7 Editing Pet Peeves

7 Editing Pet Peeves 7 Editing Pet Peeves 7 Editing Pet Peeves By Mark Nichol We as a whole have our publication characteristics. Here are seven words, phrases, or different subjects that make me fractious: 1. â€Å"Beg the Question† On the off chance that you see this expression in print, it’s prone to mean â€Å"to raise a conspicuous question,† as in â€Å"That makes one wonder of how we are going to adjust the budget† or â€Å"to brief an inquiry because of something,† as in â€Å"The new proof makes one wonder of whether the litigant was blameworthy after all.† To make one wonder, in any case, initially intended to say something that accept that the suggestion being referred to is valid; a model is â€Å"Most researchers rebate Smith’s hypotheses since they don’t concur with him.† This unique definition, nonetheless, is being overpowered by the new faculties portrayed previously. They are pervasive to the point that they are coming to be acknowledged as legitimate, however such acknowledgment weakens the estimation of the unadulterated significance. It’s best not to utilize the expression by any stretch of the imagination. 2. â€Å"I could mind less.† Maybe I care about this to an extreme, since it doesn’t come up frequently, however more than never is excessively. The right articulation is â€Å"I couldn’t care less,† meaning, â€Å"The degree to which I care is the least conceivable amount.† Some individuals contend that â€Å"I could mind less† is a method of disregarding an issue by inferring that the negligible degree to which one is worried about it could be lessened considerably further. My assessment: It’s a mishearing of the right structure, and the individuals who compose it the incorrect way are composing it the incorrect way. 3. Extraordinary At the point when I read a sentence like â€Å"Seventeen various dialects are spoken by understudies at the school,† my first idea is, â€Å"As contradicted to seventeen indistinguishable languages?† as it were, extraordinary is excess to the announcement of majority. Diverse is the default. 4. Latin Latin shortened forms, for example, for example what's more, for example are substantial, however they’re regularly abused or possibly punctuated inaccurately (or not under any condition), and â€Å"for example† and â€Å"that is† serve similarly also. The equivalent goes for the Latin for â€Å"and so on†: and so forth which, coincidentally, is excess not exclusively to the prior shortened forms yet additionally to â€Å"such as† and â€Å"et al.† (â€Å"and others†), which, outside of a book index, is basically a bit much. Also, why use hence when you can compose consequently? A decent extent of English jargon gets from Latin, however I advocate limiting direct getting. 5. Philanthropic I severely dislike the utilization of philanthropic as an independent thing, and I discover I should annex the word association to that word, changing over it into a descriptor: â€Å"nonprofit organization.† a similar resistance applies to multinationals; I favor â€Å"multinational corporations.† 6. Quality I once worked for a distribution whose editorial manager in boss restricted the word quality alone when â€Å"high quality† is implied, as in â€Å"This is a quality publication.† It was a strangely explicit forbiddance from an individual who wouldn’t be required to waste time with such explicit utilization, yet I concurred with her at that point, and I do now; I never utilize the term in disengagement in that specific situation. 7. Alarm Quotes Quotes utilized as what might be compared to squirmed finger quotation hands are normally pointless. They’re particularly so related to alleged truth be told, they’re repetitive all things considered: â€Å"So-called warning laws expect organizations to inform clients when certain decoded client information is inappropriately accessed.† Need to improve your English shortly a day? Get a membership and begin getting our composing tips and activities day by day! Continue learning! Peruse the Grammar class, check our mainstream posts, or pick a related post below:Using an and a Before WordsUsed To versus Use ToDealing With A Character's Internal Thoughts

My Choices and Commitments Essay -- Personal Narrative Essay Example

In contemplating what my life will resemble when I am done with school, I need to consider the fast groundbreaking occasions and decisions that I am confronting now at 17 years old. In a limited capacity to focus time I have needed to settle on a choice about my future profession and, in view of that choice, pick where I would head off to college. I understand that I am in a critical piece of my life now, and that the duties I make today will radically influence my status quite a while from now. Most of young people's choices are unintentionally made dependent on the request for their needs. Needs at age 17 are not equivalent to those that one will have at age 27 or more established. Since nobody has composed guidelines for immaculate living, awful choices and flippant blunders are unmistakable. My previous four years in secondary school have helped me gain from my missteps and have likewise given personal time to organize. Time the executives has permitted me to partake in school sports and other extra curricular exercises and still stay at the highest point of my group. Since I am at where graduation is basically weeks away, I am starting to feel pressure about the significant choices I have made and will make in the following barely any months of my life. Since I am as of now set the extent that school plans, (I will go to the University of North Carolina at Chapel Hill), the significant concerns are yet to come. In the following four years of my life I will experience an assortment of differing individuals, ways of life, convictions and societies. Despite the fact that not these encounters will be negative, I understand how significant it is that I head off to college with my norms, needs, and ethics secure. I realize that how I decide to live, learn and succeed will legitimately affect the nature of the remainder of ... ...h both my companions and the school organization and staff. This notoriety came about as a result of decisions I made years prior. My congregation youth bunch has been a brilliant method to find out about network administration. Seeing other people who are distraught, sick or penniless has shown me the significance of thinking about others and to be appreciative to my benefit wellbeing and stable family circumstance. Through conceding to these different exercises, I have had the option to help individuals, just as help myself. I have taken in the significance of cooperation, picked up administration aptitudes, and figured out how to lower myself to serve others. These collaborations presented openings that have set me up for more prominent things. A long time from now, I will have the option to state that the difficult work was justified, despite all the trouble, the assurance paid off, and that my needs took me to the status that I tried to accomplish.

How to Write Health Science Topics For Essay

How to Write Health Science Topics For EssayYour health science topics for essay should begin with an explanation of the focus of your project. The topic should be defined before you write any papers.You can further define your health science topics for essay by how you are going to use the information you collect for your research. Will you use it to help the public or a pharmaceutical company? Will you collect information on the users of the products you are studying, or just study the industry itself?These are just some of the questions that you can answer when you set up your health science topics for essay. This is not to say you have to spend days or weeks collecting information. After all, if your goal is simply to collect data and write about it, why bother collecting the data in the first place? If your goal is to use that data in a written report, you will have to spend more time finding sources to borrow and sharing your research findings.But, do not be discouraged if you find yourself having trouble with your health science topics for essay. The internet is full of free resources for people who wish to learn more about a particular field. You can ask a friend or find a site that collects information for a number of different subjects that are related to health. You can also check the bookstores for books on the topic of health science.After you have listed some of the topics you wish to research, you can then make your list of materials you will need to carry out your research. Check around for as many books as you can afford, preferably in the subject that interests you. Take a book on various diseases or ailments that are usually diagnosed today and look through it for cures. Keep a copy of this book handy because this may be the only reference you have for your research.When you get started with your health science topics for essay, keep track of the sources you use and how much time you spend researching each source. As soon as you find a specif ic source you feel confident in researching, write about the source, and then see how long it takes you to prepare a paper on the same topic. Make sure you come up with a thesis statement before writing any article or book. If you do not know what your thesis statement is, then you may want to get some help.It is also important that you complete your health science topics for essay before you start writing your paper. Any research you have done must be organized and presented in a manner that convinces the reader that you have done good research. Do not try to rewrite any parts of your paper unless you understand how to organize a project properly.Remember, your health science topics for essay will be short essays that are intended to teach a reader how to communicate about a specific topic. Make sure your reader understands your thesis statement before you begin to write your health science topics for essay.

The Zoo Story by Edward Albee Essay - 765 Words

In a crowded city such as Manhattan, it was no wonder that a man like Jerry felt lonely. He was without a friend, a mother and father, and the typical wife, two children, and a dog,; that many others had. Jerry was thrown in a world that he felt did not want him, and his human flaw of wanting to escape loneliness led to his tragic death. In Edward Albees play, The Zoo Story, all Jerry wanted was to be heard and understood, and in the end, after sharing his life story with a complete stranger, he got his final wish - death. The Zoo Story not only tells of the alienation of man in modern society, but also reflects the philosophy of twentieth century existentialism. nbsp;nbsp;nbsp;nbsp;nbsp;Jerry made a conscious choice of wanting to†¦show more content†¦Peter found that to live in this hostile world, it was better to conform with society and, as Jerry accused him, make sense out of things and bring order.; Both the mens acceptance, however, led to the isolation of the individual, where Jerry felt alone not by choice, while Peter, even though he lived according to the rules of society, still managed to isolate himself because he lived in a household of females. He achieved his sense of satisfaction with the world by coming to the same part of the park to read. Ive come here for years; I have hours of great pleasure, great satisfaction. And thats important to a man.; nbsp;nbsp;nbsp;nbsp;nbsp;Although both Jerry and Peter came from the same city, both encountered different experiences. Each had a different way of interpreting lifes mishaps, and the way that they chose to handle certain situations led to the ultimate conclusion of their well-being. Jerry found that his death was appropriate in order to escape the unforgiving world, while Peter found it difficult to perceive that one would think of such a deadly solution to ones feelings of isolation. Peter was shocked when he saw Jerry on the bench slowly dying amp;#8211; replying nothing more than oh my god; amp;#8211; while Jerry, on the other hand, replied with thank you.; Even though life was unexplainable, Jerry did not try to reason his lifeShow MoreRelatedThe Zoo Story by Edward Albee598 Words   |  2 Pages Edward Albee and his play of The Zoo Story is set on a bench located in New York City famous Central Park. This bench is the setting throughout the entire play as various topics are discussed. You first meet character Peter a clean cut man, who is sitting alone at this bench reading a paper while smoking on his pipe. Albee only gives a brief characterization on who the character is, but does not give you any background information of his life. This is because you find out more information throughoutRead MoreThe Zoo Story by Edward Albee Essay1007 Words   |  5 PagesThe Zoo Story by Edward Albee In Edward Albees play, The Zoo Story, Jerry tells Peter bizarre stories about people he has encountered that influence his shallow and lonely existence, to demonstrate Albees view that society is unnecessarily consumed by indifference, unkindness, weakness, and emptiness. In an attempt to cause Peter to realize that his own life is filled with emptiness and shallowness, Jerry tells Peter about the lives of some of the people in his boarding house. He talks aboutRead MoreThe Zoo Story by Edward Albee Essay2314 Words   |  10 PagesIn The Zoo Story, Edward Albee shows an encounter between two very different men, Peter and Jerry, sitting at a bench in Central Park. The play depicts people living like animals in cages, isolated from each other, and refusing to communicate. The play presents characters who suffer from lack of real human relationships, the sense of loneliness from being alienated and isolated from other members of their own society. This suffering leads mainly to agoni zing life experiences and finally to the deathRead MoreEdward Franklin Albee IIi : The American Dream, And The Goat, Or Who Is Sylvia?1313 Words   |  6 PagesENG3U0 Research Essay Edward Franklin Albee III is an American playwright mostly known for his works such as Who s Afraid of Virginia Woolf?, The Zoo Story, The American Dream, and The Goat, or Who Is Sylvia? Albee is perceived to be a leader in the creation of the American absurdist drama theatrical movement. Specifically, Who’s Afraid of Virginia Woolf? Opened on Broadway the same month the world was facing heated nuclear tensions between Soviet and U.S. powers during the Cuban Missile CrisisRead MoreAn Analysis of the Illusion and the Truth with the Depression of Human Beingthrough on Psychoanalysis Theory onâ€Å"Who’s Afraid of Virginia Woolf?† by Edward Albee2738 Words   |  11 PagesOnâ€Å"WHO’S AFRAID OF VIRGINIA WOOLF?† by edward albee    Chapter I INTRODUCTION    1. A.  Ã‚  Ã‚   Background of the Study Who’s Afraid of Virginia Woolf? was a play work by Edward Albee. It was produced in New York in 1962. Actually, this era is the transition of  modernism into postmodernism that using the absurdist paradigm in order to break the rules of modernism and found a new era. The theme of the story tells about human condition at that era with combined by Albee with theory of absurd. It was takenRead More Allegory in Edward Albees The American Dream Essay3652 Words   |  15 PagesAllegory in Edward Albees The American Dream Our understanding of Edward Albees achievement in The American Dream (1960) has come a long way since 1961 when Martin Esslin hailed it as a brilliant first example of an American contribution to the Theatre of the Absurd1 and 1966 when Nicholas Canaday, Jr. labeled it Americas best example of what has come to be known as the theatre of the absurd.2 The shrewdest assessment of absurdism in Albee is by Brian Way, who shows convincinglyRead MoreAnalysis Of Who s Afraid Of Virginia Woolf1609 Words   |  7 Pages Analysis Who s Afraid of Virginia Woolf Edward Albee is a well known American was born in Virginia, he moved to New York to start his passion of writing plays and he wrote his first play which is The Zoo story, Albee then started to spend most of his time in the American University Theater. Albee became famous and received numerous amount of awards. He won awards for his plays that include Seascape, Three Tall womenRead MoreThe Game Of Life : Who s Afraid Of Virginia Woolf?1849 Words   |  8 PagesThe Game of Life in Who’s Afraid of Virginia Woolf? Edward Franklin Albee, is an American playwright known for his works such as The Zoo Story, The Sandbox and Who s Afraid of Virginia Woolf? He had an unpleasant childhood as he had a challenging relationship with his adoptive parents; especially his mother who was distant and unloving. Among Albee’s one-act plays, The Zoo Story, The Sandbox and The American Dream were the most successful, but his first full-length play, Who’s Afraid of VirginiaRead MoreThe Theater Of The Absurd1937 Words   |  8 Pagesthat he also clarifies the idea of death, which is linked to the absurdity of life. Albee is mainly concerned with the absurdity and criticizes the chaos of the modern American community. His characters cannot comprehend the meaning of their existence in this world or why they survive. Albee thinks that the existence of the individual is meaningless, because, he cannot find the answer to the many questions. Albee presented his character’s uncertainty in their life, man always looking for meaningRead MoreThe World War II : An Important Factor Influencing Human Behavior1936 Words   |  8 Pageswealthy is possible, but it cannot be continual: a man should aim to gain the valuable quality of morality to establish a real life far from the fantasy and deception of others. In relation to the plays in this study, we find that in The Zoo Story, both Peter and Jerry represent certain values in American society. Regarding Peter, his financial success and his perfect family inspired him, and he seeks to achieve a capitalist approach to the American Dream. On the other hand, Jerry has no wife

Fatigue And Its Effects On The Aviation Industry - 1479 Words

Introduction Fatigue is defined my people in many different ways. The definition I like is, Fatigue is the state of feeling very tired, weary or sleepy resulting from insufficient sleep, prolonged mental or physical work, or extended periods of stress or anxiety. (â€Å"Fatigue 2012†). Fatigue plays a major role in today’s workplace safety and always has. It exists every day in every workplace and if not confronted could be catastrophic to the person or others. In this research we take a look at one industry in particular that is effected enormously by fatigue and that’s the aviation industry. Within the research it will discuss the safety concerns that are prevalent when fatigue is present, possible reasons why fatigue occurs in aviation, what is being done to lessen the effects of fatigue in the aviation industry, and what organizations and management could do differently to control fatigue even more. Methods It is no secret that fatigue can come in different forms: physical, mental, and emotional. Physical fatigue can bring about muscle soreness, oxygen debt, or extreme tiredness caused by sleep deprivation, illness, or poor nutrition. Emotional fatigue resulting from performing undesirable tasks, sometimes under challenging conditions such as lack of proper tools, inadequate lighting, and meeting completion deadlines in terms of time, may affect the degree of high levels of focus and concentration associated with complex tasks and create mental fatigue. The mentalShow MoreRelatedPilot Fatigue Essay1526 Words   |  7 Pagesjust an ordinary career. However, an aviation career comes with many challenges than expected. When focusing on statistics about being a pilot, it indicates a lifestyle that many inspire to work despite the many challenges that face this career. The challenges that pilot face revolve around being rested during long flights, performing unexpected, simultaneous tas ks, and passing the medical examination in order to remain qualified. When combined with fatigue due to long flight hours, these differentRead MoreHuman Factors In The Aviation Industry1057 Words   |  5 PagesThe influence of human factors within the aviation community is wide and apparent in today’s world. There are many human factors that all come with their own disadvantages. However, through the study and experience with human factors come improvements and ways to avoid these disadvantages. â€Å"Human factors are the science of understanding the properties of human capability. The application of this understanding applies to the design, development, deployment of systems and services, and the artRead MoreHuman Factors Caused By The Crash Of American Airlines Flight Essay1738 Words   |  7 PagesFlight 1420. Crew resource management, and fatigue will be closely looked at as the major causations of Flight 1420. The various preconditions for unsafe acts will be reviewed to as they apply to this aircraft accident. The decisions made by the aircrew and the subsequent human error chain during the approach and landing of Flight 1420 will be analyzed to perhaps lessen these same series of errors from happening again in a similar situation. Key words: fatigue, crew resource management IntroductionRead MoreHow to Improve Airline Safety and Pilot Training Essay1135 Words   |  5 Pageswas titled the Airline Safety and Federal Aviation Administration Extension Act of 2010 and is now called Public Law 111-216 (Public Law 111-126, 2010, 3). The bill targets five focal points that will force the Federal Aviation Administration (FAA) to run an even safer operation. These focal points include creating a pilot record database, implementation of NTSB flight crewmember training recommendations, FAA rule making on training programs, pilot fatigue, and flight crewmember screening and qualificationsRead MoreHuman Factors Of Aviation Safety : Cognitive Science1345 Words   |  6 Pages Human Factors in Aviation Safety: Cognitive Science Karreem L. Lisbon Embry-Riddle Aeronautical University May 2017 Abstract Cognitive science is the interdisciplinary scientific study of minds as information processors. It includes research on how information is processed, represented, and transformed in a nervous system or machine. Human factors directly cause or contribute to many aviation incidents that develop into accidents. In this paper, I will discuss how learning, knowledge, languageRead MoreThe Problem With Ageing Aircraft1411 Words   |  6 Pagesmajority of the party that are involved with it disagree[3]. With that said, it is observed that the problem with ageing aircraft starts as early as defining it. For example, according to the Federal aviation administration (FAA), ageing starts from 15 chronological years. On the contrary, the Civil Aviation Safety Authority (CASA) argues that ageing starts the day the aircraft leaves the factory[4]. Hence we observe that there is no single definition for ageing of an aircraft or a definition thatRead MoreEssay on Aircraft Maintainence1546 Words   |  7 Pagesmaintenance AVIATION REGULATION AND SAFETY Question 1 A good safety record is a judgment of past performance but does not guarantee the future (PARLIAMENT of AUSTRALIA 2004) [ref.3]. Airline operators, pilots, mechanics, flight attendants, government regulators and makers all have a stake in making aviation as safe as possible. Howbeit, they are still many aircraft had been crash due to many other reasons, such as the pilot’s error (which we called as the â€Å"human factor†), factor of fatigue, weatherRead MoreStress is an everyday reality in the aviation industry, especially to pilots. Pilots face different1300 Words   |  6 PagesStress is an everyday reality in the aviation industry, especially to pilots. Pilots face different kinds of stress on the job. Overload and underload on pilots is common and has always been overlooked. As a result, poses a threat to aviation safety. The society should pay a considerable attention to this issue. This essay will discuss the effect of stress on pilot performance and ways to r elief stress. It begins with definitions of stress, then it will mention the causes of stress. The essay thenRead MorePilot Fatigue Essay1122 Words   |  5 PagesFatigue is a growing concern and issue in the aviation industry. Although it has been for some time, recently mounting workloads and stress have factored into creating an escalating problem with real casualties and repercussions. â€Å"Pilot fatigue, heavy workloads†¦ may have contributed to an air ambulance crashing into the sea at night during a medical mission†¦Ã¢â‚¬  (Crash Blamed 2006 p.31). Fatigue is an â€Å"insidious† condition that affects a pilot in a way that might make him feel justified in his decisionsRead MoreColgan Air And Continental Connection Flight 3407 Air Crash1209 Words   |  5 PagesBroward Community College Colgan air/Continental Connection Flight 3407 Air Crash Hugo M. Minaya ASC 2320 Aviation Law Professor Mike Nonnemacher 5 August 2013 â€Æ' Hugo M. Minaya ASC 2320 Aviation Law Professor Mike Nonnemacher November 25, 2016 Colgan air/Continental Connection Flight 3407 Air Crash One of the most controversial and important air crash linked to human error of the modern world happened on the night of February 12, 2009. Colgan air flight 3407, operated by Continental

Nazi Germany The Most Evil Man Essay - 1664 Words

Commonly thought to be the most evil man in all of modern history, Adolf Hitler ruled the country of Germany for twelve years. Although he ended up having unlimited power in Nazi Germany, he started his life the way most young men did in the early nineteenth century, a soldier in the Great War. He served his time in the German Military, and when the war ended he returned back to Germany. After the Great War Germany surrendered, and they were forced to sign the Treaty of Versaille. The treated blamed the entire war on Germany, and forced them to pay for all the damage, which was in the billions, caused in the war. Also in the treaty, Germany had to give away about ten percent of its land to surrounding european countries. A lot more was agreed upon in the treaty, but the main goal of it was to push all the blame of World War One into the German people. Germany spiraled into a terrible economic depression; the price of bread skyrocketed to a billion Mark, which was German currency at the time. Near the end of the war, the government was overthrown by the Communist Party of Germany, creating the Weimar Republic. The rough economic state of Germany caused the republic to be doomed from its start. In the midst of all the postwar struggles going on in Germany, Adolf Hitler returned home as a hero. â€Å"..He emerged from the trenches in World War I, where he showed bravery...† (Mitgang, C17). Hitler used the respect he built during the war to start his own party, the NationalShow MoreRelatedPower Of The High Castle By Philip K. Dick1105 Words   |  5 PagesSeptember 2nd, 1945, World War 2 had finally ended, the allies had beaten Nazi Germany and Japan to end the war. A Man in the High Castle by Philip K. Dick recreates the story of World War 2, Dick recreates the story, in which the United States had lost the war 20 years ago, and is now occupied with Nazi Germany and Japan. Slavery in the United States is now once again legal. Power in this new United Sta tes with Nazi Germany and Japan, became more power over the people, power over the environmentRead MorePhilosophy and Evil695 Words   |  3 Pagesï » ¿Philosophy and Evil Genocide is a traumatic part of the worlds history. The term genocide was coined in the aftermath of World War II following the liberation of Nazi concentration camps. When the world learned that more than six million Jewish people had been murdered by the German military because of their beliefs, the universal reaction was disgust and disbelief. Despite all the wickedness that has occurred throughout history, this event was of such a disturbing nature that some had troubleRead MoreEssay on Causes Effects of the Holocaust1422 Words   |  6 Pagesthe Holocaust There are times in history when desperate people plagued by desperate situations blindly give evil men power. These men, once given power, have only their own evil agendas to carry out. The Holocaust was the result of one such mans agenda. In short simplicity, shear terror, brutality, inhumanity, injustice, irresponsibility, immorality, stupidity, hatred, and pure evil are but a few words to describe the Holocaust. A holocaust is defined as a disaster that results with the tremendousRead MoreComparison Of Good And Evil In Shakespeares Julius Caesar718 Words   |  3 Pages Good and evil; two simple words that hold an infinite amount of power. Though they are similar in this aspect, it is a compelling argument that ‘evil’ is stronger and more powerful than ‘good.’ William Shakespeare wrote in his play The Tragedy of Julius Caesar: â€Å"The evil that men do lives after them, the good is oft interred with their bones.† As true as this quote is, the fictional and modern proof accentuates the veracity of the statement. In William Shakespeare’s Julius Caesar, Mark Antony saysRead MoreNazis and Nietzsche Essay example1120 Words   |  5 PagesNazis and Nietzsche During the latter parts of the Nineteenth Century, the German existentialist philosopher Friedrich Nietzsche wrote a great deal on his ideas of morality, values, and life. His writings were controversial, but they greatly affected European thought. It can be argued that Nietzschean philosophy was a contributing factor in the rise of what is considered our worlds most awful empire, the Third Reich. #8249;Such a stance is based on the fact that there are very similarRead MoreThe Worst Dictator Of The World1370 Words   |  6 Pagesthe worst dictator in the whole world. Hitler was a German politician, and he was the leader of the Nazi party. He was also the Chancellor of Germany. As the dictator of the Nazi, he started World War II in Europe with the incursion of Poland in September 1939 and was a central figure of the Holocaust. He was born into a German-speaking Austrian family and raised near Linz. He was moved to Germany in 1913. He was decorated during his service in the German Army in World War I. He joined the precursorRead MoreHope Amidst Terror1036 Words   |  5 Pagespersecution of the Jewish people during the Holocaust is widely recognized as history’s single most malevolent event. Oskar Schindler’s courageous protection of his workers has become one of the most famous acts of compassion that occurred during Hitlers systematic execution of the Jews. S chindler was able to save over one thousand Jews by using his wealth and connections. The compassion that this member of the Nazi party showed to the Jews was punishable by death, yet he risked his life. Schindler andRead MoreAdolf Hitler and His Regime Essay1481 Words   |  6 Pagestwelve. This evil man legalised the destruction of an entire race of people. He plunged â€Å"the world into one of the bloodiest and most destructive wars in history.† (Shirer, 1961) Hitler was a genius but an evil genius. He had the ability to convince millions of German’s of his ideas to extent the power of Germany over Europe, to unite all Germans in a nation and to destroy millions of Jewish people. Even with his disturbing ideas Hitler still fascinates people. 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The Holocaust was the â€Å"purification† of Nazi Germany led by Adolf Hitler from 1939 to 1945. There were millions of people that were cycled through the concentration camps that the Nazis built. The millions of people that were killed are just a small portion of the

Principles of Financial Management Theory and Practice

Question: Discuss about the Principles of Financial Management for Theory and Practice. Answer: Introduction: In the given case, Teal has tried to alter the fixed rate plant-wide overhead system to a department linked overhead system which is a significant improvement to the previous system but still has glaring issues which would not be adequately addressed through this system and is also apparent in the various objections raised by the various department heads. The alternative techniques that could have been employed in the given case are highlighted below. Activity Based Costing - It is an effective technique which is widely used to allocate the overhead costs in a manner which is not based on any of the direct costs. Instead, the overhead costs are related to various activities that are involved in the manufacturing costs which are then broken down into collection of smaller activities with an appropriate cost driver allocated for each of the smaller activities. Once the cost related to each of the small activities is determined, the number of repetitions required for the manufacturing of various product lines typically tends to give a realistic and accurate estimation of the overheads cost associated with a particular product (Bhimani et.al., 2008). This approach makes up for the shortcomings of the volume approach in estimation of overheads costs as there are fixed and variable manufacturing overheads and these need to be accounted for in a different manner which is assured in case of ABC costing. Further, the various overheads costs using ABC would not be linked to the departments but rather to the activities that are being conducted and hence would present a more logical and coherent breakup of the overhead cost which can be used to enhance efficiency through process redesigning or other suitable means (Drury, 2008). One of the precautions that need to be taken with regards to implementation of ABC is that the activities should be sub-divided only to a particular level or else the complexity of the system and the underlying cost tends to overweigh the advantages (Seal, Garrison and Noreen, 2012). Additionally, experienced and skilled manpower should be allocated with regards to appropriately identifying the cost drivers of th e activities and appropriate determine the overheads cost associated with each of the product line (Petty et. al., 2015). Usage of ABC at