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6. https://heinonline.org/HOL/Page?handle=hein.journals/jtrnlwp6&id=553&div=&collection=

CHAMLIN

Fundamental Right to Life Grounds. https://papers.ssrn.com/abstract=3587934

long-term debt is $250

“Capital punishment is the most premeditated of murders. – Albert Camus.” The Death Penalty is among one of the many topics that cause much debate and bring controversy whenever it is addressed in our criminal justice system. Over the course of my undergraduate studies, I have read and researched a lot of data behind this concept and although some of it may be convincing, I have stuck with my stance that the death penalty is wrong and should not be supported. Capital punishment is a topic that I am highly passionate about and have formed many opinions on. The death penalty creates issues in society and has many risks attached to it. While I disagree with capital punishment, the majority of Americans agree with it and its policies. Most of them side with the fact that if you kill a person, then you should be killed as well – an eye for an eye. They feel that if you do such a heinous act, then why should mercy be shown towards you? Their perspectives on supporting the death penalty revolve mostly around revenge and retribution. These concepts date back to a Babylonian law from Hammurabi’s code which are said to have originated in 1754 BC. Although many countries still abide and their implement philosophies, death penalty creates social injustices. While revenge may leave a sense of satisfaction to some, it can be agreed that there is nothing good about taking revenge into one’s own hands. As a society, who are we to judge another? Why should we take a person’s life into our hands? The answer is simple – we are no one to decide whether a person gets to live or not. Taking away the life of a person because they killed someone does not change or make the situation right overall, two wrongs do not make right. If anything, we make the system worse by taking away more and more lives. There are other alternatives to giving them the highest punishment possible and one of them is sentencing them to life without parole. Life without parole makes a person spend the rest of their lives inside of a cell, with no chance of getting out and reminding them of their consequences. If we are looking to punish someone for murdering another person, we should do it in a way where we don’t stain our own hands, but rather remind a person of their actions. Continuing on, the death penalty shouldn’t be supported is the fact that race and place can have a toll on the sentencing. Although everyone is supposed to receive a fair and easy trial by their peers, sadly this does not always happen. Data and statistics show that blacks are often more incarcerated than whites, especially when the victim is white. Race should not be a factor in deciding whether someone gets to live or not. Evidence from prosecutors suggests that the death penalty was easier to seek if the defendant was black and jurors have states that the person’s race influenced their decision. All cases should be from an unbiased point of view and as per research, being unprejudiced is not guaranteed. The system is unfair, and racism is ingrained in it. Aside from the bias that is influences it, capital punishment does not serve as a deterrent for crime. If capital punishment were causing crime rates to go down, then maybe there would be a benefit towards using it. “Scientific studies have consistently failed to demonstrate that executions deter people from committing crime. Around our country, states without the death penalty have a lower murder rate than neighboring states with the death penalty.’ (OADP) If no evidence for deterrence has been found, why are states still using the death penalty? How is it benefiting society? There is no reason other than revenge against another person. When the state is the one killing, that means that we are also killing because we represent the state. The death penalty centers on ideas from past centuries and does not consider the dignity that a person has left.

Accounting assignment 1

Name

Institution

Course

Date

1 In a brief but comprehensive response, define the role of accounting. (You are required, amongst others, to address accounting information, users of financial information, the accounting process and the role of financial accounting vs. management accounting.)

Accounting is one of the fastest growing fields in the UAE. In today’s society, the demand for good accountants for exceeds the supply. As our country has expanded, business and industry have become more and more complex, so control here is very important. And control depends on a great deal of the bookkeepers and accountants who can analyze figues and advise management on what should be done. They are using more scientific ways changing money, figuring change, and collecting sales taxes. Moreover, department stores and other companies now have plants and offices widely scattered throughout the country. A new set of bookkeepers and accountants, is needed at each branch. I know there are many managements supervisory, and junior or senior executive positions are bing filled by people who started as accountants because accountants have the knowledge of methods and finance and comprehension of the fundamentals of business, and accounting is the foundation of sound business.

The two kinds of accountants, public accountants and private accountants serve different important functions in business organization. Business enterprises, government agencies, and nonprofit institutions, such as universities and churches more are more likely use public accountant. They offer their services to the general public on a fee basis in much the same way as do lawyers, doctors, and dentists. In addition, the larger firms have professional accountants on their staff who work for a salary, but are also considered public accountants. The two important areas, auditing and tax services are also the job for public accountants.

