Absorption Costing Vs Marginal Costing | Case Study

Absorption Costing Vs Marginal Costing | Case Study As Marabs Manufacturing Limited deals in different products, some standard while others customised, it should accordingly adopt different but suitable techniques for costing these products. Absorption costing and marginal costing are two different techniques of cost accounting which can be used by Marabs Manufacturing. These techniques may be suited under different circumstances. How is Absorption Costing Different from Marginal Costing? Absorption costing is a traditional method of inventory costing that traces all manufacturing costs (the variable and the fixed costs of production) to the product. These costs do not become expenses until the inventory is sold. Absorption costing considers normal manufacturing costs as product costs and includes them for inventory valuation. As sales occur, the cost of inventory is transferred to cost of goods sold. Absorption costing emphasises the functional characteristics of cost. Using this system, the profit reported for a manufacturing business for a period is influenced by the level of production as well as by the level of sales. The rationale for absorption costing is that it causes a product to be measured and reported at its complete cost. Absorption costing is based on the premise that even though it is difficult to trace costs like fixed manufacturing overhead to a particular unit of output it does not mean that they are not a cost of that output. As a result, such cost s are allocated to products. In contrast, marginal costing is a costing technique of presenting cost data wherein variable costs and fixed costs are shown separately for managerial decision-making. Marginal costing system emphasises the behavioural characteristics of cost. The focus of this system of costing is on separating costs into variable elements and fixed elements. Under marginal costing, variable costs are charged to cost units and the fixed costs are treated as period costs and, as such, are simply deducted from contribution in the period incurred to arrive at net profit. Inventory/stock for profit measurement under marginal costing is valued at marginal cost. It is in sharp contrast to the total unit cost under absorption costing method. There are various other points of difference. The key differences between marginal and absorption costing are: Accounting for Fixed Manufacturing Costs Marginal and absorption costing differ in terms of treatment of fixed manufacturing costs. Under marginal costing, fixed manufacturing costs are excluded from inventory costs and are a cost of the period in which they are incurred. On the other hand, under absorption costing, these costs are included in the cost of inventory and become a part of cost of goods sold in the period when sales occur. Presentation of Sales and Cost Data Facilitating Decision-Making Absorption costing does not differentiate between variable and fixed cost in the calculation of profits. But marginal cost statement very clearly indicates this difference in arriving at the net operational results of a firm. The differences in presentation are clearly shown in the costing pro-forma below. ABSORPTION COSTING PRO-FORMA Â £ Â £ Â £ Sales xxx Production cost of Sales Opening Stock xxx Production Costs: Direct Materials Direct Labour Production Cost absorbed xxx xxx xxx xxx xxx Less: Closing stock (xxx) (xxx) Production Overhead absorbed xxx Production Overhead incurred xxx Over absorbed / Under absorbed xxx or (xxx) xxx Administration overheads incurred xxx Selling and distribution costs xxx (xxx) Profit xxx MARGINAL COSTING PRO-FORMA Â £ Â £ Â £ Sales xxx Variable cost of Sales Opening Stock xxx Variable Production Costs: Direct Materials Direct Labour Variable Production Cost xxx xxx xxx xxx xxx Less: Closing stock (xxx) Variable Production Cost of Sales xxx Variable Selling and Distribution xxx Total Variable Cost of Sales (xxx) Contribution xxx Fixed Costs: Fixed Production Cost Fixed administration cost Fixed selling and distribution xxx xxx xxx Total Fixed Costs (xxx) Profit xxx Absorption of Fixed Overheads In absorption costing, fixed overheads can never be completely absorbed. However, this is not so under marginal costing. Under marginal costing, the actual fixed overhead incurred is wholly charged against contribution. Stock Valuation In marginal costing, work in progress and finished stocks are valued at marginal or variable cost, but in absorption costing, they are valued at total production cost. Difference in Profits The net profits under absorption costing method and marginal costing methods differ if there is a difference between opening and closing stock values. When closing stock is more than opening stock, the profit under absorption costing will be higher as comparatively a greater portion of fixed cost is included in closing stock and carried over to next period. When opening and closing stocks are same, there will be no difference in profit, provided the fixed cost element in opening and closing stocks are of the same amount. Thus, absorption costing and marginal costing differ in their approach and treatment of costs. However, each method has its own advantages and disadvantages. Arguments in Favour of Using Absorption Costing Absorption costing is simple to administer and easy to