Accounting Standard 7 Essay Example

Accounting Standard 7 Essay Example Accounting Standard 7 Essay Accounting Standard 7 Essay Accounting Standard (AS) 7* (revised 2002) Construction Contracts (This Accounting Standard includes paragraphs set in bold italic type and plain type, which have equal authority. Paragraphs in bold italic type indicate the main principles. This Accounting Standard should be read in the context of its objective and the Preface to the Statements of Accounting Standards 1 . Accounting Standard (AS) 7, Construction Contracts (revised 2002), issued by the Council of the Institute of Chartered Accountants of India, comes into effect in respect of all contracts entered into during accounting periods commencing on or after 1-4-2003 and is mandatory in nature2 from that date. Accordingly, Accounting Standard (AS) 7, ‘Accounting for Construction Contracts’, issued by the Institute in December 1983, is not applicable in respect of such contracts. Early application of this Standard is, however, encouraged. The following is the text of the revised Accounting Standard. Objective The objective of this Statement is to prescribe the accounting treatment of revenue and costs associated with construction contracts. Because of the nature of the activity undertaken in construction contracts, the date at which the contract activity is entered into and the date when the activity is completed usually fall into different accounting periods. Therefore, the primary issue in accounting for construction contracts is the allocation of contract revenue and contract costs to the accounting periods in which construction work is * Originally issued in December 1983 and titled as ‘Accounting for Construction Contracts’. Attention is specifically drawn to paragraph 4. 3 of the Preface, according to which Accounting Standards are intended to apply only to items which are material. 1 Reference may be made to the section titled ‘Announcements of the Council regarding status of various documents issued by the Institute of Chartered Accountants of India’ appearing at the beginning of this Compendium for a detailed discussion on the implications of the mandatory status of an accounting standard. 2 110 AS 7 (revised 2002) performed. This Statement uses the recognition criteria established in the Framework for the Preparation and Presentation of Financial Statements to determine when contract revenue and contract costs should be recognised as revenue and expenses in the statement of profit and loss. It also provides practical guidance on the application of these criteria. Scope 1. This Statement should be applied in accounting for construction contracts in the financial statements of contractors. Definitions 2. The following terms are used in this Statement with the meanings specified: A construction contract is a contract specifically negotiated for the construction of an asset or a combination of assets that are closely interrelated or interdependent in terms of their design, technology and function or their ultimate purpose or use. A fixed price contract is a construction contract in which the contractor agrees to a fixed contract price, or a fixed rate per unit of output, which in some cases is subject to cost escalation clauses. A cost plus contract is a construction contract in which the contractor is reimbursed for allowable or otherwise defined costs, plus percentage of these costs or a fixed fee. 3. A construction contract may be negotiated for the construction of a single asset such as a bridge, building, dam, pipeline, road, ship or tunnel. A construction contract may also deal with the construction of a number of assets which are closely interrelated or interdependent in terms of their design, technology and function or their ultimate purpose or use; examples of such contracts include those for the construction of refineries and other complex pieces of plant or equipment. 4. For the purposes of this Statement, construction contracts include: (a) contracts for the rendering of services which are directly related Construction Contracts 111 o the construction of the asset, for example, those for the services of project managers and architects; and (b) contracts for destruction or restoration of assets, and the restoration of the environment following the demolition of assets. 5. Construction contracts are formulated in a number of ways which, for the purposes of this Statement, are classified as fixed price contracts and cost plus contracts. Some construction contracts may contain characteristics of both a fixed price con tract and a cost plus contract, for example, in the case of a cost plus contract with an agreed maximum price. In such circumstances, a contractor needs to consider all the conditions in paragraphs 22 and 23 in order to determine when to recognise contract revenue and expenses. Combining and Segmenting Construction Contracts 6. The requirements of this Statement are usually applied separately to each construction contract. However, in certain circumstances, it is necessary to apply the Statement to the separately identifiable components of a single contract or to a group of contracts together in order to reflect the substance of a contract or a group of contracts. . When a contract covers a number of assets, the construction of each asset should be treated as a separate construction contract when: (a) separate proposals have been submitted for each asset; (b) each asset has been subject to separate negotiation and the contractor and customer have been able to accept or reject that part of the contract relating to each asset; and (c) the costs and revenues of each asset can be identified. 8. A group of contracts, whether with a single customer or with several customers, should be treated as a single construction contract when: (a) the group of contracts is negotiated as a single package; (b) the contracts are so closely interrelated that they are, in effect, part of a single project with an overall profit margin; and 112 AS 7 (revised 2002) (c) the contracts are performed concurrently or in a continuous sequence. 9. A contract may provide for the construction of an additional asset at the option of the customer or may be amended to include the construction of an additional asset. The construction of the additional asset should be treated as a separate construction contract when: (a) the asset differs significantly in design, technology or function from the asset or assets covered by the original contract; or (b) the price of the asset is negotiated without regard to the original contract price. Contract Revenue 10. Contract revenue3 should comprise: (a) the initial amount of revenue agreed in the contract; and (b) variations in contract work, claims and incentive payments: (i) to the extent that it is probable that they will result in revenue; and (ii) they are capable of being reliably measured. 1. Contract revenue is measured at the consideration received or receivable. The measurement of contract revenue is affected by a variety of uncertainties that depend on the outcome of future events. The estimates often need to be revised as events occur and uncertainties are resolved. Therefore, the amount of contract revenue may increase or decrease from one period to the next. For example: (a) a contractor and a customer may agree to variations or claims that increase or decrease contract revenue in a period subsequent to that in which the contract was initially agreed; b) the amount of revenue agreed in a fixed price contract may increase as a result of cost escalation clauses; (c) 3 the amount of contract revenue may decrease as a result of See also Accounting Standards Interpretation (ASI) 29 published elsewhere in this Compendium. Construction Contracts 113 penalties arising from delays caused by the contractor in the completion of the contract; or (d) when a fixed price contract involves a fixed price per unit of output, contract revenue increases as the number of units is increased. 2. A variation is an instruction by the customer for a change in the scope of the work to be performed under the contract. A variation may lead to an increase or a decrease in contract revenue. Examples of variations are changes in the specifications or des ign of the asset and changes in the duration of the contract. A variation is included in contract revenue when: (a) it is probable that the customer will approve the variation and the amount of revenue arising from the variation; and b) the amount of revenue can be reliably measured. 13. A claim is an amount that the contractor seeks to collect from the customer or another party as reimbursement for costs not included in the contract price. A claim may arise from, for example, customer caused delays, errors in specifications or design, and disputed variations in contract work. The measurement of the amounts of revenue arising from claims is subject to a high level of uncertainty and often depends on the outcome of negotiations. Therefore, claims are only included in contract revenue when: (a) negotiations have reached an advanced stage such that it is probable that the customer will accept the claim; and (b) the amount that it is probable will be accepted by the customer can be measured reliably. 14. Incentive payments are additional amounts payable to the contractor if specified performance standards are met or exceeded. For example, a contract may allow for an incentive payment to the contractor for early completion of the contract. Incentive payments are included in contract revenue when: (a) the contract is sufficiently advanced that it is probable that the specified performance standards will be met or exceeded; and (b) the amount of the incentive payment can be measured reliably. 114 AS 7 (revised 2002) Contract Costs 15. Contract costs should comprise: (a) costs that relate directly to the specific contract; (b) costs that are attributable to contract activity in general and can be allocated to the contract; and (c) such other costs as are specifically chargeable to the customer under the terms of the contract. 6. Costs that relate directly to a specific contract include: (a) site labour costs, including site supervision; (b) costs of materials used in construction; (c) depreciation of plant and equipment used on the contract; (d) costs of moving plant, equipment and materials to and from the contract site; (e) costs of hiring plant and equipment; (f) costs of design and technical assistance that is directl y related to the contract; the estimated costs of rectification and guarantee work, including expected warranty costs; and g) (h) claims from third parties. These costs may be reduced by any incidental income that is not included in contract revenue, for example income from the sale of surplus materials and the disposal of plant and equipment at the end of the contract. 17. Costs that may be attributable to contract activity in general and can be allocated to specific contracts include: (a) insurance; Construction Contracts 115 b) costs of design and technical assistance that is not directly related to a specific contract; and (c) construction overheads. Such costs are allocated using methods that are systematic and rational and are applied consistently to all costs having similar characteristics. The allocation is based on the normal level of construction activity. Construction overheads include costs such as the preparation and processing of construction personnel payroll. Costs that may be attributable to contract activity in general and can be allocated to specific contracts also include borrowing costs as per Accounting Standard (AS) 16, Borrowing Costs. 18. Costs that are specifically chargeable to the customer under the terms of the contract may include some general administration costs and development costs for which reimbursement is specified in the terms of the contract. 19. Costs that cannot be attributed to contract activity or cannot be allocated to a contract are excluded from the costs of a construction contract. Such costs include: (a) general administration costs for which reimbursement is not specified in the contract; (b) selling costs; (c) research and development costs for which reimbursement is not specified in the contract; and (d) depreciation of idle plant and equipment that is not used on a particular contract. 20. Contract costs include the costs attributable to a contract for the period from the date of securing the contract to the final completion of the contract. However, costs that relate directly to a contract and which are incurred in securing the contract are also included as part of the contract costs if they can be separately identified and measured reliably and it is probable that the contract will be obtained. When costs incurred in securing a contract are recognised as an expense in the period in which they are incurred, they are not included in contract costs when the contract is obtained in a subsequent period. 116 AS 7 (revised 2002) Recognition of Contract Revenue and Expenses 21. When the outcome of a construction contract can be estimated reliably, contract revenue and contract costs associated with the construction contract should be recognised as revenue and expenses respectively by reference to the stage of completion of the contract activity at the reporting date. An expected loss on the construction contract should be recognised as an expense immediately in accordance with paragraph 35. 22. In the case of a fixed price contract, the outcome of a construction contract can be estimated reliably when all the following conditions are satisfied: (a) total contract revenue can be measured reliably; (b) it is probable that the economic benefits associated with the contract will flow to the enterprise; (c) both the contract costs to complete the contract and the stage of contract completion at the reporting date can be measured reliably; and (d) the contract costs attributable to the contract can be clearly identified and measured reliably so that actual contract costs incurred can be compared with prior estimates. 3. In the case of a cost plus contract, the outcome of a construction contract can be estimated reliably when all the following conditions are satisfied: (a) it is probable that the economic benefits associated with the contract will flow to the enterprise; and (b) the contract costs attributable to the contract, whether or not specifically reimbursable, can be clear ly identified and measured reliably. 24. The recognition of revenue and expenses by reference to the stage of completion of a contract is often referred to as the percentage of completion method. Under this method, contract revenue is matched with the contract Construction Contracts 117 costs incurred in reaching the stage of completion, resulting in the reporting of revenue, expenses and profit which can be attributed to the proportion of work completed. This method provides useful information on the extent of contract activity and performance during a period. 