Free Essays on Police Brutatlity

Police corruption is a complex issue. Police corruption or the abuse of authority by a police officer, acting officially to fulfill personal needs or wants, is a growing problem in the United States today. Things such as an Internal Affairs department, a strong leadership organization, and community support are just a few considerations in the prevention of police corruption. An examination of a local newspaper or any police-related publication in an urban city during any given week would most likely have an article about a police officer that got caught committing some kind of corrupt act. Police corruption has increased dramatically with the illegal cocaine trade, with officers acting alone or in-groups to steal money from dealers or distribute cocaine themselves. Large groups of corrupt police have been caught in New York, New Orleans, Washington, DC, and Los Angeles, as well as many other cities. Corruption within police departments falls into 2 basic categories, external corrupt ion and internal corruption. In this research project, I will concentrate on external corruption. Recently, external corruption has been given the larger center of attention. I have decided to include the fairly recent accounts of corruption from a few major cities, mainly New York, because that is where I have lived in the past year. I compiled my information from a number of articles written in the New York Times over the last few years. My definitional information and background data came from books that have been written on the issues of police corruption. Those books helped me create a basis of just what the different types of corruption, as well as how and why corruption happens. Corruption in policing is usually viewed as the mistreatment of authority by police officer acting officially to fulfill personal needs or wants. For a corrupt act to occur, three distinct elements of police corruption must be present simultaneously: 1) mishandling of authorit... Free Essays on Police Brutatlity Free Essays on Police Brutatlity Police corruption is a complex issue. Police corruption or the abuse of authority by a police officer, acting officially to fulfill personal needs or wants, is a growing problem in the United States today. Things such as an Internal Affairs department, a strong leadership organization, and community support are just a few considerations in the prevention of police corruption. An examination of a local newspaper or any police-related publication in an urban city during any given week would most likely have an article about a police officer that got caught committing some kind of corrupt act. Police corruption has increased dramatically with the illegal cocaine trade, with officers acting alone or in-groups to steal money from dealers or distribute cocaine themselves. Large groups of corrupt police have been caught in New York, New Orleans, Washington, DC, and Los Angeles, as well as many other cities. Corruption within police departments falls into 2 basic categories, external corrupt ion and internal corruption. In this research project, I will concentrate on external corruption. Recently, external corruption has been given the larger center of attention. I have decided to include the fairly recent accounts of corruption from a few major cities, mainly New York, because that is where I have lived in the past year. I compiled my information from a number of articles written in the New York Times over the last few years. My definitional information and background data came from books that have been written on the issues of police corruption. Those books helped me create a basis of just what the different types of corruption, as well as how and why corruption happens. Corruption in policing is usually viewed as the mistreatment of authority by police officer acting officially to fulfill personal needs or wants. For a corrupt act to occur, three distinct elements of police corruption must be present simultaneously: 1) mishandling of authorit...

Boiling Point Elevation Definition and Process

Boiling Point Elevation Definition and Process Boiling point elevation occurs when the boiling point of a solution becomes higher than the boiling point of a pure solvent. The temperature at which the solvent boils is increased by adding any non-volatile solute. A common example of boiling point elevation can be observed by adding salt to water. The boiling point of the water is increased (although in this case, not enough to affect the cooking rate of food). Boiling point elevation, like freezing point depression, is a colligative property of matter. This means it depends on the number of particles present in a solution and not on the type of particles or their mass. In other words, increasing the concentration of the particles increases the temperature at which the solution boils. How Boiling Point Elevation Works In a nutshell, boiling point increases because most of the solute particles remain in the liquid phase rather than enter the gas phase. In order for a liquid to boil, its vapor pressure needs to exceed ambient pressure, which is harder to achieve once you add a nonvolatile component. If you like, you could think of adding a solute as diluting the solvent. It doesnt matter whether the solute is an electrolyte or not. For example, boiling point elevation of water occurs whether you add salt (an electrolyte) or sugar (not an electrolyte). Boiling Point Elevation Equation The amount of boiling point elevation can be calculated using the Clausius-Clapeyron equation and Raoults law. For an ideal dilute solution: Boiling Pointtotal Boiling Pointsolvent ΔTb where ΔTb molality * Kb * i with Kb ebullioscopic constant (0.52Â °C kg/mol for water) and i Vant Hoff factor The equation is also commonly written as: ΔT Kbm The boiling point elevation constant depends on the solvent. For example, here are constants for some common solvents: Solvent Normal Boiling Point, oC Kb, oC m-1 water 100.0 0.512 benzene 80.1 2.53 chloroform 61.3 3.63 acetic acid 118.1 3.07 nitrobenzene 210.9 5.24