understand, and may be appropriate when direct costs are of significance. Besides, absorption costing is required for outside reporting where other methods of costing such as marginal costing are not accepted. It is also widely used for cost control purpose. Thus, there are various arguments in favour of absorption costing are: Absorption costing does not need to separate costs into fixed and variable costs. This is especially useful in situations where separation of costs into fixed and variable is difficult and gives misleading results. Under marginal costing, stocks and work in progress are understated. The exclusion of fixed costs from inventories affect profit and true and fair view of financial affairs of an organisation may not be clearly transparent. Absorption cost data is more realistic than marginal cost data in case of highly fluctuating levels of production, e.g., in case of seasonal factories. Besides, volume variance in standard costing also discloses the effect of fluctuating output on fixed overhead. Application of fixed overhead depends on estimates and not on the actuals and as such there may be under or over absorption of the same. Absorption costing takes care of this while marginal costing may not be able to do so. Absorption costing controls cost by means of budgetary control. This is an acceptable process to many. In order to know the net profit, one needs to take into account fixed overheads also. A system like marginal costing which ignores fixed costs is less effective since a major portion of fixed cost is not taken into account. Thus, absorption costing proves to be better. Arguments in Favour of Using Marginal Costing Despite its various advantages, absorption costing may not always prove to be the best approach to costing or pricing a product. It may not help management take important decisions about a product. Marginal costing may prove to be a better system of costing. For the decision-making purpose of management, better information about expected profit is obtained from the use of variable costs and contribution approach in the accounting system. The arguments that favour marginal costing are: It is simple to understand and avoids having varying charges per unit as it does not charge fixed overhead to cost of production. It prevents the illogical carry forward in stock valuation of some proportion of current year’s fixed overhead. It facilitates cost control as it avoids arbitrary allocation of fixed overhead. Marginal costing uses cost control methods such as flexible budgets. It facilitates cost-volume-profit (CVP) or breakeven analysis and profitability analysis and thus helps in short-term profit planning. It also helps an organization compare profitability and performance between two or more products and divisions and help the management in decision making. Under marginal costing system, large balances are not carried under overhead control accounts and thus there is no difficulty of ascertaining an accurate overhead recovery rate. As marginal costing is much closer to cash flow managers usually find it easier to understand marginal costing reports. Using Both Absorption Costing and Marginal Costing Like any other organization, a manager at Marabs Manufacturing Limited will need to take decisions when he encounters problems and alternative courses of action are available. In deciding which option to choose he will need all the relevant information. In most cases cost information proves to be relevant to any decision making. However, no single costing approach can provide appropriate information for taking decisions in all circumstances. In certain cases absorption costing will provide more complete information while in other cases marginal costing information will be more relevant. The theoretical basis for absorption costing is that decisions should be based on the matching principle for all manufacturing costs. Marabs Manufacturing incurs fixed manufacturing cost with the expectation that the resources represented by these costs will be used in the production of inventory. Hence, these costs should be matched against the revenue generated from the sale of that inventory. In contrast, the theoretical reasoning for marginal costing is that fixed manufacturing overhead will be incurred in the short-run irrespective of the volume of production or level of inventory. A significant portion of the fixed manufacturing overhead costs is unavoidable in the short run even when the facilities are idle. Marabs Manufacturing Limited is in a multi-product business. Some products are standard products while others are based on specific orders or are customized according to specifications provided by customers. Wherever the company is costing for standard products it may use absorption costing. It is also given in the scenario that the standard products tend to be seasonal and highly fluctuating. Absorption cost data is more realistic than marginal cost data in case of highly fluctuating levels of production. Absorption costing will also be useful while making certain decisions, for example the price to be charged for external services. However, all decisions related to specific orders and or products adapted to meet the requirements of individual customers should be based on marginal costs. Thus, Marabs Manufacturing Limited should not restrict itself to just