Fast Food and Obesity Essay

Now a days, fast food is becoming a cheap and yet a popular way for people who are too busy to cook. But the cheap price of the fast food is nothing in comparison to the true price that these people are paying. Every 4 out of 10 adults in the USA will become obese in the next 5 years if they keep eating this food the way they are. Eating fast food like this is causing major health risks. Since this food is so cheap, it makes it convenient for people to go out and get food instead of staying home to cook. In addition, fast food companies are trying to target kids. If the companies get to the kids at a young age, they will get hooked on the food. Because of all this, people need to stop eating fast food before it gets out of hand. This fast food world has spread tremendously around the globe, and obesity has shortly followed. In addition to this it has also brought heart disease, arthritis, diabetes and many other types of illnesses. Fast food isn’t only making people fatter, but its also increasing people’s chances of obtaining type two diabetes. People’s muscles and fat cells that have type two diabetes lose the ability to take in a sugar called glucose from their blood. The glucose builds up and reaches very high levels and because of this they get damage to the eyes, neuropath (loss of feeling), kidney disease and heart disease. Most of the people who have type two diabetes are obese or overweight. A long-term study between the link of fast food, obesity and diabetes were tested. It compared the people who would eat fast food at least twice a week to the people who ate it less than once a week. The results showed that the people who are more fast food gained about 10 pounds more then the people who are it less than once a week over a fifteen-year period. Eating fast food can cause many diseases such as Hypertension, Heart Disease, Cancer, Gall Bladder Disease and E. coli, which is one of the worst forms of food poisoning. E. Coli is spread through undercooked burgers and it is very difficult to cure. 4 % of the people who have this poison develop hemolytic uremic syndrome and close to 5 % of the kids who develop this die. E. Coli is now becoming the major reason for renal failure for American kids. People would rather spend their money on a cheap burger that tastes good compared to a burger that tastes just as good for six times the price. The great thing about fast food is that over these many years their products taste hasn’t changed. â€Å"The whole experience of buying fast food, has become so routine, so thoroughly unexceptional and mundane, that it is now taken for granted, like brushing your teeth or stopping for a red light.† Says Eric Schlosser, author of Fast Food Nation. Millions of people a day are buying fast food because it’s so convenient to get to. Today’s economy is also dropping and because of this going out to buy fast food has become easier to feed people’s families. Instead of a family going out to a restaurant to feed the family for 60 dollars, they can go to a fast food restaurant and spend about one third of that. These fast food restaurants are making a lot of money off this cheap food With the money they make, they spend some of it for advertising to grab people’s attention Since most kids watch TV they are the ones that are affected most by this McDonald’s spends billions of dollars on advertising each year. Most of the kids know Ronald McDonald more than they do their own president. Just about 30% of all children each day eat fast food according to a Harvard study. This is part of the reason why America is the fattest country in the world. According to Alan Green, on average, kids who eat fast food gain an extra 6 pounds in weight each year. â€Å" The numbers, though alarming, are not surprising since billions of dollars are spend each year on fast-food advertising directed at kids, â€Å" said lead author Dr. David Ludwig, director of the obesity program at children’s Hospital Boston. Borzekowski says that most people prefer the branded fries compared to unbranded fries and the same results were found about branded chicken nuggets and non-branded chicken nuggets. â€Å" Its no surprise that branding works,† says Borzekowski. In another test done by Borzekowski, they took two burgers from McDonalds and put one in a non branded wrapper, Borzekowski had the kids try both and astonishingly most kids tasted a difference in the two burgers. The majority of the preferred the McDonalds wrapped burger. McDonalds also finds ways of getting to the kids, because in Seminole County, the kids are rewarded with Happy Meals if the have a nearly perfect attendance or it they do well on their report cards. In fact, Stuart Elliot of the New York Times says that the Florida schools are â€Å"using children’s report cards to help stimulate sales { at McDonalds }.† Kids can get a number of Happy meal choices such as four chicken McNuggets, a Hamburger and small fries or a cheeseburger with apple dippers. These kids are being rewarded with fast food, which is part of the reason that they are becoming obese.

Jamaica Kincaid

Place, she uses strong conviction and passion for the island which she grew up on. Although, the reader may view this strong affection very offensive, Kinked generalizes tourists and how they abuse the use of Antigen workers in hotels and tourism while on vacations, seems like she is trying to leave the reader understanding and empathetic. â€Å"Since you are a tourist, a North American or European – to be frank, white – and not an Antigen black returning to Antigen fromEurope or North America with cardboard boxes of much needed cheap clothes and food for relatives, you move through customs swiftly, you move through customs with ease. † Immediately the reader is hit with the second person accusation. Not only the second person, but anyone who has actually traveled to these places. Next we notice the racial descriptions that come off as prejudice and almost ignorant. Kinked acts despondent towards any white individual that tours her homeland because of the poverty there, and also European and Northern American tourists attitude about her, ugly' country.Ms. Kind's assessments are extremely critical, but they also give any reader a new perspective on what locals may think while tourists visit their land. Antigen, from the author's description has a strong workforce within the tourism field, being that its one of the only places needing employees. She uses irony by saying that because white tourists are on vacation they block out whatever negative views are around them, therefore the island they visit is perfect.Kinked slightly interdicts herself when describing the employees as happy individuals because for a tourist the first positive impression from a worker could relay a happy person makes, a happy place. For Kinked to blame the reader or visitors ignorance as the reason for her rash views of her land, Is unjust. Bitterness and resentment are Just a few of the negative tones that the author uses to portray her message. Her poetic way of wri ting may haven't not been the correct approach to reach the reader. Her anger about tourism and the money tourists bring In Is very off putting and offensive. Jamaica Kincaid Place, she uses strong conviction and passion for the island which she grew up on. Although, the reader may view this strong affection very offensive, Kinked generalizes tourists and how they abuse the use of Antigen workers in hotels and tourism while on vacations, seems like she is trying to leave the reader understanding and empathetic. â€Å"Since you are a tourist, a North American or European – to be frank, white – and not an Antigen black returning to Antigen fromEurope or North America with cardboard boxes of much needed cheap clothes and food for relatives, you move through customs swiftly, you move through customs with ease. † Immediately the reader is hit with the second person accusation. Not only the second person, but anyone who has actually traveled to these places. Next we notice the racial descriptions that come off as prejudice and almost ignorant. Kinked acts despondent towards any white individual that tours her homeland because of the poverty there, and also European and Northern American tourists attitude about her, ugly' country.Ms. Kind's assessments are extremely critical, but they also give any reader a new perspective on what locals may think while tourists visit their land. Antigen, from the author's description has a strong workforce within the tourism field, being that its one of the only places needing employees. She uses irony by saying that because white tourists are on vacation they block out whatever negative views are around them, therefore the island they visit is perfect.Kinked slightly interdicts herself when describing the employees as happy individuals because for a tourist the first positive impression from a worker could relay a happy person makes, a happy place. For Kinked to blame the reader or visitors ignorance as the reason for her rash views of her land, Is unjust. Bitterness and resentment are Just a few of the negative tones that the author uses to portray her message. Her poetic way of wri ting may haven't not been the correct approach to reach the reader. Her anger about tourism and the money tourists bring In Is very off putting and offensive.

Arts In The Education Of Young Children Education Essay

These experiences allow them to be originative, inventive and expressive ( Swanwick, 1988 ) . Loris Malaguzzi as cited in McArdle ( 2003 ) states that humanistic disciplines open a window of chances for kids to utilize a 100 linguistic communications, a 100 custodies, a 100 ideas, a 100 ways of thought, of playing and speech production. My statement on the importance of humanistic disciplines in immature kids instruction will be with specific illustrations from ocular and music. Fraser ( 2005 ) states that in many parts of the universe the preschools have rich resources of art stuffs like clay, pigments, montage stuffs and play dough available but rarely integrated into the plan. The instructors rarely promote the kids make usage of the stuffs other than for centripetal geographic expedition. In our preschool and many other preschools in Singapore it is merely displayed as a show piece to demo new walk in parents coming in for questions that such resources are available but they are non liberally used in the plan. Duffy ( 1998 ) states that to elicit kids ‘s originative and inventive experiences sufficient infinite to work and easy accessible resources must be offered to them. The esteemed Reggio Emilia early childhood plan that Singaporeans believe has a civilization of holding pedagogues who consider art non in isolation but integrated as one of the 100 linguistic communications kids use to look into and stand for the universe ( Fraser, 2005 ) . An i llustration will be exposing clay, wood, stones, shells and dried grass that are beautifully laid on the tabular array for kids to believe how birds use clay to construct their nests and the instructor scaffold the kids to propose how the kids can research with the stuffs themselves. These art signifiers provide immature kids with chances for self-awareness, societal interaction, geographic expedition, use that stimulate their senses and enhances their acquisition and originative thought. Spencer ( as cited in Swanwick, 1988 ) states that art should non be dissociable from instruction as leisure but occupy the leisure portion of instruction. Pulling is cardinal to all ocular communicating and yet in a recent study by Clement in1994, 60 per centum of the instructors do non cognize how it might best be taught and they requested further in service preparation if they are to learn the art course of study ( Cooke, Griffin and Cox, 1998 ) . Cooke, et Al. ( 1998 ) states that pulling arouses imaginativeness and it helps in entering their observations in other countries of course of study. The beauty of the kids ‘s work in Reggio ‘s 100 linguistic communications of kids, exhibit the undertakings that utilize kids ‘s symbolic linguistic communications, which include pulling, painting and building clay modeling. Cooke, et Al. ( 1998 ) states that representational drawing are ocular communicating which is comparatively easy to read and is used in different civilizations at different times throughout history. Children in Reggio Emilia usage drawing as the fastest and most direct manner of seting their thoughts across and doing them seeable. This processes show the kids ‘s manner of doing sense of the universe through representation. They spontaneously use pulling as a linguistic communication to stand for their thoughts to show their emotions and pass on the thought of immature kids. Kolbe ( 2001 ) states that ocular humanistic disciplines is an unbelievable powerful tool that enables kids to explicate things to themselves and to others. Children understand their potencies for personal looks by experimenting with art stuffs and procedures. They develop good motor control, linguistic communication and job resolution schemes, societal accomplishments and aesthetic consciousness and grasp. Children early exposure to ocular humanistic disciplines in Reggio Emilia enable them to hold deep apprehension of making high quality art. They are introduced to line, coloring material, forms and signifier, form and texture. Lines are everyplace and kids are introduced to forms such as long, short, thick, fat, heavy, thin horizontal, perpendicular, diagonal, jagged, smooth, uninterrupted and broken. Children are besides introduced to the names of colors as primary and blending two primary colorss to do secondary colorss and observe sunglassess of colorss such as warm, cool, dull, light, pale and dark. Shape and signifier refers to the country of an object or image, lines or colorss that create boundaries within a image that create forms. Children can pass hours gleefully making three-dimensional representations of things they see utilizing clay, dough or blocks and introduced to vocabulary such as unit of ammunition, ellipse, trigon, wide, narrow and broad. In images and three-dimensional graphicss, kids can look out for represented or contrasting colorss, lines, forms or combinations of these elements. Texture refers to the haptic quality of objects, either in existent life or simulated by combination of art elements in a image. Children may look for and screen out objects of different texture to make a image. They could besides look at a image and conjecture if an object is unsmooth, smooth, furred, prickly, slippery, difficult or soft. The rules of the ocular humanistic disciplines are unity, beat, proportion, design, balance, harmoniousness, contrast and repeat. Pulling picture and working with clay hence should be the nucleus countries of ocular art plans and should be offered daily, so that kids come to understand and utilize these media for cognitive and expressive intents. There are cumulative phases in a kid ‘s development and as psychologist, Eleanor Maccoby ( as cited in Swanwick, 1988 ) mentioned that development occur in a consecutive order and Maccoby ( as cited in Swanwick, 1988 ) mentioned that the series of kids ‘s imperfect development is at a reasonably standard timetable. Swanwick ( 1988 ) states that the influencing factors are the familial heritage and the environment illustration the place, school and society where the kid is exposed. Piaget ( as cited in Swanick,1988 ) states that feeling of power is the pleasance of a kid researching and get the hanging the environment and an illustration is the babe larning to reiterate a vocal sound or agitate a rattling continuously. Music is representational and Swanwick ( 1988 ) states that the kid is able to copy and the kid is able to make new relationship through imaginativeness. Swanwick ( 1988 ) besides states that the critical human features play is per se bound with playing musi c. A kid ‘s self-generated music behavior through Piaget ‘s theory of meaningful drama triggers imaginativeness than the structured music instruction. Winston ( 2010 ) states that playing is a verb applicable to the originative procedure illustration instrumentalists with melodious and harmonic possibilities to the development of accomplishments practised through playing. The right hemisphere of the encephalon maps and probes have shown that the right encephalon has particular maps of the sensuous, the spatial and the intuitive that all helps in the imaginativeness procedure ( Swanwick, 1988 ) . If instructors work with a standardized theoretical account, the kids ‘s inventive qualities are lost as they are tuned merely to the creative activity of music of what the instructor ‘s learn them to compose ( Young and Glover, 1998 ) . Learning music is bound by the theoretical trigon of command, imitation and imaginativeness and the rhythm is continues with the kid ‘s different phases of growing and besides when larning a different musical instrument. A kids ‘s first response to the music before they turn one twelvemonth old is the tone by larning to reiterate what they hear and master the tone. The following phase will be copying the physical motion in relation to the beat of the music and it occurs between 18 months and 2 old ages old. Around the age of four kids are able to build inventive vocals and to scaffold their cognition a good acquisition environment is essential.Their natural intrinsic musical endowment the kid manifest can be farther developed through extrinsic schoolroom larning environment. Andress states that music play country should pull kids to trip wonder so that they will be motivated to affect in doing and reacting to music. Opportunities should be given to kids to make their ain music with broad picks of musical instruments available and besides to listen to others music and learn to copy the music that they prefer. Music should be integrated as portion of the plan in the schoolroom and pick of single and group musical activities should be provided. The activities should be combination of child-directed or grownup facilitated as a group. The type of musical activities can be composing and improvizing with instruments and voice, notating, listening to music, playing instruments, singing invented or canonic vocals. The activities can be interconnected to complement one type of activity to do it more lively and disputing for the kids. The adults function will be placing the kids ‘s potency and help the kids in developing their musical competency and enjoyment. The importance of humanistic disciplines can merely be felt and appreciated if the lead comes from the Education Ministry. Singapore instruction system is structured with accent on the degree Celsius onfucius philosophy on meritocracy. They give strong support in the acquisition of Science and Mathematics related topics but really small support on humanistic disciplines. Gifted kids on Science and Mathematics ( Ministry of Education, 2012 ) are identified at an early age of nine and specially groomed to heighten their familial capablenesss. Parents by and large feel that Science and Mathematics are more of import than humanistic disciplines and many kids who have natural endowment and involvement in humanistic disciplines are non given the chance to supply an environment. Our authorities besides do non supply avenues for kids with natural endowments in humanistic disciplines to be identified and specially groomed. I am besides one of the luckless individual whereby I loved ocular hum anistic disciplines but I was non given an chance because during my clip technology topics were favoured so that we can procure successful and high salary calling when we grow up. If importance in humanistic disciplines is given at the primary and higher degree instruction I believe parents perceptual experience on the importance and the demand for presenting humanistic disciplines at an early age will alter. This will promote preschool pedagogues to give more accent on incorporating humanistic disciplines in the pre-school course of study as day-to-day activities. Arts In The Education Of Young Children Education Essay These experiences allow them to be originative, inventive and expressive ( Swanwick, 1988 ) . Loris Malaguzzi as cited in McArdle ( 2003 ) states that humanistic disciplines open a window of chances for kids to utilize a 100 linguistic communications, a 100 custodies, a 100 ideas, a 100 ways of thought, of playing and speech production. My statement on the importance of humanistic disciplines in immature kids instruction will be with specific illustrations from ocular and music. Fraser ( 2005 ) states that in many parts of the universe the preschools have rich resources of art stuffs like clay, pigments, montage stuffs and play dough available but rarely integrated into the plan. The instructors rarely promote the kids make usage of the stuffs other than for centripetal geographic expedition. In our preschool and many other preschools in Singapore it is merely displayed as a show piece to demo new walk in parents coming in for questions that such resources are available but they are non liberally used in the plan. Duffy ( 1998 ) states that to elicit kids ‘s originative and inventive experiences sufficient infinite to work and easy accessible resources must be offered to them. The esteemed Reggio Emilia early childhood plan that Singaporeans believe has a civilization of holding pedagogues who consider art non in isolation but integrated as one of the 100 linguistic communications kids use to look into and stand for the universe ( Fraser, 2005 ) . An i llustration will be exposing clay, wood, stones, shells and dried grass that are beautifully laid on the tabular array for kids to believe how birds use clay to construct their nests and the instructor scaffold the kids to propose how the kids can research with the stuffs themselves. These art signifiers provide immature kids with chances for self-awareness, societal interaction, geographic expedition, use that stimulate their senses and enhances their acquisition and originative thought. Spencer ( as cited in Swanwick, 1988 ) states that art should non be dissociable from instruction as leisure but occupy the leisure portion of instruction. Pulling is cardinal to all ocular communicating and yet in a recent study by Clement in1994, 60 per centum of the instructors do non cognize how it might best be taught and they requested further in service preparation if they are to learn the art course of study ( Cooke, Griffin and Cox, 1998 ) . Cooke, et Al. ( 1998 ) states that pulling arouses imaginativeness and it helps in entering their observations in other countries of course of study. The beauty of the kids ‘s work in Reggio ‘s 100 linguistic communications of kids, exhibit the undertakings that utilize kids ‘s symbolic linguistic communications, which include pulling, painting and building clay modeling. Cooke, et Al. ( 1998 ) states that representational drawing are ocular communicating which is comparatively easy to read and is used in different civilizations at different times throughout history. Children in Reggio Emilia usage drawing as the fastest and most direct manner of seting their thoughts across and doing them seeable. This processes show the kids ‘s manner of doing sense of the universe through representation. They spontaneously use pulling as a linguistic communication to stand for their thoughts to show their emotions and pass on the thought of immature kids. Kolbe ( 2001 ) states that ocular humanistic disciplines is an unbelievable powerful tool that enables kids to explicate things to themselves and to others. Children understand their potencies for personal looks by experimenting with art stuffs and procedures. They develop good motor control, linguistic communication and job resolution schemes, societal accomplishments and aesthetic consciousness and grasp. Children early exposure to ocular humanistic disciplines in Reggio Emilia enable them to hold deep apprehension of making high quality art. They are introduced to line, coloring material, forms and signifier, form and texture. Lines are everyplace and kids are introduced to forms such as long, short, thick, fat, heavy, thin horizontal, perpendicular, diagonal, jagged, smooth, uninterrupted and broken. Children are besides introduced to the names of colors as primary and blending two primary colorss to do secondary colorss and observe sunglassess of colorss such as warm, cool, dull, light, pale and dark. Shape and signifier refers to the country of an object or image, lines or colorss that create boundaries within a image that create forms. Children can pass hours gleefully making three-dimensional representations of things they see utilizing clay, dough or blocks and introduced to vocabulary such as unit of ammunition, ellipse, trigon, wide, narrow and broad. In images and three-dimensional graphicss, kids can look out for represented or contrasting colorss, lines, forms or combinations of these elements. Texture refers to the haptic quality of objects, either in existent life or simulated by combination of art elements in a image. Children may look for and screen out objects of different texture to make a image. They could besides look at a image and conjecture if an object is unsmooth, smooth, furred, prickly, slippery, difficult or soft. The rules of the ocular humanistic disciplines are unity, beat, proportion, design, balance, harmoniousness, contrast and repeat. Pulling picture and working with clay hence should be the nucleus countries of ocular art plans and should be offered daily, so that kids come to understand and utilize these media for cognitive and expressive intents. There are cumulative phases in a kid ‘s development and as psychologist, Eleanor Maccoby ( as cited in Swanwick, 1988 ) mentioned that development occur in a consecutive order and Maccoby ( as cited in Swanwick, 1988 ) mentioned that the series of kids ‘s imperfect development is at a reasonably standard timetable. Swanwick ( 1988 ) states that the influencing factors are the familial heritage and the environment illustration the place, school and society where the kid is exposed. Piaget ( as cited in Swanick,1988 ) states that feeling of power is the pleasance of a kid researching and get the hanging the environment and an illustration is the babe larning to reiterate a vocal sound or agitate a rattling continuously. Music is representational and Swanwick ( 1988 ) states that the kid is able to copy and the kid is able to make new relationship through imaginativeness. Swanwick ( 1988 ) besides states that the critical human features play is per se bound with playing musi c. A kid ‘s self-generated music behavior through Piaget ‘s theory of meaningful drama triggers imaginativeness than the structured music instruction. Winston ( 2010 ) states that playing is a verb applicable to the originative procedure illustration instrumentalists with melodious and harmonic possibilities to the development of accomplishments practised through playing. The right hemisphere of the encephalon maps and probes have shown that the right encephalon has particular maps of the sensuous, the spatial and the intuitive that all helps in the imaginativeness procedure ( Swanwick, 1988 ) . If instructors work with a standardized theoretical account, the kids ‘s inventive qualities are lost as they are tuned merely to the creative activity of music of what the instructor ‘s learn them to compose ( Young and Glover, 1998 ) . Learning music is bound by the theoretical trigon of command, imitation and imaginativeness and the rhythm is continues with the kid ‘s different phases of growing and besides when larning a different musical instrument. A kids ‘s first response to the music before they turn one twelvemonth old is the tone by larning to reiterate what they hear and master the tone. The following phase will be copying the physical motion in relation to the beat of the music and it occurs between 18 months and 2 old ages old. Around the age of four kids are able to build inventive vocals and to scaffold their cognition a good acquisition environment is essential.Their natural intrinsic musical endowment the kid manifest can be farther developed through extrinsic schoolroom larning environment. Andress states that music play country should pull kids to trip wonder so that they will be motivated to affect in doing and reacting to music. Opportunities should be given to kids to make their ain music with broad picks of musical instruments available and besides to listen to others music and learn to copy the music that they prefer. Music should be integrated as portion of the plan in the schoolroom and pick of single and group musical activities should be provided. The activities should be combination of child-directed or grownup facilitated as a group. The type of musical activities can be composing and improvizing with instruments and voice, notating, listening to music, playing instruments, singing invented or canonic vocals. The activities can be interconnected to complement one type of activity to do it more lively and disputing for the kids. The adults function will be placing the kids ‘s potency and help the kids in developing their musical competency and enjoyment. The importance of humanistic disciplines can merely be felt and appreciated if the lead comes from the Education Ministry. Singapore instruction system is structured with accent on the degree Celsius onfucius philosophy on meritocracy. They give strong support in the acquisition of Science and Mathematics related topics but really small support on humanistic disciplines. Gifted kids on Science and Mathematics ( Ministry of Education, 2012 ) are identified at an early age of nine and specially groomed to heighten their familial capablenesss. Parents by and large feel that Science and Mathematics are more of import than humanistic disciplines and many kids who have natural endowment and involvement in humanistic disciplines are non given the chance to supply an environment. Our authorities besides do non supply avenues for kids with natural endowments in humanistic disciplines to be identified and specially groomed. I am besides one of the luckless individual whereby I loved ocular hum anistic disciplines but I was non given an chance because during my clip technology topics were favoured so that we can procure successful and high salary calling when we grow up. If importance in humanistic disciplines is given at the primary and higher degree instruction I believe parents perceptual experience on the importance and the demand for presenting humanistic disciplines at an early age will alter. This will promote preschool pedagogues to give more accent on incorporating humanistic disciplines in the pre-school course of study as day-to-day activities.

Sociolgy I need to tell a story how I did something to benefit myself Essay

Sociolgy I need to tell a story how I did something to benefit myself - Essay Example But who cares For me I was very willing to accept solitude and monotony just to become a well respected basketball player. Of course I had to undergo various RATIONAL CHOICES before embarking the journey towards success. The BENEFITS and REWARDS of become a popular basketball player should be greater than the COSTS it entails. As I have said I knew beforehand that becoming popular requires many sacrifices that would eat up most of my time. But as far as the UTILITY of these sacrifices are concerned, I never regretted in forgoing the joy and excitement that other activities gives. I am determined to accomplish my mission and attain my goal of becoming a popular basketball player in New York State and obtain a full basketball scholarship to Loyola College, whatever it takes. To become a professional level basketball player, an aspirant should undergo certain steps. One of the most essential of these is practice - tons of practice. To do this, I utilized most of my time to practice my shooting skills alone. While most of my classmates are still asleep I managed to wake up at 6 am most mornings during high school and went to the school's gym and took exercise and made 100 foul shots every morning before I enter school. This became part of my morning ritual. I was not contented from this that during breaks and dismissal from class I still shoved dust and snow around the basketball hoop in the school yard to practice my shots. My day virtually revolved around basketball. I was not even satisfied on doing the practices and body conditioning myself. I even asked the services of special people to a point that I even borrowed my uncle's time just to keep my shooting hand accurate and dependable. I asked him to feed me the ball while shooting thousand shots per week. I also undergone training sessions with special trainers thrice a week to get in top shape. Because of my commitment to be the best, I often sacrifice my social life to give way to my practice sessions. While my family was gone to a vacation trip, I was busy dribbling the ball in our regular practices. During the time that my friends are attending birthday parties and other school gatherings, I was immersed in thinking how to help my team win the game. I almost spent my exchanged the BENEFITS of socializing in school just to achieve my dream. In any quest to be the best, I admit that I had to find ways to get to the top whatever it takes. That includes doing the dirty work just to get there. I always assert even to a point that I use aggression just to reach my dream. I believe that this world is not perfectly BALANCED and that I need to use influence, power and other "below the belt" schemes just to be the best. Anyway, this is a dog-eat-dog society that those who are more powerful and "wiser" are more likely to gain advantage necessary for achieving their goals. If justice is being served equally to all people, then why are there criminals, despite being proven guilty for their misdemeanors, are still at large because of their influence and power. Besides, I am using these "devious tactics" not for criminal and evil use. If crooks use these measures to indulge in temporary PLEASURABLE activities and afterwards ending up in PAIN while spending their time in prison, I am doing this so that my parents, my school and my classmates and possibly the United States and the world will be proud of and BENEFIT from me. Because of my

Ethical Decision Making in Criminal Justice Assignment

Ethical Decision Making in Criminal Justice - Assignment Example This clearly illustrates how far ethics encroach into personal desires. To start with, it is unethical to lie in the questionnaire. However, in the event that the prospective police officer lies and does not get discovered, there still will be implications on the officer’s operations. One of the ways in which this event would affect the police officer’s operation is through the initiation of a chain of events geared at covering up the past. The police officer will always be afraid that one day the truth may be discovered leading to a tougher consequence; maybe get dismissed and a jail term on top of it all. This greatly impedes on the police officer’s execution of duties due to the fear of getting discovered as well as a guilty conscience(Prenzler, 2009).   Telling the truth would have been the ethical thing to do for the police officer. This would have been the first step towards acceptance of past mistakes and indicating the will to forge ahead with no burden at all. Telling the truth serves as an indicator of how committed he is to upholding ethics in the new workplace. By telling the truth, the police officer will be free of any guilt and will also earn more credibility from the officers to whom he is required to report. This implies that the officer has more to gain than lose by telling the truth, which would in turn may be used as a basis to clear his name from the past mess. The decision must be based on personal discretion and possible results of the due process (Pollock, 2012). It would make no sense to reveal details of one’s involvement in a past mischief and leave the details of those that were party to it. It is obvious that there are agencies that will follow up the revealed details to confirm their validity and truthfulness. This means that the friend’s involvement will be discovered. In the event that, the friend’s details were left out, it would appear

Response Paper Essay Example | Topics and Well Written Essays - 250 words - 3

Response Paper - Essay Example Boswell appreciates the fact that Addison is able to propagate his sentiments and preference to his reader’s minds without them perceiving the influence. Johnson â€Å"writes like a teacher† (11.9): Boswell recognizes the authority and firmness that is reflected in Johnson’s work. The readers of the two authors have completely different experiences; Johnson’s readers are captivated from the start, his firm and commanding eloquence inspire his readers and they admire him for that. On the other hand, for Addison’s first time readers, his work provokes a feeling of aggression from him but once the reader indulges more into his work they become captivated. , â€Å"like a liquor of more body, seems too strong at first† (11.16), Boswell does not clearly say if any of the two is a better other but he recognizes and appreciates how readers are satisfied with their work. â€Å"so much do they captivate the ear, and seize upon attention†

Research week10 Essay Example | Topics and Well Written Essays - 1000 words

Research week10 - Essay Example I have chosen the very same mixed research method to conduct my study while involves dealing with a similar participant base and challenges. Assignment 3 A brief (1–3 sentences) description of your area of interest, and the mixed methods approach you proposed in Discussion 1: Mixed Methods Strategies. Then explain how the mixed methods approach you proposed could eliminate the weakness inherent in using only one of the primary approaches. Also identify and describe the weaknesses in the mixed methods approach you proposed. My area of interest is that of criminology, the study of the nature, extent, causes and control of criminal behavior in an individual as well as a society. To narrow down my area of interest into a specific branch of criminology I have picked the topic of juvenile crime and delinquency which analyses the acts committed against the law by underage individuals. The mixed method research design that suits research into my area of interest is sequential explanat ory strategy. Similar to sequential explanatory strategy, it is conducted in two phases. However this strategy is characterized by the collection and analysis of qualitative data followed by the collection and analysis of quantitative data. ... r strengths and their weaknesses form a crucial part in contributing to the overall research; so quantitative research’s key weakness is the possibility that due to to the focus on hypothesis testing and not generation, the overall objective of the study might not be fulfilled. Also the generalizability of the study might be limited to certain areas, situations or individuals (Knowledge base). This is where the sequential explanatory strategy comes in as it will incorporate both qualitative and quantitative methods. Key challenges of this approach can be the time factor required to gathering the data and analyzing both the quantitative and qualitative data since incorporating both is crucial to the research design. (Creswell, 2009). References: Creswell, J. (2009). Research design. Thousand Oaks, CA; Sage.   Knowledge base. Retrieved from: http://www.socialresearchmethods.net/kb/datatype.php Assignment 4 During my research I came across an article about Buck et al on ‘ Profiles of Urban, Low SES, African American Girls’ Attitudes Toward Science’. Since my own and the writer’s chosen method to conduct the research was that of sequential explanatory strategy. The purpose of his study was to increase the education community’s understanding of the experiences and needs of girls that are discriminated on basis of gender, race and socioeconomic status in a manner that has left their needs largely invisible. The researchers followed a sequential explanatory strategy, in which they used two data collection phases, qualitative followed by quantitative, to investigate 89 African-American girls’ personal orientations towards learning. The mixed method analysis provided four personality orientations which linked academic success and experiences with confidence and

Japanese views on Gender Essay Example | Topics and Well Written Essays - 1000 words

Japanese views on Gender - Essay Example The post-war educational reforms in 1949 had opened all forms of higher education to women but the ‘gender-track’ in Japan continues. Higher education in Japan serves only two functions – general education and professional education and there is significant difference in the higher education of men and women. Women were given education enough for them to fulfill their assigned roles as women, which is why their education was limited to home sciences and humanities. Women are still confined to Junior colleges or women’s colleges or to some particular fields of specialization. Women however became conscious and entered the field of high education and started fighting for their rights as equals. With changes in education, legislation and work force, women’s attitudes and values changed. This affected women’s self-concepts and perception of abilities. According to Hofstede’s cultural dimensions, Japan is a collectivist society, an extremely masculine country. Inequality and gender discrimination in Japanese society remains pervasive due to persisting assumptions about the sexual division of labour. Women have made progress in the education the business world but obstacles towards equality persist. While women’s consciousness has been stirred and they have also entered the field of politics, it is argued that gender issues should not be seen as a simple issue of improving the status of women. Women are becoming engaged in politics and standing for election. They have also been forming associations to act together on issues such as day-care, maternity leave, and sexual harassment policies but they encounter political constraints when it comes to decision making.

Should tobacco companies be held responsible for smoking-related Research Paper

Should tobacco companies be held responsible for smoking-related illnesses and deaths - Research Paper Example This is due to the fact that, whereas smokers inhale cigarette smoke directly into their lungs, those close to them eventually consume the smoke exhaled as well as that from the burning cigarette in a passive manner (Brandt 15). According to 2002 statistics, it is estimated that more than 1.6 billion people world wide are smokers, translating to approximately 27% of the world’s population (Torrison 82). The effects of this habit are numerous ranging from cancer, impotence, heart failure, and eventually death. It is estimated that more than 400000 people die on yearly basis in the US primarily due to complications arising from cigarette smoking (Torrison 17). This essay is a critical evaluation of whether tobacco processing industries should be held accountable for the deaths and other effects of smoking. Tobacco Smoking There is no person who is born a smoker, it is a habit that one adopts willingly maybe due to some reasons that most smokers give such as peer influence, as a way of relieving stress among others (Williams 51). Interestingly, information regarding the various harmful effects of this habit is usually within the vicinity of these people ranging from manufacturers warning printed on the cigarette packets, flyers and posters erected by various organizations which fight drug and alcohol abuse as well as numerous informative advertisements on the print and electronic media (Torrison 11). In this context, it would be wrong for these people to feign ignorance and put the blame on someone else. Majority of smokers know that tobacco smoking is addictive, meaning that the longer you continue to consume, the more you will program the body to expect frequent replenishment of nicotine. Probably, this is one of the major factors which make it difficult for one to quit smoking and when some do, the craving for nicotine becomes intense hence resulting to fallback and the show of withdrawal symptoms (Torrison 31). However, it is the responsibility of these people to know that it only requires effort and dedication in order to be able to quit successfully. If this is not possible, they have the option of acquiring the services of professionals, who would guide them through the process and advise them on how to manage the craving for cigarette until that time when they will have succeeded completely. The major problem is the fact that most of the smokers live in denial, i.e. they refuse to acknowledge that they are addicts some giving lame excuses such as they only smoke when on a drinking spree or when faced with a difficult situation (Williams 81). The US authorities have tried to enact legislations with the aim of protecting non-smokers from harm, with several states banning tobacco smoking in areas which are highly populated such as public vehicles, offices among others (Brandt 62). However, it is sad to note that even with these regulations smoking continues to be one of the major causes of death with statistics indicating that 1 of every 5 deaths in the US is as a result of this habit (Dethic 52). Some critics have in the past put the blame on cigarette manufacturing companies based on the assumption that if they were not in the business, then people would not access the cigarettes (Williams 124). They forget that tobacco as with other drugs, such as marijuana, is produced from plants, which any person can access especially since there are no laws that have been enacted to illegalize it. As such, one can just plant his or

Race and Racism Essay Example for Free

Race and Racism Essay In comparison to the almighty universe in which people all live in, human beings are merely a speck of dust at the size of it all. Then here are these beings on planet earth, with all 7 billion people under the same moon, divided. No longer are human equals as beings, but separate because of the system of ignorance, exploitation, and power used to oppress people on the basis of ethnicity, culture, mannerisms, and culture (Marable 1). Racism is the issue Americans have swept under the rug; the problem is being ignored, leaving cultures in the dark of their own history causing blame to be shifted on to all sorts of hosts, and it’s time to pick up the rug to dust. Society as a whole seems to have broken down what makes a person unique, dehumanizing them and leaving them susceptible to oppression (Marable 2). One must not be so quick to forget that every single human being is made up of the same genetic material, to forget something so broad is to undermine the gift of thinking itself. Manning Marable writes in Racism and Sexism that stereotypes are at the heart of every form of racism today. Racism is not a topic that sits around at the front of everybody’s brain. Racism does not twist on the tip of your tongue begging to be talked about. Racism is something that is ignored and denied. Shocking statistics from Tim Wise’s On White Privilege were discussed, stating that in 1962, 80% of white folk believed that racism was not even a problem. In the same year, 90% of white folk believed that colored children had equal education opportunities as white children. To believe that racism was not even a problem would be to say that over the 750 race riots 228 people were not actually killed, 12,741 people were not critically injured, and that the 15,000 acts of arson did not leave black urban neighborhoods in ruins, in the same year of 1962 (Postrel). White people are completely unburdened by race; where as colored people constantly feel their capabilities are always being second guessed. However, Charles M. Blow, author of Escaping Slavery, explains to the reader that apparently white people think their actions are justified! And Blow goes as far as to say that â€Å"the idea that progress toward radical harmony would or should be steady and continuous is fraying† (Blow 1). In On White Privilege, the speaker Tim Wise pointed out that white people were asked in 2009 if they believed that racial discrimination is still a problem and only 6% said ‘yes. ’ To put that into perspective: more people would believe that Elvis is still alive than to believe that racial discrimination is still a problem (Wise). Perhaps the density of the universe compromised the carrying capacity of the human brain causing a malfunction making it so the only thing people can think about is them self. Definitely not progress (Blow 2). The white system of ignorance and exploitations is causing the cultures of color to completely lose track of their own histories (Marable). People who are oppressed themselves begin to lose touch with their own traditions of history, community, love, celebrations, struggle, and change (Marable). Tim Wise reminds viewers whose history we are truly learning in school- text books are filled only with white history; people of color are forced to regurgitate white history, white literature, white art, white theater, etc. , while if a white person does not know an ounce of black history, it can go virtually unnoticed in this country (Wise). Actions speak louder than words and people seem to continue to prove their ignorance. As part of the Civil Rights Movement and an effort to create a solution to unlawful discrimination in housing based on race, color, sex, nation origin, or religion, the Fair Housing Act was passed in 1968 (Russell). Fast forward 38 years later where 2006 showed the highest level of discriminating housing complaints based on race (Wise). 38 whole years later and the only thing society can show on terms of progress is the lack of acceptance being distributed around the country. There is not enough change taking place as a country in order to move forward into truly being the United States of America; home of the Brave but we still fear what we do not know. It is always easier to accuse other forces for a problem than to admit that you are actually making the mess yourself. It has been said that if one is not a part of the solution then one is a part of the problem; however, some people are purely unburdened by race, they don’t know racism because they have never had to experience it- people are completely surrounded by and completely oblivious of the problem. Failure to talk about racism feeds the denial (Wise). The finger can be pointed in any direction, and instead of calling it â€Å"blame† the word â€Å"cause† is used instead because that is more constructive, and let’s face it, we need as much progress as we can get. However, progress seems to be unbearably intangible when Blow points out that the pillars of the institution- the fundamental devaluation of dark skin and stained justifications are for the unconscionable- have proved surprisingly resilient (Blow). The ignorance and lack of education only feeds the pillars’ strength. Completely blinded by utter fear, America seems to be in a standstill of progress towards the issue on racism. Starting with Charles Blow’s work in Escaping Slavery, down to Manning Marable’s Racism and Sexism, and what Tim Wise said in On White Privilege, it can be assumed that progress will always need to be made to bring this country closer to unity. Breaking down racial barriers and stereotypes have proven to be an especially lengthy process, however that does not justify the slothfulness of it all. Open minds and hearts is what it is going to take to shatter the structure that leaves this country divided. Word Count: 1,100 Works Cited Blow, Charles. â€Å"Escaping Slavery. † New York Times 4 January 2013. Marable, Manning. â€Å"Racism and Sexism. † Race, Class, and Gender in the United States, 5th ed. Ed. Paul Rothenberg. New York: Worth Publishers, 2001. 124-129. Pring. Wise, Tim. On White Privilege: Racism, White Denial, and the Costs of Inequality. The Media Education Foundation, 2008. DVD. Postrel, Virginia. The Consequences of the 1960s Race Riots Come Into View. The New York Times. N. p. , 30 Dec. 2004. Web. 18 Feb. 2013.

Food Safety Management Strategies

Food Safety Management Strategies Food Issues Abstract The following essay on food safety will discuss about the importance of food safety and why governments and food standards agency now a days focus on the devastating consequences of food borne illness and diseases. It will deal with food poisoning and its risks. Apart from it the most common types of pathogens (salmonella, e coli, and campylobacter) have been mentioned describing the outbreaks. The main thing is that all the above-mentioned things have been explained here with a focus on the food safety management. Some of the tools such as irradiation and specially HACCP (Hazard Analysis and Critical Control Points) to support hospitality management have also occupied some space here with its importance. As a final point, it has been thought to be practical to examine the solution with recommendations for practical adoption for the hospitality industry to deal with the complexity and cost of the above food safety management tools Introduction The world is full of various kinds of problems and it is true that everyday efforts are made to find out solution to these problems and some of them are sorted out too. Among the issues concerned directly with the human survival, which are posing a very big challenge in front of the world, one is the issue of food safety. According to Nestle 2004, food ‘poisonings, causing death, raise alarm not only about the food served in restaurants and fast-food outlets but also about the food bought in supermarkets. Consumers, industries as well governments are together taking food safety as a serious issue. There is a saying â€Å"health is wealth† and any carelessness which may cause food poisoning or any problem like this may lead to a very fatal consequence, so it becomes essential to take necessary food safety measures. To make sure food is safe to eat the Food Standards Agency carries out a range of work, including funding research on chemical, microbiological and radiologica l safety, as well as food hygiene and allergy.. As Griffths 2000 says, the food chain, like any other chain, is only as strong as its weakest link and the responsibility for food safety lies not only with producers and processors of food, but also governments and consumers themselves. Food Poisoning its risks Food is essential to life but if contaminated can cause illness and even death. But fortunately only in a minority of cases the latter happened although there is social and economic consequences associated with the millions of cases of food related illness. The WHO definition embraces all food and waterborne illness regardless of the presenting symptoms and includes â€Å"any disease of an infectious or toxic nature caused by, or thought to be cause by, the consumption of food or water† (Griffith 2006). Food borne disease therefore includes illness caused by various chemical, physical or microbiological hazards, which may be present in food or water. Anything that interferes with the safe foods is a food hazard (Hemminger, 2000) which can be present in the product that can cause harm to the consumer either through illness. Biological hazards include food borne infection which occurs eating something with live germs inside them. On the other hand it also consists of food intoxication occurring when a person eats something with bacteria- produced poisons that wont be killed by heating. The agents causing these food infections are bacteria, toxins, virus, parasites and fungi. Current food trends reveal that more and more frequently today we buy pre-prepared ready-to eat convenience foods, dine out in restaurants and cafà ©s, prefer fresh over frozen products and have a growing demand for foods of animal origin. While this gives us many new choices in the food we eat, this vast selection of foods we expect to be available to us â€Å"now† has possibly created a greater risk of bacterial food poisoning. Germs or bacteria grow in the food themselves when people dont store it properly or handle with care. Even in the fridge, the food may get bacteria. Food poisoning bacteria are often present naturall y in food but usually only in small numbers. However, given the right conditions their numbers can increase extremely quickly, so that 1 single bacteria could multiply to over 16 million in only 6 hours. This is where the food poisoning problem begins. As Eley 1996 says, some food poisoning is of mild level and some is strong level. Accordingly the food affects the human body and causes health problems while sometimes it result to be fatal too. For food poisoning to occur there must be bacteria or their toxin present in the food. Secondly the food must be suitable for organisms growth. There must be right conditions of warmth and moisture for the bacteria to grow while with sufficient tome for bacteria to grow and multiply. Adding above all there must be enough bacteria or their toxin present to cause present to cause illness and the food should be consumed. This is commonly called the food poisoning chain which is diagrammed below. (resources.ccc.govt.nz) Food Poisoning Bacteria Contaminate High Risk Foods . HIGH RISK FOODS Common Pathogens (in the Hospitality Industry) The three principle food poisoning pathogens that are dealt with that might affect the hospitality industries are Salmonella, E-coli and Campylobacter. Salmonella is usually heard of in the catering industry with reference to chicken and eggs. Some pets like birds and turtles also carry this Salmonella. The most appalling thing about it is that it can even go into the lymph tracts, which are known for tracking water and protein to the blood, and the blood itself. Thus it may cause some serious complications too. The main symptoms associated with the disease salmonellasis are fever, nausea, vomiting, diarrhoea, cramps, and headache. Time frame lasts for 12-36 hrs normally 4-7 days. The prevention could be to chill food quickly, using pasteurized milk and egg products. Raw and cooked cross-contamination should be avoided and equipment should be sanitized properly. Escherichia coli (E. coli) belong to the host of bacterial germs and is mainly found in beef. However, its dangerous relative, E.Coli 0157 H7, only appeared in the 1970s, perhaps coevolving in Argentina or Chile, two cattle raising countries with a high meat diet. E Coli 0157 is a mutant form which lives in the intestines of some cattle, sheep and goats but is not naturally found in the intestines of man but it can produce toxins which can be very fatal even if ingested in small amounts. It was first recognised as a pathogen in 1982 as a result of outbreak of unusual gastrointestinal illness. The illness was traced to contaminated hamburgers and it was similar to the other outbreaks in Japan and America. Among other known sources of infection are eating of vegetables like sprouts, lettuce, salami,unpasteurized milk and juice, and swimming in or drinking sewage-contaminated water. In September 2006, there was an outbreak of food-borne illness caused by Escherichia coli (E. coli) bacteria found in uncooked spinach in 26 U.S. states. By October 06, 2006 199 people had been infected, including three people who died and 31 who suffered a type of kidney failure called hemolytic uremic syndrome[3] after eating spinach contaminated with the E. coli O157:H7. A subsequent outbreak, in November-December 2006, was initially attributed to green onions served by two restaurant chains — Taco Bell and Taco Johns — but later was determined to have been caused by prepackaged iceberg lettuce. Overall, at least 276 consumer illnesses and 3 deaths have been attributed to the tainted produce. (en.wikipedia.org) Among the most recent outbreaks of E Coli 0157 in U.K. was in August 2009 which lead to severe illness in a number of visitors to Godstone Farm in Surrey. It was reported by the Health Protection Agency (HPA) that the total number of cases of E Coli O157 linke d to Godstone Farm in Surrey is 86 ( www.ecoli-uk.com). Campylobacter bacteria differ from E.Coli and Salmonella as it is a food-borne pathogen, as opposed to a food poisoning pathogen and is transmitted by food. In contrast with food poisoning bacteria it does not develop and multiply in food. However only a few bacteria are required to cause illness, with the food acting as the vehicle of transmission. This bacteria is found on poultry, cattle, and sheep can contaminate meat and milk of these animals. Symptoms occur are severe vomiting, diarrhoea, cramps and prostration. Time frame is usually 2-4hrs and lasts for 2-3 days. This can be prevented by keeping hot food and cold food cold while washing hands properly. Appendix A provides the various causes and symptoms of the pathogens that can impact on the hospitality industry. FOOD SAFETY MANAGEMENT TOOLS Food Irradiation its costs Food irradiation is a processing technique that exposes food to electron beams, X-rays or gamma rays, and produces a similar effect to pasteurization, cooking or other forms of heat treatment, but with less effect on look and texture (www.food.gov.uk). It is used to kill bacteria listed above like Salmonella, Ecoli, and campylobacter. Irradiation stops vegetables such as onions and potatoes from sprouting and also delays fruit ripening. Generally beams of radiation are passed into food transferring energy which kills the bacteria. It can prevent the division of microorganisms which cause food spoilage, such as bacteria and moulds, by changing their molecular structure. Any food process will add cost which In most cases just dont rise just because a product has been treated. Many variables affect it ,one of them is the cost of processing. Irradiation costs range from US $10 to $15 per tonne for a low-dose application (for example, to inhibit the growth of sprouts in potatoes and onions) to US $100 to $250 per tonne for a high-dose application. The cost to build a commercial cobalt-60 food irradiation plant is in the range of US $3 million to $5 million, depending on its size, processing capacity, and other factors but this is within the range of plant cost for other technologies (www.iaea.org). Often the capital costs of irradiation equipment are seen as too expensive, even though low operating costs for most products make per unit costs very competitive with other treatments. Commercial contract multipurpose irradiators work in many countries offering irradiation services at reasonable cost. Since irradiation gives the added economic benefit of lon g-lasting fresh market life for many foods, decreased waste and increased market potential of the food should be considered in a cost-benefit analysis. Implementation of HACCP its costs HACCP is a systematic approach to be used in food production as a means to assure food safety (Corlett Pierson 1992). (Appendix B provides the seven principles). But according to Mayes Martimore, 2005 â€Å"absolute safety is absolutely unattainable, but effective HACCP implementation is the surest way of delivering safe food†. If implemented properly (Appendix C), there are benefits in the area of product quality which is primarily due to the increased awareness of hazards in general and people participation from all areas of operation. While on the other hand if HACCP is not properly applied then it may not result in an effective control system. This may be due to improperly trained or untrained personnel not following the principles correctly or it may be through lack of maintenance of the HACCP system. HACCP is carried out by people. If the people are not properly experienced and trained then the resulting HACCP system is likely to be ineffective and unsound (Mortimore Wallace 1998). Small and Medium sized enterprise (SMEs) rarely have the skills, knowledge or resources needed to develop and implement a HACCP programme. This is where the use of internal or external expert consultants can be a good way of getting started. But it is also debated that the SMEs might lack the internal resources to organize the training themselves and the financial resources to use an external training provider. Naturally the larger the company the smaller the percentage and so it makes it more difficult and costly for small businesses to implement HACCP which will need the services of external consultants as they can not afford full time staff. Another major issue related to the implementation of HACCP is its costs which come from staff training, investing in new equipment, external consultancy service, structural changes to buildings and employing new staffs. Not only has the cost of HACCP for hospitality industry depended on the requirements of the system but also on the improvement of the current status of the food safety-related practices in the company. It is better to acknowledge that there will be an investment in order to reap the benefits of HACCP. How much will depend on its available resources within the organization and what training is needed. However accurate estimation of benefits and costs prior to implementation is difficult and should be based on actual experience. Conclusion To sum up it is seen that food borne illness is always at a high in some countries. Whilst it is difficult to predict events, strategies and research in the future are likely to recognise not only the importance of food safety management systems, but the role of individuals, working with their peers and superiors, within a business food safety culture. It is understood that this actively involves the businesses and managers themselves and they must consider the active and unconscious food safety messages they communicate to their employees. Failure to do so might result in high volume of food borne illness in some day among ourselves. Recommendations for Hospitality Industry The following recommendations were being suggested that can be applied to the hospitality industry. * Hospitality Industries must follow the four basic steps to reduce food borne diseases Clean: Washing hands and surfaces often Separate: Dont cross- contaminate Cook: Cooking to proper temperature Chill: Refrigerating properly * Realistic guidance should be provided to the caterers to identify the hazards present and deal with the complexity of HACCP. It must reflect the working conditions of hospitality operations and be produced by professional caterers with operational experience. It must deal with all the possible hazards involved in producing food for immediate consumption, from the source to the customers plate. * Effective training should be given to the senior management, the HACCP team and team leader and other production staff which will develop awareness and motivation as well as provide technical and practical knowledge. It should not be an classroom activity but an ongoing programme in the workplace. * To deal with the complexity of HACCP, proper documentation should be made of the hazards together with the critical control points in order to make it safe, which in turn will allow chefs to see HACCP as useful and easy to apply. * A base line audit of training requirements, researching the available resources and then drafting a casted training plan can be made. From the total of these costs and a comparison with the annual sales of food and beverage a percentage will be found that is what is the percentage of food and beverage sales which needs to be spent on a HACCP system. Based on the above percentage managers could implement a strategy for menu pricing to cover up the cost. * Finally developing and distributing clear guidelines to the food service mangers in the event of a suspected food borne illness outbreak will improve food safety within the hospitality industry. Bibliography Corlett, Jr. A. D and Pierson, D. M. (1992). Haccp: Principles and applications. Chapman Hall: London. Eley, A. R. (1996), Microbial food poisoning, 2nd edition, Chapman Hall, London, pp. 200 Griffiths, O. A. (2001). Haccp works: Integrated Food Safety Management for Food Business. Highfield publication: Doncaster. Hemminger, M. J. (2000). Food Safety: A guide to what you really need to know. Blackweel publishing:U.S. Mayes, T. and Mortimore, S. (2001), Making the most of HACCP: Learning from others experience, Woodhead Publishing Limited, Cambridge. Nestle, M. (2003) Safe Food:bacteria, biotechnology and bioterroisism. University of California press: London. Wallace, C. and Mortimore, S. (1994). Haccp: a pratical approach. Chapman Hall: London. Griffith, J. C. (2006). Food Safety:where from and where to? British Food Journal 108 (1),pp 6-15. Available at http://www.emeraldinsight.com/Insight/viewPDF.jsp?contentType=ArticleFilename=html/Output/Published/EmeraldFullTextArticle/Pdf/0701080101.pdf (Accessed: 18th Nov 2009) Food Irradiation . Retrieved from http://www.food.gov.uk/safereating/rad_in_food/irradfoodqa/ at 10 pm on 20th Nov,2009 Food Irradiation .Retieved from www.iaea.org/nafa/d5/public/foodirradiation.pdf at 11pm on 19th Nov,2009 E Coli. Retrieved from http://www.ecoli-uk.com/news.php at 8pm on 15th Nov,2009 E Coli Outbreaks. Retrieved from http://en.wikipedia.org/wiki/2006_North_American_E._coli_outbreak on 15th Nov, 2009 Food Poisoning. Retrieved from resources.ccc.govt.nz/files/FoodPoisoning-healthsafety.pdf on 11th Nov,2009 Food Borne Illness. Retrieved from http://www.fightbac.org/content/view/11/18/ on 9th Nov,2009

Identity on the Internet :: Technology Computers

Identity on the Internet Before the internet, there was only the computer, large ones that take up a whole room. The computer then was seen only as a tool, and then a few years later there was the personal computer which made it more accessible and more interactive. The PC was a kind of evolutionary step which enabled us to have wider relationships. But these relationships did not appear yet until PCs started to become interconnected. This is where internet comes in. At first it was only a military tool, used by the States to connect their military branches and easily share their data. That was until someone saw the commercial value and the great potential of the net. In the article of Sherry Turkle, she described a new world where we have started to populate over the years with several mirrors of ourselves. The cyberspace is exactly that strange new world people have inhabited with the help of technology like the personal computer. With our lives now inside the screen and our personal selves cannot be determined by the other end then the internet, we gain the ability to recreate ourselves virt ually in the new world. We now have the ability to create characters will may or may not reflect our own identity. With MUD or multi user domains the characters we play can even have emotions that can be conveyed to a large number of other players residing in the cyber world. Through the interactions we have with players around the world, our real life personas, Turkle pointed out, go to â€Å"sleep† and our characters materialize inside the virtual domain. Players often border between real life (RL), a term coined by several MUD enthusiast and their cyber worlds and as a result there are several analogies that will work for this topic. Let’s take Play by Email (PBeM) as an example; this will be discussed further later on. The author is the player in cyber world and the interaction in the game is in the form of writing and the computer is the converter of simple words into the character’s actions, thoughts and feelings. Anonymity is a window to a new character. The internet also gives a person a chance to explore his other desires. He may be a man in RL but plays a woman in the game. She maybe a lawyer but plays a bartender.

The Urban Legend of Bloody Mary Essay -- Urban Legends Ghost Stories

Bloody Mary Legend has it that if you stand in front of a candlelit mirror and chant the words Bloody Mary thirteen times, a vengeful spirit will appear. However, there are also many other variations to this urban legend. There is no definitive answer as to Bloody Mary’s identity, but Mary could often be depicted as a witch, ghost or demon (Houston). Some accounts say that a young woman named Mary was supposedly in a terrible accident, which mutilated her face (Norder). There are other variations to the legend that claim she was a witch that was executed over a hundred years ago for practicing the dark arts (Mikkelson). I collected this urban legend from a nineteen year old male here at the University. He is a sophomore and is majoring in biochemistry. He was born in India, but moved to Phoenix with his parents, sister and two brothers. He first heard this urban legend from friends during a sleepover when he was in fifth grade. While we were standing and retelling the story, other people came up and listened to him tell the story. Afterwards, everyone agreed that they had heard this story when they were younger, but that some of the details were different. It was very interesting how one story could have so many different variations. The way he remembers the story of Bloody Mary is that you have to be standing in front of a mirror. When retelling the story, he paused before specifying that you have to be standing in front of a mirror in the bathroom. You must be by yourself or else it will not work. You must turn out the lights, leaving only a small light on, such as a night light. Next, you have to say the name Bloody Mary thirteen times. He paused again, and then included that you must be turning around in a circle, wh... ...as impacted countless people around the world, especially in the United States, even sparking the emergence of numerous other urban legends based on the same principles. Many aspects of the original story have changed--there are countless variations to the particular legend. Bloody Mary has played on people’s desire for excitement and it is also a way to release anxiety and experience some safe fear. Works Cited Houston, Mystic. "The Legend of Bloody Mary." Bella Online. 2006. Minerva WebWorks LLC. 8 Apr. 2006. http://www.bellaonline.com/articles/art30890.asp. Mikkelson, Barbara, and David P. Mikkelson. "Bloody Mary." Snopes. 27 Oct. 2005. Urban Legends Reference Pages. 6 Apr. 2006. http://www.snopes.com/horrors/ghosts/bloodymary.asp. Norder, Dan. "The Face in the Mirror." Mythology Web. 1999. 7 Apr. 2006. http://www.mythologyweb.com/bloodymary.html. The Urban Legend of Bloody Mary Essay -- Urban Legends Ghost Stories Bloody Mary Legend has it that if you stand in front of a candlelit mirror and chant the words Bloody Mary thirteen times, a vengeful spirit will appear. However, there are also many other variations to this urban legend. There is no definitive answer as to Bloody Mary’s identity, but Mary could often be depicted as a witch, ghost or demon (Houston). Some accounts say that a young woman named Mary was supposedly in a terrible accident, which mutilated her face (Norder). There are other variations to the legend that claim she was a witch that was executed over a hundred years ago for practicing the dark arts (Mikkelson). I collected this urban legend from a nineteen year old male here at the University. He is a sophomore and is majoring in biochemistry. He was born in India, but moved to Phoenix with his parents, sister and two brothers. He first heard this urban legend from friends during a sleepover when he was in fifth grade. While we were standing and retelling the story, other people came up and listened to him tell the story. Afterwards, everyone agreed that they had heard this story when they were younger, but that some of the details were different. It was very interesting how one story could have so many different variations. The way he remembers the story of Bloody Mary is that you have to be standing in front of a mirror. When retelling the story, he paused before specifying that you have to be standing in front of a mirror in the bathroom. You must be by yourself or else it will not work. You must turn out the lights, leaving only a small light on, such as a night light. Next, you have to say the name Bloody Mary thirteen times. He paused again, and then included that you must be turning around in a circle, wh... ...as impacted countless people around the world, especially in the United States, even sparking the emergence of numerous other urban legends based on the same principles. Many aspects of the original story have changed--there are countless variations to the particular legend. Bloody Mary has played on people’s desire for excitement and it is also a way to release anxiety and experience some safe fear. Works Cited Houston, Mystic. "The Legend of Bloody Mary." Bella Online. 2006. Minerva WebWorks LLC. 8 Apr. 2006. http://www.bellaonline.com/articles/art30890.asp. Mikkelson, Barbara, and David P. Mikkelson. "Bloody Mary." Snopes. 27 Oct. 2005. Urban Legends Reference Pages. 6 Apr. 2006. http://www.snopes.com/horrors/ghosts/bloodymary.asp. Norder, Dan. "The Face in the Mirror." Mythology Web. 1999. 7 Apr. 2006. http://www.mythologyweb.com/bloodymary.html.

Lethal Tools of Our Past-Weapons of The Frontier :: essays research papers fc

Lethal Tools of Our Past- Weapons of The Frontier   Ã‚  Ã‚  Ã‚  Ã‚  A starving man paves his own highway with the calloused soles of his hunger. Out on the untamed wastelands, forests, and prairies it was the way of the gun, the knife, and the axe for all that managed to survive. And survive these brave men and women did with a sheer will of endurance that the pampered of today’s world has not come to know even the shadow of. In our modern comfort we live in what legacy these bold souls carved out of this nation, and much of the thanks we must give is passed to the sweat-hewned implements of their survival, the weapons of the frontier.   Ã‚  Ã‚  Ã‚  Ã‚  Scourging the countryside for this evening’s meal or simply keeping wary of impending danger, one often felt naked without a trustworthy gun at their side. A firearm often made one feel invincible, for the power of a bullet could protect the weakest and cowardly from even the strongest and fiercest of animals and people. In it’s use it proved to be an action that spoke louder than words, many a quarrel has been put to rest through this instrument, whose music is often not one of good cheer.   Ã‚  Ã‚  Ã‚  Ã‚  The rifle and the coveted shotgun, literally brought home the bacon. With sleek models such as the Winchester .44 in 1873, accurate targeting sights increased a hunter’s ability to take down his prey, even from large distances, often exceeding 200 yards. The other weapon of choice, the shotgun, did not boast a straight, clean shot, but had the capacity to tear anything to shreds in a single blast. A short barrel provided the advantage of a wider blast range and easier handling (Trachtman et al 50). In many battles, the shotguns were often preferred for their simplifying features.   Ã‚  Ã‚  Ã‚  Ã‚  In the frequently lawless country that the United States had become, a quicker solution for combat was deemed necessary. It did not take long for such handguns as the 1873 Colt Peacemaker to emerge as the weapon of choice for gunfighter, cowboy, sheriff or civilian. Fighting men everywhere considered the peacemaker’s balance and durability superior to that of other revolvers of the day, and they expressed their appreciation by clamoring for a variety of versions – some decorative or modified for a fast draw, others were plain, but all were lethal (Trachtman et al 43). With a growing consideration of violence, many Americans rushed to buy them in large quantities, often through the mail.

Life of Being an African American Essay

Throughout my life, I have had to battle with my own identity, as many people do. It is not just a black thing, I’m sure. I know people from all different ethnicities, who struggle to find themselves, but this has little to do with the way they look on the outside – it is the quest to find out who they are on the inside. I found that person when I was thirteen years old, but then when I moved to the United States from Chicago eight years ago, I underwent another sort of struggle with identity. This time it was because of the way I looked, and it was less than a personal struggle than it was a fight against discrimination. I had never really experienced any form of racial discrimination in Chicago; almost everyone who lived in our area was African American, with a few exceptions. There were a few white people, but they apparently were not indicative of the general population in America, as I never received any mistreatment or discrimination from them, and likewise, I do not believe they suffered any discrimination by my fellow African Americans. Everyone sort of just fit in and carried on with their daily lives. I am ashamed to admit that this is how I thought that my life would be in Texas as well. I did expect things to be different. I knew that Dallas were more affluent and I knew that there were buildings as big as some of our smaller towns. The buildings in the brochures seemed to reach the sky. I believed that the sky would be bluer, the air cleaner, and the people would be as friendly as they seemed to be on television and in the brochures. All of these shiny, smiling white faces would greet me with open arms and assist me in any way possible to make my stay wonderful. However, the exact opposite has happened to me. Although I am not the only African American by far to come to Dallas, I certainly felt all alone my first six months here. While I did meet other African Americans, and they welcomed me, they were all busy struggling to make a living or to learn the language just as much as the next. It seemed even the older African Americans who had lived here for over ten years still never managed to fit in. I have been called â€Å"stupid†, â€Å"ignorant† and â€Å"dumb† despite the fact that I am more intelligent than many of the people calling me this. .One of the things that annoys me the most is when I try to talk to someone and they talk back to me with a slang accent. I have had people speak very slowly and with raised volume and exaggerated hand movements when they are trying to talk to me. I guess they think that deaf and dumb. Stereotypes exist, I understand this, and it really doesn’t affect me as much as being discriminated against does. For example, I can take people assuming that I work at a chicken place or even asking â€Å"what are you†. But when I take the time to talk to people and explain and let them into my life a little, I expect a bit more than from someone on the street, but I don’t often get it. In my small group of friends, which is mainly white people, they don’t think I’m stupid or ignorant, unlike those strangers I meet on the street, and they don’t think I’m deaf and dumb; they actually think that I’m of the most caring person, and will do anything for them. Living in America is a dream for many, and while there are so many opportunities here, I have to say that it is a struggle for an African American to fit in. I can only hope that future employers will not discriminate or that the only jobs that I can find will be dishwashing and working for a place that sells chicken. While these jobs are suitable for some, they are not why I came to America. In essence, I am chasing the American dream, and while many Americans have discriminated against me, I can only hope that the dream will not.

Color and Gatsby Essay

Convey The Jazz Age: overwhelming parties, dresses and a variety of colours to symbolise the vibrant and colourful (maybe garish? ) lives/culture of people during The Jazz Age. Yellow and Gold: Money, Money, Money. Oh, and Death. First off, we’ve got yellows and golds, which we’re thinking has something to do with†¦gold (in the cash money sense). Why gold and not green? Because we’re talking about the real stuff, the authentic, traditional, â€Å"old money† – not these new-fangled dollar bills. So you have Gatsby’s party, where the turkeys are â€Å"bewitched to dark gold,† and Jordan’s â€Å"slender golden arm[s]† (3. 19), and Daisy the â€Å"golden girl† (7. 99), and Gatsby wearing a gold tie to see Daisy at Nick’s house. But yellow is different. Yellow is fake gold; it’s veneer and show rather than substance. We see that with the â€Å"yellow cocktail music† at Gatsby’s party (1) and the â€Å"two girls in twin yellow dresses† who aren’t as alluring as the golden Jordan (3. 15). Also yellow? Gatsby’s car, symbol of his desire—and failure—to enter New York’s high society. And if that weren’t enough, T. J. Eckleburg’s glasses, looking over the wasteland of America, are yellow. White: Innocence and Femininity. Maybe. While we’re looking at cars, notice that Daisy’s car (back before she was married) was white. So are her clothes, the rooms of her house, and about half the adjectives used to describe her (her â€Å"white neck,† â€Å"white girlhood,† the king’s daughter â€Å"high in a white palace†). Everyone likes to say that white in The Great Gatsby means innocence, probably because (1) that’s easy to say and (2) everyone else is saying it. But come on – Daisy is hardly the picture of girlish innocence. At the end of the novel, she’s described as selfish, careless, and destructive. Does this make the point that even the purest characters in Gatsby have been corrupted? Did Daisy start off all innocent and fall along the way, or was there no such purity to begin with? Or, in some way, does Daisy’s decision to remain with Tom allow her to keep her innocence? We’ll keep thinking about that one. Blue: This One’s Up For Grabs Then there’s the color blue, which we think represents Gatsby’s illusions — his deeply romantic dreams of unreality. We did notice that the color blue is present around Gatsby more than any other character. His gardens are blue, his chauffeur wears blue, the water separating him from Daisy is his â€Å"blue lawn† (9. 150), mingled with the â€Å"blue smoke of brittle leaves† in his yard. His transformation into Jay Gatsby is sparked by Cody, who buys him, among other things, a â€Å"blue coat†Ã¢â‚¬â€and he sends a woman who comes to his house a â€Å"gas blue† dress (3. 25). Before you tie this up under one simple label, keep in mind that the eyes of T. J. Eckleburg are also blue, and so is Tom’s car. If blue represents illusions and alternatives to reality, maybe that makes the eyes of God into a non-existent dream. As for Tom’s car†¦well, you can field that one. Grey and a General Lack of Color: Lifelessness (no surprise there) If the ash heaps are associated with lifelessness and barrenness, and grey is associated with the ash heaps, anyone described as grey is going to be connected to barren lifelessness. Our main contender is Wilson: â€Å"When anyone spoke to him he invariably laughed in an agreeable colorless way† (2. 17). Wilson’s face is â€Å"ashen,† and a â€Å"white ashen dust† covers his suit (2. 17), and his eyes are described as â€Å"pale† and â€Å"glazed. † We’re not too surprised when she shows up with a gun at the end of the novel. Green: Life, Vitality, The Future, Exploration Last one. We’re thinking green = plants and trees and stuff, so it must represent life and springtime and other happy events. Right? Well, the most noticeable image is that green light we seem to see over and over. You know, the green light of the â€Å"orgastic future† that we stretch our hands towards, etc.   (9. 149). Right before these famous last lines, Nick also describes the â€Å"fresh, green breast of the new world,† the new world being this land as Nick imagines it existed hundreds of years before. Green also shows up—we think significantly—as the â€Å"long green tickets† that the rich kids of Chicago use as entry to their fabulous parties, the kind of parties where Daisy and Tom meet, and where Gatsby falls in love. So green does represent a kind of hope, but not always a good one. When Nick imagines Gatsby’s future without Daisy, he sees â€Å"a new world, material without being real, where poor ghosts, breathing dreams like air, drifted fortuitously about†¦ like that ashen fantastic figure gliding toward him through the amorphous trees. † Nick struggles to define what the future really means, especially as he faces the new decade before him (the dreaded thirties). Is he driving on toward grey, ashen death through the twilight, or reaching out for a bright, fresh green future across the water?

Casino and American Gaming Association

Gambling is the betting of money on a random outcome. It includes bingo, lotteries, some card games, slot machines and of course many other games that are played in casinos. It is what people consider a personal choice and a form of entertainment. People should not be denied an activity that they enjoy, legalizing gambling would bypass that statement; as for the regulating, addition to the age restriction, government should prevent fraudulent acts from taking place and protect the players. Gambling can create jobs and help the country’s economy; however, the economic benefits are exaggerated and jobs created are usually low paid. It creates jobs in casinos such as security guards and dealers. The jobs are not only in casinos, there are also in hotels and many tourist locations. Gambling is also often used to raise money for the states and good causes by taxing the winnings. However, George Molyneaux, coach of the Scotland schools debating team stated, â€Å"The economic benefits of gambling are exaggerated. They generally created low paid jobs for local people and it is immoral for the states to raise money by exploring stupidity and greed†. This states that jobs created by casinos and gambling are low paid and do not do any good. This statement is not true because casinos actually helped to regenerate places with unemployment, such as Atlantic City in New Jersey. According to American Gaming Association â€Å"In 2002, the commercial casino industry provided more than 350000 jobs in the United States, with wages and benefits totaling $ 11 billion. An estimated 400000 additional jobs are supported by casino industry spending†. In one year that is a lot of employment. And the paychecks aren’t that low. That is more than an elementary school teacher income which is $24,030. â€Å"In 2004, the median earnings of a casino security guard were $24,510† (collegegrad. com). Thus, really gambling helps more that it damages. Gambling is an entertainment, it is a leisure pursuit that people enjoy, but some time it can be addicting resulting in a loss of money. Gamblers know that they are likely to lose money. They still gamble because it is enjoyable. They even get excited about a possibility that they might win, even if they lose they enjoy the experience. However, George Molyneaux claims â€Å"Gambling is addictive; many people start gambling without thinking. Once they get addicted, it is too lateâ€Å". True, gambling can be addictive but adults can control themselves. After all the limiting age is 21, meaning when 21, one is considered an adult and is capable of making comprehensive and conscious choices. According to USplayers. com â€Å"Unlike Drugs, gambling is not physically addictive, it is only psychologically addictive. Treatment programs can address those who are addicted†. People are well aware of the risks of addiction and gambling and should be able to choose how to spend their money. Legalizing gambling would let people to do what they enjoy more freely and in more places. Spending 20 dollars on a 2 hours movie has the same amount of pleasures as betting 20 dollars gambling for 2 hours. One could at least win some money back in gambling. The point is that people enjoy gambling and should not be stopped from doing so, when it actually has benefits. Bottom line, legalization and regulation of gambling are beneficial to both parties: government and the gambler.Work Cited http://www.collegegrad.com/careers/servi24.shtml http://www.usaplayers.com/gambling/questions/why-online-gambling-should-be-legal-in-usa.html

Variable Cost and Net Operating Income

ASSIGNMENT P 6-16 , P6-17 PROBLEM 6-16 Variable and Absorption Costing Unit Product Costs and Income Statements; Explanation of Difference in Net Operating Income [LO1, LO2, LO3] Wiengot Antennas, Inc. , produces and sells a unique type of TV antenna. The company has just opened a new plant to manufacture the antenna, and the following cost and revenue data have been provided for the first month of the plant's operation in the form of a worksheet. Because the new antenna is unique in design, management is anxious to see how profitable it will be and has asked that an income statement be prepared for the month.Required: 1. Assume that the company uses absorption costing. a. Determine the unit product cost. b. Prepare an income statement for the month. 2. Assume that the company uses variable costing. a. Determine the unit product cost. b. Prepare a contribution format income statement for the month. 3. Explain the reason for any difference in the ending inventory balances under the tw o costing methods and the impact of this difference on reported net operating income. PROBLEM 6-17 Variable and Absorption Costing Unit Product Costs and Income Statements [LO1, LO2] Nickelson Company manufactures and sells one product.The following information pertains to each of the company's first three years of operations: p. 262 During its first year of operations Nickelson produced 60,000 units and sold 60,000 units. During its second year of operations it produced 75,000 units and sold 50,000 units. In its third year, Nickelson produced 40,000 units and sold 65,000 units. The selling price of the company's product is $56 per unit. Required: 1. Compute the company's break-even point in units sold. 2. Assume the company uses variable costing: a.Compute the unit product cost for year 1, year 2, and year 3. b. Prepare an income statement for year 1, year 2, and year 3. 3. Assume the company uses absorption costing: a. Compute the unit product cost for year 1, year 2, and year 3. b. Prepare an income statement for year 1, year 2, and year 3. 4. Compare the net operating income figures that you computed in requirements 2 and 3 to the break-even point that you computed in requirement 1. Which net operating income figures seem counterintuitive? Why? LEARNING OBJECTIVES FOR ASSIGNMENT.LO1, LO2, LO3 OVERVIEW OF VARIABLE AND ABSOPTION COSTING As you begin to read about variable LEARNING OBJECTIVE 1 and absorption costing income Explain how variable costing differs from statements in the coming pages, absorption costing and compute unit focus your attention on three key product costs under each method. concepts. First, both income statement formats include product costs and period costs, although they define these cost classifications differently. Second, variable costing income statements are grounded in the contribution format.They categorize expenses based on cost behavior—variable costs are reported separately from fixed costs. Absorption costing income statements ignore variable and fixed cost distinctions. Third, as mentioned in the paragraph above, variable and absorption costing net operating income figures often differ from one another. The reason for these differences always relates to the fact the variable costing and absorption costing income statements account for fixed manufacturing overhead differently.Pay very close attention to the two different ways that variable costing and absorption costing account for fixed manufacturing overhead. Variable Costing Under variable costing, only those manufacturing costs that vary with output are treated as product costs. This would usually include direct materials, direct labor, and the variable portion of manufacturing overhead. Fixed manufacturing overhead is not treated as a product cost under this method. Rather, fixed manufacturing overhead is treated as a period cost and, like selling and administrative expenses, it is expensed in its entirety each period.Consequently, the cos t of a unit of product in inventory or in cost of goods sold under the variable costing method does not contain any fixed manufacturing overhead cost. Variable costing is sometimes referred to as direct costing or marginal costing. Absorption Costing As discussed in Chapter 3, absorption costing treats all manufacturing costs as product costs, regardless of whether they are variable or fixed. The cost of a unit of product under the absorption costing method consists of direct materials, direct labor, nd both variable and fixed manufacturing overhead.Thus, absorption costing allocates a portion of fixed manufacturing overhead cost to each unit of product, along with the variable manufacturing costs. Because absorption costing includes all manufacturing costs in product costs, it is frequently referred to as the full cost method. p. 231 EXHIBIT 6–1 Variable Costing versus Absorption Costing Selling and Administrative Expenses Selling and administrative expenses are never treate d as product costs, regardless of the costing method.Thus, under absorption and variable costing, variable and fixed selling and administrative expenses are always treated as period costs and are expensed as incurred. Summary of Differences The essential difference between variable costing and absorption costing, as illustrated in Exhibit 6-1, is how each method accounts for fixed manufacturing overhead costs—all other costs are treated the same under the two methods. In absorption costing, fixed manufacturing overhead costs are included as part of the costs of work in process inventories.When units are completed, these costs are transferred to finished goods and only when the units are sold do these costs flow through to the income statement as part of cost of goods sold. In variable costing, fixed manufacturing overhead costs are considered to be period costs—just like selling and administrative costs—and are taken immediately to the income statement as period expenses. Variable And Absorption Costing—An Example To illustrate the difference between variable costing and absorption costing, consider Weber Light Aircraft, a company that produces light recreational aircraft.Data concerning the company's operations appear below: As you review the data above, it is important to realize that for the months of January, February, and March, the selling price per aircraft, variable cost per aircraft, and total monthly fixed expenses never change. The only variables that change in this example are the number of units produced (January =1 unit produced; February = 2 units produced; March = 4 units produced) and the number of units sold (January = 1 unit sold; February = 1 unit sold; March = 5 units sold).We will first construct the company's variable costing income statements for January, February, and March. Then we will show how the company's net operating income would be determined for the same months using absorption costing. Variable Cos ting Contribution Format Income Statement To prepare the company's variable costing income statements for January, February, and March we begin by computing the unit product cost. Under variable costing, product costs consist solely of variable production costs.At Weber Light Aircraft, the variable production cost per unit is $25,000, determined as follows: LEARNING OBJECTIVE 2 Prepare income statements using both variable and absorption costing. Since each month's variable production cost is $25,000 per aircraft, the variable costing cost of goods sold for all three months can be easily computed as follows: p. 233 And the company's total selling and administrative expense would be derived as follows: Putting it all together, the variable costing income statements would appear as shown inExhibit 6-2.Notice, the contribution format has been used in these income statements. Also, the monthly fixed manufacturing overhead costs ($70,000)have been recorded as a period expense in the mont h incurred. EXHIBIT 6–2 Variable Costing Income Statements A simple method for understanding how Weber Light Aircraft computed its variable costing net operating income figures is to focus on the contribution margin per aircraft sold, which is computed as follows:The variable costing net operating income for each period can always be computed by multiplying the number of units sold by the contribution margin per unit and then subtracting total fixed costs. For Weber Light Aircraft these computations would appear as follows: Notice, January and February have the same net operating loss. This occurs because one aircraft was sold in each month and, as previously mentioned, the selling price per aircraft, variable cost per aircraft, and total monthly fixed expenses remain constant. . 234 Absorption Costing Income Statement As we begin the absorption costing portion of the example, remember that the only reason absorption costing income differs from variable costing is that the me thods account for fixed manufacturing overhead differently. Under absorption costing, fixed manufacturing overhead is included in product costs. In variable costing, fixed manufacturing overhead is not included in product costs and instead is treated as a period expense just like selling and administrative expenses.The first step in preparing Weber's absorption costing income statements for January, February, and March, is to determine the company's unit product costs for each month as follows1: Notice that in each month, Weber's fixed manufacturing overhead cost of $70,000 is divided by the number of units produced to determine the fixed manufacturing overhead cost per unit. Given these unit product costs, the company's absorption costing net operating income in each month would be determined as shown in Exhibit 6-3.The sales for all three months in Exhibit 6-3 are the same as the sales shown in the variable osting income statements. The January cost of goods sold consists of one u nit produced during January at a cost of $95,000 according to the absorption costing system. The February cost of goods sold consists of one unit produced during February at a cost of $60,000 according to the absorption costing system. The March cost of goods sold ($230,000) consists of one unit produced during February at an absorption cost of $60,000 plus four units produced in March with a total absorption cost of $170,000 (= 4 units produced Ãâ€" $42,500 per unit).The selling and administrative expenses equal the amounts reported in the variable costing income statements; however they are reported as one amount rather than being separated into variable and fixed components. EXHIBIT 6–3 Absorption Costing Income Statements p. 235 Note that even though sales were exactly the same in January and February and the cost structure did not change, net operating income was $35,000 higher in February than in January under absorption costing. This occurs because one aircraft produc ed in February is not sold until March.This aircraft has $35,000 of fixed manufacturing overhead attached to it that was incurred in February, but will not be recorded as part of cost of goods sold until March. Contrasting the variable costing and absorption costing income statements in Exhibits 62and 6-3, note that net operating income is the same in January under variable costing and absorption costing, but differs in the other two months. We will discuss this in some depth shortly. Also note that the format of the variable costing income statement differs from the absorption costing income statement.An absorption costing income statement categorizes costs by function—manufacturing versus selling and administrative. All of the manufacturing costs flow through the absorption costing cost of goods sold and all of the selling and administrative costs are listed separately as period expenses. In contrast, in the contribution approach, costs are categorized according to how they behave. All of the variable expenses are listed together and all of the fixed expenses are listed together.The variable expenses category includes manufacturing costs (i. e. , variable cost of goods sold) as well as selling and administrative expenses. The fixed expenses category also includes both manufacturing costs and selling and administrative expenses. Reconciliation of Variable Costing with Absorption Costing Income As noted earlier, variable costing and absorption costing net operating incomes may not be the same. In the case of Weber Light Aircraft, the net operating incomes are the same in January, but differ in the other two months.These differences occur because under absorption costing some fixed manufacturing overhead is capitalized in inventories (i. e. , included in product costs) rather than currently expensed on the income statement. If inventories increase during a period, under absorption costing some of the fixed manufacturing overhead of the current period wil l bedeferred in ending inventories. For example, in February two aircraft were produced and each carried with it $35,000 (= $70,000 à · 2 aircraft produced) in fixed manufacturing overhead.Since only one aircraft was sold, $35,000 of this fixed manufacturing overhead was on February's absorption costing income statement as part of cost of goods sold, but $35,000 would have been on the balance sheet as part of finished goods inventories. In contrast, under variable costing all of the $70,000 of fixed manufacturing overhead appeared on the February income statement as a period expense. Consequently, net operating income was higher under absorption costing than under variable costing by $35,000 in February. This was reversed in March when four units were produced, but five were sold.In March, under absorption costing $105,000 of fixed manufacturing overhead was included in cost of goods sold ($35,000 for the unit produced in February and sold in March plus $17,500 for each of the four units produced and sold in March), but only $70,000 was recognized as a period expense under variable costing. Hence, the net operating income in March was $35,000 lower under absorption costing than under variable costing.LEARNING OBJECTIVE 3 Reconcile variable costing and absorption costing net operating incomes and explain why the two amounts differ. p. 36 In general, when the units produced exceed unit sales and hence inventories increase, net operating income is higher under absorption costing than under variable costing. This occurs because some of the fixed manufacturing overhead of the period is deferred in inventories under absorption costing. In contrast, when unit sales exceed the units produced and hence inventories decrease, net operating income is lower under absorption costing than under variable costing. This occurs because some of the fixed manufacturing overhead of previous periods is released from inventories under absorption costing.When the units produced and u nit sales are equal, no change in inventories occurs and absorption costing and variable costing net operating incomes are the same. 2 Variable costing and absorption costing net operating incomes can be reconciled by determining how much fixed manufacturing overhead was deferred in, or released from, inventories during the period: The reconciliation would then be reported as shown in Exhibit 6-4: EXHIBIT 6–4 Reconciliation of Variable Costing and Absorption Costing Net Operating IncomesAgain note that the difference between variable costing net operating income and absorption costing net operating income is entirely due to the amount of fixed manufacturing overhead that is deferred in, or released from, inventories during the period under absorption costing. Changes in inventories affect absorption costing net operating income—they do not affect variable costing net operating income, providing that variable manufacturing costs per unit are stable. p. 237 EXHIBIT 6â₠¬â€œ5 Comparative Income Effects—Absorption and Variable CostingThe reasons for differences between variable and absorption costing net operating incomes are summarized in Exhibit 6-5. When the units produced equal the units sold, as in January for Weber Light Aircraft, absorption costing net operating income will equal variable costing net operating income. This occurs because when production equals sales, all of the fixed manufacturing overhead incurred in the current period flows through to the income statement under both methods.For companies that use Lean Production, the number of units produced tends to equal the number of units sold. This occurs because goods are produced in response to customer orders, thereby eliminating finished goods inventories and reducing work in process inventory to almost nothing. So, when a company uses Lean Production differences in variable costing and absorption costing net operating income will largely disappear. When the units produced e xceed the units sold, absorption costing net operating income will exceed variable costing net operating income.This occurs because inventories have increased; therefore, under absorption costing some of the fixed manufacturing overhead incurred in the current period is deferred in ending inventories on the balance sheet, whereas under variable costing all of the fixed manufacturing overhead incurred in the current period flows through to the income statement. In contrast, when the units produced are less than the units sold, absorption costing net operating income will be less than variable costing net operating income.This occurs because inventories have decreased; therefore, under absorption costing fixed manufacturing overhead that had been deferred in inventories during a prior period flows through to the current period's income statement together with all of the fixed manufacturing overhead incurred during the current period. Under variable costing, just the fixed manufacturin g overhead of the current period flows through to the income statement. Advantages Of Variable Costing And The Contribution Approach Variable costing, together with the contribution approach, offers appealing advantages for internal reports.This section discusses four of those advantages. Enabling CVP Analysis CVP analysis requires that we break costs down into their fixed and variable components. Because variable costing income statements categorize costs as fixed and variable, it is much easier to use this income statement format to perform CVP analysis than attempting to use the absorption costing format, which mixes together fixed and variable costs. Moreover, absorption costing net operating income may or may not agree with the results of CVP analysis.For example, let's suppose that you are interested in computing the sales that would be necessary to generate a target profit of $235,000 at Weber Light Aircraft. A CVP analysis based on the January variable costing income stateme nt from Exhibit 6-2would proceed as follows: Thus, a CVP analysis based on the January variable costing income statement predicts that the net operating income would be $235,000 when sales are $500,000. And indeed, the net operating income under variable costing is $235,000 when the sales are $500,000 in March.However, the net operating income under absorption costing is not $235,000 in March, even though the sales are $500,000. Why is this? The reason is that under absorption costing, net operating income can be distorted by changes in inventories. In March, inventories decreased, so some of the fixed manufacturing overhead that had been deferred in February's ending inventories was released to the March income statement, resulting in a net operating income that is $35,000 lower than the $235,000 predicted by CVP analysis.If inventories had increased in March, the opposite would have occurred—the absorption costing net operating income would have been higher than the $235,00 0 predicted by CVP analysis. p. 239 Explaining Changes in Net Operating Income The variable costing income statements in Exhibit 6-2 are clear and easy to understand. All other things the same, when sales go up, net operating income goes up. When sales go down, net operating income goes down. When sales are constant, net operating income is constant. The number of unit produced does not affect net operating income.Absorption costing income statements can be confusing and are easily misinterpreted. Look again at the absorption costing income statements in Exhibit 6-3; a manager might wonder why net operating income went up from January to February even though sales were exactly the same. Was it a result of lower selling costs, more efficient operations, or was it some other factor? In fact, it was simply because the number of units produced exceeded the number of units sold in February and so some of the fixed manufacturing overhead costs were deferred in inventories in that month.Th ese costs have not gone away—they will eventually flow through to the income statement in a later period when inventories go down. There is no way to tell this from the absorption costing income statements. To avoid mistakes when absorption costing is used, readers of financial statements should be alert to changes in inventory levels. Under absorption costing, if inventories increase, fixed manufacturing overhead costs are deferred in inventories, which in turn increases net operating income. If inventories decrease, fixed manufacturing overhead costs are released from inventories, which in turn decreases net perating income.Thus, when absorption costing is used, fluctuations in net operating income can be due to changes in inventories rather than to changes in sales. Supporting Decision Making The variable costing method correctly identifies the additional variable costs that will be incurred to make one more unit. It also emphasizes the impact of fixed costs on profits. Th e total amount of fixed manufacturing costs appears explicitly on the income statement, highlighting that the whole amount of fixed manufacturing costs must be covered for the company to be truly profitable.In the Weber Light Aircraft example, the variable costing income statements correctly report that the cost of producing another unit is $25,000 and they explicitly recognize that $70,000 of fixed manufactured overhead must be covered to earn a profit. Under absorption costing, fixed manufacturing overhead costs appear to be variable with respect to the number of units sold, but they are not. For example, in January, the absorption unit product cost at Weber Light Aircraft is $95,000, but the variable portion of this cost is only $25,000.The fixed overhead costs of $70,000 are commingled with variable production costs, thereby obscuring the impact of fixed overhead costs on profits. Because absorption unit product costs are stated on a per unit basis, managers may mistakenly belie ve that if another unit is produced, it will cost the company $95,000. But of course it would not. The cost of producing another unit would be only $25,000. Misinterpreting absorption unit product costs as variable can lead to many problems, including inappropriate pricing decisions and decisions to drop products that are in fact profitable. p. 240 Adapting to the Theory of ConstraintsThe Theory of Constraints (TOC), which was introduced in Chapter 1, suggests that the key to improving a company's profits is managing its constraints. For reasons that will be discussed in a later chapter, this requires careful identification of each product's variable costs. Consequently, companies involved in TOC use a form of variable costing. Variable costing income statements require one adjustment to support the TOC approach. Direct labor costs need to be removed from variable production costs and reported as part of the fixed manufacturing costs that are entirely expensed in the period incurred .The TOC treats direct labor costs as a fixed cost for three reasons. First, even though direct labor workers may be paid on an hourly basis, many companies have a commitment—sometimes enforced by labor contracts or by law—to guarantee workers a minimum number of paid hours. Second, direct labor is not usually the constraint;therefore, there is no reason to increase it. Hiring more direct labor workers would increase costs without increasing the output of saleable products and services. Third, TOC emphasizes continuous improvement to maintain competitiveness.Without committed and enthusiastic employees, sustained continuous improvement is virtually impossible. Because layoffs often have devastating effects on employee morale, managers involved in TOC are extremely reluctant to lay off employees. For these reasons, most managers in TOC companies regard direct labor as a committed-fixed cost rather than a variable cost. Hence, in the modified form of variable costing use d in TOC companies, direct labor is not usually classified as a product cost.