Sociology and Religion

Introduction Sociology and religion have significant relationships, as sociology is the study of human behaviors and interactions at the individual level or group level. On the other hand, religion is composed of a group of individuals having the same beliefs, values, and principles, and thus they influence one another and society in the development of social systems that hold people together.Advertising We will write a custom essay sample on Sociology and Religion specifically for you for only $16.05 $11/page Learn More Usually, sociology has two important aspects in the study of groups or individuals. First, sociology enhances understanding of group dynamics in terms of their functioning, nature, interaction, and individual differences. Secondly, sociology provides a way of understanding how a social group influences individuals and humanity in the society. The process of socialization has enduring impact on one’s life because from birth to old age, social forces shape human behavior and societal beliefs, values, and principles. Fundamentally, religion comprises a group of people that share same social dynamics and have the same influence on individuals and society, thus it is of great interest to sociologists. In exploring religion in society, this essay examines sociological assumptions and features with a view of observing the sociology of religion. Sociological Assumptions The first sociological assumption is that an individual is a biological organism. As a biological organism, an individual has physiological needs, drives, potentials, and limitations that are subject to biological factors. Essentially, biological factors can either limit or enhance the socializing influence of groups on individuals and society. In this case, religion is a group that has the capacity to socialize and influence biological factors of an individual. As religious beliefs, values, and principles differ from one religion to another, they ha ve varied influence on individuals. While some religions are liberals, others are very restrictive, thus they have differential influence on the development of human behavior and social interactions. For example, a religion can have beliefs, values, and principles that encourage its members to segregate from the rest of society. The influence of causing segregation is central in sociology because it changes biological factors that determine human behavior in the society. The second sociological assumption is that human beings have the ability to attach meanings and symbols to certain things that they associate with within their environments.Advertising Looking for essay on religion theology? Let's see if we can help you! Get your first paper with 15% OFF Learn More Through the process of socialization, human beings build consensus on how to label or attach meanings and enhance communication. In religious circles, people can attach meanings to abstract concepts such as love, righteousness, wickedness, and happiness. Symbolization enables people to communicate effectively among group members without involving other people. Moreover, symbolization enables people to communicate intricate meanings regarding religion given that different religions have different beliefs in which people can best present them symbolically. The use of symbols in religious activities allows people to internalize religious beliefs and gain a deep understanding on religious mysteries. Thus, the interpretation of religious symbols indicates maturity of religious growth for symbols have intricate meanings that enable believers to comprehend the essence of religion in their lives. The third sociological assumption is that groups play a central role in human development because through socialization, people can gain their human nature. If social groups do not exist in the society, people will not gain their human nature. As babies grow into adulthood, the experiences of sociali zation influence their development into humans, who have internalized societal values, principles, and beliefs that people hold in the society. Normally, when children grow up, they acquire their behaviors from the immediate environment, which has significant influence in their lives, thus shaping their behaviors in society. In the aspect of religion, children grow up while internalizing religious beliefs, values, and principles, which shape them to behave as dominant members of the religions. Therefore, a religious group has considerable impact in humanization of people through the process of socialization. The fourth sociological assumption is that human actions exist because they are important in problem solving. Every action that human beings carry out in society has the ultimate function of solving a given problem. For instance, one can struggle to get biological needs such as food to avoid hunger or strive in school to improve literacy and gain new knowledge and skills. This a spect implies that hunger and illiteracy are problems that human beings struggle to overcome, for without their resolution people would perish. In this case, religion enables human beings to solve problems because by adhering to religious laws, beliefs, values, and principles, they avoid evil behaviors that have detrimental effects on their lives. Hence, religion is important in the society because it promotes peaceful coexistence in the diverse society by pushing for good moral behaviors. Since sociology examines interactive behaviors of people, the fifth sociological assumption is that various social phenomena that exist in a given group interrelate. Different social phenomena interrelate either in an indirect or direct manner. In religious groups, religion influences humans and humans in turn influence religion.Advertising We will write a custom essay sample on Sociology and Religion specifically for you for only $16.05 $11/page Learn More From a soc iological perspective, religion is both an independent and dependent variable having the ability to influence or be under influence respectively. The interrelationship of sociology with other social phenomena in a cause-effect manner is central in understanding the sociology of religion. Sociological features of Religion The first sociological feature of a religion is that it is a group phenomenon. The group phenomenon is an evident feature of sociology because people gather in hundreds or thousands in worship places. People gather as they have common beliefs and expectations in a given gathering. For example, Christians gather during Easter to celebrate the crucifixion and resurrection of Jesus Christ, while Muslims make a pilgrimage to Mecca to celebrate the life of Prophet Mohammed. For a gathering of people to become a group, sociologists state that a group must have two or more people who share common goals, norms, responsibilities, assigned