard the gun fire, most ran out of their homes in an attempt to leave the city. There were two main roads which lead out of the city; the Japanese had set up areas throughout the streets to shoot the fleeing citizens. 0,000 people were killed the first day the Japanese intruded this capital city. Numerous war crimes were committed during the massacre. Some of the worst war crimes in history were committed during the raid on Nanking. A few days after the Japanese invaded Nanking they began to run amuck. The soldiers were out of line, and weren’t following the rules of battle. Japanese soldiers capt ured the surviving Nanking soldiers, and sent them to a large camp outside of the city limits. Case Study: The Nanjing Massacre) The Japanese soldiers soon were running out of food for the soldiers, so the thought there only option was to kill off the remaining Nanking soldiers. The Japanese soldiers would starve the war prisoners and when the Chinese were near death they would march them into fields. (Case Study: The Nanjing Massacre) On the way toward the fields the Japanese soldiers told the captives they would receive food and work. The Japanese lied to the soldiers, for when they reached the fields, the prisoners were killed in a line of machine gun fire. Group by group the captives were lined up and shoot down into massive graves. If the enemy soldiers ran out of ammunition, they would burn the prisoners of war alive. So many practices of execution were performed it is hard to keep track of here are some less used forms of executing the prisoners. Chinese soldiers were used for bayonet practices, shooting practice, and were beheaded in the streets. Japanese soldiers would often have contests to see who could kill the most people. There are accounts of Japanese men killing as many as 150 men, women and children on their own. The women citizens had it far worse than the men did. (Genocide) Women were often raped and killed. If a woman was to survive, she would often be made a sex slave for the Japanese soldiers. Females from the age of 9 to 80 were raped and killed. (Case Study: The Nanjing Massacre) The dead bodies of the women were thrown into the street, and were left there for days. Some many atrocities took place throughout the Nanking Massacre that’s it is hard to mention all of them. A total of 300,000 Chinese soldiers, and civilians were killed in the Nanking Massacre. This might seem like a small number compared to other massacres, but when you look closer at it, it becomes even more tragic. The city of Nanking wasn’t even captured for a year. The survivors tell such terrible stories, of the horror that was swept across the thriving town of Nanking, China. For the remaining survivors this event will never leave their memory. This brings up the question, why did the Japanese do this? This terrible massacre is one that was not as widely broadcasted. This is due to the fact that the Japanese Government had denied this event ever took place. The Japanese people believe that the Chinese people are unclean. The Japanese think this because they think the Chinese people don’t keep themselves clean. The Japanese felt that the Chinese are dirty people who pollute the environment and destroy the fertile land. The Japanese also believed that it was their destiny to obtain the land of China. So why is this massacre considered Genocide? This massacre is considered genocide for many reasons. Japanese people had killing contests, in order to kill as many Chinese civilians as possible. Two Roads of Blood) In order to kill more Chinese civilians, the Japanese soldiers would have competitions to see who could kill the most civilians. They had no respect for any of the Chinese people, as if they treated the Chinese as pests they needed to kill. This method wasn’t working for the extermination, so the Japanese soldiers began sending men to work camps, where they would work the men almost to death, then march them to killing fields. This is a clear example of genocide. The final example of genocide is the fact that they took no prisoners. Genocide) If a Chinese soldier decided to surrender the Japanese soldier would kill the man on the spot. Through all this gruesome events, this massacre is considered to be genocide by people around the world. The Nanking massacre was a terrible event in history. Through years of hatred toward China the Japanese committed this terrible genocide. Through killing contests’, killing fields, and not giving prisoners this event is technically considered genocide. The Japanese wanted to exterminate the Chinese people in order to take land, which the Japanese thought was rightfully theirs. This event will never be forgotten. How to cite The Nanking Massacre, Essay examples