absorption costing or just marginal costing and use cost data based on both approaches. The chosen approach should depend on the nature of decision required. As a guideline, if the required decision relates to cost control, cost data based on absorption costing will be more appropriate. However, cost data based on marginal costing will be more appropriate for short-term managerial decision-making and control. Decision analysis should ideally include costs that vary with a decision. Though marginal costing identifies both fixed and variable costs its decisions are based on only the variable component of costs of an activity. Fixed costs are not relevant in case of many decisions that involve relatively small variations from existing practice and/or are for relatively limited periods of time. This is because fixed costs are difficult to alter in the short term. Variable cost corresponds closely with the expenditure n ecessary to produce and sell products and services and can therefore be used more readily in incremental analysis than absorption costing data. Marginal costing is also appropriate for decision making when an activity centre has short-term spare capacity. Marginal costing will also help the company in taking a decision on the minimum price that could be charged for a product. This can be particularly useful for pricing additional sales at special reduced rates when sales have already been made at the normal selling price. As fixed costs have already been paid of all that is required to cover the variable costs of any additional sales Finally, marginal costing can help Marabs Manufacturing take decisions related to: Budget planning and determining the volume of sales required to make a profit Pricing and sales volume decisions. Sales mix decisions, to determine in what proportions each product should be sold. Decisions that will affect the cost structure and production capacity of the company. Whether or not to close down a factory, department, product line or other activity, either because it is making losses or because it is too expensive to run. To sum it up, both absorption as well as marginal costing techniques are appropriate for the company and one cannot be treated as better than the other. The choice of a technique should be dependent on the costing objective. References: Charles T. Horngren, George Foster, Srikant M. Datar, Cost Accounting: A Managerial Emphasis, Prentice Hall John K. Harris, Cost Accounting Student Guide, 12th Edition, Prentice Hall Michael W. Maher, William N. Lanen, Madhav V. Rajan, Fundamentals of Cost Accounting, McGraw-Hill/Irwin Ronald W. Hilton, Frank H. Selto, Michael W. Maher, Frank Selto, Cost Management: Strategies for Business Decisions, McGraw-Hill College Absorption Costing / Full Costing accessed from: http://www.valuebasedmanagement.net/methods_absorption_costing.html

Tobacco Stuff :: essays research papers fc

The Tobacco Issue: The Tobacco Issue: Where the Responsibility Lies Political-Legal Issues: The legal and political issues surrounding the tobacco industry include whether or not tobacco companies should be held liable for tobacco-related deaths of smokers and those related to second-hand smoke, as well as whether or not elected officials should be accepting money from the tobacco industry in order to win elections. When deciding where the responsibility lies in the case of tobacco, the facts can be turned to favor either side on the issue. However, the tobacco industry has followed the government’s guidelines, since guidelines have been established, while the government seems to want to place blame for peoples’ habits on the manufacturers of products that people choose to use. Tobacco Litigation: The first issue to examine is the issue surrounding the use of the judicial system in finding responsibility for the epidemic surrounding the tobacco industry. The tobacco industry is the defendant in the majority of cases brought before the judiciary and, historically, the majority of the cases have been decided in favor of the industry. In a landmark case in 1988, the tobacco industry won a huge victory against Rose Cipollone. Ms. Cipollone died a horribly painful death from cancer. The defendant in the case was Philip Morris. Philip Morris’ council argued that it was the woman’s choice to smoke. This woman had even testified that she had gone to church every Sunday to pray that she would not get lung cancer. She knew the risks involved with smoking and chose to continue smoking. Philip Morris won the case. (Byrne, 189-190). For years the tobacco industry won case after case involving cancer victims that had smoked. Even today, much of the litigati on by smokers has been decided in favor of the industry. In July of 1999 the Louisiana District Court, 19th District decided the case of Robert Gilboy et al. V. The American Tobacco Co., et al. in favor of the defense. The jury was not convinced that 45 years of smoking had caused Mr. Gilboy’s lung cancer. In the case of the Estate of Burl Butler, et al. V. Philip Morris, Inc., et al., the Jones County, Mississippi Circuit Court, 2nd District jury found the tobacco industry defendants not liable for the alleged second-hand smoke related wrongful death of Mr. Butler. This case was decided in June of 1999. An important win for the defense was gained in Kansas City, Missouri in May of 1999.