25. Under the percentage of completion method, contract revenue is recognised as revenue in the statement of profit and loss in the accounting periods in which the work is performed. Contract costs are usually recognised as an expense in the statement of profit and loss in the accounting periods in which the work to which they relate is performed. However, any expected excess of total contract costs over total contract revenue for the contract is recognised as an expense immediately in accordance with paragraph 35. 26. A contractor may have incurred contract costs that relate to future activity on the contract. Such contract costs are recognised as an asset provided it is probable that they will be recovered. Such costs represent an amount due from the customer and are often classified as contract work in progress. 7. When an uncertainty arises about the collectability of an amount already included in contract revenue, and already recognised in the statement of profit and loss, the uncollectable amount or the amount in respect of which recovery has ceased to be probable is recognised as an expense rather than as an adjustment of the amount of contract revenue. 28 . An enterprise is generally able to make reliable estimates after it has agreed to a contract which establishes: (a) each party’s enforceable rights regarding the asset to be constructed; (b) the consideration to be exchanged; and (c) the manner and terms of settlement. It is also usually necessary for the enterprise to have an effective internal financial budgeting and reporting system. The enterprise reviews and, when necessary, revises the estimates of contract revenue and contract costs as the contract progresses. The need for such revisions does not necessarily indicate that the outcome of the contract cannot be estimated reliably. 29. The stage of completion of a contract may be determined in a variety 118 AS 7 (revised 2002) of ways. The enterprise uses the method that measures reliably the work performed. Depending on the nature of the contract, the methods may include: (a) the proportion that contract costs incurred for work performed upto the reporting date bear to the estimated total contract costs; or (b) surveys of work performed; or (c) completion of a physical proportion of the contract work. Progress payments and advances received from customers may not necessarily reflect the work performed. 30. When the stage of completion is determined by reference to the contract costs incurred upto the reporting date, only those contract costs that reflect work performed are included in costs incurred upto the reporting date. Examples of contract costs which are excluded are: (a) contract costs that relate to future activity on the contract, such as costs of materials that have been delivered to a contract site or set aside for use in a contract but not yet installed, used or applied during contract performance, unless the materials have been made specially for the contract; and (b) payments made to subcontractors in advance of work performed under the subcontract. 31. When the outcome of a construction contract cannot be estimated reliably: (a) revenue should be recognised only to the extent of contract costs incurred of which recovery is probable; and (b) contract costs should be recognised as an expense in the period in which they are incurred. An expected loss on the construction contract should be recognised as an expense immediately in accordance with paragraph 35. 32. During the early stages of a contract it is often the case that the outcome of the contract cannot be estimated reliably. Nevertheless, it may be probable that the enterprise will recover the contract costs incurred. Therefore, contract Construction Contracts 119 revenue is recognised only to the extent of costs incurred that are expected to be recovered. As the outcome of the contract cannot be estimated reliably, no profit is recognised. However, even though the outcome of the contract cannot be estimated reliably, it may be probable that total contract costs will exceed total contract revenue. In such cases, any expected excess of total contract costs over total contract revenue for the contract is recognised as an expense immediately in accordance with paragraph 35. 33. Contract costs recovery of which is not probable are recognised as an expense immediately. Examples of circumstances in which the recoverability of contract costs incurred may not be probable and in which contract costs may, therefore, need to be recognised as an expense immediately include contracts: (a) which are not fully enforceable, that is, their validity is seriously in question; (b) the completion of which is subject to the outcome of pending litigation or legislation; (c) relating to properties that are likely to be condemned or expropriated; (d) where the customer is unable to meet its obligations; or (e) where the contractor is unable to complete the contract or otherwise meet its obligations under the contract. 4. When the uncertainties that prevented the outcome of the contract being estimated reliably no longer exist, revenue and expenses associated with the construction contract should be recognised in accordance with paragraph 21 rather than in accordance with paragraph 31. Recognition of Expected Losses 35. When it is probable that total contract costs wil l exceed total contract revenue, the expected loss should be recognised as an expense immediately. 36. The amount of such a loss is determined irrespective of: (a) whether or not work has commenced on the contract; 120 AS 7 (revised 2002) (b) the stage of completion of contract activity; or (c) the amount of profits expected to arise on other contracts which are not treated as a single construction contract in accordance with paragraph 8. Changes in Estimates 37. The percentage of completion method is applied on a cumulative basis in each accounting period to the current estimates of contract revenue and contract costs. Therefore, the effect of a change in the estimate of contract revenue or contract costs, or the effect of a change in the estimate of the outcome of a contract, is accounted for as a change in accounting estimate (see Accounting Standard (AS) 5, Net Profit or Loss for the Period, Prior Period Items and Changes in Accounting Policies). The changed estimates are used in determination of the amount of revenue and expenses recognised in the statement of profit and loss in the period in which the change is made and in subsequent periods. Disclosure 38. An enterprise should disclose: (a) the amount of contract revenue recognised as revenue in the period; (b) the methods used to determine the contract revenue recognised in the period; and (c) the methods used to determine the stage of completion of contracts in progress. 39. An enterprise should disclose the following for contracts in progress at the reporting date: (a) the aggregate amount of costs incurred and recognised profits (less recognised losses) upto the reporting date; (b) the amount of advances received; and (c) the amount of retentions. 40. Retentions are amounts of progress billings which are not paid until the satisfaction of conditions specified in the contract for the payment of such Construction Contracts 121 amounts or until defects have been rectified. Progress billings are amounts billed for work performed on a contract whether or not they have been paid by the customer. Advances are amounts received by the contractor before the related work is performed. 41. An enterprise should present: (a) the gross amount due from customers for contract work as an asset; and (b) the gross amount due to customers for contract work as a liability. 42. The gross amount due from customers for contract work is the net amount of: (a) costs incurred plus recognised profits; less (b) the sum of recognised losses and progress billings for all contracts in progress for which costs incurred plus recognised profits (less recognised losses) exceeds progress billings. 43. The gross amount due to customers for contract work is the net amount of: (a) the sum of recognised losses and progress billings; less (b) costs incurred plus recognised profits for all contracts in progress for which progress billings exceed costs incurred plus recognised profits (less recognised losses). 4. An enterprise discloses any contingencies in accordance with Accounting Standard (AS) 4, Contingencies and Events Occurring After the Balance Sheet Date4 . Contingencies may arise from such items as warranty costs, penalties or possible losses. Pursuant to AS 29, Provisions, Contingent Liabilities and Contingent Assets, becoming mandatory in respect of accounting period s commencing on or after 1-42004, all paragraphs of AS 4 that deal with contingencies stand withdrawn except to the extent they deal with impairment of assets not covered by other Indian Accounting Standards. Reference may be made to Announcement XX under the section titled Announcements of the Council regarding status of various documents issued by the Institute of Chartered Accountants of India appearing at the beginning of this Compendium. 4 122 AS 7 (revised 2002) Appendix The appendix is illustrative only and does not form part of the Accounting Standard. The purpose of the appendix is to illustrate the application of the Accounting Standard to assist in clarifying its meaning. Disclosure of Accounting Policies The following are examples of accounting policy disclosures: Revenue from fixed price construction contracts is recognised on the percentage of completion method, measured by reference to the percentage of labour hours incurred upto the reporting date to estimated total labour hours for each contract. Revenue from cost plus contracts is recognised by reference to the recoverable costs incurred during the period plus the fee earned, measured by the proportion that costs incurred upto the reporting date bear to the estimated total costs of the contract. The Determination of Contract Revenue and Expenses The following example illustrates one method of determining the stage of completion of a contract and the timing of the recognition of contract revenue and expenses (see paragraphs 21 to 34 of the Standard). (Amounts shown hereinbelow are in Rs. lakhs) A construction contractor has a fixed price contract for Rs. 9,000 to build a bridge. The initial amount of revenue agreed in the contract is Rs. 9,000. The contractor’s initial estimate of contract costs is Rs. 8,000. It will take 3 years to build the bridge. By the end of year 1, the contractor’s estimate of contract costs has increased to Rs. 8,050. In year 2, the customer approves a variation resulting in an increase in contract revenue of Rs. 200 and estimated additional contract costs of Rs. 150. At the end of year 2, costs incurred include Rs. 100 for standard materials stored at the site to be used in year 3 to complete the project. The contractor determines the stage of completion of the contract by Construction Contracts 123 alculating the proportion that contract costs incurred for work performed upto the reporting date bear to the latest estimated total contract costs. A summary of the financial data during the construction period is as follows: (amount in Rs. lakhs) Year 1 Year 2 Year 3 Initial amount of revenue agreed in contract Variation Total contract revenue 9,000 - - 9,000 9,000 200 9,200 6,168 2,032 8,200 1,000 74% 9,000 200 9,200 8,200 - - 8,200 1,000 100% Contract cos ts incurred upto the reporting date 2,093 Contract costs to complete Total estimated contract costs Estimated Profit Stage of completion 5,957 8,050 950 26% The stage of completion for year 2 (74%) is determined by excluding from contract costs incurred for work performed upto the reporting date, Rs. 100 of standard materials stored at the site for use in year 3. The amounts of revenue, expenses and profit recognised in the statement of profit and loss in the three years are as follows: Upto the Reporting Date Year 1 Revenue (9,000x . 26) Expenses (8,050x . 26) Profit 2,340 2,093 247 2,340 2,093 247 Recognised in Recognised in Prior years current year 124 AS 7 (revised 2002) Year 2 Revenue (9,200x . 74) Expenses (8,200x . 4) Profit Year 3 Revenue (9,200x 1. 00) Expenses Profit 9,200 8,200 1,000 6,808 6,068 740 2,392 2,132 260 6,808 6,068 740 2,340 2,093 247 4,468 3,975 493 Contract Disclosures A contractor has reached the end of its first year of operations. All its contract costs incurred have been paid for in cash and all its progress billings and advances have been received in cash. Contract costs incurred for contracts B, C and E inc lude the cost of materials that have been purchased for the contract but which have not been used in contract performance upto the reporting date. For contracts B, C and E, the customers have made advances to the contractor for work not yet performed. Construction Contracts 125 The status of its five contracts in progress at the end of year 1 is as follows: Contract (amount in Rs. lakhs) A Contract Revenue recognised in accordance with paragraph 21 Contract Expenses recognised in accordance with paragraph 21 Expected Losses recognised in accordance with paragraph 35 Recognised profits less recognised losses Contract Costs incurred in the period B C D E 55 55 30 (30) 100 Total 1,300 1,215 70 15 1,420 45 520 380 200 110 - 35 450 350 250 - 70 - 40 30 (90) 110 510 450 250 Contract Costs incurred recognised as contract expenses in the period in accordance with paragraph 21 110 Contract Costs that relate to future activity recognised as an asset in accordance with paragraph 26 Contract Revenue (see above) Progress Billings (paragraph 40) Unbilled Contract Revenue Advances (paragraph 40) 450 350 250 55 1,215 - 60 100 - 45 55 55 - 25 205 1,300 1,235 65 125 145 520 380 200 100 520 380 180 45 - - 80 - 20 20 - 126 AS 7 (revised 2002) The amounts to be disclosed in accordance with the Standard are as follows: Contract revenue recognised as revenue in the period (paragraph 38(a)) Contract costs incurred and recognised profits (less recognised losses) upto the reporting date (paragraph 39(a)) Advances received (paragraph 39(b)) Gross amount due from customers for contract work- presented as an asset in accordance with paragraph 41(a) Gross amount due to customers for contract work- presented as a liability in accordance with paragraph 41(b) 1,300 1,435 125 220 (20) The amounts to be disclosed in accordance with paragraphs 39(a), 41(a) and 41(b) are calculated as follows: (amount in Rs. lakhs) A Contract Costs incurred Recognised profits less recognised losses 110 35 145 Progress billings Due from customers Due to customers 100 45 - B 510 70 580 520 60 - C 450 30 480 380 100 - D 250 (90) 160 180 - (20) E 100 (30) 70 55 15 - Total 1,420 15 1,435 1,235 220 (20) The amount disclosed in accordance with paragraph 39(a) is the same as the amount for the current period because the disclosures relate to the first year of operation.

Questions Left byThe Boston Massacre

Questions Left byThe Boston Massacre The Boston Massacre occurred on March 5, 1770, and is considered one of the main events leading to the American Revolution. Historic records of the skirmish include well-documented records of events and often conflicting testimony of supposed eyewitnesses. As a British sentry was being heckled by an angry and growing crowd of colonists, a nearby squad of British soldiers fired a volley of musket shots killing three colonists immediately and mortally wounding two others. Among the victims was Crispus Attucks, a 47-year old man of mixed African and Native American descent, and now widely regarded as the first American killed in the American Revolution. The British officer in charge, Captain Thomas Preston, along with eight of his men, were arrested and made to stand trial for manslaughter. While they were all acquitted, their actions in the Boston Massacre is regarded today as one of most significant acts of British abuse that rallied colonial Americans to the Patriot cause. Boston in 1770 Throughout the 1760s, Boston had been a very uneasy place. Colonists had increasingly been harassing British customs officials who were attempting to enforce the so-called Intolerable Acts. In October 1768, Britain began housing troops in Boston to protect the customs officials. Angry but largely non-violent clashes between the soldiers and the colonists had become commonplace. On March 5, 1770, however, the clashes became deadly. Promptly deemed a â€Å"massacre† by Patriot leaders, word of the day’s events quickly spread throughout the 13 colonies in a famous engraving by Paul Revere.   The Events of the Boston Massacre On the morning of  March 5, 1770,  a small group of colonists was up to their usual sport of tormenting British soldiers. By many accounts, there was a great deal of taunting that eventually lead to an escalation of hostilities. The sentry in front of the Custom House eventually lashed out at the colonists which brought more colonists to the scene. In fact, someone began ringing the church bells which usually signified a fire. The sentry called for help, setting up the clash which we now call the Boston Massacre. A group of soldiers led by Captain Thomas Preston came to the rescue of the lone sentry. Captain Preston and his detachment of seven or eight men were quickly surrounded. All attempts to calm the crowd proved useless. At this point, the accounts of the event vary drastically. Apparently, a soldier fired a musket into the crowd, immediately followed by more shots. This action left several wounded  and five dead including an African-American named Crispus Attucks. The crowd quickly dispersed, and the soldiers went back to their barracks. These are the facts we do know. However, many uncertainties surround this important historical event: Did the soldiers fire with provocation?Did they fire on their own?Was Captain Preston guilty of ordering his men to fire into a crowd of civilians?Was he innocent and being used by men like Samuel Adams to confirm the oft-claimed tyranny of England? The only evidence historians have to try and determine Captain Prestons guilt or innocence is the testimony of the eyewitnesses. Unfortunately, many of the statements conflict with each other and with Captain Prestons own account. We must try to piece together a hypothesis from these conflicting sources. Captain Preston's Account Captain Preston claimed he ordered his men to load their weapons.Captain Preston claimed he heard the crowd yelling fire.Captain Preston claimed they were attacked by heavy clubs and snowballs.Captain Preston claimed a soldier was hit by a stick and then fired.Captain Preston claimed the other soldiers fired in response to the colonist attack.Captain Preston claimed he reprimanded his men for firing into the crowd without orders. Eyewitness Statements in Support of Captain Preston's Statement Witnesses including Peter Cunningham claimed they heard Captain Preston order his men to load their weapons.Witnesses including Richard Palmes claimed they asked Captain Preston if he intended to fire and he said no.Witnesses including William Wyatt claimed the crowd was calling for the soldiers to fire.Witnesses including James Woodall claimed they saw a stick thrown and hit a soldier, which prompted him to fire, quickly followed by several other soldiers.Witnesses including Peter Cunningham claimed an officer other than Preston was behind the men and that he ordered the soldiers to fire.Witnesses including William Sawyer claimed the crowd threw snowballs at the soldiers.Witnesses including Matthew Murray claimed they did not hear Captain Preston order his men to fire.William Wyatt claimed that Captain Preston reprimanded his men for firing into the crowd.Edward Hill claimed that Captain Preston made a soldier put away his weapon instead of allowing him to continue to shoot. Eyewitness Statements Opposed to Captain Preston's Statement Witnesses including Daniel Calef claimed that Captain Preston ordered his men to fire.Henry Knox claimed the soldiers were hitting and pushing with their muskets.Joseph Petty claimed he did not see any sticks thrown at the soldiers until after the firing.Robert Goddard claimed he heard Captain Preston curse his men for not firing when ordered.Several soldiers including Hugh White claimed they heard the order to fire and believed they were obeying his commands. The facts are unclear. There is some evidence that seems to point to Captain Prestons innocence. Many people close to him did not hear him give the order to fire despite his order to load the muskets. In the confusion of a crowd throwing snowballs, sticks, and insults at the soldiers, it would be easy for them to think they received an order to fire. In fact, as noted in the testimony, many in the crowd were calling them to fire.   The Trial and Acquittal of Captain Preston Hoping to show Britain the impartiality of colonial courts, patriot leaders John Adams and Josiah Quincy volunteered to defend Captain Preston and his soldiers. Based on a lack of substantiated evidence, Preston and six of his men were acquitted. Two others were found guilty of manslaughter and were released after being branded on the hand. Because of the lack of evidence, it is not hard to see why the jury found Captain Preston innocent. The effect of this verdict was much greater than the Crown could ever have guessed. The leaders of the rebellion were able to use it as proof of Britains tyranny. While it was not the only instance of unrest and violence before the revolution, the Boston Massacre is often pointed to as the event that presaged the Revolutionary War. Like the Maine, Lusitania, Pearl Harbor, and September 11, 2001, Terror Attacks, the Boston Massacre became the rallying cry for the Patriots.

The Legalization Of The Same-Sex Marriages Essay

The Legalization Of The Same-Sex Marriages - Essay Example The issue of same-sex marriage is a topic that will always garner controversies and it is hardly possible to establish any single perspective considering the myriad social, ethical, philosophical, religious and political aspects. According to a national study conducted by the University of Queensland, given the choice, 54 percent of same-sex partners are prepared to get married while 80 percent of Australians who are maintaining the same-sex relationship will advocate such marriages even if they do not wish to marry. There are many legal benefits for married couples and it is even more important for same-sex couples since they experience denial of legal rights because of social prejudices (12 Reasons Why Marriage Equality Matters, n.d.). There are other cultural benefits like each partner will feel more responsible towards the other. Moreover, it has been seen that if legal recognition is not given to same-sex marriages then it can have the adverse impact on the physical and mental h ealth of the partners involved. Social discrimination can lead to severe depression and lower self-esteem among these people. Such cases are more common among the young LGBTs who become prone towards running away from home, substance abuse, and suicidal tendencies (Renzetti & Edleson, 2008, p.337). If I am to consider my own opinion on this topic I will say homosexuals need not be subjected to any kind of discriminations and should be accepted with open arms within the society because being a homosexual is completely natural and harmless. There are a number of arguments against same-sex marriage. Children adopted by these couples are brought up away from one parent like lesbian couples will raise their children apart from fathers and vice versa. Thus the individual role of each parent like social security from fathers and emotional security from mothers will be absent for these children.

Operation Research Paper Example | Topics and Well Written Essays - 750 words

Operation - Research Paper Example As part of building value, the customer has to have knowledge of the services offered at the tanning salon. As a result, taking the customer through the various service, products and treatments in the tanning salon assists in educating the customer. Once the customer feels educated then he/she cane make a choice on the type of treatment or tanning process that he/she will undergo. The choice that the customer makes is a process that will determine which treatment the staff will prepare for the customer (Blais 211). Once the customer is ready for tanning, he/she will sign a form to authorize staff to go on with the tanning process. In the service industry such as tanning it is important for the client to give consent since tanning is process that affects the skin appearance. Depending on the choice undertaken by the customer, tanning will proceed in a room through use of equipments and tanning oils/treatments. Once the tanning process is complete the customer will assess the service u ndertaken on his/her body and deem the service as satisfactory or not (Blais 141). In case the customer is not satisfied with the service then the tanning process will be undertaken or re-scheduled for another day. ... Customer feedback is important in the sense that it aids in improving the services and products offered at the tanning salon. If customer overall feedback is positive then employees feel motivated and this assists in building value and brand of the tanning salon. Most of the processes undertaken in a tanning salon are repetitive but not in a sequential order. For instance, sometimes a customer booking takes precedence over walk in customers especially in case of many customers at the salon (Barnes 174). The last process to be undertaken in a day is to clean equipments such as the tanning spray, HVLP spray system and taking stock of all essential that are needed for the coming days. After this, staffs prepare for the next customer day and all processes are measured in days. The success or failure of any process depends on the processes undertaken during that specific day and all changes that occurred during the day (Blais 112). Works Cited Barnes, David. Understanding Business: Proces ses. Boston, MA: Routledge, 2009. Print. Blais, Steven. Business Process Transformation. Pittsburgh, PA: Pelshiver Publishing, 2010.

Witchcraft Essay Example | Topics and Well Written Essays - 1250 words

Witchcraft - Essay Example There are various cases in which this supernatural aid is usually invoked, to awaken the compassion of love that are desired, to compass the death of any obnoxious person, to call up a dead person, or to bring calamity upon rivals, enemies and opponents. Witchcraft has been done by numerous people in nearly all the periods of world’s history. The traditional belief is that not only of the dark ages but also the witches and wizards of the post-reformation times were addicted to such practices and they entered into a compact with the Satan, adjured Sacraments and the Christ, observed ‘the witches sabbath’; they paid divine honor to the ‘king of darkness’ and in return they got from him supernatural powers like harming their chosen victims, doing what they desire to, for instance, riding through the air on a broomstick, and willing to perform any service which is needed to fulfill their nefarious purposes. (Thurston, H. 1912) During the Middle Ages and even today at times, witchcraft is performed by witches as an act of healing and curing illnesses. These Witch-healers were at times the only general medical practitioners for people who had no facility of doctors and hospitals and were terribly affected with poverty and diseases. Even the church itself had very less to offer the suffering peasantry yet the Witches healers were even killed as well as accused of helping and healing. A witch-hunter puts it as: â€Å"For this must always be remembered, as a conclusion, that by witches we understand not only those which kill and torment, but all Diviners, Charmers, Jugglers, all Wizards, commonly called wise men and wise women†¦and in the same number we reckon all good witches, which do no hurt but good, which do not spoil and destroy, but save and deliver†¦It were a thousand times better for the land if all Witches, but specially the

The key issues surrounding contemporary immigration

The key issues surrounding contemporary immigration The subject of immigration has become increasingly important over the past decade. Immigration has always raised questions about positive and negative effects on the native population. Nowadays inhabitants are more and more afraid about losing control over their own country and losing typical historical values. As (Weiner, 1996) wrote: â€Å" the consequences of opening the borders of a country in extreme situations can be erosion of the institutions and values that liberal societies have created for themselves and which make them attractive to outsiders†. This essay will therefore discuss key issues of immigration into the United Kingdom such as economic issues, including employment, society and social issues such as crime, integration and racism. It has been argued that immigrants play an important role to develop the economy by taking certain low paid jobs which the native population decline to take. Examples could include jobs in the construction industry, catering and domestic services. Moreover immigrants compensate skill shortages in the United Kingdom. They take jobs in the health service such as nurses and doctors. Not surprisingly 30% of doctors and more than 10% of nurses working in national health services and private companies are non-UK born. Other jobs being filled with overseas staff include teaching and jobs in the IT industry. Due to a shortage of trained IT staff, a further 50,000 people need to be recruited by the end of 2009 to make up the gap of unskilled workforce (Glover, 2001). The British government therefore runs a number of different programmes like the work permit system and the highly skilled migrant programme to animate agencies and companies to recruit highly skilled workers from outside the Euro pean Economic Area (McLaughlan and Salt, 2002). However there are fears that if immigrants integrate into the employment market, they may become a competition for native employees. More people are applying for fewer jobs which may lead to rising tension between natives and immigrants (Angenendt, 1999). When an immigrant takes up a job, be it low paid or high skilled, he will then possibly send a substantial part of his wages back to his home country. The domestic British economy loses a considerable amount of money this way which might be, even if only lightly, damaging. An increasing number of immigrants looking for low skilled jobs results in more difficulties for natives to obtain a job and may diminish the wages they can get (Coleman, 2004). Further research shows that more needs to be done to control immigration in order to avoid competition between natives and immigrants and to fill those jobs that cant be filled with natives because of a lag of skill. It is suggested by Angenendt(1999) that one of the key issues of immigration after unemployment, that the United Kingdom faced today, is crime. Tackling Fraud including both ‘people trafficking, where someone is brought to the United Kingdom, and ‘people smuggling where someone is transport to international borders to a non-official entry point for different reasons. This organised immigration crime is a growth industry and cost the United Kingdom millions of pounds each year (Secure Borders, Safe Haven: Integration with Diversity in Modern Britain, 2002). Smugglers are often paid huge amounts of money to bring refugees, who are trying to escape prosecution, hunger or poverty, into the United Kingdom. However, the British government has taken many steps to prevent the growth and to fight trafficking, including the strengthening of the law and the use of new technologies to identify illegal entrance into the United Kingdom (Fekete, 2009). Unfortunately those actions make d esperate people turn to smugglers. The way refugees are being treated by the smugglers led to death by poison, suffocation and hypothermia. How careless and ruthless traffickers are, was sadly shown by the 58 Chinese who suffocated in the back of a refrigerated lorry which was trying to enter the United Kingdom in Dover (Fekete, 2009). The next important issue is crime committed by foreigners and racism. Due to cultural differences and often simply habits, many immigrants