Seligram, Inc. Electronic Testing Operations Case Analysis Essay Example

Seligram, Inc.: Electronic Testing Operations Case Analysis Essay ETO Case Study Analysis Seligram Incorporation, Electric Testing Operations (ETO) previously measured two components of cost: direct labor and manufacturing overhead. The existing cost system is very simple. Burden was grouped into a single cost pool that was combined with each of the testing rooms as well as the engineering burden costs related to software and tooling development and the administrating costs of the department. The total burden costs was then divided by the sum of testing and engineering labor dollars to obtain the burden rate per direct labor dollar. Burden was then calculated by multiplying 145% of the burden rate by the actual direct labor hours related with the lots. ETO added the computed burden to the actual direct labor costs to determine the lot’s total cost. According to the calculations provided by ETO, the burden rate is equal to: (total burden $/ direct labor $)*100 = Effective Rate Calculation of Burden Rate |   |   |   | Total burden costs| $4. 713. 982,0| |   | Total direct labor dollars| $3. 260. 015,0| |   | =| 4. 713982,0/3. 60. 015,0*100| =| 144,6%| |   | Effective rate =| 145%|   |   | The current cost system was satisfactory in the past because ETO used much more direct labor hours and therefore the burden rate was more valid than it is currently, although it was still not the best choice. ETO’s current cost system assumes that all products absorb direct labor and overhead in comparable ratios. In reality, some products require costly automated equipment while others are produced on labor-intensive equipment. We will write a custom essay sample on Seligram, Inc.: Electronic Testing Operations Case Analysis specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Seligram, Inc.: Electronic Testing Operations Case Analysis specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Seligram, Inc.: Electronic Testing Operations Case Analysis specifically for you FOR ONLY $16.38 $13.9/page Hire Writer Three primary reasons will show why the current cost system is no longer adequate for Electronic Testing Operations and that it needs to implement a new cost system to account for the changes that ETO is experiencing. 1. Because of the implantation of vendor certification, Seligram’s suppliers are doing the main testing on products and they do not require more testing once ETO receives them. This has decreased the amount of tests being performed and has resulted in less direct labor hours being used. Therefore, the application of direct labor as an input in computing burden is no longer useful. 2. Although ETO was cheaper than outside resources on complex parts, it faces outsourcing on products that only require basic testing. Due to lower costs this has caused in increase in indirect costs and a decrease in direct costs. 3. ETO discovered a need for more high-technology tests because of new components that are much more complex. The equipment needed to test these new components are mostly automated and use much less direct labor. The proportion of costs due to overhead is increasing while the proportion of costs due to direct labor is decreasing resulting in a continuous increase in the burden rate. This is evidence that the current costing system is no longer acceptable. Calculation of the reported costs of the five components described in the case: Product | ICA | ICB | Capacitor | Amplifier | Diode | Total | Direct Labor $ (from exhibit 6)| 917| 2051| 1094| 525| 519| 5106| Burden (145%) | $1,329. 65 | $2,973. 95 | $1,586. 30 | $761. 25 | $752. 55 | $7,403. 0 | Total Cost | $2,246. 65 | $5,024. 95 | $2,680. 30 | $1,286. 25 | $1,271. 55 | $12,509. 70 | a. Existing cost system *Burden = direct labor costs * 145% b. Cost system proposed by accounting manager The accounting manager for ETO suggested a new cost system in an attempt to alleviate the problem at hand. His proposition included a plan that would trace burden directly to two cost pools. The first cost pool would include burden connected to the technic al and administrative functions and would be charged on a rate per direct labor hour. The second cost pool would include all other burden costs and would be allocated based on machine hours. Product | ICA | ICB | Capacitor | Amplifier | Diode | Total | Direct Labor $ (from Exhibit 6)| $917| $2,051| $1,094| $525| $519| $5,106| administrative and technical functions cost (21%)| $192. 57| $430. 71| $229. 74| $110. 25| $108. 99| $1,072. 26| Machine hours needed in hours (info found in exhibit 6)| 18. 5| 40| 7. 5| 5| 12| 83| Burden testing rooms ($80 per machine hour) | $1,480| $3,200| $600| $400| $960| $6,640| Total Cost| $2,589. 57| $5,681. 71| $1,923. 4| $1,035. 25| $1,587. 99| $12,818. 26| Burden rate for first cost pool (information found in Exhibit 5)| Total Burden (administrating and technical functions)| $684,603| Total Direct labor hours | $3,260,015| Effective Rate for 1st cost pool*| 21%| *Effective Rate = total burden/ total direct labor hours multiplied by 100 | | Burden rate for second cost pool (information found in Exhibit 5)| Total burden (testing rooms) | $4,029,379| Total machine hours | 50,304| Effective rate for 2nd cost pool*| $80| *Effective Rate = Total burden/ total machine hours| | Total Cost = direct labor costs + administrative and technical costs + burden testing room c. Cost System proposed by the consultant The consultant proposed a plan that would trace burden to three cost pools. The first pool would include burden related to the administrative and technical functions and would allocate costs per direct labor dollar. The second pool would contain burden assigned to the main test room and would be based on machine hours. The third pool would contain the burden allocated to the mechanical test room and would also be allocated based on machine hours. Burden rate for first cost pool (information found in Exhibit 5) *same as burden rate proposed by accounting manager | Total Burden (administrating and technical functions)| $684,603| Total Direct labor hours | $3,260,015| Effective Rate for 1st cost pool*| 21%| *Effective Rate = total burden/ total direct labor hours multiplied by 100 Burden rate for 2nd and 3rd cost pools (information found in Exhibit 5)| | | | Main Test Room | $2,103,116 | | Mechanical test room| $1,926,263 | | Machine hours in the main test room | 33,201| | Machine hours in the mechanical test room | 17,103| | | | Burden rate for main test room | $63 | 2nd cost pool| (2,103,116/33,201)| | | Burden rate for mechanical test room | $113 | 3rd cost pool| (1,926,263/17,103)| | | Product | ICA | ICB | Capacitor | Amplifier | Diode | Total | Direct Labor | $917 | $2,051 | $1,094 | $525 | $519 | $5,106 | administrating and technical functions cost (21%)| $192. 57 | $430. 71 | $229. 74 | $110. 25 | $108. 99 | $1,072. 26 | machine hours needed in main test room| 8. 5| 14| 3| 4| 7| 36. 5| machine hours needed in mechanical test room | 10| 26| 4. 5| 1| 5| 46. | Burden main test room ($63/hour)*| $535. 50 | $882. 00 | $189. 00 | $252. 00 | $441. 00 | $2,299. 50 | * (machine hours needed in main room * $63)| | | | | | | Burden mechanical test room ($113/hour)*| $1,130. 00 | $2,938. 00 | $508. 50 | $113. 00 | $565. 00 | $5,254. 50 | *(machine hours needed in mechanical test room * $113)| | | | | | | Total Cost*| $2,775. 07 | $6,301. 71 | $2,021. 24 | $1,000. 25 | $1,633. 99 | $13,732. 26 | * total cost = DL + administrative and technical costs + burden in main test room + burden mechanical test room Which Cost System is preferable? Why? First let’s compare the total cost with the three different methods calculated above: 1. Existing cost system | ICB | Amplifier | Machine Hours | 40| 5| Total Cost | $5,024. 95 | $1,286. 25 | | | | 2. Cost system proposed by accounting manager | ICB | Amplifier | Machine Hours | 40| 5| Total Cost | $5,681. 71 | $1,035. 25 | | | | | | | 3. Cost system proposed by outside consultant | ICB | Amplifier | Machine Hours needed in main test room | 14| 4| Machine hours needed in mechanical test room | 26| 1| Total Cost | $6,301. 71 | $1,000. 25 | If we compare the existing cost system with the cost system proposed by the accounting manager we can see that ICA and ICB consumer a greater amount of machine hours per direct labor dollars in comparison with the Capacitor and the Amplifier. ICA consumer 18. 5 machine hours total and ICB consumer 40 hours compared with the Capacitor which consumer 7. 5 machine hours total and the Amplifier which only consumer 5 machine hour’s total. By switching cost systems and allocating costs based partly on machine hours ICB and ICA’s costs will go up and costs for the Capacitor and Amplifier decrease because they use substantially less machine hours. If we compare the cost system proposed by the accounting manager with the cost system proposed by the consultant we will notice slight differences depending on if the product used more hours in the main test room or the mechanical test room. The mechanical room burden rate is $113 per machine hour compared to the main test room burden rate, which is only $63 per machine hour. This type of costing system will cause the total cost for ICB, ICA, Capacitor and the diode to increase and the total cost for the Amplifier will decrease since it only requires 1 machine hour in the mechanical testing room. The costing system proposed by the consultant is the most preferable because it takes into account that each product does not consume both testing rooms in the same proportion. This is especially important since the effective rates of the two rooms differ considerably ($113 for the mechanical room and $63 in the main testing room). The system proposed by the consultant is more accurate and also makes it easier to trace costs. Would you recommend any changes to the system that you prefer? Why? A possible change that could be made to the cost system proposed by the consultant would be to add a fourth cost pool that will separate administrative and technical costs. Administrative and technical functions are very different in nature and consumption of resources varies among products. Treating these costs as two distinct cost pools may provide better accuracy than if they are grouped together as one. Would you treat the new machine as a separate cost center or as part of the main testing room? The initial burden rate from the cost system proposed by the consultant, which traced burden to three cost pools is $63 ($2,103,116/33,201). If we wanted to treat the new machine as part of the main testing room we can calculate the new burden from information found in Exhibit 7 and Exhibit 5. The depreciation method used on the new machine is double declining balance. The First year’s depreciation cost is $500,000. We will use the depreciation expense calculated in years 1 and 4 to compute the estimated machine hour burden rate. Year| Book Value| Depreciation| Depreciation| Accumulated| Book Value| | Year Start| Percent| Expense| Depreciation| Year End| 1| $2,000,000 | 25. 00%| $500,000 | $500,000 | $1,500,000 | 2| $1,500,000 | 25. 0%| $375,000 | $875,000 | $1,125,000 | 3| $1,125,000 | 25. 00%| $281,250 | $1,156,250 | $843,750 | 4| $843,750 | 25. 00%| $210,938 | $1,367,188 | $632,813 | The following chart shows depreciation from year 1 through year 4: First year’s burden rate: | Hours | Variable | Depreciation| Other Costs | Total | Old Machine | 33,201| 887,379| 88,779| 1,126,958| 2,103,116| New Machine | 400(10% of 4,000) | 100,000| 500,000| 225,000(Fixed cost + installation costs)| 825,000| Total | 33,601| 987,379| 588,779| 1,351,958| 2,928,116| Machine Hour MOH rate in year 1: $87 (2,928,116/33,601) Year 4: | Hours| Variable| Depreciation| Other Costs | Total| Old Machine | 33,201| 887,379| 88,779| 1,126,958| 2,103,116| New Machine | 2,400(60% of 4,000)| 100,000| 210,938| 150,000(fixed costs)| 460,938| Total| 35,601| 987,379| 299,717| 1,276,958| 2,564,054| Machine Hour MOH rate for Year 4 : $72 (2,564,054/35,601) The burden rate drastically increases in year 1 from the initial burden rate of $63 and increases overall in total throughout the remaining years if the new machine is treated as part of the main test room. Because the new machine will only be used for just a couple of customers in the â€Å"foreseeable future†, the new machine should be treated as a separate cost. If the new machine was treated as part of the main testing room it will affect the accuracy of the allocation of costs for all the products tested because it will be used so sparingly. Generally speaking, when should a more â€Å"refined† costing system be implemented? A more â€Å"refined† costing system should be used when: * A company produces heterogeneous products such as airplanes or buildings * When a company has a large amount of overhead costs with numerous product lines * High complexity in the manufacturing environment. Companies that manufacture complex products need a more detailed costing system that traditional costing systems are unable to manage. * A more accurate view of product cost is required

