Monday, August 3, 2020

Controlled Drugs in the Controlled Substance Act

Controlled Drugs in the Controlled Substance Act Addiction Drug Use Print Controlled Drugs in the Controlled Substance Act By Elizabeth Hartney, BSc., MSc., MA, PhD Elizabeth Hartney, BSc, MSc, MA, PhD is a psychologist, professor, and Director of the Centre for Health Leadership and Research at Royal Roads University, Canada. Learn about our editorial policy Elizabeth Hartney, BSc., MSc., MA, PhD Updated on January 20, 2020  Moussa81 / Getty Images More in Addiction Drug Use Cocaine Heroin Marijuana Meth Ecstasy/MDMA Hallucinogens Opioids Prescription Medications Alcohol Use Addictive Behaviors Nicotine Use Coping and Recovery In This Article Table of Contents Expand 5 Schedules of Drugs Schedule I Drugs Schedule II Drugs Schedule III Drugs Schedule IV Drugs Schedule V Drugs View All Back To Top Controlled drugs are substances that are controlled under the Controlled Substances Act (CSA). This act categorizes all substances, which are regulated under federal law into “schedules,” depending on how potentially dangerous they are. 5 Schedules of Drugs The five “schedules” of drugs, detailed below, should not be confused with the five “classes” of drugs, a different way of organizing drugs according to their main properties. The five classes of drugs are narcotics, depressants, stimulants, hallucinogens, and anabolic steroids. The schedule the drug is placed under depends on its medical use, its potential for abuse, and its safety or how easily people become dependent on it. Careful consideration has gone into this categorization. The control of drugs through law exists to protect people from the harm that these drugs can do. It is based on research from many different sources into the potential harmfulness of the drug, both to individuals and to society. The Many Potential Legal Ramifications for Using Drugs Schedule I Drugs Schedule I drugs or substances have a high potential for abuse. They currently have no federally accepted medical use in treatment in the United States, and there is a lack of accepted safety for use of the drug or other substance under medical supervision. Examples of Schedule I substances include heroin, lysergic acid diethylamide (LSD), marijuana, gamma-hydroxybutyric acid (GHB), and methaqualone. Schedule II Drugs Schedule II drugs or other substance also have a high potential for abuse. They differ from Schedule I drugs in that they do have a currently accepted medical use in treatment in the United States or a currently accepted medical use with severe restrictions. Abuse of schedule II drugs may lead to severe psychological or physical dependence. Examples of Schedule II substances include morphine, phencyclidine (PCP), cocaine, methadone, and methamphetamine. Schedule III Drugs Schedule III drugs or other substances have less potential for abuse than the drugs or other substances in Schedules I and II. They have a currently accepted medical use in treatment in the United States. Abuse of the drug or other substance may lead to moderate or low physical dependence or high psychological dependence. Examples of Schedule III substances include Anabolic steroids, codeine and hydrocodone with aspirin or Tylenol, and some barbiturates. Schedule IV Drugs The drug or other substance has a low potential for abuse relative to the drugs or other substances in Schedule III. The drug or other substance has a currently accepted medical use in treatment in the United States. Abuse of the drug or other substance may lead to limited physical dependence or psychological dependence relative to the drugs or other substances in Schedule III. Examples of drugs included in Schedule IV are Darvon, Talwin, Equanil, Valium, and Xanax. Schedule V Drugs The drug or other substance has a low potential for abuse relative to the drugs or other substances in Schedule IV. The drug or other substance has a currently accepted medical use in treatment in the United States. Abuse of the drug or other substances may lead to limited physical dependence or psychological dependence relative to the drugs or other substances in Schedule IV. Examples of Schedule V drugs include cough medicines with codeine. Is It Actually Illegal to Use Drugs Without a Prescription?

