Cost Accounting Essay Example for Free

Cost Accounting Essay If you are starting out in a new business, especially a service/manufacturing business, understanding the cost accounting system and which cost accounting system will work best for your company, is the first step to being successful. Once you find someone to help you navigate those waters, let them help you sail the rough seas of direct and indirect inventory, direct and indirect labor costs, and how to allocate factory overhead as well. While it all may sound confusing, having the right person with the right knowledge and advice, can make all the difference to you and the success of your business. We learned in Chapter 19 that cost accounting systems calculate, register, and record product costs. Once these costs have been recorded, administrators and supervising personnel can use these costs for setting their product prices, controlling operations and developing financial statements. These reports can play an important role in the financial decision making process for your company so it is imperative that they are accurate and detailed. There are two different types of cost accounting systems. There are called job order cost systems and process cost systems. While both systems are used by manufacturing companies, the job order cost system is used by companies that manufacture custom products or groups of products that are alike. The process cost system, on the other hand, is chosen by manufacturing companies that make units of a product that are impossible to tell apart and are produced using a continuous production process. Once you have chosen your type of cost accounting system, you will need to know what types of costs that will need to be reported and the difference in those costs. First, you have direct materials cost and indirect materials cost. Direct materials costs are materials that will be used as an essential part of the finished product. For example, for an electrician, direct materials would be receptacles and wiring. To be considered and classified as a direct materials cost, it has to be used as an essential part of the finished product and it has to be a significant portion of the total cost of the finished product. If it does not fit these two requirements, then it is considered an indirect materials cost, or factory overhead cost. â€Å"Indirect materials are materials used in the production process, but which cannot be linked to a specific product or job. Alternatively, they may be used in such insubstantial quantities on a per-product basis that it is not worthwhile to track them as direct materials† (Bragg) .An example of an indirect materials cost, or factory overhead cost, for an electrician would be electrical tape and solder. Next, we have direct and indirect labor costs. As with direct materials costs, labor costs must also meet the same two requirements to be labeled direct labor costs. They must be an essential part of the finished product and must be a significant portion of the total cost of the finished product. If they meet these two requirements, these labor costs are considered direct labor costs. If they do not meet these requirements, they are indirect labor costs, or factory overhead costs. The janitor who cleans the building incurs labor costs for the company; however, the janitorial costs are not an essential cost of manufacturing their product. As a result, the janitorial labor costs are indirect labor costs, or factory overhead cost. So what are factory overhead costs and how do you measure and record it? Our textbook describes both in detail. Factory overhead costs are indirect costs of the product. As previously mentioned, these can be materials and labor costs that do not directly enter into the finished product. Some examples include: Heating and lighting the factory Property taxes on factory buildings and land Depreciation on factory plant and equipment Sandpaper, glue, buffing compound Power to run the machines Salaries of production supervisors Because factory overhead costs cannot be directly earmarked to jobs, they are instead, applied to jobs using a common measure related to each job. This common measure is called an activity base. The activity base used to apply overhead should reflect the use of factory overhead costs. Factory overhead costs are usually applied to jobs using a predetermined factory overhead rate computed as follows: Predetermined FactoryEstimated Total Factory Overhead Costs Overhead Rate = Estimated Activity Base For example, if a company estimated a total factory overhead cost of $50,000 for the year and the activity base as 10,000 direct labor hours, a predetermined factory overhead rate of $5 per direct labor hour is computed using the estimated amounts at the beginning of the period. Predetermined factory overhead rated are computed because managers need information about the product cost of each job in a timely manner. With timely information, managers can fine-tune manufacturing methods or product pricing. Remember, during each step of your manufacturing process, identify and record every cost as well as determine whether the costs are direct, indirect, or factory overhead. Keeping up with these costs will help you determine the final cost of each unit and whether or not to make any changes necessary for a more profitable future. Works Cited Bragg, Steven, â€Å"What are Indirect Materials?† Questions Answers – Accounting Tools 1 June 2013. Warren, Reeve and Duchac. ACCT 1101 Chapters 18-26 Managerial Accounting. Ohio: Cengage, 2012. Print.

King of the castle tension Essay Example for Free

King of the castle tension Essay ?â€Å"I’m the King of the Castle†: Literature Coursework Investigate the ways in which Susan Hill uses language to create tension and a sense of foreboding in â€Å"I’m the King of the Castle† Susan Hill implements several writing techniques to create tension in the novel. Tension in this sense simply means mental strain or excitement in the readers. One of the techniques used is shown when she uses a third-person narration to narrate the story. This narrator is omniscient and implies that he/ she is not one of the characters in the novel, and yet at the same time knows everything that is running through the characters minds. Hill uses this technique to bring the readers on a journey of moving freely in time and space to allow them to know what any character is doing or thinking at any one point of time. This is only possible because the narrator is not a character in the novel and is allowed to be anywhere, anytime. Susan Hill uses many different techniques to put a point across, the most important being her use of imagery. However her writing also has many other qualities such as good structure and her ability to think like her characters. In addition she manages to build up tension and uses different ways of emphasising words or phrases. All of these factors contribute to her unique evocative style and add to her reputation of being a very talented writer. In chapter eleven, she describes vividly how Kingshaw feels sick with fright when Hooper locks him in the shed. He retched, and then began to vomit, all over the sacks, the sick coming down his nose and choking him. It tasted bitter. He bent forwards, holding his stomach. When it finished he wiped his mouth on the sleeve of his shirt. He was shivering again. This passage is an example of her excellent use of imagery. She conjures up a picture of the scene as well as expressing Kingshaws fears and senses in an evocative style by using a scene that we can all relate to and understand. An example of Susan Hills good structure is at the very beginning of the novel, when Hooper and Kingshaw first meet, Hooper sends Kingshaw a note saying I didnt want you to come here. This sets up the story line from the beginning, leading us to expect events to come. Then at the very end of the novel before Kingshaw commits suicide, Hopper sends him a final note saying Something will happen to you Kingshaw. She shows the ability to be able to think like a child, which adds to the overall affect of the book because the main character is Kingshaw who is a child. This process of her thoughts gives us a wider understanding of Kingshaws character and his thoughts. Examples of her thinking like a child appear in many forms in the novel. One of them is her use of childish language and grammar. Now, he thought, I know what Hooper is really like. Hes a baby. And stupid. And a bully. Notice in this particular phrase that she uses childish words like baby, stupid and bully. The use of short abrupt sentences emphasise the words and adds to the childish theme, because it is grammatically incorrect to start a sentence with a conjunction, which is what a child may do). Another form of her childish thinking is how she shows an understanding of childrens fears and their reactions. An example of this is Kingshaws fear of moths. There are a lot of moths, Hooper said softly, there always are, in woods. Pretty big ones, as well. Kingshaws stomach clenched. In his nostrils, he could smell the mustiness of the Red Room. This passage shows how Hooper taunts Kingshaw with his fear (childishly). She shows Kingshaws reaction to his fear by saying his stomach clenched. She then continues with his memory of the Red Room, where he had been scared by the death moths, using her evocative style to describe how he associates moths with the musty smell of the Red Room. She uses the example of moths throughout the book, along with Kingshaws other fears such as birds. To keep the reader alert Susan Hill tended to change from one scene to another very abruptly. A Classic example is in chapter sixteen, when every one was in the Breakfast room on the day of Mrs. Helena Kingshaw and Mr. Hoopers wedding announcement. Suddenly the scene changes to them being in a muddy field. This can be quite confusing for the reader but it does keep them alert. It was also in this scene where Susan Hill showed her ability to build up tension. This was done by Kingshaw expressing his fears about something that we do not know about, and Mrs. Helena Kingshaw talking about how he was scared by this thing when he was little. As the passage continues the writer gives us a clue that the unknown fear is of a certain place and finally (after a page of writing) she tells us that the place in question is a circus. Susan Hill uses many different techniques to build up an atmosphere. In my opinion the most effective atmosphere that she created was in chapters twelve and thirteen, when Hooper falls off the castle wall. When Kingshaw reaches the top of the castle (without Hooper) he feels a sense of power. He shouts out â€Å"Im the King of the castle† which relates to the title of the book. To make us understand how Kingshaw really does feel King, she repeats the phrase I am the King thrice. He felt so powerful that he thought he could kill Hooper. When Kingshaw is in a rage with Hopper, telling him to come down, he swears at him, this shocks the reader, as he is only a child. When Hooper is falling off the castle wall Kingshaw commands TAKE YOUR HANDS OFF THE WALL, HOOPER. The use of capital letter creates the effect that what he is saying is important. When Hooper falls and is carried off on a stretcher, thunder rumbles in the back ground which gives the ironic affect that it is not going to be a good thing for Kingshaw. Kingshaw is then made to get down from the castle, which can be classed as an example of his life. Every time he reaches the top he is always forced to go back down which is, once again, ironic. The whole book gives an immense sense of tension to the reader. The atmosphere is one of suspense and danger. The overall use of abrupt, simple dialogue accentuates the feeling of incoming peril. Susan Hill writes the novel in a way which causes the reader to constantly be alert, and to expect the sinister and foreboding to occur. Arsalan Abdullah

Factors Affecting Air Transport Industry Communication

Factors Affecting Air Transport Industry Communication Air Transport Industry Communication There are many factors which affect communication within individual air transport companies and other organisations they interface to in the course of normal business operations. In many cases, the only common contact point for the great numbers of staff working within the industry is the airport which they work in. Even this contact opportunity is not true of many mobile staff such as cabin crew who operate in a transient mode across many airports in the course of normal business. Organisation Air travel is accomplished by a wide diversity of organisations; include air traffic controllers, baggage handlers, security staff, aircrew, customs, catering, fuel provision, engineering, freight handling, ticketing, public announcements, and a host of other functions which are required to operate the businesses. This factor in itself makes organisational communication extremely difficult. Compounded to this is the ever-growing move towards airports becoming places hosting retail outlets with their own set of requirements in terms of types of staff, operational activity and objectives. Cultural Workers in the air travel industry come from a wide variety of educational and ethnic backgrounds, which is made more complex by the skills and level of responsibilities held by individuals. For example, an airline pilot or air traffic controller has had significantly more training and responsibility for adherence to operating instructions than a person in the catering supply business. Such wide levels of education and cultural background are factors which make common communication methods relatively inefficient. 24 Hour Operation With so many organisations and types of staff involved, communication is further complicated by working hour’s patterns. Flight crew are transient visitors through airports and while they spend many hours together in the course of their duties, their opportunities to interact with ground staff of all kinds are very limited. Support service personnel, such as engineering, baggage handling and other staff who perform vital functions in the smooth operation of air travel vital have virtually no contact with flight crew. Mobility Many airport workers are required to be mobile, not simply flight cabin staff. Ground crew, coach transport, runway and taxi-way patrol staff among others, are all mobile and rely mostly on mobile radio communication to stay in touch with those who direct their activities. This, however, does not lend itself to communication between the various groups, resulting in few opportunities to either meet with or gain understanding of the concerns and goals of other personnel. Competition Air travel companies are engaged in fierce competition for customers and revenue. This factor tends to discourage sharing of information and acts as an inhibiting factor to industry-wide communication. Fear of loss of information on future sales initiatives or financially sensitive aspects make for a climate of unwillingness to share plans and objectives, which is a natural part of competitive business but is a negative factor for the promotion of common industry-wide communication. Compensating factors Individual company newsletters and internal staff communications, either paper or electronic mail, are one of the ways in which internal communication may be improved. One suggestion for improved communication might be a wider use of organised events such as ‘away-days’ utilised by many large companies to encourage better understanding of people’s roles in organisation and promote a sense of common purpose. Removal of staff from the ever-present pressures which accompany the work environment to a different location where they are not constantly interrupted can have the benefit of making them think about the whole enterprise as opposed to being focussed on their own constricted view of the workplace. Individual parts of the air travel industry have already formed their own groups which span company boundaries and aim to share information and promote improvements in various aspects such as safety, training and other commonly shared concerns. The concept of the ‘suggestion box’ has tended to be overtaken by the idea of offering employees various types of incentives for suggested improvements in methods of working or cost saving. Passenger Communication Most passenger communication takes the form of display screens showing flight timings and details including gate numbers, possible delays, and cancellations. This is supplemented by announcements on public tannoy, but in a global community, few airports can offer the variety of language expertise to cover all passengers. Information points assist in improving passenger experience but are mainly focussed on directions to facilities such as surface transport, hotels and directions within the airport Individual airlines are poorly supplied with customer service points where specific queries or issues travellers may have with their travel. Common Purpose Unlike large corporations, there is no concept of being one organisation with common goals, values and objectives among the diverse grouping which forms the air transport industry. This makes pursuit of a common set of goals virtually impossible. Technical Communication Improved air traffic management technology, both in terms of handling flight and ground movements would be a factor which could lead to improvements in safety, collision avoidance, reduction in fuel costs and better adherence to scheduled flight times. Improvements in air to ground communication technologies would assist in reducing the effects of misunderstanding and potential error which can cause delays and confusion. Noise Especially for ground operations, noise is a problem. Staffs is normally issued with ear protectors, and rely on hand signals, assisted by electronic boards or signalling paddles to indicate their instructions to other airline staff. Improvements in head set communications devices could lead to improvements in this area. In-flight Communications Passengers in most flights have the benefit of clear and audible information supplied from the flight deck about general conditions of the flight, time of arrival and any delays encountered, although this tends to be at the discretion of the captain. This compares well with the many railway station information systems which are often limited to electronic bards and the announcements are often inaudible due to background noise. In summary there are many challenges inherent in communication both within individual companies and in the wider industry but there are a range of actions which can be adopted from other business sectors which can improve the situation. Problems and Solutions Growth The general public shows increasing desire to fly to more destinations, for both leisure and business. Globalisation of businesses increases, requiring staff fly to meetings, conferences and other events. Increased disposable income and short and long haul vacation breaks have become increasingly attractive. Countries of Eastern Europe are opening up free markets and become more integrated in the European Union, providing opportunities for more destinations.  [1] Growth prospects exist in rapidly developing countries like India and China. The last decade has seen an approximate 100% rise in air freight. Air transport has increased 500% in the last 30 years. Competition Among airlines is competition fierce, with various offers used to tempt passenger numbers. Prime routes like long-distance business travel offer the best profit margins today, but business travel is unlikely to grow at the rate of economy class. Lower landing fees at ‘out-of town’ airports reduce costs, but have a negative effect on customer perception due to distance from intended destinations Low cost versus national airlines is an example, and Easyjet which first operated a commercial flight on 10th November 1995 has since grown to become one of the leading players in this type of travel within Europe.  [2] Countries with large distances between population centres, such as Australia, predict growing demand. High population density countries, such as the UK, have underdeveloped, road/rail infrastructures, compared with European neighbours. The uptake of high-speed rail transport between major cities would negatively impact air travel. This has been suggested in the UK as a means of reducing traffic and pollution. The Magnetic Suspension (MAGLEV) very high-speed train was first proposed back in 1966.  [3] Speeds of over 500 Km per hour have been achieved on test tracks and while no rail transport currently operates at this speed, if fully developed could compete directly with short haul flights. Terrorism Threat of terrorism has led to increasing security and growing expense, together with passenger disruption. The impact of 9/11 on air travel was massive. The European Aviation Association in Brussels noted that between September 11 and November 4th there was a drop in North Atlantic traffic of 35% and European traffic by 10% for major European airlines. Recent events in the UK reported in the news media resulted in dramatic changes in security practices and passenger freedom While this effect is likely to be transient, there is always the danger that a significant event will occur again. This impact may be reduced by ramping up public relations exercises making the public more aware that flying remains the safest form of travel. Public Relations The air travel industry is very effective at marketing seats on flights. This positive factor has boosted sales and assisted growth. The industry as a whole in not successful in handling negative publicity associated with flight delays, strikes, response to terrorist threats and similar events. British Airways Authority performance in defending the chaos which followed the recent security clampdown at major UK airports was an example of inept public relations leading to loss of confidence.  [4] The industry could benefit from improved self image. A good example was provided by the British Airways publicity on their web page entitled â€Å"Air transport and climate change†, aimed at countering negative publicity surrounding issues of public concern.  [5] Runways Ongoing investment in new airplanes of differing types has some manufacturers developing very large carrying hundreds of passengers, while others opt for smaller planes which can be more flexible in use. The latest Boeing jet currently has a restricted number of runways it can land and runway construction can take years to complete. Traffic Density This is evident in major hub airports, such as JFK, Chicago, Heathrow, Charles de Gaulle, Schipol etc. There are safety considerations relative to take-off and landing numbers which permitted at any one airport or flight corridor. Capacity problems will limit the ability to handle additional passenger numbers in crowded airports and may stunt growth in prime destinations of choice. This may be countered by rescheduling some regular services to alternate airports with offers of price reduction. Environment Pressure from the environmental lobby is increasing to curb emissions. Not confined to groups such as Friends of the Earth, but governments, European laws, and the increasing acceptance by the general public that global warming is a reality requiring action. This negative effect is forcing industry to develop improvements in fuel efficiency and lower emissions to comply with increasingly tougher legislation. This could be countered by investment in engine design, careful routing of flight paths and use of more modern aircraft which are quieter and more efficient in fuel consumption. Timings Restrictions are imposed on when flights may take place in many airports. Some locations handle traffic 24 hours per day, but many restrict hours of operation on grounds of noise pollution. This negatively affects overall air traffic costs. To counter this, emphasis could be placed on publicity showing that airport expansion brings increasing employment, in construction, and later in operation of the facility. T Fuel The high price of aviation fuel has impacted on costs of operation. This may have little impact on business or first class travel, but rising prices for low-cost airlines will see their profit margins squeezed and their rapid growth slowed. Links Modern airports now have express rail connections and frequent coach services. Investment in this off-airport transportation is a positive growth enabler. The negative side is that new road and rail links take time and are often under control of national or local government agencies. To counter the tendency for this to constrain expansion, the industry needs to influence and educate such decision-making bodies on the long-term benefits of such investments. Bookings The upward trend in seat bookings utilising websites helps to lower airline administrative costs and is increasingly an attractive option both for private and company business travel departments. The implication is that the industry will increasingly be dependent on information technology to process bookings on a 7 x 24 hour basis. This represents a move from labour intensive bookings and check-in activities to increased reliance on technology. This dependence carries implications for security of passenger’s personal data including credit card details. Emphasis is on the reduction of disclosure or misuse of sensitive information. Stringent requirements apply to handling, protection, storage and disclosure of such data.  [6] Legislation Many factors of a legislative nature impact air travel. Ryanair obtained discounts from in terms if low landing costs at underutilised airports, as a cost reducing measure, but in 2004 the European Commission required Ryanair to repay 4 million Euros it had obtained from Brussels Charleroi Airport. In the UK, the Department for Transport produced a white Paper on ‘The future of Air Transport’ which sets a framework for regions and possible developments. The paper also focuses on impact assessment of new building, emissions and the environment, noise, and public transport access. These factors, if implemented in a bureaucratic fashion, have the impact of restricting growth.  [7] Health and safety legislation affects travel in terms passenger comfort and working conditions of aviation staff. The Civil Aviation (Working Time) regulations, 2004 apply within the European Union and impose working time limits. Health and safety executives across many countries are taking note of such issues as transport and fuelling of planes, engineering, catering and baggage handling risks.  [8] The negative impact of these factors and may be countered by lobbying for informed professionals in the industry, providing consultation with bodies developing such directives. Volatility Mergers have become very commonplace in the air travel industry, particularly in the aftermath of 9/11, when a number of carriers suffered dramatic downturns in passenger numbers. In the 1980’s and 1990’s there were significant downturns in air travel, especially in the USA, where mergers, takeovers and bankruptcy of carriers were frequent. The air travel industry across all continents remains subject to such factors which can impact share prices. Aids to overcome this are flexible and well-managed business objectives, which can rapidly adjust to conditions.  [9] Agreements Air travel agreements have moved on from the concept of ‘flag carriers’ and restrictions on flights and landing rights. The European Community has extended air transport agreements between EC member states and a number of other countries. Involved countries, either in negotiation or compete, include New Zealand, Morocco, Singapore, United Arab Emirates, Russia, Ukraine and South Eastern European states. This will be of benefit by expanding both freight and consumer markets. An EC press release in 2006 outlined the background to these agreements citing the role of air transport in generating employment, revenues and other benefits.  [10] In summary the industry faces many challenges but growth looks positive, if managed with modern business techniques. References Aviation Week, 2006, ‘New Central European LCC’s expand rapidly’ BBC and ITV news August 2006 Department of Transport, 2003, ‘The Future of Air Transport and the Civil Aviation Bill’ European Commission Press Release 2006, IP/06/810 Heppenheimer, T.A., 1995, ‘Turbulent Skies – The History of Commercial Aviation’ ISO/IEC 17799:2000 Information technology –Code of practice for information security management Jones, L 2005, ‘easyJet’, Aurum Press Limited Taylor, A, 1992, Hi-Tech Trains UK Health and Safety Executive Special Transport Sectors Unit www.britishairways.com/travel/crglobalwarm/public Footnotes [1] Aviation Week, 2006, ‘New Central European LCC’s expand rapidly’ [2] Jones L 2005, ‘easyJet’ [3] Taylor, A, 1992, Hi-Tech Trains [4] BBC and ITV news August 2006 [5] www.britishairways.com/travel/crglobalwarm/public [6] ISO/IEC 17799:2000 Information technology –Code of practice for information security management [7] Department of Transport , 2003, ‘The Future of Air Transport and the Civil Aviation Bill’ [8] UK Health and Safety Executive Special Transport Sectors Unit [9] Heppenheimer, T.A., 1995, ‘Turbulent Skies – The History of Commercial Aviation’ [10] European Commission Press Release 2006, IP/06/810

Marijuana Should Be Legalized for Medicinal Purposes Essay -- Argument

Marijuana Should Be Legalized for Medicinal Purposes How would most Americans react if the law allowed the use of heroin, LSD, or amphetamines for medical purposes? Many of us would react in disbelief mainly because of the effects of these powerful and addictive drugs. However, in Arizona the law permits the use of heroin, LSD, and amphetamines for medicinal purposes, yet the medicinal use of marijuana remains illegal in the United States ("Facts"). Because marijuana is categorized as a Schedule 1 drug under the federal Controlled Substance Act ("Issues"), physicians cannot legally prescribe it. The national debate on the effectiveness of marijuana as medicine is divided between those who advocate marijuana's medicinal value and those who dismiss the claim that marijuana poses any medicinal value. Although many regard the use of medicinal marijuana as a hoax, there is evidence to the contrary that helps to create a substantial argument as to marijuana's ability to provide effective relief from certain symptoms of disease. Patients of t erminal or critical illnesses should be allowed, under the care and supervision of a physician, the option of using marijuana for medicinal purposes. First and foremost, the medical value of marijuana is primarily a means of relief from the symptoms associated with diseases themselves and their treatments, not a cure. Therefore, its therapeutic values are not based on a particular disease, but rather the symptoms such as nausea, vomiting, and anorexia caused by loss of appetite and chronic pain. The exact reason why marijuana relieves such symptoms is not known but most likely lies in its organic composition and ingredients. Marijuana is made up of over 400 organic chemicals, 60 of which are... ...arijuana: the struggle for legalization." CNN Interactive. 1 Dec. 2013. http://www.cnn.com/HEALTH/9702/weed.wars/issues/background/index.html. * "What is the treatment cost of medical marijuana vs. the cost of Merinol?" 2 Dec. 2013. http://medicalmarijuanaprocon.org/bin/procon/procon.cgi?database. * "Clinical Pharmacology of Marijuana." Workshop on the Medical Utility of Marijuana. 1 Dec. 2013. http://www.nih.gov/news/medmarijuana/MedicalMarijuana.htm#clinical. * "Medical Value and Use: Do many physicians support medical marijuana?" Medical Marijuana procon. 1 Dec. 2013. http://www.medicalmarijuanaprocon.org/bin/procon/procon.cgi?database=5-B-Subs-1.db&co * "Medical Value and Use: What are the benefits and risks of Merinol vs. marijuana?" Medical Marijuana procon. 2 Dec. 2013. http://www.medicalmarijuanaprocon.org/bin/procon/procon.cgi?database

Personal Narrative- A Preventable Death Essay -- Personal Narrative

Personal Narrative- A Preventable Death He looks at his watch and realizes that he has to leave now before he gets yelled at due to missing the 12:00 curfew. Upon my cousin Sean's arrival home, he begged his mom for an extended curfew, after all he was the star of the 19991 homecoming football game at Royalton high school, he should have been able to stay out later. After losing this fight with rather stubborn mom, and her giving him a stern "Sean I am not going over this again, it is late and I would like you to live until morning, so you need to go downstairs and get some sleep." he hung his head and went downstairs. Sean decided to be rebellious and ignore the part where his mother said to go to bed. After deciding that his mom and dad were finally asleep and wouldn't hear his truck start, he crawled out of his window and returned to the party. His parents were suddenly awoken by a loud knocking. Unfortunately it was not Sean. It was a Police Officer from their town, "Are you the parents of a mister Sean Schmidt?" "Yes," Sean's parents paused as they knew what was soon to come "we are his parents, officer, how can we help you?" "I am afraid that your son has been injured in a car accident and I need you to come to the hospital with me." "Sean is downstairs sleeping, I watched him go down there when he came home last night," Anne said and then spun around and ran downstairs, in an attempt to prove the Police Officer wrong "Allen, he is gone!" She shouted back up the stairs in disbelief and horror. They then went to the hospital hoping that they would get to hug him, hold him, and make him better. It didn't hit them until they were in the morgue identifying the body of their dead son, they were never going to be able to ho... ..., you know I'll make it home just fine' after fighting with him for about 20 minutes, I told him to leave." We both just sat there and cried. Her crying was all due to how much she missed him, and so was most of mine. The rest of my tears came from the fact that one of the biggest influences in my life killed himself for one night of fun, and free beer. I had learned after that, that no matter how much people laughed at you for being the "designated dumb ass" at all of our high school parties, that it was well worth it. If only one person had taken his keys, or stayed sober and drove Sean home, I wouldn't be writing this paper on his death, I would be writing it on how he always made us laugh when he would lip sync to all of those Ray Stevens’ songs, and how the family gatherings could never start without him. Was that one night of fun and free beer really worth it? Personal Narrative- A Preventable Death Essay -- Personal Narrative Personal Narrative- A Preventable Death He looks at his watch and realizes that he has to leave now before he gets yelled at due to missing the 12:00 curfew. Upon my cousin Sean's arrival home, he begged his mom for an extended curfew, after all he was the star of the 19991 homecoming football game at Royalton high school, he should have been able to stay out later. After losing this fight with rather stubborn mom, and her giving him a stern "Sean I am not going over this again, it is late and I would like you to live until morning, so you need to go downstairs and get some sleep." he hung his head and went downstairs. Sean decided to be rebellious and ignore the part where his mother said to go to bed. After deciding that his mom and dad were finally asleep and wouldn't hear his truck start, he crawled out of his window and returned to the party. His parents were suddenly awoken by a loud knocking. Unfortunately it was not Sean. It was a Police Officer from their town, "Are you the parents of a mister Sean Schmidt?" "Yes," Sean's parents paused as they knew what was soon to come "we are his parents, officer, how can we help you?" "I am afraid that your son has been injured in a car accident and I need you to come to the hospital with me." "Sean is downstairs sleeping, I watched him go down there when he came home last night," Anne said and then spun around and ran downstairs, in an attempt to prove the Police Officer wrong "Allen, he is gone!" She shouted back up the stairs in disbelief and horror. They then went to the hospital hoping that they would get to hug him, hold him, and make him better. It didn't hit them until they were in the morgue identifying the body of their dead son, they were never going to be able to ho... ..., you know I'll make it home just fine' after fighting with him for about 20 minutes, I told him to leave." We both just sat there and cried. Her crying was all due to how much she missed him, and so was most of mine. The rest of my tears came from the fact that one of the biggest influences in my life killed himself for one night of fun, and free beer. I had learned after that, that no matter how much people laughed at you for being the "designated dumb ass" at all of our high school parties, that it was well worth it. If only one person had taken his keys, or stayed sober and drove Sean home, I wouldn't be writing this paper on his death, I would be writing it on how he always made us laugh when he would lip sync to all of those Ray Stevens’ songs, and how the family gatherings could never start without him. Was that one night of fun and free beer really worth it?

The Theme of Loneliness in I Am the King of the Castle Essay -- Susan

The novel â€Å"I am the King of the Castle† clearly explores the themes of loneliness, sadness and depression in its plot. All of the main characters have difficulties with relationships and end up facing depressive moments and experiences, some insignificant but some crucial and terrifying. Joseph Hooper (father), Edmund Hooper (son) and Charles Kingshaw are three characters showing explicit loneliness almost throughout the whole novel. Their loneliness is shown by several reasons and caused by a large number of factors, most involving family issues. Joseph Hooper’s loneliness is caused mainly by his everyday lifestyle and habits. The loss of his wife made him deserted and very distant from his own son, Edmund Hooper. He is absent from the life of his son, ending up with having no one at all. Susan Hill makes us notice Joseph Hooper ´s loneliness in several ways using special techniques. It is easy to tell he is lonely without having to read much into the book or into his character. He doesn’t have a wife, and is not close to his son at all, neither by companionship nor by simply just educating him. Susan Hill also describes him in a very insecure way. We can notice this because he is always trying to prove himself to other people, even to his son, showing immaturity and lack of confidence. His timidity allows him to be easily vulnerable: â€Å"He shrank from the impression in the boy’s eyes, from his knowingness. He was his mother’s son.† Joseph hooper is so apprehensive, he is threatened by his own son. We can notice he is also a kind of â€Å"desperate† guy by the way he acts towards Miss Kingshaw and by the fact that he wants her recieves her in his house without even knowing her well enough. His insecur... ...alone with no one looking after him leads him into a very narrowed mind, that suggests that he needs to be alone and be the best when actually the thing he most wants is enchantment and worship. Kingshaw’s suffering mostly comes from his mother’s atitude, but he is so used to also being alone that he dosen’t attemp to save himself or ask for help, he gives up taking death as an easier option than persistance and fighting. Susan Hill’s cinematic view, helps to create tension and increases the characters feelings. The theme loneliness is carried through the whole book. It is actually the principal subject and doesen’t even get better at the end. As well as leading one of the characters to suicide, the loneliness remais because Hooper got what he wanted at the end but he is in fact still alone and miseralble with the same deterring father and Miss Kingshaw.

Chilean Copper Mine Collapse Essay

This paper will discuss in how important it’s to know your audience. When having to communicate a disaster like the Chilean copper mine that occur in South America it’s one example of where knowing your audience was a very important issue. This disaster in the Chilean copper mine, a disastrous downfall in one of the shafts of the mine has left 33 miners trapped 310 meters below the ground. The outcomes of the company and their reaction to the disaster would eventually define how the world, their audience, would see them. It turns out to be very crucial that the spokesperson of the company who issues updates and information to the public is careful and sensitive to the families. The audience the company would be reporting to would be made up of the news correspondence, the victim’s families, and the media. Not only would the company spokesperson have to keep the reputation and point of view of the mining company in one piece, they would have to issue specific and straightforward information that would not always be in the greatest interest of the company’s position. All though in the beginning the company may not have a great extent of information, it’s necessary for them to inform the families with as much information as soon as possible. This would consist of any information as to what is taking place in the mine while the miners are still trapped. When communicating we need to have some emotion and sympathy than just  the facts of what is going on inside the mine. With all the families wanting to be inform that everything is okay and everyone is doing his or her best to get the situation under control. When speaking to any type of media they are concerned only about the facts. They do not care about emotions or sympathy of the friends or families. If there are no facts to give to the media than nothing should be assumed to those until there are facts to share. The collapse would not only have emotional impact on the 33 miners trapped underground, the family members of those miners would be distressed as well. The family members of those 33 men would have to wait in suffering before they would receive word of their family member’s fate. When a disaster of this extent occurs, the company has the obligation to keep the family members well-informed every step of the rescue progression, above the news bulletin and media. Furthermore informing the families right away in regards to what’s being done to rescue the miners is very important. For instance the families should be inform that while the miners remain in the trapped mines the government is taking steps from getting doses of anti-depressants for the men. Also they’re sending down fresh clothes and games to help keep them physically and mentally fit. In addition the families need to know that the government and rescue team is guiding the miners to a secure area. The secure area is where they can establish various places one for resting and sleeping. The families of the miners need to be informed that the rescue team is doing everything possible to keep the miners in good spirits. Also asking the families to get involve by writing positive encouraging letters for their love ones it’s encouraged. When communicating to the families that the government has contacted NASA to help with the rescue it will give them a little piece of mind. Let them know the rescue team will be able to utilize all the new technology of NASA‘s and their resources to rescue the miners. NASA who has sent people to the moon and outer space has many tools and resources for a situation like this. Therefore the most appropriate channel to communicate with the media, families in a situation like this one of the trapped miners is face to face. The reason to announce the incident face to face is because it shows your compassion, truthfulness and braveness. I would say for the employees of the company I would use email and face to face. The email would be sent out first to the employees followed up with a face to face is case they had any questions or concerns. In conclusion it’s important to remember that timeliness is of the utmost importance when dealing with situations of this magnitude. When taking families into consideration, the company must deliver the information of the mine collapse with an extreme level of discretion, clarity, and encouragement and compassion. References http://web.ebscohost.com.ezproxy.apollolibray.com http://www.msnbc.com.world_news-americas/t/trapped-chilean-mines