...Beginning or End of Unions 12/17/2013 Maryjo Hyatt The Constitution states that every American is entitled to the right of "life, liberty, and the pursuit of happiness". Unions are a great vehicle to help employees secure change in the workplace. Giving employees the opportunity to unite against employers, gives them the power to negotiate for better wages, benefits and others terms or conditions. When employees join or form unions they get to act as one and give a voice to be heard by management. It aids employees in the demand for change in the workplace. We need unions because they help workers ask for their rights. Unions have the authority to enforce standards in an expeditious and inexpensive forum. Unions can contest disparate treatment and if it wasn’t for unions workers would not have the power to deal with certain issues. Unions are the power behind the American worker. Being part of a union has many advantages and if we take a look back at history a lot has changed the course of history because of the acts of unions. As we look back over the past some of the most significant moments in labor union history have had a huge impact on where we are today. In 1870 the first textile mill in Pawtucket, Rhode Island was staffed entirely by children under the age of 12. In 1868 the first 8-hour workday for federal workers took effect. The American Federation of Labor is formed in 1886. “Mother” Jones led a protest march of mill children, many of whom were...
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...A REFLECTIVE JOURNAL ON HOW TO BEGIN WITH THE END IN MIND WHAT IT MEANS TO “BEGIN WITH THE END IN MIND” To begin with the end in mind means to know where I am going, like what is my final destination in my career and my personal life? Covey says that each part of my life can be examined in the context of what really matters most to me. He goes on to say that I must start with a clear understanding of my destination so that I can know where I am now and the right steps to take to get me to my destination. For example, during my senior year of high school I was certain that I wanted to get further education by going to university so I took the necessary steps to apply to different colleges. Now, I am much closer to my goal because I am in my senior year of college about to graduate with a degree in Accounting. Also, the visualization example in Covey about picturing what people would say about me in my funeral really put things into perspective for me. I realized that my family and friends matter to me the most, even though I want to have a good career, I still want to be there for my loved ones. ALL THINGS ARE CREATED TWICE Personally, I totally agree with Covey when he says that all things needed to be created twice in order for them to be successful. He says that first you must have a mental creation followed by a physical creation. I believe that in order to bring an idea into fruition, you must think of it and speak of it. After I graduated from high school, I had a...
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...Abortion: The Beginning and End of Life [Author] [University Affiliation] Abortion: The Beginning and End of Life Abstract In the United States, more than 6 million pregnancies are unwanted annually, with 40% of these opting for an abortion (CDC, 2012). Eight women die every hour worldwide due to unsafe and illegal abortions. The women who go for the unsafe abortions are normally from very poor backgrounds and have no relevant know-how regarding the various family planning methods available. Half of the pregnancies reported annually are unplanned for, and if a woman decides to abort, then the damage is mild. However, making abortions legal worldwide helps reduce the total number of lives of the women who die as a result of unsafe abortions. When a woman dies from undergoing an unsafe abortion, it is a double loss to society because both the mother and the fetus are lost. An abortion carried out by doctors when the woman’s life is at stake has no effect on the society, as it is both ethical and legally accepted within the societal framework. 1.0 Issue- Introductory Analysis It is after a life is lost that abortion begins to intrigue various essential variables. Abortion is a bioethical issue with the attached effects affecting the society at range, in every perspective. Many lives been lost by the women and the fetus; however to be able to synchronize the issue requires analyses of the factors surrounding it. There are some factors that...
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...HMV HMV’s troubles are only the end of the beginning (Guardian) Context Background Hmv was first established in 1921 and was the most dominant retailer in the music industry but now Hmv is facing its worst downfall in the music industry market due to crisis with the recession and structural changes in the media business. Hmv was known for its brand and was very popular with its sales and profits, consumers were satisfied with their products and price was something they were not really concerned about. Hmv’s competitors vary from a range of online music retailers as well as supermarket retailers, Woolworths and zavvi were the big threats to Hmv but collapsed due to the same problems which are now affecting Hmv. Online retailers have also been a big threat to Hmv as it all began in 1999 a software programme named ‘Napster’ had entered the market which enabled music file sharing from peers to peers. Music retailers such as HMV were threatened by this software programme as Napster offered over 700,000 songs for download at the cut price of just 99p. Thousands of high street record stores were affected by this as consumers preferred using Napster for its more efficient use and the price differentiation but napster did not remain a threat for long as it faced multiple law cases against the software and its illegal use of copyright labels. The market of music became more popular online as limewire; stereo-gum and apple iTunes has entered the music industry. Limewire...
