Long Island Authors and Writers Essay

Hempstead, NY, USA (September 8, 2014) — Three members of LIAWS (Long Island Authors and WritersSociety) will take to the stage at Hoftsra University’s Guthart Cultural Center Theater and deliver their story about what led them to write their respective books. It takes place on Wednesday September 17, 2014, 7:00 PM and is part of the organization’s ongoing workshops on the craft of writing that take place throughout Long Island. There will be a question and answer session following the presentation. Authors Mary Beth Czubay, Yvonne Capitelli , and Tom Gahan are the presenters for Long  Island Authors and Writers Society’s inaugural Story Behind the Story presentation. Mary Beth Czubay shares the story of what inspired her to write her book, Easy Out On Third-Raising A Child With Special Needs. She will take the audience on an uplifting and inspirational journey of what it is like to try to live an ordinary life while facing extraordinary circumstances on a daily basis and overcoming obstacles. Yvonne Capitelli envisioned writing children’s books while growing up on Long Island, NY. She achieved her dream, wrote Daria Rose and the Day  She Chose, and became a ten-time award winning children’s author. She was inspired by her daughter to start writing positive character building books that motivate children to make good choices, be determined, and take control of their own happiness. Capitelli is also a children’s motivational speaker. Notable eastern Long Island resident Tom Gahan is the author of Harmony Bay, a well-received novel that became required reading at several high-schools. His premiere novel earned him a place on an international list of authors — â€Å"Writers You Should Get to Know. † He has worked as a journalist and freelance writer. Gahan will talk about the many influences and characters from around Long Island that inspired him to write Harmony Bay. â€Å"Hofstra University’s Department of English (hofstra. edu/English) offers undergraduate concentrations in English and American literature, creative writing, and publishing. It also offers an MFAin Creative Writing and an MA in English Literature, as well as a Summer Writers Program that just completed its 40th year, says Ginny Greenberg, Public Relations Director at Hofstra. â€Å"Hofstra’s Great Writers, Great Readings series (hofstra. edu/gwgr), started in 2004, brings award-winning writers across the genres to campus to engage students in intimate writing workshops and readings. † Hofstra students and the general public are welcome to come and hear The Story Behind the Story. It is an interesting and entertaining evening that offers the stories of three local authors and what motivated them to write their books. Admission is free. It all takes place on Wednesday, September 17, 2014 at 7:00 PM at Hoftsra University’s Guthart Cultural. Center Theater, Axinn Library, 1st floor on the south side of the campus. Driving directions can be found at http://www. hofstra. edu/theaterdirections. For more about Long Island and Writers Society, please visit http://www. LIAWS. org. LIAWS is a 501-c-3 not-for-profit organization. What: The Story Behind the Story When: Wednesday, September 17, 2014, 7 PM Where: Hoftsra University’s Guthart Cultural Center Theater, Axinn Library Who: Long Island Authors Mary Beth Czubay, Yvonne Capitelli, Tom Gahan Why: Learn the stories of three Long Island authors and what motivated them to write their books Admission: Free About LIAWS: The Long Island Authors and Writers Society is a not-for-profit organization dedicated to support and promote the craft of writing through supporting one another, mentoring its members, educational programs, in-school programs, book events and events related to writing, and community outreach to residents of Long Island interested in writing. LIAWS nurtures writers and authors at all levels of development in a mutually beneficial  environment. LIAWS: provides a trusting atmosphere where authors and writers can come together to meet their individual needs and share information for the good of the whole, supplies strong motivational programs of interest to all writers, offers the opportunity for members to network on different levels according to their needs, provides an environment that promotes authors, and encourages writers to strive to publish their work. All members pledge to support one another and to be involved in supporting the activities of the organization.

African American in 19th Century Essay

The Civil war after effects; set the scene for what would become a long road of discovery, hardship, violence, and freedom however, during this process of transition the American people went through emotional as well economical changes which added additional stress to an already stressed nation where many groups became fearful and were subjected to racism which crossed over the boundary of liberty and Justice for all. Equality had become an endangered liberty guaranteed by a country build upon democracy, regrettably the African American people were not the only ones to suffer many vast groups faced hard days in America at the turn of the century several violent attacks were specifically carried out on the African American men and women even though, the civil war brought a lot of changes it produced little or no results for African American men; however, it did bring harsher persecution all over the country, whereas mass numbers of black men were lynched in the lower southern states in a show of defiance. â€Å"The Emancipation Act† did nothing for the white man but still provided less for the African black man who were still unable to vote in addition to having descent jobs with adequate pay many were forced back to the farm as sharecropper’s despite the set backs they percervered through the racial remarks and slanders. Black men and women were segragated from the start and separate waiting rooms bathrooms and dinning facilities openly poject the sentiments of the American people of the era,within the State of Mississippi; In Plessy vs. Ferguson (1896), The Supreme Court reinforced that â€Å"Blacks and Whites should be separate, but equal. † The statement SEPERATE but EQUAL! thosewords only produced Segregation on a bias legal system of fairness and equality in which a country struggling already became the fuel on a fire already burning and would later divided the country in later years sparking new violence and refocused hatred. More over the Men and women of that time were forced to swear on separate bibles, they couldn’t vote in the election in the country in which they were guaranteed equal rights because they were under disfranchisement, and the racism was developing more and more is some southern locations, for an example many southern states legislated that if your grandfather had cast a ballot then you are allowed to vote and this law supported that nearly all southern white mean were permitted to vote and excluded all African Americans in most situations men whose grandparents had most likely been slaves never voted. Booker T. Washington’s submitted a lot for the African Americans in turn of the century, after his famous speech in Atlanta 1895 (Atlanta Compromise) in about one year the African Americans got more rights, they began to use separated but equal facilities, it was stupid to say the least but it provided a line of truths temporarily and unfourantely included racist ideas inside but it was better than it had been before. Booker T. Washington’s met the American president Theodore Roosevelt at the white house in 1901 and that was a good step towards get the African American and their rights another great pioneer of that time was Du Boise who supported the right for equality and the strive to have equal opportunities within society however Booker T. Washington’s did a lot more for the African American rights, Washington became the Founder of the Niagara movement in 1905. † In 1909 the Niagara movement efforts led to foundation of the National Association for the Advancement of Colored People (NAACP) which now is the enforcing representation of the African American whereas Booker T. Washington’s inspiration became a door way to freedom and allowed the African American man to have a voice in society. Finally, if I was African American living at that time, I will say that Booker T. Washington’s and Du Bois were the best representatives of the African Americans all over the country, and Booker T. Washington’s started the movement of the African Americans civil rights, while Du Bois came later to continue and support his efforts, they were great team and deserve the respect.

