Wednesday, May 20, 2020

Gun Rights Under President Bill Clinton

The administration of President Bill Clinton represented a significant shift in Democratic presidential politics in the United States. Clinton, an Arkansas governor who defeated Republican George H.W. Bush in the 1992 election, became the first Democratic presidential candidate to campaign on promises of stricter gun laws. With the exception of Lyndon B. Johnson, who made gun control a focal point of his administration upon assuming the presidency after President John F. Kennedy was assassinated, gun politics had not been a central part of any presidential administration. In what might have been gun control advocates’ brightest hour on the federal stage, Clinton lobbied for two major pieces of gun control legislation and used his executive authority to usher in additional gun control measures in what was viewed as a major setback for gun rights. The Brady Bill The Brady Bill, which made it more difficult to purchase a handgun, was a hallmark of the Clinton presidency. First introduced in 1987, the Brady Bill was named for President Ronald Reagan’s press secretary, John Brady, who was wounded in an attempt to assassinate Reagan in 1981. Brady’s wife, Sarah Brady, became a major proponent of gun control legislation following the assassination attempt, which left her husband partially but permanently paralyzed. Despite the backing of Reagan, various versions of the Brady Bill did not come seriously close to passing until the Bush administration, when Bush vetoed a version of the legislation passed by Congress. After defeating Bush in 1992, Clinton lobbied the House and Senate to send the bill back to the White House again. Congress obliged, and Clinton signed the Brady Bill into law on Nov. 30, 1993, less than one year into his presidency. The bill created a mandatory five-day waiting period after handgun purchases and required local law enforcement to run background checks on purchasers. Assault Weapons Ban Emboldened by the success of the Brady Bill, Clinton next turned his sights on an assault weapons ban, another gun control battle that had been simmering since the mid-1980s. By late summer in 1994, legislation enacting such a ban was making serious headway in Congress. On Sept. 13, 1994, Clinton signed the Assault Weapons Ban into law as part of the 1994 Crime Bill. Targeting semi-automatic weapons bearing characteristics of military guns, the AWB banned a wide range of weapons, such as the AK-47 and the AR series of rifles. Among guns outlawed by the AWB were any that included two or more of a list of characteristics ranging from telescoping stocks to bayonet mounts. Executive Measures While a Republican takeover of the House of Representatives in the 1994 midterm election hampered efforts by the Clinton White House to usher in more gun control measures, Clinton turned to his executive powers several times during his second term to tighten down on gun ownership. One such measure was an order banning the importation of more than four dozen makes of assault weapons, such as variations of the AK-47. The order, signed in 1998, targeted the importation of guns that were not subjected to the 1994 Assault Weapons Ban. Another measure was an order in the eleventh hour of Clinton’s presidency banning the importation of certain makes of so-called â€Å"assault pistols,† such as Uzis, and requiring firearms dealers to submit to fingerprinting and background checks. Finally, the White House reached a deal with firearms giant Smith Wesson in which Clinton promised an end to civil lawsuits against the gun manufacturer in exchange for Smith Wesson outfitting its guns with trigger locks and agreeing to implement â€Å"smart gun† technology within two years. Gun Crackdowns Rendered Toothless While the National Rifle Association and most American gun owners lamented the gun policies of the Clinton administration, time and the courts have rendered most of those stricter gun measures ineffective. Parts of the Brady Bill were struck down as unconstitutional by the U.S. Supreme Court in 2007 (although the five-day wait would have been rendered a moot point with the establishment of a national instant background check system, which soon followed). The Assault Weapons Ban was allowed to expire in 2004 when Congress failed to take up legislation that would have extended the ban or made it permanent, and Clinton’s predecessor, George W. Bush, did not lobby for the extension. And a combination of new ownership at Smith Wesson and a Bush administration crackdown on lawsuits aimed at gun manufacturers ultimately crippled the Clinton administration’s agreement with Smith Wesson, as the gun-maker backed out of most of the agreement’s provisions, including a pledge to invest in smart gun technology. The Clinton administration’s only lasting impact on gun rights are the lack of certain imports of foreign semiautomatic rifles and background checks for handgun purchases. Ironically, it was those early victories that had lost much of their effectiveness within 10 years that prevented Clinton from pushing through what might have been longer-lasting gun control measures during his second term. The Brady Bill and Assault Weapons Ban were blamed for the defeat of several Democrats who voted for them as Republicans took control of the House in 1994. As a result, Clinton’s gun control priorities in the latter years of his presidency were never able to meet the muster of Republican opposition. Among them were requirements for child trigger locks, a three-day waiting period for gun show purchases and high capacity magazine bans.

