the Impact of Previous Civilizations essays

the Impact of Previous Civilizations essays In August of 1492, Columbus sailed the ocean blue. This is a clever rhyme that people use to remember when Columbus set off and discovered the New World. But what if he didnt get permission from Queen Isabella to go off into the unknown to do this? It might have been another hundred years before people discovered that the world was not flat. Historians will probably never know how the world would be if Columbus had not discovered the Americas, but they do know that his courage to sail the Atlantic has helped to make this country what it is today. Previous civilizations have had a major impact on the modern world and Christopher Columbus is just one contributor. Other civilizations also contributed to modern world development. A few of the most important time periods that affected todays society are Ancient Rome, the Age of Discovery, and the Renaissance. Ancient civilizations have each had their own impact on today, including the Roman Empire. They had advancements in all areas including, art, literature, religion, and science. One of the most important things that happened in Ancient Rome was the spread of Christianity. It was a new religion in those times and it wasnt very popular among the people. Then a man named Paul was spoken to by Jesus, and from then on he dedicated his life to making the religion known throughout the Roman Empire. Within a period of 150 years, there was only a part of Rome that did not have people practicing Christianity. With this small beginning, today, Christianity is one of the most widespread religions. Another thing that the Romans contributed to the modern world was their architecture and engineering. The most famous invention that they built was the aqueducts. These structures were used to carry water to civilians for everyday use. They carried one cubic meter of water a day to each pers on, which is more than people nowadays receive. Other great structures built ...

High Crimes and Misdemeanors in Impeachment

High Crimes and Misdemeanors in Impeachment â€Å"High Crimes and Misdemeanors† is the rather ambiguous phrase most often cited as grounds for the impeachment of U.S. federal government officials, including the President of the United States. What are High Crimes and Misdemeanors? Background Article II, Section 4 of the U.S. Constitution provides that, â€Å"The President, Vice President and all civil Officers of the United States, shall be removed from Office on Impeachment for, and Conviction of, Treason, Bribery, or other high Crimes and Misdemeanors.† The Constitution also provides the steps of the impeachment process leading to the possible removal from office of the president, vice president, federal judges, and other federal officials. Briefly, the impeachment process is initiated in the House of Representatives and follows these steps: The House Judiciary Committee considers evidence, holds hearings, and if necessary, prepares articles of impeachment – the actual charges against the official.If a majority of the Judiciary Committee votes to approve the articles of impeachment, the full House debates and votes on them.If a simple majority of the House votes to impeach the official on any or all of the articles of impeachment, then the official must then stand trial in the Senate.If a two-thirds supermajority of the Senate votes to convict the official, the official is immediately removed from office. In addition, the Senate may also vote to forbid the official from holding any federal office in the future. While Congress has no power to impose criminal penalties, such as prison or fines, impeached and convicted officials may subsequently be tried and punished in the courts if they have committed criminal acts. The specific grounds for impeachment set by the Constitution are, â€Å"treason, bribery, and other high crimes and misdemeanors.† In order to be impeached and removed from office, the House and Senate must find that the official had committed at least one of these acts. What are Treason and Bribery? The crime of treason is clearly defined by the Constitution in Article 3, Section 3, Clause 1: Treason against the United States, shall consist only in levying War against them, or in adhering to their Enemies, giving them Aid and Comfort. No Person shall be convicted of Treason unless on the Testimony of two Witnesses to the same overt Act, or on Confession in open Court.†The Congress shall have Power to declare the Punishment of Treason, but no Attainder of Treason shall work Corruption of Blood, or Forfeiture except during the Life of the Person attainted. In these two paragraphs, the Constitution empowers the United States Congress to specifically create the crime of treason. As a result, treason is prohibited by legislation passed by Congress as codified in the United States Code at 18 U.S.C.  § 2381, which states: Whoever, owing allegiance to the United States, levies war against them or adheres to their enemies, giving them aid and comfort within the United States or elsewhere, is guilty of treason and shall suffer death, or shall be imprisoned not less than five years and fined under this title but not less than $10,000; and shall be incapable of holding any office under the United States. The Constitution’s requirement that a conviction for treason requires the supporting testimony of two witnesses comes from the British Treason Act 1695. Bribery is not defined in the Constitution. However, bribery has long been recognized in English and American common law as an act in which a person gives any official of the government money, gifts, or services to influence that official’s behavior in office. To date, no federal official has faced impeachment based on grounds of treason. While one federal judge was impeached and removed from the bench for advocating  in favor of succession and serving as a judge for the Confederacy during the Civil War, the impeachment was based on charges of refusing to hold court as sworn, rather than treason. Only two officials- both federal judges- have faced impeachment based on charges that specifically involved bribery or accepting gifts from litigants and both were removed from office. All of the other impeachment proceedings held against all federal officials to date have been based on charges of â€Å"high crimes and misdemeanors.† What are High Crimes and Misdemeanors? The term â€Å"high crimes† is often assumed to mean â€Å"felonies.† However, felonies are major crimes, while misdemeanors are less serious crimes. So under this interpretation, â€Å"high crimes and misdemeanors† would refer to any crime, which is not the case. Where Did the Term Come From? At the Constitutional Convention in 1787, the framers of the Constitution viewed impeachment to be an essential part of the system of separation of powers providing each of the three branches of government ways to check the powers of the other branches. Impeachment, they reasoned, would give the legislative branch one means of checking the power of the executive branch. Many of the framers considered Congress’ power to impeach federal judges to be of great importance since they would be appointed for life. However, some of the framers opposed providing for the impeachment of executive branch officials, because the power of the president could be checked every four years by the American people through the electoral process. In the end, James Madison of Virginia convinced a majority of the delegates that being able to replace a president only once every four years did not adequately check the powers of a president who became physically unable to serve or abused the executive powers. As Madison argued, â€Å"loss of capacity, or corruption . . . might be fatal to the republic† if the president could be replaced only through an election. The delegates then considered the grounds for impeachment. A select committee of delegates recommended â€Å"treason or bribery† as the only grounds. However, George Mason of Virginia, feeling that bribery and treason were only two of the many ways a president could willfully harm the republic, proposed adding â€Å"maladministration† to the list of impeachable offenses. James Madison argued that â€Å"maladministration† was so vague that it might allow Congress to remove presidents based purely on a political or ideological bias. This, argued Madison, would violate the separation of powers by giving the legislative branch total power over the executive branch. George Mason agreed with Madison and proposed â€Å"high crimes and misdemeanors against the state.† In the end, the convention reached a compromise and adopted â€Å"treason, bribery, or other high crimes and misdemeanors† as it appears in the Constitution today. In the Federalist Papers, Alexander Hamilton explained the concept of impeachment to the people, defining impeachable offenses as â€Å"those offences which proceed from the misconduct of public men, or in other words from the abuse or violation of some public trust. They are of a nature which may with peculiar propriety be denominated political, as they relate chiefly to injuries done immediately to the society itself.† According to the History, Arts, and Archives of the House of Representatives, impeachment proceedings against federal officials have been initiated more than 60 times since the Constitution was ratified in 1792. Of those, fewer than 20 have resulted in actual impeachment and only eight – all federal judges – have been convicted by the Senate and removed from office. The â€Å"high crimes and misdemeanors† alleged to have been  committed by the impeached judges have included using their position for financial gain, showing overt favoritism to litigants, income tax evasion, the disclosure of confidential information, unlawfully charging people with contempt of court, filing false expense reports, and habitual drunkenness. To date, only three cases of impeachment have involved presidents: Andrew  Johnson in 1868, Richard Nixon in 1974, and Bill Clinton in 1998. While none of them were convicted in the Senate and removed from office through impeachment, their cases help reveal Congress’ likely interpretation of â€Å"high crimes and misdemeanors.† Andrew Johnson As the lone U.S. Senator from a Southern state to remain loyal to the Union during the Civil War, Andrew Johnson was chosen by President Abraham Lincoln to be his vice-presidential running mate in the 1864 election. Lincoln had believed Johnson, as vice president, would help in negotiating with the South. However, shortly after taking over the presidency due to  Lincoln’s assassination in 1865, Johnson, a Democrat, ran into trouble with the Republican-dominated Congress over the Reconstruction of the South. As fast as Congress passed Reconstruction legislation, Johnson would veto it. Just as quickly, Congress would override his veto. The growing political friction came to a head when Congress, over Johnson’s veto, passed the long ago repealed Tenure of Office Act, which required the president to get the approval  of Congress to fire any executive branch appointee that had been confirmed by Congress. Never one to back down to Congress, Johnson immediately fried Republican secretary of war, Edwin Stanton. Though Stanton’s firing clearly violated the Tenure of Office Act, Johnson simply stated that the considered the act to be unconstitutional. In response, the House passed 11 articles of impeachment against Johnson as follows: Eight for violations of the Tenure of Office Act;One for using improper channels to send orders to executive branch officers;One for conspiring against Congress by publicly stating that Congress did not truly represent the Southern states; andOne for failure to enforce various provisions of the Reconstruction Acts. The Senate, however, voted on only three of the charges, finding Johnson not guilty by a single vote in each case. While the charges against Johnson are considered to have been politically motivated and not worthy of impeachment today, they serve as an example of actions that have been interpreted as â€Å"high crimes and misdemeanors.† Richard Nixon Shortly after Republican President Richard Nixon had easily won re-election to a second term in 1972, it was revealed that during the election, persons with ties to the Nixon campaign had broken into the Democratic Party national headquarters at the Watergate Hotel in Washington, D.C. While it was never proven that Nixon had known about or ordered the Watergate burglary, the famed Watergate tapes – voice recordings of Oval Office conversations – would confirm that Nixon had personally attempted to obstruct the Justice Department’s Watergate investigation. On the tapes, Nixon is heard suggesting paying the burglars â€Å"hush money† and ordering the FBI and CIA to influence the investigation in his favor. On July 27, 1974, the House Judiciary Committee passed three articles of impeachment charging Nixon with obstruction of justice, abuse of power, and contempt of Congress by his refusal to honor the committee’s requests to produce related documents. While never admitting having a role in either the burglary or the cover-up, Nixon resigned on August 8, 1974, before the full House voted on the articles of impeachment against him. â€Å"By taking this action,† he said in a televised address from the Oval Office, â€Å"I hope that I will have hastened the start of the process of healing which is so desperately needed in America.† Nixon’s vice president and successor, President Gerald Ford eventually pardoned Nixon for any crimes he may have committed while in office. Interestingly, the Judiciary Committee had refused to vote on a proposed article of impeachment charging Nixon with tax evasion because the members did not consider it to be an impeachable offense. The committee based its opinion of a special House staff report titled, Constitutional Grounds for Presidential Impeachment, which concluded, â€Å"Not all presidential misconduct is sufficient to constitute grounds for impeachment. . . . Because impeachment of a President is a grave step for the nation, it is predicated only upon conduct seriously incompatible with either the constitutional form and principles of our government or the proper performance of constitutional duties of the presidential office.† Bill Clinton First elected in 1992, President Bill Clinton was reelected in 1996. Scandal in Clinton’s administration began during his first term when the Justice Department appointed an independent counsel to investigate the president’s involvement in â€Å"Whitewater,† a failed land development investment deal that had taken place in Arkansas some 20 years earlier.   The Whitewater investigation blossomed to include scandals including Clinton’s questionable firing of members of the White House travel office, referred to as â€Å"Travelgate,† the misuse of confidential FBI records, and of course, Clinton’s infamous illicit affair with White House intern Monica Lewinsky. In 1998, a report to the House Judiciary Committee from Independent Counsel Kenneth Starr listed 11  potentially impeachable offenses, all related only to the Lewinsky scandal. The Judiciary Committee passed four articles of impeachment accusing Clinton of: Perjury in his testimony before a grand jury assembled by Starr;Providing â€Å"perjurious, false and misleading testimony† in a separate lawsuit related to the Lewinsky affair;Obstruction of justice in an attempt to â€Å"delay, impede, cover up and conceal the existence† of evidence; andAbuse and misuse of presidential powers by lying to the public, misinforming his cabinet and White House staff to gain their public support, wrongly claiming executive privilege, and refusing to respond to the committee’s questions. Legal and constitutional experts who testified at the Judiciary Committee hearing gave differing opinions of what â€Å"high crimes and misdemeanors† might be. Experts called by congressional Democrats testified that none of Clinton’s alleged acts amounted to â€Å"high crimes and misdemeanors† as envisioned by the framers of the Constitution. These experts cited Yale Law School professor Charles L. Black’s 1974 book, Impeachment: A Handbook, in which he argued that impeaching a president effectively overturns an election and thus the will of the people. As a result, Black reasoned, presidents should be impeached and removed from office only if proven guilty of â€Å"serious assaults on the integrity of the processes of government,† or for â€Å"such crimes as would so stain a president as to make his continuance in office dangerous to public order.† Black’s book cites two examples of acts that, while federal crimes, would not warrant the impeachment of a president: transporting a minor across state lines for â€Å"immoral purposes† and obstructing justice by helping a White House staff member conceal marijuana. On the other hand, experts called by congressional Republicans argued that in his acts related to the Lewinsky affair, President Clinton had violated his oath to uphold the laws and failed to faithfully carry out his duties as the government’s chief law enforcement officer. In the Senate trial, where 67 votes are required to remove an impeached official from office, only 50 Senators voted to remove Clinton on charges of obstruction of justice and only 45 Senators voted to remove him on the charge of perjury. Like Andrew Johnson a century before him, Clinton was acquitted by the Senate. Last Thoughts on ‘High Crimes and Misdemeanors’ In 1970, then-Representative Gerald Ford, who would become president after the resignation of Richard Nixon in 1974, made a notable statement about the charges of â€Å"high crimes and misdemeanors† in impeachment. After several failed attempts to convince the House to impeach a liberal Supreme Court justice, Ford stated that â€Å"an impeachable offense is whatever a majority of the House of Representatives considers it to be at a given moment in history.† Ford reasoned that â€Å"there are few fixed principles among the handful of precedents.† According to constitutional lawyers, Ford was both right and wrong. He was right in the sense that the Constitution does give the House the exclusive power to initiate impeachment. The vote of the House to issue articles of impeachment cannot be challenged in the courts. However, the Constitution does not give Congress the power to remove officials from office due to political or ideological disagreements. In order to ensure the integrity of the separation of powers, the framers of the Constitution intended that Congress should use its impeachment powers only when executive officials had committed â€Å"treason, bribery, or other high crimes and misdemeanors† which substantially damaged the integrity and effectiveness of government.

