Eddie Charles Jones Essays - Pompano Beach, Florida, Eddie

Eddie Charles Jones On October 20, 1971, a lady named Francis Thigpen brought forth a very gifted and solid child named Eddie Charles Jones. He was conceived in Toledo, Ohio. Eddie grew up with his mom, father, and two more established siblings named Cedric and Derek, in Pompano Beach, Florida. As Eddie grew up he got affectionate with ball. He played it with his siblings consistently and night. In spite of the fact that he continuously lost, he never surrendered. He invested more energy inevitably. He respected Dr. J from the Sixers without a doubt. He thought about him as his ball legend and top choice player. He went to secondary school at Ely in Pompano Beach, Florida. Where he turned into the best all city player. When Eddie was 16 his folks got separated. Sanctuary College offered him a grant to play b-ball. Mentor John Chaney was intrigued with Eddies gifts and offered him to be the commander of the group. As dazed as Eddie was he gladly acknowledged the offer. Eddie had gotten one of the Atlantic top ten player of the year. With a scoring normal of 19.2 focuses per game, 1.5 squares, 5.4 prepares, 7.3 bounce back, and a field objective level of .470. Whirlpools father passed on from malignancy when Eddie was 19. Eddie was distraught in light of the fact that they were so near one another. After his dads passing, Eddies school profession had slammed. He was ineligible to score a 700 on his SAT. Which constrained him to surrender his first year recruits year of College ball. With the assistance of his closest companion Aron McKie and Coach John Chaney, Eddie went to summer school and earned a degree. At that point in 1994 he was the tenth generally speaking Draft pick for the NBA. He was drafted to the Los Angeles Lakers. Sports and Games

Washington Irving Essays - The Legend Of Sleepy Hollow, Free Essays

Washington Irving Essays - The Legend Of Sleepy Hollow, Free Essays Washington Irving Washington Irving was the primary local American to prevail as an expert author. He remains significant as a pioneer in American cleverness and the advancement of the short story. Irving was extraordinarily respected and imitated in the nineteenth century. Close to the finish of his profession, his notoriety declined due to the wistfulness and over the top propriety of quite a bit of his work (Irving 479). Washington Irving's time spent in the Hudson Valley and abroad added to his composition of The Devil and Tom Walker, The Legend of Drowsy Hollow, and Rip Van Winkle. Irving was conceived in New York City on April 3, 1783, the most youthful of eleven kids in a shipper family. In contrast to his siblings, Irving didn't go to close by Columbia College, rather he was apprenticed in 1801 to a legal advisor. In 1806, he did the bar assessment, however remained monetarily subject to his family until the distribution of The Sketch Book. Meanwhile, Irving did unspecialized temp jobs for the family as operator and lobbyist. It appears as though he filled in as meager as could be expected under the circumstances, and for quite a long time sought after a novice or amateur enthusiasm for writing (Irving 479). In his leisure time, he read enthusiastically and meandered when he could in the foggy, moving Hudson River valley, a zone saturated with nearby old stories and legend that would fill in as a motivation for his later works. (Washington Irving Disk) At nineteen, Mr. Irving started composing ironical letters under the nom de plume Oldstyle. He kept in touch with a paper claimed by his sibling Peter, named the New York Morning Chronicle. His first book, Salmagundi, was a cooperation with another sibling, William and their companion James Kirke Paulding. This book parodied early New York theater and made jokes about the political, social, and social life of the city. Washington Irving's subsequent book, A History of New York, from the earliest starting point of the World to the End of the Dutch Dynasty, is described by the imaginary Diedrich Knickerbocker. This book is a silly, purposely off base record of New York's Dutch colonization (Washington Irving Disk). Knickerbocker History and the right around thirty pieces of Irving's next widely praised book, The Sketch Book of Geoffrey Crayon, Gent., show that his underlying foundations in New York and ventures abroad gave him the reason for these works. The vivacious story of The Devil and Tom Walker is the account of Tom Walker, his violent spouse, what's more, their different showdowns with the fiend. The New England society story is told with almost no expansion says Sara Rodes: Irving could have heard this story in New York just as in new England, for the general picture of the sharp Yankee spoke to by Tom Walker fitted well into the New Yorkers' concept of the new England character. Irving additionally utilizes the people custom as a base for his own imaginings as opposed to keeping near the people forms for the entire story. In any case, he generally keeps a significant part of the genuine society soul in his accounts regardless of the amount he may include and romanticize. He frequently wipes out the harshness of the society form yet his legends is credible and his utilization of it real. (248) In this people story we see again that Mr. Irving has utilized his experience to fundamentally retell a story that he might have heard as a youngster. Additionally in, The Devil and Tom Walker, which, regardless of its fiercely far-fetched plot, foretells the best of Hawthornes' anecdotal presentation of Yankee smarts and Puritan pietism (Ferguson 391). The Sketch Book, likewise contains the great story of The Legend of Sleepy Hollow. This is the story of Ichabod Crane, which is from Hebrew signifying shameful, or actually, without respect (Bone 4). Ichabod's experience with the Headless Horseman is the emotional peak of the story. In the folktale of German birthplace Irving has by and by transplanted the story to take puts in the Hudson Valley of New York and accomplished something more than the standard story of tension or the peculiar account (Irving 480). His portrayals of Sleepy Hollow and the individuals were so sensible and familiar that old clocks of the lower Hudson River professed to have known Brom Bones himself (Rodes 248). . . . Irving is altogether fit of making unadulterated fiction structure

Journaling Topics for Eating Disorders

Journaling Topics for Eating Disorders Eating Disorders Treatment Print Journaling Topics for Eating Disorders By Susan Cowden, MS facebook linkedin Susan Cowden is a licensed marriage and family therapist and a member of the Academy for Eating Disorders. Learn about our editorial policy Susan Cowden, MS Medically reviewed by Medically reviewed by Rachel Goldman, PhD, FTOS on January 26, 2020 Rachel Goldman, PhD FTOS is a licensed psychologist, clinical assistant professor, speaker, wellness expert specializing in weight management and eating behaviors.   Learn about our Medical Review Board Rachel Goldman, PhD, FTOS Updated on February 18, 2020 istockphoto More in Eating Disorders Treatment Symptoms Diagnosis Awareness and Prevention Many people enjoy and find writing or journaling to be a therapeutic endeavor. It allows a person to organize thoughts and feelings and to express them in a safe way. It can also allow a person to think through decisions and/or changes that they want to make in their lives. As such, many therapists and mental health professionals recommend journaling to their clients. People with eating disorders  are no different, and may also find journaling to be helpful.? Journaling is often simply an outpouring of whatever thoughts and feelings the person is experiencing that day. However, tackling specific topics such as those listed here can help address specific issues or break through a case of writer’s block.   Topics for Writing About Your Recovery Write a ‘goodbye letter’ to your eating disorder.  A ‘goodbye letter’ to an eating disorder is a popular assignment among many therapists and can be an important piece of recovery when the person writing it is truly committed to it.  This type of letter might include things about your eating disorder that you have liked or enjoyed (such as a sense of control or temporary anxiety relief) as well as a listing of negative things about the eating disorder.  It might also detail the goals of recovery and the person’s plan for achieving them (attending therapy, entering a residential program, etc). Make a pros and cons list about your eating disorder.  The decision to enter treatment and to commit to recovery from an eating disorder can be a difficult and scary one. Sometimes sufferers aren’t even sure that they want to change at all.  Making lists of the pros and cons of an eating disorder as well as the pros and cons of committing to recovery can help to sort that out.  Ask yourself about the things that the eating disorder has given you and what it has taken away.  Be honest about both lists.  If it is difficult to think of things you can also add to the lists at a later date as well. Write about what your life would look like without an eating disorder.  Another way to tackle fears about recovery is to think about how different your life would be without the eating disorder. How would meals be different?  Would you have more self-confidence or be less depressed and/or anxious?  How would relationships be different?  Would you have more time for hobbies and other enjoyable activities?  Would you feel better physically?  Allow yourself to dream a little about an ED-free life. Write down your eating disorder thoughts vs. the truth.  People struggling with eating disorders typically struggle with distorted or incorrect thoughts regarding their self-worth, weight, and food.  One way to change these thoughts is to acknowledge them as being ‘eating disorder thoughts’ and to write them down alongside the truth.  For example, an eating disorder thought might be that “If I gain weight, my self-worth goes down.”  The truth is that our self-worth is not determined by our weight.  This is a journal topic that might be ongoing until you are able to recognize distorted thoughts and correct them quickly and easily. Write about a slip or relapse and how it could go differently next time.  Slips and relapses are part of a normal recovery from an eating disorder.  It is important to learn from slips and relapses though and journaling can help you to do that.  It is important not only to write about the slip itself  but also about what happened beforehand and what you can do differently going forward.  Ask yourself: What triggered the slip? Is there a different way you can respond to this trigger next time. If you are currently in therapy, your therapist can also likely give you topic ideas that are specific to your situation and experience.  You may also want to talk to your therapist about journaling and any difficult thoughts or emotions that come up as part of the process as well. The 9 Best Online Therapy Programs