Free Essays on Robert Frost, Tuft Of Flowers

Being a farmer, Robert Frost was able to experience nature first hand and up close. Frost felt attached to nature on an intimate level which inspired him to write poetry. He strongly believed that man was detached from nature. While farming, Frost would wish that farmers would take advantage of their personal responsibility and be a little but more imaginative and creative when tending to nature. The poem written my Frost, Tuft of Flowers is about a farmer who wrote about the things he saw and experienced while farming. Early in the morning a farmer goes to his field to do his work. Once there, he realizes that the high grass has already been mowed so he turns the grass to dry. The mower gone and out of sight. This triggers feelings of loneliness and solitude. He feels that the mower who mowed the field was unaccompanied and out of sight by any other being. He feels that now he stands alone in the empty field with no one watching him and no one to be with. This feeling of lonely is not just a feeling of unaccompanyment but the loneliness of the entire human race. Then a butterfly comes by looking for flowers but all of the flowers are gone because the mower mowed them all down. The butterfly is drawn to a â€Å"tuft of flowers† by the river which was left by the mower. He left them because he thought they were pretty and it brought him gladness. Then the farmer began to feel the previous mowers spirit because he could feel the mowers passion for nature. This empowering feeling awakens the farmer’s senses and he realizes that he is not working alone. The flowers dispel his loneliness and he now feels in the company of the mower. At first the farmer feels alone and unsatisfied with the world, then as his day progresses and certain events happen he does not feel alone anymore. Now he feels that people are not really alone and people do things that give them and others pleasure. Emerson’s poetry inspired the ... Free Essays on Robert Frost, Tuft Of Flowers Free Essays on Robert Frost, Tuft Of Flowers Being a farmer, Robert Frost was able to experience nature first hand and up close. Frost felt attached to nature on an intimate level which inspired him to write poetry. He strongly believed that man was detached from nature. While farming, Frost would wish that farmers would take advantage of their personal responsibility and be a little but more imaginative and creative when tending to nature. The poem written my Frost, Tuft of Flowers is about a farmer who wrote about the things he saw and experienced while farming. Early in the morning a farmer goes to his field to do his work. Once there, he realizes that the high grass has already been mowed so he turns the grass to dry. The mower gone and out of sight. This triggers feelings of loneliness and solitude. He feels that the mower who mowed the field was unaccompanied and out of sight by any other being. He feels that now he stands alone in the empty field with no one watching him and no one to be with. This feeling of lonely is not just a feeling of unaccompanyment but the loneliness of the entire human race. Then a butterfly comes by looking for flowers but all of the flowers are gone because the mower mowed them all down. The butterfly is drawn to a â€Å"tuft of flowers† by the river which was left by the mower. He left them because he thought they were pretty and it brought him gladness. Then the farmer began to feel the previous mowers spirit because he could feel the mowers passion for nature. This empowering feeling awakens the farmer’s senses and he realizes that he is not working alone. The flowers dispel his loneliness and he now feels in the company of the mower. At first the farmer feels alone and unsatisfied with the world, then as his day progresses and certain events happen he does not feel alone anymore. Now he feels that people are not really alone and people do things that give them and others pleasure. Emerson’s poetry inspired the ...