functions, and should profess as a m ember of the group. Based of these characteristics, a religion qualifies as a sociological group. Additionally, in religion, one becomes a member of a given religion voluntarily without undue coercion, which means that religions cater for individual interests. Hence, religion exists as a group of people with common beliefs and interests, which hold them together since individuals are independent agents who have the freedom to interact and associate with other people irrespective of their religious backgrounds. Religion comprises a body or a system of beliefs, which is its second feature. The major difference amongst religions rests in the body of beliefs that a religion professes. The differences that exist among religions such as Christianity, Islam, Buddhism, and Hinduism emanate from differences in religious beliefs and principles. People choose to belong to a certain religion based on the religious beliefs that it holds. The diverse religious beliefs originate from teachings pas sed from one generation to another and scared books. Sacred books such as the Quran, the Bible, the Bhagavad Gita, and the Book of Mormon form the basis of religious beliefs that have caused the existence of diverse religions in the modern society. Although the diverse religions started from a given geographical location, the spread of beliefs across the world has led to the growth of religions, thus having considerable impact on society. The third feature of a religion is that it comprises a set of practices that people perform. Different religions have their own religious practices that they perform according to their ritual beliefs. Some of the prevalent religious practices include foot washing, baptism, Last Supper, Mass, dancing, fasting, and offerings. Although these practices are common amongst Christians, other religions have theirs.Advertising Looking for essay on religion theology? Let's see if we can help you! Get your first paper with 15% OFF Learn More For example, Muslims perform their prayers four times a day, while Buddhists perform their prayers as many times as they can. Actions that religions perform when they gather constitute religious practices because they have their basis on religious teachings, which are present in holy books. The religious practices are important because they define how people should conduct their worship in holy places. Worship usually entails rituals that guide worshipers to adhere to religious beliefs and principles. An important feature about religion is its role in prescribing morals in the society. In different societies, people agree that religions have a noble role of determining moral principles that are prevalent in society. Without religions, it could have been hard for the society to be the custodian of morals since it is very diverse and does not qualify to be a group with significant influences on societal members or other groups. Therefore, religions are not only custodians of moral val ues and principles, but also define them so that societal members can acquire moral behaviors. Through religion, supernatural powers influence society by causing transformation of human behavior. Since religious followers subscribe to given moral principles, they also advocate for these moral principles in the society, thus transforming societal perceptions on certain moral issues like abortion and drug abuse. The last feature of religion is that it entails sacred elements and teachings. The basis of any religion is sacredness. Religious leaders and followers alike believe that their religious beliefs are sacred because God has blessed and ordained them for humanity. Presumably, if human beings follow all sacred teachings and adhere to religious laws, one day they will link up with their God, who provides spiritual nourishment and healthy life to people. The sacredness of a religion is evident in the use of scared symbols like cross, manner of worship, offering of sacrifices, belief in blessings or curses, and respect for holy places of worship. Therefore, religion is a social group that values sacredness of their beliefs and practices in society. Sociology of Religion Based on sociological assumptions and features, it is evident that religion is a social phenomenon, which interacts with other social phenomena in the society. Since religion interacts with other social phenomena, empirical studies can determine how interactions occur and establish their extent in causing social changes that shape the society. Through the scientific method of study, sociologists can conduct systematic research to disapprove myths and verify theories associated with sociology. Although religion entails spiritual powers and supernatural forces, it is hard for sociologists to measure its impacts in shaping the society. However, given that religion is a social phenomenon, examination of its interactions with other social phenomena provides a means of empirically studying the sociolo gy of religion. Sociologists have examined religion from two different perspectives. The first perspective is substantive approach, which views religion from the perspective of its core principles. Examination of the core principles that underpin religion is central in the sociological study because they provide the foundation of the religion in question. The â€Å"substance† or â€Å"essence† of religion in society forms the basic understanding of the impact of religion on society because beliefs, values, and principles that it advocates are important in shaping human behavior in society. Owing to the complexity of substantive approach in studying religion, the second approach, viz. functional approach, is effective in studying the impact of religion on society. From the functional approach, sociologists examine what religions do to the society and how they influence human behavior. This perspective is important to sociologists because it facilitates the examination o f how religion, as a social phenomenon, interacts with other social groups that exist in a given society. Conclusion As religion comprises a group of people sharing the same beliefs, values, and principles about life, it qualifies as a sociological group. Based on sociological assumptions and features, religion meets the requirements of a social group in terms of being a group with common beliefs, practices, morals, and sacred teachings. Religion is a powerful social agent that aids in shaping human behaviors at the individual level or societal level. Therefore, sociology of religion is imperative in enhancing understanding on how religion interacts with other social phenomena, thus causing significant influence on human behavior in society. This essay on Sociology and Religion was written and submitted by user Sienna Osborne to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.