The Problem Of Child Sexual Abuse Essay - 856 Words

Introduction Child sexual abuse is one of the most serious public health problems and crimes in the world, resulting from the interaction of individual, family, social, and cultural factors (Pereda, Guilera, Forns, Gà ³mez-Benito, 2009). In China, there is increasing coverage about some particular cases and increasing number of reports to All-China Women’s Federation (ACWF) from only a hundred in second half of 1997 to over 3000 in 2000 (Long, 2007), but it could be believed that the number of cases is considerably less than the actual crimes. In order to further protect children and prevent CSA, it should understand the prevalence of CSA in China and explore whether there are some specific situations in China, such as the rates in cities and rural areas. According to two international meta-analysis research of CSA, the rate of CSA is comparatively lower in some Asian countries (Pereda et al., 2009; Stoltenborgh, van Ijzendoorn, Euser and Bakermans-Kranenburg, 2011). In the two meta-analy ses, the number of Chinese studies is higher than that of other Asian countries, so it may be believed that the CSA problem may be less serious in China than that in other countries. However, it is still questionable about the rate of the specific abusing type, including the contact CSA and the penetrative CSA, which may be higher for any gender than that in the international level. The comparisons between Chinese and international estimates This section aims to explore the prevalence ofShow MoreRelatedThe Problem Of Child Sexual Abuse1194 Words   |  5 PagesTopic/Problem Around the world there are sexual abuse victims suffering everyday from fear, pain, and emotions. â€Å"20.7% of adults report being sexually abused as a child† (Child Help, 2011). Often between the lines sexual abuse can be classified as a wide range of actions between a child and adult. Among many individuals that have been sexual abused on a legal criteria later report the emotions of feeling scared or hopeless in later relationships. Studies show that these sexual abuse survivors haveRead MoreThe Problem Of Child And Sexual Abuse2257 Words   |  10 PagesThe Problem of Child and Sexual Abuse Precursors to Abuse Many things can contribute to the occurrence of child abuse, including familial history, unrealistic expectations of children, stress, isolation, financial pressures, as well as alcohol and substance abuse (NCCAFV). According to the National Council On Child Abuse and Family Violence, if a parent or guardian was abused as a child or teen, or even witnessed someone who was maltreated, it is more likely that they will project their emotionsRead MoreChild Sexual Abuse Is A Problem That Affects People Around The Globe Essay1368 Words   |  6 PagesIntroduction Child abuse or maltreatment is a problem that affects people around the globe. â€Å"In every country, studies have established a prevalence of abuse far exceeding the scope of the problem that would be inferred from the number of cases that were officially reported† (Finkelhor, 1984). While there are different forms of child abuse or maltreatment which include physical abuse, sexual abuse, emotional abuse and child neglect, sexual abuse is the most common form. The scope of this paper willRead MoreLong Term Effects Of Child Sexual Abuse1467 Words   |  6 PagesLong-term effects of child sexual abuse Child Abuse can be a fundamental reason of causing issues for children and young people in physically and mentally. The primitive damage caused by child sexual abuse effect on the child’s developing capacities for trust, intimacy, agency and sexuality so that child sexual abuse is considered as a trigger of mental health problems and increase the risk of major depressive disorder in early adulthood or throughout their lifetime. There is a fact that thoseRead MoreChild Sexual Abuse And Children1301 Words   |  6 PagesChild sexual abuse effects tens of thousands of children, and young teens every year. With the rate of this issues, parents and other adults are not prepared nor willing to deal with problems of their children or family members been sexual abused. Child sexual abuse can take many forms, but it’s always a violation of a young person’s rights, and it increases the risk of many adverse physical and mental health conditions. Furthermore, child sexua l abuse is defined as direct genital contact and indirectRead MoreThe Effects Of Sexual Abuse On Children Essay1626 Words   |  7 Pagesthere are individuals who act on horrible inexplicable instincts such as molesting a child or even to the point of sexually abusing a child. We as a society are constantly bombarded with reports of extreme sexual abuse cases of children and even infants. When we read or see a report of sexual abuse in the news the first thing that comes to mind is, what sick individual would think to do that to such an innocent child. More often than not the culprit ends up being an individual that fits the profileRead MoreFrom the beginning of a child’s life, he/she holds the key to their own destiny. However, this is1000 Words   |  4 Pagesthe beginning of a child’s life, he/she holds the key to their own destiny. However, this is no longer the case when child sexual abuse is brought in as a factor. In surveys conducted, it was indicated that six percent to sixty-two percent of women and two percent to fifteen percent of men have been victims of sexual abuse as a child (Finkelhor 79). That was not their choice. Abuse is the result of force - not from a person’s willingness to fulfill an act. Victims also have to cope with the aftereffectsRead More The Long-Term Effects of Childhood Sexual Abuse Essay1190 Words   |  5 PagesChild abuse is a serious issue in todays society. There are many victims of child abuse. There are three kinds of child abuse: emotional, sexual, and physical. Many researchers believe that sexual abuse is the most detrimental of the three. A middle-aged adult who is feeling depressed will probably not relate it back to his childhood, but maybe he should. The short-term effects of childhood sexual abuse have been proven valid, but now the question is, do the long-term effects of childhood sexualRead Morechild sexual abuse1658 Words   |  7 Pagesï » ¿ Child Sexual Abuse Siping Chen Laney College Psych 7A April 10, 2014 Child Sexual Abuse Child sexual abuse does not have a universal definition. However, a central characteristic of any abuse is the dominant position of an adult that allows him or her to force or coerce a child into sexual activity (American Psychological Association). Yet all offences that involve sexually touching a child, as well as non-touching offenses and sexual exploitation, are justRead MoreEssay on Child Abuse and Neglect1710 Words   |  7 Pagesrecent years child maltreatment has had an increase in the publics eye. There are many factors to child maltreatment. There are four general categories of child maltreatment now recognized. They are physical abuse, sexual abuse, neglect and emotional maltreatment. Each category, in turn, covers a range of behavior. The maltreatment of children not only affects the children themselves, but also affects the family by making it dysfunctional. Physical Abuse   Ã‚  Ã‚  Ã‚  Ã‚  Physical abuse may be best defined

Racial Profiling Against Hispanics And Hispanics Essay

Racial Profiling Against Hispanics Racial profiling is the use of race or ethnicity as grounds for suspecting someone of having committed an offense. Racial profiling against Hispanics includes people from North American, South American and Central Americans. Examples of racial profiling against Hispanics are being identified by the color of their skin, which the majority of skin tone is brown but not all some may be a different color and are Hispanics. Sadly, Hispanic identity is only defined by the color of skin and are targeted and threatened with deportation and thinking that everyone are all illegal immigrants and discriminating with hurtful words that express that they do not belong here in the United States, even though some were born in the United States. Also supposedly that Hispanics are taking everyone’s job, but it is usually people who think that and that say that, are the people who can get a job but do not want to or cannot get a job, so they just blame the Hisp anics. Hispanic are the easy targeted race and stereotype are made about them, by only referring Hispanics as illegal immigrant which is not because there is other immigrants who migrated to the United States and are here illegally and society does not refer them as illegal immigrants. Also it leads to being arrested unfairly for no reason, just because he or she was Hispanic. In Arizona which already has accepted racial profiling against Hispanics that has made the law passed which is called â€Å"SB1070.†Show MoreRelatedRacial Profiling Against Hispanic Profiling1804 Words   |  8 PagesRacial Profiling Against Hispanics Racial Profiling is the use of race or ethnicity as grounds for suspect someone of having committed an offense. Racial profiling against Hispanics, when I mean Hispanics are people from North American, South American and Central Americans. An example of racial profiling against Hispanics is by; the color of our skin, which the majority skin toned (Color) is brown but not all of them, some may be different color and are Hispanics. Sadly, our identity is definedRead MoreIs Racial Profiling Justified?642 Words   |  3 PagesAn argument if racial profiling is justified Would you put your brother, sister mother or any other family in jail if the fit the profile of a perpetrator who committed a crime and is profiled by race or ethnicity? This same question roams around the psyche of every person on who need to solve a crime. But the bigger question in regard for racial profiling if it is justified. Racial profiling cannot be justified as it attacks the very root of society on which they are built. Two key issues centralRead MoreProfessional Racism and Discrimination1117 Words   |  5 PagesDepartment has a reputation for using race as a basis to catch criminals. Racial profiling is the use of race or ethnicity as grounds for believing an individual is suspicious of committing a crime. Discriminatory or abusive behavior towards people of color affects the justice system and violates people’s human rights. The LAPD continues to use racial profiling against mostly African-Americans and Latinos. The use of racial profiling by the LAPD prevents t he police from serving the whole community. BecauseRead MoreMulticultural Vs. Pluralistic Theory Essay1749 Words   |  7 Pagesincorporates their values, beliefs and traditions and integrates them on to a bigger cultural scale such as subcultures like Hispanics and African Americans. Steets (2014) explains each human child experiences a pluralism of significant others â€Å"in essential socialization and grows as a self in discovering a method for coordinating the diverse parts allotted to him or her. Hispanics and African Americans are two different and unique subgroups in the American society. Yet separately both groups have experiencedRead MoreRacial Profiling And Its Impact On Society1209 Words   |  5 PagesCases of Racial Profiling There are tons of cases of Racial Profiling. Now a days many people are being targeted or attacked by racial profiling. Laws are being passed but not every police officer is following up with it. And because of this more and more people are becoming irritated with the government system. Just because a particular person from a particular race does something wrong, everyone from that race is being discriminated by so-called other races. Racial profiling is gettingRead MoreEssay on Racial Profiling by Police1228 Words   |  5 Pages Racial profiling has become a severe obstacle in the U.S. today though most Americans know very little of this vital issue. Every day, people are being pulled over, harassed, and even killed for being of a certain race. There are new laws that politicians are trying to pass that promote racial discrimination. Racial profiling is immoral and does not increase public safety. Incarceration rates are a definite proof that racial discrimination occurs. â€Å"Incarceration rates in the United StatesRead MoreRacial Profiling by Police is Not a Problem Essay1045 Words   |  5 PagesRacial profiling is a controversial topic in today’s society. Many minorities feel targeted by governmental officials such as police officers and U.S. courts. â€Å"Statistics have shown that blacks in the U.S. are arrested and imprisoned for committing crimes at higher proportions than any other racial group† (â€Å"Crime and Race†). Do African Americans in fact commit more crimes than whites? Or is there racism within the U.S. justice system? Even though minorities feel targeted by governmental officialsRead MoreRacial Profiling by Police Is Ineffective and Reduces Public Safety937 Words   |  4 Pages Racial Profiling is law enforcement and private security practices that disproportionately target people of color for investigation and enforcement. Racial Profiling occurs across the United States and an overwhelming number of Hispanics and African Americans, including children, are being stopped. Some may say â€Å"racial profiling is an ineffective and degrading practice that violates civil rights† while others say that it is â€Å"necessary to counter terrorism and reduce crime.† In myRead MoreRacial Profiling And Its Impact On Society1310 Words   |  6 Pageswhich is racial profiling. This issue, where authorities target certain individuals based on their racial characteristics, has never ceased. According to many influential claimsmakers, racial profiling has stained the United States by negatively affecting society and disturbing the certainty of justice. It is unconstitutional and leads to impactful consequences such as deaths, fear, and loss of trust in police officers, demoralization, and dehumanization of stigmatized groups of people. Racial profilingRead MoreRacial Profiling And The Criminal Justice System1004 Words   |  5 Pagesbe on minorities. As we take a closer look into that statistic on crime, housing, employment along with racial profiling I do believe most are tied together which can easily cause a revolving door within the criminal justice system. When we look at the minority communities there are many challenges they are faced on a daily basis. Addiction and Crime: Incarceration: Employment: Racial Profiling: The use of race or ethnicity as grounds for suspecting someone for crimes. Mental Health: Many individuals

