The Pros and Cons of NAFTA Essay -- The North American Free Trade Ag

Introduction The North American Free Trade Agreement, commonly known as the NAFTA, is a trade agreement between the United States, Canada and Mexico launched to enable North America to become more competitive in the global marketplace (Amadeo, 2011). The NAFTA is regarded as â€Å"one of the most successful trade agreements in history† for its impact on increases in agricultural trade and investment among the three contracting nations (North American Free Trade Agreement, 2011). Supporters and opponents of the NAFTA have argued the effects of the agreement on participating nations since its inception; yet, close examination proves that NAFTA has had a relatively positive impact on the economies of the United States, Canada, and Mexico. Although the NAFTA is not without problems, the trade agreement has leveled the playing field for the three participating nations and increased cross-border trade, positively contributing to globalization. The success or failure of the NAFTA impacts level of employment, the economy, and the environment of the three contracting nations. With the implementation of trade agreements such as the NAFTA, the world has become more interconnected, and citizens must be aware of the affects such trade agreements have on their living standards and job security. Features of the NAFTA The NAFTA was implemented on January 1, 1994 to remove tariff trade barriers between the United States, Canada, and Mexico by providing duty-free trade in multiple classes of goods (Barufaldi, 2008). The NAFTA creates a free trade area where all barriers to trade between member countries are removed. Many of the tariffs affecting agricultural trade among the participating nations were eliminated at the inception of the agreeme... ...ttp://www.ustr.gov/sites/default/files/NAFTA-Myth-versus-Fact.pdf North American Free Trade Agreement (NAFTA). (n.d.). USDA Foreign Agricultural Service (FAS). Retrieved September 15, 2011, from http://www.fas.usda.gov/itp/policy/nafta/nafta.asp North American Free Trade Agreement (NAFTA). (n.d.). Public Citizen. Retrieved September 16, 2011, from http://www.citizen.org/Page.aspx?pid=531 Teslik, L. H. (2009, July 7). NAFTA's Economic Impact. Council on Foreign Relations. Retrieved September 13, 2011, from www.cfr.org/economics/naftas-economic-impact/p15790 USTR- North American Free Trade Agreement (NAFTA) | Office of the United States Trade Representative. (n.d.). (2011). Office of the United States Trade Representative. Retrieved September 16, 2011, from http://www.ustr.gov/trade-agreements/free-trade-agreements/north-american-free-trade-agreement-nafta

Job Order Cost Essay

There are two main cost accounting systems used: Job order cost systems and Process cost systems. Both have very distinct differences that help each specialize in a certain type of manufacturing company. The job order cost system in particular is used to â€Å"provide product costs for each quantity of a product that is manufactured. † When a product is called to be manufactured, then it is called a job. Once the job is ordered, the manufacturing company must go through a flow of steps to complete the job. The flow of a job order cost system is as followed: materials, work in progress, finished goods, and cost of goods sold. At the start of the job order cost system is materials. Materials, or more accurately direct materials, are the main items used in building the job. A receiving report must be made when the materials are received and inspected. Once the materials and the receiving report and complete, the materials are written in a journal entry as a debit to â€Å"Materials† and a credit to â€Å"Accounts Payable†. Following the journal entry, a material requisition must be made to properly obtain the materials from the storeroom. Once the materials requisition is received the job process flows to work in process and a journal entry must be made with a debit to â€Å"Work in process† and a credit to â€Å"Materials†. Once the job is in the Work in process stage, the factory labor cost and the hours of labor must be accounted for. Work in process is the step in which the materials are being used by the laborers in order to complete the job. Some companies choose to use clock cards, in-and-out cards, or electronic badges in order to monitor the amount of labor hours have been clocked in. Regardless of the method, the hours must be clocked and multiplied by the rate of pay in order to properly complete the work in process aspect of the job. Once the hours and rates are calculated, a journal entry is written with a debit to â€Å"Work in Process† and a credit to â€Å"Wages Payable†. However, before a job reaches the step, finished goods, another expense must be accounted for. Factory Overhead are all manufacturing cost besides direct labor and direct materials. Since factory overhead costs can’t be pin-pointed to a single job and must be estimated, the costs are allocated amongst the jobs. This process is called cost allocation. In order to estimate the Factory overhead, we use the â€Å"Predetermined Factory Overhead Rate† formula, which is â€Å"Estimated Total Factory Overhead Cost† divided by the â€Å"Estimated Activity Base†. Once the factory overhead rate is determined and the calculations of the hours and the rate are finished, then a journal entry with a debit to â€Å"Work in Process† and a credit to â€Å"Factory Overhead† is recorded. Once all of the costs, debits, and credits are correctly situated in the work in process step, the flow of the job goes to finished goods. Finished goods are the process in the job where the item is completed and ready for sale. Finished goods accounts for the cost data for the units manufactured, units sold, and units on hand. Once a product is sold, the flow of the job reaches its conclusion with cost of goods sold. To record a sale in the journal entry, two entries must be made. First, a debit to â€Å"Accounts receivable† must be written along with a credit to â€Å"Sales†. The second journal entry would include a debit to â€Å"Costs of Goods Sold† and a credit to â€Å"Finished Goods†. An example of how a job order system would flow could be described a table making business. For example, if a customer orders 100 tables, then the table manufacturing company has received a job to make 100 tables. The first step for the company would be to order the materials needed for production of the table. Materials would include the wood, glass, and metal. Next step would be to calculate the cost of the materials. Assuming the company would need 200 logs of wood, 100 beams of metal, and 50 units of glass, they would then multiply the amounts of each material with the single cost of each material. If a log of wood is $10, beam of metal is $15, and a unit of glass is $20, then the direct materials cost is as followed: $10 x 200(wood) + $15 x 100(metal) + $20 x 50(glass) = $4,500. Once the material is ordered and received, someone must inspect the wood, glass, and metal then fill out a receiving report stating the quantity and condition of the materials. Once the materials are correctly accounted for, they are moved to the storeroom. At this stage, the table process is in the work in progress stage. From there, a materials requisition must be sent in order to move the wood, glass, and metal for workers to start making the tables. The amount of hours must be recorded in order to determine the direct labor involved in making the tables. Assume that the amount of hours required to make 100 tables is 300 hours. From there, they would multiply the amount of hours by the rate at which the laborers get paid. Assuming the rate for the laborers is $10 an hour, then the direct labor would be calculated as followed: 300 hours x $10 = $3,000 labor hour cost. Factory overhead must be calculated after calculating the direct labor and direct material cost. Since factory overhead includes all manufacturing cost besides direct materials and direct labor, then it follows that factory overhead includes indirect materials, indirect labor, factory power, and factory depreciation. In order to estimate the factory overhead correctly we must find the factory overhead rate. Assuming the estimated total factory overhead cost is $5,000 and the estimated activity base is 500, then using the predetermined factory overhead rate we can find the following: $5,000(Estimate Factory Overhead Cost)/ 500 (Estimated Activity Base)= $10 Factory Overhead Rate. Then we would find how much factory overhead there actually is. To find the factory overhead, the company must apply the factory overhead rate and multiply it by the number of hours used. Assuming there is 150 direct hours, the following is calculated: 150(hours) x $10 (Predetermined Factory Overhead Rate) = $1,500. Once all of the factors in work in process are settled and completed, a completed table should be finished and thus the job goes to finished goods. Since finished goods is a controlling account, it keeps track of how many units are finished, sold, and are on hand. Once the table is sold, it is transferred from finished goods to cost of goods sold. After the sale, the job order system is complete and so is the job. Job order cost system is a very straight forward system that many manufacturers use for custom orders or batches of items. The system has one path, and ultimately makes for job orders to flow smoothly.