Endangered Species Reseach Paper Research Example | Topics and Well Written Essays - 1000 words

Endangered Species Reseach - Research Paper Example Human processes such as clearing of forests, poaching, human settlement, building of infrastructure and agricultural expansion have destroyed natural habitats for plants and animals. Destroying natural habitats leads to the extinction of certain species of both plant and animal families (Pimentel, Westra, and Reed). Destroying natural habitats leads to the threat of more plant and animal species to be at risk of further extinction. This paper shall focus its argument on extinction of tigers caused by human processes, which threaten to endanger this species of the animal family. The paper shall discuss the need for human beings to act against extinction crisis facing the world. Human beings are the primary cause of the current mass extinction of species facing planet earth. Scientists predict that if current trends are to carry on, half of all species may become extinct in less than 100 years. Activities such as habitat destruction, climate change and pollution are significantly contr ibuting to this mass extinction. Only a few of the global population are aware of the current mass extinction. This poses a substantial problem to the raising of awareness of mass extinction. Tigers are among the most endangered species in the globe today. There were eight subspecies of tigers known in the world of which three have already become extinct. Tigers live in densely covered grasslands. This assists with their camouflage for prey. Three subspecies of tigers have become extinct: Bali tiger, Caspian tiger and Javan tiger (Burke 22). The remaining subspecies of tiger continue facing endangerment due to actions of human beings. From approximated 10,000 tigers in the world in 1900, tiger population has dropped to an estimated 4000-5000 in the globe. The ever increasing human population and industrial growth lead to competition for land and food between human beings and tigers. Due to the increasing population, human beings become forced to clear land for settlement and in turn destroy the natural habitat for tigers. Due to human encroachment and clearing of natural habitats, tigers become endangered since they become homeless (Burke 23). They get forced to wander into unfavorable habitats, which are not conducive for their survival. Human beings need to practice natural living. This ensures that habitats for plants and animals do not get destroyed to ensure the continued existence of different species (Thoreau 51). The existence of different species within a habitat promotes biodiversity and promotes natural beauty of the environment. It enhances the natural balance between ecosystems promoting healthier lives between living organisms in the ecosystem. Global climate change has contributed to species endangerment and extinction. Climate change has led to destroyed habitats for animal and plant species. Climate change has largely been caused by environmental pollution. Industrial revolution by human beings has largely contributed to environmental pollutio n. Carbon dioxide released by industries into the air contributes to climate change. Climate change affects weather patterns, and this affects habitat growth (Zebrowski 106). Grasslands and forests are prime habitats for plant and animal species. When the natural habitats for species become destroyed, species become homeless and are at risk of getting killed as human encroachment also proceeds. There is the need for habitat protection and creation of reserves

Ron Artest Essay Example | Topics and Well Written Essays - 250 words

Ron Artest - Essay Example In spite of these tremendous victories and the immense talent that Ron possesses, he has been destiny's favourite child, in terms of getting into controversies. It all started off when he was playing for the Chicago Bulls. He had applied for a job with Circuit City, in order to avail employee discounts! Next, when he was with the Indiana Pacers, he once attended practise in a bathing towel and he also asked his coach for permission for exemption from practise, in order to promote a music album under his production company! This is not all, the star player has also come under criticism and suspension for destroying a television camera, for getting into verbal duels with coaches and for using fouls. He has even changed the number on his shirt a number of times, which again was a topic of discussion. All these instances portray Ron's bad boy image and has earned him the wrath fo the media and other professionals in his sphere. However, this has not deterred the 27-year-old player from being one of the best defensive players and neither has it dwindled the love of his fans.

