Saturday, May 23, 2020
Mothers Against Drunk Driving Essay - 1975 Words
Mothers Against Drunk Driving In the year 2001 more then 800,000 injuries occurred in the United States from alcohol related accidents, while more than 40% of automobile crashes were due to the abuse of alcohol (MADD homepage). These overwhelming statistics are just a small piece of the very large puzzle that stuns the nation with deaths every year. For some people, these statistics are more than just phrases on paper they are words that are haunting reminders of the tragedies and losses they have experienced in their lifetime. One such mother was so distraught by the loss of her thirteen year old daughter Carrie Lightner, who was killed by a drunk driver, began the organization Mothers Against Drunk Driving (MADD). On the other side of†¦show more content†¦As I opened up the homepage of MADD, I was struck with a picture of two young boys who appeared to be very happy children. However the headline had a chilling message that stated how they had both been killed by a drunk driver. Immediately I clicked o n this story and read on. As I reached the end of the article I felt the hot, compassionate tears streaming down my cheeks. I felt a great sympathy for the mother as she told the story of her children’s happiness and the events that her boys were experiencing at the time leading up to the accident. The tone from the writing gave me, the reader, the feelings of grief and loss in which the mother was going through and wishing to convey. The fact that I was struck with an abundance of compassion for this woman and how her world had been turned upside down, I realized that the MADD organization was already working for me. It went straight to my emotions, and got my sympathy. It gave me a story that left me in tears and got my thought process going, how could someone be so selfish and take the lives of two very innocent and loving children who had so much to look forward to in their future? It was simple enough, I would want to keep reading. For the next twenty minutes I found myself clicking on previous stories by others mothers, the section was a feature of a story for each week. The more stories I read the more heart broken I felt for these mothers and the more interested I was in theShow MoreRelatedMothers Against Drunk Driving Essay729 Words  | 3 PagesMothers Against Drunk Driving is a nonprofit organization in the United States and in Canada. The organization was founded on September 5, 1980 by Candy Lightn er. Lightner started the organization after her 13-year old daughter was killed by a drunk driver. The purpose of MADD is to make an effort in trying to stop drunk driving, help prevent underage drinking, seek for stricter driving policies, and help families affected by drunk driving. MADD has helped more than 330,000 lives and is still helpingRead More MADD: Mothers Against Drunk Driving Essay1939 Words  | 8 PagesMADD: Mothers Against Drunk Driving It is 2:20 in the morning when the phone rings. You are automatically startled and jump to pick it up after the second ring. That feeling in your stomach tells you that something is terribly wrong. It is the police on the other end of the line telling you that your daughter has been in a fatal accident. As the officer is talking, you seem to freeze and zone out. Your spouse is up now and takes the phone and talks to the officer to find out what is going onRead MoreEssay Titled Mothers against Drunk Driving,710 Words  | 3 Pagesï » ¿Mothers against Drunk Driving Introduction Mothers against drunk driving also known as MADD is an organization that was founded on September 5th 1980. This lobbying group was founded by a mother whose daughter was killed in an accident caused by a drunk driver. Its original mission or purposes as declared in its incorporation article were to assist the victims of crimes performed by individuals driving under the influence of drugs and/or alcohol, and the families of the victims, and also toRead MoreMadd s Death Against Drunk Driving1297 Words  | 6 Pagesperformed by individuals driving under the influence of alcohol or drugs, to aid the families of such victims and to increase public awareness of the problem of drinking and drugged driving. In 1984, MADD changed its name from Mothers Against Drunk Drivers to Mothers Against Drunk Driving. This carefully considered change was made because MADD is opposed to the criminal act of drunk driving, not individuals. MADD also updated its mission statement to â€Å"Mothers Against Drunk Driving provides grassrootsRead MoreDrinking and Driving Persuasive Essay858 Words  | 4 PagesDrinking and Driving Persuasive Essay Comm215 July 12, 2010 Drinking and Driving Each year numerous lives are lost due to careless and irrational driving. The disregard for safe driving has been a predicament to the United States of America for years. Many years Police have relied heavily on speed cameras, breathalyzer tests and heavy fines as a deterrent against unlawful drivers. Over the years fatality rates have increased, so the Department of Transportation and Highway Safety hasRead MoreDrinking And Driving Is Dangerous1690 Words  | 7 PagesDrinking and Driving is Very Deadly It is very disappointing to see people drinking and driving these days. Have you ever known someone who was injured or have you lost someone so close to you and the cause of his or her death was drinking and driving? It is tragic to see the families who suffer because of injury or the loss of their loved ones because of alcohol. More and more accidents are occurring because of drinking and driving. These accidents often result in injuries and/or death. ForRead MoreEssay Victims Movement816 Words  | 4 Pagesenforcement and criminal programs. Not to be discouraged the movement just started to move into specialized groups such as National Coalition Against Sexual Assault, and POMC; Parents of Murdered Children. Another one that we hear about a great deal still today is MADD which is Mothers Against Drunk Drivers founded in 1980 by Candy Lightner whose daughter was killed by a drunk driver (Roberson,Wallace,2011). Having these programs can be so helpful to so many people that it is important to have the moneyRead MoreEssay on Drunk Driving as a Social Issue1693 Words  | 7 PagesDrunk Driving as a Social Issue How much longer will we be forced to endure the pain and atrocities due to the carelessness of drunk driving? Drunk driving has been a problem in the United States since the introduction of automobiles; however, it did not become an important social issue until the 1980’s. At that time the political atmosphere defined crime in terms of personal choice and individual responsibility. Drunk driving was defined as a problem located within individuals. Drunk drivingRead MoreRhetorical Analysis: Drunk Driving Essay1482 Words  | 6 Pagesï » ¿Corey Friedman’s Lawmakers Target Drunk Drivers, appeared in North Carolina’s â€Å"Wilsons Daily Times†on February 18, 2013. In his essay, Friedman, explains new bills and laws that are trying to get passed by North Carolina’s congress. They will target and prevent drunk driving across the state by developing harsher laws and consequences for those found guilty of these offenses. Friedman uses many differen t perspectives on the issue by restating various North Carolina state representatives, and variousRead MoreEssay on MADD, A Driving Force for Change1257 Words  | 6 Pages M.A.D.D. is a political interest group for all mothers against drunk driving. It was specifically created for mothers of kids who have fallen victim to drunk drivers, whether it be in injury or in death. Founded on September 5th 1980, M.A.D.D. has made a huge impact on the government today and an even bigger impact on society. The idea of M.A.D.D. was first introduced by a mother, Candice Lightner, who lost her thirteen year old daughter in a car accident killed by an intoxicated driver. She took
Tuesday, May 12, 2020
Analysis of Narrative of the life of Frederick Douglass,...
Analysis of Narrative of the life of Frederick Douglass, an American Slave In Modern day America, the thought of slavery is horrifying. It is a dark chapter in the American history and should be fought against at all costs now. However, American used to know the reality of the atrocities that occurred on various southern plantations. Its because of slave narratives that the American people have come to realize the inhumane nature of slavery and thus, that led to political activism. One Slave that helped spread awareness of slavery in the united states was Frederick Douglass â€Å"Narrative of the life of Frederick Douglass†. Due to his extraordinary use of figurative language to help support his argument. Douglass succeeds in arguing his†¦show more content†¦Ã¢â‚¬Å"He that knoweth his master’s will, and doeth it not, shall be beaten with many stripes.†(33) He is discussing his masters justification for beating a young slave several times. Although Frederick Douglass is not citing anything directly from the bible that condones slavery , his allusions to the bible and the way he collocates the passage with the cruel actions of his master draws a shocking picture in the audiences minds.Frederick Douglass presents the contrast between a biblical quote, Usually used when a worker disobeys the orders of his master, thereby showing the audience that souvenirs are wrong using the bible to justify their atrocious actions. Its due to these allusions that Frederick Douglass adds another layer of credibility to his argument and thus, persuades the audience that there is no religious justification for slavery. In addition, Frederick Douglass uses Imagery to explicate and argue his main claim. Imagery is a visually descriptive language. The â€Å"Narrative of the life of Frederick Douglass†contains vivid imagery that affects the reader somehow. One example of Imagery is when Douglass describes his aunt getting whipped and how it affected him. He wrote, â€Å"The louder she screamed, the harder he whipped; and where the blood ran fastest, there he whipped longest. He would whip her to make her scream, and whip her to make her hush; and not until overcome by fatigue, would he cease to swing theShow MoreRelatedRhetorical Analysis Of The Narrative Of The Life Of Frederick Douglass, An American Slave Essay1096 Words  | 5 PagesRhetorical Strategies in Frederick Douglass’s â€Å"Learning to Read†Published in 1845, Frederick Douglass’s autobiography, â€Å"Narrative of the Life of Frederick Douglass, an American Slave†, is a historical account of his life that told of the challenges and obstacles that plagued the lives of slaves in pursuing freedom from injustice and persecution from white wealthy slaveowners. In particular, an excerpt titled â€Å"Learning to Read†shines a light on the tragic reality African Americans lived in every day duringRead MoreEssay about Narrative of Life of Frederick Douglass893 Words  | 4 Pages1845, ‘Narrative of life of Frederick Douglass an American slave written by himself’ is still the most highly acclaimed American autobiography ever written. It was published seven years after Douglass escaped from his life as a slave in Maryland. It describes his experience of being slave and his psychological insights into the slave-master relationship. The main focus is on ‘How he learn to read and write †˜and ‘the pain of slavery.’ The goal of this paper is to bring more insight analysis of hisRead MoreAnnotated Bibliography Of The Life Of Frederick Douglass Essay858 Words  | 4 PagesAnnotated Bibliography Boxill, Bernard. Frederick Douglass’s Patriotism. Journal of Ethics 13.4 (2009): 301-317. EBSCO. Web. 19 Oct 2015. Bernard argues that Frederick Douglass always was a patriot even throughout slavery. He states that most Americans are patriots even if they do not agree with the politics, but rather just a love for their country. It talks about Americans who give selfless amounts of time toward the improvement of America. Buccola, Nicholas. Each for All and All for Each:Read MoreJacobs Douglass: An Insight Into The Experience of The American Slave1019 Words  | 5 PagesThe slave narratives of the ante-bellum time period have come across numerous types of themes. Much of the work concentrates on the underlining ideas beneath the stories. In the narratives, fugitives and ex-slaves appealed to the humanity they shared with their readers during these times, men being lynched and marked all over and women being the subject of grueling rapes. The slave narrative of Frederick Douglas and Harriet Jacobs: Incidents in the Life of a Slave Girl themes come from the existenceRead MoreNarrative of the Life of Frederick Douglass Essay1182 Words  | 5 PagesNarrative of the Life of Frederick Douglass After escaping from slavery, Frederick Bailey changed his name to Frederick Douglass and became a prominent speaker in the abolitionist movement. He was so eloquent that proslavery opponents charged him with being a fraud who had never been a slave and challenged him to reveal the true facts of his life. Such an account was dangerous for Douglass, who could have been captured and returned to slavery for life, but he proceededRead MoreKey Arguments in The Narrative of the Life of Frederick Douglass1154 Words  | 5 Pagesarguments in â€Å"The Narrative of the Life of Frederick Douglass†. A few of which include inequality, education, and Christianity as the keys to freedom in terms of its true values within the institution of slavery. While Frederick Douglass made some key arguments, he also made common ground to make his appeal for the abolition of slavery. One of the key arguments in â€Å"The Narrative of the Life of Frederick Douglass†as well as in other narratives about slaves is inequality. Douglass attempts to showRead MoreEducation as a Reflection of Social Values in Langston Hughes One Friday Morning and Frederick Douglass Learning to Read and Write1632 Words  | 7 Pagesvalues is one of the predominant themes in both Langston Hughes short story, One Friday Morning, as well as Frederick Douglass Learning to Read and Write, the latter of which is actually the seventh chapter of Narrative of the Life of Frederick Douglass, An American Slave. A plethora of similarities exist between these works, both of which include the education of an African American protagonist, the aid of Irish benefactors, and social conventions that seek to prevent both of the aforementionedRead MoreNarrative Of The Life Of Frederick Douglass Essay1102 Words  | 5 PagesDate Narrative Of The Life Of Frederick Douglass Writing in the favor of black people has always remained controversial from the very beginning. Critics regard such writing as â€Å"a highly conventionalized genre†indicating that â€Å"its status as literature was long disputed but the literary merits of its most famous example such as Frederick Douglass s Narrative of the Life of Frederick Douglass†¦are widely recognized today.†(Ryan:537) Despite of such severe resistance, writers like Douglass have pennedRead MoreSlaves Narratives: Frederick Douglass, Olaudah Equiano Essay1477 Words  | 6 PagesSojourner Truth, Frederick Douglass, and Olaudah Equiano all have extremely interesting slave narratives. During their lives, they faced plenty of racist discrimination and troubling moments. They were all forced into slavery at an awfully young age and they all had to fight for their freedom. In 1797, Truth was born into slavery in New York with the name of Isabella Van Wagener. She was a slave for most of her l ife and eventually got emancipated. Truth was an immense women’s suffrage activist. SheRead MoreAnalysis Of Narrative Of The Life Of Frederick Douglass1450 Words  | 6 PagesReid Champlin Mrs. Stack AP English, Period 7 14 August 2015 In His Own Words: Analysis of The Narrative of the Life of Frederick Douglass They say that one can never fully understand a situation until he/she is put into that scenario themselves. Too often, history is written by those who have only read and researched the issues, remaining distant and objective to get all the facts straight. While there is honor in this approach, one cannot experience the horror of war, the thrill of victory, or
Wednesday, May 6, 2020
Against Concealed Carry Law Free Essays
string(68) " of the people to keep and bear arms shall not be infringed†\." The topic of concealed carry is something that a lot of people are talking about. Turn on the news, the radio, read the newspaper, surf the internet and the topic of conceal carry will be discussed. The reason it is so highly discussed is due to the effect that conceal carry will have on everyone regardless of race, age, and socio- economic background. We will write a custom essay sample on Against Concealed Carry Law or any similar topic only for you Order Now As a resident of Illinois, the most recent state to adopt concealed carry, there continues to be much concern about how it will be monitored and enforced. Will there be an increase in public safety with the adoption of concealed carry or will here be an increase in gun related injuries and fatalities. The research process for this paper consisted of a comprehensive search via internet of Journal articles related to gun control and concealed carry, library database review, newspaper archives, and broadcast media reports. For the Journal articles and the library database review, the key words â€Å"concealed carry’ and â€Å"gun control†were utilized. In reviewing the results from the use of the key words, Journal articles were then organized chronologically from oldest to most recent publication date within groups of relevant subject matter. The selected articles were reviewed and pertinent information was noted for use. Since Illinois is the most recent state to adopt the concealed carry law, newspaper archives were examined for articles concerning the issue in the local News Gazette, the Springfield State Journal Register and the Chicago Tribune. Articles written in 2013 discussing the adoption of the law were used to build a timeline covering the process to date. Broadcast media sources were searched for recent broadcasts related to concealed carry and gun control, and for examples of recent gun violence where the assage of concealed carry was proposed as the solution to preventing future incidents or blamed as the reason the incidents occurred. Broadcasts fulfilling these requirements were viewed and used to provide evidence on both sides of the issue. Finally, websites for groups on both sides of the issue were reviewed for commentary and viewpoints that would greater examine the arguments both for and against concealed carry. The National Rifle Association (NRA) and the Students for Concealed Carry, both national organizations provided the voice for pro concealed carry. To represent those against concealed carry, The National Order of Fraternal olice and FINDINGS The May 2013 online article by Facts on File News Services, takes a closer look at gun control following the violence that broke out in an elementary school taking the lives of children and teachers. It was another senseless shooting that shook the nation and seemed it was the final straw forcing individuals and government offices to increase efforts to tighten gun laws. The second-deadliest mass shooting ever to occur in the United States was the Newton shooting. Only by the 2007 Virginia Polytechnic Institute and State University shooting where a gunman had took 32 lives hootings in the United States to three in 2012. It was reported in December of 2012 that the Obama administration would support a bill to ban assault weapons, as well as consider a ban on high-capacity magazines, preventing the operator of a gun from rapid fire and rapid reload ofa firearm. January 2013, President Obama urged Congress to pass gun control measures requiring background checks and declaring a ban on assault weapon. His message was that background checks would tighten the ability of individuals to purchase weapons from gun shows or from private dealers where background checks were not required. Close control on the sale of military- style semi-automatic guns or ‘assault weapons’ was perceived to be a much more difficult process. When put toa vote in front of the senate, Senators voted 54-46 against universal background checks, 54-46 against limits on the size of high-capacity ammunition magazines, and 60-40 against a ban on the manufacture and sale of assault weapons in April 2013. In response to the vote, Obama blasted the gun lobbyists of spreading lies about the expansion of the background checks by implying that gun registry would be controlled by government officials. Those on both sides of he aisle, who assumed a Pro-gun control stance for legislation, committed their voice to the pursuit of gun control. In all 50 states, the carrying of a concealed gun is now legal according to an article that appeared on the website ProCon. org in October 2013. Only Washington, D. C. revents concealed carry except for both active and retired law enforcement officers. This article explores both sides of the concealed carry debate. For example, between May 2007 and March 2010 statistics reveal that nine law enforcement officers and 142 non-law enforcement individuals were killed by concealed carry handgun permit olders across the nation. It is also statistically significant to note that the majority of those who legally carry concealed do not abuse their rights and are no n-violent. While it may seem obvious that criminals are less likely to attack someone that they believe might be armed, it is also important to emphasize that handguns are not an effective form of self-defense often resulting in injury and death for the individual carrying. A concealed handgun significantly increases the chances of a confrontation escalating in violence to a lethal degree. The risk of suicide is magnified as a vast ajority of all suicide attempts are done in times impulsiveness where not only owning, but carrying a handgun gives an individual a method to act. There are those proponents of concealed carry who will tout the Second Amendment of the U. S. Constitution as a proof that citizens, who are to bear arms for a well-regulated militia, should be entitled to personal carry. Those on the anti concealed side remind us that the Second Amendment provides for bearing arms when there is a need for â€Å"a well regulated militia being necessary to the security of a free state, the right of the people to keep and bear arms shall not be infringed†. You read "Against Concealed Carry Law" in category "Papers" The Constitution does not discuss nor promote concealed handguns for personal protection. Eleven states have â€Å"may issue†laws which give law enforcement discretion in issuing permits. In a February 26, 2013 newspaper article written by Tom Kachich, State Representatives from Illinois approved a number of amendments to pass the concealed-carry law which would allow Illinoisans to carry weapons in public; however they would need to meet certain requirements that needed to be completed concealed-carry, legislation stated that Illinois was going to be a â€Å"shall state†, meaning that larger numbers of citizens would be able to acquire permits. The catch to obtaining a permit is eight hours of training including live-fire training, and would need to undergo a criminal history background check. In order to get a permit, the individual would have to pay an eighty dollar fee for a five-year permit. Representative Brandon Phelps elaborated â€Å"that there would be no limitation on the number of weapons a permit-holder could carry, but that the bill is more restrictive than we ever wanted it to be. †A weapon may not be carried in schools, child care facilities, local government buildings, libraries, stadiums, places of worship, casinos, and is even restricted on mass transit. Phelps’ amendment would also not permit for those on campuses of colleges and universities to carry a firearm. State Representative, Naomi Jakobsson, proposed another amendment which was approved by the House which stated that firearms should be restricted in hospitals and mental health facilities. Karen Farkas wrote an article in the September 2013 edition of the Cleveland News about concealed carry on college campuses. Of the 1,649 students surveyed at fifteen public colleges in the Midwest, 78% reported that they did not support the carrying of handguns on college campuses. Most students reported that not only ould they not feel safer on campus; they were concerned about the potential for an increased risk of suicides and homicides. Ohio is a part of 49 states that have concealed carry weapons laws and one of 22 states that ban carrying a concealed weapon on a college campus. â€Å"l think for the majority of people this (concealed handguns) is not on their radar screen because it is so absurd,†said Amy Thompson, who is a professor in the department of public health at the University of Toledo who led the study. Why bring guns into the learning environment? When I talk to my students (about concealed carry) they say ‘Are you kidding me? I don’t want a kid sitting next to me in class with a backpack with a gun in it. †Thompson, who is a part of a team of researchers, conducted a survey with the faculty and university presidents to see who supported the concealed carry and who didn’t. â€Å"As a public health professor I wanted to look at who is pushing this and is it something that really, truly everyone wants,†she said. College students need to be aware of the value of a concealed carry weapon because a college campus is no different than a small city. Kurt Mueller, who is the organization’s public relations director said, â€Å"The survey aid that most students believed that allowing concealed carry would increase the risks of suicides and homicides, and if you wanted to commit a homicide with a firearm you don’t need a carry a permit to do it because they aren’t worried about violation of the firearms law. Thompson said that a survivor of the Virginia Tech shootings who was shot four times spoke on her campus and said even if he had been armed he wouldn’t have been able to do anything and would have been more likely to be killed. And Thompson says, â€Å"There is tons of research that will back that up. The study that she instructed also found that about 16 percent of undergraduate students own a firearm and 20 percent witnessed a crime on their campus that involved f irearms; about 66 percent felt that if they carried gun it would make them less likely to be bothered by others. eapons on college campuses, and five other states put forth bills that would prohibit concealed weapons on campuses. Even though the legislation was pushing for weapons, studies suggest that a large number of college students did not support allowing concealed weapons while attending school. 78% of the students, who were urveyed at 1 5 different Midwestern colleges and universities, expressed opposition to concealed weapons, according to the study which was published in the Journal of American College Health. This issue of allowing people to carry concealed weapons at universities and colleges around the U. S. has been raised several times in recent years,†said Jagdish Khubchandani, who is a member of Ball State University. â€Å"This is in spite of the fact that almost four of every five students are not in favor of allowing guns on campus. †In a statement published July 12, 2013 The National Rifle Association (NRA) roposed that the Second Amendment is a far more important portion of the Bill of Rights, suggesting that far more emphasis should be placed on it than even the First Amendment. This belief is behind the NRA attempts the legislature and the courts to be able to expand rights to gun owners while weakening the rights of gun opponents. The NRA views the resistance to concealed carry as a type of reverse discrimination which would prevent people who should have the ability to protect themselves from that right. The passage of concealed carry laws has been a focus of the NRA. Their tance is that while individual rights are important, nothing is important as the right to carry. Another group that is pro- concealed carry law would be a student organization known as Students for Concealed Carry on Campus. These students believe that if they were allowed to carry a concealed weapon on them that they would feel safer walking alone at night or even if someone they did not know approached them. They support the individual’s right to defend themselves in times of personal Jeopardy. For every group that supports concealed carry, there is a group of people who do not. One such group is The National Order of Fraternal Police. A group of law enforcement officers, this group strongly believes that they should be the only ones to have a handgun. Police officers have been highly trained regarding the necessity of the use of a weapon. These officers are entrusted by their cities and communities to utilize firearms only when essential for public safety. In a profession which is not only dangerous, but also unpredictable, the concern that the officer will not know whom is armed and who is not could raise the intensity surrounding altercations, and holds the potential for concealed carriers to get involved in situations they are ot prepared for. Further Research Currently the most interesting sources were the ones about the facts about concealed carry and the attempt to pass the gun control law after the school massacre fail. One of the issues emerging was whether or not college campuses should allow students to carry a concealed weapon on them while at school. Some students thought that they should be able to carry a gun so that they would feel safer when walking alone at night; while others weren’t keen on the idea of carrying a weapon. Most people would agree with having a concealed weapon, even though you ave to complete a certain amount of training hours and live fire hours to carry a concealed carry rather than be for it since there has been so many school shootings and even shootings in my town not too long ago. How to cite Against Concealed Carry Law, Papers
Sunday, May 3, 2020
Target Corporation free essay sample
Target Corporation is an outlet store for consumer goods which is the second largest behind wal- mart in the United States. The company was incorporated to do outlet business of consumer goods. The company has expanded all over US and it is becoming a household name in the United States. Target Corporation is contemplating of opening another outlet in West Virginia while closing the Michigan branch. The company is currently incurring annual costs of $ 5 million costs as management costs, rental expenses of $7.2 million for warehouse for all the branches in West Virginia. These costs will not change whether the company decided to the company decides to add the branch. the Michigan branch cost is as follows: Revenue                                           100,000,000 Cost of goods sold                             78 ,000,000 Salaries and wages                             6,000,000 Depreciation                                      2,000,000 Apportioned rent                               6,000,000 Apportioned management expense    8,000,000 Other costs                                        2,000,000 Profit (loss)                                        (2,000,000)  The company predicts that its revenue and cost of doing business under the additional branch will be as follows: The new branch is assumed to generate the following costs and revenues: Revenue                                            120,000,000 Cost of goods sold                             94,000,000 Salaries and wages               8,500,000 Depreciation                     4,000,000 Apportioned rent                  5,000,000 Apportioned management expense    7,200,000 Other costs                      1,000,000 Profit                           300,000. We will write a custom essay sample on Target Corporation or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page From the profit ad loss account prepared for the two branches above, it looks profitable to close the old branch and open the new branch. However, before shutting down the Michigan branch and opening the West Virginia additional branch a number of costs will be considered and these are relevant and irrelevant costs. in this case apportioned rent and management cost are irrelevant costs. These two costs will be incurred in West Virginia and Michigan with the existence or non- existence of the two branches. The analysis of the two costs will be as follows. Analysis excluding irrelevant costs.                                                           New branch at       Michigan branch.                                                           West Virginia. Revenue                                            120,000,000              100,000,000 Cost of goods sold                             94,000,000                78,000,000 Salaries and wages                             8,500,000                  6,000,000 Depreciation                                      4,000,000                  2,000,000 Apportioned rent                                   Apportioned management expense                    Other costs                     1,000,000                  2,000,000 Profit                                                 12,500,000                14,000,000 The Michigan branch although looks to be making loses should not be closed because it is making profits which are swallowed by irrelevant costs. the new branch should not be opened because after careful analysis of relevant cost I can conclude that it is not cost effective to operate it in the area. If the decision for the management is to shut one and operate one the best decision will be to maintain the Michigan branch and fail to operate or open the West Virginia branch. This is because the Michigan branch is more profitable as compared to the proposed West Virginia branch. NB: the figures in this case are imaginary and opening a new branch for the target company is hypothetical meant for this assignment.
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