Thursday, February 13, 2020

Alcohol Related Violence Essay Example | Topics and Well Written Essays - 500 words

Alcohol Related Violence - Essay Example Most of the violence take place when the venues close or when the known figureheads move out of the bar. According to the research, lighting and security staff, taxi ranks and availability of public means of transport are a precursor to liquor related violence. The study recommends frequent revision of licensing terms for setting up liquor venues to reduce the possibility of injury and potential harm. The environment within which the bar needs special consideration since they contribute largely to liquor related violence. Proven evidence shows that change in alcohol price directly affects alcohol consumption. Increased taxation can effectively reduce liquor related violence through reduction of access to alcohol. High taxation of alcohol encourages consumers to turn to drinks with low alcoholic levels of or avoid alcohol. The reduction in alcohol uptake translates to a decrease in alcohol-related violence. The tax earned from increased alcohol taxation can in turn be used to educate the public on the dangers of alcohol as well as treat alcohol-related problems. An increase in alcohol tax will reduce alcohol related violence. Evidence shows that the best way to reduce alcohol related violence involves the local community in addressing the liquor related violence. The community in conjunction with the government and the businessmen can work together towards changing the drinking habits of the people. The empowered community can set code of conducts at the beer dens and agree on violence minimization practices. The community can also come up with measures such as frequent identification at liquor places to know the clients and also spearhead responsible drinking. Research suggests that the government should fund and provide them with the necessary support. Evidence shows that short-term interventions from the community are effective in reducing alcohol-related violence and should be supported. Local

Saturday, February 1, 2020

The difference between concepts of Absorption costing and Variable Essay

The difference between concepts of Absorption costing and Variable Costing - Essay Example The difference between concepts of Absorption costing and Variable Costing Direct costs are those costs that can be easily associated with a specific identity that may be a product or a service. Cost incurred for purchase of material, labor costs earned to produce the final product etc; all are a part of direct cost as they can be easily linked with per unit cost of a product (Gazely M A & Lambert M, 2006). Such costs vary with the nature of a business, for instance if a company manufactures electronic gadget like microprocessor and an expert production manager is hired for the job then his salary would be considered as a direct cost or if an individual runs a car washing business which is imparting of service, then the wages paid to the people hired for the job will be taken to be a direct cost. Direct costs are most of the time taken to be as variable costs. Variable costs increase proportionately with the increase in the quantity of production, thus they are also considered to be direct costs in nature. But in case when the manager or person acquired to monitor the production process is paid a regular amount of salary every month or for a particular period of time irrespective of the volume of production then it is called a fixed cost. The different types of direct costs consist of direct materials and direct labor. Direct materials are directly identified with the particular product (Seal W, Garrison H R & Noreen W E, 2006). For instance, to manufacture product like furniture, direct material required for it would be wood, varnish, polish etc. When charging expenses to federally sponsored agreements, Virginia Commonwealth University (VCU) faculty and staff must be aware of the appropriateness of the charges.   OMB Circular A-21 provides the criteria for direct charging costs to federally sponsored programs.   The basic principle is that costs directly charged to a sponsored project must be allocable, allowable, reasonable and necessary, and treated consistently. A cost to be called as a direct cost must result in a direct gain from an activity and also it should be directly allocable to the specific project or task taken into consideration (Hilton W R, Robert J. Swieringa J R & Turner J M, 1988). On the whole direct costs must be: Allocable: if the costs can be bifurcated into various heads such as