Chapter 34 Priori Incantatem Free Essays

Wormtail approached Harry, who scrambled to find his feet, to support his own weight before the ropes were untied. Wormtail raised his new silver hand, pulled out the wad of material gagging Harry, and then, with one swipe, cut through the bonds tying Harry to the gravestone. There was a split second, perhaps, when Harry might have considered running for it, but his injured leg shook under him as he stood on the overgrown grave, as the Death Eaters closed ranks, forming a tighter circle around him and Voldemort, so that the gaps where the missing Death Eaters should have stood were filled. We will write a custom essay sample on Chapter 34 Priori Incantatem or any similar topic only for you Order Now Wormtail walked out of the circle to the place where Cedric’s body lay and returned with Harry’s wand, which he thrust roughly into Harry’s hand without looking at him. Then Wormtail resumed his place in the circle of watching Death Eaters. â€Å"You have been taught how to duel. Harry Potter?† said Voldemort softly, his red eyes glinting through the darkness. At these words Harry remembered, as though from a former life, the dueling club at Hogwarts he had attended briefly two years ago†¦.All he had learned there was the Disarming Spell, â€Å"Expelliarmus†Ã¢â‚¬ ¦and what use would it be to deprive Voldemort of his wand, even if he could, when he was surrounded by Death Eaters, outnumbered by at least thirty to one? He had never learned anything that could possibly fit him for this. He knew he was facing the thing against which Moody had always warned†¦the unblockable Avada Kedavra curse – and Voldemort was right – his mother was not here to die for him this time†¦.He was quite unprotected†¦. â€Å"We bow to each other. Harry,† said Voldemort, bending a little, but keeping his snakelike face upturned to Harry. â€Å"Come, the niceties must be observed†¦.Dumbledore would like you to show manners†¦.Bow to death, Harry†¦.† The Death Eaters were laughing again. Voldemort’s lipless mouth was smiling. Harry did not bow. He was not going to let Voldemort play with him before killing him†¦he was not going to give him that satisfaction†¦. â€Å"I said, bow,† Voldemort said, raising his wand – and Harry felt his spine curve as though a huge, invisible hand were bending him ruthlessly forward, and the Death Eaters laughed harder than ever. â€Å"Very good,† said Voldemort softly, and as he raised his wand the pressure bearing down upon Harry lifted too. â€Å"And now you face me, like a man†¦straight-backed and proud, the way your father died†¦. â€Å"And now – we duel.† Voldemort raised his wand, and before Harry could do anything to defend himself, before he could even move, he had been hit again by the Cruciatus Curse. The pain was so intense, so all-consuming, that he no longer knew where he was†¦.White-hot knives were piercing every inch of his skin, his head was surely going to burst with pain, he was screaming more loudly than he’d ever screamed in his life – And then it stopped. Harry rolled over and scrambled to his feet; he was shaking as uncontrollably as Wormtail had done when his hand had been cut off; he staggered sideways into the wall of watching Death Eaters, and they pushed him away, back toward Voldemort. â€Å"A little break,† said Voldemort, the slit-like nostrils dilating with excitement, â€Å"a little pause†¦That hurt, didn’t it. Harry? You don’t want me to do that again, do you?† Harry didn’t answer. He was going to die like Cedric, those pitiless red eyes were telling him so†¦he was going to die, and there was nothing he could do about it†¦but he wasn’t going to play along. He wasn’t going to obey Voldemort†¦he wasn’t going to beg†¦. â€Å"I asked you whether you want me to do that again,† said Voldemort softly. â€Å"Answer me! Imperio!† And Harry felt, for the third time in his life, the sensation that his mind had been wiped of all thought†¦.Ah, it was bliss, not to think, it was as though he were floating, dreaming†¦just answer no†¦say no†¦just answer no†¦. I will not, said a stronger voice, in the back of his head, I won’t answer†¦. Just answer no†¦. I won’t do it, I won’t say it†¦. Just answer no†¦. â€Å"I WON’T!† And these words burst from Harry’s mouth; they echoed through the graveyard, and the dream state was lifted as suddenly as though cold water had been thrown over him – back rushed the aches that the Cruciatus Curse had left all over his body – back rushed the realization of where he was, and what he was facing†¦. â€Å"You won’t?† said Voldemort quietly, and the Death Eaters were not laughing now. â€Å"You won’t say no? Harry, obedience is a virtue I need to teach you before you die†¦.Perhaps another little dose of pain?† Voldemort raised his wand, but this time Harry was ready; with the reflexes born of his Quidditch training, he flung himself sideways onto the ground; he rolled behind the marble headstone of Voldemort’s father, and he heard it crack as the curse missed him. â€Å"We are not playing hide-and-seek, Harry,† said Voldemort’s soft, cold voice, drawing nearer, as the Death Eaters laughed. â€Å"You cannot hide from me. Does this mean you are tired of our duel? Does this mean that you would prefer me to finish it now, Harry? Come out, Harry†¦come out and play, then†¦it will be quick†¦it might even be painless†¦I would not know†¦I have never died†¦.† Harry crouched behind the headstone and knew the end had come. There was no hope†¦no help to be had. And as he heard Voldemort draw nearer still, he knew one thing only, and it was beyond fear or reason: He was not going to die crouching here like a child playing hide-and-seek; he was not going to die kneeling at Voldemort’s feet†¦he was going to die upright like his father, and he was going to die trying to defend himself, even if no defense was possible†¦. Before Voldemort could stick his snakelike face around the headstone. Harry stood up†¦he gripped his wand tightly in his hand, thrust it out in front of him, and threw himself around the headstone, facing Voldemort. Voldemort was ready. As Harry shouted, â€Å"Expelliarmus!† Voldemort cried, â€Å"Avada Kedavra!† A jet of green light issued from Voldemort’s wand just as a jet of red light blasted from Harry’s – they met in midair – and suddenly Harry’s wand was vibrating as though an electric charge were surging through it; his hand seized up around it; he couldn’t have released it if he’d wanted to – and a narrow beam of light connected the two wands, neither red nor green, but bright, deep gold. Harry, following the beam with his astonished gaze, saw that Voldemort’s long white fingers too were gripping a wand that was shaking and vibrating. And then – nothing could have prepared Harry for this – he felt his feet lift from the ground. He and Voldemort were both being raised into the air, their wands still connected by that thread of shimmering golden light. They glided away from the tombstone of Voldemort’s father and then came to rest on a patch of ground that was clear and free of graves†¦.The Death Eaters were shouting; they were asking Voldemort for instructions; they were closing in, reforming the circle around Harry and Voldemort, the snake slithering at their heels, some of them drawing their wands – The golden thread connecting Harry and Voldemort splintered; though the wands remained connected, a thousand more beams arced high over Harry and Voldemort, crisscrossing all around them, until they were enclosed in a golden, dome-shaped web, a cage of light, beyond which the Death Eaters circled like jackals, their cries strangely muffled now†¦. â€Å"Do nothing!† Voldemort shrieked to the Death Eaters, and Harry saw his red eyes wide with astonishment at what was happening, saw him fighting to break the thread of light still connecting his wand with Harry’s; Harry held onto his wand more tightly, with both hands, and the golden thread remained unbroken. â€Å"Do nothing unless I command you!† Voldemort shouted to the Death Eaters. And then an unearthly and beautiful sound filled the air†¦.It was coming from every thread of the light-spun web vibrating around Harry and Voldemort. It was a sound Harry recognized, though he had heard it only once before in his life: phoenix song. It was the sound of hope to Harry†¦the most beautiful and welcome thing he had ever heard in his life†¦.He felt as though the song were inside him instead of just around him†¦.It was the sound he connected with Dumbledore, and it was almost as though a friend were speaking in his ear†¦. Don’t break the connection. I know. Harry told the music, I know I mustn’t†¦but no sooner had he thought it, than the thing became much harder to do. His wand began to vibrate more powerfully than ever†¦and now the beam between him and Voldemort changed too†¦it was as though large beads of light were sliding up and down the thread connecting the wands – Harry felt his wand give a shudder under his hand as the light beads began to slide slowly and steadily his way†¦.The direction of the beams movement was now toward him, from Voldemort, and he felt his wand shudder angrily†¦. As the closest bead of light moved nearer to Harry’s wand tip, the wood beneath his fingers grew so hot he feared it would burst into flame. The closer that bead moved, the harder Harry’s wand vibrated; he was sure his wand would not survive contact with it; it felt as though it was about to shatter under his fingers – He concentrated every last particle of his mind upon forcing the bead back toward Voldemort, his ears full of phoenix song, his eyes furious, fixed†¦and slowly, very slowly, the beads quivered to a halt, and then, just as slowly, they began to move the other way†¦and it was Voldemort’s wand that was vibrating extra-hard now†¦Voldemort who looked astonished, and almost fearful†¦. One of the beads of light was quivering, inches from the tip of Voldemort’s wand. Harry didn’t understand why he was doing it, didn’t know what it might achieve†¦but he now concentrated as he had never done in his life on forcing that bead of light right back into Voldemort’s wand†¦and slowly†¦very slowly†¦it moved along the golden thread†¦it trembled for a moment†¦and then it connected†¦. At once, Voldemort’s wand began to emit echoing screams of pain†¦then – Voldemort’s red eyes widened with shock – a dense, smoky hand flew out of the tip of it and vanished†¦the ghost of the hand he had made Wormtail†¦more shouts of pain†¦and then something much larger began to blossom from Voldemort’s wand tip, a great, grayish something, that looked as though it were made of the solidest, densest smoke†¦.It was a head†¦now a chest and arms†¦the torso of Cedric Diggory. If ever Harry might have released his wand from shock, it would have been then, but instinct kept him clutching his wand tightly, so that the thread of golden light remained unbroken, even though the thick gray ghost of Cedric Diggory (was it a ghost? it looked so solid) emerged in its entirety from the end of Voldemort’s wand, as though it were squeezing itself out of a very narrow tunnel†¦and this shade of Cedric stood up, and looked up and down the golden thread of light, and spoke. â€Å"Hold on. Harry,† it said. Its voice was distant and echoing. Harry looked at Voldemort†¦his wide red eyes were still shocked†¦he had no more expected this than Harry had†¦and, very dimly. Harry heard the frightened yells of the Death Eaters, prowling around the edges of the golden dome. More screams of pain from the wand†¦and then something else emerged from its tip†¦the dense shadow of a second head, quickly followed by arms and torso†¦an old man Harry had seen only in a dream was now pushing himself out of the end of the wand just as Cedric had done†¦and his ghost, or his shadow, or whatever it was, fell next to Cedric’s, and surveyed Harry and Voldemort, and the golden web, and the connected wands, with mild surprise, leaning on his walking stick†¦. â€Å"He was a real wizard, then?† the old man said, his eyes on Voldemort. â€Å"Killed me, that one did†¦.You fight him, boy†¦.† But already, yet another head was emerging†¦and this head, gray as a smoky statue, was a woman’s†¦.Harry, both arms shaking now as he fought to keep his wand still, saw her drop to the ground and straighten up like the others, staring†¦. The shadow of Bertha Jorkins surveyed the battle before her with wide eyes. â€Å"Don’t let go, now!† she cried, and her voice echoed like Cedric’s as though from very far away. â€Å"Don’t let him get you, Harry – don’t let go!† She and the other two shadowy figures began to pace around the inner walls of the golden web, while the Death Eaters flitted around the outside of it†¦and Voldemort’s dead victims whispered as they circled the duelers, whispered words of encouragement to Harry, and hissed words Harry couldn’t hear to Voldemort. And now another head was emerging from the tip of Voldemort’s wand†¦and Harry knew when he saw it who it would be†¦he knew, as though he had expected it from the moment when Cedric had appeared from the wand†¦knew, because the man appearing was the one he’d thought of more than any other tonight†¦. The smoky shadow of a tall man with untidy hair fell to the ground as Bertha had done, straightened up, and looked at him†¦and Harry, his arms shaking madly now, looked back into the ghostly face of his father. â€Å"Your mother’s coming†¦Ã¢â‚¬  he said quietly. â€Å"She wants to see you†¦it will be all right†¦hold on†¦.† And she came†¦first her head, then her body†¦a young woman with long hair, the smoky, shadowy form of Lily Potter blossomed from the end of Voldemort’s wand, fell to the ground, and straightened like her husband. She walked close to Harry, looking down at him, and she spoke in the same distant, echoing voice as the others, but quietly, so that Voldemort, his face now livid with fear as his victims prowled around him, could not hear†¦. â€Å"When the connection is broken, we will linger for only moments†¦but we will give you time†¦you must get to the Portkey, it will return you to Hogwarts†¦do you understand, Harry?† â€Å"Yes,† Harry gasped, fighting now to keep a hold on his wand, which was slipping and sliding beneath his fingers. â€Å"Harry†¦Ã¢â‚¬  whispered the figure of Cedric, â€Å"take my body back, will you? Take my body back to my parents,†¦Ã¢â‚¬  â€Å"I will,† said Harry, his face screwed up with the effort of holding the wand. â€Å"Do it now,† whispered his father’s voice, â€Å"be ready to run†¦do it now†¦.† â€Å"NOW!† Harry yelled; he didn’t think he could have held on for another moment anyway – he pulled his wand upward with an almighty wrench, and the golden thread broke; the cage of light vanished, the phoenix song died – but the shadowy figures of Voldemort’s victims did not disappear – they were closing in upon Voldemort, shielding Harry from his gaze – And Harry ran as he had never run in his life, knocking two stunned Death Eaters aside as he passed; he zigzagged behind headstones, feeling their curses following him, hearing them hit the headstones – he was dodging curses and graves, pelting toward Cedric’s body, no longer aware of the pain in his leg, his whole being concentrated on what he had to do – â€Å"Stun him!† he heard Voldemort scream. Ten feet from Cedric, Harry dived behind a marble angel to avoid the jets of red light and saw the tip of its wing shatter as the spells hit it. Gripping his wand more tightly, he dashed out from behind the angel – â€Å"Impedimenta!† he bellowed, pointing his wand wildly over his shoulder at the Death Eaters running at him. From a muffled yell, he thought he had stopped at least one of them, but there was no time to stop and look; he jumped over the cup and dived as he heard more wand blasts behind him; more jets of light flew over his head as he fell, stretching out his hand to grab Cedric’s arm†¦ â€Å"Stand aside! I will kill him! He is mine!† shrieked Voldemort. Harry’s hand had closed on Cedric’s wrist; one tombstone stood between him and Voldemort, but Cedric was too heavy to carry, and the cup was out of reach – Voldemort’s red eyes flamed in the darkness. Harry saw his mouth curl into a smile, saw him raise his wand. â€Å"Accio!† Harry yelled, pointing his wand at the Triwizard Cup. It flew into the air and soared toward him. Harry caught it by the handle – He heard Voldemort’s scream of fury at the same moment that he felt the jerk behind his navel that meant the Portkey had worked – it was speeding him away in a whirl of wind and color, and Cedric along with him†¦.They were going back. How to cite Chapter 34 Priori Incantatem, Essay examples