Digital Media Strategy and Implementation Essay

Digital Media Strategy and Implementation - Essay Example Intel presently manufactures a range of products including motherboard chipsets, integrated circuits, network interface controllers, embedded processors, graphic chips and a range of other communication devices. The management strategy of the organization is closely linked to its founders Robert Noyce and Gordon Moore and the leadership of Andrew Grove. Initially, the company was only known to people in the technology industry. However over the years, intensive advertising campaigns have made Intel a household name across the world mostly arising from its Pentium processor. Intel presently operates as a public company, a status it achieved in 1971 after launching an Initial Public Offering (IPO) (Gawer and Cusumano 44). Development At its formation, Intel was primarily concerned with the production of SRAM and DRAM memory chips which accounted for almost all the sales of the company until 1981. Even though the company invented the microprocessor chip early in 1971, the importance and popularity of this device had not been realized since the personal computer industry had not yet grown sufficiently. The success of the PC triggered a period of much organizational success for Intel as a result of the increased demand for the microprocessors. At this time, Intel grew rapidly as the dominant microprocessor supplier in the computer industry. However, this growth had its own share of challenges. At this time, several major organizations such as Microsoft were coming up in this industry, and this created a lot of struggle for control of the direction of the industry (Elliott 15). In the 1980s and 90s, Intel experienced periods of unprecedented growth given that it had become the primary supplier of microprocessors to IBM and other major computer manufacturers across the world. The Pentium brand became a household name, and this created a lot of brand loyalty for the organization. However, in the 2000s, the growth of the company began to slow down. At this time, there w as a reduced demand for high-end microprocessors. Intel’s competitors like AMD gained a lot of market share. In order to address the company’s reduced sales, the then- CEO Craig Barrett began a process of diversifying the product line of the company by engaging in the production of other technology devices. However, it proved difficult for the company to venture into such new fields since other players had already established strong grounds (Metz). Success factors On the basis of most success factors, Intel has indeed been successful. The company is presently ranked at position 49 among the fortune 500 companies and this indicates a good revenue position. In a world driven by innovation, the company has carried forward the spirit of the founders and continues to take the lead in innovation across the industry. The innovation was a result of the proper management structures that have existed in the organization since its formation. In this respect, Moore and Noyce place d much priority on the people as an important asset for the organization. Openness, responsibility and equality have become a driving factors and this greatly motivates the employees. Innovation at Intel is not therefore the prerogative of the R&D department as in other organizations. Rather, every employee has the capacity to ensure an improvement in their area operations. This has seen the company expand its product line from microprocessor to other products like network cards, memory drives and motherboard chipsets.

New York City Zoning Regulations Vs The Death and Life of American Assignment

New York City Zoning Regulations Vs The Death and Life of American Great Cities - Assignment Example The New York City Zoning Regulations provides rules and guidelines for shaping the city. If compared to architecture and planning, zoning has a short history in it being a means of organizing how land is used. Zoning puts into place the use and size of buildings, the location of the buildings and to a greater extent the diverse neighborhoods’ density of the city. In line with the city’s tax, ability to budget and property condemnation, zoning is an important tool for undertaking planning policy. New York City is known to be a pioneer regarding zoning from the time the first nation’s comprehensive zoning was enacted in 1916. Considering the New York City zoning regulations, we can gauge that, some of these regulations reflect what Jane Jacobs is talking about in her book while some regulations do not reflect her ideas as we are going to discuss them. In her book, Jacobs praised density and concentration as opposed to dispersal and decentralization. Jacobs announces that housing activist Catherine Bauer has derived a perfect term meant for attacking regional planners for example Lewis Mumford. Decentrists proposed decentralizing big cities like New York. They wanted to squeeze them, disorient their enterprises, and dislocate their populations into smaller and separated cities. Decentrists felt that urban streets are bad environment for humans; hence, they recommended building houses away from the street. However, they suggested building houses inward in the direction of sheltered greens. These ideas took over mainstream thinking until Jacobs shoved them away in her book. Jacobs understood the meaning that density gives critical mass. Density means good services, good stores, restaurants and cafes. It also means safety in thatthere is life in the street and round the clock activity. NYC zoning regulations reflect this idea by allowing centralization in its policy. This has greatly improved safety in the city nowadays not only because of security by the police department in fighting crime strategically but because there are always people in the streets whether its day time or night time. This idea is one of Jacob’s brilliant contributions. As she writes, â€Å"There must be sufficiently dense concentration of people, for whateve4r purposes they may be there. This includes dense concentration in the case of people who are there because of residence†. Within this concept that is critic lays several others as we continue. Greenwich Villag e was another of Jacob’s important urban lab, the denser but mainly low-rise, working-class neighborhood. As a small-town girl, she took her lessons with respect to proper urban behavior as shown by her neighbors. Like Bernie Jaffe, who owned the candy store and who guides small children traversing the street; Joe Cornacchia, who owned corner deli and kept her keys in case of visitors and emergencies; the locksmith Mr. Lacey, the one who bawled the son of Jacob for running into traffic then he reported him to his dad. Jacobs respected and celebrated working class households plus their conservative, old-world although socially attentive morals. Ethnic neighborhoods emptied out into the suburbs, either voluntarily or coercively under urban renewal. However, Jacobs for saw tragedy in their departure, she admired their territoriality and their commerce enterprises which were frequently held in contempt to be too parochial and insignificant by intellectuals and the government offi cials. Divisively