Elizabeth Vigee LeBrun

Elizabeth Vigee LeBrun Elizabeth Vigee LeBrun Facts Known for:  paintings of French notables, especially Queen Marie Antoinette; she depicted French royal lifestyles just at the end of the era for such livesOccupation:  painterDates:  April 15, 1755 – March 30, 1842Also known as: Marie Louise Elizabeth Vigee LeBrun, Elisabeth Vigà ©e Le Brun, Louise Elizabeth Vigee-Lebrun, Madame Vigee-Lebrun, other variations Family Mother: Jeanne Maissin, hairdresser from LuxembourgFather: Louis Vigee, portrait artist, working in pastels; member of the Academie de Saint Luc Marriage, Children: husband: Pierre LeBrun (married 1776, divorced; art dealer)children:Julie (born 1780) Elizabeth Vigee LeBrun Biography Elizabeth Vigee was born in Paris. Her father was a minor painter and her mother had been a hairdresser, born in Luxembourg. She was educated at a convent located near the Bastille. She drew early, getting in some trouble with the nuns at the convent. Her father died when she was 12, and her mother remarried. Her father had encouraged her to learn to draw, and she used her skills to set herself up as a portrait painter by the time she was 15, supporting her mother and brother.   When her studio had been seized by authorities because she did not belong to any guild, she applied to and was admitted to the Academie de Saint Luc, a painters’ guild which was not as important as the Academie Royale, patronized by more wealthy potential clients.   When her stepfather began spending her earnings, and after her she married an art dealer, Pierre LeBrun.   His profession, and her lack of important connections, may have been the main factors keeping her out of the Academie Royale. Her first royal commission was in 1776, commissioned to paint portraits of the king’s brother. In 1778, she was summoned to meet the queen, Marie Antoinette, and paint an official portrait of her. She painted the queen, sometimes with her children, so often that she became known as the official painter of Marie Antoinette.   As the opposition to the royal family grew, Elizabeth Vigee LeBrun’s less formal, more everyday, portrayals of the queen served a propaganda purpose, attempting to win over the French people to Marie Antoinette as devoted mother with a more middle-class style of living. Vigee LeBrun’s daughter, Julie, was born in 1780, and her mother’s self-portraits with her daughter also fell into the category of â€Å"maternity† portraits which Vigee LeBrun’s paintings helped make popular. In 1783, with the help of her royal connections, Vigee LeBrun was admitted to full membership to the Academie Royale, and critics were vicious in spreading rumors about her.   On the same day Vigee LeBrun was admitted to the Academie Royale, Madame Labille Guiard was also admitted; the two were bitter rivals. The next year, Vigee LeBrun suffered a miscarriage, and painted few portraits.   But she returned to her business of painting portraits of the wealthy and the royals. During these years of success, Vigee LeBrun also hosted salons, with conversations often focused on the arts. She was the subject of criticism for the expenses of some of the events that she hosted. The French Revolution Elizabeth Vigee LeBrun’s royal connections became, suddenly, dangerous, as the French Revolution broke out.   On the night, October 6, 1789, that mobs stormed the Versailles palace, Vigee LeBrun fled Paris with her daughter and a governess, making their way to Italy over the Alps.   Vigee LeBrun disguised herself for the escape, fearing that the public displays of her self-portraits would make her easy to identify. Vigee LeBrun spent the next twelve years self-exiled from France.   She lived in Italy from 1789 – 1792, then Vienna, 1792 – 1795, then Russia, 1795 – 1801.   Her fame preceded her, and she was much in demand for painting portraits during all of her travels, sometimes of French nobility in exile.   Her husband divorced her, so that he could retain his French citizenship, and she saw considerable financial success from her painting. Return to France In 1801, her French citizenship restored, she returned to France briefly, then lived in England 1803 – 1804, where among her portrait subjects was Lord Byron. In 1804 she returned to France to live for her last forty years, still in demand as a painter and still a royalist. She spent her very last years writing her memoirs, with the first volume published in 1835. Elizabeth Vigee LeBrun died in Paris in March of 1842. The rise of feminism in the 1970s led to a revival of interest in Vigee LeBrun, her art and her contributions to the history of art. Some paintings by Elizabeth Vigee LeBrun Marie Antoinette – etching based on Elizabeth Vigee LeBrun portraitMadame de Stael PortraitSelf-Portrait With DaughterSelf-PortraitMaria Christina of Bourbon-Naples

Th Ntur f Pristhd in th Church f nglnd Essay Example | Topics and Well Written Essays - 1000 words

