Conservation vs. Preservation Essay Example for Free

Conservation vs. Preservation Essay To whom it may concern My name is Michelle lane I am writing this letter to share my thoughts about preserving the Bridger Teton. This big stretch of land has not been affected by human technology. It has been preserved in its natural state. It is important to us as human beings. This stretch of land has a lot of trees, wild animals, and wild vegetation that call this stretch of land home. We cannot disturb it in the name of progress. We need to make sure we preserve this land so it can flourish and remain the same, untouched by technology and humans who want to mine it for resources. I agree that we need resources to sustain our lives and how we live it, but there are other ways to do so. Understandably we do not want to rely on other countries to supply us with the resources that we need but if we need to understand that we cannot deplete all the land that we have available to us. We have to think of the future and what we are going to leave for the growing generation. Eventually we will use up all the resources that we have and we would have to rely on other countries to help us. Wouldn’t it be better that while we have available resource we find a better way of getting what we need without destroying valuable land? What we need to do is find other ways to make sure we sustain our life style. For now I believe we need to rely on other countries to meet our needs and while we are doing that we need to develop other ways or find other resources. Saving the Bridger Teton will ensure that the wild life, trees and vegetation that live there will continue to flourish, they will continue to grow hopefully our children and future generations will be able to benefit and be able to appreciate the land that we try so hard to protect. Maybe in the future there will be more lands like the Bridger Teton that was protected and saved so the future generations can benefit from it. Conservation versus Preservation: To whom it may concern, My name is Michelle lane I am writing this letter to share my thought about the Bridger Teton area. I think it is a big piece of land that can be put in  to use to help our nation. I believe that we need to make sure these lands are saved but I also believe that we can use some of this land to mine, plant on, or see if we can find oil. This will lessen our dependence from other countries. Imagine an America that does not rely on other countries for their oil or any other resources that we would need to live. Not only would we get it for a cheaper price but we can supply other countries with resources and we can be financialy indipendant as well. We can still save a part of the land for preservation for the wild life and vegetation, but we will benefit more by putting the land to use. We can first research the land to see if we can use the resources found in it for human use. The four steps that we are going to use for this hazard assessment is Hazard Identification, Dose-response assessment, exposure assessment, and risk characterization. We need to test the soil, vegetation, animals and water to make sure it is safe and there are no harmful bacteria living in the area that could harm humans. This kind of assessment will help us asses which areas are safe for human use and resource mining. The areas that we find that are not as safe or would not be beneficial should be preserved and let it stay the way it is for the future generations to enjoy. This a good way to have both world we have the lands we can use for gathering resources so we can be a more independent country and the lands we want to save for the future generations to enjoy. In the end I believe we will run out of resources and we will have to still rely on other countries to supply us with what we will need to sustain our daily lives and keep it the way it is. While we can we should try to supply our own resources. America is a big place there is room to preserve and also land that we can use to help us live independently.

Insanity Defense Essays -- Law

In 1997, Jesse Ernst and his older brother Ted went on a crime spree throughout the Bigfork area. The brothers burglarized several homes that year, and in one instance killed a neighbor when he attempted to intervene. Both brothers were sentenced to life in prison, however in an appeal Jesse was found not guilty because of mental disease or defect. Instead of spending life in prison, he was released from a mental hospital after only one year of treatment and is now â€Å"working, planning to become a missionary, and ‘doing very well’ according to his lawyer, Phyllis Quatman† (Sabol). Jesse Ernst’s case is a perfect example of the problems with the insanity defense plea today. Although there are a few cases in which this plea is very relevant, for the most part it is a plea used for defendants to escape full punishment for their crimes, and major changes need to be made. In order to understand the complexities of this issue, we first need to understand the basic concepts of the insanity defense plea. According to Kimberly Collins, â€Å"An insanity defense is based on the theory that most people can choose to follow the law; but a few select persons cannot be held accountable because mental disease or disability deprives them of the ability to make a rational / voluntary choice. Such individuals need special treatment as opposed to prison; punishment is not likely to deter future antisocial conduct of these mentally diseased individuals† (Collins). It goes along with the idea that people should only be held accountable if they are aware of the wrongness of their actions, and that confinement of people who are unaware of their actions is inhumane (Schaefer). The problem with this is that it is hard for people to objectively decide that som... ....Marcus, David K. "The Effects Of Neuroimaging And Brain Injury On Insanity Defenses." Behavioral Sciences & The Law 26.1 (2008): 85-97. Psychology and Behavioral Sciences Collection. Web. 8 May 2012. Sabol, Chery. "Ernst Verdict Makes History." The Daily Interlake [Kalispell] 21 May 2001: unknown. Print. Schaefer, Michele N. , and Joseph D. Bloom. "The Use of the Insanity Defense as a Jail Diversion Mechanism for Mentally Ill Persons Charged With Misdemeanors ." Journal of the American Academy of Psychiatry and the Law Online. The American Academy of Psychiatry and the Law, 1 Mar. 2005. Web. 7 May 2012. . Torry, Zachary D. and Billick, Stephen B. "Overlapping Universe: Understanding Legal Insanity And Psychosis." Psychiatric Quarterly 81.3 (2010): 253-262. Psychology and Behavioral Sciences Collection. Web. 8 May 2012.