Macbeth Hallucinations

Desires of the Subconscious In the tragedy, Macbeth, William Shakespeare uses motifs as a way to portray several different underlined themes of his work. Of the numerous themes, one in particular is applied throughout the entire story, this motif being hallucinations. Even while mans conscious is actively thinking, his subconscious is also thinking. It is thinking about the true desires of ones heart. The subconscious also thinks about guilt and what it wants to forget about. These two ideas of the subconscious come alive in this tragedy through hallucinations.In the beginning of the tragedy, Macbeth receives a prophecy that he will become king. His aspiration for becoming king clouds his conscience. He desires to become king so much that he and Lady Macbeth create a plan to murder Duncan and take his power. While they are carrying out the plan, Macbeth sees something in front of him. This is further shown in the quote, â€Å"Is this a dagger which I see before me. the handle toward my hand? Come, let me clutch thee. I have not, and yet I see thee still.Art thou not, fatal vision, sensible To feeling as to sight, or art thou but A dagger of the mind, a false creation, Proceeding from a heat-oppressed brain? † (2. 1. 33-39) This hallucination is particularly interesting. At this point in the tragedy, Macbeth is having second thoughts about murdering Duncan. As he hallucinates of a bloody dagger pointing towards Duncan’s room, it shows the reader that he is yearning to become king so badly that he would murder for it. Though the reader doesn’t see this from Macbeth’s exterior emotions, it is depicted through his subconscious.In the next act, Macbeth kills his best friend, Banquo, because he is becoming suspicious of the murder. Shakespeare shows Macbeth growing guilty of this act through another illusion in the quote, â€Å" If I stand here, I saw him†¦ Blood hath been shed ere now, i’ th’ olden time, Ere humane sta tue purged the gentle weal; Ay, and since too, murders have been performed Too terrible for the ear. The time has been and there an end. But now they rise again With twenty mortal murders on their crowns And push us from our stools. This is more strange Than such a murder is. (3. 4. 89-99) As the story continues, Macbeth feels more and more guilt building up on him. This guilt persuades his subconscious to form a mirage of Banquo, arriving to dinner with him. This shows the reader that Macbeth is feeling overwhelming guiltiness. As Lady Macbeth played a large role in the murders of Duncan, Banquo and Macduff’s family, she is also being plagued with guilt. This is shown when she is sleep walking in the following quote, â€Å"Here's the smell of blood still. All the perfumes of Arabia will not sweeten this little hand.Oh, oh, oh! † (5. 1. 49-51) In this quote, the blood that Lady Macbeth sees on her hands represents guilt. The hands represent her mind. Therefore, Lady Ma cbeth can’t disguise her guilt in anyway so much as to say that all of the perfumes of Arabia cannot overpower the guilt she feels. Shakespeare uses the motif of hallucinations to illustrate the theme that what man hallucinates is what man either wants to see or what he wants to forget about. This is shown in Macbeth before the murder of Duncan, after the murder of Banquo and at the end of the book.

Essay on HistoryEssay Writing Service

Essay on HistoryEssay Writing Service Essay on History Essay on HistoryWe live in a space of myths without noticing this fact. This space forms a tight ring around us, forcing us to see white in black, and vice versa. Sometimes veil of myth opens, and we see the disgusting mechanism of sophisticated manipulation of human consciousness. But new myths come on the place of outdated myths and new falsehood globally continues. Thus, we are going to discuss the concept of history as a place of myths’ development in this assignment.It seems to me that the notion of â€Å"history† has a double meaning: it means what has happened in the past, but also the activities of the historian, cognition, representation, and training. It can be said that historian builds his conclusions on the material of historical sources. By this phrase we can understand all remnants of the past, which are associated with human activity and reflect the development of human society. This is a very extensive range of texts and artifacts from the fragments of ceramics to books. Thus, historical science reveals, reconstructs and interprets (explains) the historical facts.Taking into account Loewen’s phrase that â€Å"Textbooks are often muddled by the conflicting desires to promote inquiry and to indoctrinate blind patriotism,† it is necessary to remember that history is written by people (Loewen 6). Everyone who creates historical texts thinks that changing one minor detail, he or she will not change anything important in the course of the history. Then historical sources are overwritten by other people for several times. New historians have the same thoughts and mistakes in historical events continue snowballing.Loewen states that â€Å"[History] textbooks also keep students in the dark about the nature of history. History is a furious debate informed by evidence and reason,† and this statement allows to suppose that somebody or some power is interested to hide concrete historical facts or to replace them by new fac ts which are more pleasant or significant to perception (Loewen 7). Both Loewen and Zinn made a thorough analysis of American History and the birth of American nation, and they found a lot of mystifications in the course of historical events and their presentation to a wide public.   Both scientists provide a refreshing look at the events of the past from the times of Columbus to the period of the Revolution, and demonstrated that ideology is very often prevailing over historical facts.Educators consider that it is better to educate children on the approved school programs, where everything is understandable and historical figures are described as heroes with a proper set of positive personal qualities. But people are different by their nature, and there are no completely positive or negative individuals and personal traits influence on people’s decisions and then on actions, so many historical facts that are hidden by high motives have other characteristics as well as ther e always exists a reverse side in any event. For instance, a well-known holiday such as Thanksgiving Day can be considered a celebration of ethnocentrism and there exist many facts that forced people to accept this position.To conclude, it is hard to argue the fact that many history textbooks present the facts only from one side to show people what they want to see and hiding the truth. There exist many reasons for such attitude, beginning with ideological motives and ending with specific purposes of people who have power. But in order to achieve progress in the society’s development, people need to realize that there exists another history that was not taught at schools, so every event should be explored from different sides before accepting it as the truth. People need to realize that history has many ugly facts and only accepting them, it is possible to avoid the same mistakes in the future and create a long-term progress in the development of highly-technological and civi lized society.

Poems Comparison essays

Poems Comparison essays Poetry is a way that poets express there feelings and views on life. Poetry is also a way for the reader to escape from their lives and read something interesting and intreaging to the mind. Two similar poems The Circle Game by Joni Mitchell and When I was One and Twenty by A.E Housman can be related to each other in many different way. They are similar in voice, tone, mood and theme. In ones life there is always one thing certain that will happen to them, they will go through different phases. All people go though phases in life. It all depends on what type of phase you are going through, aging, love, or even maturity. Many of lifes phases can be expressed through poems which is the case for the poem The Circle Game by Joni Mitchell and When I was One and Twenty by A.E Housman , they both show two different phases, that two different people are going through in their lives. The voice in these two poems is something that relates these poems together. Both of these poems have similar poetic voices. In both poems the narration is in a reflective voice. In The Circle Game the narrator is reflecting on a boys life and the different phases the boy has gone through he goes from a child yesterday a child came out to wonder//Caught a dragonfly inside a jar that is lost and does not know what the worlds about. The boy then goes through his teenage phase sixteen springs and sixteen summers gone now/cartwheels turn to car wheels through the town where he now understands more about the world and is taking on more responsibilities, but does not yet fully understand the meaning of life and still has plenty learn. The next and final phase that the boy goes through is young adult hood.so the years spin by and now the boy is twenty/Tough his dreams have lost some grandeur coming true the boy now is a adult and has not gone through with all his dreams, but he still has a positive attitude Therell be ne...

Anchoring script for student Orientation in university

1.List down Industry domains where Data warehousing technologies have been deployed? 2. List and define the OLAP operations. 3. What are the data integration challenges and how to cater them? OLAP Operations One of the most compelling front-end applications for OLAP is a PC spreadsheet program. Below is the list of some popular operations that are supported by the multidimensional spreadsheet applications. Roll-up Takes the current aggregation level of fact values and does a further aggregation on one or more of the dimensions. Equivalent to doing GROUP BY to this dimension by using attribute hierarchy. Decreases a number of dimensions removes row headers. SELECT [attribute list], SUM [attribute names] FROM [table list] WHERE [condition list] GROUP BY [grouping list]; Drill-down Opposite of roll-up. Summarizes data at a lower level of a dimension hierarchy, thereby viewing data in a more specialized level within a dimension. Increases a number of dimensions adds new headers Slice Performs a selection on one dimension of the given cube, resulting in a sub-cube. Reduces the dimensionality of the cubes.  Sets one or more dimensions to specific values and keeps a subset of dimensions for selected values. Dice  Define a sub-cube by performing a selection of one or more dimensions. Refers to range select condition on one dimension, or to select condition on  more than one dimension. Reduces the number of member values of one or more dimensions. Pivot (or rotate) Rotates the data axis to view the data from different perspectives. Groups data with different dimensions. Drill-across Accesses more than one fact table that is linked by common dimensions. Combines cubes that share one or more dimensions. Drill-through Drill down to the bottom level of a data cube down to its back-end relational tables. Cross-tab Spreadsheet style row/column aggregates.

Private Schools for ethnic minorities in Alberta, Canada Essay

Private Schools for ethnic minorities in Alberta, Canada - Essay Example The state can create a community that would be a single ‘cultural ghoulash’; or it can also create separate units/ghettoes for each ethnic group that would later be coerced to form a political unity. Thus, it would be â€Å"melting down the citizenry into a nation of â€Å"Americans† or â€Å"Canadians,† people who will largely share nationally defining characteristics and attributes, and, on the other hand, balkanizing them into officially structured units within the state, each with their own defining characteristics, attributes, and values†( Dickinson & Dolmage, 364). However one has to keep in mind that modern society does not function on such simple guidelines. It is not possible to bulldoze all the members and mould them into one cultural frame; and this is very apparent in the numerous leaks that have appeared in the so called ‘American cultural melting pot’; nor does ‘balkanization’ work, as we see in the failure of the former state of Yugoslavia.The ethnic groups in Canada fall broadly under a category of the population as those citizens who are not English or French in their origin and also not a member of the native Canadians. Young in his article speaks of 4 ways in which such a diverse and ethnic cultural racial group, can coexist peacefully within a social order. First, these groups can ‘assimilate’ and become a part of the host country’s culture, in this, they will have to forsake their own cultural origins.