Th Ntur f Pristhd in th Church f nglnd - Essay Example Th nly high prist in Gd's systm tdy is in hvn" Christins r prists f Gd. Th pristhd undr th lw ws vry hnrbl nd scrd ffic, Hb. 5:4, "nd n mn tkth this hnr unt himslf, but h tht is clld f Gd, s ws rn." It ws n ccunt f this hnr tht ths prud mn, Krh nd his cmpny, nvid rn; nd Gd ssrtd nd vindictd rn's right t it, by cusing his rd t bud. It ws n hnr which, bfr th giving f th lw, whn vry prticulr fmily ws wnt t ffr scrifics fr thmslvs, th firstbrn usd t clim, nd thrfr th birthright ws s much stmd nd vlud. Thrfr Jcb hd such dsir f hving th birthright f his brthr su, nd su's dspising f it is spkn f s grt instnc f his prfnnss. Prist in th Church f nglnd is sid t b chif mn mng his ppl, Lv. 21:4, "But h shll nt dfil himslf, bing chif mn mng his ppl, t prfn himslf." Bcus th ffic f th pristhd is s hnrbl, it is nticd s wickd cntmpt f it in svrl wickd kings, tht thy md f th mnst f th ppl prists. Pristhd is vry scrd ffic, nd tht bv ll thr ffics. Lv. 21:6, "Thy shll b hly unt thir Gd, nd nt prfn th nm f thir Gd, fr th ffrings f th Lrd md by fir, nd th brd f thir Gd, thy d ffr; thrfr thy shll b hly. Thy shll nt tk wif tht is whr, r prfn, nithr shll thy tk wmn put wy frm hr husbnd; fr h is hly unt his Gd. Thu shlt snctify him thrfr, fr h ffrth th brd f thy Gd, h shll b hly unt th: fr I, th Lrd, which snctify yu, m hly." Church f nglnd blivs tht... Th pristhd nw is n lngr cnfind t n fmily, t rn nd his sns, but ll th tru Isrl r prists. vry tru Christin hs wrk nd ffic tht is s scrd s tht f th prists ws undr th lw, nd vryn is dvncd t lik hnr, nd indd t grtr. But hw vry tru Christin is prist f Gd will ppr in th fllwing things. Undr th nglish Church ll wh hv "btind ccss t this grc in which w stnd" r prists f Gd (Owen, Dorothy, 2002). Ths wh nc wr nmis, whn rcncild t Gd, bcm His ministrs, thrugh Him wh lvs us nd hs frd us frm ur sins by his bld nd md us kingdm, prists t his Gd nd Fthr. N wndr tht clstil vics ris in pn f pris unt Him in th stirring wrds:"Wrthy rt thu t tk th scrll nd t pn its sls,Fr thu wst slin nd by thy bld didst rdm mn fr Gd Frm vry trib nd tngu nd ppl nd ntin, nd hst md thm kingdm nd prists t ur Gd" (Rv. 5:9, 10). Th trms "high prist" nd "chif prist" r fund but 123 tims in th Nw Tstmnt nd thus th pristhd is highly rspctd in nglish Church. Th Grk wrd fr prist is hirus, nd th trm "prist" is fund 33 tims in th Nw Tstmnt, whr it rfrs t th Lviticl prists 18 tims. f th 15 rmining ccurrncs, 8 rfr t Christ, 3 t Mlchizdk, 1 t th pgn prist f Jupitr, nd th thr 3 t th ntir mmbrship f th church f ur Lrd, wh r dsigntd s kingdm, vn prists. In n cs is th trm pplid t spcil ministry r cst in th cngrgtin f ur Lrd. N gspl prchr, bishp, r dcn ws vr rfrrd t s prist in ny distinctiv sns; n such individul ws prist by right f ffic (Best, 1995). S pwrful r th mbitins f mn, nd s wid sprd r th ids f scrdtl cst in th rlm f rligin tht it is virtully impssibl t limint th id f spcil clrgy frm th minds f mn s thy my mk cmplt rturn t pstlic simplicity in wrk nd wrship. Thr is n lmst univrsl id mng th "prists f Gd" tht thy my hir r cntrct with smn f suprir tlnt t pprch Gd in thir bhlf

Writing in the Content Areas Personal Statement Example | Topics and Well Written Essays - 500 words - 12

Writing in the Content Areas - Personal Statement Example During the course of my English 101 category, we learned how to read attentively, how to write a reflective paper, and how to write a passage in context essay. Frankly, I noticed English 101, was easy for me; my instructor was really easy on us, and we were not at all fixed out of our comfort zones. At that particular time, I reflected how fortunately getting easy grades for a little hard work. I was astonished for this result because throughout high school, I always considered college English was going to be much trickier during the course of my English 101 category, we learned how to read attentively, how to write a reflective paper, and how to write a passage in context essay. Frankly, I noticed English 101, was easy for me; my instructor was really easy on us, and we were not at all fixed out of our comfort zones. At that particular time, I reflected how fortunately getting easy grades for a little hard work. I was astonished for this result because, throughout high school, I alw ays considered college English was going to be much trickier Now that with English 101 had ended, I had a task with English 102. Probably due to my approach towards my English 101 category, I deliberated English 102 was going to be alike. I was totally wrong. I can bear in mind the first few days of the course group. The emotion of being prone to the harsh and abrupt reality that I really had to work extremely hard this semester. Uncomfortable at first, I slowly caught on to the quick but the well-organized pace my teacher had set for us. Even though there was an incredible amount of work this time, I reflect back now with a smile. I feel confident now that I could write a victorious essay. I possibly have learned nearly all about writing in present this one semester, then my whole academic profession. In my outlook, I hope to take all of the skills I have learned during my English courses.  

Impact of widowhood on elderly women in nigeria

Impact of widowhood on elderly women in nigeria The paper examines the social structured context and implications of widowhood in Southeastern Nigeria. It argues that in spite of the efforts by formal and informal agencies to alleviate the burdens of widowhood, the gender informed discriminatory practice of mourning which exacts a heavy toll on women persists. In this case, widows are exposed to harsh and often cruel mourning practices which are especially tasking for elderly women who have to contend with frail physical health, loss of partners and the mental, psychological and physical stress of widowhood. Therefore, while these practices are norm oriented they expose the elderly widows to psychological and social coping challenges. However, these elderly widows are also often led into activities and social strategies perceived as capable of alleviating the burdens of widowhood. Equally interesting is the finding that widows who are actively engaged and enjoy social support cope better with the challenges of widowhood than other s. In view of the above, the paper argues for a more active role by social workers in informing care provisioning and policies for lessening the burdens of widowhood on elderly women. INTRODUCTION The plight of widows has been a recurrent theme in the efforts to address perceived or real gender imbalance in African societies even in contemporary times. In spite of this the traditional conception of mourning which places a higher burden on women has obviously defied reform efforts. Hence the focus on widows actually derives from the traditional and patriarchal nature of African societies in which women are often regarded as the silent role players. In such a situation a woman who loses her partner may confront culturally structured scenarios different from the case of a man in the same situation. Therefore, the imaginings of widowhood in African societies are socio-culturally structured and reinforced and generate significant gender imbalance. Widowhood, meaning loss of ones spouse whether early or later in life entails a lot of things, mostly problems for the bereaved. Its effects may even be worse when the bereaved is an elderly person. Her self identity also changes in the sense that it brings on an era of identity crisis. This is because the widows feel that the real essence of their being married has been lost by the death of spouses. Coping with this identity crisis depends to a large extent on the individuals capacity and will. For traditionally oriented women, the role of wife is central to their lives, structuring their lives not only in their house holds but also on the job and in answering the question who am I and these women often put wife of at the top of their lists (Atchley, 1996). Social recognition and acceptance also pose a problem to widows because often times, widowhood in African societies goes with the erosion of social recognition. Widows often face problems of declining social recognition and acceptance after the death of their spouses and this can be linked to their losing their central roles of wife. In dealing with the societal attitude, these women get involved in other activities that they think will help them get recognition from the public and this can be seen in their active involvement in politics. The elderly people in the society are often stereotyped as lazy, wicked, hard to please disgusting, sickly and sometimes even diabolical (Korieh, 2005). This can be explained by the fact that they are viewed as burdens and distractions from ones immediate family and responsibilities. This stereotype is wrong because in the society, old people who are kind, peaceful and God fearing can still be found and this shows that one being evil or nice has nothing to do with age but the persons character and dispositions in life. According to Hazelrigg (1977), age by itself is not the cause of anything and it gets meaning only from how we use it to sort people. Thus, although age is used systematically to distinguish and categorize people, age in itself explains very little or nothing at all. The loss of a spouse can be a very traumatic experience particularly for many older women who devoted most of their lives to their marriages, husbands and children. Widowhood has thus been called the exemplar of a stressful life event and perhaps requiring more adjustment than any other life transition. (Hatch, 2000; Gallagtor et al, 1983). In addition to this, isolation and exclusion from the social environment sets in all in the name of widowhood practices and rituals and the woman is not expected traditionally to look after herself or freshen-up. This is often defined crudely as not bathing or combing her hair (See Basden, 1966). He aptly captured this practice in traditional Igbo society. According to him the woman mourning: Moves from her deceased husbands house to a small but in another part of the compound. While dwelling in this hut, she wears no clothes unless perhaps a rag; she must sit on a block or wood and nowhere else. Instead of a sleeping mat, a banana leaf must suffice (Basden, 1966; 278). A prominent theoretical orientation in gerontology, the activity theory of aging argues that normal aging involves maintaining as long as possible the activities and attitudes of middle age (See, Havighurst, 1963; Brehm, 1968). The basic assertion of this theory is that individuals should be just as active and involved in a variety of different roles and responsibilities in their later years as they were in their middle years. Judging by the loneliness and feeling of aloneness these widows experience after living for decades with their spouses and losing them when their companionship is most needed- at retirement one would agree that the activity theory to a large extent captures the situation of these widow (See Atchley1996). Thus, according to Brehm (1968), except for the biological and health changes older people have essentially the same psychological and social needs as middle aged people. From our study, it was discovered that this activity theory is of very great significance as a reasonable number of elderly widows used in the study agreed that active involvement in occupation helped them deal with widowhood and its related stress. For them, it helped them overcome loneliness, provide them with resources and kept time moving. This is in live with the contention of Kunkel (1979), that working class widows adjust better during bereavement than those sick, jobless or incapacitated. Based on both the likely erosion of social recognition and insurmountable loss which widowhood occasions, widows have often had to face socio-psychological challenges. These challenges result from both the societal attitude to widows and more crucially the psychological and even physical health of widows. As the above discussion shows, the case of elderly women may be worse given the unexamined stereotype about their attitudes and behaviour (See Korieh, 2005). Therefore this study sought to ascertain the socio-psychological impact of widowhood on elderly women in a typical traditional setting in Nigeria. Such an exercise has undoubted policy and research implications since discrimination against widows form part of the much decried harmful traditional practices against women. Hence the outcome of this study may be instrumental in informing social policies for protection of women as well as pinpointing empirical and theoretical social work response to the problems of widowhood. The study was conducted in Nsukka Local Government Area of Enugu State, Nigeria. Three quarters in the local government area viz Nkpunano, Nru and Ihe-owere were purposively chosen for the study. A total of 500 respondents were chosen through purposive sampling in the above three quarters. All the respondents were identified elderly widows above fifty years of age in these communities. The multi-stage sampling technique was used in actually selecting the above respondents while the questionnaire and interviews were used as instruments of data collection. The findings of the study reported below was based on a total number of 448 elderly women who fully responded to the study instruments. RELATIONSHIP BETWEEN MENTAL/EMOTIONAL STRESS AND WIDOWHOOD IN ELDERLY WOMEN IN NIGERIA. One glaring socio-psychological impact of widowhood identified in the study sample is mental/emotional stress. In the case, quite a good number of the respondents reported experiencing this type of psychological imbalance. As the table below indicates, the enormity of responsibilities widowhood lays on them triggers off mental/emotional stress in addition to physical stress. Table i: Distribution of Respondents by Nature of Health Stress. Stress Respondents Percentage Mental Stress 7 1.6 Physical Stress 280 62.5 None 161 35.9 Total 448 100 From the table above, apart from the 161 widows (35.9%) who declared they had no stress at all, 280 (62.5%) suffered from physical stress while 7 (1.6%) suffered from mental stress. This was as a result of the weight of responsibilities handed down to them after the death of their spouses. As has been indicated in the literature (See Basden, 1966), the isolation of the widow and the shabby treatment meted out to her in the name of culture in Igboland can generate and heighten emotional and mental stress. In fact as one of our respondents stated, most of the times I fall sick, it is because I think of how to care for my family and I dont seem to come up with any solution. Therefore in the Igbo area of Nigeria generally, as our study reveals, widows are confronted by social practices and observances such as disinheritance, and isolation which have adverse effects on their mental and psychological balance. Mental/emotional stress is a situation in ones mental well being or emotional state occasioned by tragedy (See Atchley, 1996). According to Atchley this stress can be manifested in the form of extreme anxiety, worries, frequent head-ache, high blood pressure, insomnia, heartache and regular hospital visits precipitated by mainly by worry. In patriarchal societies, especially where the widows are suspected of killing their husbands widows are left entirely without social support (see Korieh, 1995). This is usually worse for the women who do not have adequate educational background or who were prevented from obtaining further education. According to one of our respondents, a close relative of her deceased husband tried justifying the treatment meted out to her by asking her how come it was our brother who died? Therefore, the death of a womans spouse in Igboland is usually a great psychological and physical challenge to the widow and her children. The woman who is bereaved is usually expected to be the chief mourner, assisted by relatives and friends, the wailing, weeping and hysteria are expected to go on for days before the mans burial and even afterwards (Afigbo,1989). As has been reported in the literature such wailings and bitter lamentations are culturally expected (Basden, 1966; Meek 1937 cf Afigbo, 1989). This practice of prolonged wailing and anguish enforced by culture may often affect the psychological and mental balance of the woman (See Afigbo, 1989). In addition to this, widowhood may also occasion psychological and mental imbalance in some women especially