Cross Curricular free essay sample

On arrival at my placement, I thought I had embarked upon my very own baptism of fire: a school that didn’t have any facilities for textiles, the one area within which I feel most experienced, confident and comfortable. So, armed with a smile and a willingness to learn a lot in a very short amount of time, I decided to focus on the positive, face the fear of humiliation and throw myself into the ring and take the animal by the horns. This animal happens to be all elements of 2 and 3d design on the computers. During the CAD/CAM lessons at university I had really struggled, firstly with getting my head around using the computers so prolifically, as they were pretty much alien to me as a dressmaker and then secondly, learning a whole new world of designing on 2d Design and Solidworks. However, I was surprised at when push came to shove and I was in a KS3 classroom, with children needing assistance, sparks of useful (well, sometimes, useful) information would come to the fore and help out. I realised that sitting one-to-one with a pupil we could, through communication, analysis, trial and error and stamina work through the process to get to our goal. I would have been happier in these initial cases to have provided a perfectly succinct solution to the pupils’ problems, but I believe it was actually enormously beneficial to be so lacking in subject knowledge, as I built relationships with many of the pupils and became more aware of their learning styles, needs and also shared their sense of achievement. I would say that I felt more confident working with small groups or in the one-to-one scenario, rather than when I was in front of the whole class, being observed. For example,I was given ten minutes to introduce the idea of making stands for mdf mirrors that they were in the process of finishing. They had to design their stand in 2d design, which I had spent two nights trying to work out and still needed the help of the technician on the day, who gave me some top tips which made my delivery flow better. I had been in this class every week, so had built up a really good relationship with the children and was aware of those pupils who may need a little bit more support, or help to refocus on their task. However, I instantly became totally self-aware of being watched, being responsible for the learning and having a very limited ability with 2d design. Suddenly, I was very conscious that should they want to adapt the design I was showing them too elaborately, I may not be able to help them. Unfortunately and quite typically, after revealing that I was going to be teaching them how to draw, measure and modify the stand, I announced that they probably knew more about it than me and so I hoped that we could work on it together†¦my patient, accommodating and delightfully good humoured teacher, smiled at me, shook her head and mouthed ‘noooo’. Without wanting to seem arrogant, I had had no fear of standing in front of the children, having taught singing to the same age groups, before, but being watched and assessed, and the sense of consequence and the importance of my ‘teaching’ for the pupils was quite overpowering and I feel that ultimately, I lost some control of myself to nerves. I had sat down to use the power point and I felt out of touch with the class, a little, but didn’t know how I could illustrate the workings on the system by standing up. To be fair to the children, they were focused and watched me work through the process, but I feel I could have incorporated a little more participation, rather than just ask if they had any questions. On reflection of this lesson, I realised that I was more concerned about myself and the impression I was giving than I should have been and I hope to overcome this with practice and more confidence in my subject knowledge. Where I feel a little more naturally able is communicating with the pupils around the class; assessing the pupils’ needs, listening to their concerns or wishes for their product and encouraging them to think about their process and the specifications that they are working to. This has been particularly fruitful in the workshops, where I have been in several classes where the children are working with acrylic, making a toothbrush holder and a picture frame. Both the teachers who manage these classes are very assertive, have strong lesson plans, set out the objectives and outcomes very clearly to the class and regroup the pupils intermittently to discuss where they are up to, give praise and recap what is being expected of them. It also helps eliminate the monotony of working on one piece for the children, which is something I wouldn’t have thought about previously, but this works really well as the pupils seem to get a blast of encouragement and inspiration to take back to their design/object. I have found that showing a genuine interest in the pupils and their designs and asking questions about the techniques that they are using has reinforced their ideas and enhanced self-confidence in their work. In essence, I feel I have not had enough experience of taking the lessons to give a full review of what I could have learned from ‘teaching’ so far, but I will push harder to be more involved in this area, as I feel that it is something that needs a lot of work for me to become more confident in front of the class, particularly in the subjects that are taught at my placement. I feel that that the pupils do listen to me and I have been able to capture their attention and help them to be independent in their thinking. I would like to learn more about what is expected at each level within the classes and be more knowledgeable about the individual students’ needs. This should help me to draw up more comprehensive lesson plans that incorporate differentiation, time for checking that the students are on track for their own levels to which they are working and that they are understanding what is being asked of them, that they understand the project and are confident enough to take some responsibility for their own learning and growth. My pedagogical knowledge and skills will, I hope become greater as my subject knowledge is enhanced and my confidence in this is improved. It is a comfort, when talking to other student teachers that they too, feel the same way and this ‘baptism of fire’ might be the better way to start my placements, because it has forced me to focus, exploit the opportunities to use the people and the equipment that is available to me and quickly realise that it’s not all about me and my feelings in the classroom and I need to learn very thoroughly and quickly in order to teach wonderfully!