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...“To Be Like the World; The Beginning of the End of the Monarchy.” Why do we read of Israel’s intense struggles throughout the Old Testament? What could have caused such turmoil within the chosen people of God? This essay will show how the monarchy was formed and discuss the core reason why the monarchy failed. Before looking into the monarchy, it is important to understand the criteria by which the monarchy is to be viewed or judged. House and Mitchell state that “without question the biblical writers judged Israel’s leaders and people by the covenant principles in Deuteronomy.”[1] Without a working knowledge and understanding of the writings of Deuteronomy it becomes difficult to understand the context behind the blessings and the curses in which we see the Israelites endure. It is here in Deuteronomy 17:14-20 that we read of the standards by which the Israelite kings will be measured. This passage is the backdrop to the immanent failure of the monarchy. Time and time again we read of how the kings would stray from one or more of the standards found Deuteronomy 17. So, we see that Deuteronomy is foundational for our understanding of the monarchy and how the kings are to behave and govern. One area of importance to notice in Deuteronomy 17:14-20 is that this section deals with the standards of kings. Why would Moses be discussing the standards of kings when the people are not being led by a king? According to James E. Smith, “Moses predicted that...
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...Martha Stewart Martha Stewart Martha Stewart is an author, editor, and a homemaking advocate. Over the last two decades Stewart has held a prominent position in the American publishing industry. She was the author of several books, hundreds of articles on the domestic arts, editor of a national homekeeping magazine, host for two popular daytime television programs, and commercial spokeswoman for K-Mart (Wikipedia). At the height of her career, Stewart’s success came to an abrupt hault as she encountered many hardships that were responsible for her undesireable reputation and diminished trust in the business world. In December 2001 Stewart held 3,928 shares in ImClone, a New York-based biotech firm. On the morning of December 27, Aliza Waksal, the daughter of the firm's CEO, Sam Waksal, told Douglas Faneuil, the assistant to Stewart’s Merrill Lynch broker, Peter Bacanovic, to sell the ImClone shares in her account. Soon after, Sam Waksal's accountant tried to sell Sam's shares as well. Faneuil told Bacanovic about the Waksals' desire to sell, and Bacanovic quickly called Stewart, leaving a message that ImClone's stock was going to start trading downward. Stewart sold her ImClone shares on the afternoon of the 27th. The following day, December 28th, The Food and Drug Administration reported publicly that ImClone’s promising cancer drug Erbitux was not going to be approved. After the announcement, ImClone’s stock fell sharply and Martha Stewart saved around $45,000 by selling...
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...To what extent can German Nationalism be regarded as a mass movement in the period between the beginning of The French Revolution and the End of World War 1. In the early 1940’s popular military parades through German Streets by soldiers bearing the insignia of the National-Socialist party who preached the chauvinist nationalist ideals of German expansion and superiority were commonplace. However, only a century earlier Nationalism was a minor movement suffering near-constant repression. Indeed what is most surprising about the period 1789-1919 in relation to German Nationalism is the lack of support for an ideology that would later grip German hearts and minds across the nation. Certainly in instances of military conflict and threat support for nationalism can be seen to grow, yet without this military impetus it struggled for popularity, instead finding itself actively repressed by politicians or other rival ideologies. 1890-1919 can be seen as a rare period where German Nationalism did attract a mass following. Certainly this was most evident in the rise of colonial pressure groups carrying a chauvinist nationalist message, with the Kyfferhausen movement attracting 2.9 million members with its militaristic message. Similarly even the less famous pressure groups had significant membership with the Navy League, Eastern Marches association and Agrarian league containing a total of 2.25 million Germans bound together by a common interest in imperialism and National greatness...
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...you would calculate the return on assets ratio if the growth in assets occurred: (i) At the beginning of the year (ii) At the end of the first quarter (iii) At the end of the second quarter (iv) At the end of the fourth quarter Answers: Since the assumption in using average of opening and closing balance is that changes occurs evenly throughout the year, our goal is to minimize the impact of uneven distribution of asset growth; At the beginning of the year: Use the usual computation average of beginning and ending assets in the denominator or, Use the average of end of year and end of first quarter assets in denominator. Example: Given Since the increase in Assets is in the beginning of the year, we will assume that these assets will be carried though to all of the year’s balances. But assuming that the beginning balance is way too different compare to the ending balances of each quarter. Use the below computation; New given: This way, you have eliminated the effect of the beginning inventories and considered the normal asset level thought the year. At the end of the first quarter increase: Use weighted average: .25 x opening assets + .75 closing assets; this matches the numerator that reflects a return on the additional assets for 3/4 of the year. Alternatively, use end of first quarter assets. Given: In giving the beginning balance 25% of average assets, you have given more weight to the inventory level of assets carried...
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...income+Fines & Penalties+Allowance for bad debts-Tax-exempt income-Depreciation=652,000+6,000+15,000-3,000-4,500=665,500 Current tax expense=Taxable income*Tax rate=665,500*34%=226,270 Beginning of year balance: Total DTA=Beginning-of-year warranty reserve*Tax rate=40,000*34%=13,600 Total DTL=Beginning-of-year depreciation*Tax rate=10,000*34%=3,400 Net total DTA/DTL=Total DTA-Total DTL=13,600-3,400=10,200 End of year balance: Total DTA=End-of-year warranty reserve*Tax rate+End-of-year Allowance for bad debts*Tax rate=(Beginning-of-year warranty reserve+Current year warranty reserve difference)*Tax rate+(Beginning-of-year allowance for bad debts+Current year allowance for bad debts difference)*Tax rate=(40,000+0)*34%+(0+15,000)*34%=18,700 Total DTL=End-of-year depreciation*Tax rate=(Beginning-of-year depreciation+Current year depreciation difference)*Tax rate=(10,000+4,500)*34%=4,930 Net total DTA/DTL=Total DTA-Total DTL=18,700-4,930=13,770 Deferred income tax expense/(benefit): Warranty reserve expense=End-of-year warranty reserve-Beginning-of-year warranty reserve=13,600-13,600=0 Allowance for bad debts expense=End-of-year Allowance for bad debts-Beginning-of-year Allowance for bad debts=5,100-0=5,100 Depreciation benefit=End-of-year depreciation-Beginning-of-year depreciation=4,930-3,400=1,530 Deferred income tax expense=Warranty reserve expense+Allowance for bad debts expense-Depreciation benefit=0+5,100-1,530=3,570 Total tax expense=Current...
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...you would calculate the return on assets ratio if the growth in assets occurred: (i) At the beginning of the year (ii) At the end of the first quarter (iii) At the end of the second quarter (iv) At the end of the fourth quarter Answers: Since the assumption in using average of opening and closing balance is that changes occurs evenly throughout the year, our goal is to minimize the impact of uneven distribution of asset growth; At the beginning of the year: Use the usual computation average of beginning and ending assets in the denominator or, Use the average of end of year and end of first quarter assets in denominator. Example: Given Since the increase in Assets is in the beginning of the year, we will assume that these assets will be carried though to all of the year’s balances. But assuming that the beginning balance is way too different compare to the ending balances of each quarter. Use the below computation; New given: This way, you have eliminated the effect of the beginning inventories and considered the normal asset level thought the year. At the end of the first quarter increase: Use weighted average: .25 x opening assets + .75 closing assets; this matches the numerator that reflects a return on the additional assets for 3/4 of the year. Alternatively, use end of first quarter assets. Given: In giving the beginning balance 25% of average assets, you have given more weight to the inventory level of assets carried...
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...of her child, but her choice ultimately ends up not having mattered. While her concerns of her daughter's safety were...