Saturday, May 23, 2020

The Creation of Israel was the Turning Point - 2997 Words

Following the partition plan in 1947, the state of Israel was created in 1948. I will be discussing the extent to which the creation of Israel was a turning point throughout a hundred year period. The conflict can be split up into 3 different strands which include: Arab Israeli, Palestinian-Israeli, Western involvement. The Arab-Israeli conflict is the regional conflict that erupts in 1948 when the newly created Arab states invade Israel and is partially resolved by 1996. The Palestinian-Israeli conflict is the local conflict throughout the 100 year period between the native Palestinians and the Israeli’s, it is still unresolved. Western involvement represents the foreign nations that were associated in the conflict. My main argument is that the creation of Israel was the principle turning point for the Arab-Israeli dispute strand because; it transformed a civil war to an interstate conflict. I also feel that it was the principle turning point for the Palestinian-Israeli stran d because, it saw a huge change in policy and led to the dissolution of the Palestinian people with many fleeing into surrounding Arab nations, this is known as the Palestinian problem. The Suez crisis was the pivotal moment for the Western Involvement strand because it saw a new era with the start of the Cold War’s influence in the Arab-Israeli conflict. The creation of Israel meant that the Israeli’s were able to fulfil their long term aspiration of creating their own state, which had been fuelled byShow MoreRelatedThe Treaty Of The Old Testament1718 Words   |  7 Pagesmake a promise, or make a covenant with them. However, an important distinction needs to be made here. A promise can be broken without severe consequence. To the people of the Ancient Near East, a covenant closely resembled a Suzerainty Treaty; this was a legal bond between two parties, one being the Suzerain with power, and another being the Vassal, that is agreeing to help from the Suzerain. The treaty describes blessings that will occur from Suzerain to Vassal if the treaty is upheld, and cursingsRead MoreThe Treaty Of The Old Testament1726 Words   |  7 Pagesmake a promise, or make a covenant with them. However, an important distinction needs to be made here. A promise can be broken without severe consequence. To the people of the Ancient Near East, a covenant closely resembled a Suzerainty Treaty; this was a legal bond between two parties, one being the Suzerain with power, and another being the Vassal, that is agreeing to help from the Suzerain. 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However the war that changed the Middle East forRead MoreTurning Point : The Suez Canal1679 Words   |  7 Pagesâ€Å"My country, is no longer in Africa, it is now in Europe.† - Isma’il the Magnificient Turning Point: The Suez Canal (1869) Control and influence of strategic chokepoints in a modern context, such as the Suez and Panama canals, are an essential ingredient to any nation’s survival and dominance. The Suez Canal opened in 1869 and allowed for the speedy transit of more than 21,415 vessels in 2013. The canal handled eight percent of global trade and, in 2012, accounted for $5Read MoreThe Transformation Of Hebrews During Ancient Jewish900 Words   |  4 PagesJewish Throughout modern history, Judaism has been recognized as one of the most influential religions in Western Civilization. However, to reach the complexity and structure that Judaism has today, the Hebrews had to endure several periods and turning points in history. 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It was the first Jewish state to be established in nearly 2,000 years and was the culmination of efforts by the Jews to secure a homelandRead MoreThe Historical Context Of Palestine1532 Words   |  7 Pagesancient history, the region known today as Palestine was first known as Canaan, which derived its name from a people who inhabited it between 3000 - 1500 B.C. They were conquered by a greek people known as Philistines and also Jews, one of the semitic peoples, in the years 1200-1100 B.C. A hundred years later Jews defeated both Philistines and Canaanites, establishing Kingdom of Israel (Smith). This is important, because the first temple in Jerusalem was built by Solomon and the city, for the first timeRead MoreGod s Rescue Operation By Wright Essay1274 Words   |  6 Pagesoperation utilizing Israel, the Church, and Jesus to complete his plan. Through these three, Wright believes that God intends for the â€Å"kingdom of the world to become kingdom of God† in which â€Å"the beauty of this world will be enfolded in the beauty of God†, only completing his rescue operation â€Å"when the present world is rescued, healed, restored, and completed.† (Wright 78) Israel, a nation with a history of insurgence, turmoil, and agony, is the start of God’s rescue operation. Israel, in the Bible, servesRead MoreIsrael Is A Small Democracy At The Eastern End Of The Mediterranean1349 Words   |  6 PagesIsrael is a small democracy at the eastern end of the Mediterranean Sea, with a 2016 population of 8.17 million, of which, 74.8 percent is Jewish; most of the rest of Israel s population is Arab. The term Arab denotes persons descended from tribes inhabiting the Arabian Peninsula or persons speaking the Arabic language. By this definition, there are about 250 million Arabs worldwide, most found in the group of countries occupying North Africa and the western part of the Middle East. Most ArabsRead MoreThe United States Has Engaged In Numerous International1349 Words   |  6 PagesThe United States has engaged in numerous international interventions in the Middle East. The two major events that have shaped the politics of U.S. foreign policy, Israel, and the Arab states are the Suez Crisis of 1956 and the Six Day War of 1967. President Eisenhower and President Johnson each took different approaches while confronting these crises. The personalities, motives and predispositions of the Presidents and their circle of closest advisors explain how they shaped their policies and

Monday, May 11, 2020

Consumer Attitudes Towards Growth Of Amana Takaful Insurance - Free Essay Example

