Write your opinion about northern ontario Assignment

Write your opinion about northern ontario - Assignment Example This place the region in the north although the region is not very northerly compared to other Canadian provinces. The only distinct region in Ontario is the north and south. Over the years, the region that can be referred to as North Ontario registered a population decline. At the same time, southern Ontario gained population. In addition, the northern part is sparsely population but the southern regions have more people per square kilometer by more than 100 times. This population difference has not always been like that. According to statistics, northern Ontario has lost people due to emigration. The difference between the northern regions and the southern regions was probably not as large in the past. Economy in the north has been characterized by boom and bush. This probably explains wild population changes. Migrations must have been dictated by this boom and bust cycles. This kind of boom/bust cycles are common with economies that rely heavily in resource extraction. As long as the resource has huge demand, the boom attracts people and bust pushes people into other regions. Population in the north could have been more stable if the region’s economy was more diverse. There is little manufacturing that can give people stable jobs. The north trails other regions in terms of employment. The further north you move, the worse the problem of unemployment. When Ontario is compared to other regions in the county, the region as a whole fares poorly. Politically, the region feels isolated from the rest of Ontario. The problems of employment and exclusion are worse in the north and this creates disaffection. As a result, Northern Ontario Heritage Party want a separate province for the north so that the region’s problems can be better articulated without submersing them in those of the more prosperous southern region and other parts of Ontario. Northern also consider the southern ignorant of the problems that are present in the north. To make

Aging out of the adoption system in Massachusetts Research Paper

Aging out of the adoption system in Massachusetts - Research Paper Example Aging out of the Adoption System in Massachusetts In 2009 approximately 423,773 children nationwide were in the foster care system of that number some were adopted, but for others that remained in the system the experiences of their adolescence are times to be quickly forgotten and put far into the past Annually, approximately 24,000 children age out of the foster system that number excludes those that run away and those reunited with family members. In most states foster care stipulations do not provide assistance once a child has his or her 18th birthday This paper will list some of the past and current child welfare policies enacted in the United States that are actively providing assistance to states to alleviate the problems that youth aging out of the foster care system are encountering. Additionally, highlighting the State of Massachusetts discussing the innovative and creative methods state administrators are developing to provide substantial assistance to children transition ing from foster care to independence (Commonwealth of Massachusetts, 2011). The final talks will provide an analysis of the effectiveness of the programs and policies, reviewing the current trends, and proposals states are offering as possible ways to make the transition from foster care to adulthood smoother and less problematic. Aging Out Emancipated or â€Å"aged out† are terms for children in the foster care system that have reached their 18th birthday and are no longer eligible for services under the foster care auspice. The information about what happens to children after aging out of the foster care system consistently recite the plight of homelessness, unemployment, criminal activity, uneducated, unplanned parenthood, and other conditions appearing chronic for youth aging out of the system (Gardner, 2008; Leigh, et al, 2007; Keller, 2007). Whereas the problems facing youth aging out of the foster care system is systemic with some areas o experiencing a set of differen t problems, each state is responsible for establishing and managing their individual state’s issues. The U.S. Department of Health and Human Resources and the Social Security Administration are the primary federal agencies providing funding to states that develop and administer programs addressing the issues pertaining to the welfare of children (U. S. Department of Health & Human Resources, 2011). In 2009 roughly 29, 471 children were emancipated, 6% or 16,323-16 year olds; 6% or 17,514-17 year olds; and 10% or 26,416 were 18 years of age (United States Department of Health and Human Services, 2011). Children in foster care typically do not have any relationships with former family members such as grandparents, uncles and aunts. Because of the multiple placements in the foster care system children infrequently establish any consistent relationship other than with social service workers, therefore the transition from care to adulthood or self-sufficiency is not only emotional ly traumatic but one in which the future looks bleak and lonely Because of the instability in the foster system and the multiple foster placements many children do not meet the minimum educational standards as a result with many failing to graduate from high school (Shin, 2009). The Chafee Education and Training Vouchers Program (ETV) provide $5,000 annually per child and enables states to provide GED certification for former foster children that did not complete high school. This program addresses the problem of foster youth not having the educational aptitude and ability to become self-sufficient and with the proper mentoring encourage youth to pursue secondary education. In 2009 through Congressional allocations of over 60 million dollars were set aside for states to use for educating foster alumni (U.S.

Oprah Winfrey Essay Example for Free

Oprah Winfrey Essay Oprah Winfrey, born on a farm in Mississippi to a teenage mother in 1954 came from nothing yet again is the world’s most successful lady who is a role model to many and has made it on her own. She is a success story, some one who has made history on American television by producing and hosting her own TV show, â€Å"The Oprah Winfrey Show† the show has won her countless awards and praises since its start in the year 1987. It is the top ranked show on television till this day (Oprah Winfrey Biography, 2006). She runs her own company. She has been the richest African American lady and the only Black billionaire in the world at one time and the most highly paid television host today. Success and Oprah have been together from the longest time. She has managed to win the hearts of all the Americans today with her hard work, determination, and dedication and confidence and has become the most watched television celebrity. She has been ranked the most influential lady of the 20th century from the past five years by the Time magazine (Oprah Winfrey Biography, 2006). She is considered as someone who can bring an enormous change because her popularity is beyond the pop culture and she has the capability and credibility to influence others. She has left a mark on everyone. Leadership is the ability to influence others by gaining the trust and support of the followers and Oprah has been able to do that. She is a born leader. She has all the attributes to become a successful leader and she has proved it to the world. It is her leadership qualities only that she has been able to maintain the standard of her show and live up to the expectations of her viewers. She runs a show, is an owner of a magazine, she’s into movie production, is a successful actress and all of these are her profitable businesses. She has become a brand name. She has set an example of being a superior and effective leader. She is intelligent and an educated lady, she is self confident she knows what she’s talking about. She has spoken on all kinds of issues on her show and brought the facts and figures in front of the world (Oprah Winfrey Biography, 2006). She is a stable lady, and flexible and honest and has an internal locus of control. She had the luck and believes in herself. She has the ability to understand others therefore she has created social awareness such as her effort to increase the awareness of child abuse where she was honest and bold enough to share her own child hood incident in front of the world. She has the communication skills to convince others and leave an impact and create a connection with the masses. During the time of Hurricane Katrina she made an appeal to everyone to openly donate and everybody did. Oprah runs her own charity too. She is a woman of high energy; she is running the show from the past sixteen years. Her role as the leader has been goal oriented and focused. She campaigned for Barack Obama last year. Only an effective leader can do so many things at one time. She takes timely decisions. She has adequate effort and talent and she knows how to spend it wisely. That is what leadership is all about. The queen of day time television has been an effective leader. She went through rough times during her childhood but she was a pessimistic and never lost hope. A positive attitude is an effective leader’s quality. Only when you yourself are positive you can motivate your subordinates. She was alert she wanted to create a change. She planned, organized, controlled and led while success followed her. She is good at what she is doing. Though she had all the fame and fortune this did not stop her from helping the under privileged. Oprah contributes millions of dollars every year for charities. She runs her own charity too. Good leaders make successful nations therefore the world needs more people like Oprah Winfrey.

Absorption Costing Vs Marginal Costing | Case Study

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

A Comparison Of Arthur Becomes King And David And Goliath Essay

A Comparison of Arthur Becomes King and David and Goliath   Ã‚  Ã‚  Ã‚  Ã‚  Two of the most renowned leaders of all time, King Arthur and King David, have emerged from very humble beginnings. David and Goliath, written by Samuel, is a bible story about a young boy defeating a huge Philistine soldier by fighting in the name of God. Arthur Becomes King, written by T. H. White, is a story about a young squire becoming the rightful king of England by pulling the sword from the stone. Arthur Becomes King and David and Goliath, stories about an unlikely person turning out to be someone very special, have many similarities and differences.   Ã‚  Ã‚  Ã‚  Ã‚   David and Goliath and Arthur Becomes King are alike in many ways. They both take place in a wild site torn by wa...

Buddhism and Christianity in the same light Essay -- essays research p

A community, a system of belief, a tradition and a way of life- Catholicism and Theravada Buddhism are all of these and many more. There are many affinities between Theravada Buddhism and Catholicism, but each tradition is marked with its own unique origins. Thus it is valuable to explore Buddhist rituals, practices, ethics and morals comparatively to those Catholic, but equally important to examine those features that are uniquely their own religion. Every religion that strives to achieve its own way of life chooses distinctive practices and rituals to reach their desired spiritual goals. When considering Catholicism and Buddhism, the two main forms of worship are prayer and meditation. While Nirvana is the ultimate spiritual attainment, most ordinary Buddhists show their commitment to the Buddha through several religious practices. The basic motives behind Buddhist practices mirror with those behind the Catholic tradition (Seay (2001,p.58). Both traditions aim to create togetherness within their community by developing a sense of communion with all present through a group activity. Some of these activities include group prayer/meditation and group singing/chanting. Another motive behind some Buddhist and Catholic practices is the principle of suffering, a significant element of religious tradition. This principle was formed on the basis of the suffering endured by Saddartha Gutama and Jesus Christ and is put into practice through traditions like achieving Nirvana and Le...