'He treated only one subject - himself.' How applicable is this to the Essay

'He treated only one subject - himself.' How applicable is this to the work of Wordsworth - Essay Example Considered one of William Wordsworth's most important poems, The Prelude occupied the poet throughout his life. Wordsworth revised the poem intermittently but he did not publish it during his lifetime. The Prelude is autobiographical and essential to understand Wordsworth' life and poetry. The Prelude's fourteen books collect Wordsworth's meditations on his life, his poetic vocation and its evolution, and some historic critics claim it contains the poet's thoughts on his contemporary political context, such as his views on the French Revolution. However can we really insist that Wordsworth only wrote about himself And if we do, could we argue that other talented poets or authors have not done the same Wordsworth portrayed himself as a gifted man as he could dedicate himself to his poetry. In that sense we find that freedom in his work as he freely talks about all the subjects that he believed were crucial at that time. We would be wrong to see The Prelude as a one subject poem: the a uthor. It is mainly an epic debate of the themes of man and nature, a meditation of the mind. We can note, even from the titles of the fourteen books, -"Childhood and school-time", "Residence at Cambridge", "Summer Vacation", "Cambridge and the Alps", "Residence in London", "Residence in France", that this long poem is purely autobiographical. It would be a mistake. Using himself as a character, applying a personification, is only the method which Wordsworth chose to explore the themes of man and nature, and depict the "life of a nineteenth century man" Wordsworth is also referring to his own evolution, recognizing he has lost his childhood's imagination and replaced it with the wisdom that comes with age. The narrator is the poet himself and the subject of the poem is the poet. However, this is a timeless theme, the loss of innocence, the passage from childhood to being adult. This newfound wisdom allows him to see the "still, sad music of humanity" because he can achieve a more meaningful and realistic understanding of nature. This poem brings together two of what were Wordsworth's most profound concerns: nature and the self. Furthermore, Wordsworth needs to depict himself in his poems as he's presenting complex notions which can only be argued by living experiences. In "Tintern Abbey" Wordsworth wrote "the picture of the mind revives again" presenting one of his most important ideas: the memory is the instrument of the associative or transformative power. He sees a landscape through his mental picture of the same landscape, but five years earlier. How would it be possible to develop such a theory if he had not experienced it himself And what better means of persuading the reader of the true nature of this theory than depicting a personal experience - therefore personifying himself - which can bind every human being For Wordsworth, poetry was more than just a form of creative expression. He regarded it as a learning tool he could use to educate his readers on significance of history. Wordsworth believed that history not only shaped the world in which man lived, but also mankind itself. Wordsworth did not allow the repetition of history's mistakes to turn him into a jaded cynic. He productively used what he had seen, experienced and red and transformed it into poetry which was not only eloquent, but educational. With "The Prelude," he was speaking directly to his readers, in

Censorship of Books in Schools and Public Libraries Research Paper

Censorship of Books in Schools and Public Libraries - Research Paper Example Examples of such cases are: Martin v. City of Trutherss of 1943. The decision made in Minarcini V. Strongsville City School District of 1976 affirmed the case of the battle of human right. There had been recommendation by teachers to their students on the usage of† Catch 22 and God Bless you† in the students discussion of great American literature. The school board however ordered for the removal of such books. This did not spare â€Å"Cat’s Cradle† either. The court ruled in favour of students to buy the books suggested by the teachers citing that success of the students would be hindered by the removal of such books. This ruling was used by Judge Albert Coffin in1980 in making his ruling on a case filled banning the use of â€Å"The Wonderers and Dog Day Afternoon† from being used in the school library (Kim Stewart, 24). In the same year of 1980, the court ruled in favour of the school board of Warsaw Community School giving them a right of removing several books from the library. The right of the board in designing curriculum based on the school’s discretion was also upheld. The school was given powers to instil tradition and norms in the school by controlling the information resources in the school library. In 1982, the Supreme Court gave the school board powers to remove certain books from the library in good faith or based on educational principles. The basis of such censorship was to be justifiable. Court cases are but just an introduction to censorship of public libraries. Current Society In the recent times, censorship has been based on the terrorist content. With the increase in terrorists attacks in Africa and the western... This essay makes a conclusion that according to the list of the possible business strategies presented in this case study; it appears that there is need for careful censorship of both public and school libraries to ensure safety of children from materials that they cannot understand. Children should be accorded right to information access. There is need for school board and the community to work together in streamlining intellectual freedom, book banning and creation of policies that govern censorship of school and public libraries. This report approves that some school boards remove books they feel are unsuitable to the readers from the book orders. This has led to outcry among the students as well as the public. In many cases it has been viewed as a denial of the library users their fundamental human right. This however does not take place in America alone but notably across the entire globe. Banning of books in school and public libraries is a major concern of the entire society. Parents sent their children to school to gain information in the form of education. In the event students are barred from accessing this vital service, it is seen as a way of denying them their right to information access contained in the freedom of press. On the other hand there is need for ensuring the safety of the children. The safety should not only be physical in nature but also social, emotional and intellectual. There are some times when this right to information could be curtailed in a bid to ensure the emotional and safety of the child.

Parenting licence Essay Example | Topics and Well Written Essays - 1000 words

Parenting licence - Essay Example However not every person is a born parent or a natural when it comes to looking after small human beings. We need to see children as human beings who are so often left either unattended or uncared for when parents are busy with their lives. Parents think they know how to be good parents but the fact of the matter is that many parents don't. Some may learn through trial and error but why use a real human being as your experiment's guinea pig. Kids are too precious for this kind of experimentation. Therefore before a couple takes on the responsibility of becoming parents, they should be asked to take classes and sit for an exam in order to receive their parenting license. It is only after they have been successful that they should be allowed to become parents and become responsible for another life. There was once a time when mothers would sit at home and their only job was to take care of their kids. Most women were housewives and since they had time on their hands, they could invest in their kids with sincerity and devotion. Things have changed now. Not only many mothers are working, most also have a life besides home, husband and kids. They may have done women emancipation a lot of good but it has seriously affected lives of small children in many households. Apart from that, some women no matter whether they are housewives or not, may actually find themselves too overwhelmed when they are given the responsibility of a child. They feel they are not natural mothers and this affects their ability to take care of their young ones. For this reason again, parenting license is a great idea. The opponents of the idea would probably find the whole thing quite insensible. They argue that parents have been parenting since time immemorial so why now Why must they take a license when God saw them fit for the job and gave them a kid These arguments may seem fine on the surface but when studied in the context of time and changes, we see their invalidity. The fact is that God doesn't necessarily give kids to people with good parenting abilities. We have already seen cases of people like Spears and Michael Jackson. Secondly, people may have been doing it for centuries but haven't times changed drastically As mentioned earlier, women in olden times had but one concern: to please their husbands and take care of their children. Most women did a great job because they had little else to do and besides even if they did a bad job, they were never reported and children suffered in silence. Why allow that kind of inhumanity when we can change the picture and make lives so much better for these little souls. The opponents also feel that such a system cannot be successfully implemented. They feel that setting the standards would be difficult and how would we urge parents to take parenting courses. There is a simple solution to this: make it mandatory in every hospital across the country so no first time parents are allowed to register without prior registration for parenting classes. They must also carry a proof they are attending these classes and they must get a license before delivery date. This would be quite a simple thing to do and if law protects it, people will not be able to violate it. A poor parent can learn many skills and a potential great parent can become even better. This kind of practice would minimize the risk of a child being neglected or falling into the hands of unprepared,

Management of International Business Essay Example | Topics and Well Written Essays - 4000 words