In a single business enterprise or nonprofit organization, the main job for private accounts in to handle the finanacial records. Manufacturing or other concerns are also need accountants, in that situation, they are often called industrial accountants. In addition, accountants are employeed by all branches of federal state, and local government, including government-owned corporations. Accountants in private and government work customarily specialize in the performance of a single type of accounting service, they may do any of the types of accounting service just described above. They also tend to become specialists in a narrow field of employment such as a particular branch of manufacturing, public utilities, or transportation.

2. In general, explain what the statement of comprehensive income (income statement) and statement of financial position (balance sheet) portray about a business entity and briefly discuss what is contained in each statement.

The balance sheet and income statements are used in financial accounting because they are regarded as the most important financial statements. The Balance sheet lists assets and liabilities of the organization in a given financial period or fiscal year. An income statement was also known as Profit and loss statement and it’s a report for income and expenses over a specific period of time maybe quartile year.

In regard to performance an income statement shows how a company has performed by listing sales and expenses and the resulting profit or loss. A balance sheet summarizes the company’s assets liabilities and shareholders’ equity at a specific point in time to analyze how a company pays for things (Weygandt, Kieso, 2008). Income statements report operating results such as, sales and expenses. This allows investors to evaluate company’s performance and gives a prospect on the way forward. The balance sheet on the other hand presents the strengths of a company which enables investors to factually calculate days of working capital. Balance sheets can also identify trends of how net profit is used, receivables and the payables.

Balance sheets

Balance sheet in organizations helps the managers to know what is in the business (assets) also to know what is not in the business (liabilities). The balance sheet, on the other hand, provides information to the managers on how debts should be paid, and to assess the operations to finance the business.

The balance sheet assists many managers of the business how to make right decisions in the business regarding equipment purchasing in the organization. Business managers also need the balance sheet for deciding on the best credit sources for business by showing accounting equations representations in a physical way.

For the investors, balance sheet is a document which is necessary for review learning to the company to know the total cash amount in hand, and how much does the company owes plus when the payments are to be done. Many investors tends to compare the company’s present balance sheet to find out whether that it has any increased debts, by building up the inventory, and depleting cash which might raise concern. Balance sheets helps government agencies in making sure that businesses are complying to the set laws. It provides information for all the potential lenders in businesses on credit worthiness in the business.

3. Briefly discuss the difference between the cash basis and accrual basis of accounting using the example of rent of 24000AED being paid in advance by Company A for 12 months from 1 September 2014. Company A has a December year end.

The major variance between cash and accrual basis accounting is the timing when revenue and expenses are to be recognized. The cash method of accounting is used revenue only when the money is received and for expenses only when money is paid out. The accrual method records the revenue when it is earned and expenses goods and services when they are incurred. The revenue is recorded even if money has not been received or if expenses have been incurred but no cash has been paid.

For the accrual method 24000AED is recorded even if it has not been paid while for the cash method, 24000AED will not be recorded till the amount is paid.

4.The CEO has described an item in the financial statements of Brave Brands Marketing as “…a present obligation, arising from a past event, the settlement of which is expected to result in an outflow from the enterprise of resources embodying economic benefits.” Describe using accounting terms the above statements.

In finance, a liability can be explained as an obligation of an entity coming from past events or transactions, the settlement of which may come from transfer or use of assets, service provision or other economic future yielding.

A liability has the following characteristics;

A liability is any borrowing type that a person takes from another person or bank for the aim of bettering his project and is always payable within a set period of time. It is also the responsibility to other people that comprise settlement by future transfer or assets use, service provision, and other transaction yielding an economic advantage. Assets = Liabilities + Owner’s Equity.

5. You received the following chart:

You need to:

Arrange these costs in a table that lists factory overhead costs for the year.