misbehave or break the law. They carry knifes because they used to do that in the country of origin and now keep on doing it. In the time between 2003 and 2004 the arrests made for drink driving rose from 57 to 966 in the county of Cambridgeshire. All of the arrested people were of a foreign nationality (Attewill, page 1 2007). The capital London has also seen an increase in the crimes committed. There has been a 35% rise in the total number of crimes committed by Poles in the time between January and June 2007, compared to the same period a year earlier. In the first half year of 2007 Jamaicans committed 28 sex offences followed by Indians,27 and Pakistani, 25 (Harper and Leapman, page 1, 2007). To stop organised crime the government has formed a new elite squad of investigators. The UK-wide Serious Organised Crime Agency will use world-class hi-tech,-financial experts and 21th century technology to track down Crime bosses and prevent them from drug trafficking, people smuggling, fraud and money laundering (Homeoffice press release, 2004). The metropolitan police announced the arrest of two people on suspicion of murder of a 15-year old teenager in January 2009. The coloured teenager who has been identified as Steven Lewis was stabbed to death in Londons East end (Telegraph.co.uk, 2009). Refugee-Week is a UK-wide program of educational and cultural events to celebrate the contributions of refugees to the United Kingdom. Events like this aim at a better understanding between communities so that attacks on foreign people, such as the attacks on Romanians and Roma in Belfast in the first half of 2009, will not happen again (Leicester Mercury, 2009). The few people that are actu ally willing to help the victims of racism and discrimination are often attacked themselves. Paddy Meehan received a death threat after he was trying to help his neighbours in the aftermath of the racial attack against his Romanian nearby-residents. Mr Meehan gives a good example and sad he will not give up on helping those targeted by racism (BelfastTelegraph, 2009). A better education of the culture of the host country and greater tolerance from the natives for foreign cultures are the right steps on the way forward to reduce immigrant related crimes. The large number of immigrants coming into the United Kingdom is bringing their own background and different culture, as discussed earlier. So does immigration imply integration? In order to speed up integration the immigrant should have knowledge of the language spoken in the country he is entering. Reading and writing skills enable access to the labour market and educational systems (Voicu,2009). On the other hand inhabitants of the host country need to show tolerance and openness, an understanding of the advantages and challenges that go along with a multicultural society. Traditions and cultures need to be respected by both, the natives and the immigrants. Both should have a basic knowledge of each others culture and habits in order to avoid confrontations, misunderstandings and to make life in a community easier and more enjoyable (Voicu,2009). Unfortunately building a community that includes both, natives and immigrants, isnt easy. The large scale in which migrants have come to the United Kingdom in the last two decades often led to the existence of communities with the same previous cultural identity. The resulting separation of natives and immigrants, so called ‘ghettoisation is regarded as threatening by many native Britons. The extend of ‘ghettoisation is so big that many parts of the United Kingdom are seen as exclusively ‘owned by immigrant communities. Ethnic segregation is also transferred into the classroom. In the London borough of Tower Hamlets, 17 schools had more than 90 per cent Bangladeshi pupils. This separation clearly did not result from the school choice of the parents but from the residential segregation (Buofino, 2007). A greater tolerance, open mind and interest in other cultures as well as the knowledge of different languages would mean a big step forward to the complete integration of immigrants into the British Society. The institutions, values and a thriving economy always made the United Kingdom an attractive country for outsiders. Only in the last decade, with opening its borders, a sharp increase in the number of migrants was noticeable. The impact and effects this immigration has on the employment market, levels of crime and racism was therefore discussed in this essay. Outlining the achievements and work that has been done to integrate the migrants, as well as stating shortcomings in the integration process, leaves no question that yet more needs to be done to fully engage the immigrants into the British society. Bibliography Abdelmalek, S. (2004). The Suffering of the Immigrant. Cambridge: Polity Press Ltd. Angenendt, S. (1999). Asylum and Migration Policies in the European Union. Bonn: Europa Union Verlag. Attewill, F. (2007, September 19). Increased Immigration boosts knife crime and drink driving [Electronic version]. The Guardian. Retrieved November 20, 2009, from Guardian website: http://www.guardian.co.uk/uk/2007/sep/19/immigration.immigrationandpublicservices Buonfino, A. (2007). Rethinking Immigration and Integration: a New Centre-Left Agenda. London: Policy Network. Coleman, D Rowthhorn, R. (2004, December). The Economic Effects of Immigration into United Kingdom. Population and Development Review, 30(4), 579-624. Retrieved November 21, 2009, from JSTOR database. Fekete, L. (2009). A Suitable Enemy: Racism, Migration and Islamophobia in Europe. London: Pluto Press. Glover, S. (2001). Migration: an economic and social analysis (Home Office Research Study 67).London: Home Office. Great Britain. Home Office. (2002). Secure Borders, Safe Haven. Norwich: HMSO. Great Britain. Home Office. (2004). New UK-Wide Organised Crime Agency Pooling Expertise To Track Down The Crime Bosses. London: HSMO. Harper, T. Leapman, B. (2007, September 23). Foreigners commit fifth of crime in London [Electronic version]. The Telegraph. Retrieved September 23, 2009, from Telegraph website: http://www.telegraph.co.uk/news/uknews/1563890/Foreigners-commit-fifth-of-crime-in-London.html London stabbing victim named locally as 15-year-old Steven Lewis. (2009, January 25). [Electronic version]. The Telegraph. Retrieved November 23, 2009, from Telegraph website: http://www.telegraph.co.uk/news/newstopics/politics/lawandorder/4337459/London-stabbing-victim-named-locally-as-15-year-old-Steven-Lewis.html McCreary, M Smyth, L. (2009, August 18). Anti-racism campaigner receives firebomb threat. Belfast Telegraph, p. 12. Retrieved November 15, 2009, from the Nexis UK database. McLaughlan, G. Salt, J. (2002). Migration Policies toward Highly Skilled Foreign Workers (Report to the Home Office). Retrieved November 14, 2009, from the UK Home Office website: www.homeoffice.gov.uk/rds/pdfs2/migrationpolicies.pdf Voicu, A. (2009). Romanian Journal of European Affairs, 9(2). Retrieved November 20, 2009, from http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1420055 Weiner, M. (1996). Ethics, national sovereignty and the control of immigration. International Migration Review, 30(1), 171-197 Self reflection on essay writing I have been asked to write an essay of about 1500 words. There were a number of titles to choose from. After careful consideration I decided to write about the ‘key issues surrounding contemporary immigration in a country of your choice. As I am an immigrant myself I decided to write about the immigration into The United Kingdom. Using the Portsmouth University Library, the libraries online databases and Journals as well as online newspaper articles I quickly found lots of sources and interesting materials to read and choose from. The most important issues for me, when talking about immigration, are employment crime and integration. Considering these core issues I filtered my sources. Even though the sources were plentiful I sometimes found it difficult to find this one specific paragraph that I needed to support the knowledge about immigration that I already had. Having heard, read and experienced what it feels like to be an immigrant myself I could quit easily find myself in many of the situations that the newspapers and books described. Taking this and the facts that I received from the materials found, I then tried to put everything into an engaging piece of work that would be enjoyable and interesting to read. Considering that this was my first essay and the first in a foreign language, I hope I didnt do too badly. Surely I learned a lot and will try to further improve the next essays that I will write.