Sample details Pages: 7 Words: 2248 Downloads: 7 Date added: 2017/06/26 Category Statistics Essay Did you like this example? Changing consumer attitude towards growth of Amana Takaful Insurance Introduction The need for safety and security is very basic to human nature. In todayà ¢Ã¢â€š ¬Ã¢â€ž ¢s, world one cannot think of trade and commerce without insurance. No financial planning and risk management can be complete without life insurance. The concept of insurance as it evolved initially was an arrangement of mutual help in times of need and distress rather than a business proposition for risk management as practiced today. Takaful is derived from an Arabic word which means solidarity, whereby a group of participants agree among themselves to support one another jointly against defined loss. In a Takaful arrangement, the participants contribute a sum of money as wholly or partially tabarruà ¢Ã¢â€š ¬Ã¢â€ž ¢ (donation) into a common fund, which will be used mutually to assist the members against a defined loss or damage (Islamic finance service board report 2006) Don’t waste time! Our writers will create an original "Consumer Attitudes Towards Growth Of Amana Takaful Insurance" essay for you Create order Takaful is a risk management concept that is based on mutuality and partnership. When simply translated Takaful means Joint Guarantee in which several parties are involved. It brings people together in a joint effort towards safeguarding the interests of all by pooling in their donations so that the unfortunate few may benefit from the contributions of fellowmen. Thus, they become joint owners of the fund and help safeguard its interests. The rise of Takaful was due to the perennial need for a scheme of insurance void of interest, uncertainty and chance to be replaced with transparency, justness and mutual benefit. Takaful is an Islamic insurance concept which is firmly grounded in Islamic financial principles, observing the rules and regulations of Islamic law. This concept has been practiced in various forms for over 1400 years. (https://www.takaful.lk/takaful_conceptnew.php) Amana Takaful insurance started its operation on 1998 pioneering the Takaful concept in Srilanka. Currently company offers both General and Family insurance solutions. Listed in the Colombo stock exchange and operations have expanded to many part of the country and also in Maldives. Amana Takaful is the first insurance company in Srilanka to pioneer the process of refunding surplus at the end of each policy term. (Amana Takaful Annual Report 2009) The need of Takaful is currently felt in the market with the introduction of many Islamic financial solutions as well as dedicated Islamic financial Units among the conventional institutions; recently the numbers have been on increasing trend. Presently Amana Takaful insurance provider in the country and has been in the forefront of spreading the word of the Takaful way of insurance that has grown to be liked by many and revered by all for more than 10years. Peoples awareness about the Takaful industry in the country has increased during the last decade. Currently Takaful has 18 branches in the country and fully fledge operation in Maldives. With the current peaceful situation in the country economy is expected to grow and Oppurtunities for insurance industry growth is very high. To reap the benefit of the current development Amana Takaful insurance should be equipped with all the resources to face challenges posed by the market. The purpose The purpose of the research is to explore the mechanism to change consumer attitude towards growth of Amana Takaful insurance. Goals of research To identify the reason for customer purchase of Takaful Oppurtunities for Takaful Insurance To Identify The challenges in the market To Identify the required changes in the company for growth Importance of the issue Currently only Takaful operator in the country and being in operation for ten years company profit margin remains very low comparatively to the conventional competitors. Identification of core cause of the situation will be beneficial to plan in long term and identify the appropriate future direction of the company. Literature Review According to Billah (2001) the objective of Takaful is to diversify the risk among the members. In a practical sense, Takaful can be visualized as a method of joint guarantee among participants against loss and damage that may be inflicted upon any of them. The members of the group agree to guarantee jointly that should any of them suffer a catastrophe received certain amount of money to meet the loss and damage Islam aims at establishing a peaceful society. Peace in the society can be ensured only when there is guarantee against à ¢Ã¢â€š ¬Ã‹Å"Riskà ¢Ã¢â€š ¬Ã¢â€ž ¢ (subsistence) for all individual constituting the fund-pooling institute. Insurance is to act as a risk transfer mechanism, to provide peace of mind and protect against losses. Either can handle risk: assumption, combination, transfer, or loss prevention activities. Insurance schemes utilize the combination method by persuading a large number of individuals to pool their risks into a large group to minimize overall riskà ¢Ã¢â€š ¬? (Ali, 2000). According to Al-Omar (1996) the risk sharing is very important with in Islamic finance. The shariahà ¢Ã¢â€š ¬Ã¢â€ž ¢s manages the risk sharing by insisting on the use of well- defined contracts when financial transactions taken place. The contract is to be clear and well formulated to avoid all kinds of misunderstanding and confusion. In this way the uncertainty is lowered and the desire to minimize the risk is met Conventional insurance and Takaful has certain operational differences According to Archer Abdel (2002) the shariahà ¢Ã¢â€š ¬Ã¢â€ž ¢s does not allow certain condition as interest (riba) and gambling or speculation (maysir). From shariahà ¢Ã¢â€š ¬Ã¢â€ž ¢s point of view, business and investments made by Muslims must be conducted in responsible and committed way. Further describing the distinctions Billah (2001) describes the distinction between the conventional insurance and Takaful business is more visible with respect to investment of funds. While insurance companies invest their funds in interest-based avenues and without any regard for the concept of Halal-o-Haram. Takaful companies undertake only shariah compliant business and the profits are distributed in accordance with the initially agreed ratios in the Takaful contract. Likewise they share in any surplus or loss from the pool collectively. Takaful system has a built-in mechanism to counter any over-pricing policies of the insurance companies, because whatever premium charged, the surplus would normally go back to the participants in proportion to their contributions. The nature of the principles of Takaful is different from the conventional insurance because all the operation in Takaful is in line with the Shariah principles. The operation of Takaful is based on the principle of Al - Mudhuraba which is profit and loss sharing techniques which is alternative to interest (Riba) in Conventional Insurance. In Takaful the element of uncertainty is eliminated as subscription and compensation is concerned Takaful in Srilanka Presently Amana Takaful is the only provider of Takaful insurance products and services to the market. Amana Takaful insurance has been in the forefront of spreading the word of the Takaful way of insurance that has grown to be liked by many and revered by all for more than 10years. Peoples awareness about the Takaful industry in the country has increased during the last decade. The versatility of the product range is also a strength that helped to satisfy the needs of customer. Currently Takaful industry lacks an strong and highly capitalized market to meet the growing demand of customers. Sixteen (16) of them are composite companies, Seven (07) of them engage in only General Insurance business and two (02) companies engage only in Long Term (Life). Currently , 43 insurance broking companies were registered with the IBSL in terms of Section 82 of the Act. Insurance Broking companies and Insurance Agents as intermediaries have made a valuable contribution to the industry. Presently the tariff is not observed in the market by the insurers. The gross written premium from Long Term (Life) and General Insurance Business in 2009 is added up to Rs.57,919 Million. In the year 2008, the overall gross written premium was Rs.58,166 Million. Corporate Governance Practice Generally, corporate governance in Islamic insurance institutions distinguish in many forms to that of its conventional counterparts, most importantly Islamic finance institutions need to ensure that they comply with the Shariah (Islamic law) meaning that unlike secular governance practices Shariah would first examine at the transactional structure to find whether the process involves any activities or elements that contradict the profits generation. Also Islamic insurance institutions must invite customers to contribute an active role in the governance process. Regulatory and legislative issues The insurance industry is regulated in terms of the provisions of the Regulation of Insurance Industry Act,No.43 of 2000 (RII Act). The Insurance Board of Sri Lanka (IBSL) was established under this Act in order to develop, supervise and regulate the insurance industry in Sri Lanka. Over the past year, the IBSL has embarked upon several activities to develop, supervise and regulate the insurance industry with a view to ensuring that the best interest of the Policy-holders and potential Policy à ¢Ã¢â€š ¬Ã¢â‚¬Å" holders. During the previous year IBSL has strengthened its monitoring process in order to ensure the financial stability of insurance companies and insurance brokers.By virtue of powers vested in the IBSL in terms of Section 15 of the Act, eighteen (18) Insurance Companies (Insurers) registered with the Insurance Board of Sri Lanka (IBSL), are presently underwriting insurance business. Methodology The method which will be used for the research is a combination of qualitative and quantitative. (van Maanen,1983) defined the qualitative method as an array of interpretive techniques which seek to describe, decode, translate and otherwise come to terms with the meaning , not the frequency of certain more or less naturally occurring phenomena in the social world. (Orna and Stevens,1995) describe research can be regarded as being à ¢Ã¢â€š ¬Ã‹Å"searching by means of careful, critical investigation in order to discover something specificà ¢Ã¢â€š ¬Ã¢â€ž ¢. In addition analytical and comparative approaches to research will also be applied where Appropriate by conducting scrutiny on relevant documentation with reasonable broad and in-depth study of the subject matter and making some comparison where necessary. This is to ensure coverage on the locus and focus of the issue under-studied are reasonably justified in holistic nature and thus retaining the scientific characteristics of this study (Mohd Nasir, 2004) Sampling Frame The population that has been identified in this study are the customers , employees, insurance users , financial institutes and potential population to insurance products. Quantitative research is justified here because the findings are expected to be representative of the target population. The larger the sample is, the more likely the results will be representative of a larger population (Rose et al, 2005; Saunders et al, 2000, p.155). The chosen sample, the method of data collection, the time requirements and the financial limitations. Judgemental sampling is a form of convenience sampling based on the judgement of the research in the selection of a relevant respondent to the study (Malhotra Birks, 2006, p.364). Both methods have also been chosen based on their small cost and time requirements (Saunders et al, 2000, p.177). Judgement will be used to analyse the individual motives to Islamic financial products Data collection Method Questionnaire will be design and use for gathering information required and further In order to establish the trueness of this assertion, interviews will be conducted with the sample. Field study using observation and interviews approaches will also be carried out in an effort to validate the above assertion in the hypothesis and thus ensuring the reliability of the findings from this study. The interviews were aimed at getting into the insight of the understudied issue from the perspective of the operators, users, regulators and both external and internal auditors. Secondary Research Research will involve secondary research and data will be gathered using sources such as journal articles, trade press and the internet. The aim will be to explore the mechanism and the possibilities of converting customers toward Amana Takaful insurance. Data collection process Two techniques used for data collection and questionnaire completion will be conducted through Emails and questionnaire delivery/collection techniques. Questionnaires delivered via email are easy to administer and to return. It also is cost advantageous. Email also guarantees that the respondent is representative of the target population. This technique also has the advantage of being more secure in terms of control, access and response (Witmer et al.,1999) and (Saunders et al., 2000). The other technique used is the delivery/collection of questionnaires was direct face to face interview with the sample population. Limitations The major limitation of this study is the methodology used for the sample, the research design, questionnaire design and the data collection. The sample can be seen as one key limitation for this paper in terms of representation and size. Even though the sample chosen limit the irrelevance of the findings, other demographics should have been considered. This would have allowed the results to be more representative of a broader scale. In addition, the size of the sample makes conclusions on open to critique. A large sample would have been tougher to get while including participants from different backgrounds and demographics, though it might have increased the relevance of the findings and the overall credibility of the research. Conducting quantitative research alone can be seen as a limitation as well. The validity of the results from the questionnaires would be better supported with the addition of a focus group or depth-interview. Access and Ethical Issues Access My personal influence will be used to make contact with the relevant individuals within the sample. Further relevant regulatory bodies will be contacted by an introductory letter, outlining the purpose of the research, how they might be able to help and what would be required. Ethical Issues Since the subject area surround some ethical issues pertaining to Islamic belief research will be conducted avoiding these matters and sensitive issues will not be taken up on the research.

Wednesday, May 6, 2020

The New World Free Essays

The Spanish, French and English explored America and left a lasting mark on the New World’s development. Different methods of colonization were used by the Spanish, French and English. The Spanish and English had similar ways of colonization, and the French had quite a different style. We will write a custom essay sample on The New World or any similar topic only for you Order Now When he Spanish conquered the New World, they were the most wealthy and powerful of the three. The Spanish brought epidemic disease that depopulated areas over many years causing civilizations to collapse, along with brutal killings of Natives. Spanish integration with the Indians over time resulted into a modern distinction between Latinos and Spanish into a new population. Forced labor and Christianity pushed the Spanish wealth into accidental discoveries of Tobacco, Chocolate, and Vanilla Spices. The English were similar to the Spanish of their brutal behavior towards the Natives, slavery and the epidemic of disease. On discovering the America’s, a belief of new shipping lanes were formed. This proved to be an advantage for trading because it provided quicker routes. Agriculture was founded and traded due to success of using slavery. Gold, copper and the products of farming were traded and used for power. The French had a very different approach unlike the Spanish and English, as they used commerce versus conquer. Accidently being discovered while exploring, the French came across the Natives and started trading furs. This turned out to be long lasting relationship and provided a different way to cohabitate with the Native’s, instead of taking the land. The Spanish, English and French had similarities that were common. The English colonies were better fed and clothed as the French and Spanish had much larger empires. Slavery, trade routes, farming and religion were very common of all, and benefitted in establishing the New World. Faraher, J. M. , Buhle, M. J. , Czitrom, D. , Armitage, S. H. (2009). Out of Many: A History of the American People (5th ed. ). Upper Saddle River, NJ: Pearson Prentice Hall. How to cite The New World, Papers

Thursday, April 30, 2020

Influence of marginal and absorption costing mething and their similarities Essay Example