Management of International Business - Essay Example After that David Ricardo formulated the principle of comparative advantage, even in the present day it stands true. Such thoughts and ideologies have influenced a number of companies to undertake global expansion. It has forced Governments of different countries to formulate an international trade policy. There was an establishment of customs duty, local sales tax and various other charges were levied on companies taking up international trade. However with the course of time countries understood the importance of international trade. There were drastic changes took place in the scenario of international trade, most of the countries also made significant changes to their existing trade policies. The report will mainly emphasize on the international expansion of a company based on USA. The company chosen for this purpose is Dunkin’ Donuts and the chosen country of expansion is Australia. In this context, a comprehensive analysis of Australian business environment will be carrie d out. The regional organization APEC has been chosen and comprehensive analysis of the same will be also done. The study will then discuss the foreign market entry modes and based on the findings, recommendation regarding the most suitable mode will be made. Table of Contents Country Analysis 4 PESTEL Analysis 4 CAGE analysis 6 Analysis of Regional Organisation 8 APEC: A Brief Overview 8 Functions of APEC 9 Important Factors 9 MNE Analysis 10 SWOT Analysis 11 Industry/Sector Analysis 13 Porter’s Five Forces Model Analysis 13 FMSS/Mode of Entry Analysis and Recommendation 19 References 23 Country Analysis The report highlighted that the chosen company will be Dunkin’ Donuts, which is based in USA. Now the chosen country of expansion is Australia. The primary rationale behind choosing Australia is that, the MNE, which has been selected for accomplishing the study, does not have their presence in the markets of USA. Hence a comprehensive analysis of the Australian busine ss environment will be carried out. The analysis of the business environment will include a range of aspects that influences the performance and operation of new venture. Moreover the business will have hardly any control over the factors. Hence the analysis of business environment will include cultural and social influence, regulations, laws, technological infrastructure and also the economic condition. The tools that will be used for the purpose of analysing the country will include PESTEL analysis CAGE analysis. The next half of the project will highlight the PESTEL and CAGE analysis. PESTEL Analysis PESTLE is external environmental analysis tool, which is used for analysing the political, social, technological, economical legal and environmental factors (Henry, 2008, p.51). Political – The political factors corresponds to the political stability of the country where the expansion will be carried out. Hence the facets that will be mainly analysed include government stabili ty, political changes, tax policies, trade restrictions, and tariffs. Now in Australian context, the government of Australia follows a federal system. The tariffs structures and tax policies are well defined. The Australian government is stable to a large extent. Economical – The economical aspect will analyse gross domestic product, interest rates, unemployment rates, inflation rate, and growth rate of the Australian economy. The GDP per person is nearly $44,000. The top performing sectors of the country includes Retail,

Essay for Admission Example | Topics and Well Written Essays - 500 words

For Admission - Essay Example On those dates after school I would go to my father company to do some tasks. The secretary had a schedule of things I was supposed to do. This experience helped me become better at multitasking. I have applied that knowledge in my studying routine to study multiple subjects at once. I remember on many instances in my lifetime that my father has helped develop my skills and abilities. He bought me a computer when I was ten years old. He said the computer was going to change our world and I needed to master its use at a young age. Instead of video games my father bought me instructional software for my computer. My father always believed in me. He would encourage me to participate in activities that could help me grow as a person. In my spare time as teenager I volunteered in a homeless shelter. He always told me that participation in volunteer work builds character. As a student a person that has character is able to battle school work with lots of perseverance. My father was a great role model. He was the CEO of company, thus he knew how to utilize leadership to influence the behavior of others. I saw first had when I worked at my dad’s company how he was able to inspire his employees to become more productive. He inspired me to become a better student. I like reading from a very young age. My father would always buy me different books to read. He would take me every week to the local bookstore. If I saw a book I liked and told him the reason why I wanted to read it he would purchase the book for me. The desire and passion for reading I develop at young age helped me later in life when I had to read a lot for school work. It also helped me become more adept at researching for information. My father’s guidance is the primary reason I became a good student as an adult. He taught me the importance learning had in life. In order to get a good job in the competitive business environment of the

The right analysis tools Assignment Example | Topics and Well Written Essays - 500 words

The right analysis tools - Assignment Example For instance if an analytic tool such as the net margin ratio revealed that the firm’s profit margin was low, the analytical tool by itself would not give the person that found those results any type of plan on how to fix the problem. The managers are the people that interpret the data to determine the best course of action to fix the issue the firm is facing. Analytical tools without a manager or decision maker competent to make good decisions on how to remedy the situation are virtually worthless. The use of financial analytical tools help increase the credibility of the information been released by the management team of a company (Dooley). The use of analytical financial tools can greatly help a manager’s ability to make routine decisions. For instance a company can have daily income statements to determine the profitability of a firm on a daily basis. If a manager notices that the profitability of a firm goes down for several consecutive days he can then check and audit the numbers to determine the factors that caused the profitability of the firm to go down. Analytical tools can also help in quality and staffing considerations. It is important for the HR department of firms to use analytical tools to evaluate the performance of each of their employees. 3. How can analysis tools help the finance or accounting arms of a company more so than operations managers? (For example, do computers really think? Do they learn from their mistakes? Can they manipulate or change their environment?) Analytic tools to evaluate operation management are important, but I believe that analytical tools to evaluate the finances or accounting or a company can be more valuable. The reason for my opinion is based on the fact that finance analytical tools can help managers determine critical information about the status of an ongoing operation. For example the current ratio is a finance analytical tool that helps

International economics Essay Example | Topics and Well Written Essays - 2500 words

International economics - Essay Example However, the entire practice of import and export has been subjected to multiple trade policies and regulations to maintain international harmony and restrain a control over international trade practices. Over time and under specific conditions, the structuring of the trade practices has also evolved (Davis, 1995). Considering all these aspects, this discussion focuses on analysing the type of commodities imported and exported by Singapore between the periods of 2010 to 2013 to find their alignment with the established international trade practices. The discussion emphasizes multiple crucial facts regarding the international trade practice carried out by Singapore in developing a better competitive advantage. In addition to all these, considerable amount of focus will also be laid on the tariff plans that are being imposed on the goods being imported in Singapore. Supportive facts such as worth of Singapore currency internationally will also be provided in the discussion. A considerable amount of focus needs to be provided on the fact that majority of the goods that are being imported in Singapore are tax-free excluding some of the liquor based commodities. Moreover, by analysing the trading figures between the periods of 2010 to 2013, it can be identified that the trading pattern appears to have dropped to a certain extent during the period of 2013. The graph projected below will help to understand this difference in an appropriate manner. The above mentioned two graphs clearly stated about the import and the export patterns of Singapore at the present currency rate i.e. Singapore $1~ $0.80 USD. Respectively, it can be stated that the export rate within the four fiscal years have elevated, which has apparently brought in huge loads of foreign exchange in comparison to that of the imported rates regardless of the fact that the import rates have also elevated much. However, if the evaluation is conducted depending on the types of import and

The Economic Problem and how it Affects Society Essay Example for Free

The Economic Problem and how it Affects Society Essay Define the economic problem. Explain how individual consumers, business firms and the government are all faced with the economic problem. Identify the different economic factors that influence how each group seeks to address this problem. The economic problem occurs because of the fact that the supply of resources used to produce goods and services are limited or finite but there is an infinite amount of demands and wants of individuals. In other words, the economic problem is consequence of limited resources, but unlimited wants. Individuals must decide what is the best item to buy with their limited resources. This is called opportunity cost, which involves the consumer determining which goods and services will provide the most satisfaction and value for money. In market economies, consumers have sovereignty over the market and thus they influence which products are produced and the amount produced. However, many businesses persuasively advertise unwanted or unnecessary goods and services to certain consumers, which can result in a misallocation of resources. In accordance to the economic problem, businesses have a number of issues to address: What to produce? How to produce? How much to produce? To whom to distribute? What to produce Firms must decide which production combination of goods and services will involves the least cost but result in the largest amount of produce How to produce refers to what method of production of the selected goods and services Is the most cost effective and efficient How much to produce involves predicting the amount of goods and services that will be needed and demanded. Using these statistics, the business will attempt to produce a quantity of goods equal to or as close as possible to  that amount. This prediction is usually based on the amount of consumption, demand and profit of the previous year. To whom to distribute the ratio of distribution of goods and services across the country, state or region, according to consumer demands and availability of transport. The government has a regulatory role in the economy through the control of taxes and redistribution of income. For example, when an economy has a low level of economic activity, the government can increase its expenditure on things such as infrastructure, and could lower taxes to encourage consumer and business spending. Similarly, the government could decrease spending and increase taxes to influence saving and less shopping splurges, to reduce the economic activity. The Reserve Bank can also act as a regulator and can dramatically alter the direction of an economy. The Reserve Bank can raise and lower interest rates which influences domestic saving and investment, and also affects foreign investment. For example raising interest rates would encourage foreign countries to buy Australian dollars to capitalise on the interest of their investment. The government has some bearing on the actions of the Reserve Bank, however its influence is quite minor.