The Story Behind Bell Essay Example for Free

The Story Behind Bell Essay â€Å"Mr. Watson, come here. I want you. † These famous words by Alexander Graham Bell were spoken twice – first when the first sentence on the telephone was transmitted, and second when the first transcontinental sentence was exchanged (Feinstein 76, 92). This great genius may be world-famous for his invention of the telephone, but he preferred to be known as something else – the teacher of the deaf (World Book 2001 240). Not only was this brilliant man the creator of the device that transmits speech but also an educator and a very curious human being who desired knowledge and continued to test new ideas throughout his long and productive life. You can see how he changed and influenced the world through the years of his early life, his achievements, his miraculous telephone and its impact on the world, and his other creative inventions. Bell was born on March 3, 1847 in Edinburgh, Scotland (Foster). He was named after his grandfather, Alexander Bell and got his middle name, Graham from a family friend. His father, who was also named Alexander, taught deaf-mutes on how to speak, whereas his mother Elisa was a painter (World Book 2001 240). He was a talented musician, and could play by ear from the years of his childhood which resulted in him receiving a musical education (World Book 2001 240). Bell enrolled as a student teacher in West Howe – which was a boys’ school near Edinburgh – and taught music and speech in exchange for being tutored in other subjects (World Book 2001 240). He eventually started his own school for deaf teachers in 1872, which was one achievement of his in the line of many, although his most important one was the telephone. Ever since he was young, he had a fervent interest in human voice and an ambition for fame and fortune. From the time when Samuel Morse invented the telegraph, Bell was determined to create a new and improved version. In other words, he wanted to be able to transmit human speech. He worked with his partner, Thomas Watson, whom he met at an electrical instrument-making workshop, because he lacked necessary parts (World Book 2001 241). Together, they worked on the creation of the telephone – using a wire, a transmitter, and a receiver. On March 1876, Bell was adjusting the transmitter in the lab of his apartment. Watson was in another room adjusting the receiver, and the door between them was shut. Bell accidentally spilled battery acid on himself, and said those famous words – â€Å"Mr. Watson, come here. I want you,† which Watson heard in the other room through the receiver (Creating America 588). Life flew by for Alexander and Thomas after that. The first telephone patent was issued on March 7, 1876 (World Book 2001 241). The French government awarded Bell the Volta Prize of 50,000 francs, and he used that money to set up more labs, which also meant that he accumulated teams of bright engineers to pursue new ideas (World Book 2001 241, Bellis). Before they knew it, telephones were widely used in the United States. In 1880, more than 50,000 telephones had been sold. A year later, that number changed to 132,000 (Feinstein 89). In 1915, the first transcontinental phone call took place between Bell – who was in New York City, and Watson – who was on the other side of the country, in San Francisco (Feinstein 92). Because this took place, it opened up a whole new level of possibility for Americans. If we could get a telephone call across the country, then why not across the whole world? Today, telephones are widely used, and we all have Bell to thank although not only for this one task. Some more accomplishments of his were when he was elected the first president of the National Geographic Society, and also when he founded the Journal of Science (Ament). Although these achievements may be big, they were not as great as the invention of the telephone. As a result, Bell created the â€Å"Bell Telephone Company† in 1885, which also led to the creation of the â€Å"American Telephone Telegraph Company† (ATT), which still exists today. (Feinstein 89). The invention resulted in Alexander demonstrating his telephone at the Centennial Exhibition in Philadelphia in 1876, and also for Queen Victoria at the Royal Palace (Feinstein 79, 82). Several major scientists at the time saw his exposition, and declared â€Å"Here is the greatest marvel ever achieved in electrical science,† (Creating America 588). Two days after the exhibition, he married Mabel Hubbard and had two daughters – Elsie and Marian (Feinstein 84). They sailed to England and introduced the telephone to the British. The telephone changed the whole world to an unimaginable extent, and it all started with an accident in his lab. Although this creation was one of Bell’s more successful inventions, he also had many that were not as well-known, but were developed with such cleverness that it plainly shows his creativity and hobby for experimentation. Alexander always strived for more knowledge, which meant that he experimented whenever possible. In 1880, he invented the photophone, which transmitted sound over a beam of light (Feinstein 99). He also devised a kite capable of carrying a person, and a â€Å"hydrodome,† which was the fastest boat in the world for several years, travelling at an average speed of 70 mph (Ament). Another one of his well-known inventions was a metal detector, which came in useful when President James Garfield was shot. On July 2, 1881, doctors probed the President’s body with bare and unwashed hands, hoping to find the bullet. They were unsuccessful and called Bell, expecting him to use his metal detector. When Bell first invented this device, he tested it on Civil War veterans who still had bullets in them, and was successful for every single person. When it came to the president, however, it did not work. Garfield eventually died from blood poisoning from the doctors’ filthy hands. After his death, Bell found out that his metal detector was fine, but the springs in the President’s bed had interfered with the functioning of the machine. Many newspapers incorrectly blamed him for the president’s death, but those close to him knew that he had tried his best, and that the death was not his fault in any way (Feinstein 103, 106). Inventing the telephone alone would’ve earned Bell lifelong fame and respect, but he continued to create or improve devices to make the world a better place. Forty-one years later Bell himself passed away. On August 2, 1922, Pernicious Anemia, a blood disease, sadly claimed his life at the age of 75 (Bellis). He is remembered for being the inventor of the telephone, and making the world a smaller place, because friends and family were now just a phone call away. To honor his death, the millions of telephone lines served by the Bell Telephone System in USA and Canada went silent for a whole minute, letting the people remember who invented it and how it dramatically changed the world (Ament). To this very day we can see how Alexander Graham Bell changed each and every one of our lives, and made the world what it is through the years of his early life, his accomplishments, his extraordinary telephone and its impact on the world, and his other astounding creations. He followed his dreams and desires, and told us all to â€Å"Leave the beaten track occasionally and dive into the woods. Every time you do so you will be certain to find something that you have never seen before. † ~Alexander Graham Bell (Feinstein 5).

a separte peace :: essays research papers

Literary Analysis for A Separate Peace   Ã‚  Ã‚  Ã‚  Ã‚  Having a best friend means not to have jealousy of them, and to not wish to hurt them in any way. From reading this literature book, A Separate Peace, by John Knowles, it proves that statement. The story is about two close friends whose bond becomes ruined by jealousy.   Ã‚  Ã‚  Ã‚  Ã‚  Gene felt extremely jealous of Finny. In the beginning of the story, the author tried to describe the inferior feelings of Gene. In the dorm rooms, Gene tried on Finny’s clothes as a symbol of wanting to live Finny’s life. While picking up the shirt, Gene said, â€Å"This is going to be my emblem† (18). That shows that he wants some artifact of Finny’s as his label to describe his personality. Basically, he wants to live Finny’s life.  Ã‚  Ã‚  Ã‚  Ã‚   Finny was a down-to-earth, normal, peace making guy. While Gene played the role of a follower, Finny played the leader. When Finny tried to beat a swimming record and accomplished it, he wanted it to be kept on the low. Gene, on the other hand, wanted everyone to know therefore he would become popular. After beating the record, Finny said, â€Å"By the way, we aren’t going to talk about this. It’s just between you and me. Don’t say anything about it, to †¦ anyone† (36). By showing that Finny has to say something in the first place, he obviously knows Gene’s blabbering side of him. When Gene pushed Finny off the tree, it clearly showed how jealous he was of him. The boys have such an incredible bond that when Gene came to tell Finny that it was him who pushed him out of the tree, he did not even believe him. He said, â€Å"Of course you didn’t do it. You damn fool. Sit down, you damn fool. I’m going to hit you if you don’t sit down† (62). He became so angry and up-tight that Gene would say that, and he truly believed that he would never do anything like that.   Ã‚  Ã‚  Ã‚  Ã‚  After falling out of a tree, Finny was taken to the hospital. When he felt lonely, he called Gene to talk, and to see if Gene had replaced Finny with another roommate. Once Gene answered â€Å"no†, Gelber 3 Finny became mad at himself for even thinking that in the first place.

Standard Costing

Introduction to Management Accounting Lecture: Albert De Jonge Student: John Alejandro Eusse Agudelo Submission date: 20/04/12 Contentpage Introduction3 Standard Cost3 History of Standard Costing4 Disadvantage of Standard Cost4 Advantage and benefits of Standard Costing 5 & 6 The relevance of standard in Brittan and rest of the world6 Overhead 7 Conclusion8 Reference and Bibliography9 IntroductionThis report is based on the relevance of standard costing in Modern Britain, the report will include so fact and evidence that standard costing is relevant or not relevant for a 21st century Britain. To clarify more on this topic and to support my argument and discussion it will be necessary to use empirical evidence such as case studies from social scientist and scholars specialised in the subject. The assignment will focus on how standard costing is relevant in the UK compare to Germany and Japan.The aim of this report will be to present an argument for and against standard -costing. My fi ndings will determine what evidence to use so that, the report will be unbiased and well presented according to the assessment task. Lastly there will be difference between standard price and standard cost, this will be made clear and explain further. My research will be done through Internet source textbooks. Standard Cost â€Å"Standard cost is usually associated with a Manufacturing Company’s cost of material and direct labour and manufacturing overhead†.Standard cost is different from Actual cost because standard cost is an estimate put together, Standard costing is a reliable technique used to manage and improve the performance of an organisation, standard costing can be seen to the same or similar to Activity based costing (ABC) but has often been criticized to be outdates and lost relevance but it was also suggested that the best techniques for controlling cost and performance management is to use ABC and standard costingStandard costing is a management tool use d to estimate the over cost of production assume normal operations in other words, the estimate cost of material, labour overheads and other cost for each unit of production or purchase in a given accounts period. The basic concept of standard costing should be discuss clearly because it form the bases of the argument s to weather standing is relevant or not in the recent times. The charted institute of management Accounting, London, defines standard costing as â€Å"the preparation of standard cost and analysing cost the causes of variation with a view to maintain maximum efficiency in production.From the above definition, there are some key words that needs to be noted and explain for clarity of this report, one of which is standard cost – which is defined by the institute of cost and work Accountants as standard cost are prepared and used to clarify the final result of a business particularly by measurement of variations of actual cost from standard cost and the analysis of causes of variation for the purpose of maintaining efficiency of executive action. History of Standard CostingFor over 100 years, standard costing has been used for valuing stock and work in progress â€Å"some historians say the origins of costing go back even further and have found evidence it was used in American Civil war by quarter master as a means of controlling cost. It doesn’t really matter when the technique was invented what is more important is that it is still in use today† â€Å"In 1989 a survey showed that standard costing was being used by more than 75% of British Industries e. g. brewing, textile, electronics and Pharmaceuticals. Disadvantage of Standard CostThere are many article and books that criticise standard costing as a technique that’s in appropriate as capital intensive industries with high level of fixed overheads. Some Journals articles from the US in recent years indicate in use and although a 100 years old has definitely survive d the test of time. It can be used effectively to those industries which are producing standardised product and are repetitive in nature , examples are transport for London, Salt industries etc. Standard costing is not suitable in situations where a variety of different ind of tasks are being done e. g. this is one of the weakness of standard costing it does not include overheads Standard cost variance report is usually prepared on monthly bases and often is released days even week after the end of month. As a consequence the information in the report may be so stale that it is almost useless. Timely frequent report that are very precise but out of date by the time they are release some companies are now reporting variances and other key operating data daily or even more frequently.If managers are intensive and use variances report as a club, morale may suffer, employees should receive positive reinforcement for work well. Increase in Labour doesn’t necessarily mean productio n will increase because output is depended on processing speed of machine. â€Å"(George Brown 2000) mentions that they can be improvements and changes which may be aided though the monitoring of variance trends though time. Trends may be monitored in order to establish whether the situation is deemed to be in control with variance fluctuating within acceptable limits.Alternatively, the variance trend may indicate an out of control situation which must be investigated with a view to improving and changing product design, production methods. Etc† â€Å"Many candidates are unable to carry out necessary computational aspects of an examination question. This is likely caused, at least in part because of a lack of understanding of physical situation which the data is intended to represent. A further problem is lack of ability to relate the physical information that has been calculated and the discussion about it relevance as a business tool in planning, control etc. Advantage and benefits of Standard Costing The benefits of using standard costing is that it can be used by management and managers as marks against which the performance of an organisation or of a department can be measured, it’s a good control tool for every activity it is not only a cost control tool but also help in help in production planning and decision making policy formulation and allows management by exception. â€Å"(George Brown,2000 ) states that it’s a useful part in management accounting tool kit which has also been increasingly questioned.The extent to which standards have a role to play in modern business is linked to the adaptation of progress, market and policies in changing business environment. â€Å" The rate of change in product type and design due to technological improvements, customer requirements and increased competition has led rapid to change in how business operate. The need to respond to customer demands for speedy availability of products, shorten ing product life cycles and higher quality standards has contributed to a number of changes in the way in which business operate.These include: Just in time system allied to flexible manufacturing systems aimed to ensure that customers demand may be satisfied on a pull though basis. Stock and work in progress Will be minimised and the business operating cycle tailored to cater for the specific customer requirements. Total quality programmes aim at continuous improvement, with the identification and elimination of non value added activities and the effective provision of added activities.Great emphasis on the value chain, from close link with suppliers of input materials and services to identification of customer needs in respect of quality, deliver and changing requirements though time. cost control standard costing system help to improve cost control and cost reduction, This involve the whole process of setting the standards second is a routine comparison and analysis of performanc e and expenditure against these standards and lastly is the ability to express and study the variations in monetary terms and implement corrective measure. (George Brow, 2000) asks what of standards in modern business? Can planning and decision making be accomplished in an effective manner without reference to some standard or based and without recourse to some measurement though time of achievements of, progress towards or variation from such standard or base? What elements of traditional stand cost will still have some relevance?This question has been raised and discussed in a number of areas in which standards may feature:† Right decision making – It provides information to the operational staff, accountant and the management about the expected utilisation of production lines, machines, vehicles, cost, of all activities and raw material & standard processing time. Performance management the target of different individuals, are fixed if the performance is according to predetermined standards.This standard can be used by managers as yardstick against which the performance of an organisation or department can be measured with this the management has no worries, the responsibilities are fixed and everybody tries to achieve his or her target and with hoe the are appraised Benchmarking standard costs are good yard stick for comparison between different plants at different locations standard develop for a production line in manufacturing company A can be compare with standard develop in another manufacturing company of the same production line.Budgeting and planning It helps the management to prepare forecast for the rest of the year and sometimes more year’s e. g 5 years etc. The relevance of standard in Brittan and rest of the world Standard costing is arguably less relevant according to authors and professional in the accounting world this method is out dated and should be replace with more up to date method such as JIT TQM and ABC. The use of standard costing is relevant to an extends however the more current method are prefer and are widely used in most manufacturing company’s. Dr. Reef Lawson, IMA vice president of research and Professor-in-Residence; Jiliang Yang, retired professor from Hong Kong University of Science and Technology; and Pinzhun Ding, IMA senior China advisor, formerly of the PRC Ministry of Finance and the Chinese Institute of Certified Public Accountants (CICPA). These are the researchers that worked on the evolution of the finance and accounting (F&A) function in Chinese companies and management accounting technique (costing practice) they use.The study found significant differences between the costing practices followed by most Western companies and those followed by Chinese companies. † â€Å"It has been claimed that the use of standard costing is less expensive than an actual or normal costing system (Hilton et al. , 2003). Accordingly, standard costing has been widely used for both cost control and product costing purposes as well as to evaluate performance. Overhead Standard costing techniques do not include any overheads because standard costing always include elements for fixed overhead due to a larger percentage or the total cost of a product in manufacturing plants.In this case, there are two ways of approaching overheads treatment when using standard costing in management reporting. â€Å"Whelden (1932) in the first edition of cost Accounting and actual overhead costing methods, simply record the over or under applied overhead as the difference between actual overhead cost and a standard charge to work in progress. † In 1950 W Coutts Donald (CA,FCWA) used the innovation of calendar variance as part of the overhead volume variance.The calendar variance was a self adjusting variance that allowed for the under or over absorption of fixed overhead cost due to the varying number of working hours or days in any given accounting period. Where the bu dgeted fixed overhead was broken down into twelve equal parts, the calendar variance was in effect and used to flex the fixed overhead budget. In this case on a later date it was analysed into expenditure and volume variance. The volume variance was then subdivided into capacity and efficiency or productivity variance.Separate sets of overheads variances for fixed and variable overheads were also calculated. As mentioned earlier, the calculation of a calendar as part of fixed overhead capacity variance was probably the least understood of all variance. The Puxty and Lyall and Drury surveys show that 60% and 89% of respondents respectively, reported an overhead expenditure variance. Much lower numbers (28% and 41 %) reported an overhead volume variance. This could indicate a high level of use of a contribution approach in reporting system. 1) Overhead can be completely I ignoredOr (2) assumed to be fully absorbed by some cost drivers, these are the activities that consumes resources such as machine labour hours the mileage or the truck fleet etc. Conclusion The evidence showed that standard costing is less relevant in Britain because the country is more relying on service rather than manufacturing, The way standard costing as lasted over time also suggest how useful it has been and the alternative option such as TQM,JITand ABC could not replace the standard costing in the near at the moment.It is well known among the social scientist that this process is less common and even less in the United Kingdom because of the lack of manufacturing output in all the sectors compare to other countries such as USA, China, Japan and Germany. The way the report set out it support the argument that standard costing is relevant but the threat of it being extinct is something that need to be considered, even though it as survived many years, it is inevitable that the other method will come into practice more often for the newer generation.