Comments for Ruby Code (Usage, Single, and Multi-Line)

Comments for Ruby Code (Usage, Single, and Multi-Line) Comments in your Ruby code are notes and annotations meant to be read by other programmers. The comments themselves are ignored by the Ruby interpreter, so the text inside the comments isnt subject to any restrictions. Its usually good form to put comments before classes and methods as well any piece of code that may be complex or unclear. Using Comments Effectively Comments should be used to give background information or annotate difficult code. Notes that simply say what the next line of straightforward code does are not only obvious but also add clutter to the file. Its important to take care not to use too many comments and to be sure the comments made in the file are meaningful and helpful to other programmers. The Shebang Youll notice that all Ruby programs start with a comment that begins with #!. This is called a shebang and is used on Linux, Unix and OS X systems. When you execute a Ruby script, the shell (such as bash on Linux or OS X) will look for a shebang at the first line of the file. The shell will then use the shebang to find the Ruby interpreter and run the script. The preferred Ruby shebang is #!/usr/bin/env ruby, though you may also see #!/usr/bin/ruby or #!/usr/local/bin/ruby. Single-Line Comments The Ruby single-line comment begins with the # character and ends at the end of the line. Any characters from the # character to the end of the line are completely ignored by the Ruby interpreter. The # character doesnt necessarily have to occur at the beginning of  the line; it can occur anywhere. The following example illustrates a few uses of comments. #!/usr/bin/env ruby # This line is ignored by the Ruby interpreter # This method prints the sum of its arguments def sum(a,b)   Ã‚  puts ab end sum(10,20) # Print the sum of 10 and 20 Multi-Line Comments Though often forgotten by many Ruby programmers, Ruby does have multi-line comments. A multi-line comment begins with the begin token and ends with the end token. These tokens should start at the beginning of the line and be the only thing on the line. Anything between these two tokens is ignored by the Ruby interpreter. #!/usr/bin/env ruby begin Between begin and end, any number of lines may be written. All of these lines are ignored by the Ruby interpreter. end puts Hello world! In this example, the code would execute as Hello world!