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.

The Anarchist Journal, Mother Earth :: Mother Earth Essays

"This version of Mother Earth was an anarchist periodical aimed at bringing up progressive issues, and discuss these. It was in circulation among people in the radical community in the United States from 1933 - 1934." -- Wikipedia Repeatedly in history, conceptions of nature have served as ideological justifications for political theory. The most obvious example is the Hobbesian state of nature against which even the most oppressive government appears perfectly legitimate. Whereas in most cases of political theory, nature looks like an incompetent savage or unreliable tramp, some anarchist lines of argument instead offer versions of nature as infinite, loving, or otherwise better than the artifices to which it is implicitly opposed. Whether for or against nature, depictions of the natural world in political theory consider it in cultural units of m eaning, a combination of icons and stereotypes that change not only our understanding of nature, but also of the units of meaning being referenced. In the early twentieth century journal Mother Earth, a construction of nature comes together, in a publication interested mostly in anarchist and feminist goals, that worshipped nature as a huge, consuming, feminine super being. Certain traits in the construction of nature in this journal form an account of nature as a particular type of femininity to be admired, a move laden both with direct strategic value and creeping implications for the idealizations of womanhood. In order to establish the desirability of the journal’s goal of a world without artificial systems of control, the opposition of nature and artifice is a crucial first step.

Deaths of Mickey and Edward in Willy Russells Blood Brothers :: Russell Blood Brothers Death Essays

Deaths of Mickey and Edward in Willy Russell's Blood Brothers "And do we blame superstition for what came to pass? Or could it be what we, the English, have came to know as class?" Blood Brothers is a play set in Liverpool, Willy Russell wrote it in 1983. Willy Russell has wrote plays based in Liverpool because this is where he was brought up as a kid in a working class family, Blood Brothers relates to this and aspects of class that he would have experienced when he lived there. Willy Russell grew up just outside Liverpool, he left school when he was only 15 to become a hairdresser, it was in his early twenties when he decided to go back to school and take his O levels. His plays were about everyday circumstances and his portrayal of life then. In this essay I intend to find out the reason for Mickey and Edward's deaths, whether it was superstition or class, I will evaluate both of the possible causes and how they are used within the play, then I will have to make a conclusion to which side of the argument proves to be the correct one. The main sources of superstition revolve around Mrs Johnstone because she is the character who believes that when certain things happen consequences will unfold due to this. Willy Russell points these superstitious events out to the audience, by using one of the characters to mention this or a song will be used to show something superstitious happening. At these stages in the play he is already asking the audience whether they believe in superstition. The first incidence of superstition comes at the beginning after the opening song; this is when the audience finds out that Mrs Johnstone is superstitious and that superstition may appear later in the play. Mrs Lyons enters Mrs Johnstone's house and then there is a stage direction saying that Mrs Lyons puts her new shoes on the table, Mrs Johnstone replies to this angrily "Jesus Christ, Mrs Lyons, what are y' trying to do?" At the bottom of the page where this happens the narrator says "There's shoes upon the table an' a joker in the pack, the salts been spilled and the looking glass cracked, there's one lone magpie overhead." The narrator is giving us examples of superstitions. Here he is trying to hint that something bad is going follow because of the shoes upon the table. After this it is possibly significant that she claims not to be superstitious three times, three is meant to be a lucky number but in her case it is unlucky because the

Sutra for Long Life Essay -- Sutra, Mahayana, Religion

After closer study of the Sutra for Long Life and the World Universe as a Sutra it seems evident that, although Mahayana Buddhism is based on the teachings of the traditional Pali Canon, it places a larger emphasizes on philosophical inquires; while still managing to create a more accessible Buddhism for all. In their own way both Sutras highlight the fact that Mahayana Buddhism is more lay people friendly than the traditional Pali Canon, while still maintaining an important role for monks and nuns. Perhaps the most obvious example of this is presented in the â€Å"Whole Universe Sutra†. According to the Sutra, all beings possess the knowledge and enlightenment of Buddhahood within themselves. This pure core is simply buried beneath or wrapped in the deluded minds of the imperfect being (107-World). In other words, every being is capable of reaching Buddhahood as the truth resides within each individual, however, it can only be reached when â€Å"they abandon their deluded, contrary views†. It is only then that the â€Å"unimpeded knowledge† will arise within them (107,108-World). The sutras also make clear the idea of the Bodhisattva, those who have reached awakening and refrain from entering Nirvana in order to help others along the path. For example, the TathÄ gata is described as a person with â€Å"penetrating wisdom, and was endowed with a perfectly pure divine eye† (109). The TathÄ gata has already found the knowledge and truth within him and is also able to see that the same wisdom is present within every being. He finds it strange that every being cannot see the truth within, and therefore, takes it upon himself to â€Å"teach these beings so that they may fully awaken within the Noble path† (109-world). This is known as the â€Å"tenth intuition o... ...tiness, the Mahayana tradition as a whole is more philosophical than the Pali canons. The Mahayana introduces the idea of celestial Bodhisattvas, who are able to do extraordinary things. In the Sutra for Long Life, Buddhas become a teacher of â€Å"gods and humans† while living in a realm in between nirvana and samsara: the Buddha-fields (424-425-long life). Mahayana Buddhism stretches the notion of traditionally accepted reality. It is for this reason that the â€Å"Whole Universe Sutra† presents the knowledge of Buddhahood as the core within a deluded being (109-world). In other instances it is compared to as a womb wrapped inside defilements that must be ripped open. The Pali Canons may be a fundamental part of Mahayana Buddhism, but Mahayana sutras go a step further in asking philosophical questions and re-interpreting teachings and ideas present within the tradition.