Archimedes Essays (910 words) - Archimedes, Buoyancy, Eureka

Archimedes Archimedes is considered one of the three greatest mathematicians of all time along with Newton and Gauss. In his own time, he was known as the wise one, the master and the great geometer and his works and inventions brought him fame that lasts to this very day. He was one of the last great Greek mathematicians. Born in 287 B.C., in Syracuse, a Greek seaport colony in Sicily, Archimedes was the son of Phidias, an astronomer. Except for his studies at Euclid's school in Alexandria, he spent his entire life in his birthplace. Archimedes proved to be a master at mathematics and spent most of his time contemplating new problems to solve, becoming at times so involved in his work that he forgot to eat. Lacking the blackboards and paper of modern times, he used any available surface, from the dust on the ground to ashes from an extinguished fire, to draw his geometric figures. Never giving up an opportunity to ponder his work, after bathing and anointing himself with olive oil, he would trace figures in the oil on his own skin. Much of Archimedes fame comes from his relationship with Hiero, the king of Syracuse, and Gelon, Hiero's son. The great geometer had a close friendship with and may have been related to the monarch. In any case, he seemed to make a hobby out of solving the king's most complicated problems to the utter amazement of the sovereign. At one time, the king ordered a gold crown and gave the goldsmith the exact amount of metal to make it. When Hiero received it, the crown had the correct weight but the monarch suspected that some silver had been used instead of the gold. Since he could not prove it, he brought the problem to Archimedes. One day while considering the question, the wise one entered his bathtub and recognized that the amount of water that overflowed the tub was proportional the amount of his body that was submerged. This observation is now known as Archimedes' Principle and gave him the means to solve the problem. He was so excited that he ran naked through the streets of Syrac use shouting Eureka! eureka! (I have found it!). The fraudulent goldsmith was brought to justice. Another time, Archimedes stated Give me a place to stand on and I will move the earth. King Hiero, who was absolutely astonished by the statement, asked him to prove it. In the harbor was a ship that had proved impossible to launch even by the combined efforts of all the men of Syracuse. Archimedes, who had been examining the properties of levers and pulleys, built a machine that allowed him the single-handedly move the ship from a distance away. He also had many other inventions including the Archimedes' watering screw and a miniature planetarium. Though he had many great inventions, Archimedes considered his purely theoretical work to be his true calling. His accomplishments are numerous. His approximation of between 3-1/2 and 3-10/71 was the most accurate of his time and he devised a new way to approximate square roots. Unhappy with the unwieldy Greek number system, he devised his own that could accommodate larger numbers more easily. He invented the entire field of hydrostatics with the discovery of the Archimedes' Principle. However, his greatest invention was integral calculus. To determine the area of sections bounded by geometric figures such as parabolas and ellipses, Archimedes broke the sections into an infinite number of rectangles and added the areas together. This is known as integration. He also anticipated the invention of differential calculus as he devised ways to approximate the slope of the tangent lines to his figures. In addition, he also made many other discoveries in geometry, mechanics and other fields. The end of Archimedes life was anything but uneventful. King Hiero had been so impressed with his friend's inventions that he persuaded him to develop weapons to defend the city. These inventions would prove quite useful. In 212 B.C., Marcellus, a Roman general, decided to conquer Syracuse with a full frontal assault on both land and sea. The Roman legions were routed. Huge catapults hurled 500 pound boulders at the soldiers; large cranes with

Positions for and Against Abortion

Positions for and Against Abortion Many points come up in the abortion debate. Heres a look at abortion from both sides: 10 arguments for abortion and 10 arguments against abortion, for a total of 20 statements that represent a range of topics as seen from both sides. Pro-Life Arguments Since life begins at conception, abortion is akin to murder as it is the act of taking human life. Abortion is in direct defiance of the commonly accepted idea of the sanctity of human lifeNo civilized society permits one human to intentionally harm or take the life of another human without punishment, and abortion is no different.Adoption is a viable alternative to abortion and accomplishes the same result. And with 1.5 million American families wanting to adopt a child, there is no such thing as an unwanted child.An abortion can result in medical complications later in life; the risk of ectopic pregnancies doubles and the chance of a miscarriage and pelvic inflammatory disease also increases.In the instance of rape and incest, proper medical care can ensure that a woman will not get pregnant. Abortion punishes the unborn child who committed no crime; instead, it is the perpetrator who should be punished.Abortion should not be used as another form of contraception.For women who dema nd complete control of their body, control should include preventing the risk of unwanted pregnancy through the responsible use of contraception or, if that is not possible, through abstinence. Many Americans who pay taxes are opposed to abortion, therefore its morally wrong to use tax dollars to fund abortion.Those who choose abortions are often minors or young women with insufficient life experience to understand fully what they are doing. Many have lifelong regrets afterward.Abortion frequently causes intense psychological pain and stress. Pro-Choice Arguments Nearly all abortions take place in the first trimester when a fetus is attached by the placenta and umbilical cord to the mother. As such, its health is dependent on her health, and cannot be regarded as a separate entity as it cannot exist outside her womb.The concept of personhood is different from the concept of human life. Human life occurs at conception, but fertilized eggs used for in vitro fertilization are also human lives and those not implanted are routinely thrown away. Is this murder, and if not, then how is abortion murder?Adoption is not an alternative to abortion because it remains the womans choice whether or not to give her child up for adoption. Statistics show that very few women who give birth choose to give up their babies; less than 3 percent of white unmarried women and less than 2 percent of percent black​ unmarried women.Abortion is a safe medical procedure. The vast majority of women (88 percent) who have an abortion do so in their first trimester. Me dical abortions have less than 0.5 percent risk of serious complications and do not affect a womans health or future ability to become pregnant or give birth. In the case of rape or incest, forcing a woman made pregnant by this violent act would cause further psychological harm to the victim. Often a woman is too afraid to speak up or is unaware she is pregnant, thus the morning after pill is ineffective in these situations.Abortion is not used as a form of contraception. Pregnancy can occur even with responsible contraceptive use. Only 8Â  percent of women who have abortions do not use any form of birth control, and that is due more to individual carelessness than to the availability of abortion.The ability of a woman to have control of her body is critical to civil rights. Take away her reproductive choice and you step onto a slippery slope. If the government can force a woman to continue a pregnancy, what about forcing a woman to use contraception or undergo sterilization?Taxpayer dollars are used to enable poor women to access the same medical services as rich women, and abortion is one of these services. Funding abortion is no differ ent from funding a war in the Mideast. For those who are opposed, the place to express outrage is in the voting booth. Teenagers who become mothers have grim prospects for the future. They are much more likely to leave school; receive inadequate prenatal care; rely on public assistance to raise a child; develop health problems; or end up divorced.Like any other difficult situation, abortion creates stress. Yet the American Psychological Association found that stress was greatest prior to an abortion and that there was no evidence of post-abortion syndrome.

Are Sweatshops Good or Bad Essay Example | Topics and Well Written Essays - 500 words

Are Sweatshops Good or Bad - Essay Example Some of the benefits include generating an added income for the family, discourages children from engaging in drug and substance abuse and enables production of low priced goods. There are positive and negative impacts of sweat shops and the essay concentrates on the disadvantages. The major argument against sweat shops in the US and world over is related to the working policies. It has been observed that the working conditions in these factories are poor. The environment is most sweat shops is damp, cold and dark and it may have negative health implications on the workers such as respiratory and sight problems. Secondly, the employees in sweat shops work for long hours and this can lead to fatigue or even depression (Kristof 114). In some situations the employees work for sixteen hours in a day and throughout the weak. Unfortunately, these employees do not get paid for working overtime. To make matters worse, these individuals work for low wages that is barely enough to buy food or cater for their basic needs. The second most important argument against sweatshops is that they make use of child labor. This is owing to the fact that sweat shops are focused towards maximizing their profits and children offer cheap labor thus minimizing the cost of production (Kristof 115). This is seen as a violation of the children’ rights as they should be given the opportunity to play and study. It is wrong to contract children to work in sweat shops as they are exposed to poor working conditions and for prolonged hours and at little pay. The final argument against sweat shops is that they take away jobs from the US citizens. Owing the current economic conditions in the US it has become increasingly difficult to find work (Kristof 115). It has been observed that most of the employees working in these factories are immigrants. Additionally, factories are

The Effects of Trauma on Clients and Counselors Assignment

The Effects of Trauma on Clients and Counselors - Assignment Example This is where triage comes into play. Some people do not need as much help as some others do. It is also important to recognize that you have to meet the needs and help the patient not only right after the disaster, but also continuous checkups after the incident to make sure they are coping properly and mental illnesses have not developed (Saleh, 1996). Two of the main trauma setting points in current United States history was the natural disaster known as Hurricane Katrina and the terrorist attack on the World Trade Centers on September 11th. Hurricane Katrina had an enormous impact on the United States when it realized that it was ill equipped to deal with this natural disaster. It destroyed the city of New Orleans, killed many people and left many scarred and homeless. It also destroyed everyone’s possessions as well as destroyed the financial stability. Due to the United States inability to diagnose the situation easily and act quickly, many people were without food, wate r, and other services for days. People were dehydrated and malnourished in addition to other physiological and psychological conditions. This would produce a fairly traumatic experience.