Evergreen Based on the information provided, it is apparent that the current focus is the LMC division which primarily performs the following functions. HC-13 Lawn Mower Spare part for inventory Work for other divisions For all the above three activities performed by the LMC division, the direct costs and material costs need to be allocated to the respective services considering the individuals tasks required and the underlying cost. This information has already been captured in the case study. The core concern of the ABC costing would be with regards to allocation of the fixed and variable overheads cost which are being departmentally allocated and then being levied on the various functions in the LMC division. In this regard, the appropriate cost driver need to be identified for each of the overhead activities and then based on the number of repetition that is involved in a particular overhead activity, the overheads need to be allocated across the three services which are listed below. The various benefits of allocating overheads cost as per ABC in the LMC division are stated below. It would lead to appropriate pricing of the HC-13 Lawn Mower due to correct allocation of the overhead costs and hence would enhance the competitiveness of the product as it seems that the product is overpriced due to higher burden of overhead costs (Parrino and Kidwell, 2011). The ABC costing would also result in accurate costing of the services provided to other divisions along with the spare inventory. This is pivotal so that these services and spares are not provided to the customers at a loss and appropriate profit margins should be kept. The concerns of the various managers would be addressed as the cost would become more transparent and acceptable to the various managers. Further, this would ensure that the departmental compartmentalisation is avoided to represent cost in a more effective and transparent manner which would improve not only decision making with regards to pricing of products and services but also the overall operational efficiency (Brigham and Ehrhardt, 2013). Lean costing methods The lean costing methods in the recent times are gaining popularity as it enables in enhancing the overall efficiency and eliminate the various incremental costs that may not be required (Bhimani et. al., 2008). Unlike the focus of the ABC method, lean costing aims to identify the cost that are not value adding and hence aims to take measures to eliminate the same so that only those costs remain in the value chain which are actually adding some value. This is an advanced concept which is more suitable for new age service based businesses and would not yield much dividend for Evergreen which first needs to make a transition to ABC (Drury, 2008). It is undoubtedly expected that the new system would have resistance from the various stakeholders who are driven by their own vested interests. Some measures to deal with such resistance are highlighted below (Brealey, Myers and Allen, 2008). Consultation with internal stakeholders based on open communication so that the need and necessity of migration to the new costing system can be clearly established. In this regards, reference needs to be on the incremental gains for the company as an identity rather than harping on departmental gains and losses. Appropriate platform must be accorded to the senior managers so as to voice their concerns and the same must be dealt in a transparent but prompt manner. Successful case studies of rivals may also be presented so as to establish the credibility of the new system and the potential shortcomings of the old system. Special focus needs to be given to departments and managers that are likely to be represented under bad light as a result of new systems and assurance must be provided to them with regards to taking appropriate measures for fixing up the issue. Seeking regular feedback from the key stakeholders during the migration process so that their support does not wane away. References Bhimani, A., Horngren, C.T., Datar, S.M. and Foster, G. (2008), Management and Cost Accounting, Harlow: Prentice Hall/Financial Times. Brealey, R., Myers, S. and Allen, F. (2008), Principles of Corporate Finance, New York: McGraw Hill Publications, Brigham, E.F. and Ehrhardt, M.C. (2013). Financial Management: Theory Practice, New York: South-Western College Publications, Drury, C. (2008), Management and Cost Accounting, London: Thomson Learning Parrino, R. and Kidwell, D. (2011), Fundamentals of Corporate Finance, London: Wiley Publications Petty, J.W., Titman, S., Keown, A.J., Martin, P., Martin J.D. and Burrow, M. (2015), Financial Management: Principles and Applications, Sydney: Pearson Australia, Seal, W.B., Garrison, R.H. and Noreen, E.W. (2012), Management Accounting, Maidenhead: McGraw -Hill Higher Education.