older women whose mental faculties and emotions have been weakened by the challenges of living. Another key practice of widowhood in Africa which affects a womans psychological balance is the compulsory period of seclusion and isolation (Nwoga, 1989). In this case, the woman is isolated from the community for a specified period. According to this scholar, the isolation is combined with a regime of total neglect of the hygiene and body needs of the woman and incidentally, the practice of widowhood known as Igba-nkpe has also been noticed among Islamic communities. According to Trimmingham (1959), this period is known as iddat or idda among the Moslems and covers an average period of four months and ten days but in Igboland, the period lasts full 12 calendar months though radical Christianity has reduced it in some cases nowadays to six months. Due to their ages also, there are more reports of depression, poor health or new or heightened illnesses among these widows than there is among non-bereaved elderly widows and some of them do not live longer than one year after the deaths of their spouses (Gallagher and Thompson, 2001). This is because depression sets in at the loss of a spouse and most of them tell themselves that there is nothing to live for anymore. At some other times, married women friends see these widows as threats to their own still existing marriages and as a result terminate their relationships with these widows at the death of their spouses. ACTIVE INVOLVEMENT IN OCCUPATION AND COPING WITH WIDOWHOOD AMONG ELDERLY WOMEN Women across the globe have shown enviable courage, resourcefulness and residence in carrying on despite the trauma caused by widowhood, the isolation imposed on them by widowhood and the difficult tasks of earning a living and protecting themselves and their dependent family members. These women work outside the home as the breadwinners, make decisions, head their households and sometimes organize other women in areas of public life (ICRC, 1999). The above is no less the case with elderly widows in Southeastern Nigeria whose burden may have been doubled by the reality of aging. However, the women as our findings indicate see maintaining a sense of balance through engagement in occupation or meaningful economic activity as critical to surviving the coping challenges of widowhood in old age. Therefore, as can be noted from the table below, most of the widows were actively involved in one form of occupation or the other in order to earn a living for their families, and maintain some le vel of socio-economic functioning considered necessary to coping with widowhood: Table ii: Distribution of Respondents by Perceived influence of Active Involvement in Occupation on Coping: Active Involvement Respondents Percentage Yes 399 89.1 No 49 10.9 Total 448 100% It can be noted that 399 respondents (89.1%) stated that active involvement in occupation helped them deal with the stress of widowhood. This is in agreement with the literature which asserts that active involvement in occupation assists widows to deal with widowhood (See Kunkel, 1979). These widows when further questioned expressed different reasons for their involvement in active occupation but given that finance usually is a big problem to widows, 126 (31.6%) and 154 (38.6%) respondents respectively believe in active involvement because it provides money for the upkeep of the family and prevents too much thinking for the widows: Table iii: Distribution of Respondents by Importance of Active Involvement in Occupation. Importance of Active Involvement Respondents Percentage Prevents loneliness 56 14 Prevents thinking 154 38.6 Provides money resources 126 31.6 Keeps time moving 63 15.8 Total 399 100 Apart from involvement in occupation, these widows engaged themselves in some sort of social activities. These they did most times to get their minds off their problems especially at those periods the pains of loss of a love one and maltreatment by in-laws were very intense. The table below goes to show that a reasonable number of widows get themselves occupied socially in one thing or the other as a way of avoiding being engrossed in the throes of pain or endless contemplation of life without ones partner: Table iv: Distribution of Respondents by Social Strategies Adopted by Elderly Widows: Social Strategy Respondents % Active involvement in meetings 77 17.2 Stepped up interaction with family 42 9.4 Move involvement in religion 259 57.8 Introversion 14 3.1 Just keeping busy 56 12.5 Total 448 100 Given that most of the respondents were Christians, it was not out of place to discover that majority of them adopted or resorted to prayers as a social strategy to cope with widowhood. In the interviews as well, it was observed that a good number of them adopted church activities as a solace from the loneliness and difficulties associated with widowhood. Apparently, the widows as the interviews revealed held strongly to the popular notion that when all things fail, God never fails. One of them said in vernacular, Ekpere bu ikem. Chukwu bu onye nkwado m. This simply means in English, Prayer is my strength, God is my provider. From the foregoing therefore, the study revealed that most of the elderly widows at one point or another adopted economic strategies to help them cope the hardship associated with widowhood. Such strategies ranged from petty trading down to taking up additional jobs. On the other hand, they also adopted social strategies to assist them in their daily affairs as widows. These womens involvement in occupations and church activities as means of coping or overcoming widowhood are largely in agreement with the views of some scholars who have written on widowhood (see, Kunkel, 1979; Atchley, 1997). SOCIAL WORK PRACTICE AND THE ALLEVIATION OF PROBLEMS OF WIDOWS IN NIGERIA. As the study revealed, widowhood in Southeastern Nigeria poses a variety of problems to women ranging from low social prestige, disinheritance, and forceful remarriage amongst others. Widows in Southeastern Nigeria often encounter the most severe forms of these discriminations in spite of the increasing modernity of all spheres of the society. One dimension of this gender discrimination is that once the man dies, the widow faces the incidence of disinheritance by in-laws. In western societies, a woman is entitled to all she ever had or shared with her deceased husband but as this study found out in Southeastern Nigeria widows, though preferring to continue to work on the lands owned by their late husbands cannot do so because land inheritance is impossible for them as a result of cultural norms which forbid this (Korieh, 2005). According to Oluwa (2005), though in paper the statutory and customary laws indicate that widows should inherit or be sole beneficiaries of their dead husbands properties (especially where children exist), this does not apply in practice. Rather in some cases where the woman is desperate for these lands and property, she is forced to conform to the tradition of widow inheritance. In this case, the woman is treated as part of the properties of the dead men and is also available for inheritance. She b ecomes the legal wife of her inheritor and the children inherited and those born by the inheritor are considered to belong to the new husband (Evans Pritchard, 1951). The study also discovered that for fear of ostracism and related punishments, widows suffer in silence, especially when they are denied traditional sources of support. This usually causes economic hardships and deprivation. They lose their honour and respect as soon as they lose their husbands. Their husbands being traditionally their main sources of honour and respect, once dead gives room for them to be treated with disregard as humans especially by in-laws (ICRC, 1999). This can be explained by the popular Igbo adage which says that Di bu ugwu nwanyi, (a husband is a womans honour). It was further discovered that widowhood in Igboland is usually a great psychological and physical challenge to the elderly widow. The wailing, weeping and hysteria are expected to go on for days, before the mans burial and even after wards; as is obvious in the literature, such wailings and bitter lamentations are cultural expected (Basden, 1966, Meek, 1937 of Afigbo, 1989) and this prolonged wailing and anguish enforced by culture may often affect the psychological and mental balance of the woman. The list of problems is almost in exhaustible and these call for the intervention of social work services to help alleviate if not eradicate them entirely. From the study it was noticed that those widows who involved themselves in occupation cope better than those who did not. Social workers should therefore take cognizance of the need to sensitize the idle widows to get busy in order to overcome both the financial and emotional hazards of widowhood rather than wallowing in self pity. In this case social workers can go the extra mile of linking widows with systems or organizations where these jobs no matter how small can be found. They can also act as advocates for these widows on the issue of in-laws maltreatment. This role of advocacy should be extended to the policy makers bringing to their notice the ills suffered by the widows especially the elderly ones so that ways of enforcing already existing policies will be found and new ones established. These policies should cover areas such as Medicare for widows, living arrangements (this can be achieved by building low cost houses), changing or eradication of harmful widowhood practices etc. Perhaps beyond the above public policy responses is the critical need for a widow oriented social work practice which while cognizant of the socio-cultural and psychological burdens of widowhood in Southeast Nigeria sees the elderly widows as a special group. Basically, aging and its resultant physical infirmities and socio-psychological withdrawal makes the elderly widow particularly vulnerable to widow induced stress. Hence, social workers acting in their capacities to function as enhancers of coping capacity, linking agents and promoters of effective humane operation of social systems (see, Ekpe Mamah, 1997 on the functions of social work) can do a lot to improve the situation of elderly widows in a male dominated society like the Igbo Southeastern Nigeria. The re-examination of the main findings of this study indicates that the situation of elderly widows can be explained along the lines of the popular continuity theory in social work. According to this theory the individual in the course of growing older is predisposed towards maintaining stability in the habits, associations, preferences and lifestyle that he/she developed over the years (Peterson, 1976; McCrae and Costa, 1984). According to these Scholars, peoples habits, preferences, associations, states of health and experiences will in large part determine their ability to maintain their lifestyle while retiring from full time employment and perhaps adjust to the death of a loved one. Therefore in accordance with our findings in the study, it can be inferred that activity at old age helps the elderly overcome loss of their loved ones especially their spouses and this activity if possible should be in the areas preferred and chosen by the individual with which he/she had been accustomed to over time.