Attitudes Towards Minorities With Mental Illness Social Work Essay

Attitudes Towards Minorities With Mental Illness Social Work Essay Members of ethnic minority groups are faced with several barriers that prevent them from adequately participating in treatment for mental illness. Mental illnesses are commonly overlooked and untreated due to the negative connotations that surround them. Minorities with lower socioeconomic status frequently have poor physical health, which creates vulnerability to mental illness pooled with a lack of affordable treatment and accessible resources. Stigma along with various beliefs and attitudes generates discrimination and social distancing behaviors towards persons with mental illness, as a result of the direct affects of ignorance, negative attitudes, and common beliefs. This often results in discrepancy and underutilization of service amongst minority populations. Mental Illness is a disorder of the brain that affects a person’s mood, thinking and behavior (Cohen 2002, NIMH). Mental disorders are all around us, however, in many cases some are overlooked. According to the Na tional Institute of Mental Health an estimated 26.2 percent of Americans, ages 18 and older, suffer from a diagnosable mental disorder each year; an estimated 45 percent of those with any diagnosable mental disorder meet criteria for 2 or more disorders (NIMH 2010). Serious mental illnesses interrupt a person’s ability to carry out essential aspects of daily life. There are several different types of mental illnesses some of which are more severe than others, however, the most common disorders are depression, anxiety disorders, panic attacks, bipolar disorders, phobias, eating disorders, substance abuse, dementia, and schizophrenia (Kobau 2008). Causes of mental illness range from inherited traits and genetics to biological, environmental and social cultural factors to life experiences, such as excessive stress. When mental illnesses are left untreated, it can cause emotional, physical and behavioral health problems (Cohen, 2002; Whitley, 2010). However, due to stigmas and va rious negative connotations surrounding mental illness people often try to reject, ignore or self medicate the illness in a state of denial (Cohen, 2002). Moreover, poverty is an important moderator of the correlation between serious mental illness and social problems (Draine, 2002). African Americans as well as minorities are more prone to suffer from significant and persistent disparities within the mental health system (Whitley, 2010). This research paper will examine racial differences of both men and women suffering from common mental illness disorders and their usage of mental health services associated with stigmas. Minorities suffering from mental illness are often less likely to access service from a mental health professional, and will more often receive poor quality care or drop out upon admittance (Whitley, 2010). Stigma and Discrimination The term stigma originally derives from the ancient Greek practice where criminals were branded, leaving them with a mark referred to as a stigma that allowed them to be easily identified (Gibson 2008). Persons with a stigma were usually rejected from society, viewed as outcast, and devalued by society similar to persons suffering from mental illness. Due to the stigma attached to persons tormented by mental illness, it forms a lack of personal contact with persons suffering from these disorders; resulting in a lack of knowledge, which in turn leads to prejudices, negative attitudes and stereotypes towards them (Alegria 2002, Guimà ³n 2010). Stigmatization of persons suffering with mental illness stems from socio-cultural, ethnic, religious, and economic factors (Guimà ³n, 2010). Stereotype-based negative attitudes and prejudices towards mental illness develop early in life, originating from cultural, historical and media depictions (Sartorius Bauman, 2007; Guimà ³n 2010).