Influence of marginal and absorption costing mething and their similarities Essay Influence OF MARGINAL A ; ABSORPTION COSTING Fringy cost is fundamentally a portion of variable cost, which includes the direct labor, Direct Material and Direct Expenses. Fringy cost should be defined as the accounting system where variable system should be charged to the cost of units and the fixed cost for the period of clip which is to the full aggregative part. Its particular value is in determination devising. Fringy cost = Variable cost + Variable Overhead The fringy cost is straight with the volume of production and fringy cost per unit is the same, which consist premier cost that is cost of direct labor, stuff and other variable operating expense. It will be incorporate the fixed cost. The fringy cost is the cost which has been incurred to bring forth an excess unit of production is called fringy cost. We will write a custom essay sample on Influence of marginal and absorption costing mething and their similarities specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Influence of marginal and absorption costing mething and their similarities specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Influence of marginal and absorption costing mething and their similarities specifically for you FOR ONLY $16.38 $13.9/page Hire Writer Example If an organisation has produce 1000 unit at cost of ? 20,000 Where as if the addition in 1 unit i.e. 1001 unit and cost would be ? 20200 Then MARGINAL COST would be ? 200. ADVANTAGES OF MARGINAL COST Fringy cost is fundamentally have an advantages of the cost control by and large facilitated to avoiding the fixed operating expense cost and concentrated on to the keeping the consistent of fringy cost utile to assorted degrees of direction. It is fundamentally help to understand to the variable cost and fixed costs. It besides shows the relationship between the cost, monetary value and their volumes. The fringy cost would be aid to the short term net income planning by the interruption even charts and net income graph, and aid to the direction determination. With the fringy cost company can acquire maximal return to the concern. The effects of the production and gross revenues policies are more clearly seen and understand with the fringy cost. Disadvantage There are certain disadvantages would be associated with the marginal costs which are as under. It is really hard to segregate to understand the all the cost which are fundamentally misdirecting the consequence. It should be ignored the fixed cost, which show different image at the clip. The job is that the over or under the overhead cost is apportioned on estimated footing and non on the existent. The clip factor is besides play an critical function where public presentation between two period will bring forth deceptive consequences. ABSORPTION Costing Absorption cost means the cost which includes all the fabrication costs which are absorbed by the unit of green goods. On the other manus, the cost of a finished unit in stock list will include direct stuff, labor and all the variable cost and fixed fabrication operating expense. Absorption costing is contrasted with variable costing or direct costing with the other fabrication operating expense. ADVANTAGES OF ABSORPTION COSTING In soaking up costing will traveling to include all the cost which are related to the concern activities like fixed cost, variable cost and production cost. This cost is besides used for the readying of the fiscal histories when the production of the company should be remains changeless but sale would be fluctuate. DISADVANTAGES OF ABSORPTION COSTING The disadvantages of the soaking up bing would be emphasised on the entire cost i.e. variable and fixed cost. It is non utile the direction for the devising determination about the planning and controlling. An illustration show that difference between fringy cost and soaking up cost. XYZ Ltd. is being started their operation in 2008. There is certain information available for May 2008 to July 2008 about the company s production. To cipher fringy and soaking up cost. Particulars ? Selling monetary values per Unit of measurements 100 Direct Labour Per Units 20 Direct Material per Unit 10 Fixed Factory Overhead Per Months 30000 Variable Factory Overhead per Unit of measurements 5 Fixed Selling Operating expenses 1000 Variable selling Overhead per Unit of measurements 4 Budgeted activities which was expected that 2000 units to be each month green goods and sold for each month were as follows MAY June July Unit of measurement SOLD 1000 800 1300 Unit of measurement PRODUCE 1000 1300 1000 MARGINAL COST Particular MAY June July Gross saless 100000 80000 1100000 Lupus erythematosuss: Variable Cost of Goods sold ( ? 35 ) 35000 28000 385500 PRODUCT CONTRIBUTION MARGIN 65000 52000 71500 Lupus erythematosuss: Variable Selling Operating expense 4000 3200 4400 Entire CONTRIBUTION MARGIN 61000 48800 67100 Lupus erythematosuss: Fixed mill Overhead 30000 30000 30000 Fixed Selling Operating expenses 1000 1000 1000 Net Net income 30000 32800 30100 Absorption Cost Particular MAY June July Gross saless 100000 80000 1100000 LESS: Cost of Goods sold ( ?65 ) 65000 52000 71500 A A 28000 38500 Attention deficit disorder: Absorption of mill operating expense 9000 -3000 GROSS Net income 35000 37000 35500 Lupus erythematosuss: Fixed Selling Operating expense 1000 1000 1000 Variable Selling Operating expense 4000 3200 4400 Net Net income 30000 32800 30100 MARGINAL COST Vs ABSORPTION COST After utilizing the two techniques we had seen that the net net income would non be same at every clip because of following ground. Over and Under Absorption overhead cost In soaking up costing, fixed operating expense can neer absorbed precisely because of trouble in calculating cost and volume of end product. If these balance of under or over captive because of costing net income and loss history, the existent sum incurred is non shown in it, whereas fringy costing is really fixed overhead incurred in entirely charged against part which will be some difference in net net incomes. Difference in Stock Valuation In fringy costing work in advancement and finished stock are valued at fringy cost but in soaking up cost it is calculated as production cost, and that is the ground net income will be different Many of clip soaking up cost and fringy cost consequence would be find as Absorption costing net income = Marginal costing net income Absorption costing net income gt ; Marginal costing net income Absorption costing net income lt ; Marginal costing net income

Saturday, March 21, 2020

Struggle College Short Essay Essays

Struggle College Short Essay Essays Struggle College Short Essay Essay Struggle College Short Essay Essay The sun hit our backs hard as we ran through the picturesque Niles hills. â€Å"Two more miles to go†, yelled my teammate who was a few yards behind me, â€Å"and then man, we can finally get some water. † Well, there was not going to be any water for me; I was fasting for the Muslim Holy Month of Ramadan, running on an empty stomach, and knew that the next drop of water entering my body would only come at sunset. Running those ten miles every day on nothing but the strength of will, epitomizes my true character and hunger for challenge in life. It is hard to imagine life without one having to face any challenges. A lot of the challenges we face as human beings are similar but what makes each person different is the way we face our challenges. Some people shy away from challenges and then there are others who do not push themselves to their limits and reach short of their goals. Then there are others that are able to overcome some of the challenges but eventually back down because they can not take the heat. I, on the other hand consider myself a fighter, someone who does not back down from life’s hardships and strive to fulfill my goals. And then we have a rare bread of people that are fighters. When the going gets tough and people around them start falling, these people stand tall while overcoming adversity. I describe my self as a fighter who doesn’t back down from a challenge but feeds on the pressure. I understand that life is not made up of smooth sailing all the time and you need to always fight through the thick and thin of life. I consider myself a fighter, someone who will work hard and push himself to his limits in order to achieve his goals and ambitions. Through such experiences I have come to believe that if I can put mind over matter there is nothing that I can’t accomplish.