Auerbach Enterprises Manufacturers Essay

In today’s very competitive business environment, it is imperative that organizations choose the most appropriate and effective overhead rate, particularly, because it guides management in its tasks of product pricing, job costing, and budgeting. Businesses can use the single company-wide method or can opt for the departmental method. Auerbach Enterprises manufactures air conditioners for many makes of both automobiles and trucks. The two main products are MaxiFlow and Alaska. Currently, the company uses a company-wide predetermined overhead (OH) rate but is considering using departmental OH rates in the upcoming year. Company-wide OH rates allocate expenses across the entire enterprise. This rate is figured by dividing the total cost of overhead by cost drivers common throughout each department. According to Schneider (2012), â€Å"Department OH rates are calculated for each separate department by dividing the total department overhead budgeted by the budgeted amount of comm on cost drivers within the department† (p. 3.3). Moreover, Auerbach Enterprises is trying to make a determination as to whether it would be more appropriate to use the company-wide predetermined overhead rates, or whether it would be more appropriate to switch to using departmental overhead rates. As such, this paper will be making calculations to determine the most appropriate overhead costing rate method; according to Brunton (1998): The easiest method is to apply the plant-wide, or blanket rate. Parts are valued at a proportionate share of indirect costs according to some predetermined base. One disadvantage of this method rises when production processes differ significantly for different parts.  Parts processed in departments that have low overhead expenses are valued and priced proportionately the same as parts produced in departments with high overhead expenses. A second disadvantage is that all parts do not necessarily carry a portion of indirect cost as part of their value because one base is used in the allocation process (p. 22). Further, a determination should be made concerning whether one product is affected more than the other by using departmental rates rather than a company-wide rate. Computation of departmental OH rates using machine hours as the cost driver. Department OH Costs / Machine Hours = Department OH Rate Radiator parts fabrication $80,000 /10,000 = 800% Radiator assembly, weld, and test 100,000 /20,000 = 500% Compressor parts fabrication 120,000 /5,000 = 2400% Compressor assembly and test 180,000 /45,000 = 400% Total 480,000 80,000 4100% Computation of company-wide overhead rate using machine hours as the cost driver. Company-wide OH cost = 480,000 Total machine hours =80,000 Company-wide OH rate 480,000/80,000 = 6.00 AUERBACH ENTERPRISES 4 Computation of the overhead costs per batch of MaxiFlow and Alaska assuming: (a) The company-wide rate (b) The departmental rates. Maxiflow 6.00 x 116 = 696Alaska 6 x 164 = 984 a) MaxiFlow 696/20 = 34.8Alaska 984/20 = 49.2 b) MaxiFlow 1246/20 = 62.3Alaska 954/20 = 47.7 Departmen MaxiFlow hours Department OH rate Department cost Radiator parts fabrication 28 x 8.00 = $ 224.00 Radiator assembly weld and test 30 x 5.00 = 150.00 Compressor parts fabrication 32 x 24.00 = 768.00 Compressor assembly and test 26 x 4.00 = 104.00 Total 116 41.00 1,246.00 Department Alaska hours Department OH rate Department cost Radiator parts fabrication 16 x 8.00 = $ 128.00 Radiator assembly weld and test 74 x 5.00 = 370.00 Compressor parts fabrication 8 x 24.00 = 192.00 Compressor assembly and test 6 x 4.00 = 264.00 Total 164 41.00 954.00 Computation of the OH costs per unit of MaxiFlow and Alaska assuming: (a) The company-wide rate & b) departmental rate. MaxiFlow Departmental Rate Company-wide Rate Direct materials $ 135.00 $ 135.00 Direct labor $ 75.00 $ 75.00 Overhead 62.30 34.80 Total unit costs 272.30 244.80 Alaska Departmental Rate Company-wide rate Direct materials $ 110.00 $ 110.00 Direct labor 95.00 95.00 Overhead 47.70 49.20 Total unit costs 252.70 254.20 Is one product affected more than the other by use of departmental rates rather than a company-wide rate? Why or why not? Indeed, the ability to remain competitive lies in how well a company implements cost-cutting solutions within its organization. Accordingly, based on the total unit cost, MaxiFlow appears to be affected more than Alaska by using the departmental rate. Using a company-wide OH rate is better suited for an enterprise that manufactures a single product. Since Auerbach has multiple departments and manufacturing sections, a more accurate overhead rate can be calculated using the departmental OH rate method. Additionally, it is very interesting, and no less compelling that company such as this uses machine hours instead of direct labor as the cost driver to assign overhead cost; this, in and of itself strongly suggest that it is a company which the majority of its manufacturing is done by machine and not by physical labor. This is expressed by Novin (1992) in the following excerpt; he states: Direct labor no longer may be the most effective base for applying factory overhead costs to various jobs and products. With today’s highly automated systems, labor-related costs constitute only a small portion of total manufacturing costs, and overhead costs now correlate more with factors such as machine hours and material quantities. Accordingly, many companies are beginning to identity application bases that better reflect the causes of overhead costs in their unique manufacturing environments (p. 40). Indeed, regardless of whether a company opts to use the company-wide overhead rate, or the departmental overhead rates, the effectiveness of those various systems, to a large extent, depends on the type of organization that utilizes them. This is expressed by Boer & Jeter (1993), wherein they state, â€Å"†¦manufacturing cost structures have been changing slowly over time, but sufficient variation across industries exists in the extent and nature of the changes to suggest that no single approach to structuring cost accounting systems is likely to be optimal for all industrial organizations or sectors† (pp. 5, 61). In  conclusion, Auerbach compiled planning information in an attempt to determine if it would be beneficial to change from a company-wide predetermined overhead rate to a departmental overhead rate. This is important because choosing the most appropriate rate helps management in the budgeting, job costing, and product pricing process. Essentially, it all amounts to the bottom line of a company choosing the method that provides the most accurate results for its business success. References Boer, G., & Jeter, D. (1993). What’s new about modern manufacturing? empirical evidence on manufacturing cost changes. Journal of Management Accounting Research, 5, 61. Retrieved from http://search.proquest.com/docview/210171196?accountid=32521 Brunton, N. M. (1988). Evaluation of overhead allocations. Management Accounting, 70(1), 22. Retrieved from http://search.proquest.com/docview/229737200?accountid=32521 Novin, A. M. (1992). Applying overhead: How to find the right bases and rates. Management Accounting, 73(9), 40. Retrieved from http://search.proquest.com/docview/229742735?accountid=32521 Schneider, A. (2012). Managerial Accounting: Decision Making for the Service and Manufacturing Sectors. Bridgepoint Education: San Diego, CA.