Play and Learning in Early Childhood (A comparative study between Dissertation

Play and Learning in Early Childhood (A comparative study between Scotland and Saudi Arabia) - Dissertation Example In order to accomplish these research objectives, the researcher selected primary and secondary data collection methods. Primary research was conducted in the form of interviews at Cranstonhill Nursery School, Glasgow involving two staffs. On the other hand, secondary data was collected through past research papers, academic journals and newspaper articles. Primary data revealed that early year education based on learning through playing activities is a good step to improve the cognitive abilities of children. Secondary data analysis also confirmed the fact as majority of academicians and researchers agreed that in spite of exposing children to direct education; it is important to make them a part of early year education offering good amount of exposure and learning experiences. On the basis of these findings, it was concluded that countries like Scotland and Saudi Arabia has been offering great attention to develop more numbers of early year education but lacks uniformity. ... the end based on acknowledgement- Ludwig Wittgenstein The purpose and importance of every research is enhanced by the cooperation and support of many people. The research starts with a general idea and thought that further becomes a complete work showcasing results and analysis pertaining to a particular subject. Results and analysis is dependent on the efforts and cooperation of many people. The researcher would like to express his deep gratitude towards his supervisor†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ for guiding him and supporting him the research process. His compassionate approach of offering guidance and support helped in conducting the research in a systematic and zealous manner. The researcher would also like to thank his professors for supporting and guiding him through their knowledge and skills that helped in gaining confidence and clear insights over the research topic. The University also helped in allowing the researcher to access the library and other internet sources that further helped in collecting valuable information and data pertaining to the research subject. The researcher feel blessed to be part of the University of†¦.. where class mates and faculties helped in developing critical insights over the research topic. The role of family is of great importance in initiating any activity and the researcher was guided and supported by his family in a positive manner that helped in achieving the goals and objectives of the research. The role of the family and friends proved to be more impactful in gaining mental toughness while the role and support of the supervisor and professors helped in developing cognitive abilities to deal with the research topic. Overall, the researcher would like to thank everybody who supported and guided him in the research process along with

Nursing research study Essay Example | Topics and Well Written Essays - 2000 words

Nursing research study - Essay Example It is also essential to point out that the violence in the adults only with intellectual disabilities has been stretched here with prominence. Numerous researchers have laid the area of their work on the violence in care of adult with learning disability (Bonner, et al. 2002; Coyne, 2002; Duxbury, and Whittington, 2005; Hegney, et al. 2003). This is because there is a rising demand in the in-depth study of the violence behavior in the adults in the care centre. The present topic holds a clear title and refers in a very straightforward manner of presence to the topic, which is essentially in demand. We would say that the lock and key arrangement of the topic with the text has been exhibited in the present paper. Strand (2004) and experts in the paper begin their essential focus of interest in the topic by providing a short background and literature review as relevant to the topic. They mention that violence holds its presence in the form of physical, psychological, financial, and sexual abuse. They also held their emphasis that the problem of violence in adults with intellectual disability is quite often underreported. The objective for the present study as presented by Strand and colleagues was to study the present picture with more relevance to the caregivers. The focus was held on the Swedish adult persons with intellectual disability and their caregivers' in-group dwellings. ... It is important to mention that the best research finds its most authentic roof place in a good selection and application of design. In the present research, a total population based survey was carried out. For the purpose of data collection, a questionnaire was forwarded to 164 staff members. The staff members had their belonging from 17 care settings for adults with intellectual disability. The response rate as observed in the research study was 74%. Thus, it should be noted that reliability and validity features of the data to be collected was addressed. Collection of data from 17 different care settings does really reveal that the variation in the results due to change in the location has been kept under crucial consideration. However, we still recommend that a larger sample size of the staff members could have resulted in adding more confidence in the results obtained from the present research study. Questionnaire as a method of data collection presents certain advantages and the important one of them is that it is less expensive and less time consuming (Bassett, 20 00; Bishop, and Freshwater, 2004; Cormack, 2000). Considering the amount of work pressure as faced by the staff members in the care of adult with learning disability, it thus proved to be a better option. In addition, since more than 100 participants were included for the purpose of study, interview as a means of data collection was not a feasible option. The technical skill as required for conducting interview holds its absence in the case of questionnaire (Hendrick, 2000; Ogier, 1998; Parahoo, 1997; Silverman, 1997). Thus, once the questionnaire is constructed skillfully the investigator