Comparing and Contrasting The Conflict Scenes in “Great Expectations” and “Of Mice and Men” Essay

A major point in each of these films are the â€Å"fight† or conflict scenes and although they appear in different points in the story they still have an equally large effect on the main story line. In of Mice and Men this conflict between Curley and Lennie is really not cause by any major factors apart from the fact that Curley is a bully. He only chooses to pick on Lennie because he thinks he can win either way when picking on a big man, because if he wins he has won the fight, and if he looses he can say he won to a larger opponent. This is why Curley picks Lennie when in fact all the others were the ones who were being critical of him. All Lennie had to do was smile to make Curley hit him! You could say he was in the wrong place at the wrong time, which is exactly what Pip was in Great Expectations this was what caused Magwitch to pick on Pip. Magwitch was not retaliating to anything Pip had done in the same way that Curley was not retaliating to anything that Lennie had d one, although he does make the false accusation that Lennie was laughing at him. We do not know any past history about Great Expectations apart from the fact that Pips mother and father are dead although this really does not have anything to do with this conflict. We find out later that Magwitch is an escaped convict and so he was merely trying to get food. In of Mice and Men, however, we do know some past history behind the conflict. Curleys’ wife is a flirt but Curley doesn’t seem to realise this so when people say something about his wife he feels confronted and in this case he releases his aggression physically and he releases it on Lennie because he thinks that is the fight he is least likely to loose. The two combatants in the conflict scene from of Mice and Men are Lennie and Curley. Curley comes across as a small muscular ex-boxer who is quick on his feat and very intentionally aggressive. Lennie on the other hand is portrayed as a large soft figure who is naive, innocent and very dependant (on his travelling partner George) and is therefore never intentionally aggressive towards anyone. The men are almost total opposites of each other; this is similar to the end of Great Expectations where Magwitch, the ex-convict meets up with the perfect gentleman he has produced, who happens to be his former combatant Pip from the beginning of the book. In Great Expectations Magwitch is presented as particularly dangerous person at first however later in the book we realise he is in fact a complicated person who was never really trying to hurt anyone. He was obviously born into this social class where he was bound to end up having to steal for food anyway and in fact later in the story he says his earliest memory was stealing cabbages from a farmers patch! So when it comes to Magwitch being a criminal, he really didn’t have any choice in the matter. Pip, who the story is about is portrayed as a person with as the story is named â€Å"Great Expectations†, he doesn’t seem to be happy with growing up to be just an average worker. So it really must be an amazingl y kind and dedicated man, who despite being a convict, manages to produce this perfectly crafted young gentleman. Which in the end causes Magwitch to be executed when he comes over to see what all his money and effort has produced. A main feature in of Mice and Men is the words and phrases used to describe and create atmosphere in relation to the conflict scene between Curley and Lennie. This includes many references and comparisons between the two men and animals. It starts near the beginning of the conflict when Curley tries to intimidate Lennie by walking over and staring at Lennie. In The book Steinbeck describes it by writing, â€Å"Curley stepped over to Lennie like a terrier.† This is a good simile as it really does emphasise Curleys’ small but snappy character. Then later on when Curley has started hitting Lennie Steinbeck describes Lennie as Bleating. Later on in the fight, however, when Lennie fights back and grabs Curley’s hand, this action is described in the book as Curleys’ fist being lost in Lennie’s’ paw. Also as a consequence of this act ion Curley ends up, â€Å"Flopping like a fish!† This may not be intentional by Steinbeck but bears are a natural predator of fish, which would agree with the comparisons. Yet we already know that Curleys, natural targets have been bigger men, so it is a contrast of this when Curley himself becomes the prey. In the conflict scene in this book there are a lot of verbs to suggest Curleys boxing career, for example on page 66 when Curley first starts to hit Lennie it says, â€Å"Curley was balanced and poised. He slashed at Lennie with his left, and then smashed down his nose with a right!† All these words show that Curley really was just beating Lennie up at this point. Lennie was not retaliating at all; he was just taking the huge blows from Curley. Its seems as if he does not realise that he can fight back, â€Å"Lennie gave a cry of terror. â€Å"George† He cried â€Å"Make him let me alone George† as he backed up against the wall† Lennie, even when in the most dangerous and threatening situations where you would have though natural instinct would set in, still calls for George’s guidance or help. It is Lennie’s lack of ability to do things for himself, which eventually leads to his downfall. The language also plays a big part in the story, In Great Expectations the words and phrases also play a big part in displaying the action happening during the conflict although generally they are used to show the actions and feelings of the characters rather than the physical conflict because the conflict in this story is less dramatic. For example phrases such as, â€Å"I pleaded in terror!