Wednesday, May 6, 2020

“I am no bird and no net ensnares me I am a free human...

â€Å"I am no bird; and no net ensnares me: I am a free human being with an independent will; which I now exert to leave you†(257-258). The quote epitomizes Jane’s independence, but underneath Jane’s strong exterior, she is a young woman longing for love and a family. Throughout the novel, Jane learns to fend for herself, but we also see Jane’s longing for a family. In Charlotte Bronte’s book Jane Eyre, themes of family, love, and independence prominently play out in the characters of Jane, Rochester, and St. John. Growing up as an orphan, Jane longs for someone to love her and care for her. Her benefactress, Mrs. Reed, and her children neglected her. On one occasion, John Reed told Jane, â€Å"You have no business to take our books;†¦show more content†¦His love for Jane, while genuine, is selfish. He knows he cannot legally marry her, yet he asks her to marry him anyway. His horrid wife is brought into the light; the secret is out. Jane refuses to compromise her morals to be his mistress and leaves Thornfield. As Jane wanders the countryside in an unknown area, she stumbles on the home of her first cousin, St. John Rivers. At the time Jane does not know he is family, but he shows kindness and compassion to Jane when no one else would. Both St. John’s mother and father are dead, but he still has two sisters living. Even before Jane knows the family is her kin, the Rivers’ sisters are like sisters to her. They become the family she never had. St. John is different. He is very cold and stern. He doe not show much affection for anyone. St John loves a local girl, but refuses to marry her because he has devoted his life to full time ministry. He is independent because he isolates himself from people, never letting them get too close. St. John to chooses Jane, who is practical, smart, and sturdy, to be his wife when he goes to India to be a missionary. He does not tell her he loves her, but instead he says, â€Å"Jane, come with me to India: come as my helpmeet and fellow-laborer†(409). Jane turns him down over and over knowing she cannot marry St. John when her heart is still with Rochester. St. John wants a helper, but Jane wants a lover and St. John will never be that forShow MoreRelatedA Rose For Emily Modernism1563 Words   |  7 PagesThroughout the short story â€Å"A Rose for Emily†, by William Faulkner, the new generation tries to enforce modern standards on Miss Emily and her contemporaries. Despite their best efforts, the older generation remains cemented in traditional values. The older generation faces a slow, tragic, rotting death similar to Miss Emily’s if they continue to adhere to tradition in a modern age. Miss Emily is a contemporary of the older generation and her refusal to pay taxes demonstrates how the adherence toRead MoreA Rose For Emily Analysis1822 Words   |  8 Pages1. 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Management Accounting Company Transit Division

Question: Discuss about the Management Accounting for Company Transit Division. Answer: Part-A Transfer pricing can be defined as the price at which the division of the company transact with each other, for example supply trade or labour between the departments. Transfer pricing are used when business entities of a larger multinational firm are treated and measured as separate business entities (Kaplan and Atkinson 2015). A transfer price is also known as the transfer cost. This method is useful in the computation of income tax implications under distinct areas of jurisdiction. In addition to this, it is advantageous in improving the efficiency level of numerous departments in the purchase and sale for decision-making purpose. Classification of transfer pricing: Cost base transfer pricing: Organisations using transfer base costing approach to identify the sales from international entities contribute to corporate profitability through economies of scale in domestic manufacturing companies. The transfer cost at base helps in reduces the duties of company (Deegan 2013). It should be mentioned that companies using this approach have no profit anticipations on transfer sales. Cost plus pricing: Companies, which follow the cost plus transfer pricing method are undertaking the profitability position, to reflect at any stage of production, the cost of processing in the form of transfer price. Under the cost plus pricing systems use this process, add the profitability margin on the sum total of manufacturing cost to sell the product in the market (Kamala et al. 2015). Under this