Symbolism in the Scarlet Letter - 3886 Words

Symbolism of The Scarlet Letter A symbol is a literary device which is employed to portray another object or individual. In the Scarlet Letter by Nathaniel Hawthorne, it is most often a tangible object he uses to represent an undefined idea, complex in scope and significance. More times than not, it represents reverent, profound, or virtuous concepts of merit. From the substitution of one idea or object for another, to creations as massive, complex, and perplexing as the veil in the Ministers Black veil, are the domain symbols may encompass. Hawthornes notable and unique use of the inanimate letter A, the scenery of the rose bush, and the settings of forest to make the characters -Hester, Dimmesdale, Chillingworth, and Pearl- into†¦show more content†¦The forest represents a free world and a dark world. For the latter, it is a place where no Puritan law subsists. Luckily, at least for the four main characters, Hawthorne provides such a sanctuary in the form of the mysterious forest. Hawthorne uses the forest to provide a shelter for members of society in need of a refuge from daily Puritan life. In the deep, dark portions of the forest, many of the pivotal characters bring forth hidden thoughts and emotions. Mistress Hibbins invites Hester to attend one of their rendezvous in the forest. Wilt though go with tonight? There will be a merry company in the forest, and I will nigh promised the Black Man that comely Hester Prynne should make one. The forest track leads away from the settlement out into the wilderness where all signs of civilization vanish. This is precisely the escape route from strict mandates of law and religion, to a refuge where men, as well as women, can open up and be themselves. For Pearl, it is a place where she can run and play freely picking flowers and make friends with the animals who live there. It also represents a dark world where witches gather, individuals sell their souls to the devil, and where Dimmesdale can acknowledge h is sin to Hester, but not to the rest of the world. The trees surrounding it allow for only minimal sunlight to penetrate making the forest a place of gloom and darkness that looks to be trapped in the symbol of evil and sin. It isShow MoreRelatedSymbolism In The Scarlet Letter1247 Words   |  5 PagesSymbolism in The Scarlet Letter Symbolism is simply defined as the use of symbols to represent ideas or qualities. Symbolism is a common occurrence in literary works and many books use symbolism to express mystical ideas, emotions, and states of mind. As in most literary works, symbolism also appears in The Scarlet Letter. There is lots of symbolism used in The Scarlet Letter to convey multiple things and to express many ideas. Symbolism can be found everywhere in The Scarlet Letter and many ofRead MoreSymbolism Of The Scarlet Letter753 Words   |  4 PagesThe Scarlet Letter: Symbolism of the Scarlet ‘A’ Symbolism has many different meanings, and the Scarlet ‘A’ in â€Å"The Scarlet Letter† has many different meanings as well. Hester Prynne is the main character who is forced to wear the scarlet letter as remembrance for the crime and the sin that she has committed. This letter completely ruined her reputation in her community. How could a small piece of fabric do so much harm? This letter was a representation of something much greater than the letter ‘A’Read MoreScarlet Letter And Symbolism1045 Words   |  5 PagesThe Scarlet Letter and Symbolism Nathaniel Hawthorne uses many forms of symbolism in his book The Scarlet Letter. Symbolism is, according to Merriam-Webster, â€Å"the art or practice of using symbols, especially by investing things with a symbolic meaning or by expressing the invisible or intangible by means of visual or sensuous representations.