The Darkness out there Essay Example for Free

The Darkness out there Essay She beseeches the doctors aid; she sees the hopelessness of human assistance; and there is a desperate earnestness in her manner that goes to the young mans heart. The plot builds up by keeping the reader puzzled about the unknown person who needs the doctors help. The doctor cannot understand why he cannot help until the following morning, especially as the woman is in such a distressed state. The doctor explores various thoughts but cannot find a logical explanation. He speculated a great deal and to very little purpose on the possible circumstances of the case. The mood of the story is further darkened by the images of Walworth, which is the location of the tragedy. The village is full of poverty, decay and questionable characters. His way lay across a marshy common, through irregular lanes, with here and there a ruinous and dismantled cottage fast falling to pieces with decay and neglect. The writer uses assonance and imagery that emphasises the dreariness and sense of no hope. After plodding wearily through the MUD and MIRE. A small low building, one story above the ground with a desolate and unpromising exterior. The sense of mystery is kept up as the doctor is told that he is too soon to help the patient rather than too late. Am I in time? Too soon replied the man. The surgeon turned hastily round, with a gesture of astonishment mixed with alarm. But then the puzzle is suddenly solved and the reason for the tragedy becomes clear. The truth flashed suddenly upon him. The tone and pace of The Darkness Out There is much slower and less intense. The descriptions and conversation are about everyday things. The setting is much more modern and the language is casual rather than formal. She would go to this old Mrs Rutters and have a bit of a giggle with Susie and come home for tea and wash her hair. The writer uses lots of alliteration and assonance to create a lighthearted mood that reflects the country setting. Polleny summer grass that glinted in the sun. Pattern and petal. This style is used to bring the characters to life as well. She seemed composed of circles, a cottage-loaf of a woman, with a face below which chins collapsed. There are lots of contrasting images as well, because the young girl is frightened of the wood. There are some nasty things as well as pretty colourful flowers, and the dark side of the wood is described to remind the reader about the main theme of the story. The dark reach of the spinney came right to the gate there so that she would have to walk by the edge of it with the light suddenly shutting off the bare wide sky of the field. The chatty conversations move the plot forward, and the young girl finds out things about the old womans past. The writer uses similes to build up an image of the womans dead husband, which the girl sees in a photo. The girl saw a man with a tooth-brush moustache, his army cap slicing his forehead. Although the old woman seems to be plump and harmless, as the story goes on, a harder side starts to come out. The young boy who is helping with the cleaning, starts to pick up on things about her that make him feel uncomfortable. His opinion turns out to be correct, for her darker side is very unpleasant indeed. She and her sister heard the plane crash and they went to investigate. They cheered when they realised it was German plane. The writer starts to build up a mood of fear and tension as they are exploring the crash. The language becomes more harsh and sharp, and reflects the hatred that the old lady felt. Bang there goes some more bastards. Tit for tat. The old woman tells the story without seeming to feel as though she did anything wrong. But the horror of the young boy and girl comes across in the description of their reaction. The boys spoon clattered to the floor; he did not move. At the end the writer sums up the different kinds of darkness that can exist. She emphasises that things are not always what they seem to be on the surface. This makes sure that the reader fully understands what the story has been about. You could get people all wrong and there was a darkness that was not the darkness of tree shadows. There are some things about the stories that are similar. There is an element of mystery and secrecy in them both which makes the reader want to continue reading and see what happens. The endings are both tragic as well. Both stories are about death, but one of the main characters causes the death, and the other one is the victim of a death. The tone of the stories are very different. The Black Veil is much deeper and disturbing, and the characters are frightened, helpless and in great pain. The mood of The Darkness Out There is quite colourful and bright, but this actually covers up the evil act of the old woman. The stories are written at different times, and so the Dickens tale uses words that are formal and outdated. This compares with the chatty, colloquial language which goes on between the characters in the other story. The endings of both tales are very powerful. The reader discovers a dreadful tragedy has occurred. However, the Black Veil ending makes you feel sad as absolutely nothing could be done to save the womans son. In contrast, the jolly old woman turns out to be a murderer, and like the boy and the girl the reader ends up hating her. It makes you want to throw up he said, someone like that. Richard Hiom 01/05/2007 1 Show preview only The above preview is unformatted text This student written piece of work is one of many that can be found in our GCSE Joseph Conrad section.

saving private ryan :: essays research papers

Saving Private Ryan June 6, 1944. Military forces converge on the beaches of Normandy for one of the most decisive battles of World War Two. America would call this a victory. History would call it D-Day. But for Captain Miller and his squad of young soldiers, the day after the landing on Omaha Beach would change all of there lives. They would get a special order from Washington ordering them to go on a personnel mission to save one life. One soldier lost three of his brothers in combat. One on Omaha Beach, one on Utah Beach, and the other in New Guinea. They realize this is not a simple mission to save a life but a test of their honor and duty. Their sole obsession-and their last hope for redemption. Upon arriving at Omaha Beach Captain Miller was faced with many problems. The Germans were awaiting the arrival of the American forces and attacked the ships landing on the beach before the troops were even able to exit the boats. Many of Millers men were lost on the beach along with many men from many other companies. Miller lead his mean along a wall on the beach and over took German forces to escape with most of this troop in tact. What he didn’t realize was that on of the men lost on the beach was a Private Ryan. Captain Miller continued to lead his men into enemy territory despite the loss of some of his men. He then reached a friendly base set up. Upon arriving at the base he received orders that his mission would be changing. He was told of the Private Ryan that died at the Omaha beach invasion. He was also told of the other two Ryan boys from Iowa that had already died in the war. He wasn’t really sure why he was being told this. Then the worst part came. He was ordered to try to find the one remaining Ryan brother. No one was sure where he was or if he was even alive. He was told of an earlier incident where three brothers from Iowa had all been killed in the war and the mother was left alone. The United States army was now ready to risk the lived of Captain Miller and seven of his men to try and save this one man just so his mother wouldn’t have to lose her only remaining son. To Captain Miller this seemed a little extreme. Think of our mothers thought Miller and his men.

