Activity Based Costing Essay Example for Free

Activity Based Costing Essay Activity based costing (ABC) is a relative new way to allocate costs to specific processes and services. This system assures that the costs are accurately distributed to the products or services that generated them. ABC illustrates costs more accurately, giving management insight to the cost associated with certain business activities. ABC extends the decision-making skills of management by expanding on traditional costing (job order costing/process order costing) techniques. However, since ABCs introduction in the 1980s, many corporations are not using ABC, despite gained managerial decision making capabilities. Even by the mid-1990s, ABCs use has not spread throughout the accounting industry and its use is not obvious (Selto Jasinski, 1996). The following article will discuss the pros and cons of the ABC method. ABC is an extension of traditional product costing techniques. These techniques are called job order costing and process order costing. A job order costing system arranges costs for each unit as it goes through a production process. A process cost system collects costs in work in progress account. The numbers of units worked are recorded for the accounting period. These systems alone do not accurately illustrate costs incurred. Instead, these two costing techniques generally lump costs into 3 main categories (cost centers). These three categories are direct materials, direct labor and overhead. Cost drivers are then assigned to represent the relationship between the cost and the process it is allocated to. ABC provides a better map of the costs of manufacturing products or distributing services. ABC uses a multitude of activity centers, which are the equivalent to the previously mentioned traditional cost centers. Each of these activity centers has its own cost driver and driver rate. ABC identifies many different costs to products by adjusting the cost driver and driver rates to specific activity centers. This process avoids across the board allocations of cost. For example, a product, which takes up .03% of space in the warehouse, would require .03% cost absorbed by product sales revenue. If the depreciation unit requires 5% cost to replace equipment at a latter date, 5% is the driver rate for that particular product. Unit, batch  and product level costs can be determined with ABC. The following steps can summarize the ABC process. The first step is to identify the activities that consume resources and allocate costs to those activities. For example, purchasing materials, record keeping, labor, materials, miles driven, machine hours and number of customers served are activities, which consume resources and needs costs to be assigned to them. The second step is to distinguish the cost drivers that are related to each activity. For example, if machine hours an activity used in the process, then the number of hours used in production of one unit would be the particular cost driver rate. The last step is to allocate costs to products by multiplying the cost driver rate by the number of cost driver units consumed by the process. There are many inherent strengths in the ABC model. The ABC model allows costs to be allocated to many different activity centers. Few corporations can focus on undifferentiated product lines and be successful. Having multiple product lines means the company has multiple cost drivers associated with each different product line. ABC is helpful in selecting which products are successful and which ones should be eliminated. Accurate cost information is key in determining the actual costs of frequent product changes. This cost is important because costs can be a good indicator of the justification or termination of varying product lines. Product lines have become more complex. Product lines of past were much simpler. For example, the Model T Ford came in one style and one color, black. Today, Ford cars have many different colors and styles. These different styles all have different cost drivers and activity centers. ABC illuminates hidden costs when high volume sales are not present and product differentiation is. This is advantageous because unprofitable lines can be replaced with lines that are profitable. Not many years ago, labor comprised 25 to 50 percent of a products cost. However, since the 1960s, labor is increasingly less involved in the  production process. For example, the textile industry replaced 100-year old shuttle looms for European air-jet looms, doubling output with less labor. In steel, the Nucor corporation used continuous casting machines to yield labor costs of $60/ton verses traditional steels $130/ton. Labor cost today is infrequently the driving force behind costs it was during the development period of cost accounting (1930s). Instead, indirect costs have replaced labor as the dominant portion of costs for some products (Kelly, 1991). To use labor as the major basis for allocating as job costing or process costing accounting does, may lead to inaccurate decisions by management. The accounting profession has largely overlooked ABC. Among reasons cited for low adoption were employee resistance and the organizational changes essential with the use of ABC (Ness Cucuzza, 1995). Some trace the source of hindered adoption of ABC to technical as well as cultural issues. Others feel that ABC would be more widespread in industry if it were marketed better by the accounts themselves (Brausch, 1992). There are several reasons for ABC low adoption rate. Complexity is an obstacle to implementing ABC. ABC requires detailed records of the costs associated with producing products and services as compared to traditional methods. This detailed record keeping requires more effort from the accountants and is more time consuming. The complexity of ABC can contribute to more errors. ABC can require more time to check and recheck to uncover errors. ABC generally requires more effort on the part of the accountant verses traditional methods and reduces the adoption rate of