† â€Å"I was dreadfully frightened.† and â€Å"He muttered then considering.† all show emotional or mental states which do help you imagine the situation however the actual physical action is not portrayed as if it was extremely violent which is because although it is a conflict, the two combatants are not really engaging in any kind of physical fight. The most dramatic thing that happens in this meeting is when Magwitch grabs Pip and shakes him upside down by his ankles, which probably hurt Pip somewhat. All that is said about this in the story however, is, â€Å"He turned me upside down and emptied my pockets.† this does not make it sound particularly dramatic. This is because it is not done as an intentionally hurtful thing to try and cause harm to Pip it is just Magwitch trying to get food from Pip. Even when Pip is defending himself, it is never physically. There are only two times when he really tries to stop Magwitch from hurting him and the first of these is at the top of page 2when he says, â€Å"Don’t cut my throat sir,† and then on page 3 when he says, â€Å"If you would kindly please to let me keep upright, sir, perhaps I shouldn’t be sick, and perhaps I could attend more.† In both of these instances Pip regards his attacker with the utmost of respect and tries to reason with him despite the fact that this man he has never met has threatened to kill him. In this way the language shows the reader how Pip feels and how they are behaving, whereas in of Mice and Men we get mainly a physical side to the fight because that conflict is a lot more actual fighting than in the conflict between Pip and Magwitch. In Great Expectations there are no other characters watching when the actual conflict occurs and so the meeting is a lot less about show than it is in of Mice and Men where Curley is really just trying to show the other men that he is still a good fighter and is in charge physically as well as being the bosses son. This fails though, when Lennie successfully retaliates. There are a lot more people who have a role in the conflict in of Mice and Men than there are in Great Expectations. In Great Expectations Pips has done nothing to provoke the attack and he does not have any real family who could have done so and Magwitch is a convict. The only person we could say, that had a role in this conflict would be the person who Magwitch escaped with because he was the one who helped him escaped and who Magwitch said the food was for. Although this escaped partner turns out to be the person who lets him down by giving him in to the police. In of Mice and Men George is another main character that plays a big role in this conflict. Because Lennie is so dependant on George, he has to stay around him all the time or he may do something which will end up with them leaving their jobs or having to leave town. He gives Lennie all the right advice about Curley, yet Curley still finds an excuse to hit him. So George is entirely just in telling Lennie to hit back in this situation. Even though he doesn’t do it at first, in the end Lennie fights back and with incredible force. Seeing as Lennie takes every instruction from George, you could say it was George who was fighting back against Curley because if it weren’t for him then Lennie would have just sat back and taken the beating until he was knocked out or until someone stepped in. Another character who had a role in this conflict was Curley’s wife. Curley does not know how to control her flirting and so he just tries to make everyone to scared to even talk to his wife. This works with the workers and they won’t go near her but this makes her try harder to get their attention. This is what puts Curley in a bad mood before the conflict because they all gang up on him about his wife. Ironically the only person who doesn’t say anything is Lennie and he is the one who Curley picks to beat up. This conflict in of Mice and Men makes us think that Curley has got his comeuppance and that Lennie is some kind of hero because we naturally feel sorry for the underdog who triumphs over a cocky adversary. We feel a justice has been done and this makes us want to know what Curley is going to do to get back at him. All through the story I think we know that Lennie is going to eventually kill someone so we are always looking for who we think it will be. This conflict makes us proud of Lennie for beating Curley although we still fee l sorry for him despite the fact that he has just physically assaulted and seriously injured another human being. I t is strange how Steinbeck gets us to feel this range of emotions through a relatively simple fight. We want to know what will happen next and it brings action to the book which makes us think that the end will be even more dramatic. In great expectations we are given an opening to the story. We know almost nothing about the plot yet we want to read on to find out what relevance this conflict has to the main story line, almost like the chase at the beginning of a James Bond movie. We are enjoying the action and we are introduced to the main character but we still want to find out what the main plot is going to be afterwards. This is not the main action in the story but it