operating profit cannot be generated by the intermediate department. Transfer price at market rate: This pricing method is derived from the transfer of price based on market rate. Under transfer pricing method, business firms compute the transfer price in accordance with the policies and other factors. Negotiated transfer price: Business entities on most of the occasion decide the transfer pricing after negotiating with the other branches of the organisation. Hence, this is known as negotiated transfer pricing (Needles et al. 2013). Reasons for different price base: It is evident there are numerous business units which adopts certain different methods of adopting transfer pricing in order to suit their daily operations. Therefore, selecting the most appropriate method involves various aspects, which are as follows; Cost base method is widely used for its simplicity in order to assess the appropriate cost of the final goods produced. Cost plus methods adopted is adopted to distribute the total amount of profit at different level of production in order to bring out desired level of performance from the organisation (Warren et al. 2013). On the other hand, the management usually prefers the market rate of transfer pricing in order to distribute the units produced at the original market price. This helps in the computation of unit produced in accordance with the prevailing rate of price in the market. It should also be noted that the prevailing market rate of products also constitute risk related to cost which includes, bad debts, insurance and abnormal loss from damages. Therefore, the above stated expenses incurred are not considered for transferring the sub units in to another branch of the company. The adjusted market rate is undertaken to reduce or eliminate the unnecessary expenses and implement more precise rate of market transfer price (Drury 2013). Negotiated pricing methods is used to introduce a pricing method which is acceptable by both the upstream and downstream departments in order to equally benefit the department. Objective of transfer pricing: The objective of transfer prices are as follows; If an organisation has numerous processing units in order to suit different tax jurisdiction, transfer-pricing methodology can be beneficial for the business unit to compute the taxes under different head more precisely (Braun et al. 2013). In addition to this, if the selling heads are under the higher side of the tax zone then the business unit has to bear the tax liability on the sale of product. On the occurrence of such event profits are distributed under different heads of the tax zone to lower the tax liability of the company. The objective of transferring pricing is to decide whether sub units of prices to be transferred in to the next department or can be sold externally to earn high margin of profit (Horngren et al. 2013). The management has the authority to make decision whether subunits should be transferred from previous branches in order to lower down the expenses. Operating profit arising out of each branch, work as an additional motivating factor for employees and management to perform better. It can be assumed that transfer-costing method is an effective tool for the management to measure the degree of efficiency for each individual branch. Part B: Determination of transfer price under cost base transfer pricing method is easy and simple to compute. Therefore, such methods cannot be used in the measurement of divisional performance (Fullerton et al. 2014). Perhaps if the transfer price is based on the cost of processing, then such measurement does not show the actual value of the transferred product. The fair value of the product can be ascertained if the cost of processing is drawn for comparing the prevailing market rate with the sub units. This helps the management to assess whether the actual cost incurred in processing is higher or is in accordance with the current market rate. Therefore, if the current market rate or negotiated transfer pricing method are employed, then the upstream will be under obligation to deliver the unit produce in accordance with the price fixed by the management (Otley and Emmanuel 2013). Under such circumstances, if the organisation suffers loss or is unable to attain the budgeted amount of profit, then the performance will be considered below the satisfactory level. On the other hand, if the product is delivered at a higher price and the possibilities of estimated profit is achieved, then in such a case the performance will be considered as favourable. Furthermore the downward department also receives the product at stipulated rate in order maintain the operating profit level at divisional level. However, if it considerably fails to achieve the targeted profit, then in such circumstances, it will be considered as under-performing division. 