O Pioneers!

O Pioneers! Was written by Willa Cather and was first published in 1913 and it is a literary fiction. This book is about all the hardships of living in the planes or even just the hardships and challenges that people had to endure in the life of a pioneer. O Pioneers! takes place between the late 1800s and the early 1900s in Hanover Nebraska. The main character in the book is Alexandra a strong, young woman who bests the difficult lifestyles of living in the great planes. Some of the themes shown in O Pioneers!  Could be self sacrifice, building a civilization out of nothing, and Imagination of pioneers. An example of self sacrifice is Alexandra, she gives up most of her childhood to making sure her farm flourishes and learning more effective methods of farming. Pioneers must have imagination because they have to be able to look at an empty plot of land and imagine the city that could spring up from the area or what their farm could potentially yield. Also pioneers build their civilization out of nothing on the frontier. Its originally just a bunch of grass and planes but farmers work the land and produce crops, and eventually it attracts more people. Life in the great planes was extremely difficult for multiple reasons. The great planes didn't have very many trees, and without trees there was no wood to build houses, so most pioneers built their houses out of sod. The winters were long and cold and the summers were hot and dry. Farmers had to plant crops that didn't require much water because they had to carry their water from nearby streams to their crops. There were many droughts and grass fires often started because it was so dry. Also there weren't that many people out in the great planes yet so they had to develop new technology making new farm equipment that would help make their farming easier. Women also play different roles in O Pioneers than the usual roles of women. The women work, and cross different gender lines on the frontier and for some women its a refreshing taste of freedom. In O Pioneers! Alexandra owns land on her own instead of the men in her family. This is an overall interesting book to the general public, it is ostly accurate in the depiction of how life was for pioneers in the late 1800s early 1900s or maybe even for the life of a pioneer in general, except for It shows the successful side of pioneering. Most pioneers ended up in debt by picking the wrong plot of land or just using the wrong farming techniques. But it does show the drought that made the majority of people in Hanover sell their land which Alexandra later invests in. O Pioneers is a useful book for the general audience in depicting some of the hardships of life in the great planes.

Essay on Contrasting Kand and Hume on Morality - 1510 Words

Morality is central to all rational beings, whereby a moral action is one determined by reason, rather than our personal desires as suggested by Kant (1785) in contrast to Hume. (1738). Furthermore, Kant suggests that an action is moral only on account of its being reasoned, therefore the moral worth of an action is determined by its motives and not by its consequences. Exploring the works of Hume (1738) and Kant(1785) on morality and ethics, we will ask the question whether we should do what is morally right, even when you could profit by doing something wrong, and furthermore, we shall discuss morality as a type of game, yet something you cannot opt out of, as something Foot describes as inescapable. (Foot 1972: 311). Morality and†¦show more content†¦For Hume, reason alone can determine how something is useful to us. He distinguishes between artificial and natural virtues; with artificial virtues depending on social structures, such as chastity, and natural virtues which are created in nature and are more universal for example friendship. A major argument for Hume is that reasons do not govern our actions, in fact reason is a slave to the passions.(Hume in Signer 1994). Hume says that in fact our actions are cause by a combination of value and emotion. In fact, reason influences our actions in only two ways: by guiding passions to focus on objects and by uncovering connections between events that will in fact create passions. The judgments a person makes about relations of ideas or about ideas themselves may be reasonable or unreasonable, but the judgments do not result in anything other than opinions. For the moral method to work, the judgments must stir up passions, which then lead us to act. If we are to consider both Kant and Humian ethics, the differences are many from their very definitions. Kantian ethics rely on rationality, whilst for Humian ethics assert that reason alone is not enough to ensure action, instead its our passions. So the qu estion is, why should we act morally good if we could profit from behaving morally bad? Kantian ethics would say that we have a duty to act morally good, but where