Advertising expense 85000

Amortization expense 16000

Bad debt expense 28000

Depreciation expense-office equipment 37000

Depreciation expense-factory building 133000

Depreciation expense-factory equipment 78000

Factory insurance expired 62000

Factory supplies used 21000

Factory utilities 115000

Income taxes 53400

Property taxes on factory equipment 14000

Finished goods inventory Dec 31 15000

Finished goods inventory, Dec 31 2011 12500

Goods in progress inventory Dec 31, 2010 8000

Goods in progress inventory Dec 31, 2011 9000

Repair expense- Factory equipment 31000

2- Analyze the remaining costs and select those related to production activity for the year; selected costs should include the materials and goods in process inventories and direct labour

Factory supervision 74000

Factory supplies used 21000

Interest expense 25000

Miscellaneous expense 55000

Raw material inventory, Dec 31, 2010 60000

Raw material inventory, Dec 31, 2011 78000

Raw material purchases 313000

Salaries expense 150,000

Sales 1,630,000

Part 2:

Instructions:

 This is a group assignments. Students should form groups of 2- 4 members

 Please note that groups of more than 4 people can’t be accepted and their work will not be graded

 All students in a group can produce the same answers

 Each student should provide a reflective paragraph on the challenges and problems they faced in the report and how they overcame it. (This shouldn’t be more than 100 words per student)

 Answer the following three cases:

Case 1:

A Dubai factory manufactures garden huts. The production process is classified into two production departments, Assembly and Joinery. There is one service department, the canteen. The relevant forecast information for the year ahead is as follows:

Indirect costs for all three departments in total as well as the apportionment methods are as follows:

The following information is available for each department: REQUIRED

REQUIRED

1. Allocate production overhead costs to the Assembly, Joinery and Canteen departments using the apportionment methods provided. Use the format below to answer the question.

Total (R) Assembly (R) Joinery (R) Canteen (R)

Indirect labor 90 000 48000 36000 6000

Indirect material 81 000 43740 37260 Heating and lightening 25 000 10000 12000 3000

Rent and rates 30 000 12000 14400 3600

Depreciation 56 000 30000 24000 2000

Supervision 45 000 24000 18000 3000

Power 36 000 18000 16000 2000

total 363 000 185740 157660 19600

2. For each production department, calculate an overhead cost rate, based on labour hours, which may be used to absorb production overhead cost to jobs (correct to two decimal places).

Total (R) Assembly (R) Joinery (R) Canteen (R)

Indirect labor 90 000 48000 36000 6000

Cost rates 53.33% 40% 6.67%

3. Find the overhead cost of a job which spends three labour hours in the Assembly department and four labour hours in the Joinery department (correct to two decimal places).

  Total (R) Assembly (R) Joinery (R) Canteen (R)

Per hour   48000 36000  

3 hours   144000 108000 252000

Case 2:

The following planned results are available for ABC Company with a single product:

REQUIRED

1 Calculate the break-even point in units.

Break-even Sales Units = FC

p − v

p is the price per unit,v is variable cost per unit andFC is total fixed cost.

Break-even Sales Units = 7200

201600-120960

Break-even point = 0.803 2 Calculate the margin of safety in units.

MOS =  72000 – 0.8*224000

72000

Margin of safety is 2.49

3 What would be the required sales volume to earn a profit of 10 000?

Profit = total sales – variable costs

10,000 = Sales – 120960

Sales = 130,960

Case 3:

XYZ Company has a single product and the following information for the period has been provided:

1 – What sales revenue is required to break even (rounded to the nearest whole cent) using the contribution margin %?

Breakeven is at this stage 0.

Break-even = FC

p − v

0 = FC

p − v

p-v=FC

600 00*S – 442,500*60000 = 262,500*600000

S – 442,500 = 262, 500

S = 180000

Briefly explain what happens to the breakeven point and the margin of safety in the following circumstances:

An increase in the selling price of a product

An increase in sales increases the break-even point and increases margin of safety

A decrease in variable costs per unit

A decrease in variable costs decreases the break-even point and decreases margin of safety

An increase in fixed costs

Increases break-even point and decreases margin of safety.

Essay #2: Analysis of Mood in a Short Story

Description: Analyze how the author establishes the mood, or atmosphere, of one of the stories on the syllabus through any four or five of the following rhetorical elements of fiction: diction, syntax, rhythm, alliteration, repetition, setting, imagery, metaphor, dialogue, or other elements approved by the professor. You must use one of the stories that we read for class; however, you may not use “The Story of an Hour.”

Rhetorical Purpose: Your task is to make a convincing argument about the dominant mood of the story you choose and analyze the rhetorical means by which the author establishes that mood. You are writing an expository essay explaining your analysis and close reading of the story to your readers. You will work particularly on using concrete details and evidence in support of a more abstract general argument. You will need to read and re-read the story many times in order to be familiar with story. Do not use Sparknotes or any other literary “guide.”

Audience: Your audience is the rest of the class specifically, and anyone who is reading the story for the first time. You should consider yourself more familiar than your readers with the story, and you are therefore explaining how the story works in order to augment your readers’ understanding of the story. You must be clear, direct, focused, and thorough in the development of your analysis, without being pedantic or condescending to your reader.

Goals: To help you develop critical thinking and close-reading analytical skills; to help you develop your voice as a writer; to help you construct an argumentative thesis statement and develop it with textual evidence and analysis; to give you practice citing primary sources and constructing a Work Cited page.

Format: 3 full pages of text, minimum, with an additional page for your Work Cited. No outside or secondary sources are to be used whatsoever. We will read about and discuss mood and the rhetorical techniques in class. 1” margins on all sides; four-line heading, page numbering and other formatting to conform to MLA guidelines as specified in Writing About Literature. You must provide parenthetical page citations for quotations used in the text of your essay and include a properly formatted Work Cited page conforming to MLA standards.

Module 11: The rise of the New Left, the Counterculture, and Feminism

Student’s Name

Institutional Affiliation

Course

Instructor’s Name

Due Date

Module 11: The rise of the New Left, the Counterculture, and Feminism

Various politicians have utilized multiple strategies to ensure gaining the trust of voters. The “Southern Strategy” is among these numerous strategies utilized in politics. It was the plan utilized successfully by Nixon to boost voting among white voters, specifically in the south. His campaign heavily emphasized state’s rights, law, and order to draw white voters that were focused on racial integration. Various critics claimed that the language utilized in this particular strategy was a wrong response concerning the civil rights movement’s success and an appeal to racists. Thus, the entire “Southern Strategy” preface was a call to racism, particularly against the Blacks, to acquire white voters’ support in the south (Carter, 2013). Some movements that happened in the 1960s and 1950s resulted in more in-depth Southern racial tension than before. The movements consisted of the Voting Rights Act and Jim Crow Laws demolition.

Several approaches to the “Southern Strategy” existed throughout politics from multiple politicians such as George Wallace and Richard Nixon. Nixon’s “Southern Strategy,” when compared to Lee Atwater’s strategy, there was a relatively similar approach to the present issue, especially in examining the directions of the approaches. In his ill-famed interview, Lee Atwater talked about establishing a more theoretical way of handling America’s racial issues that would contribute to a considerable agreement among all people. He argued that Blacks are getting more abstract by talking about states’ rights and forced busing (The Nation, 2012). In addition, he said that his generation would be the Southerners’ initial generation that would not be biased. Therefore, Atwater’s strategy was similar to Nixon’s “Southern Strategy.”

George Wallace was specifically driven by raw emotions and rage, which resulted in him becoming an influence and power position. His utilization of religion and fear in the various speeches he made enabled Wallace to obtain a trusted following that believed all his words were laying a base for the republican party’s dominance. Thus, Carter showed his idea concerning ‘Wallace Factor’ by highlighting that “the trick for candidates who hoped to benefit from the ‘Wallace Factor’ was to exploit the grievances he had unleashed while disentangling themselves from the more tawdry trappings of his message”; this explained gathering a voter fundamental constructed on factors and performance showed by Wallace and simultaneously avoiding the unnecessary and profane elements that may contribute to the specific candidates losing various voters from varying localities (Carter, 2013). Thus, it meant in case a certain candidate had the ability to capitalize on these specific ideals without necessarily getting stuck in the message. Hence, they would obtain success at that point.

Atwater showed a similar political strategy in his infamous interview when arguing the Republican Party’s rise beginning the 1970s to 1990s. His strategy to encourage the Republican Party had similar agenda involving pleasing white southerners. However, he used a considerably subtle dialect to keep away from critics from various more liberal voters. Lee Atwater discussed support gained for the Republican Party utilizing various economic policies. These were to be the platform’s face, but these particular policies would affect the black race negatively. In addition, Atwater utilized varying tactics compared to different republicans, where he appealed to white extremists in a considerably mild way.

Carter, in contrast to Atwater, had a belief that the Republican Party’s rise, particularly in the south, was established on the base Wallace had developed. I agree with this idea of Carter because the vibration of such dramatized and religious politics is presently visible in the south. The southern fear and faith concerned with politics significantly reflect the passion visible in various of Wallace’s campaigns.

Moreover, Atwater’s approach utilized multiple similar tricks that Carter’s book describes; this included the cover he had concerning the fundamental racist strategies in his existing political manifesto. For instance, the “Wallace Factor” is among the described similar trick that exploited the demands that Wallace had seen from other people to ensure acquiring their trust and obtaining his position in the office. He was then to carry out what he desired after gaining office. Similarly, Atwater explained the similar tactic of communicating significant abstract issues and avoiding being more detailed on the campaign’s aims but progressing in gaining voters’ trust.

Willie Horton’s ads critics were fair to say that they were racism-masked ads. The primary focus while watching the ads involves how Dukakis desired to permit weekend prison passes and declined to be involved with the death penalty for individuals with first-degree murder convictions. An African American, Willie Horton, is among the inmate focused on the ads (RETRO REPORT, 2016). He was arrested for rape, murder, and robbery. Therefore, they chose a Black American rather than any inmate and utilized his race to affect Dukakis’ rally further, specifically fighting against the death penalty.

References

Carter, D. T. (2013). The politics of rage : George Wallace, the origins of the new conservatism, and the transformation of American politics. Louisiana State University Press.

RETRO REPORT. (2016). Willie Horton: Political Ads That Changed the Game | Retro Report. Www.youtube.com. https://www.youtube.com/watch?v=sdJ97qWHOxo

The Nation. (2012). Exclusive: Lee Atwater’s Infamous 1981 Interview on the Southern Strategy. Www.youtube.com. https://www.youtube.com/watch?v=X_8E3ENrKrQ

Module 11

Student’s Name

Institutional Affiliation

Course

Instructor’s Name

Due Date

Various politicians have utilized multiple strategies to ensure gaining the trust of voters. The “Southern Strategy” is among these numerous strategies utilized in politics. It was the plan utilized successfully by Nixon to boost voting among white voters, specifically in the south. His campaign heavily emphasized state’s rights, law, and order to draw white voters that were focused on racial integration. Various critics claimed that the language utilized in this particular strategy was a wrong response concerning the civil rights movement’s success and an appeal to racists. Thus, the entire “Southern Strategy” preface was a call to racism, particularly against the Blacks, to acquire white voters’ support in the south (Carter, 2013). Some movements that happened in the 1960s and 1950s resulted in more in-depth Southern racial tension than before. The movements consisted of the Voting Rights Act and Jim Crow Laws demolition.

Several approaches to the “Southern Strategy” existed throughout politics from multiple politicians such as George Wallace and Richard Nixon. Nixon’s “Southern Strategy,” when compared to Lee Atwater’s strategy, there was a relatively similar approach to the present issue, especially in examining the directions of the approaches. In his ill-famed interview, Lee Atwater talked about establishing a more theoretical way of handling America’s racial issues that would contribute to a considerable agreement among all people. He argued that Blacks are getting more abstract by talking about states’ rights and forced busing (The Nation, 2012). In addition, he said that his generation would be the Southerners’ initial generation that would not be biased. Therefore, Atwater’s strategy was similar to Nixon’s “Southern Strategy.”

George Wallace was specifically driven by raw emotions and rage, which resulted in him becoming an influence and power position. His utilization of religion and fear in the various speeches he made enabled Wallace to obtain a trusted following that believed all his words were laying a base for the republican party’s dominance. Thus, Carter showed his idea concerning ‘Wallace Factor’ by highlighting that “the trick for candidates who hoped to benefit from the ‘Wallace Factor’ was to exploit the grievances he had unleashed while disentangling themselves from the more tawdry trappings of his message”; this explained gathering a voter fundamental constructed on factors and performance showed by Wallace and simultaneously avoiding the unnecessary and profane elements that may contribute to the specific candidates losing various voters from varying localities (Carter, 2013). Thus, it meant in case a certain candidate had the ability to capitalize on these specific ideals without necessarily getting stuck in the message. Hence, they would obtain success at that point.

Atwater showed a similar political strategy in his infamous interview when arguing the Republican Party’s rise beginning the 1970s to 1990s. His strategy to encourage the Republican Party had similar agenda involving pleasing white southerners. However, he used a considerably subtle dialect to keep away from critics from various more liberal voters. Lee Atwater discussed support gained for the Republican Party utilizing various economic policies. These were to be the platform’s face, but these particular policies would affect the black race negatively. In addition, Atwater utilized varying tactics compared to different republicans, where he appealed to white extremists in a considerably mild way.

Carter, in contrast to Atwater, had a belief that the Republican Party’s rise, particularly in the south, was established on the base Wallace had developed. I agree with this idea of Carter because the vibration of such dramatized and religious politics is presently visible in the south. The southern fear and faith concerned with politics significantly reflect the passion visible in various of Wallace’s campaigns.

Moreover, Atwater’s approach utilized multiple similar tricks that Carter’s book describes; this included the cover he had concerning the fundamental racist strategies in his existing political manifesto. For instance, the “Wallace Factor” is among the described similar trick that exploited the demands that Wallace had seen from other people to ensure acquiring their trust and obtaining his position in the office. He was then to carry out what he desired after gaining office. Similarly, Atwater explained the similar tactic of communicating significant abstract issues and avoiding being more detailed on the campaign’s aims but progressing in gaining voters’ trust.

Willie Horton’s ads critics were fair to say that they were racism-masked ads. The primary focus while watching the ads involves how Dukakis desired to permit weekend prison passes and declined to be involved with the death penalty for individuals with first-degree murder convictions. An African American, Willie Horton, is among the inmate focused on the ads (RETRO REPORT, 2016). He was arrested for rape, murder, and robbery. Therefore, they chose a Black American rather than any inmate and utilized his race to affect Dukakis’ rally further, specifically fighting against the death penalty.

References

Carter, D. T. (2013). The politics of rage : George Wallace, the origins of the new conservatism, and the transformation of American politics. Louisiana State University Press.

RETRO REPORT. (2016). Willie Horton: Political Ads That Changed the Game | Retro Report. Www.youtube.com. https://www.youtube.com/watch?v=sdJ97qWHOxo

The Nation. (2012). Exclusive: Lee Atwater’s Infamous 1981 Interview on the Southern Strategy. Www.youtube.com. https://www.youtube.com/watch?v=X_8E3ENrKrQ

Moonshiners, An Illegal Alcohol

Moonshine is an illegal alcohol that is produced from cereals and yeast combined together then fermented. The trade of making moonshine began in Europe after Saint Patrick brought this alchemy from Egypt (Dabney, 33) during the seventeenth century where it was used as a substitute for making wine during winter. Both the Spanish and English government demanded a lot of tax regarding any drink that had a higher percentage of alcohol preferably more than three percent (Institute of Man) from wine makers. Most of the European immigrants who moved to America during this time brought their knowledge about distillation to America. While in America, the moon shinning business continued being brewed especially in states such as Tennessee (Dabney, 134), Appalachia (Dabney, 76) and during this era, it was legal.

During the revolutionary war, the American government found it expensive financing its troops therefore the decision to place a tax on each and every liquor that was produced and consumed (Dabney, 53). As most of the pioneers of making moonshine originated from Europe and fled because of taxation, the majority of them continued making the liquor illegally without paying taxes. Farmers who acquired these skills discovered making moonshine from corn was more profitable as compared to selling their corn for other purposes (History of Moonshine). People discovered a new way of making moonshine and transporting it to the market (Institute of Man). During the United States Civil War, the government under the federal revenuers again looked for other means of getting money thus their attempts to crack down on the large number of illegal moonshine brewers and in the process, the whiskey rebellion began (Dabney, 67; Howell, 121). In the process many vehicles began transporting the liquor in petrol tanks to avoid being stalked by police thus brought about the rise of race companies including Nascar, which is a multibillion dollar company today (Howell, 8).

By definition of moonshine, it is unregulated and contains impurities (Smith, 394). One major side effect of drinking moonshine is the fact that it causes lead poisoning which can result in death or blindness (Smith, 394). Because of the soldering of the stills, the amount of lead deposited is great, when one consumes the alcohol the levels of lead salts build up in one’s body (Dabney, 223) and in the process cause poisoning. Methanol is an impure alcohol that triggers blindness among alcoholic consumers (Institute of Man). This compound is found in large quantities especially in the improper distilled moonshine.

Moonshine being an illegal brew, is made in the confines of the brewer’s residence but a good number of the brewers would hide their distilleries in forests or in deserted places (Dabney, 23) because of the stringent laws related to moon shinning brewers without licenses. The stills used are made of metal most probably copper (Dabney, 162). These stills also consist of a furnace, worm box with a tap, filter bucket, and a thump keg (History of Moonshine). Because most of the items can be found easily, most brewers come up with their recipe and brew the moonshine at home or in a secluded place and place traps in case of intrusion by the authorities (Dabney, 185). These stills can be contaminated because they use dangerous coolants like glycol, which is used as antifreeze in car engines (Institute of Man).

Moonshine is made by mixing corn, which is grounded in hot water. Sugar and yeast are later added to help in the fermentation process (Dabney, 1). The yeast being the main ingredient in making moonshine is the determining factor in the kind of alcohol produced (Institute of Man). Yeast feeds on sugars and gives alcohol as the byproduct together with carbon (V) oxide (Smith, 70). When put under good conditions the yeast can produce around twenty percent pure alcohol but this process of brewing can result in an increase in toxicity levels because of the presence of natural yeast (Institute of Man).

After addition of the mixture of corn, sugars and yeast in the still, it is heated thus making the alcohol evaporate. The evaporated alcohol is directed to the thump keg by means of a pipe (History of Moonshine). In the thump keg, the liquid alcohol is again reheated to get rid of any solid impurities from the first heating process (Dabney, xxv) then the gaseous alcohol is taken to the worm box in a coil inside the box (History of Moonshine). There is cool water in the worm Box used to condense the pure alcohol vapor into liquid (Dabney, xxii). The condensed liquid is then redirected to a filter bucket via the tap in the worm box. Due to the fact that this alcohol produced is illegal, as soon as they are produced, the brewers cannot keep them for long therefore the need to dispose off as soon as possible (History of Moonshine).

Brewers making the moonshine earn a lot of money (Dabney, 23). For them, the amount of money made was enough to bring up their children and live a healthy lifestyle (Dabney, 29). The majority of the materials used to make the alcohol can be found locally, are recyclable, and at a fairly cheap price (Institute of Man). Once the liquor is produced, it is sold fairly cheap (Dabney, 23) thereby attracting a huge number of followers and the profit margin obtained is great. The American government is responsible for collecting billions of shillings annually (Tsai) because liquor alone is worth to the American government as compared to beer or wine (Tsai).

In most states in America, it is legal to brew liquor at home but selling alcohol is prohibited without a permit. The Volstead Act, which was passed by the congress in 1919 (Dabney, 106) was enacted and enforced the subsequent year. This law was initially enforced to make alcohol expensive for the normal American and in the process, stress out the importance of living in an alcohol free environment (Cohen, 41) and prohibit consumption of illegal alcoholic beverages by the American society (History of Moonshine). Although it was met by a negative response by the majority especially the poor (Dabney, 106), the Volstead law made sure that alcoholic beverages produced were of the right alcohol content to be consumed by citizens.

The Blaine Act, which was passed during the late twentieth century. This law ended the prohibition of making spirits (History of Moonshine). A majority of legal brewers began making alcohol that is relatively cheaper to the American citizen therefore most of the moonshine brewers nearly ran out of business (History of Moonshine).

Consumption of alcohol is good because a large number of brewing companies have a legal permit with the required facilities used in making such beverages. Consumption of moonshine in most cases can be detrimental. There are health risks involved in consumption of such spirits. Due to the fact that these drinks are brewed in secrecy, the brewer might forget to consider the right conditions necessary to brew alcohol thus the yeast may end up building large doses of impurities. Another thing that should prevent people from consuming moonshine is the fact that the chambers used to heat the alcoholic mixtures are made from compounds of lead, which can cause serious health implications.

Works Cited

Cohen, Daniel. Prohibition. Minnesota: Millbrook Press, 1995

Dabney, Joseph Earl. Mountain spirits: a chronicle of corn whiskey from King James’ Ulster plantation to America’s Appalachians and the moonshine life. New York: Scribner, 1974.

Dabney, Joseph Earl. More mountain spirits: the continuing chronicle of moonshine life and corn whiskey, wines, ciders & beers in America’s Appalachians. North Carolina: Bright Mountain Books, 1980.

Howell, Mark D. From Moonshine to Madison Avenue: A Cultural History of the NASCAR Winston Cup Series. New Hampshire: Popular Press, 1997.

Smith, Andrew F. The Oxford Companion to American Food and Drink. New York: Oxford University Press, 2007.

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