Thursday, March 5, 2020

Mexican Revolution Battle of Veracruz

Mexican Revolution Battle of Veracruz Occupation of Veracruz - Conflict Dates: The Occupation of Veracruz lasted from April 21 to November 23, 1914, and occurred during the Mexican Revolution. Forces Commanders Americans Rear Admiral Frank Friday Fletcher757 rising to 3,948 men (during the fighting) Mexicans General Gustavo MaassCommodore Manuel Azuetaunknown Occupation of Veracruz -  The Tampico Affair: Early 1914 found Mexico in the midst of civil war as rebel forces led by Venustiano Carranza and Pancho Villa battled to overthrow usurper General Victoriano Huerta. Unwilling to recognized Huertas regime, US President Woodrow Wilson recalled the American ambassador from Mexico City. Not wishing to directly intervene in the fighting, Wilson instructed American warships to concentrate off the ports of Tampico and Veracruz to protect US interests and property. On April 9, 1914, an unarmed whaleboat from the gunboat USS Dolphin landed at Tampico to pick up drummed gasoline from a German merchant. Coming ashore, the American sailors were detained by Huertas federalist troops and taken to the military headquarters. The local commander, Colonel Ramon Hinojosa recognized his mens error and had the Americans returned to their boat. The military governor, General Ignacio Zaragoza contacted the American consul and apologized for the incident and asked that his regrets be conveyed to Rear Admiral Henry T. Mayo offshore. Learning of the incident, Mayo demanded an official apology and that the American flag be raised and saluted in the city. Occupation of Veracruz -  Moving to Military Action: Lacking the authority to grant Mayos demands, Zaragoza forwarded them to Huerta. While he was willing to issue the apology, he refused to raise and salute the American flag as Wilson had not recognized his government. Declaring that the salute will be fired, Wilson gave Huerta until 6:00 PM on April 19 to comply and began moving additional naval units to the Mexican coast. With the passage of the deadline, Wilson addressed Congress on April 20 and detailed a series of incidents that demonstrated the Mexican governments contempt for the United States. In speaking to Congress, he asked for permission to use military action if necessary and stated that in any action there be no thought of aggression or selfish aggrandizement only efforts to maintain the dignity and authority of the United States. While a joint resolution quickly passed in the House, it stalled in the Senate where some senators called for harsher measures. While debate continued, the US State Department was tracking the Hamburg-American liner SS Ypiranga which was steaming towards Veracruz with a cargo of small arms for Huertas army. Occupation of Veracruz  -Taking Veracruz: Desiring to prevent the arms from reaching Huerta, the decision was made to occupy the port of Veracruz. As not to antagonize the German Empire, US forces would not land until the cargo had been off-loaded from Ypiranga. Though Wilson wished have the Senates approval, an urgent cable from US Consul William Canada at Veracruz early on April 21 which informed him of the liners imminent arrival. With this news, Wilson instructed Secretary of the Navy Josephus Daniels to take Veracruz at once. This message was relayed to Rear Admiral Frank Friday Fletcher who commanded the squadron off the port. Possessing the battleships USS and USS  Utah and the transport USS Prairie which carried 350 Marines, Fletcher received his orders at 8:00 AM on April 21. Due to weather considerations, he immediately moved forward and asked Canada to inform the local Mexican commander, General Gustavo Maass, that his men would be taking control of the waterfront. Canada complied and asked Maass not to resist. Under orders not to surrender, Maass began mobilizing the 600 men of the 18th and 19th Infantry Battalions, as well as the midshipmen at the Mexican Naval Academy. He also began arming civilian volunteers. Around 10:50 AM, the Americans began landing under the command of Captain William Rush of Florida. The initial force consisted of around 500 Marines and 300 sailors from the battleships landing parties. Meeting no resistance, the Americans landed at Pier 4 and moved towards their objectives. The bluejackets advanced to take the customs house, post and telegraph offices, and railroad terminal while the Marines were to capture the rail yard, the cable office, and the powerplant. Establishing his headquarters in the Terminal Hotel, Rush sent a semaphore unit to the room to open communications with Fletcher. While Maass began advancing his men towards the waterfront, the midshipmen at the Naval Academy worked to fortify the building. Fighting began when a local policeman, Aurelio Monffort, fired on the Americans. Killed by return fire, Monfforts action led to widespread, disorganized fighting. Believing that a large force was in the city, Rush signaled for reinforcements and Utahs landing party and Marines were sent ashore. Wishing to avoid further bloodshed, Fletcher asked Canada to arrange a ceasefire with the Mexican authorities. This effort failed when no Mexican leaders could be found. Concerned about sustaining additional casualties by advancing into the city, Fletcher ordered Rush to hold his position and remain on the defensive through the night. During the night of April 21/22 additional American warships arrived bringing reinforcements. It was also during this time, that Fletcher concluded that the entire city would need to be occupied. Additional Marines and sailors began landing around 4:00 AM, and at 8:30 AM Rush resumed his advance with ships in the harbor providing gunfire support. Attacking near the Avenue Independencia, the Marines methodically worked from building to building eliminating Mexican resistance. On their left, the 2nd Seaman Regiment, led by USS New Hampshires Captain E.A. Anderson, pressed up the Calle Francisco Canal. Told that his line of advance had been cleared of snipers, Anderson did not send out scouts and marched his men in parade ground formation. Encountering heavy Mexican fire, Andersons men took losses and were forced to fall back. Supported by the fleets guns, Anderson resumed his attack and took the Naval Academy and Artillery Barracks. Additional American forces arrived through the morning and by noon much of the city had been taken. Occupation of Veracruz - Holding the City: In the fighting, 19 Americans were killed 72 wounded. Mexican losses were around 152-172 killed and 195-250 wounded. Minor sniping incidents continued until April 24 when, after the local authorities refused to cooperate, Fletcher declared martial law. On April 30, the US Army 5th Reinforced Brigade under Brigadier General Frederick Funston arrived and took over the occupation of the city. While many of the Marines remained, the naval units returned to their ships. While some in the United States called for a full invasion of Mexico, Wilson limited American involvement to the occupation Veracruz. Battling rebel forces, Huerta was not able to oppose it militarily. Following Huertas downfall in July, discussions began with the new Carranza government. American forces remained in Veracruz for seven months and finally departed on November 23 after the ABC Powers Conference mediated many of the issues between the two nations. Selected Sources National Archives: The United States Armed Forces and the Mexican Punitive ExpeditionDavis, Thomas (2007). With No Thought of Aggression Military History Quarterly. 20(1), 34-43.