Investigate the Effect of pH on Immobilised Yeast Cells on the Breakdown of Hydrogen Peroxide :: GCSE Chemistry Coursework Investigation

Investigate the Effect of pH on Immobilised Yeast Cells on the Breakdown of Hydrogen Peroxide Safety: ======= * Extreme alkaline and acids are used so must wear gloves, goggles and apron. * Be very careful not to make contact with any of the chemicals, as they will be irritable and some corrosive to the skin and eyes. * There must be no running and any other normal laboratory rules should be followed as usual. * Hydrogen peroxide is corrosive and so should not be touched. * A lab technician should immediately wash up spillages. * Always be careful of the glass instruments as these could break. Background knowledge: In my experiment I will be measuring the amount of oxygen given of in a gas syringe over a certain time period from different pH levels. Hydrogen Peroxide is a chemical compound, H2O2, a colourless, syrupy liquid that is a strong oxidizing agent and an in water solution a weak acid. It is miscible with cold water and is soluble in alcohol and ether. Although pure hydrogen peroxide is fairly stable, it decomposes into water and oxygen when heated above about 80Â °C; it also decomposes in the presence of numerous catalysts e.g. most metals, acids. The properties and factors that effect breakdown of Hydrogen Peroxide are important in this investigation. The reaction of Hydrogen Peroxide forms water and oxygen, which is shown in the equation below. 2H2O2 2H2O + O2 On it’s own this reaction is very slow and normally a catalyst is needed to speed up the reaction. A catalyst is used to speed up reactions without it getting used up. So a biological catalyst such as an enzyme is used to speed up the process in the equation above. In my experiment I am going to do I am using dried yeast, which contains a suitable enzyme ‘catalase’. So therefore I am using the catalase in the yeast to speed up the reaction, the products being produced and the overall results. To explain why enzymes speed up reactions it is based on the collision theory. The enzyme’s, which are immobilised in the yeast-based beads, will give many active sites for the substrate (Hydrogen Peroxide) to bind (‘lock’) with. This will increase the collisions and therefore the rate of reaction. Immobilised enzymes can be washed and re-used. The beads are all relatively the same size so that there is less chance of error on the investigation. Immobilised enzymes are also more stable in extremes of temperature and pH, which it will need for my experiment. A buffer solution is one, which resists changes in pH when small Investigate the Effect of pH on Immobilised Yeast Cells on the Breakdown of Hydrogen Peroxide :: GCSE Chemistry Coursework Investigation Investigate the Effect of pH on Immobilised Yeast Cells on the Breakdown of Hydrogen Peroxide Safety: ======= * Extreme alkaline and acids are used so must wear gloves, goggles and apron. * Be very careful not to make contact with any of the chemicals, as they will be irritable and some corrosive to the skin and eyes. * There must be no running and any other normal laboratory rules should be followed as usual. * Hydrogen peroxide is corrosive and so should not be touched. * A lab technician should immediately wash up spillages. * Always be careful of the glass instruments as these could break. Background knowledge: In my experiment I will be measuring the amount of oxygen given of in a gas syringe over a certain time period from different pH levels. Hydrogen Peroxide is a chemical compound, H2O2, a colourless, syrupy liquid that is a strong oxidizing agent and an in water solution a weak acid. It is miscible with cold water and is soluble in alcohol and ether. Although pure hydrogen peroxide is fairly stable, it decomposes into water and oxygen when heated above about 80Â °C; it also decomposes in the presence of numerous catalysts e.g. most metals, acids. The properties and factors that effect breakdown of Hydrogen Peroxide are important in this investigation. The reaction of Hydrogen Peroxide forms water and oxygen, which is shown in the equation below. 2H2O2 2H2O + O2 On it’s own this reaction is very slow and normally a catalyst is needed to speed up the reaction. A catalyst is used to speed up reactions without it getting used up. So a biological catalyst such as an enzyme is used to speed up the process in the equation above. In my experiment I am going to do I am using dried yeast, which contains a suitable enzyme ‘catalase’. So therefore I am using the catalase in the yeast to speed up the reaction, the products being produced and the overall results. To explain why enzymes speed up reactions it is based on the collision theory. The enzyme’s, which are immobilised in the yeast-based beads, will give many active sites for the substrate (Hydrogen Peroxide) to bind (‘lock’) with. This will increase the collisions and therefore the rate of reaction. Immobilised enzymes can be washed and re-used. The beads are all relatively the same size so that there is less chance of error on the investigation. Immobilised enzymes are also more stable in extremes of temperature and pH, which it will need for my experiment. A buffer solution is one, which resists changes in pH when small