Never To Feel His Love Again :: Personal Narrative Essay Example

Never To Feel His Love Again "Early this morning tragedy struck West High School" Principal Simmons' somber voice echoed over the intercom just after the first period tardy bell on Tuesday, January 7, 1997. The grave tone of his voice immediately got my attention as I sat in Spanish class, and I listened for an explanation, expecting to hear that my World History teacher, who was struggling with cancer, had died. Mr. Simmons continued, "Mr. David Butler was killed in a house fire early this morning." Mr. Simmons still spoke, but I was oblivious to everything except the name "Mr. Butler." In total shock I sat motionless with my mind racing. Suddenly and uncontrollably the tears came. I could not speak. I could not feel. This man changed my life; he gave me a true love of learning. He was my friend, and I never even got a chance to tell him. I walked into Mr. Butler's class at Piedmont Open Middle School for the first time as a timid eighth grader eager to learn geometry, yet a little wary of the entire class of ninth graders I was joining. From day one, Mr. Butler demonstrated a love of math and an even deeper love of his students. Granted, Mr. Butler was hard on the students giving loads of homework and almost impossible tests, but he was also a friend who joked with us in class and cared about our lives. Respect was a must in his class, and those who crossed Mr. Butler found themselves on the floor listening as he counted out ten push-ups. He wasn't just a math teacher; he was a role model, a father-figure. Due to his passion for teaching and great love of his students, Mr. Butler decided to take a course over the summer so he could teach ten students, including myself, Algebra II Trig in the ninth grade. During this year our friendship blossomed and my true love of math began. All year long we fought over Duke and Carolina, and since I was such a "psycho-fan" he was the first to tease me those few times that UNC lost at football or basketball. I loved Mr. Butler; I loved his class, and from then on math was my favorite subject and my main focus in school. Mr. Butler instilled this love for math as his own love of the subject sparked mine.

Course: Contract and Liquid Chemical Co.