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... 2. You can deposit $4000 per year into an account that pays 12% interest. If you deposit such amounts for 15 years and start drawing money out of the account in equal annual installments, how much could you draw out each year for 20 years? [$19964.12] 3. What is the value of a $100 perpetuity if interest is 7%? [$1428.57] 4. You deposit $13,000 at the beginning of every year for 10 years. If interest is being paid at 8%, how much will you have in 10 years? [$203391.33] 5. You are getting payments of $8000 at the beginning of every year and they are to last another five years. At 6%, what is the value of this annuity? [35720.84] 6. How much would you have to deposit today to have $10,000 in five years at 6% interest compounded semiannually? [$7440.94] 7. Construct an amortization schedule for a 3-year loan of $20,000 if interest is 9%. 8. If you get payments of $15,000 per year for the next ten years and interest is 4%, how much would that stream of income be worth in present value terms? [$121663.50] 9. Your company must deposit equal annual beginning of year payments into a sinking fund for an obligation of $800,000 which matures in 15 years. Assuming you can earn 4% interest on the sinking fund, how much must the payments be? [$38415] 10. If you deposit $45,000 into an account earning 4% interest compounded quarterly, how much would you have in 5 years? [$54908.55] 11. How much would you pay for an investment...
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... 1 Story Element Lesson Plan Heather Sines ECE335: Childrens Literature Instructor: Karen Foster April 21, 2015 Story Element Lesson Plan 2 Story Element Lesson Plan Grade: Preschool Ordinary Mary’s Extraordinary Deed By Emily Pearson Lesson Plan: Monday Subject: Beginning, Middle, and End Story Element Grade: Preschool, ages 3-5 (covering Kindergarten Common Core ELA Standards) Topic: Being Nice Duration: 1 School day (Monday) Story Element Lesson Plan 3 Goals/Objectives: | We will Identify the parts of a story using the beginning, middle and end of a “being nice” themed multicultural book. The children will be able to divide a story into the beginning, middle and end, and be able to identify the settings in each. Within identifying the settings and the sections of the story, they will be identifying how one person’s kindness can affect another’s. | Standards Covered: | Reading Standards for Literature K-5 Kindergarten-With prompting and support, ask and answer questions about key details in the text.-Identify characters, setting and major events in a story.-Ask and answer questions about unknown words in a text.-Recognize common types of texts...
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...is to make the form of nature, content, and or future of different types of transformations. In the play The Crucible by Arthur Miller each of the characters of John Proctor, Hale, and Parris change from the beginning of to the end of the play. Proctor becomes more honest, Hale becomes more skeptical is mission, and Parris finds himself some shred of humanity. These three characters are just three out of a lot more character that change from the beginning of the play to the end of the play. Across the course of the play John Proctor became more honest with himself, his wife, and his community. At the beginning of the...
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...cost report. | | d. | materials requisition form. | 3.) The following information is available at the end of May: Balance in work in process on May 1 | $141,800 | Direct materials costs for May | 174,500 | Direct labor costs for May | 162,500 | Overhead applied at rate of 140% of direct labor dollars | | | Jobs completed during May: | | | | Job 84 | $198,780 | | Job 85 | 102,520 | | Job 86 | 119,450 | | Job 87 | 93,150 | | | | Job 88 was not complete at the end of May. | | | | If $72,400 of materials were charged to Job 88's job cost card, how much overhead was applied to Job 88? Answer | a. | $70,000 | | b. | $120,000 | | c. | $72,400 | | d. | $35,100 | 4.) Unit costs for each job are computed by dividing Answer | a. | estimated total costs by planned units to be produced. | | b. | actual costs by actual units sold. | | c. | cost of direct materials, direct labor, and overhead by number of units produced. | | d. | estimated total costs by actual units produced. | 5.) The _________ provide(s) the most direct means of calculating unit costs for a job. Answer | a. | job order cost card | | b. | general ledger | | c. | Finished Goods Inventory account | | d. | Overhead and Work in Process Inventory accounts | 6.) The following information is available at the end of the period for the completed...
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