is still important. This is the same in of Mice and Men where we know this conflict between Curley and Lennie is not the main action but it is still important and makes us want to know what is going to happen to the characters at the end of the story. The conflict in of Mice and Men is more about catharsis than reso lution; Steinbeck is not trying to solve a problem by showing you this fight, which is a climax of the story so far. He is also not showing you a happy ending to the fight; he is posing a problem, which to some extent is never solved throughout the book. By showing the reader Lennie’s’ attempt at doing something bad we actually see what a good person he is by the way he reacts afterwards and even during the conflict. He cries and shouts; as if he has no control over what he is doing to Curley. This is the main theme of the book and once you can see this, you can start to empathise and eventually feel sorry for Lennie, which I think is Steinbecks overall aim in the story. By bringing out Lennie’s’ â€Å"bad† side, the author is showing a side of the character that happiness cannot. However when it comes to Lennie, this shows us that he does not have a really bad part to his personality. It is almost through being innocent, that Lennie appears not to be to blame, as he is not clever enough to have unjust just anger towards someone. Although at the same time it is because of his innocents and naivety that he doesn’t realise all he has to do is let go, and the madness will stop. However no matter how you look at this Innocent/Harmful side of Lennie, it is still is what causes all the deaths in this book. Yet not one of these deaths or injuries is caused by Lennie intentionally trying to hurt another human being apart from when he hurts Curleys hand in this conflict. It is the only time we really see Lennie intentionally doing some harm, and this is only after being beaten up by an ex-professional boxer and then told to do it by George! So in this way the conflict is not really solving anything. This is exactly the same as in Great Expectations where we see Magwitch stealing food from Pip. Dickens is showing us the bad side of this character right from the start and at first glance we assume he is an evil criminal and a bad person. However if we look closer we see that the â€Å"bad† side of this person is actually not trying to be bad and scary, its just how it looks. For example the first thing Magwitch says is, â€Å"Hold Your Noise!† Cried A Terrible Voice. The word terrible makes us assume that this person is bad but really he is just trying to make Pip be quiet so he does not cause any attention to himself. He is only robbing Pip for food; he is stealing for survival. So he is not actually trying to do a bad thing. Like how Lennie never does bad things intentionally in of Mice and Men. The conflict scenes in both these books are not about intentional harm or causing pain to another person (with exception of what Curley is doing to Lennie); they are about people doing these things because they have to, not out of choice. The stories make you empathise with the main combatants despite the fact they are doing something wrong.

5 Fixes for Pop-Culture Pile-Ups

5 Fixes for Pop-Culture Pile-Ups 5 Fixes for Pop-Culture Pile-Ups 5 Fixes for Pop-Culture Pile-Ups By Mark Nichol Alluding to science and technology, real and imagined, in lay publications or in references to popular culture is fraught with peril. You don’t know humiliation until you’ve been flamed by a science or tech geek or a sci-fi fanboy who castigates you for a misunderstanding about the way the universe works, or for perpetuating a misquote from a beloved movie, TV program, or other artifact of entertainment. Always verify the validity of such analogies or allusions as these: 1. â€Å"You don’t have to be the Man of Steel to open a Kryptonite bike lock.† This failed attempt at pop-culture metaphor in discussion of a brand of bike lock called Kryptonite is illogical, because Superman (known also by the epithet the Man of Steel) was â€Å"allergic† to kryptonite, so a bike lock made of the (fictional) element would disable him; this fact renders the sentence nonsensical. To rescue it, a wholesale revision and expansion of the analogy is required: â€Å"The Kryptonite bike lock wouldn’t faze Superman, and it doesn’t deter thieves, either.† 2. â€Å"I’m reminded of Captain Kirk’s familiar request to the ship’s engineer: ‘Beam me up, Scotty.’† There’s a bit of a problem with this reference to one of the most recognizable catchphrases in the pop-culture lexicon: It was never actually uttered by the television character associated with it. Always double-check even what appears to be the most airtight reference, and then, if it turns out to be inaccurate, slip that fact in: â€Å"I’m reminded of Captain Kirk’s apocryphal request to the ship’s engineer: ‘Beam me up, Scotty.’† (See also â€Å"I am your father, Luke† and â€Å"Elementary, my dear Watson.†) 3. â€Å"The huge tunnel-boring machine looks like an alien enemy of the starship Enterprise.† This awkwardly worded allusion to the Star Trek oeuvre is easily smoothed out to refer to the program rather than the spacecraft it featured: â€Å"The huge tunnel-boring machine looks like an alien vessel out of Star Trek.† 4. â€Å"The trend has taken off like the starship Enterprise making the jump to hyperspeed.† Hyperspeed is a technological convention in the Star Wars franchise; starships in the Star Trek canon, by contrast, achieve warp speed. Make sure you keep your fictional technologies in the correct universe: â€Å"The trend has taken off like the starship Enterprise boldly going at warp 9.† 5. â€Å"This agreement isn’t just a big step; it’s a quantum leap.† A quantum leap is commonly misunderstood to refer to a massive change. However, the literal meaning is of instantaneous change of any magnitude. Revise to reflect that fact: â€Å"This agreement isn’t just a big step; it’s a momentous one that will have a world-changing impact.† Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Expressions category, check our popular posts, or choose a related post below:Spelling Test 1Whenever vs. When EverParticular vs. Specific