Examining the importance of cost allocation

Examining the importance of cost allocation Cost allocation is the process of identifying and assigning the costs of services necessary for the operation of a business or other type of entity. Unlike a cost rating, the allocation is less concerned with the actual amount of the cost, and more concerned with allocating or assigning the cost to the correct unit within the organization. From this perspective, cost allocation can be seen as a tool that helps track all costs associated with the ongoing operation more efficiently, since each cost is associated with specific departments or groups of departments within the organization. A simple example of cost allocation would be the wages or salary of an employee assigned to work in a specific department. In a hospital, a nurse is normally assigned to a specific wing or floor, with the costs allocated to the general operation of that unit. As long as the nurse continues to work his or her assigned shift within that unit, the salary and benefits accrued are associated with that unit. However, if the nurse is called upon to fill in on another floor or unit, such as spending an entire shift working in the emergency room, the salary and benefits earned for that period of time may very well be allocated to the unit where the nurse worked, instead of his or her permanent wing or floor. There are several reasons why cost allocation is important. One has to do with accurately assigning costs within an organization, so that it is possible to know exactly what types of costs were incurred in the operation of a given area in the organization. This is not only important information to consider when creating an operating budget, but is also key in calculating taxes that must be paid to local, state, and federal tax agencies. In a number of countries around the world, the way that costs are allocated can have an impact on how much the organization pays in taxes, making it necessary to comply with any government regulations that have to do with the allocation of costs within the organization. Another benefit of cost allocation has to do with simply keeping track of expenses for internal planning purposes. While some expenses are indirect costs and benefit more than one area of the operation, there is still a need to allocate direct costs in a manner that is logical and accurate. Even when the costs are incremental, meaning they are stretched out over several accounting periods, making sure the costs are assigned properly can make a big difference in how well each unit within the business or other entity works within their share of the overall budget. When it is apparent that one unit will exceed its assigned budget, steps can be taken to implement cutbacks on non-essential service costs, while finding ways to adjust the overall budget to allow for the continuing support of essential functions. Organizations of all types and sizes engage in the task of cost allocation. Businesses use this strategy as a tool for planning and keeping within a budget. Non-profit entities utilize the tool as a way of providing as many services to its members as possible, while still making the most effective use of its resources. Even households can make use of the concept of cost allocation when planning the operating budget for the family. As a means of identifying and properly assigning costs, this approach to allocation helps to provide focus and structure to financial planning in a way that would be extremely difficult otherwise. Direct Costs In finance, direct costs are those costs that are associated with a specific project, department, or activity. Sometimes referred to as hard costs, expenses of this type are found with just about every type of business activity, beginning with research and development, moving through sales and marketing campaigns, and into the production of different types of goods and services. A direct cost is often some type of fixed expense, but there are some situations where a variable expense may also fall into this category. The key to understanding what does and does not constitute direct costs is to identify costs that apply only to a specific project, and have nothing to do with any other activity that is taking place concurrently. In order to be a true hard cost, the expense must be for resources that benefit that one project. For example, if the project is to construct a telephone, the costs for the handset casing, internal circuit boards, and the wiring would all fall into the category of direct costs. In addition, the wages paid in exchange for the labour to build the telephone would also be a direct cost. In situations where expenses do not go to benefit a specific task or project, the cost would be considered indirect. Utilities, such as electricity, used to operate a facility that houses several different product lines or other activities would not be considered direct costs, since those utilities benefit more than one specific project. Expenses of this type would be shared among the different projects, rather than be tied directly to any one activity. Not every business operation will evaluate direct costs in exactly the same way. Depending on the structure of the company, something that is considered a hard cost in one business culture may be classified as an indirect cost in a different culture. As long as the internal guidelines for determining what is and is not a direct cost remain consistent, it is still possible to properly determine the historical cost or the cost of goods sold with a high degree of accuracy. That same consistency makes it possible to compare the absorption costing from one period to the next, and determine if there has been an increase in direct costs associated with a particular function or project. Indirect costs Indirect costs are business expenses that are not directly related to a particular product or function within the general operation. Costs of this type tend to have an impact on the overall operation of the business, making it very difficult to charge the costs to a specific department or associate them with one function. Costs of this type are sometimes referred to as overhead, a term that helps to describe the broad application of these costs. There are many examples of indirect costs that occur in both small and large businesses. A general supply for the administration of the business is one example. Items such as paper, pens, and other essentials that are utilized in the record keeping and general clerical functions of each department are often classified as an indirect cost. In like manner, services such as auditing the accounting books or the preparation of legal documents are expenses that impact the entire operation and are usually considered indirect in nature. Several of the expenses related to the upkeep and maintenance of business facilities are considered indirect costs. Utilities such as electricity, water, and Internet access are expenses that benefit the business in general and thus are classified as overhead expenses. In like manner, the cost of renting or leasing business space is also part of the overhead, making it an indirect cost. There are examples of what may appear to be an indirect cost actually being a direct cost. One example has to do with employee salaries. When the employees are performing their usual functions, they are benefiting the business as a whole; their wages and salaries are considered indirect costs. However, if those same employees are assigned to a specific project that is the sole focus of their workday for a period of several days or weeks, their wages or salaries can be considered a direct cost, with that cost directly applied to that project. Overhead Costs A business may take in one sum of money, but it is not likely that all of it can be considered profit. This is because a business is generally required to pay expenses. Those expenses are commonly referred to as overhead costs. Examples of an overhead cost include salaries, maintenance, and production expenses. It is common for businesses to track their net and gross income. This is important because these figures represent two different values. Gross income refers to all of the money that a business takes in. This figure may be very large. Some businesses have a wide variety of expenses to pay, while others only have a few expenses. In either case, almost every business will have at least some overhead costs. Net income refers to the amount of money that remains once overhead costs have been deducted. This amount can be significantly lower and may not exist at all. This is because it is possible for a company to have overhead costs that consume all of its income. In some instances, a companys expenses can even cause them to be in debt. Without calculating overhead costs, a business cannot know exactly how much money it is making. If ABC Toys buys its merchandise from a factory, some of the money that it receives from the merchandise must be used to not only buy more merchandise but also to pay for items such as electricity, transportation, and salaries. Even if ABC Toys manufactures its own merchandise, there will still be costs such as purchasing machinery and raw materials. How overhead costs are categorized depends on a companys accounting methods. Some businesses are very basic in the figuring of their expenses. Other businesses, however, have very complex methods that may require various departments to individually access their overhead costs. Some businesses access their overhead cost by category. For example, manufacturers may calculate their manufacturing expenses and their non-manufacturing expenses separately. COST ALLOCATION A cost is generally understood to be that sacrifice incurred in an economic activity to achieve a specific objective, such as to consume, exchange, or produce. All types of organizations- businesses, not-for-profits, governmental- incur costs. To achieve missions and objectives, an organization acquires resources, transforms them in some manner, and delivers units of product or service to its customers or clients. Costs are incurred to perform these activities. For planning and control, decisions are made about areas such as pricing, program evaluation, product costing, outsourcing, and investment. Different costs are needed for different purposes. In each instance, costs are determined to help management make better decisions. When incurred, costs are initially reviewed and accumulated by some classification system. Costs with one or more characteristics in common may be accumulated into cost pools. Costs are then reassigned, differently for specified purposes, from these cost pools to one or more cost objects. A cost object is an activity, a unit of product or service, a customer, another cost pool, or a segment of an organization for which management needs a separate measurement and accumulation of costs. Costs assigned to a cost object are either direct or indirect. A direct cost can be traced and assigned to the cost object in an unbiased, cost-effective manner. The incurrence of an indirect cost cannot be so easily traced. Without such a direct relationship to the cost object, an indirect cost requires an in-between activity to help establish a formula relationship. When the indirect cost is assigned through the use of this formula, the cost is considered allocated. The activity used to establish the in-between linkage is called the basis of allocation. TYPES OF ALLOCATIONS Cost allocations can be made both within and across time periods. If two or more cost objects share a common facility or program, the cost pool of the shared unit is a common cost to the users and must be divided or allocated to them. Bases of allocation typically are based on one of the following criteria: cause-and-effect, benefits derived, fairness, or ability to bear. The selection of a criterion can affect the selection of a basis. For example, the