The Cost Analysis for Decision Making project is intended to be a comprehensive evaluation of the key objectives covered throughout this course. It will challenge you to apply your knowledge of cost information when evaluating the decision to make or buy a product. Please use this outline and grading rubric as a guide to completing your course project. It provides specific details of the required elements of the project, and it will be used by your instructor as a grading guide. Read Integrative Case 4-61, â€Å"Make versus Buy,† on pages 151 and 152 of the course text.Assume that you are the general manager (Mr. Walsh) faced with this decision. You have identified the following four alternatives available to Liquid Chemical Co. †¢Alternative A: It is the status quo. (i. e. , Liquid Chemical Co. will continue making the containers and performing maintenance. ) †¢Alternative B: Liquid Chemical Co. will continue making the containers, but it will outsource the maintena nce to Packages, Inc. †¢Alternative C: Liquid Chemical Co. will buy containers from Packages, Inc. , but it will perform the maintenance. Alternative D: It is completely outsourced. Packages, Inc. will make the containers and provide the necessary maintenance. Your project should include the following items: †¢Part (a): Discuss each of the four alternatives outlined above. Identify the relevant costs (including amounts) for each of the four alternatives, and explain why these costs are relevant to the decision. Identify any costs that are not relevant, and explain why they are not relevant. What are the advantages and disadvantages of each alternative? Who benefits and who loses? Part (b): Other than the relevant costs identified in Part (a), what additional information would you use when making your decision? Are there financial factors other than those identified in the case study that you would incorporate into your decision? What nonfinancial information would affect y our decision? †¢Part (c): As the general manager, which alternative would you choose, and why? Support your conclusion with facts and figures, as necessary. The Liquid Chemical Company manufactures and sells a range of high-grade products. Many of these products require careful packaging.The company has a special patented lining made that it uses in specially designed packing containers. The lining uses a special material known as GHL. The firm operates a department that maintains and repairs its packing containers to keep them in good condition and that builds new ones to replace units that are damaged beyond repair. Mr. Walsh, the general manager, has for some time suspected that the firm might save money and get equally good service by buying its containers from an outside source. After careful inquiries, he has approached a firm specializing in container production, Packages, Inc. and asked for a quotation. At the same time, he asked Mr. Dyer, his chief accountant, to let h im have an up-to-date statement of the costs of operating the container department. Within a few days, the quotation from Packages, Inc. , arrived. The firm proposed to supply all the new containers required—at that time, running at the rate of 3,000 per year—for $1,250,000 a year, the contract to run for a guaranteed term of five years and thereafter renewable from year to year. If the number of containers required increased, the contract price would increase proportionally.Packages, Inc. , also proposed to perform all maintenance and repair work on existing packaging containers for a sum of $375,000 a year, on the same contract terms. Mr. Walsh compared these figures with Mr. Dyer’s cost figures, which covered a year’s operations of the container department of the Liquid Chemical Company and appear in Exhibit 4. 13. Walsh concluded that he should immediately close the packing container department and sign the contracts offered by Packages, Inc. He felt an obligation, however, to give the manager of the department, Mr.Duffy, an opportunity to question his decision before acting. Walsh told Duffy that Duffy’s own position was not in jeopardy. Even if Walsh closed his department, another managerial position was becoming vacant to which Duffy could move without any loss of pay or prospects. The manager Duffy would replace also earned $80,000 per year. Moreover, Walsh knew that he was paying $85,000 per year in rent for a warehouse a couple of miles away that was used for other corporate purposes. If he closed Duffy’s department, he’d have all the warehouse space he needed without renting additional space.Duffy gave Walsh a number of considerations to think about before he closed the department: â€Å"For instance,† he said, â€Å"what will you do with the machinery? It cost $1,200,000 four years ago, but you’d be lucky if you’d get $200,000 for it now, even though it’s good for another five years. And then there’s the stock of GHL (a special chemical) we bought a year ago. That cost us $1,000,000, and at the rate we’re using it now, it’ll last another four years. We used up only about one-fifth of it last year. Dyer’s figure of $700,000 for materials includes $200,000 for GHL.But it’ll be tricky stuff to handle if we don’t use it up. We bought it for $5,000 a ton, and you couldn’t buy it today for less than $6,000. But you’d get only $4,000 a ton if you sold it, after you’d covered all the handling expenses. † Walsh also worried about the workers if he closed the department. â€Å"I don’t think we can find room for any of them elsewhere in the firm. However, I believe Packages would take all but Hines and Walters. Hines and Walters have been with us since they left school 40 years ago. I’d feel bound to give them a supplemental pension—$15,000 a year each for five years, sa y.Also, I’d figure a total severance pay of $20,000 for the other employees, paid in a lump sum at the time we sign the contract with Packages. † Duffy showed some relief at this. â€Å"But I still don’t like Dyer’s figures,† he said. â€Å"What about this $225,000 for general administrative overheads? You surely don’t expect to sack anyone in the general office if I’m closed, do you? † Walsh agreed. â€Å"Well, I think we’ve thrashed this out pretty well,† said Walsh, â€Å"but I’ve been turning over in my mind the possibility of perhaps keeping on the maintenance work ourselves. What are your views on that, Duffy? â€Å"I don’t know,† said Duffy, â€Å"but it’s worth looking into. We wouldn’t need any machinery for that, and I could hand the supervision over to the current supervisor who earns $50,000 per year. You’d need only about one-fifth of the workers, but you cou ld keep on the oldest and save the pension costs. You’d still have the $20,000 severance pay, I suppose. You wouldn’t save any space, so I suppose the rent would be the same. I don’t think the other expenses would be more than $65,000 a year. † â€Å"What about materials? † asked Walsh. â€Å"We use 10 percent of the total on maintenance,† Duffy replied. Well, I’ve told Packages that I’d give them my decision within a week,† said Walsh. â€Å"I’ll let you know what I decide to do before I write to them. † Assume the company has a cost of capital of 10 percent per year and uses an income tax rate of 40 percent for decisions such as these. Liquid Chemical would pay taxes on any gain or loss on the sale of machinery or the GHL at 40 percent. (Depreciation for book and tax purposes is straight-line over eight years. ) The tax basis of the machinery is $600,000. Also assume the company had a five-year time horizon for this project and that any GHL needed for Year 5 would be purchased during Year 5.