The Great Gatsby Past Grandeur of the American Dream Essays

The Great Gatsby Past Grandeur of the American Dream Essays The Great Gatsby Past Grandeur of the American Dream Essay The Great Gatsby Past Grandeur of the American Dream Essay Essay Topic: The Great Gatsby The Great Gatsby Is a book staged during the Jazz Age period. It was a time which was also known also as the roaring twenties, after World War l. America was going through a massive change and social reform. The poor and middle class had a chance to rise to be with the much higher class of the social system. It was known as the American Dream. In which where anyone could rise up to wealth. It was also romantic and innocent dream of living the morally perfect life. Unfortunately enough, although it seemingly was a wondrous thing it didnt always end positively. The rise of the middle to the upper class resulted in clashing of values, whether it was moral, ethical, social or economic. The American Dream was quickly lost and twisted under these changed corrupt values. What was known as a pure wish of happiness cascaded down into a twisted struggle of materialistic pride. However, the book, even when pointing out all of Its faults, manages to continually show the past grandeur and brilliance of the showing off nature of the American Dream. It Is evident throughout the book that the American Dream has corrupted. With Gatsby rather Illegal Job and the nature In which romance was more about the money Instead of spiritual fulfillment. However, although not as obvious, hints of the old American Dream was still in there. Especially in weekly parties held at Gatsby estate. The American Dream, with the rise of the middle classes economic status, meant the introduction of parties which were different to usual ones. Parties held between the West and East Egg were evidently very deferent, or more specifically between Gatsby and the East Egg. Gatsby parties were by far much more exaggerated and chaotic. People could Just turn up, many of them without invitation. The only time in which we hear of an invitation existing was when Nick was invited. l believe that on the first night I went to Gatsby house I was one of the few guests who had actually been Invited. People were not Invited they went there He turned up, by himself, chauffeured. This was, to put It bluntly, excessive. Nick lived Just next door, the time spent getting on and off the carriage would have been enough to walk to his neighbors, Gatsby, mansion. Even before entering the gates Nick could see he bustling from within the estate, people chattering and the band playing. The noise and chaos only became the more evident as he actually entered the crowd of people dancing and chatting away. The unruly behavior is further emphasized by the following passage: They conducted themselves according to the rules of behavior associated with an amusement park. Sometimes they came and went without having met Gatsby at all, came for the party with a simplicity of heart that was its own ticket of admission. On top of many of the guests being uninvited, they acted without care as If they were at an open festival Instead of someones privately owned place. To even go as far to not meet, the person who Is holding the party or owns the land, Gatsby. There were even inure orchestras that performed at these parties. Everything was excessively over the top, extravagant, and bustling with noise. To put it simply, it was grand. Gatsby and Daisy. Jay Gats by pursued Daisy with no end. Daisy was actually a major encouragement to Gatsby wish of wealth and social status. Gatsby wasnt all the secretive about his pursuit for Daisy. He hardly knew Nick and asked for his co- operation of inviting Daisy over to help them meet. Even at the dinner with other people they display their affection by openly kissing each other, right in front of them. Its more of a display of bragging that they are so in love than anything. Gatsby goes through much to attract Daisy. He shows off his shirts by throwing them all over the room, impressing Daisy by his immense wealth. Gatsby has a very sort of large sense of care for Daisy. He will basically take care of every one of Daisys needs. He even allows the wish in which Daisy wants to have an affair. He does this in such a manner where it appears as if he is merely showing off his wealth and how he can please a woman, but really he Just cares for Daisy. Its Just that Gatsby is very open about this fact. The American Dream, as corrupt as it was, did contain remnants of its previous grandiose nature. With the extravagant parties and showing off things that others may lack. Keeping these aspects from the old American Dream new qualities have been added, rather negative qualities like the corruption of moral and ethical values and values in general.

Why do women live longer than men Does the answer lie in biology, Essay

Why do women live longer than men Does the answer lie in biology, nutrition, psychology or sociology - Essay Example This has been attributed to various behavioral and biological reasons. Research indicates a decrease in mortality rates among women in 20th century. The life expectancy gap between various races and people has narrowed significantly, with the gender gap becoming wider. This affects sex ratio, and social and demographic factors like marriage and valuation of pension plans (Reijo & Chen 2013, p. 118). Men are believed to die younger due to stressful lives than women. If this was true, the gap could be decreasing significantly as more women assume jobs that were previously believed to be for men. Also, women get stressed as they work outside home on top of the stresses at home. However, despite women living longer than men, they are less healthy than men at old age. Biologically, women are considered to be more fit than males due to the hormonal and genetic differences (Eskes & Clemens 2007, p. 126). Theoretically, aging results from the gradual accumulation of the tiny faults and damages to cellular components like DNA and protein. Women are believed to have the biological advantage as due to their involvement in reproduction. Women are involved in reproduction for longer than males. Also, it is argued that iron may cause early deaths. The only way to lead out the iron is through blood, which is normally an advantage in females as a result of menstrual cycles. High accumulations of iron raise the toxic level as iron is an oxidizing element that has potential of increasing the heart diseases and risks of cancer (Ginter & Simko 2013, p. 45). Women have 2 X-chromosomes and men have X and Y chromosomes. The second X chromosome in women acts as a backup after the other gene becomes damaged. Recent hypotheses indicate that Y gene is normally toxic and acts as a source for other gene products accelerating aging. Specifically, women have microRNA and X chromosome in their ribonucleic acid. Most microRNA is found in X chromosome,

Air Pollution in the Grand Canyon Essay Example | Topics and Well Written Essays - 500 words

Air Pollution in the Grand Canyon - Essay Example Humans pollute the environment voluntarily through smoking and channeling of polluted substances directly into the environment without treatment. These effluents have both short-term and long-term effects on the environment (Phalen and Robert 8). Humans are responsible for preserving and protecting the environment. With the advancement of technology, enterprise that is more industrial emerges and grows. Failure by humans to prevent and control the environmental pollution is unethical (Clowney and Patricia 22). Humans should consider all the other living organisms before engaging in environmental pollution acts. The negative actions of man towards the environment raise discontent to him. The reason is that air pollution causes acid rain and disruption of the ozone layer. Global warming is an emerging issue resulting from man’s inconsiderate actions towards the environment. Environment is the primary source of a man’s livelihood, and it is essential that humans should care of it (Kun-Ming et al. 1). Failure to enhance measures to ensure clean air quality raises ethical concerns since the man has the responsibility of conserving the environment by nature. Grand Canyon is a landmark landscape overwhelming peoples’ senses through its immense size. The landscape is a steep-sided canyon carved by Colorado, a river in the State of Arizona in America. It is entirely located in north Arizona in America. Grand Canyon consists of unique combinations of geologic color and erosion forms beautify a canyon that is 277 miles long. Grand Canyon encompasses several unique areas including Grand Canyon National Park and the United States national park. The national park stretches to the north Rim and the South Rim. The Landscape consists of uncovered geologic strata layer upon layer from the bottom Vishnu schist to the capping Kaibab limestone. The entire park area is a semi-desert experiencing all the desert climate and temperatures. Adjacent