† This means that the author was using objects to represent an action or idea. The symbols used in his book is either all physical or visible objects. ManyRead MoreSymbolism In The Scarlet Letter1401 Words   |  6 PagesSymbolism in The Scarlet Letter Symbolism is a literary style that uses symbols to represent ideas or qualities. Symbolism plays a very important part in The Scarlet Letter because it uses the characters to develop the main idea of the story. The symbols used by Nathaniel Hawthorne help the reader to visualize and understand the meaning of the story. Hawthorne uses Hester Prynne, Pearl, and Reverend Arthur Dimmesdale as symbols throughout the book. They are the main characters of the story andRead MoreThe Scarlet Letter Symbolism725 Words   |  3 PagesSymbolism of the â€Å"A† In the novel, â€Å" the scarlet letter†, Hester was being criticized by other women in her town. The people in Hester’s town believed that she had an affair with another man while she was in a relationship with her spouse and she was accused for being unfaithful and committed adultery with that man. Hester Prynne was forced to wear a scarlet letter â€Å"A† on her chest to show that she was unfaithful and that she committed adultery. The scarlet letter is a symbol of the sin she hadRead MoreSymbolism In The Scarlet Letter1101 Words   |  5 Pages Scarlet Letter Symbolism Essay Nathaniel Hawthorne was a writer in the 1800s, an anti-transcendentalist, and the great-nephew of John Hathorne, a judge in the Salem Witch Trials. Hawthorne is obsessed with Puritanism and, due to being obsessed, bases all his writings on Puritan towns. All of his stories take place in New England in the 1600s, before the Salem Witch Trials; The Scarlet Letter is one of these stories. In his novel, The Scarlet Letter, Nathaniel Hawthorne uses the symbolism of theRead MoreSymbolism In The Scarlet Letter. Symbolism Is The Use Of1085 Words   |  5 PagesSymbolism in The Scarlet Letter Symbolism is the use of an object, character, or event to represent something else. Nathaniel Hawthorne, without a doubt, uses symbolism throughout the course of the novel, The Scarlet Letter. The novel takes place in a Puritan community in present-day Boston. Hester Prynne, Arthur Dimmesdale, Roger Chillingworth, and Pearl are the main characters. They all have major roles and without them, the novel would not be the same. Hester Prynne; married to Roger ChillingworthRead MoreSymbolism in The Scarlet Letter1079 Words   |  5 PagesFrom fairy tales to mythologies, fables to romance to even the simplest short stories of a third grader’s book, almost all of them often comprise a scheme of Heroes vs. Villains, and Good vs. Evil. Similarly, The Scarlet Letter by Nathaniel Hawthorne also contains many of the same situations and characters with their own symbolic meanings that allow them to express strong and demanding feelings through the symbols that they carry. Hester Prynne, w hom appears as a sinful woman, a shame to the societyRead MoreSymbolism in The Scarlet Letter Essay1252 Words   |  6 PagesSymbolism can be defined as a figure, character, or object that is used to represent complex or abstract ideas. By expressing an idea in the form of an image, the reader can visualize the concept more concretely. The old expression, â€Å"a picture is worth a thousand words,† applies to symbolism as the author creates a visual representation of ideas. The use of symbolism in Nathaniel Hawthorne’s The Scarlet Letter helps to illuminate the overall meaning of the work. At the beginning of the book, theRead MoreSymbolism Of Forest And The Scarlet Letter1051 Words   |  5 PagesSymbolism of Forest’s Aspects in Relation to the scarlet l`etter A In the Scarlet Letter Nathaniel Hawthorne discusses the hurdles Hester Prynne, the protagonist, goes through due to her sinful nature with her child, the mocking Puritans, and the past always creeping up on her. Often these obstacles appear when she is in the forest, making it a very critical locality in the book. Nathaniel Hawthorne brilliantly uses symbolism to convey how the three main aspects of the forest—the stream, the logs