allocation of the costs of a common service activity across product lines or programs based on relative amounts of revenue is an ability to bear basis, whereas the same allocation based on the relative number of service units consumed by each product line or program would reflect either the benefits derived or the cause-and-effect criteria. Cost allocation then is the assignment of an indirect cost to one or more cost objects according to some formula. Because this process is not a direct assignment and results in different amounts al located depending on either the basis of allocation or the method (formula) selected, some consider cost allocation to be of an arbitrary nature, to some extent. Costs of long-lived assets are allocated and reclassified as an expense across two or more time periods. For anything other than land, which is not allocated, the reclassification of tangible assets is called depreciation (for anything other than natural resources) or depletion (for natural resources) expense. The bases for these allocations are normally either time or volume of activity. Different methods of depreciation and depletion are available. The costs of long-lived intangible assets, such as patents, are allocated across time periods and reclassified as amortization expense. The basis for these allocations is normally time. Cost allocations within a time period are typically across either organizational segments known as responsibility centers or across units of product or service or programs for which a full cost is needed. Allocations may differ depending on whether a product or program is being costed for financial reporting, government contract reimbursement, reporting to governmental agencies, target pricing or costing, or life-cycle profitability analysis. Allocations to responsibility centers are made to motivate the centers managers to be more goal-congruent in their decisions and to assign to each center an amount of cost reflective of all the sacrifices made by the overall organization on behalf of the center. These allocations can be part of a price or transfers of cost pools from one department to another. ETHICAL CONSIDERATIONS Allocations can involve ethical issues. Often the federal government issues contracts to the private sector on a cost-plus basis; that is, all the actual costs incurred to complete a contract plus a percentage of profit is reimbursed to the contractor performing the contract. A contractor completing both governmental and private-sector contracts may select a formula that tends to allocate more indirect costs to governmental contracts than to nongovernmental ones. A contractor may also try to include in reimbursement requests costs that are not allowable by the governmental agency. A contractor may even try to double-count a cost item by including it as a direct cost of the contract and as a part of an indirect cost pool allocated to the contract. Lastly, a contractor may attempt to have a reimbursement cover some of the costs of unused capacity. Audits are made of costs of government contracts to identify inappropriate costs. SERVICE FIRMS, NOT-FOR-PROFIT ORGANIZATIONS, AND MERCHANDISERS Service and not-for-profit organizations allocate costs, too. The cost object can be a unit of service, an individual client, or a cluster (category) of clients. The costs of a service firm are typically professional labor and indirect costs in support of the labor. The basis for allocating these indirect costs is often professional labor hours (either billable or total) or the cost of such, reflective of either cause-and-effect or benefits-received criteria. For not-for-profit organizations, the proportions to be allocated are best figured in terms of units of the resource on hand, such as the number of full-time equivalents, amount of square footage, or number of telephone lines. An important point to remember is that the principles of allocation are the same for for-profit and not-for profit organizations. The only difference is that the cost objects will be dissimilar. Merchandisers, unlike most service and not for-profit organizations, have inventory that must be costed for external and internal reporting purposes. In these cases, the cost object is a unit of inventory. Incidental costs associated with the acquisition and carrying of the inventory are mostly direct costs easily traceable clearly assignable to the entire inventory, if not to individual units. MANUFACTURERS Manufacturers need to cost the resources required to complete their products. In costing a unit of product for inventory valuation, costs of production are assigned. With the unit of product as the cost object, production costs are either direct costs (traceable usage of materials and labor) or indirect costs (all of the other production costs, referred to as overhead). The indirect production costs are allocated. Traditionally, manufacturers using labor-intensive technologies used a single basis of allocation based on labor, either in hours or in cost, associated with a single indirect cost pool. A manufacturer using a more capital intensive technology might use a non labor basis such as machine hours. Today many firms produce a varied set of products, using varied technologies with many levels of complexity. Such firms need a more refined cost assignment system that uses multiple bases of allocation with multiple indirect cost pools, such as activity based costing. While for product costing a unit of output remains the final cost object, the technology a producer uses can require a cost assignment to an intermediate cost pool (object) prior to an assignment to a unit of output. For instance, a batch technology has a cost assignment first to an individual job order (batch); the total cost assigned to the job order is then unitized over the units in the batch to determine cost of one unit of output. Alternatively, for a given period in a process technology, costs are accumulated by (assigned to) each production process; the total cost assigned is then unitized across the total number of (equivalent) units produced by that process to cost-out a unit of output. Manufacturers also incur service department costs (such as computer center costs) in support of production departments. These service department costs are indirect to a unit of production and for full costing must be allocated, first to respective production areas and then to the units of output. Such allocations are called service department allocations, and the basis of allocation is normally an activity reflective of the nature of demands made on the service department by other departments, both service and production. JOINT PRODUCTION ALLOCATIONS Allocations are also required in a joint production process. When two or more separately identifiable final products initially share a common joint production process, the products are called joint products. The point at which they become separately identifiable is referred to as the split-off point. Manufacturing costs incurred prior to this split-off point are referred to as joint costs and need to be allocated across the different joint products for product costing purposes. The bases for allocating the joint costs typically include (1) relative sales value at split-off, (2) net realizable value at split-off (as an approximation of the sales value at split-off), (3) final sales value at the completion of the production process, and (4) the number of physical units of the joint products at split-off. Many would consider this list of bases to be in an order of descending preference of use. Normally there are additional production costs beyond the split-off point. These additional costs are incurred in order to complete each joint product. For a given joint product, the net realizable value at split-off is calculated by subtracting the additional costs to complete from the final sales value of the finished joint product. SERVICE DEPARTMENT (RE) ALLOCATIONS There are three basic methods to allocate service department costs to production departments or programs in a not-for-profit: (1) the direct method; (2) the step method; and (3) the reciprocal method. The basis for allocation of service area costs should ideally be causally related to the demands made on that area by other areas. Both cause-and-effect and benefits-received criteria are taken into account. If the service areas provide service to each other (referred to as reciprocal services), the reciprocal method is the most accurate, the step method next, and the direct method the least accurate. With different service and production departments as cost objects, costs are initially accumulated on a department-by-department basis. Departments working directly on programs or units of product or service are production departments. The other departments are service departments. The allocation problem then is to reassign service department costs to production departments or programs for both performance evaluation and product or program costing. Within a production department, these allocated service costs are then reallocated to units of service or product according to the bases of allocation that each respective production department uses for its indirect costs. The direct method ignores reciprocal services. A service departments costs are allocated to the production departments according to the extent to which each production department uses (or, for budgeting purposes, intends to use) the services of the service department. This extent is determined on a percentage basis by either the amount of services actually provided by the service department to all the production departments or by the amount of services the service department is capable of providing at normal or full capacity. Variable and fixed costs may be allocated separately, resulting in a dual allocation process (for example, variable costs based on actual usage and fixed costs based on budgeted usage). The step method partially takes reciprocal services into account by allocating service department costs to production departments on a sequential basis. The service department that provides the greatest amount of service to the other service departments is allocated first; the one providing the second greatest amount of service to the other service departments is allocated second; and so forth. The absolute dollar amounts of costs incurred within service departments can be used to break a tie in usage, the larger amount allocated first. Once a service department has been allocated, it is ignored for all subsequent allocations. The reciprocal method takes into account all the reciprocal services by setting up a set of simultaneous equations, one equation per service department. For any given service department, its equation is: Total allocable cost direct costs of the service department costs allocated from each of the other service departments based on this departments use of the other service departments. Once these equations are solved, the resultant allocable cost (sometimes referred to as the reciprocal or artificial cost) is reallocated across all the other departments, service and production, according to the original percentage usages. Two additional issues, fairness and acquiring the service from the inside or from the outside, concern the allocation of a common cost. The amount of common service cost allocated to a using department may be greater that what it would cost that department to obtain the same service from the outside. A variation of the reciprocal method provides an analysis to help the manager of a using department decide whether to obtain the service from another department within the organization or to contract outside for the service from another organization. The amount of a particular service departments cost allocated to a using department may be dependent on the extent to which other departments also use this service department. This does not seem to be fair.