ABC. Another reason for not using ABC is the increased economies of scale. Many corporations are standardizing their products to reduce the costs to manufacture them. For example, Coca-Cola distributes its products in many different countries. The product varies very little in respect to packaging and manufacturing. Traditional methods of accounting can assign costs more easily, quickly and accurately for those products that have little or no product variation. ABC is a valuable tool in calculating the costs of producing varying product  lines. These differing product lines require more extensive accounting practices than traditional costing methods provide. The information obtained from ABC can help promote product lines that managers feel are profitable between those which should be eliminated. Labor is less frequently the major ingredient in the production process. ABC addresses this concern by examining and illustrating the overhead costs associated with particular activity centers. ABC describes these over head costs more accurately and is beneficial when increasingly more complex manufacturing processes are used. Adoption issues should be addressed to implement ABC method when costing decisions matter to managers. Bibliography: ReferencesBrausch, J.M. Selling ABC: New Cost Systems Can Flounder if They Are Not Marketed. Management Accounting, February 1992, pp. 42-46. Geishecker, M.L. New Technologies Support ABC. Management Accounting, March 1996, pp. 42-48. Kelly, K. A Bean-Counters Best Friend. Business Week, October 25, 1991, pp. 42-43. Ness, J.A. and T.G. Cucuzza. Tapping the Full Potential of ABC. Harvard Business Review, July/August 1995, pp. 130-131. Selto, F.H. and D.W. Jasinski. ABC and High Technology: A Story with a Moral. Management Accounting, March 1996, pp. 37-40. 17

The Kite Tunner Essay Example for Free

The Kite Tunner Essay In The Kite Runner, even though Hassan remains loyal, forgiving, and good natured, he is still the character who suffers the most. Hassan is a character who is discriminated against from the start of the book, till the very end. He is a part of a poor ethnic group called Hazaras whom are considered victims in the Afghan society. Amir and Hassan are half brothers, but because Hassan was a Hazara, he grew up in a hut as a servant working for his own father. Hassan understands his inferiority and accepts it, which causes other people to take advantage of him by betraying him. For example, even though Hassan always stood up for Amir, Amir left Hassan to get raped. Hassan was too scared to stand up for his best friend and believed that Hassan is sacrificing himself for Amir. Not only was the rape an attack physically, but it is also an attack on the victim’s emotions and dignity. In the Kite Runner, Hassan suffers the most pain both physically and mentally by living his life being betrayed, discriminated and losing his family. To start off, Hassan is a poor ethnic Hazara, he is considered inferior to the Afghan society, and therefore is discriminated throughout the whole novel. For example, Hassan and Amir both have the same rich father, but because Hassan was illegitimate and was a Hazara, he grew up as a servant in his father’s hut. With this in mind, Hassan is discriminated by everyone even his own family even the ones who Hassam didn’t even know was his family. Discrimination is so significant in his life that he has accepted the fact that he was born to be hated for his appearance. Hassan’s biological father Baba lies to Hassan and doesn’t even tell him that he is his real father. Despite the fact that Hassan gets discriminated upon, he still remains loyal and forgiving. Another example would be when the Taliban wanted Baba’s house and when they found out that Hassan and his wife were kuvubg u but alone, they wouldn’t listen to him when he tried to explain that Rahim Khan was the owner and they were waiting his return. The Taliban of course shot Hassan and his wife leaving Sohrab alone. The Taliban who show Hassan and his Wife were dismissed from their trial because they said it was self defence. They were dismissed because they have no proof that the Hazaras attacked the Taliban because no one would stand up for Hazaras. With this in mind, Hassan has died In addition, despite the fact that everyone knows that Hassan is good natured, he still is betrayed many times in the story mostly by his best friend Amir. In detail, Amir treats Hassan unfairly even thought he knows that Hassan will be good about it. For example, Amir left Hassan to get raped by Assef in the alley Hassan taught him incorrect meaning of words. Even after Amir betrays Amir, Hassan continues to serve him. and abandoning him even though Hassan saved him countless amounts of time. Amir only does this because When Assef asked Amir why he’s friends with a Hazara, Amir said that he’s his servant and nothing more. Amir didn’t know that Hassan was his half brother, which leads Amir to take advantage of Hassan. Rape is one of the events in the story that happens to Hassan that makes him suffer the most. In this story, rape is not just physically violent, but it is also an attack on the victim’s emotions and dignity. The fact that Hassan didn’t resist just proves his role in society and how he accepts punishment that is given upon him. The rape proves that he doesn’t care about his own suffering Lastly, Hassan suffers by losing the people who were once family to him. Hassan suffers because his half brother Amir is the reason why Hassan and Ali left the house. In fact, Hassan has it tougher than Amir from the beginning. Not only did he lose his mother, his mother rejected him at birth. Sanaubar had taken one glance at the baby in Alis arms, seen the cleft lip, and barked a bitter laughter. [ ]. She had refused to even hold Hassan, and just five days later she was gone. (29). This event has left Hassan motherless ever since birth. He is separated from his beloved Amir and Baba whom he spent his whole life with. Another example would be when his mother left and rejected him at birth.