2: Computation of contribution margin: Computation of Contribution Margin:- Cleaning Scraping Division Processing Division Particulars Amount Amount Sale Price Per/Unit 95 160 Less: Variable Costs Per/Unit Transfer Price -95 Direct Material -18 -5 Direct Labour -12 -10 Manufacturing Overheads -30 -10 Contribution Margin Per/Unit 35 40 3: It is noteworthy to denote that the business unit should fix the negotiated transfer price at a range where both the units employed can yield equivalent operating margin. Under the cost base transfer pricing method, the cleaning and scrapping department can make an earning of only 9% of the operating margin, while on the other hand, the processing division generates 27% operating margin of profit (Ward 2012). Under such circumstances, if a market rate is applied then the upstream division will make a profit of 26% but the margin of profitability relating to other division will fall to 16%. On the occurrence of such event, the negotiated price should be fixed at $87.75, which enables both the division to yield a profitability margin of 20%. Below listed are the calculations: Cost-Base Transfer Market-Base Transfer Negotiated Transfer Particulars Amount Amount Amount Cleaning Scraping Division: Revenue per unit 77 95 87.75 Direct Labour -12 -12 -12 Direct Material -18 -18 -18 Manufacturing Overhead: Fixed overhead - 25% -10 -10 -10 Variable Overhead - 75% -30 -30 -30 Divisional Operating Profit 7 25 17.75 Operating Profitability Margin 9% 26% 20% Processing Division: Revenue 160 160 160 Cost of Direct material -5 -5 -5 Cost of Direct Labour -10 -10 -10 Cost of Transfer -77 -95 -87.75 Manufacturing Overhead: Fixed Overhead - 60% -15 -15 -15 Variable Overhead - 40% -10 -10 -10 Divisional Operating Profit 43 25 32.25 Operating Profit Margin 27% 16% 20% Total Operating Profit 50 50 50 4: The lowest amount of transfer price, which will be acceptable, by the cleaning and scrapping unit will be based on the total value per unit of Cruden, which is $70. At this rate, the division would neither earn profit nor will it incur loss. It will be considered as cost base transfer pricing for Cruden. However, it must be noted that this will not be acceptable by the managers since they will prefer the product to be in accordance with the cost plus transfer pricing having minimum range of profitability attached with the product. Reference List: Braun, K.W., Tietz, W.M. and Harrison, W.T., 2013.Managerial accounting. Pearson. Brewer, P., Garrison, R. and Noreen, E., 2014. Course ACCT 21011 Principles of Managerial Accounting (3).Cell,314, pp.698-6582. Deegan, C., 2013.Financial accounting theory. McGraw-Hill Education Australia. Delia, D., Adriana, P. and Coman, D.D., 2014. THE ROLE AND THE IMPORTANCE IN CHOOSING THE PROPER MANAGERIAL ACCOUNTING CONCEPTS REGARDING THE NEED FOR INFORMATION ON THE DECISION MAKING FACTORS.Studia Universitatis Vasile GoldiÃ…Å ¸, Arad-Seria Ã…Å ¾tiinÃ…Â £e Economice, (1), pp.122-130. DRURY, C.M., 2013.Management and cost accounting. Springer. Fullerton, R.R., Kennedy, F.A. and Widener, S.K., 2014. Lean manufacturing and firm performance: The incremental contribution of lean management accounting practices.Journal of Operations Management,32(7), pp.414-428 Hiromoto, T. and Hiki, F., 2015. Cost Accounting.Theory and Practice 3th Edition, CHUOKEIZAI-SHA HOLDINGS. Horngren, C.T., Sundem, G.L., Schatzberg, J.O. and Burgstahler, D., 2013. Introduction to management accounting. Pearson Higher Ed. Kamala, P., Struwig, J., Bornman, M., Boersman, R., Vermaak, M., McGill, M., Jordaan-Marais, J., Matthew, J., Hurter, C. and Taylor, P., 2015.Principles of Cost Accounting. Oxford University Press. Kaplan, R.S. and Atkinson, A.A., 2015.Advanced management accounting. PHI Learning. Keller, W.D., 2015.Cost and Managerial Accounting II Essentials(Vol. 2). Research Education Assoc.. Needles, B.E., Powers, M. and Crosson, S.V., 2013.Financial and managerial accounting. Nelson Education. Otley, D. and Emmanuel, K.M.C., 2013.Readings in accounting for management control. Springer Peng, L. and Rell, A., 2014. Managerial incentives and stock price manipulation.The Journal of Finance,69(2), pp.487-526. Ward, K., 2012.Strategic management accounting. Routledge Warren, C.S., Reeve, J.M. and Duchac, J., 2013.Financial managerial accounting. Cengage Learning.