Operational Performance Measurement: Sales and Direct-Cost Variances

Chapter 14 Operational Performance Measurement: Sales and Direct-Cost Variances, and the Role of Nonfinancial Performance Measures Case 14-1: Pet Groom and Clean Company Readings 14-1: â€Å"Standard Costing Is Alive and Well at Parker Brass† by D. Johnsen and P. Sopariwala, Management Accounting Quarterly (Winter 2000), pp. 12-20. The Brass Products Division of the Parker Hannifin Corporation is a world-class manufacturer of tube and brass fittings, valves, hose, and hose fittings. Despite the introduction of popular new costing systems, the Brass Product Division operates a well-functioning standard costing system.Discussion Questions: 1. What features in the firm's standard costing that make it a success? 2. In addition to variances seen in the textbook Parker Brass created several new variances. Describe these variances. Why are these variance added at Parker Brass? 14-2: â€Å"Redesigning Cost Systems: Is Standard Costing Obsolete? † by Carole B. Cheatham and Leo B . Cheatham, Accounting Horizons (December 1996), pp. 23-31. The article shows some new ways to analyze standard cost data, going beyond the traditional emphasis on production costs variances that focus on price and efficiency.Variances for product quality are developed and explained, as well as sales variances based on sales orders received and orders actually shipped. There is also a discussion of how to incorporate activity-based costing, and continuous standard improvement, including benchmarking and target costing. The main premise of the article is that standard cost systems are the most common cost systems in use, and while there are a number of limitations to these systems, a careful and creative effort can transform them into more useful cost systems. Discussion Questions: 1.What are the main criticisms of traditional standard cost systems? 2. What is meant by â€Å"push through† production? Is it preferred to â€Å"pull through† production, and why? 3. What ar e the best ways to make standard cost systems more dynamic? 4. Considering the suggestions make in this article, in contrast to the chapter presentation of standard costing, which ideas make the most sense to you and why? 14-3: Can Variance Analysis Make Media Marketing Managers More Accountable? by Ted Mitchell and Mike Thomas, Management Accounting Quarterly (Fall 2005), pp. 51-61.This article discusses, within the context of a marketing application, an alternative method for decomposing a total standard cost variance. The authors posit that in such applications the joint variance (that in conventional practice is assumed to be small) can be significant in amount and therefore invalidate conventional methods that include the joint price-cost variance as part of the price variance. However, the treatment proposed by the authors for the joint price-quantity variance differs from the â€Å"three-variance† solution found in some cost/managerial accounting texts. Discussion Ques tions: . Explain what is meant by the term â€Å"joint variance† as this term is used in standard cost systems used for control purposes. 2. Explain what the authors of this article mean when they describe their proposed approach for standard cost variance decomposition as a â€Å"geometric solution. † 3. Explain the term â€Å"Minimum Potential Performance Budget† model. How is this concept employed in the variance decomposition process recommended by the authors? 4. What are the primary advantages and primary disadvantages of the variance decomposition model recommended by the authors of this paper? 4-4: Helping Students See the ‘Big Picture of Variance Analysis by Neal VanZante, Management Accounting Quarterly, Vol. 8, No. 3 (Spring 2007), pp. 39-47. This paper presents two examples that can be used to reinforce concepts and procedures students learn in text Chapters 14 through 16. The first example, Fernandez Company, can be used as a comprehensive rev iew of all three chapters; the second example, Roger Company, can be used in conjunction with Chapter 14 if additional coverage of the joint price-quantity variance for direct materials (DM) is desired.The Fernandez Company example requires students to first calculate the total flexible budget variance (in operating income) for a period and then breakdown this variance into its constituent parts (selling price variance, various cost variances, etc. ). Discussion Questions: 1. What is meant by the total operating-income variance for a given accounting period? What alternative names are there to describe this variance. 2. What would be a first-level breakdown of the total variance described above in (1)? 3. How can the total flexible-budget variance be broken down (i. . , what are the constituent parts of this total variance)? 4. Explain the total sales volume variance for a period. How can this total variance be decomposed? 5. Explain the meaning of the joint price-quantity variance that is the basis for the discussion in the Roger Company case. 14-5: Are ABC and RCA Accounting Systems Compatible with Lean Management? by Larry Grasso, Management Accounting Quarterly, Vol. 7, No. 1 (Fall 2005), pp. 12-27. This paper provides a critical analysis of several alternative cost systems to traditional cost accounting systems.It then evaluates these alternatives in terms of how they might support, or not, companies that adopt a lean philosophy. An example of nonfinancial performance indicators that support a lean philosophy is offered in Tables 1 and 2. This discussion in the article of the historical development of management accounting systems reinforces in the minds of students the evolving nature of cost system design: as the environment changes, so should management accounting systems. (Note: this reading could also be used in conjunction with Chapter 15 of the text. ) Discussion Questions: . Describe what is meant by the term lean manufacturing. 2. According to th e author of this article, what are the primary uses (or roles) of management accounting data within organizations today? 3. According to the author of this article, what are the primary implications of adopting a lean philosophy in terms of the design of management accounting systems? 4. Explain the importance of the examples provided in Tables 1 and 2 of this article. 14-1 Pet Groom & Clean (PG) David Green is considering his operating statement for 2010, which is displayed in the table below.David is the manager of store number 88, where he began as one of the staff 6 years ago, and through hard work has risen to become manager of the store. The operating report shows his budgeted performance for the year and the actual results, showing a net improvement of 9% over budget–$405. While his results are positive, the small improvement over the budget does not qualify David for the bonus program which awards a $3,000 bonus for store managers who improve their performance over th at of the budget by 20% or more. David manages one store in a 110 store chain of pet grooming stores owned by Pet Groom & Clean Company (PG&C).As for other PG stores, his store is open Monday through Saturday each week; the only service provided at the store is a service in which a pet, dog or cat, is groomed and cleaned, typically while the customer waits. The budgeted price for the service at the beginning of 2010 was $25. Budgeted variable costs were $2 for materials and $9 labor cost per service, as well as other variable costs of $1. 50 per service. Materials are purchased by local store managers, and all staff are hired and supervised by the local store managers.Other budgeted and actual information for 2010 are shown in the table below. David is an ambitious and hard working manager, who has applied himself to the job and has looked for different ways to attract customers and to reduce costs. For example, he noticed that most of the company’s customers brought their pe ts in on Friday, Saturday, and Monday, and the number of customers was significantly lower on Tuesday through Thursday. In fact, David budgeted that 80% of total demand for 2010 would be in the Friday-Monday period, and only 20% would be in the Tuesday-Thursday period.So at the start of 2010 David began a promotion that reduced prices on Tuesday through Wednesday to $18 in an effort to draw in more business during these three days. Also, noting the strong demand in the Friday-Monday period, David decided to increase the price during those days from $25 to $30. An experienced manager, David was able to manage labor costs so that staff were not idle, even on slow days; David scheduled the number of staff to meet the expected demand on each day, and because of his experience (and because his store encouraged appointments), his forecast of demand was usually quite accurate.Thus, labor cost is fairly treated as a variable cost for David’s store. Labor costs consists of 3 staff who are budgeted to work 2,500 hours per year at a budgeted pay rate of $12 per hour, thus the total budgeted labor costs of $ 90,000 (= 3 x $12 x 2,500). Through his careful scheduling of staff, and his effective management style, Dave was able to save labor time so that each of the three employees worked only 2,250 hours in 2010.Other expenses include training expenses –each staff employee is expected to have at least 6 hours of training at the PG&C headquarters during the year; the local store is charged $250 per hour for this training. The local store manager determines the amount of training time for each staff. Other expense also includes advertising expense, which is controlled by the local managers; PG&C recommends that advertising should be about 1% of total sales. Service development is the cost of studying new products for use in he stores and for the study of potential new ways to improve the services provided at PG&C stores. Service development is charged to each st ore based on the allocation rule of 10% of store sales. Accounting, insurance costs, taxes, and management overhead (which includes store rent and manager’s pay) are paid at the home office of PG&C and are allocated based upon a formula which combines store size, store sales, and the age of the store. Employee benefits accrue to staff at the rate of 20% of total pay. These benefit payments are contributed to a 401(k)-type retirement plan for each employee.The result of David’s promotional price for the Tuesday-Thursday period was successful, as total sales increased from 10,000 to 10,500 and the Tuesday-Thursday sales increased from 20% to 30% of total sales. Required: From David Green’s perspective, develop an analysis which explains your performance for the year ended December 31, 2010. [pic] 14-1: STANDARD COSTING IS ALIVE AND WELL AT PARKER BRASS by David Johnsen and Parvez Sopariwala Many people have condemned standard costing, saying it is irrelevant to th e current just-in-time based, fast-paced business environment.Yet surveys consistently show that most industrial companies in the United States and abroad1 still use it. Apparently, these companies have successfully adapted their standard costing systems to their particular business environments. In addition, many academics have contributed ideas on how the standard costing system could be and has been made more responsive to the needs of companies operating in this new economy. 2 The Brass Products Division at Parker Hannifin Corporation (hereafter, Parker Brass), a world-class manufacturer of tube and brass fittings, valves, hose and hose fittings, is one of the tandard costing success stories. It operates a well-functioning standard costing system of which we will show you some highlights. WHAT’S SPECIAL ABOUT THE STANDARD COSTING SYSTEM AT PARKER BRASS? Parker Brass uses its standard costing system and variance analyses as important business tools to target problem areas so it can develop solutions for continuous improvement. Here are some examples of these standard costing-related tools: (Disaggregated product line information. Parker Brass has been divided into Focus Business Units (FBUs) along product lines.Earnings statements are developed for each FBU, and variances are shown as a percentage of sales. If production variances exceed 5% of sales, the FBU managers are required to provide an explanation for the variances and to put together a plan of action to correct the detected problems. To help the process, a plant accountant has been assigned to each FBU. As a result of these steps, each unit is able to take a much more proactive approach to variance analysis. ( Timely product cost information.In the past, variances were reported only at month-end, but often a particular job already would have been off the shop floor for three or more weeks. Hence, when management questioned the variances, it was too late to review the job. Now exception repor ts are generated the day after a job is closed (in other words, the day after the last part has been manufactured). Any jobs with variances greater than $1,000 are displayed on this report. These reports are distributed to the managers, planners or schedulers, and plant accountants, which permits people to ask questions while the job is still fresh in everyone’s mind. Timely corrective action. Because each job is costed (in other words, transferred out of Work-in-Process and into Finished Goods) 10 days after the job has closed, there is adequate time for necessary corrective action. For example, investigating a large material quantity variance might reveal that certain defective finished parts were not included in the final tally of finished parts. Such timely information would allow management to decide whether to rework these parts or to increase the size of the next job.This kind of corrective action was not possible when variances were provided at the end of each month. (An effective control system. Summary reports are run weekly, beginning the second week of each month, to show each variance in total dollars as well as each variance by product line and each batch within the product line. In addition, at the end of each month, the database is updated with all variance-related information. As a result, FBU managers can review variances by part number, by job, or by high dollar volume. (Employee training and empowerment.Meetings are held with the hourly employees to explain variances and earnings statements for their FBU, thereby creating a more positive atmosphere in which the FBU team can work. These meetings help employees understand that management decisions are based on the numbers discussed and that if erroneous data are put into the system, then erroneous decisions may be made. For example, a machine may not be running efficiently. An operator may clock off of the job so that his or her efficiency does not look bad. Because the machine’ s efficiency is not adversely impacted, no FIGURE 1 | |PANEL A: THE FACTS | |Standard production in 1 hour (units) |50 | |Standard batch quantity (units) |2,000 | |Standard hours needed for 2,000 units |40 | |Standard time needed for 1 setup (hours) |4 | |Standard labor rate per hour |$10 | |Actual quantity produced (units) |1,200 | |Actual setup hours for 1 setup |4 | |Actual productive labor hours to make 1,200 units |24 | |Actual labor cost for 28 hours at $10 per hour |$280 | | | |PANEL B: WORKINGS | | Setups |Production |Total | |Standard time per unit: | | | | |Standard setup time ( hours) |4 | | | |Standard production time (hours) | |40 | | |Standard batch size (units) |2,000 |2,000 | | |Hence, standard time per unit (hours) |0. 002 |0. 020 |0. 022 | | | | | | |Standard time charged for 1,200 units: | | | | |Standard time per unit (hours) |0. 002 |0. 020 |0. 22 | |# of units actually produced |1,200 |1,200 |1,200 | |Standard time charged (hours) |2. 40 |24. 00 |26. 40 | | | | PANEL C: SOLUTION | |If SRQV is determined, the journal entry would be: | | | |Work in process [(26. 40)($10)] |$264 | | |SRQV [(4. 00 – 2. 0)($10)] |$16 | | | Accrued payroll | |$280 | |If SRQV is not determined, the journal entry would be: | | | |Work in process [(26. 40)($10)] |$264 | | |LEV [{28. 00 – (1 . 200)(0. 022)}{$10}] |$16 | | | Accrued payroll | |$280 | maintenance is done to that machine, and the inefficiency continues. In addition, because the operator is not charging his/her cost to a job, the cost is being included in indirect labor, and manufacturing costs increase.If the operator had reported the hours correctly, management would have questioned the problem, and the machine would have been fixed or replaced based on how severe the problems were. WHAT NEW VARIANCES HAS PARKER BRASS DESIGNED? In addition to the aforementioned innovations that Parker Brass has made to adapt its standard costing system to its particular business environment, the company has created the following new variances: (The standard-run quantity variance to explain situations where the size of a lot is less than the optimal batch quantity. (The material substitution variance to evaluate the feasibility of alternative raw materials. ( The method variance to assess situations where different machines can be used for the same job. THE STANDARD RUN QUANTITY VARIANCEThe standard run quantity variance (SRQV) represents the amount of setup cost that was not recovered because the batch size was smaller than the earlier determined optimal batch size. Because setup costs are included in the standard labor hours for a standard batch quantity is likely to create an unfavorable labor efficiency variance (LEV). Unless, |FIGURE 2 | |PANEL A: THE FACTS | |Standard price per pound of material Ml |$10 | |Standard price per pound of material M2 |$11 | |Standard material quantity (Ml & M2) to make 100 units (lbs. |2 | |Actual quantity produced (units) |2,000 | |Actual pounds o f M2 purchased and used |43 | | | |PANEL B: WORKINGS | |Standard quantity to produce 2,000 units: | | |Standard material quantity to make 100 units (lbs. ) |2 | |Actual quantity produced (units) |2. 00 | |Hence, standard quantity to produce 2,000 units |40 | | | |PANEL C: SOLUTION | |If MSV is determined, the journal entry would be: | | | |Work in process [(40. 00)($10)] |$400 | | |MEV [(43. 00 – 40. 00)($11)] |$33 | | |MSV [(40. 00)($11 – $10)] |$40 | | | Material—M2 [(43. 0)($11)1 | |$473 | | | | | |If MSV is not determined, the journal entry might be: | | | |Work in process [(40. 00)($11)] |$440 | | |MEV [(43. 00 – 40. 00)($11)] |$33 | | | Material—M2 [(43. 00)($11)] | |$473 | owever, the impact of actual production inefficiencies is separated from setup-related inefficiencies, the LEV reflects the combined impact of these two causes of inefficiencies and is not really useful for taking the necessary corrective action. See Figure 1 for an illust ration of this issue. Panel A shows that standard batch quantity is 2,000 units, the standard production during one hour is 50 units, and, hence, 40 standard hours are needed to produce 2,000 units. In addition, it takes four standard and actual hours to set up one batch. Panel B reveals that standard hours for setup and production labor are 0. 002 and 0. 020 per unit, respectively, for a total of 0. 022 per unit.In addition, because actual quantity produced is 1,200 units, the total standard hours chargeable to these 1,200 units is 26. 40 [(0. 002 + 0. 020)(1,200)]. Finally, Panel C shows the recommended journal entry whereby an SRQV is created. This SRQV represents the unrecovered setup costs because 1,200 units were manufactured instead of the standard batch quantity of 2,000 units. Thus, because the company expected to spend $40 [(4 hours)($10 per hour)] on each setup, the setup cost relating to the 800 (2,000 – 1,200) units not produced, or $16 U, is considered an unfavo rable SRQV or the cost of producing small lots. On the other hand, using traditional standard costing, this amount of $16 U would most likely have been categorized as an LEV.Yet there really is no LEV,3 and the variance of $16 U attributed to labor efficiency is merely the unabsorbed portion of the setup cost attributable to the 800 units that were not produced. The advantages of extracting the standard run quantity variance are many. First, the SRQV ordinarily would be included in the LEV and could provide a misleading impression of labor’s efficiency. Second, because just-in-time practices recommend smaller lots and minimal finished goods inventory the SRQV is essentially the cost of adopting JIT Third, to the extent that setup cost and the cost of carrying inventory are competing undesirables, a determination of the cost of small lots could be used in the trade-off analysis against the cost of holding and carrying inventories.Finally, to the extent that this variance can b e separated for each customer, it would reveal how much of a loss was suffered by allowing that customer to purchase in small lots. Such information could be used in future bids. If a customer’s schedule required a smaller lot, then that customer’s job cost could be enhanced appropriately. THE MATERIAL SUBSTITUTION VARIANCE The material substitution variance (MSV) assumes perfect or near perfect substitutability of raw materials and measures the loss or gain in material costs when a different raw material is substituted for the material designated in the job sheet. Substitutions may be made for many reasons. For example, the designated material may not be available or may not be vailable in small-enough quantities, or the company may want to use up material it purchased for a product that it has since discontinued. The usefulness of MSV is discussed in Figure 2. Panel A shows that both materials, M1 and M2, can be used to manufacture a product, and it is assumed that t wo pounds is the standard input per unit for both materials. Material M1 is the material designated in the job sheet, but material M2 can be substituted for M1. The standard cost of M2 ($11 per lb. ) is higher than that for M1 ($10 per lb. ), and M2 is used because M1 is currently not available and a valued customer needs a rush job. 4 Panel B reveals that the standard quantity needed to manufacture 2,000 units is 40 lbs.For the purposes of this illustration, we assume that material price variance (MPV) is detected when material is purchased (in other words, the material account is maintained at standard cost). Hence, Panel C reveals the recommended journal entry whereby MSV is created. The MSV represents the benefit obtained by substituting a more expensive material (M2) for the less expensive material (M1) and hence represents the loss through substitution. The MSV is $40 U because (1) 40 lbs. is the standard quantity of M1 and M2 needed to manufacture 2,000 units, and (2) M2 cost s $1 more per lb. than M1. In addition, the material efficiency variance (MEV) is $33 U because 43 lbs. instead of the standard quantity of 40 lbs. ere used to manufacture 2,000 units. In contrast, the traditional standard costing system might ignore the substitution, and the job might be charged with the standard cost of using 40 lbs. of M2. In that scenario, the job would cost $40 more and could have an impact on customer profitability analysis even though the customer did not request the substitution. Now Parker Brass is evaluating an extension that would be to relax the simplifying assumption that both materials require the same standard input. See Figure 3. It adopts the facts from Figure 2 except that 1. 9 lbs. of material M2 are required for 100 units instead of 2 lbs. for both materials in Figure 2.In this situation, we have two MSVs, one for the price impact called â€Å"MSV-Price† and the other for the efficiency impact, called â€Å"MSV-Efficiency. † Panel C shows the recommended journal entry whereby two MSV variances are created. First, MSV-Price is unfavorable because M2, a more expensive material, is being substituted for M1. As a result, MSV-Price is $40 U as material M2 costs $1 more per lb. than material M1. On the other hand, as you might expect, the MSV-Efficiency is favorable because only 1. 9 lbs. of M2 are required to make 100 units as compared to 2 lbs. required for M1. Thus, MSV-Efficiency is $22 F because each batch of 100 units requires 38 lbs. of M2 against 40 lbs. of M1. The net result of the MSV variances is $18 U [(38 lbs. )($11) – (40 lbs. ($10)], suggesting that, barring any other complications, the substitution of M2 for M1 is not likely to be profitable under existing circumstances. Finally, the MEV using material M2 is $55 U, reflecting the fact that 43 lbs. of material M2 actually were used whereas only 38 lbs. of material M2 should have been used. This variance could have been caused by the fact that M 2 was a new material and required initial learning and other nonrecurring costs. In such a case, the standard quantity of 38 lbs. for 2,000 units may not need to be changed. On the other hand, the MEV variance may have been caused because of the inherent difficulty in working with material M2. In such a case, the standard of 38 lbs. for 2,000 units may need to be amended.In contrast, as was shown in Panel C of Figure 2, the journal entry that is likely to be made using traditional standard costing would completely ignore the impact of material substitution and would likely inflate the cost of this particular job. The advantages of extracting the MSV are as follows. First, determining MSV lets the company assign the MSV cost to a customer whose rush job may have required using a more expensive material like M2. On the other hand, the MSV could be written off if the substitution were made to benefit the company. Also, creating an MSV and breaking it up into its price and efficiency co mponents allows the company to evaluate whether the substitution of M2 for M1 is a profitable one.While all these calculations can also be performed off the accounting system, creating the MSV makes the process a part of the system so a history of such evaluations is available for future reference. METHOD VARIANCE A method variance occurs when more than one machine can be used to manufacture a product. 5 For example, a plant may have newer machines that it normally would expect to use to manufacture a product, so its standards would be based on such new machines. Yet the same plant may also keep, as backups, older and less efficient machines that also could manufacture the same product but would require more inputs in the form of machine and/or labor hours. For this example, we assume that labor hours and machine hours have a 1:1 relationship. 6 As FIGURE 3 | |PANEL A: THE FACTS | |Standard price per pound of material M1 |$10 | |Standard price per pound of material M2 |$11 | |Standa rd material quantity of M1 to make 100 units (lbs. ) |2 | |Standard material quantity of M2 to make 100 units (lbs. ) |1. | |Actual quantity produced (units) |2,000 | |Actual pounds of M2 used |43 | | | |PANEL B: WORKINGS | | |Material M1 |Material M2 | |Standard quantity to produce 2,000 units: | | | |Standard material quantity for 100 units (lbs. ) |2 |1. | |Actual quantity produced (units) |2,000 |2,000 | |Hence, standard quantity to produce 2. 000 units |40 |38 | | | |PANEL C: SOLUTION | |If MSV is determined, the journal entry would be: | | | |Work in process [(40. 00)($10)] |$400 | | |MEV [(43. 00 – 38. 00)($11)] |$ 55 | | |MSV-Price [(40. 0)($11 – $10)] |$ 40 | | |MSV-Efficiency [(40. 00 – 38. 00)($11)] | |$ 22 | |Material—M2 [(43. 00)($11) | |$473 | | | | | |If MSV is not determined, the journal entry might be: | | | |Work in process [(38. 0)($11)] |$418 | | |MEV [(43. 00 – 38. 00)($11)] |$55 | | |Material—M2 [(43. 00)($11 )] | |$473 | a result, the method variance becomes pertinent because the traditional LEV from operating the older machines could potentially include the following two impacts. First, an older machine may need additional labor hours to perform the same task, and the additional hours would be reflected in the LEV. Second, the LEV would include the workers’ efficiency or lack thereof on the older machine.We evaluate the usefulness of the method variance in Figure 4. Panel A shows that both machines, A and B, can be used to manufacture a product. Machine A is the more efficient machine and the one used for setting the standard time. Machine B is the backup. Panel B shows that the standard machine hours needed to produce 1,800 units are 30 on machine A and 36 on machine B, which can be compared to the 35 hours actually used to manufacture 1,800 units on machine B. Panel C of Figure 4 reveals the recommended journal entry whereby a method variance is created. This method variance represents the loss incurred by substituting the backup machine B for machine A.Because machine B’s standard of 36 labor hours is greater than machine A’s standard of 30 hours, there is an unfavorable method variance of $120. On the other hand, because machine B took 35 hours to manufacture 1,800 units instead of its standard of 36 machine hours, there is a favorable LEV of $20. As you can see, while there was a loss incurred by using machine B instead of machine A, the actual usage of machine B was efficient. In contrast, assuming the traditional costing system recognizes that machine B was used, it is likely to charge the job $720 [(36 hours) x ($20 per hour)] instead of the $600 [(30 hours) x ($20 per hour)] that would have been charged if machine A had been used. Here are the advantages of extracting the method variance.First, the impact of the method variance ordinarily would be included in the LEV and would provide a misleading impression of labor’s productivity. Sec ond, the method variance could be used to isolate the additional cost that was incurred during the year by operating machine M2. This could permit a trade-off between purchasing a new machine |FIGURE 4 | |PANEL A: THE FACTS | |Machine A: standard time needed for one unit (minutes) |1. 0 | |Machine B: standard time needed for one unit (minutes) |1. | |Labor rate per hour |$20 | |Actual quantity produced (units) |1,800 | |Actual labor hours used to make 1,800 units using machine B |35 | |Actual labor cost |$700 | | | |PANEL B: WORKINGS | | |Machine A |Machine B | |Standard hours needed for 1. 800 units on: | | | |Standard time needed for one unit (minutes) |1. 0 |1. | |Actual quantity produced (units) |1,800 |1,800 | |Hence, the standard hours needed |30 |36 | | | |PANEL C: SOLUTION | |If method variance is determined, the journal entry would be: | | | |Work in process [(30. 00)($20)] |$600 | | |Method variance [(36. 00 – 30. 00)($20)] |$120 | | |LEV [(36. 00 – 35. 0)($2 0)] | |$ 20 | |Accrued Payroll | |$700 | | | | | |If method variance is not determined, the journal entry might be: | |Work in process [(36. 00)($20)] |$720 | | |LEV [(36. 00 – 35. 0)($20)] | |$ 20 | |Accrued Payroll | |$700 | and continuing to maintain the older machine, especially if tight delivery schedules are not the norm. Finally, the product cost would still be based on the standards for the more efficient new machine, and the job would not be charged a higher cost merely because a less efficient machine was used. That means a job that was completed on the older machine would not be penalized. 7 RELEVANT, NOT IRRELEVANT As you can see from the Parker Brass examples, standard costing has not become irrelevant in the new rapid-paced business environment.Parker Brass not only has managed to modify its standard costing system to achieve disaggregated and timely cost information for timely corrective action, but it has also designed additional variances to determine how set up time relating to small batches should be absorbed, whether an alternative raw material is economically feasible, and how a product’s cost might reflect the use of alternate production facilities. 1Studies reporting on the widespread use of standard costing in the U. S. , the U. K. , Ireland, Japan, and Sweden are summarized by Horngren, Foster, and Datar on page 225 of the 9th edition of their cost accounting text published by Prentice-Hall in 1997. 2C. Cheatham, â€Å"Updating Standard Cost Systems,† Journal of Accountancy, December 1990, pp. 57-60; C. Cheatham, â€Å"Reporting the Effects of Excess Inventories,† Journal of Accountancy, November 1989, pp. 131-140; C. Cheatham and L. R.Cheatham, â€Å"Redesigning Cost Systems: Is Standard Costing Obsolete,† Accounting Horizons, December 1996, pp. 23-31; H. Harrell, â€Å"Materials Variance Analysis and JIT: A New Approach,† Management Accounting, May 1992, pp. 33-38. 3The standard production hou rs needed for 1,200 units were 24 [(1,200) x (0. 020)], whereas the actual labor hours used have been intentionally set at 24. In addition, the standard and actual labor hours for one setup have been intentionally set at four. 4An alternative scenario could have the cost per pound of M2 ($9 per lb. ) being lower than that for M1 ($10 per lb. ) because M2 is used to manufacture other products as well and the company obtains quantity discounts for large purchases of M2. To a limited extent, the rationale behind the method variance is similar to that for the material substitution variance (MSV) discussed earlier. 6That is, the machine does not work independent of the worker. Hence, the labor hours spent on the machine are the same as the number of hours the machine was operated. 7A similar reasoning is applied in situations wherein the routing for the manufacture of a product is amended during the year, possibly because the customer wants an additional processing step. In such a case, the resulting process variance could be charged to the customer. 14-2: Redesigning Cost Systems: Is Standard Costing Obsolete? By Carole B. Cheatham and Leo B. Cheatham, Professors at Northeast Louisana University.SYNOPSIS: Since the early 1980s standard cost systems (SCSs) have been under attack as not providing the information needed for advanced manufacturers. In spite of its critics, SCSs are still the system of choice in some 86 percent of U. S. manufacturing firms. This paper discusses the criticisms of SCSs that (1) the variances are obsolete, (2) there is not provision for continuous improvement, and (3) use of the variances for responsibility accounting result in internal conflict rather than cooperation. Updates for SCSs in the form of redesigned variances, suggestions for dynamic standards, and refocused responsibility and reporting systems are presented. The compatibility of SCSs and its main competitor as a cost system, activity-based costing (ABC), is examined.The auth ors discuss when it is appropriate to use ABC or SCS or some combination of the two. Since Eli Goldratt’s (1983) charge that cost accounting is the number one enemy of productivity in the early 1980s, traditional cost systems have been under attack. Although Goldratt subsequently softened his stand to say that cost rather than accounting was the culprit (Jayson 1987), others were quick to jump on the bandwagon to condemn the cost systems in use. New systems were proposed of which the most popular was activity-based costing (ABC). In spite of all the criticism, a 1988 survey shows 86 percent of U. S. manufacturers using standard cost systems (Cornick et al. 988). A survey by Schiff (1993) indicates that 36 percent of companies use activity-based costing, but only 25 percent of those use it to replace their traditional cost system. It would seem that only about 9 percent (25 percent of the 36 percent) of companies are using ABC as their main system while the vast majority use a standard cost system (SCS). This is not to say that traditional SCSs could not benefit from being updated. However, accountants in industry (as well as academia) seem unaware that a redesigned SCS can provide the information they need, and that updating their present system is an easier process than adopting a new system.The SCS is one vehicle of articulation among managerial, financial and operations accounting, and it is a control system while the candidates for its replacement typically are only cost accumulation systems. In this article the major criticisms of SCSs are examined along with ways that the weaknesses can be remedied or ameliorated. The criticisms relate to the use of specific variances, the lack of provision for continuous improvement, and the fact that administration of the system results in internal competition rather than cooperation. The appropriate use of ABC systems in conjunction with SCSs is also discussed. UPDATING THE VARIANCES IN AN SCSConcerning the var iables analyzed in an SCS, most criticisms center on the overemphasis on price and efficiency to the exclusion of quality. Other criticisms center on the use of the volume variance to measure utilization of capacity while ignoring overproduction and unnecessary buildups of inventory. In making such charges, critics fail to realize variance analysis is not â€Å"locked-in† to a particular set of variables. Standards are only benchmarks of what performance should be. The particular variables used can be changed as the need arises. The following discussion focuses on concerns of the new manufacturing environment—raw material ordering and inventory levels, quality, production levels, finished goods inventory levels and completion of sales orders.Variances Pertaining to Raw Materials The set of variances in Figure 1 centers on the function of raw material ordering and inventory levels (Harrell 1992). The Raw Material Ordering Variance gives information about the effectivene ss of suppliers. It contrasts the raw materials ordered with the raw materials delivered (purchased). Any variation may be considered unfavorable because the goal is to have orders delivered as placed. Too much delivered will result in unnecessary buildups of raw material stocks. Too little delivered is unfavorable because production delays may result. The Price Variance in Figure 1 is the traditional price variance computed on materials purchased.This variance has been criticized on the grounds that over-emphasis on price leads purchasing managers to ignore quality. However, price is a legitimate concern that should not be overlooked. This system also uses a Quality Variance (presented in a following section). If low quality materials are purchased in order to gain a low price, this will result in an unfavorable Quality Variance. Variances Pertaining to Material Inventories and Efficient Use The set of variances in Figure 2 focuses on raw material inventory levels and quantity or e fficiency of material use. The Raw Materials Inventory Variance (Harrell 1992) shows either more material purchased than used (an inventory buildup) or more material used than purchased (an inventory decrease).With the JIT philosophy, purchasing more than used causes an unfavorable variance, while decreasing previous buildups causes a favorable variance. The Efficiency Variance in Figure 2 is based on the difference between the actual pounds of material used and the standard amount for total production. The traditional Efficiency or Quantity Variance is the difference between the actual pounds of material used and the standard amount for good production. The traditional variance is actually as combination of quality and efficiency factors. As can be seen in the next section, quality is better treated in a separate variance. Variances Pertaining to Production Levels and QualityThe next set of variances (Figure 3) turns from input analysis to output analysis and relates to production levels and quality. All cost factors are included in the â€Å"standard cost per unit† including labor and overhead. The Quality Variance is the standard cost of units produced that did not meet specifications (the difference between total units produced and good units produced). In traditional variance analysis, this variance is buried in the efficiency variances of the various inputs. Ignoring labor and overhead, suppose a company used two pounds of material per finished unit at a standard cost of $1. 00 per pound. Further assume they used 4,900 pounds in the production of 2,500 total units, of which 100 were defective.Traditional variance analysis would show an unfavorable Efficiency Variance of $100 computed on the difference between the standard cost of the 4,800 pounds that should have been used to produce the 2,400 good units and the 4,900 pounds actually used. A better breakdown of the traditional variance shows a favorable Efficiency Variance of $100 and an unfavorab le Quality Variance of $200. The Production Department did use only 4,800 pounds to produce 2,500 units that should have taken 5,000 pounds. The fact that some of these units were defective should appear as a Quality Variance, as it does in this analysis. The Quality Variance is $200 unfavorable representing $2. 00 per unit invested in 100 defective units.This analysis also yields a Production Variance based on the difference between the standard cost of good units produced and the scheduled amount of production. The goal in advanced manufacturing environments is to produce exactly what is needed for sales orders (scheduled production). A variance from scheduled production either way is unfavorable because too much production results in unnecessary buildups of inventory while too little results in sales orders not filled. As is the case with the Raw Material Inventory variance, the critical factor is the cost of the capital invested in excess inventories. It is desirable to highligh t this cost in responsibility reports by applying a cost of capital figure. o the excess (Cheatham 1989). For simplicity’s sake, the above illustrations of input analysis pertain to materials. Labor and volume-related variable overhead can be analyzed in a similar manner. Since there is no difference between labor purchased and labor used in production, the labor input variances would include the traditional Rate Variance and the updated Efficiency Variance. Other than showing a budget variance for the various elements of fixed overhead, there is no point in further analysis in terms of a Volume Variance. The updated Production Variance serves the same purpose in a far better fashion. VARIANCES PERTAINING TO SALES ANALYSISThere are various ways to analyze sales. One method is to use price, mix and volume variances. A further analysis is to break down the volume variance into market size and market share variances. The analysis in Figure 4 is presented because it articulates w ell with the output analysis for production. The sales variances indicate customer service as well as the cost of lost sales. The variances use budgeted contribution margin as a measure of opportunity cost. The Finished Goods Variance indicates the opportunity cost associated with orders completed but not shipped. A delay in shipment causes a loss because of subsequent delay in receiving payment.The Sales Order Variance represents the opportunity cost associated with sales orders that could not be filled during the time period for whatever reason—lack of capacity, scheduling problems, etc. The above discussion presents a variety of variances that are not used in a traditional standard cost system. The variances can be used for control purposes alone or can be integrated into the financial accounting records (Cheatham and Cheatham 1993). The system is not intended to be a generic solution for any company’s needs. It is intended to demonstrate that, with a little creativ ity, it is possible to redesign SCSs to measure variables that are important to a particular company in today’s manufacturing environment. UPDATING THE SCS FOR CONTINUOUS IMPROVEMENTIn a manufacturing environment in which continuous improvement is a goal of most companies, the charge has been made that SCSs do not encourage positive change. However, static standards based on engineering studies or historical data are not an essential part of an SCS. Standards can be adjusted to be dynamic, or changing, by any of several methods. Using Prior Periods’ Results as Standards One way to have dynamic standards is to use last period’s results as standards. This idea has been advocated in the past as a way for small business to have the benefits of standards without the expense of engineering studies (Lawler and Livingstone 1986; Cheatham 1987).The objection can be made that last period’s results may not make very good standards if last period was unrepresentative for whatever reason. If this is the case, last period’s results can be modified. Another variation on using past performances as standards is the use of a base period. Comparisons can be made with the base period and all subsequent periods, if desired. Boer (1991, 40) describes a system of using a base year as a â€Å"pseudo flexible budget† from which unit costs are developed. He comments that the system â€Å"encourages continuous improvement and never implies that a level of performance is adequate. Instead, it encourages managers to improve continuously. † Still another variation on using prior periods’ results as standards is the use of best performance-to-date (BP).BP is a rigorous standard for self-improvement because it motivates workers as well as managers to exceed all past performance. Using Benchmarking Although past performance costs may be used in a variety of ways to formulate dynamic standards, any such system has an inward focus. Benchma rking looks outside the firm to the performance of industry leaders or competitors. Benchmarking typically is applied to performance measures rather than standard costs. However, using the performance of industry leaders as a standard provides motivation to become world-class in much the same fashion. The primary barrier to use of benchmarking standards is, of course, lack of information. Edward S.Finein (1990), former vice president and chief engineer of Xerox, lists the following sources of information when using benchmarking for performance measures: (1) external reports and trade publications; (2) professional associations; (3) market research and surveys; (4) industry experts; (5) consultants’ studies; (6) company visits; and (7) competitive labs. In the absence of hard information, an approach may be taken to estimate the performance of industry leaders. Trying to meet the supposed standards of industry leaders (or other competitors) can have results that are useful as long as the company is striving toward beneficial goals. Using Moving Costs Reductions Still another way to have dynamic standards is through use of predetermined cost reductions. Horngren et al. 1994) describe a system of what they call a â€Å"continuous improvement standard cost† or a â€Å"moving cost reduction standard cost. † This system reduces the standard cost by a predetermined percentage each time period, such as a one percent reduction in standard cost per month computed by setting the new standard at 99 percent of the previous month’s standard. The question that their system raises is how to determine the amount of the cost reduction. One possibility is the use of cost improvement curves. Cost improvement curves are a new variation of the old learning curve idea. Learning curves were based on reduction of direct labor costs due to learning by the workers.With a large percentage of product conversion being brought about by automated equipment rather than laborers, potential cost reductions relate to the experience factor for the organization as a whole which may be measured by cost improvement curves. Pattison and Teplitz (1989) calculate the new rate of learning for an organization that replaces labor with automated equipment as: Ratenew = Rateold + (1 – Rateold) * L * R where Rateold is the rate of learning for the old system, L is the proportion of learning attributed solely to direct labor stated as a percentage, and R is the proportion of direct labor being replaced. The formula actually reduces the learning rate applicable to labor only, the assumption being that workers can learn but not machinery.An updated version of the formula is needed which encompasses factors such as managers’, supervisors’ and engineers’ experience. The Japanese stress the formula 2V=2/3C, or if volume is doubled, the cost should be two-thirds of what it was originally. This formula equates to a 67 percent learning cur ve which represents a high degree of learning. However, their attitude is that learning does not just happen—it should be made to happen. Using Target Costs Another idea borrowed from the Japanese is the use of target costs based on the market. Target costs are used in Japan primarily for new products that are still in the design stage. The idea is to set a cost that is low enough to permit a selling price that is viable on the market.The price is the starting point for calculating costs, and the various costs are backed out from the price. Typically, the target cost is very low. Hiromoto (1988) describes the use of target costs at the Daihatsu Motor Company. First, a product development order is issued. Then an â€Å"allowable cost† per car is calculated by taking the difference between the target selling price and the profit margin. Then each department calculates an â€Å"accumulated cost† based on the standard cost achievable with current technology. Finally , a target cost is set somewhere between the allowable and accumulated cost. All this takes place before the product is designed.The design stage typically takes three years. When the product is finally in production, the target cost is gradually tightened on a monthly basis. Later the actual cost of the previous period is used to drive costs down further. Market-based target costs have a strong appeal on a basis for standard costs because they focus on the customer rather than on internal engineering capabilities. However, using target costs is easiest with new products because as much as 90 percent of product costs are set in the design stage (Berliner and Brimson 1988). The way a product is designed determines the way it has to be manufactured and sets the stage for further cost reductions.Standard costs do not have to be static. Dynamic standards can be formulated using a variety of methods including past performance, industry leader’s performance, or target costs based o n predetermined reductions or the market. Market-based target costs have the most intuitive appeal because the focus is on the future and on the customer. However, they may work better for new products rather than for established products. UPDATING MANAGEMENT RESPONSIBILITY AND REPORTING Besides revamping the SCS to better reflect today’s concerns in terms of variables to be measured and continuous improvement, there needs to be improved reporting of variances.Old reporting systems tended to foster internal competition and arguments about whose department was to blame for unfavorable variances. There needs to be an attitude of cooperation among workers, managers and departments. Revised lines of responsibility used with new plant layouts are improving some of the competitive attitudes that once prevailed in manufacturing organizations. Plants that used to feature â€Å"push through† production with large masses of raw materials and semi-finished product moving from one process to another are changing to work cells or similar arrangements. The work cell arrangement features equipment that can process a product from start to finish. Workers in the work cell typically can operate all or several types of machinery.This leaner â€Å"pull through† approach allows a sales order to be rapidly processed within the work cell which decreases cycle time and holds work in process and finished goods inventories to a minimum. The work cell arrangement allows a team of workers to be responsible for the entire product and reduces the likelihood that defects will be passed along to the next department. Along with the work cell arrangement many companies are decentralizing functions such as engineering and making these personnel responsible for a particular work area or product line. With the decentralization, there is more focused responsibility. Decentralization and a team approach to production eliminate many conflicts that once existed.In addition to the new attitudes about responsibility, there needs to be improved reporting. The variances outlined in this paper can be reported in two types of management reports. The report illustrated in Fig. 5 shows the trade-offs between price, efficiency and quality. This type of report can be done on a plant level or department level as well as a work cell level. The price variance for work cells or departments should be computed on material used rather than purchased because this gives a better picture of the trade-offs involved. Upper-level management reports should probably show both types of price variances if there are significant differences between purchases and use.The report illustrated in Fig. 6 shows the effects of variances related to inventories. Raw material excesses at cost, related to both current and past purchases, are listed along with the related cost of capital. In this case it is assumed the excess was held the entire month and the cost of capital was one percent. Work-i n-Process excesses are measured in terms of the Production Variance. This variance measures the difference between scheduled and actual production. Presumably if there were excesses from the previous month, there was an adjustment made in the scheduled production. Cost of capital figures show the effect of holding these excess inventories.In the case of Finished Goods, the crucial factor is the opportunity cost of sales orders not filled measured by the lost contribution margins. Therefore, if orders are completed but not shipped or there is an inability to fill a sales order because of lack of capacity, this is indicated by the Finished Goods Variance or the Sales Order Variance. The illustration assumes a favorable Finished Goods Variance because more sales orders were filled than units produced, indicating a decrease in previous finished goods stock. Although a reporting system such as that illustrated in Figures 5 and 6 may not eliminate all conflicts, it is certainly

Surah Fatiha

Surah Fatiha is the first surah of the quran. This surah is also called†The Mother of the Quran†. Surah Fatiha is considered as a summarized surah of the Quran. We recite Surah Fatiha 17times a day in our 5 time prayers.† When the Prophet Muhammad ? said to a companion that he would teach him the greatest chapter in the Quran, he recited Surah Al Fatihah† The Prophet Muhammad ? said that â€Å"Whoever does not recite Surah Al Fatihah in his prayer, his prayer is invalid†. This Surah is a condition for the effectiveness of the prayer. It is the Makki Surah of the Holy Quran, which means that it was revealed on the Prophet Muhammad(PBUH) while He was in Makkah. It was initially the 5th chapter to be disclosed but after Furqan e Hameed was assembled together, it was put at the beginning.Surah Al-Fatiha itself means â€Å"The Opening† as this chapter comes right at the start of the Holy Book. Moreover, it also serves as the starting of Salah. It also has the honor of being the very first Surah that is made known completely. Although it consists of 7 Ayats only, but it still explains the Veneration of the Almighty in a very comprehensive fashion and also is a great means of supplication of asking Allah for keeping one on the right path.Virtues of Surah FatihaThere are many virtues associated with this Surah. Hazrat Abu Saeed al-Khudri narrates: â€Å"While on a journey we halted at a place. A girl came to us and said: â€Å"The chief of this tribe has been stung by a scorpion and our men are not present, is there anybody amongst you who can recite something upon him to treat him?† Then, one of our men went along with her although we did not think that he knew any such treatment. However, our friend went to the chief and recited something upon him and the chief was cured. Thereupon, the chief gave him thirty sheep and gave us all milk to drink. When he returned, we asked our friend: â€Å"Did you know anything to recite upon him to cure him?† He said: â€Å"No, I only recited Umm al-Kitab (i.e. Surah al-Fatiha) upon him.† We said that do not do anything until we reach Madinah and ask the Prophet regarding this (practice and rewardwhether the sheep were lawful or not for us). Upon reaching Madinah, we narrated this to the Prophet (PBUH), whereupon he remarked: â€Å"How did he come to know that Al-Fatiha can be used as a cure? (PBUH) Distribute your reward amongst yourselves and a lot a share for me as well†.† (Sahih Bukhari)Theme of Surah FatihaThe essence of the Quran is Surah Fatiha. Surah fatiha is paired surah. It can be recited alone but you cannot start reciting other surah before Surah Fatiha, we must have to recite Surah Fatiha and then the other Surah of the Quran. Prophet Muhammad(PBUH) said† The greatest i can recite is Surah Fatiha. This surah has a mind boogling tafseer and its impact on human life is great. This is the only surah on which Allah Himself commented, there is no other surah than this on which Alllah commented. Surah Fatiha starts with the praise of Allah and ends with a dua that Allah guide us the path on which your mercy is bestowed not the opposite of this. Brief Tafseer of Surah Fatiha1)In the Name of Allah The first ayah of Surah Fatiha is: In the name of Allah, the Beneficent, the Most Merciful. (Al-Fatiha:This phrase is known as the bismillah. It is good to recite it before doing any action.Surah Fatiha is the surah which makes every muslim wheather he is Aalim(Scholar), or Jahil, man or woman to accept that they dont to how to live life.If you accept that you know nothing than Surah Fatiha is the guidance surah, which shows how to live a perfect life, which path to follow and who to obey.All Praise is due to Allah The second ayah is: All praise be to Allah, the Lord of all the worlds. (Al-Fatiha: 2)The Meaning of Hamd and the Difference between Hamd and Shukr Hamd means praise and also thankfulness. The scholars differed as to the relation between the words hamd and shukr. Some said that they both have the same meaning. So, the meaning of hamd, in their view, is the same as shukr (thankfulness, gratitude). Hamd is something which must be done with love and reverence, but shukr does not need this. Shukr is done in response to a favour which is done to a person but hamd is done simply because the one being praised and thanked is worthy of that. â€Å"Whatever is created in between land and sky is created for a mean but non-muslim dont understand and deny the existence of Allah. If we ponder in the universe we see the huge and perfectly creation of everything so we came to conclusion that who created perfect design of a universe must be a perfect creator and surely these people are the best who know their God. The word Rab which means master of the master in terms of having full knowledge of each and everything.The Beneficent, The Most Merciful The third ayah is: The Beneficent, The Most Merciful. (Al-Fatih: 3)We see that these two words are already mentioned above and now they are mentioned again. The previous ayah mentioned that Allah is the Rab of the mankind. So again in this ayah it says the Ar-rehman and Raheem which means Allah being the Rab of the Mankind is all part of mercy for us, Allah is one who loves humans 70times more than a mother's love.Master of the Day of Reward The fourth ayah is: The Only Owner of the Day of Recompense. (Al-Fatiha: 4)Malik which means king, the dominion of a person. In this ayah we clearly see that Allah is the lord of the mankind. At the day of judgement when all mankind will be gathered and each person will be either rewarded or punished on their deeds. We see that Allah is the one who will have absolute power on the day of judgment and no other creation will hold such power to resist the enforcement of punishments that He decrees or to prevent anyone from receiving the rewards that He decides to confer.You (Alone) We Worship The fifth ayah is: You (alone) we worship and You (alone) we ask for help. (Al-Fatiha: 5)This is the middle of the surah and the shift of the surah. At this point there is a great shift in the surah. In previous 3 ayah we already praised Allah. Allah says this ayah is now between Me and my worshipper, I will give my worshipper whatever he/she asks for. â€Å"We worship† means we obey. Worship is obedience and self-abasement. It means to humble yourself before Allah (SWT) and to submit to His Will. Outwardly it is self-abasement, but in reality, it is glory and beautification. The ayah affirms the Lordship of Allah and affirms that worship is due to Him. â€Å"Iyyaaka nasta'een† means we seek help, support and success. Usually, in most sentences the verb comes first and then the object; but in this ayah the object of the verb is mentioned first and then the verb. So why is this? It is in order to attach importance to it, to Allah (SWT). It also refers the status of the slave and his worship which is lower so it will come after mentioning the Lord, Allah (SWT).Guide us on the Straight Path The sixth ayah is: Guide us on the Straight Path. (Al-Fatiha: 6)In previous ayah as Allah mentioned that whatever my worshipper will ask I will give him. So whats better than to ask Allah to guide us the straigth path, guide us the path which will benefit us in this world and in the hereafter. For example in normal life when we visit some new often we often need someone to guide us to the destination so we ask someone and he illustrates us the directions. But in this ayah we ask Allah to hold our hands and guide us the path like hold our hands and take us the right place we are looking for. The word seerat means road or a path. But whats the difference between seerat and tareeq or sabeel? Seerat is a road on which we go and get our goals, it is the shortest road with great space for everyone to join. The word Mustaqeem also means straight path, which emphasis the straightness of the path. It means to remain firm and stand without tilting. We should avoid to fall and follow the wrong path.The Path of Those†¦ The seventh and final ayah is: The path of those you have blessed, not of those with anger on them, nor of those who are astray. (Al-Fatiha: 7)As it is mentioned in the previous ayah that guide us the straight path, so there must be a choice of a path which we want Allah to guide us, which path is that? It is the path on which Allah has granted his blessed but not his anger. Whosoever obeys Allah, and the Messenger, they are with those whom Allah has favored, the Prophets, the sincere, the martyrs and the righteous, and these are the best company. (Al-Nisa': 69)So, the favored and blessed people are the Prophets, the righteous, the martyrs and the pious. And who are the people with anger on them and those who are astray? This is explained by the Prophet. ‘Adi ibn Hatim (RA) asked him about those with anger on them and he replied that it refers to the Jews. He then asked him about those who are astray and he replied that it refers to the Christians. This is reported by al-Tirmidhi and is authentic

Homelessness Paper Essay Example

Homelessness Paper Essay Example Homelessness Paper Essay Homelessness Paper Essay Homelessness is defined as â€Å"An Individual who lacks a fixed regular and adequate nighttime residence†, (Burt, 1989, p. 17). Have you ever stopped to wonder how many people are Homeless? Who are most at risk to fall into this situation? I highly doubt it. While most people really do not care and ignore homeless people, others look at them as motivation, people whom they do not want to become. Another question that comes to mind is, how do homeless people survive and what are their legal rights. What causes people to become Homeless is it a choice or a failure of society? Do homeless individual have the same perspective on life and show the same emotions as ordinary people do. What can we do to help stop homelessness? These are the topics that I will be briefly addressing in my paper. The study of homelessness for the past couple of years has been very complex and difficult to come by. From what I learned during this research, most of the statistics on homeless people are sometimes inaccurate. Researchers use different methods to measure homelessness. One method attempts to count all the people who are literally homeless on a given day or during a given week, this is called point-in-time counts. While the second method examines the number of people who are homeless over a given period of time, this is called (period prevalence counts). Point-in-time studies give a snap-shot picture of homelessness; they only count those individuals who are homeless at a particular time. Period prevalence addresses the problem of homelessness more accurately, because some of these people will eventually find housing and escape homelessness making it a temporary condition. There is another issue involved in counting the number of homeless people in America. Many homeless people will not be counted because they are not in places where researchers can find them. These groups of people are often referred to as â€Å"the unsheltered or hidden homeless†, (Burt, 1989 p. 18). These people stayed in automobiles (59. 2%), camp grounds, boxes, caves or boxcars (24. 6%). This would state that homeless counts would miss a vast majority of people and give false information. A perfect example of this would be Sociologist Peter Rossi who came under attack by the Chicago Coalition for the Homeless, for having researched the homeless population far below the Coalition’s estimate. His response to this was â€Å"In the short term, good social research will often be greeted as a betrayal of one or another side to a particular controversy†, (Schaefer, 2004, p. 41). In a study made by the Urban Institute 2000, stated that approximately 3. 5 million people, 1. 35 of which were children are likely to experience homelessness in a given point in time. The homeless population is a diverse group. â€Å"Over the past year, over 3 million men, women and children were homeless†, (nlchp. org, p. 1). When I first looked at the number I could not believe my eyes, but in fact they were real. Among the homeless, 41% are single men, 14% are single women, 5% are unaccompanied children, 40% are families with children, 67% are single parent families, 23% mentally disabled, 10% veterans, 50% African Americans, 35% White, 12% Hispanic, 2% Native Americans and the list goes on. In many cases a person does not choose to be homeless, it is the decisions that they make throughout life or unpleasant situations that lead to becoming homeless. An example I can share would be a relative of mine who experienced being homeless at a very young age. My dear cousin, who is now 22, was forced to leave her household at the age of 13 with her mother. She begins by telling me that, it all started when her parents got divorced. She stated that â€Å"I felt lonely and scared, even though I had my mother I was not used to living or sleeping outside of my household†, (Machado, 2005). Since her mother could not support themselves financially, she started to fall behind on her various bills. This eventually led to losing their house and having to live in homeless shelters. To make a long story short, this would be an example of choosing whether to stay homeless or blaming society for what has happened. Over time they turned their lives around and were able to obtain a small yet comfortable apartment where she lived with her mother. When my cousin told me all that she went through I felt sorry for what had happened, but she said â€Å"It was an experience that I do not wish upon anyone, but it also made me appreciate all the little things that I did not have when I was in the shelter†, (Machado, 2005). This goes to show you that it can happen to anyone, but it becomes an individual’s choice whether to get out of it or simply stay homeless. For the most part I believe that children are most at risk of becoming homeless. An adult man or woman can manage being homeless out in the streets. This would not be the case if it were a child, because a child can not make decisions or have any notion of survival skills. Homeless people are often found in various places. Some of these places include libraries, shelters, soup kitchens, public health clinics, park benches, bus stations and etc. These are just a few of the places that we know of. The Average cost for a night of lodging in a crisis shelter including all services is $19. Costs are slightly lower per night in shelters with a bed capacity of 51 or more and higher in smaller shelters bed capacity of 50 or less. Homeless people often use Federal Programs such as McKinney-Vento Education, Health Care for the Homeless or Emergency Food Shelter Grants. This is how they survive out in society. The U. S. Department of Housing and Urban Development gave an estimate in 1984 of â€Å"111,000 persons can be housed in emergency shelters nationwide on any given night†, (Caton, 1990, p. 111). Some shelters however have restrictions were they do not allow single adult women, women and children and single adult men. This is primarily due to communal sleeping and bath accommodations and inadequate staff to monitor a two sex situation. Another program that I looked into was Halfway Houses, where residents are supervised by psychiatrists and other medical and support services. Residents typically work outside of the home during the day and share meals and other household chores. These programs however are for those homeless people whom have mental-illnesses that can not survive out in the normal world without some type of medication. Panhandling is very common in the streets; this would be the act of begging for money out on the corners of streets. Homeless people unlike us have to look for these resources for survival, if they did not exist they would either die of hunger or people would mostly likely kill them. You would think the homeless people do not have rights but in actuality they do. An example of this entails food stamp programs, unlike ordinary people when applying for this, homeless people do not need permanent addresses. They are entitled to purchase their own food when living in shelters that do not supply them with cooking. What causes people to become homeless? There are many factors involved in answering this questioning. One question that I ask my self is, Homelessness is it a choice or a failure of society. The Lack of Affordable Housing leads to Homelessness in most cases. An individual working full time, â€Å"Has to earn an average of $15. 21/hour to be able to afford rent for a modest two-bedroom home†, (NLCHP, 2004). Another problem surrounding the homeless is that there are not enough resources made available to help them. There are more homeless people in the United Stated than there are shelters. Another factor involves drugs, alcohol and mental health problems. Most homeless people that you find either have a drug and alcohol addiction or have some type of mental illness. In this cases rehabilitation or medical procedures have to take place in order to help this individuals out. There are other issues involved in becoming homeless, such as abuse, neglect and adults getting divorced. Like in my cousin’s case, whose father divorced her mother, which ultimately led to them becoming homeless. In my opinion homelessness is caused by society and choices that homeless individuals make during their life. I say this because in doing my research, there are many programs and federal aid made available to homeless people. Now if you do not care about the situation that you are in and wish to stay the way that you are, than you ignore all these possibilities and continue on with your bad streak. On the other hand if you do wish to get out, then all it takes is time and effort from your part. Now from my perspective, I could not begin to imagine how it would feel to be alone and homeless. I have gotten so use to having a household and all the conveniences that it has become second nature to me. An ordinary person, (by this I mean someone who is financially stable) has different views on life than a homeless person would have. An Ordinary person wakes up in the morning thinking about work, family, money, food and etc. While this is similar to a homeless person’s thoughts, an ordinary person does not have to beg for money since they obtain a job. They have no need to search for remains in a dumpster to feed themselves, because they can easily go to a restaurant and buy something. It is horrible to have to wake up everyday under a bridge or under a card board box knowing that it might be your last. This is why you will see homeless individuals develop a drug addiction, alcoholism and sometimes even go mentally insane. There are many ways that we can help to eradicate homeless people or homelessness all together. One way is to get to know some homeless people. Most times what makes this difficult is the fear homeless people stir up in us. As odd as it might sound, these fears make it important for us to get to know some homeless people before trying to do anything helpful. You might want to start of by volunteering at soup kitchens, shelters, or public health clinics. These are all great places to meet individuals who might need your company or help. Another approach would be to stop portraying the homeless as â€Å"victims†. The problem with this is that seeing people as victims can dehumanize them and make them seem too different from yourself. This kind of perception faintly stimulates the breakdown of human community because for all of its intended sympathy, it divides humanity in classes of â€Å"them† versus â€Å"us†. Homeless people are often the victims of forces they do not control, such as the cost of housing versus take-home pay or a factory closing. As long as you know you have some other options, you are not yet impoverished. We can help these individuals by listening to them and working on their strengths, instead of their weaknesses. Theses are just two of the many ways to try and help out homeless people. There exist others but to go through each and every one of them would involve a whole different paper. Instead of seeing these people as a problem to be solved, I believe everyone should do their part in helping out homelessness. In doing my research I learned many interesting concepts about homelessness that I was not aware of. Most homeless people do not have a choice to become homeless; it is a situation that arises in their lives that can not be stopped. In most cases it is a matter of cost of housing versus take home pay or financial set backs that people have. Although there are many federal government aids, the homeless population is too vast for their help. The choice is yours whether to get out of the slump that you are in or stay the way that you are, miserable and lonely. If you wish to help out the homeless you can do so by volunteering at soup kitchens, shelters or hospitals. Try not to judge them by the way they look, instead observe and listen to what they have to say and learn from it. 1. Temple, Gray (1991). 52 Ways to Help Homeless People, USA : Thomas Nelson Publishers a. Several Different ways to help out the homeless. Ways of getting to know them as people and not as a stereotype. Solutions for the eradication of homelessness 2. Burt, Martha (1989). America’s Homeless, Washington DC: Urban Institute Press a. The different causes of homelessness in America and various solutions. Explanations why people become homeless and who are most at risk of falling into this situation. 3. Caton, Carol L. (1990). Homeless in America, New York : Oxford University Press a. Statistics, surveys, and research by different organizations on how many homeless individuals do exist out in America 4. WWW. NLCHP. ORG a. Various federal and government programs that exist to help out homeless individuals. 5. Schaefer, Richard (2004). Sociology A Brief Introduction, New York: Mc-Graw Hill a. Psychological point of view on how homeless people are viewed by others not in their same situation. 6. Interview Alma Machado, May 13, 2005 a. Personal experience and better perspective of what it is to become homeless. Ways of getting out of being homeless. 7. Groves, Martha. Proquest. 8 Sept. 2005 http://proquest. umi. com a. Discussion on how many Americans accept homelessness. Issues surrounding homelessness who are the most at risk. 8. Pascual, Cielito. Share-International. 13Sept. 2005 share-international. org a.