Should Uber be Banned in London?

Should Uber be Banned in London? On September 22nd, 2017, the city of London, England declared that it will not re-issue Uber Technologies Inc.’s (â€Å"Uber† or the â€Å"Company†) private-car hiring license that was set to expire on September 30th, 2017. The months following led to an appeal to Transport for London (â€Å"TFL†) by Uber, which become a stalled and slow process that ultimately could take years to move forward. While the appeal could take up to a year to fully process, the commissioner of TFL, Mike Brown, and Uber were able to converse in early November over potential resolutions prior to Uber’s hearing in December (Smith, 2017). Although talks between the Company and TFL ultimately have not become deciding factors in the appeal, they are important in creating a professional dialogue between the two bodies. As the Company has tried its best to develop a relationship with the city of London, two Uber employees came into the public eye. Yaseen Aslam and James Farrar, two Uber drivers based in London won a legal dispute on behalf of a group of nineteen Uber drivers in early November. The dispute, which involved the category in which Uber drivers were to be placed, ended with upholding regulation to deem all drivers as workers for Uber rather than self-employed. This regulation enforces the Company to pay all of its workers a minimum wage, allow time off, and holiday pay (Rao, 2017). Another defeat in UK’s court system has not only damaged Uber’s reputation in the island nation even more but made the company’s London division increasingly susceptible to an unfavorable outcome in its upcoming December hearing. Financially, Uber has done very well, especially in the United Kingdom. Boasting over 3.5 Million users in London alone (Cummins), the giant ‘ride-share’ service company keeps over 40,000 people employed in the city (Rao, 2017). Simply put, Uber’s status as a licensed taxi or ‘ride-share’ service is very important to the economy of London and its people. Stakeholders in the company’s continued operation in the British capital include local users as well as far-reaching shareholders spanning the globe. It is because of Uber’s large role that we need to pose the question, â€Å"Should Uber be allowed to operate in London with less restrictive regulation than other taxi services?†. Stakeholder(s) Stakes Transport for London, governmental organization TFL’s stake is the well-being and protection of its citizens from malpractices and the legality of business operations dealing in transportation. Due to their power as the decision maker in renewing Uber’s license in London, they are considered one of the most powerful stakeholders. Uber driversDrivers of Uber are one of the most urgent and legitimate stakeholders because of the direct impact the decision would make on their jobs and careers. Uber drivers outside of London While not directly impacted by the outcome, Uber’s international drivers are affected by the possibility of other cities following in London’s footsteps of barring Uber. Uber clients in LondonUber is fairly popular in London, with 40% of the population having used Uber at one point. Their clients would have to find an alternative, such as using Black Cabs, which are generally more expensive. They are directly impacted by the outcome and the refore can be considered an urgent stakeholder as well as a legitimate one. Uber Shareholders/Investors As 5% of all of Uber’s revenue stream, London’s consumer base for Uber is a considerable market. Losing this market could dissuade potential and current investors and shareholders through lost faith in the company. These investors and shareholders are responsible for Uber’s existence as a company which makes them a very powerful, urgent, and legitimate group of stakeholders. New Car sales companies Since most Uber drivers use their own cars for transportation, and some Uber drivers buy and lease cars specifically so they can get potential discounts, the outcome of this decision will materially impact car sales. London Public Transit Commuters If Uber loses its license, there is a good chance that previous Uber clients will opt for public transportation which is a cheap alternative, causing a large influx of commuters and crowding the already crowded public tra nsportation options. London police Uber is well known to use anti-law enforcement business tactics. There is the distinct potential that if Uber’s right to operate is revoked, they may still operate under-the-radar causing more work for London’s police to make sure Uber is compliant with their laws. London’s air qualityLondon is notorious for having one of the worst air qualities in the EU, and reducing the number of people driving will help improve the air quality situation. This affects all Londoners and tourists. Gas stations Uber contributes to a decent amount of various gas station’s revenues, as their business is to drive all day which consumes gasoline. Reducing the amount and frequency of which people drive will affect their revenues as well. Black cab companies Black cab companies want the rule to be upheld, as they will directly benefit from Uber losing their license, as they are (an albeit expensive) substitute for Uber’s services. Black cab drivers Similar to the Black Cab company itself, black cab drivers only make money (generally) when they are driving clients. Since they will see an increase in volume, the black cab drivers will make more money. TX4 Hackney Carriage Black Cab manufacturers As the manufacturer of ‘black cabs’ TX4 has a direct stake in the decision determining Uber’s fate in London. With Uber gone the company can continue producing the same black cab’s that are part of London’s large private taxi service. Rental car companies Uber