Luotang Power

Table of Contents INTRODUCTION1 QUANTITATIVE VARIANCE ANALYSIS2 i. Quantity Variance5 ii. Price Variance6 iii. Fuel Efficiency Variance7 iv. Fuel Cost Variance8 v. Other Cost Variances9 5 PORTER FORCES†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. 11 CONCLUSION12 INTRODUCTION Luotang Power was established by American companies who was selected bidders to operate a 600 MW coal-fired power plant project. This company was located in Hubei Province, China. Although this company wholly foreign-owned but they need to use Chinese- manufactured equipment. There are two main issues in this case study.The first issue is the positive performance of Luotang Power does not show in the financial results. Mr. Tan Min Yi was scheduled to make a presentation to the Board of Directors of his parent company, China Hua Tong Power about the results. Mr. Tan Min Yi is a general manager of the Luotang Power Company. He needs to review and investigate the financial results before presenting to the board the disappointing results. The second issue is about the quality of the coal provided by the supplier, Pingdingshan. Sometimes, the Pingdingshan will supply some of the coal with bad quality.They will send some of the coal contain high level of moisture. They need to take time to dry it and will cause additional costs to happen like storage cost. Mr. Tan wants to use a variance analysis method to better understand plant performance compared to the previous year. So, we will help Mr. Tan to solve this problem by calculating and prepare the recommendations to improve reporting and evaluation of the plant's performance. QUANTITATIVE VARIANCE ANALYSIS As what have been introduced before, the Luotang Power CEO has to present the financial report to the board of director.But first he has to understand about the quantitative variance ana lysis. Variance Analysis is the analysis of performance by means of variances. This tool can be used to promote management action at the earliest possible stages. After a budget (based on standard costs) has been set, its usefulness lies in the review procedures which compare actual results against the budget. Variance analysis is the process of examining in detail each variance between actual and budgeted or standard costs to determine the reasons why budgeted results were not met. When the effect of variance is concerned, there are two types of variances.When the actual results are better than expected results given variance is described as favorable variance. In common use favorable variance is denoted by the letter (F). But when actual results are worse than expected results given variance is described as adverse variance, or unfavorable variance. In common it is denoted by the letter (U). There are very few plans that turn out exactly as planned. Even when the overall objective s of the plan are achieved, some, if not all components of the performance will have varied from the sub-plans or standards that make up the overall picture.So does the performance on the Luotang Power in 2011 which most of the variance is in unfavorable results. The variance analysis provides a framework for all business managers including Mr. Tan as one of Luotang Power directors to break down the overall performance of an organization, so that each individual element of the business can be isolated and analyzed in turn. The CEO facing problem with quantity variance, price variance, fuel efficiency variance, fuel cost variance and other cost variances. All these variance help him to explain about the plant performance throughout the year 2011 to the board of directors.Later, we will explain some of the variance that we have listed and all the problems related to â€Å"Luotang Power: Variance Explained† case study. This is the calculation of all variances. Variance | Calcula tion | Result| Quantity Variance| (3427351-3937377) x 0. 4219 = 215179. 97| Unfavorable| Price Variance| | Unfavorable | Fuel Efficiency Variance| [(346-347) x 0. 4219] x 3427351= 1445999387| Unfavorable| Fuel Cost Variance| (315612 – 320183)=5021| Unfavorable| Fixed Operating ; Maintainance Variance| (33178-39068)=5890(304090 – 348549)=44459| UnfavorableUnfavorable | i. Quantity Variance 3,427,351-3,937,377) x 0. 4219 = RM 215,179. 97 (UNFAVOURABLE) Based on the calculation above, we can see that amount of selling to HPPC had been declined in the year 2011 regarding HPPC produce electricity by itself. As we can see, Luotang Company never expects that demanding from HPPC will decline because looking at data, they make a bulk purchase on year 2010 and suddenly on year 2011, have dropped in demand. Ratio of coal consumed to net electricity generation| 2010| 2011| 347,000 X 100 % = 8. 1 % 3,937,377| 346,000 X 100 % = 10. 09 % 3,427,351 | Based on calculation above, we can see that in the year 2010, Luotang very effectively usage their resources accordingly to generate electricity, but in the year 2011, Luotang lack of usage of resources to generate electricity. | Excessive usage of materials that is usually a reason of unfavorable direct material quantity variance may be due to lower quality of materials, untrained workers, poor supervision. Generally, production managers are responsible for this variance.However purchasing department may also be held responsible for purchasing materials of lower quality to economize on prices. Where Purchasing Department purchases low grade direct materials at low prices to show a favorable material price variance, the material quantity variance is usually unfavorable due to lower quality of direct materials. ii. Price Variance The definition of price variance is the difference between the actual and standard prices of one product unit multiplied by how much input was used.The formula is: Price Variance = (Actual P rice – Standard Price) X Actual Quantity The price variance can be used by a business to assess the change between expected and actual input prices, since a positive price variance reflects an unfavorable cost rise, while a negative result indicates a favorable cost decrease. To adapt price variance to the type of business Luotang power it’s based upon the average price that electricity was sold to HPPC. The formula is: (Price per MWh in Current Year-Price per MWh in Prior Year) * Net Generation in Current Year From our calculation in price variance for Loutang Power we get amount RMB 6,511,9669.Since the amount is positive, that’s mean it unfavorable. Unfavorable show that Loutang Power unefficiency in managing its price and cost. We can see that demand from clients in 2010 is higher than others years because in 2010 the price is lowest. In 2009 is the highest price than its effect the demands. General Manager increases a little bit price in 2011, so the demand is decreased dramatically. This may also be caused by HPPC had its own electricity generating and produce themselves the electricity. Price is influence of the increase of cost, especially direct material cost.Luotang power must change the term of contract with the supplier. Origin contract is Luotang Power paid a fixed price per tonne. If staying with fixed price, the company must pay it although the coal quality has not reached the expected quality. Luotang Power purchase it with a large number, it’s a high risk because the supplier inconsistent provides the quality coal. So Luotang must buy the coal with a condition that if the coal is not meet the qualifications, it must be returned back to the supplier. Luotang Power must set the fix benchmark for the coal, so the supplier must follow it.If not Luotang Power doesn’t have to pay it, just return it. It saves the cost. So Luotang can set the price lower. iii. Fuel Efficiency Variance The meaning of fuel efficiency v ariance in this case study is the difference between the current year of the quantity of coal used to generate each MWh of electricity sold and the prior year of the quantity of coal used to generate each MWh of electricity sold. This is calculation how to find the fuel efficiency variance: (Mass of coal used per net MWh sold this year- Mass of coal used per net MWh sold last year) x MWh sold this year's x price of coal last yearFrom our calculation, for 2011, the fuel efficiency variance is –RMB 1,445,999,387. This show that this variance is unfavorable because the result in negative. We found several reasons that cause this to happen. The first reason is from an electricity demand from the HPPC is decreasing in 2011. This due to the HPPC have its own electricity generating units. The HPPC can produce the same electricity as the Luotang electricity. The second reason is because of the price that Luotang Power offer to HPPC. If you see in 2010, the price that the Luotang offe r is cheaper than 2011.Because of the increasing of electric price in 2011, the amount of electricity sold is decreasing. The other reason maybe for the quality of coal provided by Pingdingshan. Pingdingshan was required to supply low sulfur bituminous coal. If the Pingdingshan provides low quality of coal to the Luotang, the coal that can be used to produce electricity will decrease then, the production of electricity will be reduced. There is some recommendation that we will give to Mr. Tan to overcome this problem. We recommend that Luotang revenue does not just depend on the HPPC only.Mr. Tan needs to find other clients. Even it will cost to Luotang but it is will give advantage to Luotang’s long- term performance. The second recommendation is Luotang needs to lower the price of electricity if the company wants the HPPC buy more electricity from them. The last one is, the Luotang need too strict with the Pingdingshan regarding to the direct material, coal. If the Pingding shan provides them with a low quality of the coal, the Luotang needs to tell them or not to pay the expenses. The Luotang cannot let this happen.Although they can adjust the price but actually it will make the Luotang suffered loss in controlling their direct materials because they need to bear other cost in order to adjust back the quality of coal like the storage expenses. iv. Fuel Cost Variance In cost accounting, deviation between the actual cost and the standard cost. If the actual cost exceeds the standard cost, an unfavorable variance exists. A variance can be calculated for different cost items such as manufacturing costs (i. e. , direct material, direct labor, and overhead), selling expenses, and administrative expenses.The reasons for a variance should be identified and corrective action taken. Favorable variance can be defined as a difference between an actual cost and a budgeted or standard cost, and the actual cost is the lesser amount. In the case of revenues, a favora ble variance occurs when the actual revenues are greater than the budgeted or standard revenues. And unfavorable variance can be defined as the amount by which actual costs exceed the standard costs or budgeted costs. Also, the amount by which actual revenues are less than the budgeted revenues.After all of us do the analysis, we have found that this company having major problems in fuel cost, the fuel that Luotang receive from the Pingdingshan for this year have a low quality to compare from the last year. This has affected the production of the company. So that it brought the company a major problem that are decreasing purchase from HPPC. Analysis variance has shown that the fuel cost variance it just unfavorable. We have used the original formula, that are, Cost Variance = (cost this year-cost last year) x actual quantity this year.But we have modified the formula to calculate with Fuel Cost Variance = (price of coal this year-price of coal last year) x Mass of used per net MWh s old this year x MWh sold this year. So that we have found that Luotang have unfavorable variance. The cost is increased from the standard cost because the coal that receive from the Pingdingshan have a problem with its quality so that its take time to plant to generate or burn the coal. So that, its increase the cost with a lower quantity of production. From the analysis, we recommend Luatong should do fuel diversification.Fuel diversification implies the selection of a mix of electric generation technologies in a fashion that strikes a good balance between reduced cost and reduced risk. A long-term perspective as well as a short-term perspective can be taken on the fuel diversification problem. In a short-term perspective, the decision maker is limited to selecting power sources from existing alternatives. The construction of new generation plants and the associated fixed costs are justifiably ignored. The short-term problem translates in most instances to a scheduling problem.On t he other hand the long-term perspective on fuel diversity seeks insights that can help decision-making involved in the selection of new power plants. The long-term problem can be thought of as a resource- planning problem. Our focus is on the long-term perspective. Long-term fuel diversity has recently gained the attention of state regulators and federal policy makers. It has been argued that fuel diversity has the potential to advance several socially desirable objectives such as lower long-term prices, low price risk, less dependent on foreign sources of energy, higher power reliability and a cleaner environment. . Other Cost Variances The variance that related in this area are Coal Cost, Fixed Operating and Maintenance Cost, and Depreciation Expense. This is because in this case, only these three costs that have the useful information that help us to make an analysis of variance. Allocated cash costs are a type of expense that is clearly associated with and so can be readily assi gned to a certain business process, project or department. Allocated costs can be divided into two which allocate cash costs and allocated non-cash costs. Allocated cash costs are most probably things related to cash items.In this case it can be implemented in fixed operating and maintenance while allocating non-cash costs example is depreciation expense. The formula to calculate these two types of allocated cost is: Allocated Cash @ Non-Cash Costs = (Cost of volume allocated based on the quantity used – Actual costs) Related to the Allocated Cash Costs, in this case, we can simply use the formula: Allocated Cash Costs = (Standard Cost for Fixed Operating and Maintenance 2011 – Actual Fixed Operating and Maintenance 2011) From our calculation, the standard cost is lower if compared with the actual coal cost in 2011.From the table, it shows that – 5890 or can be denoted by 5890 U. Which shows unfavorable result. The main factor that contributes to increase of act ual result is unmanageable plant management. This is including engineering, planning, accounting and cost of railway fee. While in Luotang Power, they only have depreciation expense that have a relation of Allocated Non-Cash Cost, we can simply use the formula: Allocated Non-Cash Costs = (Standard Cost for Depreciation Expense 2011 – Actual Depreciation Expense 2011) From our calculation, the standard cost is lower if compared with the actual coal cost in 2011.From the table, it shows that – 44459 or can be denoted by 44459 U. Which shows unfavorable result. The main cause that contributes to increase of actual result is the standard cost of depreciation that have been planned is unachievable. In the previous two years, they recorded RMB 350320 in 2009 and RMB 349342 in 2010. The issue arises is why Loutang Power finance department decreases the standard cost significantly and unachievable. Our suggestion towards this company to minimize their unfavorable results is ma nage their plant in a very successful way and perhaps can decrease the unachievable amount of the fixed cost.Firstly, Luotang Power can minimize their cost of handling the management of their plant in a very strategic way. They have to manage the railway line regarding its fees, manage coal by maximizing the utilities of storage area, manage its boilers with a full efficiency of boiling point and so much more related to the site layout for 2x300MW Luotang Power Project. Next, they must take into consideration on achievable amount of the standard cost. It is essential to all standard cost setter to discuss among all of the directors and subordinates first before setting up the most accurate standard cost that can be used as a benchmark for a company. Porter Forces 1) Efficiency Based on data, we can see that Luotang Company doesn't have efficiency in producing electricity because cost for fixed expenses in the year 2011 are increasing. They have made by their own estimated or standar d cost on year 2011 but when comes to producing the actual cost incurred more than standard cost. This is showing that they fail to manage their production either capability of the machine or weakness of management itself. 2) Bargain of buyer Regarding to theory 5 Porter Forces, their purchaser has power of deciding the price. When we looking at the information, Luotang depend more on HPPC as a buyer.So this made difficulties to Luotang to decide their own price although they have an efficiency in production. 3) Bargain of supplier As we know, supplier as the important agent to determine whether our company successful or not, because we rely on their capabilities to supply us with quality raw materials and reasonable price, also willing to provide us when we need. In this case, Luotang depend on Pingdingshan and recently reported that coal quality had deteriorated about 3 % from the expected quality. CONCLUSION Luotang Power Company is an international power developers to finance, d esign, construct and operate coal-fired power plant.However due to the nature of our business, we have a big problem about our supplier that have gotten changed on 2011. The supplier has supplied low quality coal to Luotang and that disturbs the progress of the production. That has caused decreases demand from a loyal customer. And its affect the financial situation of the company. Besides that, several recommendations should be taken to ensure a successful implementation of the system in our company. First of all, purchasing department may also be held responsible for purchasing materials that can define the quality of the material.Besides that, Luotang also change the term of contract with the supplier, need to find other clients not to depend to HPPC, Luotang also should do fuel diversification to make sure there are several suppliers, and Luotang can minimize their cost of handling the management of their plant in a very strategic way so that they can improve their management we ll. In addition, what we have found by concept 5 Forces in this company that their faces during their production. There are ; Luotang not have efficiency in producing electricity because cost for fixed expenses in the year 2011 are increasing.Besides that, bargain of buyer that show their purchaser have power in deciding the price. And lastly, bargain of supplier that show there is a supplier that supply the raw material to Luotang. As a conclusion in overall, we can see that Luotang Power Company has a good performance in their production but it have decreased in year 2011 because there are several problems that unexpected, that come from the supplier and others. So that, Luotang should do in several ways to overcome the problem and prove it to the Boar of Directors. Luotang Power Table of Contents INTRODUCTION1 QUANTITATIVE VARIANCE ANALYSIS2 i. Quantity Variance5 ii. Price Variance6 iii. Fuel Efficiency Variance7 iv. Fuel Cost Variance8 v. Other Cost Variances9 5 PORTER FORCES†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. 11 CONCLUSION12 INTRODUCTION Luotang Power was established by American companies who was selected bidders to operate a 600 MW coal-fired power plant project. This company was located in Hubei Province, China. Although this company wholly foreign-owned but they need to use Chinese- manufactured equipment. There are two main issues in this case study.The first issue is the positive performance of Luotang Power does not show in the financial results. Mr. Tan Min Yi was scheduled to make a presentation to the Board of Directors of his parent company, China Hua Tong Power about the results. Mr. Tan Min Yi is a general manager of the Luotang Power Company. He needs to review and investigate the financial results before presenting to the board the disappointing results. The second issue is about the quality of the coal provided by the supplier, Pingdingshan. Sometimes, the Pingdingshan will supply some of the coal with bad quality.They will send some of the coal contain high level of moisture. They need to take time to dry it and will cause additional costs to happen like storage cost. Mr. Tan wants to use a variance analysis method to better understand plant performance compared to the previous year. So, we will help Mr. Tan to solve this problem by calculating and prepare the recommendations to improve reporting and evaluation of the plant's performance. QUANTITATIVE VARIANCE ANALYSIS As what have been introduced before, the Luotang Power CEO has to present the financial report to the board of director.But first he has to understand about the quantitative variance ana lysis. Variance Analysis is the analysis of performance by means of variances. This tool can be used to promote management action at the earliest possible stages. After a budget (based on standard costs) has been set, its usefulness lies in the review procedures which compare actual results against the budget. Variance analysis is the process of examining in detail each variance between actual and budgeted or standard costs to determine the reasons why budgeted results were not met. When the effect of variance is concerned, there are two types of variances.When the actual results are better than expected results given variance is described as favorable variance. In common use favorable variance is denoted by the letter (F). But when actual results are worse than expected results given variance is described as adverse variance, or unfavorable variance. In common it is denoted by the letter (U). There are very few plans that turn out exactly as planned. Even when the overall objective s of the plan are achieved, some, if not all components of the performance will have varied from the sub-plans or standards that make up the overall picture.So does the performance on the Luotang Power in 2011 which most of the variance is in unfavorable results. The variance analysis provides a framework for all business managers including Mr. Tan as one of Luotang Power directors to break down the overall performance of an organization, so that each individual element of the business can be isolated and analyzed in turn. The CEO facing problem with quantity variance, price variance, fuel efficiency variance, fuel cost variance and other cost variances. All these variance help him to explain about the plant performance throughout the year 2011 to the board of directors.Later, we will explain some of the variance that we have listed and all the problems related to â€Å"Luotang Power: Variance Explained† case study. This is the calculation of all variances. Variance | Calcula tion | Result| Quantity Variance| (3427351-3937377) x 0. 4219 = 215179. 97| Unfavorable| Price Variance| | Unfavorable | Fuel Efficiency Variance| [(346-347) x 0. 4219] x 3427351= 1445999387| Unfavorable| Fuel Cost Variance| (315612 – 320183)=5021| Unfavorable| Fixed Operating ; Maintainance Variance| (33178-39068)=5890(304090 – 348549)=44459| UnfavorableUnfavorable | i. Quantity Variance 3,427,351-3,937,377) x 0. 4219 = RM 215,179. 97 (UNFAVOURABLE) Based on the calculation above, we can see that amount of selling to HPPC had been declined in the year 2011 regarding HPPC produce electricity by itself. As we can see, Luotang Company never expects that demanding from HPPC will decline because looking at data, they make a bulk purchase on year 2010 and suddenly on year 2011, have dropped in demand. Ratio of coal consumed to net electricity generation| 2010| 2011| 347,000 X 100 % = 8. 1 % 3,937,377| 346,000 X 100 % = 10. 09 % 3,427,351 | Based on calculation above, we can see that in the year 2010, Luotang very effectively usage their resources accordingly to generate electricity, but in the year 2011, Luotang lack of usage of resources to generate electricity. | Excessive usage of materials that is usually a reason of unfavorable direct material quantity variance may be due to lower quality of materials, untrained workers, poor supervision. Generally, production managers are responsible for this variance.However purchasing department may also be held responsible for purchasing materials of lower quality to economize on prices. Where Purchasing Department purchases low grade direct materials at low prices to show a favorable material price variance, the material quantity variance is usually unfavorable due to lower quality of direct materials. ii. Price Variance The definition of price variance is the difference between the actual and standard prices of one product unit multiplied by how much input was used.The formula is: Price Variance = (Actual P rice – Standard Price) X Actual Quantity The price variance can be used by a business to assess the change between expected and actual input prices, since a positive price variance reflects an unfavorable cost rise, while a negative result indicates a favorable cost decrease. To adapt price variance to the type of business Luotang power it’s based upon the average price that electricity was sold to HPPC. The formula is: (Price per MWh in Current Year-Price per MWh in Prior Year) * Net Generation in Current Year From our calculation in price variance for Loutang Power we get amount RMB 6,511,9669.Since the amount is positive, that’s mean it unfavorable. Unfavorable show that Loutang Power unefficiency in managing its price and cost. We can see that demand from clients in 2010 is higher than others years because in 2010 the price is lowest. In 2009 is the highest price than its effect the demands. General Manager increases a little bit price in 2011, so the demand is decreased dramatically. This may also be caused by HPPC had its own electricity generating and produce themselves the electricity. Price is influence of the increase of cost, especially direct material cost.Luotang power must change the term of contract with the supplier. Origin contract is Luotang Power paid a fixed price per tonne. If staying with fixed price, the company must pay it although the coal quality has not reached the expected quality. Luotang Power purchase it with a large number, it’s a high risk because the supplier inconsistent provides the quality coal. So Luotang must buy the coal with a condition that if the coal is not meet the qualifications, it must be returned back to the supplier. Luotang Power must set the fix benchmark for the coal, so the supplier must follow it.If not Luotang Power doesn’t have to pay it, just return it. It saves the cost. So Luotang can set the price lower. iii. Fuel Efficiency Variance The meaning of fuel efficiency v ariance in this case study is the difference between the current year of the quantity of coal used to generate each MWh of electricity sold and the prior year of the quantity of coal used to generate each MWh of electricity sold. This is calculation how to find the fuel efficiency variance: (Mass of coal used per net MWh sold this year- Mass of coal used per net MWh sold last year) x MWh sold this year's x price of coal last yearFrom our calculation, for 2011, the fuel efficiency variance is –RMB 1,445,999,387. This show that this variance is unfavorable because the result in negative. We found several reasons that cause this to happen. The first reason is from an electricity demand from the HPPC is decreasing in 2011. This due to the HPPC have its own electricity generating units. The HPPC can produce the same electricity as the Luotang electricity. The second reason is because of the price that Luotang Power offer to HPPC. If you see in 2010, the price that the Luotang offe r is cheaper than 2011.Because of the increasing of electric price in 2011, the amount of electricity sold is decreasing. The other reason maybe for the quality of coal provided by Pingdingshan. Pingdingshan was required to supply low sulfur bituminous coal. If the Pingdingshan provides low quality of coal to the Luotang, the coal that can be used to produce electricity will decrease then, the production of electricity will be reduced. There is some recommendation that we will give to Mr. Tan to overcome this problem. We recommend that Luotang revenue does not just depend on the HPPC only.Mr. Tan needs to find other clients. Even it will cost to Luotang but it is will give advantage to Luotang’s long- term performance. The second recommendation is Luotang needs to lower the price of electricity if the company wants the HPPC buy more electricity from them. The last one is, the Luotang need too strict with the Pingdingshan regarding to the direct material, coal. If the Pingding shan provides them with a low quality of the coal, the Luotang needs to tell them or not to pay the expenses. The Luotang cannot let this happen.Although they can adjust the price but actually it will make the Luotang suffered loss in controlling their direct materials because they need to bear other cost in order to adjust back the quality of coal like the storage expenses. iv. Fuel Cost Variance In cost accounting, deviation between the actual cost and the standard cost. If the actual cost exceeds the standard cost, an unfavorable variance exists. A variance can be calculated for different cost items such as manufacturing costs (i. e. , direct material, direct labor, and overhead), selling expenses, and administrative expenses.The reasons for a variance should be identified and corrective action taken. Favorable variance can be defined as a difference between an actual cost and a budgeted or standard cost, and the actual cost is the lesser amount. In the case of revenues, a favora ble variance occurs when the actual revenues are greater than the budgeted or standard revenues. And unfavorable variance can be defined as the amount by which actual costs exceed the standard costs or budgeted costs. Also, the amount by which actual revenues are less than the budgeted revenues.After all of us do the analysis, we have found that this company having major problems in fuel cost, the fuel that Luotang receive from the Pingdingshan for this year have a low quality to compare from the last year. This has affected the production of the company. So that it brought the company a major problem that are decreasing purchase from HPPC. Analysis variance has shown that the fuel cost variance it just unfavorable. We have used the original formula, that are, Cost Variance = (cost this year-cost last year) x actual quantity this year.But we have modified the formula to calculate with Fuel Cost Variance = (price of coal this year-price of coal last year) x Mass of used per net MWh s old this year x MWh sold this year. So that we have found that Luotang have unfavorable variance. The cost is increased from the standard cost because the coal that receive from the Pingdingshan have a problem with its quality so that its take time to plant to generate or burn the coal. So that, its increase the cost with a lower quantity of production. From the analysis, we recommend Luatong should do fuel diversification.Fuel diversification implies the selection of a mix of electric generation technologies in a fashion that strikes a good balance between reduced cost and reduced risk. A long-term perspective as well as a short-term perspective can be taken on the fuel diversification problem. In a short-term perspective, the decision maker is limited to selecting power sources from existing alternatives. The construction of new generation plants and the associated fixed costs are justifiably ignored. The short-term problem translates in most instances to a scheduling problem.On t he other hand the long-term perspective on fuel diversity seeks insights that can help decision-making involved in the selection of new power plants. The long-term problem can be thought of as a resource- planning problem. Our focus is on the long-term perspective. Long-term fuel diversity has recently gained the attention of state regulators and federal policy makers. It has been argued that fuel diversity has the potential to advance several socially desirable objectives such as lower long-term prices, low price risk, less dependent on foreign sources of energy, higher power reliability and a cleaner environment. . Other Cost Variances The variance that related in this area are Coal Cost, Fixed Operating and Maintenance Cost, and Depreciation Expense. This is because in this case, only these three costs that have the useful information that help us to make an analysis of variance. Allocated cash costs are a type of expense that is clearly associated with and so can be readily assi gned to a certain business process, project or department. Allocated costs can be divided into two which allocate cash costs and allocated non-cash costs. Allocated cash costs are most probably things related to cash items.In this case it can be implemented in fixed operating and maintenance while allocating non-cash costs example is depreciation expense. The formula to calculate these two types of allocated cost is: Allocated Cash @ Non-Cash Costs = (Cost of volume allocated based on the quantity used – Actual costs) Related to the Allocated Cash Costs, in this case, we can simply use the formula: Allocated Cash Costs = (Standard Cost for Fixed Operating and Maintenance 2011 – Actual Fixed Operating and Maintenance 2011) From our calculation, the standard cost is lower if compared with the actual coal cost in 2011.From the table, it shows that – 5890 or can be denoted by 5890 U. Which shows unfavorable result. The main factor that contributes to increase of act ual result is unmanageable plant management. This is including engineering, planning, accounting and cost of railway fee. While in Luotang Power, they only have depreciation expense that have a relation of Allocated Non-Cash Cost, we can simply use the formula: Allocated Non-Cash Costs = (Standard Cost for Depreciation Expense 2011 – Actual Depreciation Expense 2011) From our calculation, the standard cost is lower if compared with the actual coal cost in 2011.From the table, it shows that – 44459 or can be denoted by 44459 U. Which shows unfavorable result. The main cause that contributes to increase of actual result is the standard cost of depreciation that have been planned is unachievable. In the previous two years, they recorded RMB 350320 in 2009 and RMB 349342 in 2010. The issue arises is why Loutang Power finance department decreases the standard cost significantly and unachievable. Our suggestion towards this company to minimize their unfavorable results is ma nage their plant in a very successful way and perhaps can decrease the unachievable amount of the fixed cost.Firstly, Luotang Power can minimize their cost of handling the management of their plant in a very strategic way. They have to manage the railway line regarding its fees, manage coal by maximizing the utilities of storage area, manage its boilers with a full efficiency of boiling point and so much more related to the site layout for 2x300MW Luotang Power Project. Next, they must take into consideration on achievable amount of the standard cost. It is essential to all standard cost setter to discuss among all of the directors and subordinates first before setting up the most accurate standard cost that can be used as a benchmark for a company. Porter Forces 1) Efficiency Based on data, we can see that Luotang Company doesn't have efficiency in producing electricity because cost for fixed expenses in the year 2011 are increasing. They have made by their own estimated or standar d cost on year 2011 but when comes to producing the actual cost incurred more than standard cost. This is showing that they fail to manage their production either capability of the machine or weakness of management itself. 2) Bargain of buyer Regarding to theory 5 Porter Forces, their purchaser has power of deciding the price. When we looking at the information, Luotang depend more on HPPC as a buyer.So this made difficulties to Luotang to decide their own price although they have an efficiency in production. 3) Bargain of supplier As we know, supplier as the important agent to determine whether our company successful or not, because we rely on their capabilities to supply us with quality raw materials and reasonable price, also willing to provide us when we need. In this case, Luotang depend on Pingdingshan and recently reported that coal quality had deteriorated about 3 % from the expected quality. CONCLUSION Luotang Power Company is an international power developers to finance, d esign, construct and operate coal-fired power plant.However due to the nature of our business, we have a big problem about our supplier that have gotten changed on 2011. The supplier has supplied low quality coal to Luotang and that disturbs the progress of the production. That has caused decreases demand from a loyal customer. And its affect the financial situation of the company. Besides that, several recommendations should be taken to ensure a successful implementation of the system in our company. First of all, purchasing department may also be held responsible for purchasing materials that can define the quality of the material.Besides that, Luotang also change the term of contract with the supplier, need to find other clients not to depend to HPPC, Luotang also should do fuel diversification to make sure there are several suppliers, and Luotang can minimize their cost of handling the management of their plant in a very strategic way so that they can improve their management we ll. In addition, what we have found by concept 5 Forces in this company that their faces during their production. There are ; Luotang not have efficiency in producing electricity because cost for fixed expenses in the year 2011 are increasing.Besides that, bargain of buyer that show their purchaser have power in deciding the price. And lastly, bargain of supplier that show there is a supplier that supply the raw material to Luotang. As a conclusion in overall, we can see that Luotang Power Company has a good performance in their production but it have decreased in year 2011 because there are several problems that unexpected, that come from the supplier and others. So that, Luotang should do in several ways to overcome the problem and prove it to the Boar of Directors.

Balancing School Essay

The biggest challenge for many of us is how to balance our studies, work and family demands. While we want happy fulfilling lives outside of family, work and school, we have to make personal sacrifices in order to be successful in life. Since time is precious, keeping a balance between three worlds can be a challenge. Fortunately, with proper planning, balance is possible. Every day, I have to make choices and manage my time incredibly well in order to be able to balance my online studies, my work and family demands. In my opinion family demands, work and studies balance are a process, not a static achievement. So, it is important to make the decisions selecting careers and jobs, timing children, allocating roles and responsibilities etc, that will provide the opportunity for balance. The real task of balance takes place on a weekly and daily basis, even from hour to hour . To help me balance and organize my studies, work and family demands, I bought a daily planner. The daily planner comes in very handy and I would recommend it for everyone to use it. It is very practical, its small so you carry it everywhere you go. It helps you organize your daily life, write down assignments and manage your time. Many people do not have the time to go to a classroom when you have a job and a family to spend time with. It can be very challenging when you have to work and take care of your family while you try to go to school. Penn Foster is a good decision that I have made when deciding which school to attend because it is online and the classes are self pace. The field that I have chosen is Paralegal because the job availability is high and the pay is good also. I feel that in this field I will be able to take care of my family a whole lot better and make everything easier for me and my family. I feel that the decision I have made is the right one. My family and friends help me maintain a positive attitude when I get discourage or overwhelmed. I have learned to prioritize things in my life and that helps me achieve my goals. Always plan ahead. First, the most important thing is to use your time wisely. Figure out how you typically spend your day. Make a list of time commitments that cannot be changed. Then, figure out how you spend your unscheduled time. It is important to include all the shifts and upcoming assignments and exams in the schedule. I use Microsoft Outlook calendar for time planning. It is user friendly and a convenient tool for time management. Accurate scheduling helps me to manage time efficiently whereby freeing up time to spend with my family. The first step to achieving balance in your time is to get your family to agree on what the priorities should be. Make them understand that studying often requires long hours. In these instances, support from your family has to be there. Additionally, when children are involved; you may have to re-balance your time so you have time to spend with children. Plan on having a little family time every day and schedule some special family event once a week. So you see balancing work, studies and family can be a challenging but if you put your mind to it you can to it.

Bullying in Schools: Terrorism or Child’s Play Essay

Whether you call it harassment, intimidation, or bullying, this form of violence affects many school children each day as they enter their classrooms. Bullying is defined as having three essential components: (1) aggressive behavior that involves unwanted negative actions; (2) a pattern of behavior repeated over time; and (3) an imbalance of power or strength (Olweus, nd). Bullying is not a new phenomenon in schools. It has been prevalent for decades, but the recent reports of suicide amongst bullied children, as well as school shootings as â€Å"pay back† for the torment, is rising in alarming rates. Physical taunting, such as hitting and spitting, along with verbal name calling and malicious threats, turn school environments into a climate of fear and terror for these children. Psychologically, children are affected when they are socially excluded, have vicious rumors spread about them or are humiliated daily (Ericson, 2001). The impacts of bullying follow these children into adulthood, leading to depression, mental health issues and physical problems that affect the healthcare system. Programs that recognize, intervene, and prevent bullying must be implemented in schools to prevent the long-term health issues that will arise in coming years. As a community, a clear message must be sent to ensure that bullying will not be tolerated in schools, consequences will be executed for those defying the programs and that a safe, risk free environment will be provided for all children. The former mentality of â€Å"kids will be kids† will no longer be tolerated. Types of Bullying Bullying can be seen in a variety of behaviors. Dan Olweus, a pioneer in the study of bullying and the author of The Olweus Bullying Prevention Program (Olweus, nd), defines various types of bullying that affect the health and welfare of school-age children. The nine most prominent are: 1. Verbal bullying including derogatory comments and bad names; 2.  Bullying through social isolation; 3. Physical bullying such as hitting, kicking, shoving or spitting; 4. Bullying through lies and false rumors; 5. Having money taken or things damaged by students who bully; 6. Being threatened or forced to do things by students who bully; 7. Racial bullying; 8. Sexual bullying; 9. Cyber bullying including cell phones and Internet (Olweus, nd). According to the U.S. Department of Justice, a report by the National Institute of Child Health and Human Development (NICHD) found that 17 percent of surveyed children responded to having been bullied by others sometimes or weekly, 19 percent had bullied others sometimes or weekly, and 6 percent had both bullied others and were bullied themselves. The survey, the first nationwide research on bullying in the United States, questioned 15,686 public and private school students in grades six through ten. Through this research, it was found that 1.6 million children were bullied at least once a week and 1.7 million children bully others just as frequently (Ericson, 2001). Effects of Bullying The American Medical Association recognizes bullying as a public health problem that leads its victims to suffer from healthcare issues. Forums are held by researchers and healthcare professionals to combat the effects and problems associated with bullying. Among the hindrances identified by researchers and experienced by those who are bullied are headaches, sleep problems, stomach troubles, low self-esteem, depression, loneliness, and thoughts of suicide (Fleming & Towey, 2002). Researchers have found that as many as 160,000 students stay home from school on any given day for fear of being bullied (Fleming & Towey, 2002). Students have a right to feel safe in school and receive the stress free education they deserve. The AMA recognizes that bullying is not just an educational problem or strictly a problem to be addressed by schools and parents. It is understood that this is a healthcare issue that must also be taught to be recognized in medical and nursing schools alike (Fleming & Towey, 2002). Regulatory Issues Currently forty-five states have anti-bullying laws. The state of South Carolina adopted anti-bullying legislation in 2006. Current legislation mandates each school district to adopt a policy prohibiting harassment, intimidation, or bullying at school. The school district must involve parents and guardians, school employees, volunteers, students, administrators, and community representatives in the process of creating the policy (National Association of State Boards of Education, 2009). Most states have suitable laws that reflect what bullying is, how it affects the victim and what school districts must do to decrease the harassment. While this anti-bullying legislation looks perfect on paper, what many school districts lack is enforcement of these regulations within their schools. In January 2010, 15 year old Phoebe Prince from South Hadley, Massachusetts, hanged herself after being harassed and bullied for months from students at her high school. School officials failed to stop it, even though the bullying was â€Å"common knowledge† for months. Phoebe’s mother twice complained to school staffers, and some bullying was witnessed by teachers (Hampson, 2010). Goals and Recommended Solutions The goal is not only to design effective school policy on bullying but to make it crucial to implement and impose its content. A zero-tolerance disciplinary policy must be adopted which would enforce expulsions for fighting, bullying, and violent behaviors (Almond, 2008). Evaluating the policy’s effectiveness to assess the safety and security of the school and identify actions that can make improvements can be accomplished through student and parent surveys. Reports of bullying from victims and teachers will heighten community awareness and will determine whether changes in policy or law must be initiated. It is also necessary to have everyone on the local level involved. Not only school officials and educators, but janitors, lunchroom workers, school nurses, and parents must be willing to make bullying education part of the school curriculum and eager to contribute to the programs. Keeping abreast of current anti-bullying information is essential. Web sites like www.bullyinginfo.org and www.stopbullyingnow.hrsa.gov provide current data and resources associated with bullying (Rudolph, 2010). In October 2010, the South Carolina  Association of School Administrators (SCASA) initiated the Bullying Prevention Initiative through a federal grant (Long, 2010). They are selecting four pilot schools in the state to execute the Olweus Bullying Prevention Program, which is known to decrease bullying by 25 to 50 percent if properly instituted. The training is not mandated by state law and costs about $2000 dollars per elementary school (Long, 2010). Many school officials are hesitant to begin the program because of the cost, but how can we put a price on the safety and health of children? Conclusion To allow bullying to take place in any school is a travesty. The devastating effects may impact children for their entire lives. Healthcare providers, educators, local government, and parents must work together to bring this healthcare issue to a halt. Enforcement of policies must be taken seriously and consequences enforced. This problem affects thousands of students daily and can no longer be tolerated. Suicide and health implications do not occur from â€Å"child’s play.† Bullying is a form of terrorism, and those who oppress and torment others must be disciplined for their actions. References Almond, L. (2008). School Violence. (pp 19). Farmington Hills, MI: Greenhaven Press. Ericson, N. (2001). Addressing the Problem of Juvenile Bullying (Vol. 27). Washington, DC: Office of Juvenile Justice and Delinquency Prevention. Fleming,M and Towey, K,( Eds.) (2002). Educational Forum on Adolescent Health: Youth Bullying. Chicago: American Medical Association. Retrieved from http://www.ama-assn.org/ama1/pub/upload/mm/39/youthbullying.pdf Hampson, R. (2010, April 4). A Watershed Case in School Bullying. USA Today. Retrieved from http://www.usatoday.com/news/nation/2010-04-04-bullying_N.htm Kaiser, C. (2009, May 29). Call bullying what it is: terrorizing. Philadelphia Health Care Examiner. Retrieved from http://www.examiner.com/health-care-in-philadelphia/call-bullying-what-it-is-terrorizing?r Long, M. (2010, October 26). Educators introduce new

Child Labour in Pakistan

Internet Internet has been perhaps the most outstanding innovation in the field of communication in the history of mankind. Ten years ago, the term internet was practically anonymous to most of people. Today internet has become the most ever powerful tool for man throughout the world. The internet is a collection of various services and resources. Internet has its advantages and disadvantages. But usually, the advantages of internet outweigh its disadvantages. Communication is one of the greatest services of the internet.By using MSN, FACEBOOK or something else, we can communicate in second with a person who is sitting in the other part of the world. Today for better communication, we can chat for hours with our loved ones. With the help of such services, the internet has become very easy to establish a kind of global friendship and share our thoughts. Also we can explore other cultures of different ethnicity on the internet. Information also is a big advantage that internet is offer ing. The internet is a virtual treasure trove of information. Any kind of information on any topic under the sun is available on the internet.The search engines like Google, Yahoo is at your service on the internet. You can almost find any type of data on almost any kind of subject that you are looking for. Students and teens are among the top users who surf the internet for research. Today, it is almost required that students should use the internet for research for the purpose of gathering resources. Teachers have given assignments, which require research on the internet, to students. Entertainment is another reason why many people prefer to surf the internet. Downloading games, visiting chat rooms or watching online movies are some of the uses people have discovered.There are numerous of games that may be downloaded from the internet for free. Chat rooms are popular because users can meet new and interesting people. When people surf the Web, there are numerous things that can be found such as music, hobbies, news, sports. Theft of personal information is one of the biggest disadvantages of the internet. When you are using the internet, you may be facing grave danger as your personal information such as name, address, credit card number etc. Spamming Spamming refers to sending unwanted e-mails in bulk, which provide no purpose and needlessly obstruct the entire system.Such illegal activities can be very frustrating for you. Virus threat Virus is nothing but a program which disrupts the normal functioning of your computer systems. Computers attached to internet are more prone to virus attacks and they can end up into crashing your whole hard disk, causing you considerable headache. Pornography This is perhaps the biggest threat related to your children’s healthy mental life. There are thousands of pornographic sites on the internet that can be easily found and can be a detrimental factor to let children use the internet.

Free Essays on The Hobbit

Bilbo is home making tea when several dwarves show up at his front door. To be exact, thirteen dwarves came one by one to his door. Bilbo let all the dwarves inside and gave them drink and food. The names of the dwarves were: Thorin, Oin, Gloin, Dwalin, Balin, Bifur, Kili, Fili, Bofur, Dori, Bombur, Nori and Ori. Thorin was their leader, and his full name was Thorin Oakenshield. The last person who showed up, was a wizard called Gandalf. Thorin had brought a map that showed the way to The Lonely Mountain where a great treasure was guarded by a big, red dragon called Smaug. The treasure was in general a big mine filled with gems, emeralds, gold, silver, diamonds and many other valuable items. The cave used to belong to Thorin’s ancestor, Thror, and Gandalf gave Thorin a special key that he needed when he was going to open a secret entrance in the mountain shown on the map. The reason why they were at Bilbo’s place was because they should invite him along on their journey . Gandalf recommended Bilbo, because he said that he was a useful burglar. After much discussion, they managed to get Bilbo with them in their party. They made plans and went off the very next day. In the second chapter, Roast Mutton, the party rested in the woods of Lonelands and caught sight of a bonfire. Bilbo was sent to investigate who had lit the fire in the wood, and discovered that it was three trolls who were eating a meal. Bilbo was now going to try his skills as a burglar. One of the trolls, whose name was William, had a magic purse that squeaked when Bilbo tried to steal it. The trolls caught Bilbo and were planning to eat him for supper. The rest of the dwarves got anxious, and wondered what had happened to poor, little Bilbo. The trolls also caught the dwarves after a struggle, and the trolls were about to eat them all when suddenly Gandalf who was hiding in the bushes started to confuse the trolls by imitating their voices. The trolls started to quarre... Free Essays on The Hobbit Free Essays on The Hobbit Bilbo is home making tea when several dwarves show up at his front door. To be exact, thirteen dwarves came one by one to his door. Bilbo let all the dwarves inside and gave them drink and food. The names of the dwarves were: Thorin, Oin, Gloin, Dwalin, Balin, Bifur, Kili, Fili, Bofur, Dori, Bombur, Nori and Ori. Thorin was their leader, and his full name was Thorin Oakenshield. The last person who showed up, was a wizard called Gandalf. Thorin had brought a map that showed the way to The Lonely Mountain where a great treasure was guarded by a big, red dragon called Smaug. The treasure was in general a big mine filled with gems, emeralds, gold, silver, diamonds and many other valuable items. The cave used to belong to Thorin’s ancestor, Thror, and Gandalf gave Thorin a special key that he needed when he was going to open a secret entrance in the mountain shown on the map. The reason why they were at Bilbo’s place was because they should invite him along on their journey . Gandalf recommended Bilbo, because he said that he was a useful burglar. After much discussion, they managed to get Bilbo with them in their party. They made plans and went off the very next day. In the second chapter, Roast Mutton, the party rested in the woods of Lonelands and caught sight of a bonfire. Bilbo was sent to investigate who had lit the fire in the wood, and discovered that it was three trolls who were eating a meal. Bilbo was now going to try his skills as a burglar. One of the trolls, whose name was William, had a magic purse that squeaked when Bilbo tried to steal it. The trolls caught Bilbo and were planning to eat him for supper. The rest of the dwarves got anxious, and wondered what had happened to poor, little Bilbo. The trolls also caught the dwarves after a struggle, and the trolls were about to eat them all when suddenly Gandalf who was hiding in the bushes started to confuse the trolls by imitating their voices. The trolls started to quarre... Free Essays on The Hobbit I choose to read J.R.R. Tolkien’s â€Å"The Hobbit† for my first book report. This story takes place in a far away land; long, long ago. It is the story of a small, humble hobbit named Bilbo Baggins and his great and dangerous adventure. A hobbit is a hairy, fat man about half our size, and this particular one lived in a comfortable hobbit hole in a quiet community where adventures were unspoken of. One quiet and peaceful morning Gandalf, a kind and powerful wizard, came knocking at Bilbo’s door. Gandalf wanted Bilbo to join in on a great adventure that he was arranging. After days of negotiation Bilbo uneasily decides to join in on the adventure along with 13 dwarves, to raid the treasure of Smaug, a large and dangerous dragon. This story is packed full of surprise, suspense, mystery, conflict, dilemma, and foreshadowing throughout the chapters. A great example of this usage is near the end of Bilbo’s great adventure, when the time had come for him to advance forward and confront the dragon Smaug. Bilbo had been chosen to go forward into the dragons’ lair to seek the treasure. During this process an outstanding example of suspense was played out. As Bilbo walked further and further into the lair suspense starts to build dramatically from the author’s descriptions of heat, steam, and sounds coming from the end of the passage. At the moment before Bilbo’s encounter with the dragon â€Å"he knew that going on from there was the bravest thing he’d ever done†, as quoted in the book. This part of the book exhibits only one of many great examples of mystery and suspense from the story. The protagonist, Bilbo Baggins, is truly a dynamic character. As described at the beginning of the book he was a very humble and peaceful hobbit that had no time for adventures. The first example of change happened when he accepted to go on Gandalf’s adventure. But Bilbo still changed throughout the book as described by one of his dwarf co...

Grateful dead essays

Grateful dead essays It's been seven years since Jerry Garcia's guitar fell silent, but the humanity he kept on the road for more than 30 years is very much alive. The remaining members of the grateful dead have finally decided to renuite and go on tour one more time. Bob Weir, Phil Lesh, Mickey Hart and Bill Kreutzman will take the road under the name "the other ones" hoping to bring back the spirt in the millions of "dead heads" all over the world. Standing in for Garcia on guitar will be Jimmy Herring, a veteran of tours with the Allman Brothers and Dead-related side projects, whose guitar is eerily evocative of Garcia's but still very unique. They will begin there tour on November 13, in Roanoke virgina and the Roanoke civic center and will conclude on December 2nd in Rosemont Illinois at the Allstate arena. But don't you worry they will be making a stop here in detroit at the Palace of Auburn Hills on November 30. Tickets are not yet on sale but should be within the next few weeks. This all began at the Terripin Station Renunion show in honor of Jerry Garcia.Grateful Dead headed to the Alpine Valley Music Theatre for two days of jamming August 3-4. The band just had so much fun they couldn't help but want to play more. There were 35,000 tickets sold for each day of the two-day event. It was considered a very successful concert event, noting only 11 arrests and 60 citations, mainly for drugs. Extra deputies were assigned to work throughout the weekend fearing that over 200,000 of loyal deadhead would show up. ...

Benifits of Human Cloning essays

Benifits of Human Cloning essays There are many benefits to the development of human cloning. Cloning of cells and genes has been a foundation in the development of many new drugs. These drugs can benefit many people suffering from heart disease, cancer, diabetes, and many other diseases. There have been many discussions about cloning in agriculture and laboratory animals since the announcement of Dolly. Cloning technology is being used today in agriculture to produce an improved quality and higher yield of fruits and vegetables. Livestock animals have been cloned using the method of embryo splitting techniques. The use of nuclear transfer technology will likely bring more improvements to transgenic livestock animals. The protein in the milk of these animals are being tested for use in humans. Nuclear transfer technology offers the potential of developing many medical benefits. Many biotechnology companies are producing these cloned animals to test life-threatening diseases. Mice can be tested for some of the diseases that affect humans. These treatments can help develop quicker human therapeutics. Using the cloned mice could increase our capability to test new treatments for diseases in humans. Animals are being bred today, whose organs may be transplanted into an individual suffering from an organ failure. Transgenic technology is being used to produce these animals, lessening the likelihood of the organ being rejected by the human patient. This could potentially make an endless supply of transplantable organs such as kidneys, livers, and hearts. Cloning of animals could also improve the efficient production of human medicines. Transgenic technology is being used today to produce therapeutic human proteins in animals milk. The protein is taken out of the milk and used to develop medicines for humans. This could potentially provide many needed medicines to humans. With...

Starting an English Conversation for Beginners

Starting an English Conversation for Beginners Here are 10 questions to help you start speaking English. Each of these questions can help you begin or continue a conversation. The questions are divided into two categories: Basic Facts and Hobbies and Free Time. There are also a number of questions that can help you continue the conversation after the first question. Five Basic Facts These five questions will help you get to know people. They are simple questions with simple answers and provide information so you can ask more questions. What is your name?Where do you live?What do you do?Are you married?Where are you from? Peter: Hello. My name is Peter.Helen: Hi Peter. Im Helen. Where are you from? Peter: Im from Billings, Montana. And you?Helen: Im from Seattle, Washington. What do you do? Peter: Im a grade school teacher. Where do you live?Helen: I live in New York. Peter: Thats interesting. Are you married?Helen: Now, thats an interesting question! Why do you want to know? Peter: Well ...   More Questions to Continue the Conversation These questions help to continue the conversation after your first question. Here are some more related questions to ask for more details.   What is your name? Its a pleasure to meet you. Where are you from?Thats an interesting name. Is it Chinese / French / Indian, etc.?Does your name have a special meaning? Where do you live? How long have you lived there?Do you like that neighborhood?Do you live in an apartment or house?Do you have a garden at your home?Do you live alone or with your family? What do you do? Which company do you work for?How long have you had that job?Do you like your job?Whats the best / worst thing about your job?What do you like best / least about your job?Would you like to change jobs? Are you married? How long have been married?Where did you get married?What does your husband / wife do?Do you have any children?How old are your children? Where are you from? Where is ....?How long did you live there?What is XYZ like?Do you like living here?How is your country different than here?Do the people in your country speak English / French / German, etc.? Hobbies / Free Time These questions will help you  find out more about peoples likes and dislikes. What do you like doing in your free time?Can you play tennis / golf / soccer / etc.?What kind of films / food / vacations do you enjoy?What do you do on weekends / Saturdays? More Questions About Hobbies These questions will help you ask for more detail once youve learned if someone does certain things. What do you like doing in your free time? How often do you (listen to music, eat out in restaurants, etc.)?Where do you (listen to music, eat out in restaurants, etc.) in this town?Why do you like (listening to music, eating out in restaurants, etc.) so much? Can you play tennis / golf / soccer / etc.? Do you enjoy playing tennis /golf /soccer /etc.?How long have you played tennis /golf /soccer /etc.?Who do you play tennis /golf /soccer /etc. with? What kind of films / food / vacations do you enjoy? Whats the best place to see /eat / go on vacations?Whats the best type of film /food / vacation, etc. in your opinion?How often do you watch films / eat out / go on vacation? What do you do on weekends / Saturdays? Where do you go to ...?Could you recommend a good place to (go shopping / take my children swimming / etc.)?How long have you done that? Questions With Like Questions with like  are common conversation starters. Notice the differences in meaning in these questions that use like but ask for different information. What are you like? -  This question asks about a persons character, or how they are as people. What are you like?Im a friendly person, but Im a little shy. What do you like doing?  - This question asks about general likes and is often used to ask about a persons hobbies or free time activities.   What do you like doing?I enjoy playing golf and taking long hikes.

Timeline of American History from 1871 to 1875

Timeline of American History from 1871 to 1875 1871 President Ulysses S. Grant creates the Civil Service Commission.The Indian Appropriation Act of 1871 is passed. Tribes will no longer be seen as independent but as wards of the State.The Ku Klux Klan Act of 1871 is passed. This act allows the president to send in troops to enforce the 14th amendment.The Treaty of Washington between the United States and Great Britain is ratified. This treaty allows for a commission to settle fishing and boundary disputes between the two countries.  The New York Times writes investigated articles about William Boss Tweed that reveal the level of corruption in New York City. He is eventually brought to trial.Brigham Young is arrested for polygamy.The Chicago fire leads to the destruction of most of the city. 1872 Yellowstone Park is created as a public preserve.The Freedmans Bureau set up during Reconstruction is effectively ended.The Credit Mobilier Scandal takes occurs. In the scandal, key government officials created a company called of the same name that awarded itself construction contracts to build the railways.  Ulysses S. Grant wins a second term by a landslide.William Boss Tweed is convicted of all counts and sentenced to twelve years in prison. He dies while in prison. 1873 The Coinage Act of 1873 is passed. This act removes silver from the coinage in order to more forcefully advocate for the gold standard.Oakes Ames, the man responsible for the Credit Mobilier Scandal is found guilty of bribery. However, he ends up only get censured.The Salary Grab Act is passed. This act provides for increases in salaries for the congress, the supreme court, and the president by 50% and also is retroactive for the previous two years. The uproar is so great that Congress eventually rescinds the raises for themselves but keeps them in place for the supreme court and president.The Panic of 1873 starts a five-year depression, during this time over 10,000 businesses will fail. The stock exchange closes for ten days. 1874 Morrison R. Waite is named the Chief Justice of the Supreme Court.Former President Millard Fillmore dies at the age of 74.The Chautauqua movement begins when Lewis Miller and John H. Vincent start a summer training of Sunday school teachers. It will eventually broaden to include many subjects.For the first time since the beginning of the Civil War, the Democratic Party regains control of the House of Representatives.The Womens Christian Temperance Union is formed when individuals from seventeen states meet in Cleveland, Ohio. 1875 The Specie Resumption Act passes Congress. It allows for legal tender to be exchanged for gold. The act also reduces the number of greenbacks in circulation.The US makes a treaty with Hawaii allowing the import of goods to be duty-free. It also asserts that no other power can take over Hawaii.The Civil Rights Act is passed, which states that no one can be denied equal access to public facilities.The Whiskey Ring Scandal occurs. In this scandal, it is shown that officials have been skimming millions from the distilleries. The leader, John McDonald, is a friend of President Grants. In addition, Grants personal secretary, Orville Babcock is involved.  Former President Andrew Johnson dies at the age of 66.The Molly Maguires, an Irish miners group, is broken up after their leadership is convicted of murder for its harsh tactics in Pennsylvania. However, their efforts did bring to light the terrible conditions of the miners and eventually led to improvements.The Second Sioux War begins a nd lasts through the fall and winter. By the following summer, they will have been defeated through the efforts of the US military.

Why a Coffee Power Nap Works

Why a Coffee Power Nap Works Youre tired, but you dont have time to really sleep. Rather than taking a power nap or grabbing a cup of coffee, try taking a coffee power nap. Heres what a coffee power nap is and why it actually leaves you feeling more refreshed and awake than either a power nap or a cup of coffee or even a nap followed by coffee. What Is a Coffee Power Nap? You know what coffee is, but it might be helpful to review the power nap concept. A power nap is a short nap (15-20 minutes) that takes you into stage 2 sleep. Its just long enough to stave off some of the worst effects of sleep deprivation or exhaustion, but not so long that it drags you into slow wave sleep (SLS) or deep sleep, which would leave you feeling groggy if you ended it too soon (sleep inertia). Research has shown that even a 6-10 minute nap helps improve concentration, alertness, motor performance, and learning, while a 30 minute nap confers the benefits of a full sleep cycle, markedly reducing fatigue and reversing much of the physiological damage of sleep deprivation. A coffee power nap or caffeine power nap is when you drink coffee or a caffeinated beverage right before settling down for your nap. How a Coffee Power Nap Works The short explanation is that it takes about 20 minutes for caffeine to jolt your system and 45 minutes before it reaches maximum effect. So, the caffeine doesnt keep you from falling asleep, but its there to boost your performance the minute you wake up. Heres the longer explanation: When you drink coffee or tea or your favorite energy drink, the caffeine is absorbed into your blood stream through the walls of the small intestine. From there, the molecule travels to your brain, binding to the receptors that would accept adenosine, a molecule that accumulates when you are tired and causes you to feel sleepy. So, about 20 minutes after taking it, caffeine helps you feel more awake because additional adensoine cant find a binding location. When you sleep, even if its just a quick nap, your body naturally clears the adenosine from the neural receptors. This is why you feel more awake after a nap. When you drink coffee and take a nap, the sleep clears the adenosine so you wake up feeling refreshed, and then the caffeine kicks in and blocks the receptors so you wont get tired again as quickly. Plus, caffeine boosts your metabolism and gives you all those other great stimulant side effects. Its a win-win situation. How Do We Know It Works? Scientists cant get into your brain to see the neural receptors and measure binding rates, but the effects of the coffee power naps have been observed. One study conducted by scientists  at Loughborough University in the UK found that tired study participants made fewer mistakes in a driving simulator following a 15-minute coffee power nap. They got the benefits of the nap even if they reported having trouble falling asleep. Japanese researchers found test subjects performed better on memory tests and felt more rested following caffeine naps. The Japanese study also indicated exposure to bright light following a nap or washing your face could help wake you up.Of course, I advise you to conduct your own experiment to test out the coffee nap for yourself! How To Take a Coffee Nap Drink coffee or tea containing 100-200 mg of caffeine. Dont add sugar or milk. If you choose an energy drink, go sugar-free or else the surge in blood glucose levels may keep you from falling asleep. Alternatively, you could take a caffeine pill.Set your alarm for 20 minutes. Dont go past 30 minutes because the coffee nap works best if youre awake when the caffeine hits your system.Relax. Sleep. Enjoy. It helps to wear an eye mask or turn out the lights. Its okay if you cant fall all the way asleep. Research indicates even deep relaxation, such as meditation, makes a big difference.Wake up feeling refreshed! References Anahad OConnor, October 31, 2011, The New York Times, Really? The Claim: For a More Restful Nap, Avoid Caffeine, Retrieved Aug. 21, 2015. Rose Eveleth, Smithsonian magazine, October 24, 2013, What Is the Exactly Perfect Time to Drink Your Coffee?, Retrieved Aug. 21, 2015. Corrie Pikul, September 27, 2012, Oprah magazine, 6 More Health Myths- Busted!, Retrieved Aug. 21, 2015. Like this? You may also be interested in whether coffee can really sober up a drunk.