My Car Crash Crisis

How could my dad and brother survive without gravy with our Sunday dinner? Unfortunately the store cupboard was sadly lacking in anything resembling< â€Å"Bisto†, none the less myself and my little sister were strapped into the back of Mum's car trying to find one of those little shops which my mum describes as â€Å"life savers† for the working mother where she could purchase some gravy granules and ensure that peace reigned at the Sunday dinner table. I should add at this stage my mother was heavily pregnant with my little brother. I personally had no objection to this little excursion as it gave me the opportunity to get some sweets. Then again I was thinking I would probably get plenty of sweets at my friend Suzanne's party which I was due to go to that afternoon. I was really looking forward to Suzanne's party. All those different coloured balloons just waiting to be burst but little did I know that it was my â€Å"happiness balloon† which was about to be burst. Mum was driving along the road and was pulling into her little Filling Station lifesaver. As we pulled across I saw a brown jeep heading towards us but it didn't seem to be slowing down. I was strapped in the back passenger seat and my little sister Kathy was in her baby seat I could hear my mum shout but I am not sure what she said. She tried to make it to the car park but even Michael Schumacher would have found it impossible. I remember vividly seeing the lady driver of the other vehicle. Her face was white and her mouth was open and her eyes filled with fear. That split second seemed to last forever and was only interrupted by the wailing screech of brakes. Time was once again frozen as my mind filled with questions-what would happen to my mum? -What would happen to my sister? -What would happen to me? All our lives were hanging on this frozen moment in time especially mine as the jeep was heading straight for the rear passenger door. The noise of metal striking erupted as pieces of the car door, the car pillar and a shower of glass made contact with my body. The front passenger seat came crashing backwards jamming my leg. Fortunately I was wearing my seatbelt otherwise I feel sure I would have gone either over my baby sister or straight through the window. I suddenly had a flash back of my brother and I driving along the road at the edge of a ravine where there was no fence at the edge of the road and I was frightened of our car falling down the steep mountainside into the valley below. My brother reassured me and told me that all I had to do was brace myself. I grabbed his cyber pet ad clung desperately to it. I could feel wet fluid rolling down my face and the screams of my little sister with her eyes scrunched up as she screeched uncontrollably. My mum was already out of the car at this stage and undoing our belts. I realised the fluid running down was in fact tears not blood. In the distance I could hear sirens blazing. As my mum continued to fumble with the seatbelts and try and extract my little sister and me from the car I saw a †¦ smiling policewoman looking in at me. She offered me her hand but when I got out I realised I had forgotten my brothers cyber pet so I broke free from the policewoman's grasp and grabbed it. She then took me to the side of the pavement beside my mum and little sister and set us all on the adjoining wall. She reassured me that my mum, sister and I would all be okay. I began to shiver uncontrollably and my head started to spin and it was only then that I became aware of the gash on my leg. I just could not seem to get warm realising this a policeman came over and gave me his jacket whilst my mum phoned my dad and called him to the scene. I remember my mum crying, as she was concerned about my sister, her unborn child and myself. The lady in the other car was very supportive and friendly but I was so glad when dad arrived and took us home. My mum was very keen to take me to hospital to have me checked out but I could not bear to be taken anywhere strange or to be parted from my family. I just wanted the warmth comfort and protection of our own home. When we got home mum and dad cuddled us on the settee and gave us a warm blanket with cups of steaming hot chocolate thankfully our next door neighbour who is a GP came and tended to us. Thank goodness no one received any serious injury and my cuts and bruises soon healed. When I look back on the accident I feel very glad I had my seat belt on because otherwise my injuries would have been much worse and I am also glad my mum was driving a large heavy car which absorbed a lot of the impact but more than anything ever I realised something for the first time just how precious life is and that we should always try to enjoy each day.

Breach of Employment Contract Essay

The case involves a claim that Baril, the appellant, was dismissed by Aiken Regional Medical Centers, the Hospital where she previously worked, and such dismissal constitutes a breach of the employment contract between Baril and the Hospital. The contract the parties were referring to was the â€Å"Associate Handbook† she received from the Hospital, which contained the personnel polices of the Hospital that governed her employment. Baril was terminated for making a call through the Hospital’s toll-free number, as a result of which he was deemed to have committed a violation of the Hospital’s rules and policies, which merited her immediate termination. Baril argues that the Hospital itself breached the employment contract by unjustly terminating her employment. The Court of Appeals of South Carolina began its discussion by stating that the general rule on employment contracts is that contracts of employment are â€Å"at-will† contracts. This means that the contract is terminable at the pleasure of either party, at any time, regardless of the existence or non-existence of a justifiable ground for the termination. However, the existence of an employee handbook is recognized as an exemption to the general rule. Such a handbook may create an employment contract, depending on the terms stated therein. Where the handbook contains ambiguous clauses such as disclaimers, the issue of whether it could constitute an employment contract has to be determined by a jury, and not by summary judgment. The court noted that while the handbook explicitly states that it does not change the nature of the employment contract as an at-will contract, it does provide strict procedures to be followed in disciplinary cases such as the one where Baril is concerned. Thus, the Hospital’s procedures and practices give rise to more than one reasonable inference concerning the creation of an employment contract. Concomitantly, we find the trial court erred in granting summary judgment on the issue of whether Hospital’s policies found in its employee handbook, amendments, and actual practices created an employment contract between Baril and Hospital. The court also determined that the employment contract established by the Hospital’s practices and procedures requires that there be an existing just cause for termination. The criterion for determining justness in the termination of Baril’s employment rests on the existence of a â€Å"reasonable good faith belief that sufficient cause existed for termination. † Weighing the arguments of both Baril and the Hospital, the court concluded that reasonable minds could differ as to the whether there was good or bad faith in the Hospital’s termination of Baril’s employment. Therefore, the case could not have been settled using the rules on summary judgment. Attached: Case: http://www. sccourts. org/opinions/HTMLfiles/COA/3561. htm THE STATE OF SOUTH CAROLINA In The Court of Appeals Marolyn L. Baril, Appellant, v. Aiken Regional Medical Centers, Respondent. Appeal From Aiken County Rodney A. Peeples, Circuit Court Judge Opinion No. 3561 Heard October 8, 2002 – Filed October 28, 2002 REVERSED and REMANDED Herbert W. Louthian, Sr. , and Deborah R. J. Shupe, both of Columbia, for Appellant. Richard J. Morgan and Reginald W. Belcher, both of Columbia, for Respondent. ANDERSON, J. : Marolyn L. Baril appeals the Circuit Court’s order granting summary judgment to Aiken Regional Medical Centers (Hospital) on Baril’s action for breach of employment contract. We reverse and remand. FACTS/PROCEDURAL BACKGROUND Baril joined Hospital’s nursing staff in 1986. She earned a master’s degree in nursing administration from the University of South Carolina in 1990. The following year, Baril was named director of Hospital’s emergency department. Baril resigned from that position for personal reasons in 1992, but continued as a staff nurse in the emergency department. Holly Martinez de Andino eventually succeeded Baril as director of Hospital’s emergency department. John Arnold [1] and Martinez de Andino indirectly supervised Baril. In early 1993, Baril began teaching nursing classes on a part-time basis at the University of South Carolina’s Aiken campus (USC-Aiken). She joined the faculty on a full-time basis later that year. Baril received an â€Å"Associate Handbook† from Hospital in May of 1997. She signed an acknowledgment form provided by Hospital, indicating she would familiarize herself with the handbook and that she understood the handbook â€Å"constitute[d] the personnel policies of [Hospital] and that [she was] governed by them. † The handbook and acknowledgment form contained disclaimer language: Please Read! Important Employment Information The information contained in this booklet is designed to serve only as a reference to Aiken Regional Medical Centers policies and procedures. Aiken Regional Medical Centers reserves the right to amend this guide as necessary at any time, with or without prior notice. Current hospital policies and procedures will apply in all cases. Please remember that this booklet does not constitute a contract between you and Aiken Regional Medical Centers. Employment at Aiken Regional Medical Centers is on a voluntary basis and either you or the Facility may terminate this employment relationship at any time with or without reason or prior notice. No associate of Aiken Regional Medical Centers has the right to make verbal promises or commitments which may create a contract and thereby alter the â€Å"employment at will† relationship. (Emphasis added). Additionally, the handbook’s â€Å"Recruiting and Hiring† section included similar language: In no event shall a hiring of an associate be considered as creating a contractual [re]lationship between the associate and the Facility; and, unless otherwise provided in writing, such relationship shall be defined as â€Å"employment at will,† where either party may dissolve the relationship. (Emphasis added). However, the acknowledgment form states that â€Å"the information in [the] handbook is subject to change/revision† and â€Å"any change will be communicated through the usual channels. † The handbook incorporated a detailed, progressive disciplinary procedure. Two categories of offenses were specifically identified. The categories were bifurcated: (1) actions meriting immediate termination; and (2) actions warranting termination for continuous violations. In July of 1998, Martinez de Andino disciplined Baril for allegedly slamming a door in Arnold’s face and disagreeing with Hospital’s management regarding a management issue. [2] Baril was first suspended and later given a â€Å"final† written warning. Yet, the handbook’s procedure mandated use of a â€Å"final† written warning only after two previous warnings. Baril had not previously been warned or disciplined. Baril asked Hospital to change her work status from full-time to part-time in November 1998. She continued to teach full-time at USC-Aiken. Baril initiated a grievance pursuant to Hospital policy. Hospital’s chief executive officer, Richard H. Satcher, investigated Baril’s complaint and found sufficient cause to purge the disciplinary action from Baril’s employment file. As a condition to purging her employment file, Satcher required Baril and Martinez de Andino to meet with Hospital’s director of human resources, Richard Lowe, and director of nursing, Mary Ann Angle. The purpose of the meeting was to â€Å"clarify understandings and expectations† regarding Baril and Martinez de Andino’s working relationship. In January of 1999, Baril met with Martinez de Andino, Lowe, and Angle to discuss problems between Baril and Martinez de Andino. During the meeting, Baril expressed concern that Martinez de Andino had targeted Baril for termination which Martinez de Andino intended to accomplish using the disciplinary procedure. Lowe responded that Hospital had updated pertinent portions of its employee handbook to prevent the disciplinary procedure from being abused to eliminate employees and to ensure that it would only be used to positively impact its employees. Lowe delivered a copy of the new policy to Baril. Regarding its purpose, the policy stated: To set standard operating procedures in order to ensure that all associates are fully aware of the conduct expected of them. This policy will also ensure fair and consistent treatment to associates if violations of these standards of conduct occur. This policy is based on the concept of increased severity in disciplining associates who repeatedly violate hospital rules while performing work for the hospital or while on hospital premises. Written counselings are given for initial, minor infractions of rules; if the infractions continue harsher discipline is enforced. However, situations which are so serious that they require immediate stern disciplinary action will not follow a progressive concept. [Hospital] reserves the right to administer disciplinary action as it deems appropriate for the circumstances involved. (Emphasis added). The new policy provided: â€Å"Discipline is an instrument for changing unacceptable performance or behavior, and for providing motivation and encouragement for disciplined associates. † The new policy described four general categories of disciplinary offenses, ranging in degree of seriousness from greatest (critical offenses) to least (minor offenses). The category of â€Å"critical offenses† included actions that constituted â€Å"serious violations of rules or associate misconduct which justify immediate termination without regard to the associate’s length of service or prior conduct. † The new policy contained various examples of critical offenses. It specified in section 2. 2. 2 of HR116 that actions of â€Å"[d]ishonesty, fraud, theft (regardless of the amount), [or] unauthorized removal of hospital property† were examples of critical offenses. At the end of the meeting, Baril and Martinez de Andino signed a document identifying â€Å"expectations† concerning Baril’s and Hospital’s obligations to each other. The details of the document consisted of expectations related to performance and communications. On July 6, 1999, Baril suffered injuries when a cabinet fell on her while at work. She immediately sought treatment for injuries involving muscle strain, subperiosteal hematoma, and an impinged nerve. Baril filed an accident report and claim for Workers’ Compensation benefits at the time of the accident. Four days after her accident, on July 10, 1999, Baril traveled to Tacoma, Washington, for a vacation. When Baril arrived, she received a telephone message indicating Hospital called her sister in an effort to contact Baril. In response, Baril called Hospital on its toll-free number and asked to speak to someone in her department. After a brief conversation with a coworker, Baril asked the coworker to transfer her call to her sister’s home in Aiken. Baril informed her sister that she had arrived in Washington safely, and asked why Hospital wanted to talk to her. Baril’s sister offered to call Hospital to ask why it had contacted her to try to reach Baril. However, Baril declined her sister’s offer. According to telephone company records, the call lasted thirty-two seconds. No evidence exists in the record concerning the cost of the call or whether Hospital sustained any economic loss as a result of the call. Baril returned from vacation on July 17, 1999. When she reported to work the following day, Baril was told to meet with Arnold and Martinez de Andino. At the meeting, Baril learned that by using Hospital’s toll-free number for personal use, she violated section 2. 2. 2 of Hospital Policy HR116, which cites â€Å"[d]ishonesty, fraud, theft (regardless of amount), unauthorized removal of hospital property,† as â€Å"critical offenses† justifying immediate termination. Baril offered to pay for the telephone call, but Arnold refused to accept payment and informed her she was being terminated. Baril exited the premises a short time thereafter. Baril filed this cause of action averring (1) Hospital created a contract of employment between Baril and itself through its written employee handbook, its amendments to the handbook, and its conduct regarding the handbook’s policies, particularly the mandatory language of the disciplinary procedure in HR116 and verbal assurances provided by Lowe during the January 1999 meeting; (2) Hospital breached the contract between Baril and itself by wrongfully terminating her; and (3) Hospital violated S. C. Code Ann.  § 41-1-80 (Supp. 2001) by terminating Baril in retaliation for filing a Workers’ Compensation claim. Baril sought $403,508 in actual damages, plus costs and other just and proper relief. Hospital answered, generally denying Baril’s allegations and claiming it â€Å"acted in good faith† when dealing with Baril’s discipline and termination. Hospital specifically asserted that Baril was an at-will employee throughout her employment with Hospital, and denied the existence of an employment contract. Hospital further claimed that, even if any employment contract existed, Hospital never breached it and that Baril’s discharge was not wrongful. Hospital cited Baril’s own conduct as the source of â€Å"any and all of the employment actions that [Hospital] took against [Baril]. † Additionally, Hospital maintained that Baril â€Å"failed to meet [Hospital’s] established work standards, stole [Hospital’s] time and possibly money when making an impermissible telephone call, and violated at least one of [Hospital’s] specific written Company policies for which [Hospital’s] action was a stated remedy of the violation. † Finally, Hospital contended Baril failed to mitigate any damages she might have sustained. Hospital moved for summary judgment, arguing no material issues of fact existed and Hospital was entitled to judgment as a matter of law. The Circuit Court conducted a hearing on the motion and issued an order finding: (1) Hospital’s policies did not constitute an implied employment contract as a matter of law, even when viewed in the light most favorable to Baril; (2) even if Hospital’s policies constituted an implied employment contract, Hospital’s actions did not breach the contract because it acted pursuant to the express terms of the alleged contract and because Baril’s interpretation of the alleged contract was â€Å"strained and unreasonable and would have led to absurd consequences†; (3) Hospital did not breach any alleged contract because on the date Hospital terminated Baril it had a â€Å"reasonable, good faith belief that, pursuant to the language of HR 116, it had sufficient and just cause to terminate [Baril’s] employment†; (4) Baril failed to establish a retaliation claim because she â€Å"based this cause of action merely upon her own self-serving, unsup ported opinions and the temporal proximity between the filing of her workers’ compensation claim and her termination of employment†; and (5) Baril failed to mitigate her damages because she â€Å"did nothing to seek employment or mitigate damages in any way. † The Circuit Court dismissed all of Baril’s claims with prejudice. STANDARD OF REVIEW When reviewing the grant of a summary judgment motion, the appellate court applies the same standard which governs the trial court under Rule 56(c), SCRCP: summary judgment is proper when there is no genuine issue as to any material fact and the moving party is entitled to judgment as a matter of law. Fleming v. Rose, 350 S. C. 488, 567 S. E. 2d 857 (2002); Ferguson v. Charleston Lincoln Mercury, Inc. , 349 S. C. 558, 564 S. E. 2d 94 (2002). In determining whether any triable issue of fact exists, the evidence and all inferences which can reasonably be drawn therefrom must be viewed in the light most favorable to the nonmoving party. Faile v. South Carolina Dep’t of Juvenile Justice, 350 S. C. 315, 566 S. E. 2d 536 (2002); McNair v. Rainsford, 330 S. C. 332, 499 S. E. 2d 488 (Ct. App. 1998). If triable issues exist, those issues must go to the jury. Young v. South Carolina Dep’t of Corrections, 333 S. C. 714, 511 S. E. 2d 413 (Ct. App. 1999). Summary judgment is not appropriate where further inquiry into the facts of the case is desirable to clarify the application of the law. Vermeer Carolina’s, Inc. v. Wood/Chuck Chipper Corp. , 336 S. C. 53, 518 S. E. 2d 301 (Ct. App. 1999). All ambiguities, conclusions, and inferences arising from the evidence must be construed most strongly against the moving party. Bayle v. South Carolina Dep’t of Transp. , 344 S. C. 115, 542 S. E. 2d 736 (Ct. App. 2001). Even when there is no dispute as to evidentiary facts, but only as to the conclusions or inferences to be drawn from them, summary judgment should be denied. Hall v. Fedor, 349 S. C. 169, 561 S. E. 2d 654 (Ct. App. 2002). Moreover, summary judgment is a drastic remedy which should be cautiously invoked so no person will be improperly deprived of a trial of the disputed factual issues. Lanham v. Blue Cross and Blue Shield, 349 S. C. 356, 563 S. E. 2d 331 (2002); Trivelas v. South Carolina Dep’t of Transp. , 348 S. C. 125, 558 S. E. 2d 271 (Ct. App. 2001). ISSUES I. Did the Circuit Court err in granting summary judgment on the issue of whether Hospital’s written policies and actual practices created an employment contract between the parties? II. Did the Circuit Court err in granting summary judgment on the issue of whether Hospital’s actions in terminating Baril’s employment breached a contract between the parties? III. Did the Circuit Court err in granting summary judgment on the issue of whether Baril acted reasonably in attempting to mitigate her damages? LAW/ANALYSIS I. Existence of Employment Contract Baril maintains the Circuit Court erred in granting summary judgment because, viewing the evidence in the light most favorable to Baril as the nonmoving party, material issues of fact exist concerning whether Hospital’s written policies and actual practices created an employment contract between Baril and Hospital. We agree. South Carolina recognizes the doctrine of employment at-will. Prescott v. Farmers Tel. Coop. , Inc. , 335 S. C. 330, 516 S. E. 2d 923 (1999). This doctrine provides that a contract for permanent employment is terminable at the pleasure of either party when unsupported by any consideration other than the employer’s duty to provide compensation in exchange for the employee’s duty to perform a service or obligation. Id. â€Å"At-will employment is generally terminable by either party at any time, for any reason or no reason at all. † Prescott, 335 S. C. at 334, 516 S. E. 2d at 925. However, an employer and employee may contractually alter the general rule of employment at-will, thereby restricting the freedom of either party to terminate the employment relationship without incurring liability. See Small v. Springs Indus. , Inc. , 292 S. C. 481, 357 S. E. 2d 452 (1987). For example, an employee handbook may create a contract altering an at-will arrangement. Id. Because an employee handbook may create an employment contract, the question of whether a contract exists is for a jury when its existence is questioned and the evidence is either conflicting or admits of more than one inference. Conner v. City of Forest Acres, 348 S. C. 454, 560 S. E. 2d 606 (2002) (stating summary judgment is inappropriate in most instances when handbook contains both a disclaimer and promises). The presence of promissory language and a disclaimer in the handbook make it ambiguous and subject to more than one interpretation. [3] See Fleming v. Borden, 316 S. C. 452, 450 S. E. 2d 589 (1994) (stating that a handbook containing both a disclaimer and promissory language should be viewed as inherently ambiguous). Here, the handbook states that it does not operate to change the at-will nature of employment to a contractual relationship. However, the handbook’s procedures concerning progressive discipline, discharge, and grievance are couched in mandatory terms, including assurances that the procedures will be followed. As to Lowe’s statements regarding the new disciplinary policy, Baril testified: Richard Lowe told me, guaranteed me that the new disciplinary policy was put into effect for exactly that reason because I told Richard, I said, you know, I have been a manager, and you can use a disciplinary procedure to try to eliminate people or try to help people grow and have positive behaviors and goals and grow. And Richard Lowe said that is what that policy is for, is to help you, and that is what is going to be happening from this point forward, and I felt that that was a guarantee, was a contract, a verbal contract that I would be treated equitably, that I would be—that I would not be targeted any further, that the grievance was over, and we were to go forward. And so I felt at that time that that was a contract that was made . . . . Thus, the court concluded that the procedures and practices established by the Hospital was more than sufficient for it to arrive at the conclusion that an employment contract was created between the parties. II. Hospital’s Actions in Terminating Baril’s Employment Baril claims the Circuit Court erred in granting summary judgment because, viewing the evidence in the light most favorable to Baril as the nonmoving party, material issues of fact exist regarding whether Hospital’s actions in terminating her employment breached an employment contract between Hospital and Baril. We agree. When an employment contract only permits termination for cause, the appropriate test on the issue of breach focuses on whether the employer had a â€Å"reasonable good faith belief that sufficient cause existed for termination. † Conner v. City of Forest Acres, 348 S. C. 454, 464, 560 S. E. 2d 606, 611 (2002) (emphasis added). â€Å"[T]he fact finder must not focus on whether the employee actually committed misconduct; instead, the focus must be on whether the employer reasonably determined it had cause to terminate. † Id. at 464-65, 560 S. E. 2d at 611. a. Reasonable Good Faith In the January 1999 meeting, Baril expressed concern that Martinez de Andino disliked her and would use Hospital’s disciplinary process to terminate her. Lowe responded that Hospital had updated pertinent portions of its employee handbook to prevent the disciplinary procedure from being abused to eliminate employees and to ensure that it would only be used to positively impact its employees. Nevertheless, reasonable minds could disagree as to whether Hospital proceeded to act in reasonable good faith by using the disciplinary policy to immediately terminate Baril for using the toll-free line to transfer one possibly business-related telephone call to Baril’s sister for thirty-two seconds. Additionally, our Supreme Court has held that summary judgment should not ordinarily be used to resolve the question of whether an employer acted under a reasonable good faith belief that sufficient cause existed for termination. Conner, 348 S. C. at 465, 560 S. E. 2d at 611-612. Viewing the evidence in the light most favorable to Baril, we find that reasonable minds could differ as to whether Hospital acted with good faith in terminating Baril. b. Sufficient Cause Hospital alleges it followed its disciplinary policies in terminating Baril. Hospital contends Baril’s request that her call on Hospital’s toll-free line be transferred to her sister’s private residence constituted an act of â€Å"dishonesty, fraud, theft (regardless of amount), unauthorized removal of hospital property. † Thus, Hospital avers Baril demonstrated violation of a â€Å"critical offense† meriting immediate termination. However, Hospital never announced a policy against use of its toll-free telephone line by employees for personal or private business, although the written materials of Hospital purported to communicate policies and changes to Hospital employees. Furthermore, Baril declared that other Hospital employees had engaged in similar behavior without Hospital’s objection, thereby raising the possibility that Hospital tacitly condoned the practice. Assuming, arguendo, that Hospital rightfully concluded such employee use of its toll-free telephone lines for private purposes constituted dishonesty, fraud, or theft sufficient to merit immediate termination under its policy, evidence exists that Baril’s telephone call to her sister originated in matters related to her employment at Hospital. Moreover, Hospital failed to produce any evidence that it suffered a loss related to the telephone call. In addition, Hospital rejected Baril’s good-faith efforts to compensate Hospital for any loss it may have sustained for the thirty-two second call, although Hospital’s undisputed practice was to permit employees to reimburse it for private long-distance telephone calls. The Circuit Court determined â€Å"no evidence showed or even suggested that [Baril] ever reimbursed or attempted to reimburse Hospital for any of these calls. † A cursory reading of the record contradicts this finding. First, the phrase â€Å"any of these calls† wrongly implies that Baril made more than one call, contrary to undisputed evidence that she only made one call at issue. Next, the record is replete with testimony from Baril and Lowe that Baril immediately offered to reimburse Hospital for any expenses related to the telephone call. Hospital maintains Baril abused her authority by ordering a subordinate to transfer the telephone call outside the Hospital. Yet, the record contains no evidence that Baril had any subordinates at the Hospital at the time she placed the call. In fact, the employee whom Baril asked to transfer the call was only considered a subordinate by the trial court because she had previously been one of Baril’s nursing students. Viewing the evidence in the light most favorable to Baril, we conclude her actions constituted a mere peccadillo at worst and that reasonable minds could differ concerning whether Hospital terminated Baril with just cause. III. Mitigation of Damages Baril claims the Circuit Court erred in granting summary judgment because, viewing the evidence in the light most favorable to Baril as the nonmoving party, material issues of fact exist concerning whether she made reasonable efforts to mitigate her damages. We agree. A party injured by the acts of another is required to do those things a person of ordinary prudence would do under the circumstances, but the law does not require him to exert himself unreasonably or incur substantial expense to avoid damages. McClary v. Massey Ferguson, Inc. , 291 S. C. 506, 354 S. E. 2d 405 (Ct. App. 1987). Whether the party acted reasonably to mitigate damages is ordinarily a question for the jury. Id. Baril did not seek other employment throughout this litigation. However, she attempted to justify her behavior. First, she testified she did not want to reveal to potential employers that she had been fired. Second, she testified that there were no other hospitals with emergency rooms in or near Aiken, where she resided. Thus, she would have been forced to either commute or relocate in order to perform similar work. Baril did not want to relocate because she had a home and family in Aiken, where she taught college classes on a full-time basis. Baril speculated that a lengthy commute would interfere with her teaching career. Considering the evidence in the light most favorable to Baril, reasonable minds could disagree over whether she made reasonable efforts to mitigate her damages. The trial court should have allowed this question to be resolved by a jury. CONCLUSION Accordingly, the trial court’s decision is REVERSED and REMANDED. CONNOR and STILWELL, JJ. , concur. [1] John Arnold’s specific job title is unclear in the record, which indicates he operated in a supervisory capacity similar to that of Martinez de Andino. [2] Shortly before Martinez de Andino initiated the July 1998 disciplinary action against Baril, a dispute arose between them concerning Martinez de Andino’s decision to hire paramedics to perform nursing functions in the emergency room. Baril learned from the South Carolina Department of Health and Environmental Control that South Carolina law prohibited paramedics from performing some of the functions that Martinez de Andino intended for them to perform. Baril conveyed this information to Martinez de Andino, who told Baril to â€Å"deal with it. † Baril contends Martinez de Andino resented Baril’s input, leading to a souring of their relationship that motivated her to seek Baril’s termination. [3] Baril and Hospital clearly disagree about the existence of a contract.

How to Get Your MLA Citation Format Right?

How to get your MLA citation format right Well, the help is right here. When you are asked to write an essay or report in an MLA format, you might be confused how to reference your sources to avoid plagiarism. The MLA citation format is designed by the Modern Language Association, and the latest, 8th edition gives you simple guidelines to follow when providing direct quotes or referring to works you used to write your essay. It is mostly used for liberal arts, literature, and humanities course works. The requirements for in-text citation and reference list have been updated, due to the different types of electronic sources used by students. Find out below how to create a Works Cited page in MLA and avoid plagiarism. How to Format Your MLA Citation: General Guidelines Before you create your Works Cited page in MLA, you need to make sure that you get the order right. The following information is needed on the page in the following order: Author’s name Title of source (book or article Title of journal or collection Other contributors or editors Version number or â€Å"updated† information Number of the publication Publisher’s name Publication date Location of the publication Unlike in other academic formats, such as Chicago and Harvard Manual of Style , the date of the publication is in the very end of the citation. The updated 8th edition MLA style guide has simplified some of the references, so you can easily quote websites and online sources, too.Author’s InformationThe name of the author should be in a surname-first name order. If there is only one author, you need to write their full name, not only the initials, followed by a full stop. If there are two authors, connect their names with an â€Å"and†. If thereTitle PageThe titles of books should be written in Italics, but if you are using a website, the site’s title needs to be in quotes. When citing a journal article in an MLA format, you need to put the article’s title in quotes and the journal’s name (container) in italics. Music track titles should also be cited in italics.Container (collection or journal)As a general rule the container always has to be in Ital ics and title case. This includes the website where you found an article used as a source for your essay.Translation and CommentaryYou need to add this information after the basic (title and container) information, such as: â€Å"Translated by† or â€Å"Explanatory notes written by† followed by the name.Publisher and Publication DateIf you know the version of the source, you add this, followed by the publisher’s name and the date of the publication.Sample MLA Citation:Your MLA references should look like this: Contributors’ names. â€Å"Title of Resource.† Journal Name, Last edited date.In-text MLA CitationsYou can use direct or paraphrased quotations in MLA format. Unlike in APA and Harvard, you will not need to use the date when citing the source, only the name of the author, and the page number if you have taken an idea directly from a source, even if you paraphrased it. As a general rule, if you refer to the author in the same sentence, you will not need to add their name in the MLA format citation again, only the page number. For example, you can write the following sentence: â€Å"Greene claims that â€Å"urban neighbourhoods are declining† (226). You still have to note the page number for direct quotations, without the letter â€Å"p† or a full stop after the page number. If your MLA sources have more than one authors with the same surname, it is recommended that you use their first initial to identify them clearly in in-text citations. If there are two authors, write both of their surnames, and if there are three or more, only write the first author’s surname followed by â€Å"et al.†. When you quote indirect sources, you will need to add â€Å"qtd.in† and â€Å"name of the author† to your MLA citation.What are Parenthetical Citations?Any idea that you take directly from a source is a parenthetical citation, even if you do not quote it word-for-word. You always have to identify the source by page number to avoid plagiarism.What is the Main Change in the 8th Edition MLA Citation Guide?In previous versions, you were required to write web sources in a format that starts with http: or www. In the new version, you do not need to add either, simply start with the web address without the â€Å"www†.How to Format Your MLA Citation Page?You need to write â€Å"Works Cited† centred on the top of the MLA citation page. This is followed by tge alphabetical list of your sources used to write your essay. Order your sources based on authors’ surname. Do not start your source indented, but every second and following line of the same source needs to be indented half an inch. Do not put extra paragraph space between sources. If your Works Cited page is longer than one page, you do not have to use â€Å"Works Cited† on the next pages as a title. How to Check your MLA Referencing is Correct? There are several ways you can make sure that you have your MLA sources listed correctly. You might want to use the simple solution and use Google Scholar for referencing, however, it is not a hundred percent reliable. There are also tools you can use to create your MLA citations, such as citation machine. When you use the tool, you need to make sure that you select MLA 8th edition, as the references are created in 7th edition format as standard. Simply choose the type of source, and add your title and author, so you get your MLA references formatted for you. If you are not sure whether or not you have created the right format of citation or want to make sure you are not accused of plagiarism, and included all your sources, you can get in touch with our experienced academic editors at our site to help you out.Do you need help writing your Dissertation OR Custom Essay? Order Dissertation Today OR Call Now 855-997-2158Summary Article Name How to Get Your MLA Citation Format Right? Description Looking for some help on how to get your MLA citations right, then look no further, a brief guide is here. Author our site – Admin – Laura Publisher Name our site Publisher Logo