has a rental car program with some rental car companies so not all Uber drivers have to own their car. If Uber were to get pulled out of London, the revenues of London rental car companies would suffer as a direct result. The London Underground transportation service and system The London Underground will similarly profit as the black cab companies due to the relationship of being a substitute to Uber as well. London Banks When people or car sales companies buy cars, they get a loan from a bank. Fewer cars being sold reduces new loan volume. Additionally, Uber drivers relying on their job to pay off the car loan may be forced to sell or remit their car to the Bank. London Car commuters A reduced volume of drivers on the road will favor car commuters, reducing traffic and congestion. However, Uber clients who are new or are returning to driving their own car could pose a risk to current car commuters because of driving inexperience and unfamiliarity. Local wildlife, in and surrounding London. (Hawks, Foxes, Badgers, Ducks, Deer, and Others) Poor air quality, light pollution, and noise pollution all affect the local London wildlife. With more Uber drivers, especially those who are new to the London area, comes a greater chance of local wildlife having incidents with motor vehicles. Environmental activists (Love Clean Air, Client Earth, EPUK, EEA, LSx, WWF, and Others) Since London’s air quality and wildlife will not speak for itself, activist groups that represent both of these stakeholder groups will likely push for Uber to lose its operating license for the reasons that are stated in their respective sections. London Tourists Since Uber is the current combination of the cheapest and most convenient option for tourists, they will have to find alternate forms of transportation which may be either more expensive (cabs) or less convenient (transit). Potential Actions & Implications There are three clear potential actions that the Transport for London can take to resolve our ethical question, â€Å"Should Uber be allowed to operate in London with less restrictive regulation than other taxi services?† along with doing what is best for the Stakeholders involved on a legal and economic scale. They have the option of continuing to treat Uber as they currently are and apply no extra regulation or restrictions to Uber’s operations, create new regulation to specifically address Uber’s operations, or decide to let Uber’s operation permit expire thusly eliminating Uber from London. For the first option, letting Uber retain its current operations and re-instating its operations permit, Transport for London would continue to support Uber as â€Å"ride-share† service as opposed to a taxi service. The implications of this are that Transport for London would be encouraging the demise of the Black Cab industry in its current state, forcing either closure of said companies or a prompting the creation of new business models. In doing so, there could potentially be long-term benefits for the general London community who use ride-share and taxi services as their primary mode of transportation. This is because the Black Cab companies would be now directly competing with their modified business plans against Uber and any competition between companies is always good for consumers. Other stakeholders, such as car sales companies, other services that compliment car sales, gas stations, Uber drivers, Uber Investors, and London Tourists would similarly benefit from this decision. If Uber was allowed to continue operations as it currently is, this would have repercussions on stakeholders such as London’s police, The London Underground, the Black Cab companies and associated stakeholders, Transport for London as a governmental body, London’s air quality, London’s local wildlife, and the local London activist groups for the environment and wildlife such as detailed in the stakeholder table above. Uber is well known for its practices regarding law enforcement evasion through its â€Å"Greyball† program, which its sole purpose is to identify and blacklist any law enforcement personnel from using Uber’s services which is both a short-term issue and if it persists, can turn into a long-term issue. It can turn into a long-term issue because as well when trying to make sure Uber is compliant with government regulations, as it will be difficult to get an unbiased audit of Uber’s operations that are conducted by a law enforcement agency. The Black Cab companies and associated stakeholders along with the London Underground will continue to lose profits and employees unless they change their business models. This can make or break the Black Cab industry, as these Black Cab companies are almost as old as London itself and have not changed their business model since then. The environment and wildlife in and surrounding London will continue to have a deteriorating quality-of-life, because of the stated reasons in the Stakeholder table. These will have some measurable immediate impact, but the long-term effects are the most worrisome where pollution reaches a point of no return and is incurable. Because these detriments exceed the benefits that would be provided by letting Uber retain their operations license, this is not a recommended answer to our question. For the second option, letting Uber continue operations but with additional regulations, the Transport for London body would invoke regulations regarding Uber similar to those that apply to the Black Cab industry. Contrasting with the first option, this would potentially allow the Black Cab industry to survive under its current business model, albeit with a shift in pricing to efficiently compete with Uber. This would benefit the Black Cab industry to an extent, Uber and Black Cab users, car sales companies and associated services, gas stations, Uber investors, and Uber drivers. However, this decision would have repercussions on other stakeholders as well. Similar to the first option, the London police, The London Underground, Transport for London as a governmental body, London’s air quality, London’s local wildlife, and the local London activist groups for the environment and wildlife would also be negatively impacted by this course of action. Letting Uber continue operations but being restricted by additional regulations is a better solution than the first option because it benefits more stakeholders. However, it is still not our recommended solution. The negative impact that stems from letting Uber operate in London is too great a cost compared to letting their operations license expire. The third solution is to let Uber’s operation license expire. This recommendation is the complete opposite of the first solution and as a result, would imply Transport for London is condemning Uber. This would have inverse benefits and drawbacks as the first solution as well, meaning it would benefit London’s police, The London Underground, the Black Cab companies and associated stakeholders, Transport for London as a governmental body, London’s air quality, London’s local wildlife, and the local London activist groups for the environment and wildlife. Since Uber would no longer be able to operate in London, it would be a huge win for the Black Cab industry as a whole and would help London preserve its age-old transportation of choice. Additionally, the surrounding wildlife and atmosphere would benefit from the reduction of cars on the road and new drivers to the area. London’s police would no longer have to conduct wild-goose chases to make sure Uber is compliant with Transport for London’s regulations. Overall, it would be a benefit to the local London community. This would imply that Transport for London has London’s best interests at heart. Like with all decisions, there are costs associated with making said decisions. Uber moving out of London would be bad for Uber as a company, its employees, its investors, gasoline companies, and car sales and associated stakeholders. Most of these stakeholders are not from London, nor are residents in the UK. However, they are having a large negative impact on London as a whole, compared to the benefits they bring. This is our recommended solution. Recommendation & Cost of Implementation: As chair of Transport for London, I, Sadiq Khan, believe that the most ethical and overall best way to proceed with Uber in London is to recommend that they remain ineligible to renew their license and that no change be made to their status. With their current disregard for minimum wage and basic benefit packages for their employees, they violate London’s idea of operating under business practices deemed, ‘fine and proper’. By doing so I believe that we will be upholding the quality that Londoners have come to expect out of everyday businesses while also doing what we at TFL believe is best for our historic city. This will, in turn, mitigate possible blowback by the community for allowing Uber to continue operations that financially damage London’s public transportation and Black Cabs. There is a multitude of costs associated with this option, many of which must be estimated due to Uber’s financial records being strictly private between the company and perhaps investors (non-public corporation). As a company, which has over 40 thousand employees in London (as stated prior), it is fairly obvious that many people who work full time as ‘ride share’ drivers will be negatively affected by this decision. Since Uber has been deemed a taxi service in early November and thus must pay minimum wage ( £9.15 an hour) to employees in the United Kingdom, there is a possibility of a people losing upwards of  £380,640,000 (Assuming only half of all drivers in London are full time) each year and more, should they apply for unemployment due to the decision. This is, of course, an estimate and not a real working number of pounds lost by employees but while an estimate, it is not a figure that we at TFL take lightly. Since keeping this decision would essentially be changing nothing in terms of a recommendation, financial costs by the city of London, and Transport for London would be minimal to non-existent. That being said some businesses would suffer somewhat, such as car companies and automobile dealers in our city who have deals with Uber to rent and sell cars for the sole purpose of being used by the Company’s drivers. To add, there could be a small loss in terms of sales by gas stations, though it would possibly be partially offset by the increased use of Black Cabs and personal vehicles by the general public. Finally, a cost in terms of tax lost by Uber’s exile from operating in London would go unnoticed except for in the case of employee’s taxes, seeing as the company does not pay a large amount in taxes. In 2015, Uber’s London division only paid  £411,000 in taxes while making over  £23 Million (Bowers 2016). It’s safe to say a city such as ours, will not miss what little Uber had to offer both London and its people.  Ã‚   Overall the costs of implementing a solution that is already in effect register no change in current costs. Since finding Uber to be an unethical business dealing in unfair and otherwise unregulated business practices since this decision, we know that the Company is not one that we as a city can stand. References: Smith, Rebecca. â€Å"TFL Boss Plans Fresh Talks With Uber’s Chief Executive Officer Over Loss of London License† City AM (November 6, 2017) Rao, Prashant. â€Å"Uber Hit With New Blow in London as Panel says Drivers Aren’t Self-Employed† The New York Times (November 10, 2017) Cummins, Chip. Uber Is Losing Its Car-Hire License in London. What Happened? The Wall Street Journal (2017). . Bowers, Simon. â€Å"Uber’s Main UK Business Paid Only  £411,000 in Tax Last Year† The Guardian  (October 10, 2016)

Suspense and Tension in Short Stories of H.G. Wells :: H.G. Wells Short Story Essays

Suspense and Tension in Short Stories of H.G. Wells Herbert George Wells was best known as the author of fantasy and science fiction novels: The Time Machine, The Invincible man, The War of the worlds, The Stolen Bacillus, The man who could work miracles and The Red Room. From this vast collection of different genres, three stories have been chosen to illustrate, compare and contrast how the different setups create tension and suspense. There are similarities and differences in the settings that the writers have chose for their stories by H.G.Wells. These stories though different in genre and plot illustrate how H.G.Wells manages to capture the imagination of the reader and create atmosphere and tension in contrasting ways. The Three stories I agreed to choose were The Red Room, the Stolen Bacillus and The man who could work miracles. The Red Room is a story about a young man 28 years old goes to this houses where people had been complaining about this ghost like figure they keep hearing in a room of there's. The young man arrives at the house only to be surrounded by a bunch of old people, these old people made the man feel very uncomfortable and unsure about what they want him to do. After a while even the young man confesses to himself how he wasn't expecting these miserable old people in this quote "I must confess I had scarce expected these grotesque custodians "(pg 4). The man later went on to describes how the men became ghost's of themselves "A monstrous shadow of him crouched upon the wall and mocked his actions as he poured and drank" (pg 6) A man with a withered arm repetitively keep saying the words "It's your own choosing to go in that room" (pg 6). The man then got described to him what had been happening in the house, and then he walked along the corridor with the old man with the withered arm and into the room. Only the young man entered the room to see that it was dark and no lights were working. So he stayed and settled for a while, he had a look around and then suddenly something came up behind him and the man blacked out. When he woke up all of the old people were surrounding him and he couldn't remember a thing. Then the old people are eager to know all about what happened to the young man. Then he explains to them that "there's neither a ghost nor an earl in the room but it's the worst thing of all that haunt poor mortal man", he said and that

Al Capone Essay -- essays research papers

Al Capone still remains one of the most notable residents of "the Rock." In a memoir written by Warden James Johnston, he reminisced about the intensity of public interest around Capone's imprisonment, stating that he was continually barraged with questions about "Big Al." Each day newspapers and press flooded his office with phone calls, wanting to know everything from how Capone liked the weather on "the Rock," to what job assignment he was currently holding. Before arriving at Alcatraz, Capone had been a master at manipulating his environment at the Federal Penitentiary in Atlanta. Despite strict convictions from the courts, Capone was always able to persuade his keepers into procuring his every whim, and often dictated his own privileges. It was said that he had convinced many guards to work for him, and his cell boasted expensive furnishings which included personal bedding along with many other amenities not extended to other inmates serving lesser crimes. His cell was carpeted, and also had a radio around which many of the guards would sit with Al conversing and listening to their favorite radio serials. His friends and family maintained residence in a nearby hotel, and each day he was flooded with visitors. Capone started his life of crime at a young age. Rumored to have started pimping prostitutes before reaching puberty, he was raised on the tough streets of Brooklyn and earned extra money as a bouncer in various brothels. By the age of twenty, Capone had moved to Chicago and was managing a popular nightclub named The Four Deuces. By 1924, Capone had his hand in various rackets, including prostitution rings, bootlegging, and gambling houses and was believed to be earning over $100,000 per week. Capone had mastered the art of politics, and as a wealthy, powerful gangster figure, he attempted to balance his activities. Despite his illegitimate occupation, he had become a highly visible public figure. He made daily trips to City Hall, opened soup kitchens to feed the poor, and even lobbied for milk bottle dating to ensure the safety of the city's children. City officials often were embarrassed by the politic strength of Capone, and began leveraging his illegal activities through police raids, along with setting intentional fires to his places of business. In the beginning, the public glamorized Capone's activities and... ...on Alcatraz, he made several attempts to con Johnston into allowing him special privileges, but all were denied. Johnston maintained that Capone would not be given any special rights and would have to follow the rules as would any other inmate. Capone eventually conceded and one day made the comment to Johnston, "It looks like Alcatraz has got me licked." Capone spent 4 Â ½ years on Alcatraz and held a variety of jobs. Capone's time on Alcatraz was not easy time. Capone got into a fight with another inmate in the recreation yard and was placed in isolation for eight days. While working in the prison basement, an inmate who was standing in line waiting for a haircut, exchanged words with Capone and stabbed him with a pair of shears. Capone was admitted into the prison hospital and released a few days later with a minor wound. Capone eventually became symptomatic from syphilis, a disease he had evidently been carrying for years. In 1938, he was transferred to Terminal Island Prison in Southern California to serve out the remainder of his sentence, and was released in November of 1939. Capone died on January 25, 1947, in his Palm Beach Mansion from complications of syphilis.

Causes of the Revolutionary War :: American America History

Causes of the Revolutionary War The haphazard and disorganized British rule of the American colonies in the decade prior to the outbreak led to the Revolutionary War. The mismanagement of the colonies, the taxation policies that violated the colonist right's, the distractions of foreign wars and politics in England and mercantilist policies that benefited the English to a much greater degree then the colonists all show the British incompetence in their rule over the colonies. These policies and distractions were some of the causes of the Revolutionary War. The interests of England within the colonies were self-centered. The English were exploiting were trying to govern the colonies by using the mercantilist system. Mercantilism is when the state directs all the economic activities within it's borders(Blum 31). England was not attempting to make any changes that would help the colonists. They limited the colonies commerce to internal trade only(Miller 9). The English were exploiting the colonies by demanding that the colonies import more from England then they exported to the colonies. They were importing raw materials from the colonies and making them into exportable goods in England. They would then ship these goods to foreign markets all around the world including the colonies(America Online ). Throughout the seventeenth century the English saw America as a place to get materials they didn't have at home and a market to sell finished products at after the goods had been manufactured. This was detrimental to the colonies because it pr evented them from manufacturing any of the raw materials they produced and made them more dependent upon England. In addition to the unrest caused by their mercantilist policies, domestic political issues distracted them from the activities of the colonies. Throughout the sixteen hundreds, Great Britain was more involved in solving the Constitutional issue of who was to have more power in English government, the king or parliament. When this complex issue was finally resolved in the Glorious Revolution of 1688, England turned its attention back to the colonies and found that colonists had developed their own identity as American. There was no central office in England to control what was happening in the colonies. The executive authority in England was divided among several ministers and commissioners that did not act quickly or in unison. Also, the Board of Trade, the branch of government that knew more about the colonies than any other governing body in England, did not have the power to make decisions or to enforce decrees. Causes of the Revolutionary War :: American America History Causes of the Revolutionary War The haphazard and disorganized British rule of the American colonies in the decade prior to the outbreak led to the Revolutionary War. The mismanagement of the colonies, the taxation policies that violated the colonist right's, the distractions of foreign wars and politics in England and mercantilist policies that benefited the English to a much greater degree then the colonists all show the British incompetence in their rule over the colonies. These policies and distractions were some of the causes of the Revolutionary War. The interests of England within the colonies were self-centered. The English were exploiting were trying to govern the colonies by using the mercantilist system. Mercantilism is when the state directs all the economic activities within it's borders(Blum 31). England was not attempting to make any changes that would help the colonists. They limited the colonies commerce to internal trade only(Miller 9). The English were exploiting the colonies by demanding that the colonies import more from England then they exported to the colonies. They were importing raw materials from the colonies and making them into exportable goods in England. They would then ship these goods to foreign markets all around the world including the colonies(America Online ). Throughout the seventeenth century the English saw America as a place to get materials they didn't have at home and a market to sell finished products at after the goods had been manufactured. This was detrimental to the colonies because it pr evented them from manufacturing any of the raw materials they produced and made them more dependent upon England. In addition to the unrest caused by their mercantilist policies, domestic political issues distracted them from the activities of the colonies. Throughout the sixteen hundreds, Great Britain was more involved in solving the Constitutional issue of who was to have more power in English government, the king or parliament. When this complex issue was finally resolved in the Glorious Revolution of 1688, England turned its attention back to the colonies and found that colonists had developed their own identity as American. There was no central office in England to control what was happening in the colonies. The executive authority in England was divided among several ministers and commissioners that did not act quickly or in unison. Also, the Board of Trade, the branch of government that knew more about the colonies than any other governing body in England, did not have the power to make decisions or to enforce decrees.

Mary Shelley

Why it is a Classic Mary Shelley was one of the most famous and greatest writers of the early 1800s. She wrote many great novels and short stories that could be considered classics, such as Frankenstein and â€Å"The Invisible Girl†. A classic is not just any average novel or short story; to be a classic it must have good use of literary elements, along with a new and different idea for a plot. Mary Shelley uses literary elements in a special way that makes her a classic writer. There are many great pieces of classic writing by Mary Shelley.Frankenstein, one of her best works, is a classic, because she uses suspense, psychological aspects, and tone to create a masterpiece. One of the many things that sets Frankenstein and Mary Shelley apart from others; is her excellent ability to create a mood. In Frankenstein she creates a mysterious and suspenseful mood that really captures the reader’s attention. In the novel Victor says â€Å"It was already one in the morning; the rain pattered dismally against the panes, and my candle was nearly burnt out, when, by the glimmer of the half-extinguished light, I saw the dull yellow eye of the creature open;†(Ch. ,pg 41) this quote from the novel creates a scary and intense mood. Not only does Mary Shelley show her ability to create a mood in Frankenstein, but also in the short story â€Å"The Invisible Girl†. The excellent ability of Mary Shelley to create a mood, in a story or novel is one of the many things that make Frankenstein a classic novel. Mary Shelley also uses suspense and foreshadowing in her writings to keep the reader involved. The monster in Frankenstein tells Victor â€Å"I shall be with you on your wedding-night. †(Ch. 20); this is a great example of foreshadowing.When the monster tells Victor this, it becomes obvious that something bad is going to happen and it keeps the reader guessing what it will be, while sending a shiver of terror through their body. Mary Shelley use s the element of suspense a lot in the novel Frankenstein; the reader will always be wandering who will be the monsters next victim and how Victor will react. The use of foreshadowing and suspense in Frankenstein are two things that make it a classic. Frankenstein is also a very unique story and has some psychological aspects to it.The plot of the novel seems to be ahead of its time, it could be called one of the first science fiction novels. Mary Shelley’s idea of someone creating life was very unique for the 1800’s time period. Plots that involved science fiction did not seem to be as popular until technology became more modern; but this is one of the things that make Frankenstein a classic, it was ahead of its time. Frankenstein is also a psychological novel in some ways. It can show the reader that there can be a monster in anyone, although it does not have to be a physical monster.Although Victor is not physically a monster, he becomes a monster mentally; he becom es insane and enraged by the monster that killed his friends and family. The psychological aspects and how unique Frankenstein is, are reasons why it is a classic. There are many elements about Frankenstein that make it one of the best classic novels of all time. Mary Shelley was a master of using literary elements to create a classic. Not just anyone can write a classic novel; it must be something different and skillfully written.She did a wonderful job of creating suspense using foreshadowing throughout the novel. Also one of the biggest things that make this novel a classic is how unique and ahead of its time it was during the 1800s. Frankenstein will be one of the best classic novels for many years to come. ? Works Cited Merriman, C. D. â€Å"Mary Wollstonecraft Shelley. † – Biography and Works. Search Texts, Read Online. Discuss. Jalic Inc. , 2006. Web. 8 May 2012. . Mould, Chris, and Mary Wollstonecraft Shelley. Frankenstein. Oxford: Oxford UP, 1997. Print.