Group Participation Contract Essay

In my opinion, the most important factor that aids a team to work effectively is to have an established goal that each member works toward. When each individual is aware of the direction of team, they can consistently contribute their ideas and insights to achieve that goal. Therefore, my primary objective in this course is to actively seek the best ways to achieve the goal at hand. Once a certain goal has been established, I need to remind myself and my team members of that same goal in an on-going basis; so that the team won’t diverge from the direction it must be headed. By continually mentioning the goal that was agreed-upon, it keeps the team moving together which is vital to success. Each member must know how far the team has developed their steps to achieving the goal; therefore it would be a real disadvantage when one member is behind. Also, the most fundamental attribute that must go with teamwork collaboration is team cohesiveness and a high level of commitment. Without working together and committing to one another, a team will most likely fail. Each member must trust one another and agree that each individual will give them the same level of dedication as one another. My goal is to give my team members all that I can offer and hopefully, learn as much as I can from them to enhance the results. In order to reach this goal, I have to actively listen to my team members and see what they have to offer. Teamwork is about giving what you have and learning what you can.

Environmental Taxes in the Uk

Environmental Taxes in the UK| BEA2002 Group Report Assignment| Ben Dance, Liwei Rao, Qi Gao, Nellie Ho and Ahmed Mujtaba| 1. Introduction 1. 0 We have been commissioned by the government to write a report on how the current UK tax system encourages taxpayers to behave in an environmentally friendly manner. In the first part of the report we will look at three elements of the UK system and outline how they encourage environmentally friendly behaviour and in the second part we will compare these elements to measures in place in Sweden. 2.Key Elements of the UK Tax System 2. 1 Climate Change Levy 2. 1. 1CCL is a tax on the supply of energy to businesses in the commercial, agricultural and industrial sectors. The tax, introduced in April 2001, works by charging for each unit of energy used therefore the more energy used the more tax a business has to pay. It’s an arbitrary way of trying to get businesses to reduce the energy they use and the emissions they produce. The charge per unit of energy varies depending on the commodity used and the pollution that the commodity produces.For example, electricity has a higher rate of charge (0. 509 pence per kilowatt hour) compared to gas (0. 177 pence per kilowatt hour) because it is more damaging to the environment (HMRC, 2013). 2. 1. 2 The government claims the CCL has had a significant impact on reducing the emissions produced by the UK. However, the House of Commons Environmental Audit Committee has an alternate view that the reductions are due to other measures already in place. They believe that the CCL rates are not significant enough to influence behaviour (CIOT, 2009).Another argument suggests that businesses are just passing on the tax by increasing their prices leaving the incidence of the tax with the consumers. If we look at the tax revenues from CCL, we can see that it has never reached its annual target of ? 1 bn, suggesting the tax is ineffective (Annie Reece, 2012). 2. 1. 3 In support of the governme nt claims, there is clear evidence that the annual emissions are on the down – carbon dioxide emissions have decreased by 15. 9% from 1990 to 2010 (Department of Energy & Climate Change, 2013).It may not be clear whether this is down to CCL but you cannot argue that companies are now far more aware of their emissions. 2. 2 Landfill Tax 2. 2. 1 The UK government introduced the landfill tax in October 1996 in order to meet its obligations under the 1999 EU landfill directive. Before 1996, the municipal waste in UK was growing at an average rate of 3% per annum up to 21. 63 million tonnes in 1995/96 (European Commission, 2001). However, even after this introduction the UK remained as one of the biggest producers of waste in Europe.To combat this, the Treasury implemented a radically increasing rate of landfill tax (CIOT, 2009). There are two types of landfill wastes which are taxed at two different rates. The first type is the normal (active) waste which is taxed at ? 64/tonne a nd will most likely rise to ? 80/tonne in 2014; the other type is known as inert waste, such as rock and bricks, which is taxed at ? 2. 5/tonne. 2. 2. 2 The general incentive of the landfill tax is to encourage more sustainable waste management and to alter businesses and customers’ behaviour by producing less waste.However, the tax has not been as effective as expected. The disposal of inert waste has declined but the same cannot be said for active waste. A possible reason for this could be that, although the tax rate of inert waste is much lower than active in absolute value, it is higher in percentage value which means the tax burden on an inert waste producer is heavier than on an active waste producer (European Commission, 2001). Also, the active waste is more likely to be weighed at the disposal stage rather than collection stage, which may result in less incentive for individuals to reduce their waste.The revenue from the landfill tax is only a small proportion of the total tax revenue to the HMRC, so the large increase of this tax reflects the determination of government to change waste behaviour rather than raising tax revenue. 2. 3 Fuel Tax 2. 3. 1 In the UK there is a fuel tax  that is applied to all Hydrocarbon fuels, including unleaded petrol, diesel, LPG, biodiesel, bioethanol and other fuels that are used in cars. The rate of the fuel duty is usually set during the budget preparation and it consists of an additional tax that is applied to the petrol before it is sold.Currently the tax levied on the most commonly used petrol and diesel prices are 85p and 85. 93p respectively. Thus, the total price for the petrol and diesel is around 136. 26p and 143. 27p respectively as well (BBC Business, 2012). 2. 3. 2 Such taxes are levied by the government to reduce the excessive usage of the fossil fuels and in this case oil. Petrol and diesel are both extracted from the crude oil and are the most commonly used fuels around the world. The government hopes that the tax will reduce usage because it is directly passed onto the consumers.Thus, not only would this measure rake in millions for the government, it would also reduce the carbon footprint which is a concern for the countries like UK. 2. 3. 3 As a result of this 527 million fewer litres of petrol and diesel were sold in the UK last year, as individuals and companies chose to drive less, according to Edmund King, president of the Automobile Association. The government has faced a lot of criticism from some groups about the tax and praise from others such as various environmental group and agencies (BBC Business, 2012). . 3. 4 In particular, â€Å"a review by Lord Heseltine into governments continued support for low and ultra-low carbon vehicles† was deemed helpful by SMMT chief executive Paul Everitt. 2. 3. 5 Separately, changes to capital allowance and tax relief rules, as well as the car fuel benefit charge, should help â€Å"green the UK's business fleet†, according to Mike Moore, automotive analyst with Deloitte, a consultancy. He also added â€Å"This means that businesses should seriously consider the carbon footprint of their fleet in order to control costs. (D Martin, 2012). 3. 0 Comparison with Sweden 3. 1 Climate Change Tax 3. 1. 1 In Sweden, there is a variety green taxes related to climate change. Sweden was the first country in Europe to introduce a green tax in 1991 when they brought in the Energy and Carbon Dioxide Tax (Swedish Environmental Protection Agency, 2000). This introduction, ten years ahead of the UK, shows that the Swedish government was much more aware of the damage their behaviour was causing than the UK government. 3. 1. The Swedish Energy and Carbon Dioxide Tax works by charging the user for the amount of CO2 produced unlike the UK CCL which charges in respect of the source of energy. Both have the same impact on behaviour as they both encourage taxpayers to reduce the amount of energy they use and the em issions they produce. Over the years, there has been a significant increase on the tax rate to continue the fight against climate change. The increase has been so great that Sweden now has the highest carbon tax rate worldwide (Government Commission of Measures against Climate Change, 2000). . 1. 3 Unlike we found in the UK, it has had a huge impact on individual and business behaviour. There has been a 9% reduction in gas emissions in the past decade even though economy has grown 44%. At present, the general CO2 tax rate amounts to more than 100 EUR/tone; this is a much larger burden than the UK’s CCL rate (Swedish National Energy Administration, 2000). This may explain why the Swedish Tax has changed the behaviour so much more. 3. 1. 4 In the UK, we found that it is not clear which tax is causing the reduction in emissions.However, in Sweden the CO2 tax has contributed significantly to reducing fossil fuel consumption, particularly the situation for the household, service s ectors and district heating production, where the full CO2 tax rate is applied (Developing Green Taxation – Summary of a Government Assignment Report 5390, 2004). 3. 2 Landfill Tax 3. 2. 1 The current landfill tax in Sweden, which was introduced in January 2000, is very similar to the tax in the UK in that it aims to prevent the increase of waste generated.However, Sweden also uses their tax to try and encourage the use of the waste to generate energy while minimizing health and environmental effects to humans (European Topic Centre on Sustainable Consumption and Production, 2009). The tax rate started off at â‚ ¬26/tonne and has increased to â‚ ¬47/tonne (? 40) (Scottish Government Rural Environment Research, 2008). This is lower than the rate in the UK (? 64/tonne) which suggests that waste management is not as big an issue in Sweden when compared to the UK. 3. 2. 2 Before 2000, landfill only went down by 2% p. . but after the implementation, it began to decrease by 1 3. 6% p. a. between 1999 and 2006. At the same time, recycling in the country increased by 4. 6% p. a (European Topic Centre on Sustainable Consumption and Production, 2012). In 2009, revenue from landfill tax was only 15% of that in 2000, which proves that the tax has provided a good incentive in Sweden to reduce waste; unlike the UK where the tax has been arguably ineffective (European Topic Centre on Sustainable Consumption and Production, 2012). 3. 2. Sweden has also successfully implemented schemes which divert landfill to recycling or to waste-to-energy power plants, where it is burned as fuel. According to the most recent figures from Eurostat, only 1% of waste from Swedish households ends up in landfill. This is much lower than the same figure for the UK of 48% which suggests the recycling schemes in place in the UK are not effective (Care2, 2012). The beverage industry in Sweden has a return rate of over 90% on glass and plastic bottles which shows the tax affects businesse s behaviour as well as households (Scottish Government Rural and Environment Research, 2008). 3. . 4 From this comparison, it seems apparent that the UK could learn from Sweden and change people’s behaviour more effectively by implementing and encouraging a better recycling scheme rather than penalizing people through taxes. 3. 3 Fuel Tax 3. 3. 1 The fuel tax in Sweden comprises of an energy tax  and a carbon tax. A tax is placed on top of the price of petrol in the same way that the UK government do. The total tax (including  value added tax) has been 6. 875 kr (about ? 0. 6913) per litre since January 1, 201. This rate is lower than the tax in the UK which again suggests that the consumption of fuel is less of an issue. . 3. 2 The energy tax contains excises on motor vehicle fuels, the average proportion being 3. 4 points in EU. Sweden is the country has second highest percentage (4. 9 points) among the EU member states. This tax is similar to the vehicle road tax in th e UK. 3. 3. 4 There is a significant difference in the revenues of fuel tax in the UK and Sweden. In the UK, the proportion of the revenue of fuel tax amounts to more than 90% of the total energy taxes revenue, while the percentage for Sweden is only slightly above 50 %.The tax revenues on natural gas and electricity are the main reasons that result to this different situation. Sweden collects the most revenues from electricity and natural gas taxes (about 30 %). In contrast, the United Kingdom only receives negligible revenues on related items (less than 2 %) (Taxation trends in the European Union, 2009). 3. 3. 5 As is well known, Sweden has a high international profile in environmental policy all over the world. The revenue from environmentally related taxes is however not particularly high in this country.On the other hand, the revenue from green taxes in Sweden has been steady rather than decline in recent years, which is in contrast to the trend in many other countries (Swedish Tax Policy: Recent Trends and Future Challenges, 2010). Bibliography CIOT, 2009. Green Tax Report. [online]. Available at: [Accessed 28 January 2013]. HMRC, 2013. Climate Change Levy Rates from April 2012. [online]. Available at: [Accessed 28 January 2013]. Annie Reece, 2012. Landfill Tax Revenue Set to Increase. [online]. Available at: [Accessed 28 January 2013]. Department of Energy & Climate Change, 2013. GHG Inventory summary Factsheet. [online]. Available at: [Accessed 28 January 2013]. European Commission, 2001.Study on the Economic and Environmental Implications of the Use of Environmental Taxes and Charges in the European Union and its Member States. [online]. Available at: [Accessed 27 January 2013] BBC Business, 2012. Fuel duty rise cancelled by chancellor. [online] Available at: [Accessed 11 February 2013]. BBC Business, 2012. Budget 2012: Fuel duty increase gets go-ahead. [online] Available at: [Accessed 10 February 2013].D Martin, 2012. We're the fuel tax capita l of Europe: British motorists pay up to 60% duty and VAT on petrol – the highest figure in the EU. [online] Available at: [Accessed 11 February 2013]. Care2, 2012. The Environment and Wildlife Cause. [online. ] Available at: [Accessed 5 February 2013]. European Topic Centre on Sustainable Consumption and Production, 2009. Fact Sheet for Sweden. [online. ] Available at: