Should Drugs Be Legal - 1337 Words

3. The basic principle that the United States was founded on, liberty, is defined as â€Å"freedom from restraint.† The federal government’s policies regarding drugs are contradictory with the foundation of our country. Individuals have an inherent governance over their body, and should be allowed to use all types of drugs, no matter the effect of the drug on the human body. Marijuana, which is probably the most harmless drug to ingest, should be allowed; Heroin and methamphetamine, which are arguably the most dangerous types of drugs, should be allowed. Each individual should have the self-governance over their body, and if they so choose to ingest substances that negatively impact their health and well-being, the government should have no say in the matter. The argument that individuals should not be allowed to take drugs, even if it is hurting â€Å"their own† body, is usually countered with the health of society and the impact of other individuals. The argum ent that drugs should remain illegal because of the impact on society and other individuals is founded on weak logic. Take this example as a case study: a father gets high on methamphetamine, loses control, and beats his wife. The father goes to jail on controlled substances charges and domestic battery. Replace methamphetamine with alcohol in the story however, and the father only receives a domestic battery charge. The fact of the matter is simple: individuals who commit crimes should be held accountable for their crimes,Show MoreRelatedShould Drugs Be Legal?1604 Words   |  7 PagesDrugs are a substance that can either enhance someone s abilities or completely diminish them. Certain drugs, or commonly referred to as pharmaceutical drugs, are legal because over time people have realized that there is a cure for their temporary pain; although, arguably some have negative side effects worse than the original diagnosis. But there still is a dispute on certain illegal drugs because while some people prefer the outcome of having it legal, others strongly do not. Should their opinionRead MorePerformance Drugs Should Not Be Legal1498 Words   |  6 PagesPerformance Drugs Should not be Legal The Center for Disease Control and Prevention did a survey on high schoolers grades 9th through 12th and found out the 4.4% to 5.7% of boys and that 1.9% to 3.8% of girls have used illegal steroids (Fernandez and Robert). High schoolers are not the only ones that take performance enhancing drugs, all sorts of athletes and even nonathletes take them. Taking performance enhancing drugs harms the human body in so many different ways like it harms the Hormonal SystemRead MoreThe Legalization Of Drugs Should Be Legal984 Words   |  4 Pages The legalization of drugs has been an issue in society for quite a long time. People who are for and against the legalization of drugs can be very opinionated in their beliefs. Often times, some of these people on both sides of the argument can even be considered extremists. These disagreements vary quite a bit across the spectrum. Milton Friedman, someone who is for the legalization of drugs, argues that A user must associate with criminals to [sic] get the drugs, and many are driven to becomeRead MoreShould All Drugs Be Legal?1925 Words   |  8 PagesDo You Choose? The list of drugs in today’s society is vast: Hydrocodone, marijuana, alcohol, morphine, LSD, aspirin, cocaine, nicotine, methamphetamine, ephedrine, even caffeine; the list goes on, and so does the debate. Should all drugs be legal? Should all drugs be illegal? There are both pros and cons if all drugs were legal or not, but first let’s start by realizing what a drug is, how they’re classified, and what the benefits would be for either condition. A drug is not a substance used onlyRead MoreDrug Testing Should Be Legal1447 Words   |  6 Pagesapplicants to take drug tests. Current public debate questions whether these tests are necessary. Support, refute, or qualify the need for implementing required drug tests for those receiving or applying for welfare. â€Å"Hi, I’m a recovering crackhead†¦ I’d like some welfare please.† From It s Always Sunny in Philadelphia Most people believe that drug testing welfare applicants and recipients is necessary and saves the government and taxpayers’ money. However, the majority do not know that drug testing costRead More Should Drugs Be Made Legal? Essay697 Words   |  3 PagesShould Drugs Be Made Legal? For several decades drugs have been one of the major problems of society. There have been escalating costs spent on the war against drugs and countless dollars spent on rehabilitation, but the problem still exists. Not only has the drug problem increased but drug related problems are on the rise. Drug abuse is a killer in our country. Some are born addicts(crack babies), while others become users. The result of drug abuse is thousands of addicts in denial. The goodRead MorePerformance Enhancing Drugs Should Be Legal1039 Words   |  5 PagesIllegal performance enhancing drugs should remain illegal they truly shatter the idea that hard work pays off, performance enhancing drugs are for cheaters, and cheaters never prosper. Performance enhancing drugs are far too easily accepted and used. Performance enhancing drugs are more prevalent, needed, and dated than many know. Athletes do not feel ashamed or the need to hide their use of performance enhancing drugs. Performance enhancing drug use is a universal thing, and using them has beenRead MoreDrug Testing Should Be Legal For Schools1582 Words   |  7 PagesDrug abuse has become a major issue in our society today and has even become a global problem that needs to be resolved. The illicit use of drugs often begins in adolescence, so it is not surprising that the idea of random drug testing in schools has become a popular response to the problem. â€Å"Adolescence represents a window of opportunity for prevention, because deterring drug use during this period is associated with a lifetime reduction in substance abuse (Goldberg, 2003). At this time there areRead MoreShould Marijuana Be Legal And Illegal Drugs?872 Words   |  4 Pages Marijuana is one of the most popularly used drugs in the world, and is growing in popularity every year because of the fact that it has great potential for medical use, is relatively harmless compared to other legal and illegal drugs, and can be used to create practical household items. It is popular with many groups as a recreational drug, but recent research has suggested that marijuana can be very useful in medical applications. It contains chemicals that affect the central nervous systemRead MorePerformance Enhancing Drugs Should Be Legal1384 Words   |  6 PagesPerformance enhancing drugs must be made legal in professional sports. Professional athletes would not be given free reign of all the PEDs available in the world, but rather a new set of rules would be issued. The rules would allow athletes to meet or exceed their maximum abilities as humans while making it safer than the modern state. If made legal the potential results of PEDs would be tested and altered appropriately to create the safest, most impactful drugs; however, in the current situation

The Role Of The Native American Indians - 2082 Words

Seven Years War in North America Anglelyn Washington University of Texas at Arlington U.S. History 1311 Professor Nathaniel Goodwin 14 November 2014 Seven Years War in North America: The Role of the Native American Indians Native American Indians played a larger role in the Seven Years War than they tend to be credited in many history books. While it cannot be denied that the Native Americans certainly were used as â€Å"pawns† of the European soldiers, this essential group was also motivated on its own to fight. However, there is little doubt that the Native Americans would not have had involvement in the Seven Years War without the nudging of leaders such as Jeffrey Amherst on the British side.  ² While many – if not most – of the European soldiers did not consider the Native American Indians to be valuable as people, they still contributed lasting culture changes to the English colonists in America, their own battle strategies and trade to the French as well as a new perspective on war and life in general during the Seven Years War, which proved to be invaluable. In studying the Seven Years War, it has been made abundantly clear tha t different groups reacted in their own individual ways to the Native American Indians. It is probably fair to say that no one at the time realized the importance of the Native Americans, though the French did of course tend to tolerate them more as allies to further their own agenda. The mistreatment did notShow MoreRelatedRole Of The Native American Indians2201 Words   |  9 Pages2014 Seven Years War in North America: The Role of the Native American Indians Native American Indians played a larger role in the Seven Years War than they tend to be credited in many history books. While it cannot be denied that the Native Americans certainly were used as â€Å"pawns† of the European soldiers, this essential group was also motivated on its own to fight. However, there is little doubt that the Native Americans would not have had involvement in the Seven Years War withoutRead MoreNative Americans And Western History1299 Words   |  6 PagesNative Americans are the original inhabitants of the West, and have played an important role in Western history and continue to do so in today’s society. Their role has changed many times over, both good and not so good, and most of the time it was not in their favor. The Indians were descendants of ancient hunters that migrated from Asia to America thousands of years ago, and the differences between the Natives and Europeans are monumental. From the Natives lack of individual ownership of land toRead MoreThe Roles Of American Indian Women851 Words   |  4 PagesPrior to Western colonization, American Indian women played an important role in their communities. Many women were valued for their contributions socially, politically, spiritually, and economically and were viewed as leaders (Poupart p.171). Men and women each held different duties in their communities; women had important tasks to fulfill such as the taking ownership of land, crops, and decision-making. Viewing genders as equals was important in the Native communities because their differencesRead MoreChristopher Columbus Discovered The New World851 Words   |  4 Pageswas the first time European settlers came into contact with American indigenous people. Europeans were shocked and confused when observing the Native Americans. In Europe at this time, women were only thought of as mothers who spent their days cooking, cleaning, and taking care of the children. Native American women however were builders, craftswomen, healers, warriors, farmers, as well as mothers. Intermarriage between Native American women and male settlers, traders, and explorers also took placeRead MoreThe Indian Civil Rights Act1577 Words   |  7 PagesCongress passed the Indian Bill of Rights, otherwise known as the Indian Civil Rights Act, in order to apply restrictions and protection under the United States Constitution to Native American governments. This act induced similar Civil Rights and independence to the specified reservation citizens as those who the Federal Constitution guarantees under the State and Federal jurisdiction. (American Indian Rights Handbook 11). Many controversies arose among the Native Americans due to the popular beliefRead MoreNative American Education Essay1530 Words   |  7 PagesNative American Education Through the years minority groups have long endured repression, poverty, and discrimination. A prime example of such a group is the Native Americans. They had their own land and fundamental way of life stripped from them almost unceasingly for decades. Although they were the real â€Å"natives† of the land, they were driven off by the government and coerced to assimilate to the white man’s way. Unfortunately, the persecution of the Natives was primarily based on the prevalentRead MoreNative American Education Essay1368 Words   |  6 Pagesis the Native Americans. They had their own land and basic way of life stripped from them almost constantly for decades. Although they were the actual â€Å"natives† of the land, they were forced by the government to give it up and compelled to assimilate to the white man’s way. This past scarred the Native American’s preservation of culture as many were discouraged to speak the native language and dress in tradi tional clothing. Because of this cultural neglect, among other things, Native Indians have notRead MoreAmerican-Indians and the United States Health System1556 Words   |  6 Pages American Indians and the United States Health System Introduction Though American Indians are enjoying an independent public health system with above $3 billion funds provided by Congress annually for delivering healthcare services to them, still figure and facts on health status of American Indians reveal that they are facing many difficulties and have to suffer from diverse type of illness and disease at a misappropriate level. Since long it was identified by medical communities that thereRead MoreAnalysis Of The Movie The Legendary Fight Against The Indians 1411 Words   |  6 Pagesbeen a major genre in the American film industry and culture. The legendary fight against the Indians has been reconstructed for decades. Neil Diamond, a Cree filmmaker, directed Reel Injun, a documentary that sheds some light on the Native American perspective on the Western film. The main concern that Diamond and other Native American artists have is that western films give the public a misconception of who Indians are. Filmmakers have altered the true identity o f the Indian through changes of historicRead MoreThe Depiction Of American Indians1666 Words   |  7 PagesMcLernon Midterm # 3 Question 1. The depiction of American Indians is a topic that has been and will always be discussed heavily in both the film industry and in also just in day to day life all around you it is easy to see native Americans being portrayed in every context of your life. Some examples are sports teams like the Red Skins and the Cleveland Indians or tobacco products like American spirit tobacco products all portray the Native American as one single figure with little to no difirenation

Gender Inequality in Organisations-Free-Samples for Students

Question: Discuss about the Gender Inequality in Organisations on Global Perspective. Answer: Excellence in leadership and management in business organizations can never be based on genders. In comparisons, it mainly refers to the talent and good management skills that an individual possess irrespective of the gender he belongs to. History had stated that the best companies who have flourished over time had been always open to a diverse as well as a balanced work environment (vanDenBrink). They have always supported and had actively promoted the gender equality. However, if one provides a glance of the percentage of female workers in comparison to male workers not only in America but also over the world, a stark difference can be observed in the number of males and female employees. Therefore a question obviously arises here Has the present generation really progressed in their thoughts and behaviors on the topic of gender discrimination. Therefore the debate arises that are women still stereotyped as the weaker gender that fails to act successfully in the leadership roles or are considered to be successful in maintaining a leadership position. Title: Women are still considered incapable for handling leadership in corporate zones Women still face discrimination in the corporate sector where typical stereotypes are still harbored by males in the corporate genres. It is interesting to know that the 2015 Global Gender Gap report show that although more women in comparison to man are enrolling in the university in 97 countries, they make up the majority of skilled workers only in a very few of 68 countries all over the world. They also state that women form the majority of leaders only in four countries (Verloo). It is interesting to see that even United States being one of the most developed countries of the world had been left behind by the United States in gender equality while Norway and Iceland had taken the lead. Many nations harbor corporate sections where the stereotypes of women being emotional had mainly prevented them from reaching the topmost levels of leadership roles. Stereotypes such as women failing to properly balance emotions while leading her team member confidently forward still prevails among corporate cultures. Other stereotypes that also prevent women from becoming exceptional leaders are that women choose family over work. It is believed that women prefer choosing caring for personal and familiar matters than concentrating solely on business mission and vision. Therefore, women are not even considered in many corporate culture to even being nominated for the higher managerial positions (Roberst). Even it is shocking to know that certain business experts are of the opinion that feminine and caring traits of women executives or leaders are sometimes not even suitable to handle crisis moments when strict decisions need to be taken which may hamper companys productivity and resources. Many researchers are of the opinion. Many companies have been seen to provide advertisement for receptionist in their organizations here they only females. If this advertisement is critically analyzed, a gender discrimination issue can be found here where gender preference for certain posit ions are always present (Larietta et al.). This kind of illegal discrimination is quite common in the corporate sectors. Bullying and sexual harassment are also coming in organizations which affect the female employees mental and physical stability in an organization. Women are considered as the primary parent caring for the child and this is also true that they can take more time off from their employment centers for providing time for family commitments . However these cannot be typecast as the attributes of all women community. An assumption that women with young children can never be on the fast track should never exclude a whole category of employees from leadership responsibilities and opportunities. There can be many points which can be used as rebuttals to the above points made. Researchers are of the opinion that gender disparity does not stem only form the inability of women in performing of the topmost levels. Statistical studies have stated that more than 500 companies are found with women on their boards which had significantly high returns on better sales, equity and two third greater ROI than organizations which are lead by all male boards. They have stated that problems come down to culture. By this statement it means that simply organizations do not provide an environment which helps in diverse women leaders or encourages any women to strive for senior positions. The lack of cultural support often lead to decreased confidence making it difficult for the women employee to pursue leadership riles. The organizations should not solely address the existing problem as a gender balance issues. In place the companies should work and create a culture of inclusion which fosters diversity (Jansen). It should try to encourage everyone towards leadership opportunities. Deloitte research has shown that organizations which have strong powerful cultures of leadership growth also have the highest degree of gender diversity. Including women in crucial roles in the corporate zones may help in developing better business (Cornwall, Andra and Althea). This is because Global Gender Gap Report has shown women are becoming more educated than man and therefore organizations should hire employee with the highest talent regardless of gender. Source: (Cornwall et al.) An interesting article by researcher shows that women are better at problem solving and besides when a company ensures gender diversity, it will lead to greater diversity of thought. This in turn leads to improved problem solving and thereby greater business benefits. Another interesting feature that had been explained in experiments is that American workers perceived female executives are more honest and ethical than their male executives. Not only that, researchers also suggested that women are more collaborative and bet more terrific mentors. Source:Verloo Source: Global Gender GapIndex 2014 score Conclusion: Although the 21st century is boasting of female and male equality in each and every sector of personal and professional lives, the scenario is not as successful as it seems. This is mainly because the male dominant society is still prevailing and the corporate world has not been different. Certain biasness, stereotypes, mind setups, excuses and dominancy have prevented many eligible women candidates to stay away from female leaderships. However, the recent society should be advised to overcome all the stereotypes and biasness. They should ponder over the statistical databases which suggest how women can make successful business deals and lead organizations efficiently. Therefore it is high time, that corporate mind sets should change and give better scopes to females to show case their talent and maintain gender diversity in workplace proactively. References: Cornwall, Andrea, and Althea-Maria Rivas. "From gender equality and womens empowermentto global justice: reclaiming a transformative agenda for gender and development."Third World Quarterly36.2 (2015): 396-415. Janssens, Maddy, and Patrizia Zanoni. "Alternative diversity management: Organizational practices fostering ethnic equality at work."Scandinavian Journal of Management30.3 (2014): 317-331. Larrieta?Rubn de Celis, Izaskun, et al. "Does having women managers lead to increased gender equality practices in corporate social responsibility?."Business Ethics: A European Review24.1 (2015): 91-110. Roberts, Adrienne. "The Political Economy of Transnational Business Feminism Problematizing The Corporate-Led Gender Equality Agenda."International Feminist Journal of Politics17.2 (2015): 209-231. Van den Brink, Marieke, and Lineke Stobbe. "The support paradox: Overcoming dilemmas in gender equality programs."Scandinavian Journal of Management30.2 (2014): 163-174. Verloo, M. M. T. "Mainstreaming gender equality in Europe: a critical frame analysis." (2016).

To What Extent Will High Salary Modify Workers

Introduction The greatest asset for any organization is its personnel; persons who are involved in the daily running of the organization. It is in this regard therefore that there has been great interest in ways of maintaining a good working force which has led to studies and great inventions in Human Resource Management (Abowd, Kramarz Margolis, 1999).Advertising We will write a custom essay sample on To What Extent Will High Salary Modify Workers? specifically for you for only $16.05 $11/page Learn More Central to the Human Resource initiatives is the intention to motivate workers since performance is increased with proper motivation of workers. There are many different intentions and things that motivate workers no wonder Human Resource Departments of any organization are usually obsessed with the focus on different theories that help them understand how to motivate their workforce (Abowd, Kramarz Margolis, 1999). One of these areas of motivation fo r workers’ performance is the monetary reward they receive for their work; salaries. This paper takes a critical look at how far high salaries for workers works towards improving their performance, productivity, motivation and overall job-satisfaction with the view of quantifying the increment of salaries as an element of employee motivation. Research Question There are many authorities that have written a lot about this issue given its centrality in corporate organizational performance and this paper will draw insights from some of these authorities to help in answering the research question which is, ‘to what extent will high salaries improve workers’ productivity?’ Henry Grant (1913) is one such authority that has tackled the issue of employee motivation through salary increment in depth in his book, Work, Wages and Profits. In the book, Grant argues that financial reward is one sure way of ensuring accountability and hard work for employees without usi ng forceful means, threats and coercion (Gantt, 1913). The basic reason given for this surmise is that increased salaries for workers create a level of appreciation in the workers as they are better placed to cater for their daily needs and are even enabled to afford higher-profile lifestyle. This inclusion of material things in the workers’ lives is the one that motivates them into working harder with the assured hope of financial appreciation for their performance (Gantt, 1913). In further discussing this human resource management issue, theories of employee motivation will be used to help answer the research question. For this, two of the theories of employee motivation that will be used will help to explain the effect of financial motivation on people’s behavior at their workplace. These theories are:Advertising Looking for essay on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More The Theory of Hierarchy of Needs by Abraham Maslow The Theory of Motivation-Hygiene by Fredrick Herzberg These theories seek to explain the effect of improved salary on employees’ behaviour and extrapolate that effect to their performance and overall output at their places of work. According to the Theory of Hierarchy of Needs, Maslow surmises that provision of the needs of employees and guarantee of their (needs’) continued provision is the greatest motivator as to why people work. This means that instances where salaries are increased, workers’ motivation is increased and this in turn increases their productivity (Black, McKinnish Sanders, 2003). In the same breathe, Herzberg argues through the Theory of Motivation-Hygiene that poorly paid workers show little (if any) interest in their work and rarely grow economically and the corollary of this usually is reluctance to perform reducing the general output of their productivity (Black, McKinnish Sanders, 2003). They are dissatisfie d, deprived, lack sense of belonging in their workplaces and can therefore not afford modern and improved life due to their financial status. Black et al (2003) point out in their work that if low skilled workers are awarded high salaries, they are likely to increase output out of the motivation they receive in the remuneration perks they are given. These increased salaries in turn enhance their status which brings them comfort further encouraging them to do even better and this propels them into better performance. This shows that in essence, there is no difference between them and the skilled ones because since out of the motivation they receive, they can just be as perfect at their work as anyone else (Herzberg, 1987). In an expansive country like Saudi Arabia where there is a lot of competition, salary increases is a great factor that maintains workers to a given place for a given time (Herzberg, 1987). In a snapshot, these two theories point to one thing: the central place take n by salaries and wages in determining workers’ motivation. What is observed from increment of workers’ salaries can best be described as having some element of domino effect in that the increment triggers something into operation that affects everyone from the workers themselves to the entire corporation and eventually the market and industry they are in. Increased salaries increase workers’ motivation which in turn causes them to work harder increasing their productivity/output and this in turn increases the business’ profitability. When corporations and organizations are making appreciable profits in their respective fields, the general performance of the economy of the industry is improved and this positively contributes towards improving the entire economy (Abowd, Kramarz Margolis, 1999).Advertising We will write a custom essay sample on To What Extent Will High Salary Modify Workers? specifically for you for only $16.05 $11/page Learn More A social approach to the research question has been well explained by Maslow (1943) when he asserts that the one basic reason that people work is to survive. When they start earning, they seek to create a niche and establish themselves by making new friends with whom they seek to further improve their lives. Everyone who starts working usually has expectations of growing to greater economic and financial freedom through their places of work and therefore well remunerated employees have better job satisfaction thereby becoming better performers which increases their output (Maslow, 1943). The most important objective for any organization is to have its personnel at their optimal performance at all times and this is the reason a lot of money is spent in instituting strategies that implement theories that motivate workers to be at the very best they can ever be in any organization (Abowd, Kramarz Margolis, 1999). This has forced the professional world to have wor kers educated and informed about their rights as workers and this has caused them to demand reasonable salaries that befit the work they do for their employers. This demand is not only restricted to remunerations but also permeates such non-economic areas of workers’ lives as proper working conditions and workers’ rights. Bringing all these things into workers’ expectations makes motivation a complicated phenomenon that is highly dependent on individuals. Each individual having unique things and areas of interest that motivate them, motivation is therefore thought to be worker-specific in many regards and therefore conceptualizing it is not such an easy thing. This notwithstanding, remuneration is one area of need that remains constant for every worker in whatever place of work and therefore whatever model or theory is used to study worker motivation, salary and wage remuneration is always a factor that motivates every worker (Abowd, Kramarz Margolis, 1999). Ot her things such as praise and recognition, job security, dignified treatment, opportunity for expansion among others can be considered supplemental to monetary need. This is because good salary payment is a factor from which all other factors are likely to emanate from thereby acting as the mother determinant of employee motivation.Advertising Looking for essay on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More Conclusion In conclusion, as regards the research question which is to what extent salary increment will increase employ performance, it can be strongly concluded that salary increase is among the core aspects of motivation that ensures workers’ increased performance and motivation. All other motivational strategies such as empowerment, opportunity creation, appraisals, and recognition among others stem from the remuneration benefits into such endeavours that give workers voice for recognition. It is therefore incumbent upon any organization to ensure that their salary and wage schemes are most favourable for their workforce to ensure optimal performance that translates into profitability for the organization. In this regard therefore, corroborated with the evidential discussion preceding, it is recommended that every employer accords salary and remuneration increment the attention it is due to ensure that their personnel are always performing at their best optimal level to e nsure maximal productivity and profitability. Reference List Abowd, J., M., Kramarz, F., Margolis, D., 1999. High Wage Workers and High Wage Firms, USA: Dept. of Labor Economics, Cornell University. Black, D., McKinnish, T., Sanders, S., 2003. ‘Does Availability of High-Wage for Low-Skilled Men Affect Welfare Expenditures?’ Harvard Business Review, 87, (9-10), pp. 1921-1942. Gantt, H., 1913. Work, Wages, and Profits: Their Influence on Cost of Living. USA: Dept. of Labor Economics, Cornell University. Herzberg, F., 1987. ‘One More Time: How Do You Motivate Employees?’ Harvard Business Review, (e-jounal) 1 (5). Web. This essay on To What Extent Will High Salary Modify Workers? was written and submitted by user Hayden Villarreal 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.

Fun Halloween Lesson Plan Ideas

Fun Halloween Lesson Plan Ideas Halloween, celebrated annually on Oc. 31, is a secular holiday combining harvest festivals with costume-wearing,  trick-or-treating, and creating pranks and decorative imagery based on the changing of the seasons, death and the supernatural. No matter how old your students are, chances are theyll feel cheated if you dont do anything to recognize what has become this most-beloved childrens holiday. But creating creative lesson plans- even for a holiday that is so captivating for young students- can be a challenge. These activities can spark ideas to help you create lessons celebrating Halloween spanning all areas of learning across the curriculum. Art Make a tiny witch doll and a pumpkin.Have your students paint a pumpkin. Chorus Do your warm-up exercises making ghost sirens. Classes with Computers Make iron-on graphics for T-shirts.Middle school students may enjoy a Halloween Hunt for facts. Drama Have improvisation exercises in which students randomly walk around the stage impersonating a ghost, bat, cat, pumpkin or Frankenstein.Have groups present Halloween childrens storybooks with one person reading and the others impersonating scenery and contributing sound effects.Do the same as above with readings from The Fall of the House of Usher by Edgar Allen Poe or with Excerpts from Ann Rices novels. English: Journal Topics Describe your scariest childhood Halloween memory.Describe the best Halloween costume made yourself or that you helped to make.Describe the best way for children to celebrate Halloween.How would you like to celebrate Halloween differently?Describe Halloween from the viewpoint of a vampire bat.Create a holiday you would like to substitute for Halloween.Write an autobiography of a jack-o-lantern.Write a poem about Halloween. English: Essay Topics Describe a neighborhood street on Halloween night.Describe a memorable Halloween party.Describe in detail an unusual Halloween costume.Explain why Halloween is celebrated today in the United States.Explain why you think trick-or-treating is (or is not) dangerous.Explain the likely consequences of vandalizing property.Persuade a local merchant to give children candy on Halloween.Persuade your parents to let you have a Halloween party on a school night.Persuade your best friend to be the rear section of your _______ costume. (You decide what the costume will be.)Persuade your school principal to show __________ all afternoon to celebrate Halloween. (Name a movie) Science You and your students will enjoy these challenging monster math word problems involving addition, subtraction, multiplication and division.Use Halloween as a reason to learn about  bats. Social Studies Learn about the history of Halloween.

Lawrence Textile Strike of 1912

Lawrence Textile Strike of 1912 In Lawrence, Massachusetts, the textile industry had become the center of the towns economy. By the early 20th century, most of those employed were recent immigrants. They often had few skills other than those used at the mill; about half the workforce were women or were children younger than 18. The death rate for workers was high; one study by Dr. Elizabeth Shapleigh showed that 36 out of 100 died by the time they were 25 years old. Until the events of 1912, few were members of unions, other than a few of the skilled workers, usually native-born, who belonged to a union affiliated with the American Federation of Labor (AFL). Some lived in housing provided by the companies - housing provided at rental costs that did not go down when companies reduced wages. Others lived in cramped quarters in tenement houses in the town; housing in general was priced higher than elsewhere in New England. The average worker at Lawrence earned less than $9 per week; housing costs were $1 to $6 per week. Introduction of new machinery had sped up the pace of work in the mills, and workers resented that the increased productivity usually meant pay cuts and layoffs for the workers as well as making the work more difficult. Beginning the Strike Early in 1912, mill owners at the American Wool Company in Lawrence, Massachusetts, reacted to a new state law reducing the number of hours that women could work to 54 hours per week by cutting the pay of their women mill workers. On January 11, a few Polish women at the mills went on strike when they saw that their pay envelopes had been shorted; a few other women at other mills in Lawrence also walked off the job in protest. The next day, on January 12, ten thousand textile workers walked off the job, most of them women. The city of Lawrence even rang its riot bells as an alarm. Eventually, the numbers striking rose to 25,000. Many of the strikers met the afternoon of January 12, with the result of an invitation to an organizer with the IWW (Industrial Workers of the World) to come to Lawrence and help with the strike. Strikers demands include: 15% pay increase.54 hour work week.Overtime pay at double the normal rate of pay.Elimination of bonus pay, which rewarded only a few and encouraged all to work longer hours. Joseph Ettor, with experience organizing in the west and Pennsylvania for the IWW, and who was fluent in several of the languages of the strikers, helped organize the workers, including representation from all the different nationalities of the mill workers, which included Italian, Hungarian, Portuguese, French-Canadian, Slavic, and Syrian. The city reacted with nighttime militia patrols, turning fire hoses on strikers, and sending some of the strikers to jail. Groups elsewhere, often Socialists, organized strike relief, including soup kitchens, medical care, and funds paid to the striking families. Leading to Violence On January 29, a woman striker, Anna LoPizzo, was killed as police broke up a picket line. Strikers accused the police of the shooting. Police arrested IWW organizer Joseph Ettor and Italian socialist, newspaper editor, and poet Arturo Giovannitti who were at a meeting three miles away at the time and charged them as accessories to murder in her death. After this arrest, martial law was enforced and all public meetings were declared illegal. The IWW sent some of its more well-known organizers to help out the strikers, including Bill Haywood, William Trautmann, Elizabeth Gurley Flynn, and Carlo Tresca, and these organizers urged the use of nonviolent resistance tactics. Newspapers announced that some dynamite had been found around town; one reporter revealed that some of these newspaper reports were printed before the time of the supposed finds. The companies and local authorities accused the union of planting the dynamite and used this accusation to try to stir up public sentiment against the union and strikers. (Later, in August, a contractor confessed that the textile companies had been behind the dynamite plantings, but he committed suicide before he could testify to a grand jury.) About 200 children of strikers were sent to New York, where supporters, mostly women, found foster homes for them. The local Socialists made their arrivals into demonstrations of solidarity, with about 5,000 turning out on February 10. Nurses - one of them Margaret Sanger - accompanied the children on the trains. The Strike in the Public's Eye The success of these measures in bringing public attention and sympathy resulted in the Lawrence authorities intervening with militia with the next attempt to send children to New York. Mothers and children were, according to temporary reports, clubbed and beaten as they were arrested. Children were taken from their parents. The brutality of this event led to an investigation by the U.S. Congress, with the House Committee on Rules hearing testimony from strikers. President Tafts wife, Helen Heron Taft, attended the hearings, giving them more visibility. The mill owners, seeing this national reaction and likely fearing further government restrictions, gave in on March 12 to the strikers original demands at the American Woolen Company. Other companies followed. Ettor and Giovannittis continued time in jail awaiting a trial led to further demonstrations in New York (led by Elizabeth Gurley Flynn) and Boston. Members of the defense committee were arrested and then released. On September 30, fifteen thousand Lawrence mill workers walked out in a one-day solidarity strike. The trial, finally begun in late September, took two months, with supporters outside cheering the two men. On November 26, the two were acquitted. The strike in 1912 at Lawrence is sometimes called the Bread and Roses strike because it was here that a picket sign carried by one of the striking women reportedly read We Want Bread, But Roses Too! It became a rallying cry of the strike, and then of other industrial organizing efforts, signifying that the largely unskilled immigrant population involved wanted not just economic benefits but recognition of their basic humanity, human rights, and dignity.

Compare and contrast analysis essay Example | Topics and Well Written Essays - 1000 words

Compare and contrast analysis - Essay Example Other research studies on the subject revealed diverse perspectives noting the popularity that hip hop has gained from the time it originated and spanning a global audience. In this regard, using the two discourse: Chang’s It’s a Hip Hop World and Kiwana’s Erasing Blackness, the current essay hereby aims to present a comparative analysis of these literary works through a closer examination of the following elements, to wit: point of view, character, theme and experiences. There are similarities in terms of presenting both literary works from the third person point of view. Both Chang and Kiwana used the formal essay structure by using narrative and descriptive format and style with examples noted from actual life experiences. The disparities lie in presentation of the literary work, as Chang’s presentation could be deemed more effective in enticing pathos or emotional appeal through the use of carefully selected photographs the break the monotony of a long line of discourse (â€Å"Asian art: Graffiti is one of the original elements of American-style hip-hop that Chinas urban youth have made their own† (Chang 60); â€Å"Cant stop: A South Korean b-boy tears up Seoul with his acrobatic moves† (Chang 61); â€Å"Revisiting roots: Senegalese hip-hop artists tackle themes of poverty and oppression† (Chang 62)). Kiwana relied solely on narrative and descriptive prose with only very minimal sub-headings that assist the readers in defining a well-crafted enumeration on the arguments supposedly supporting white kids as hip-hop’s primary audience. Thereby, it could be deduced that Kiwana used logos as the rhetorical appeal through persuading the readers using logical reasoning. The theme is obviously unified as both focused on the subject of hip-hop. The contrast lies in thrust or focus of discussion. As brief noted, Kiwana’s discussion on the chapter aimed at

Economics Essay Example | Topics and Well Written Essays - 250 words

Economics - Essay Example In an oligopoly market structure there are a limited number of firms operating in the marketplace. In the market structure in which Ford operates the barriers of entry are high (Amosweb, 2011). This is one of the reasons why there are a limited number of participants in the auto industry. One of the major barriers of entry is capital. It takes billions of dollars to create the infrastructure necessary to become an auto maker. The learning curve to become efficient at producing cars is long, thus experience is extremely important. The price elasticity of demand in the auto industry is medium. Customers care about price, but there are lots of other features that add value such as reliability, warranty, luxury, and performance which ultimately determine the price point of the automobile. A strategy Ford has used in the last couple of years is introducing hybrid vehicle models. One of its best selling models is the Ford Fusion Hybrid. The economic profits in an oligopoly market structure depend on the other players (Answers, 2011). For example when one company has clearance sales, other firms follow and implement similar strategies. Players in oligopoly markets such as Ford have power over their suppliers. References Amosweb.com (2011). Oligopoly and Monopolistic Competition. Retrieved March 7, 2011 from http://www.amosweb.com/cgi-bin/awb_nav.pl?s=wpd&c=dsp&k=oligopoly+and+monopolistic+competition Annual Report: Ford Motor (2009).

Absolutism in the 17th century Essay Example for Free

Absolutism in the 17th century Essay It is said that Louis XIV proclaimed I am the state! Whether or not he really said it is debatable, but the meaning of such a statement is clear. Through the course of the 17th Century various regimes across Europe began to model their states of off the very theme of I am the state,; that is, the monarch personified and had absolute control over his nation. Prior to the 17th Century such absolute control precluded this absolutism. By the time of the 17th Century, however, the conditions were in place for monarchs to take absolute control to shape their nations. The conditions and forces that made absolutism a desirable form of government were the necessity of centralized control, the political instability of the time, and the rise of single sovereignty over a country. Before one goes into what causes states to adopt absolutism, one must understand it. Absolutism is defined as a form of government where sovereignty is embodied in the person of the ruler. The Monarch felt that he had a Divine Right, that is he was responsible to only God, and though he may respect the natural law of where he governed, generally the Monarch attempted to place his realm under absolute control. Measures included elimination of certain freedoms, centralization of power, and the creation of a bureaucracy loyal to the Monarch to help oversee the country. Through these measures, the Monarch was able to control the nobility that always threatened. The Monarch became more and more powerful as he or she began to assert power and institute absolutism. The first reason why absolutism seemed to be a desirable government form was the necessity of centralized power. War was a constant threat to a nation and its people. In a country divided into kingdoms and realms ruled by individual nobles and dukes, mobilization for war was a difficult and lengthy task. To better prepare a state for war a country needed a single ruler with the absolute power. Another cause was the need for efficiently raising revenue. A monarch needed absolute control to effectively raise revenue for the cost of maintaining the state. The nation-state became more and more expensive to run during this time due to the increasing frequency of wars, the costs of trade and exploration, and to support the burgeoning bureaucracy. A country divided and ruled by many different people would be  unable to raise sufficient revenue. On the other hand, a country ruled a by a single strong ruler could more easily control and manage finances. In addition, because of the nature of the time, warfare and politics became very personal. Monarchs considered countries an extension of themselves, as exemplified by Louis XIVs supposed remark I am the state! To achieve this, Monarchs effectively eliminated all competition to their power, that is the nobles and the church. In the era of the Post-Reformation, it was all too easy for Monarchs to seize power from church and nobility, and this further contributed to their power. Another force at play that made absolutism seem desirable was the political instability of the time, both internal and external. France is a paragon example for this. There were many peasant revolts between 1624 and 1648, and Nobles and Parlements took advantage of peasant revolts and the Regency to protest their loss of ancient privileges and levels of taxation. Barricades set up in Paris and the mob burst into the Kings bedroom. King Louis XIII was powerless to stop these insurrections against his rule. Louis XIV soon came to power, and began to assert his royal authority. He put down these peasant revolts, reorganized government, and placed himself at its head. Loyal advisors were installed, and a deal with nobility which surrendered their authority in relation to the Crown in return for authority over their lands. In addition, the size of the military increased, and France began to engage in wars to help solve domestic problems. These wars were generally successful and contributed to an even higher growth in Royal authority. The successes of Louis XIV encouraged other European Monarchs to follow his example. The problems of instability seemed to be only able to fixed with a steady, but iron fist. Absolutism seemed to offer this, as the king would have authority to maintain control without interference from a constitution or a law making body. Finally, the political instability forced Monarchs to take measures that otherwise they would not wanted to take, i.e. levying heavy taxes. When the benefits of these measures came in, Monarchs often looked beyond their ideals to permanently install absolutism. To sum up, the basic political instability of the 17th Century, i.e. wars, peasant revolts, etc. paved the way for Monarchs seizing absolute control to stabilize their nations. The final cause for absolutism was the rise of single sovereignty over a country. In the times of feudalism, more than one person could have sovereignty over an area of a country. Dukes, Counts, and others may claim title to a land in addition to the Monarchs. However the decline of feudalism brought an end to this. Kings began to assert that there could be only one sovereign to a land, and that was the King. Many new political and legal theories supported the Monarchs absolute control over land. Jacques-Benigne Bossuet (1627-1704) adapted the medieval concept of kingship in his theory of the Divine Right of Kings, which argued that the king ruled absolutely by will of God, and that to oppose the king in effect constituted rebellion against God. Although people should be excluded from power, Gods purpose in instituting absolute monarchy was to protect and guide society. Coming from a moral approach, Thomas Hobbes argued that a strong ruler could best control and protect a society. Further justifying absolutism, Monarchs pointed out that it seemed to end Europes religious wars and had brought social and political peace. King Louis XIV believed that such absolute rule over a people was the duty of a Monarch, and anything else was failing the people. Essentially, Monarchs based their absolute sovereignty on moral and political justifications. In conclusion, the conditions of the 17th Century made Absolutism seem to be a desirable choice for government, and rightly so. Following the example of France, many countries tried to centralize power. Yet, not all were to be as successful as France. For example, Oliver Cromwell instituted a dictatorship with many absolutist qualities, but this failed as soon as he died. But it is difficult to deny that absolutism was a powerful force in the 17th Century. Absolutism may seem harsh to people of the 21st Century, but for the many of those who experienced it, it was at least beneficial. The political instability of the time, the need to centralize, and the increasing sovereignty of Monarchs all were driving forces in making Absolutism popular and helpful. Despite its problems, absolutism eventually led Europe down the right path.

Control in Katherine Anne Porters The Jilting of Granny Weatherall :: The Jilting of Granny Weatherall

Control in Katherine Anne Porter's "The Jilting of Granny Weatherall" Control, power, and influence are all things that people strive for throughout their lives. When a powerful person grows old however, their power may slip in spite their attempts to maintain control. An elderly person may feel useless, or they may have feelings of loss, regret, or waste. Issues of aging, control, and feelings of waste are something Katherine Anne Porter's "The Jilting of Granny Weatherall" describes with vivid detail. The story opens with Granny trying to refuse the care of her doctor. The story is viewed through limited omniscient and through her eyes we see that she feels she is strong enough to care for herself. She sees the doctor as unnecessary and views herself as a well woman. She actually tells the doctor to "Get along and doctor your sick. . . leave a well woman alone. I'll call for you when I want you" (1682). This is the reader's first insight into Granny's stubbornness to receive help of any kind. She also regards the doctor as disrespectful, making comments like "that brat ought to be in knee britches" and "I'd have you respect your elders young man." (1682). She tries to command respect by invoking colloquialism of age equating to wisdom and/or a right to be respected and exercise control over their juniors. When the doctor treats her with patronizing actions Granny dismisses him. Granny is obviously dealing with a great deal of helpless feelings and looks for a chance for control. Her age and delirium are apparent when the doctor goes to leave and she describes him as floating. She then hears sounds that she can't immediately identify, this another clue to her slowly slipping sanity. The sounds (which she comprehends first as rustling leaves or swishing newspaper) are the doctor whispering with Granny's daughter Cornelia in the doorway. Granny is very displeased with her daughter's brashness to whisper about her in the doorway to her bedroom where there is a chance that she will hear what they're saying. Granny's displeasure with her daughter reaches far beyond just her whispering in the doorway. Cornelia is the closest character there is an antagonist in this story. When concerning her daughter, Granny can do nothing but criticize the way she does most everything. These criticisms on the surface are simply the reproofs of a picky old woman. Control in Katherine Anne Porter's The Jilting of Granny Weatherall :: The Jilting of Granny Weatherall Control in Katherine Anne Porter's "The Jilting of Granny Weatherall" Control, power, and influence are all things that people strive for throughout their lives. When a powerful person grows old however, their power may slip in spite their attempts to maintain control. An elderly person may feel useless, or they may have feelings of loss, regret, or waste. Issues of aging, control, and feelings of waste are something Katherine Anne Porter's "The Jilting of Granny Weatherall" describes with vivid detail. The story opens with Granny trying to refuse the care of her doctor. The story is viewed through limited omniscient and through her eyes we see that she feels she is strong enough to care for herself. She sees the doctor as unnecessary and views herself as a well woman. She actually tells the doctor to "Get along and doctor your sick. . . leave a well woman alone. I'll call for you when I want you" (1682). This is the reader's first insight into Granny's stubbornness to receive help of any kind. She also regards the doctor as disrespectful, making comments like "that brat ought to be in knee britches" and "I'd have you respect your elders young man." (1682). She tries to command respect by invoking colloquialism of age equating to wisdom and/or a right to be respected and exercise control over their juniors. When the doctor treats her with patronizing actions Granny dismisses him. Granny is obviously dealing with a great deal of helpless feelings and looks for a chance for control. Her age and delirium are apparent when the doctor goes to leave and she describes him as floating. She then hears sounds that she can't immediately identify, this another clue to her slowly slipping sanity. The sounds (which she comprehends first as rustling leaves or swishing newspaper) are the doctor whispering with Granny's daughter Cornelia in the doorway. Granny is very displeased with her daughter's brashness to whisper about her in the doorway to her bedroom where there is a chance that she will hear what they're saying. Granny's displeasure with her daughter reaches far beyond just her whispering in the doorway. Cornelia is the closest character there is an antagonist in this story. When concerning her daughter, Granny can do nothing but criticize the way she does most everything. These criticisms on the surface are simply the reproofs of a picky old woman.

Aluminum: The 13th Element on the Periodic Table Essay

One of the many elements on the periodic table is Aluminum. Aluminum is the 13th element, and it is located in period two and group thirteen. Aluminums symbol is Al and it has an electron configuration of [Ne] 3s2 3p1. Aluminum also has an atomic mass of 26.982 and its atomic number is 13. This element was discovered by Hans Christian Oersted in the year of 1825, and was named by the English chemist Sir Humphry Davy (Helmenstine, 2012). Its name ‘Aluminum’ came from the Latin words ‘alumen’ or ‘alum’, which is an astringent and dyeing mordant. Originally, Davy called it â€Å"Alumium’ but the publishers later changed it to Aluminum, and that’s how it remains in the United States (N/A, n.d.). Aluminum is a tin-white metal which melts at 640 °C and boils at 2,327-2,450 °C (N/A, 2012). It is very light and has a density of 2.68g. It is both ductile and malleable, making it stiff and strong, and with frequent annealing it can be r olled into thin foil (N/A, 1996-2012). It is a good conductor of heat and electricity, and it is a solid in its standard state. One of Aluminums chemical properties is that in moist air, it combines slowly with oxygen to form aluminum oxide. The aluminum oxide forms a very thin, whitish coating on the aluminum metal (N/A, n.d.). This element is also a fairly active metal. It reacts with many hot acids and with alkalis. Aluminum also reacts quickly with hot water, and in powdered form, it catches fire quickly when exposed to a flame (N/A, 1996-2012). Back then, the Ancient Greeks and Romans used alum as an astringent, for medicinal purposes, and as a mordant in dyeing (N/A, 2012). Today, it is used in kitchen utensils, exterior decorations, and thousands of industrial applications. The uses of the element can vary from being kitchen foil, to being used to create planes and trains. Aluminum is also used in electrical transmission lines because of its light weight, and its alloys are used in the construction of aircraft and rockets (Helmenstine, 2012). Aluminum is also used to make compounds, and some of the many are Aluminum Chloride, Aluminum Hydroxide, and Aluminum Phosphate. Lastly, something very interesting and unique about Aluminum is that it is the most abundant metal in the Earth’s crust (8.1%), although it is not found free in nature (N/A, 2012).

Planning and threat management Essay

A planned performance which brings better results compared to unplanned one. A Managers’ job is planning, monitoring and controlling. As a head security official, today’s day work, Planning and goal setting are very important traits of a work. The job here of mine is to give full security to the principal from home and back again from the court to house which is located at Laguna Beach. To do this work, proper and perfect planning is required. It is done at all levels of the security organization. The thought plan process should have actions, and implementation. Planning gives more power over the future and is decided in advance what to do, how to do it, when to do it, and who should do it. It bridges the gap between the two. The planning function involves establishing goals and arranging them in logical order. A plan should be a realistic view of the expectations. Depending upon the activities, a plan here is applicable for only two hours because the distance between the court and the home is a very short distance. I have with me the top graded eight security personal and they can able to handle any situation at any point of time as per the security is concerned. I have taken the best eight because the city has been terrorized by a series of related homicides of white supremacist followers and the brutal beating of his chief assistant. The newspapers and media have speculated that several of the victims have been linked to your principal and the police suspect a rival white supremacists group is vying for political power within the movement. Here the plan is the most important and key is to do the successful operation. Preparation of a comprehensive plan will not guarantee success, but lack of a sound plan will, almost certainly, ensures failure. (King, 2006) In this case the threat is possible attack on the professor, both at home and at court. Furthermore there is a chance of threat on the one hour driveway too. Alongside, looking at the physical condition of the subject it is essential to arrange medical assistance during the outdoor operations such as period of the court and in transit. Therefore, the planning would involve four main parameters to secure. Medical assistance It is obvious that there would be logical medical assistance at home but during the course of transit and at the court it is essential to arrange medical facilities as the subject is extremely ill. To worsen matter the attendance at the courthouse will be new organizations, fundamentalist religious groups, white supremacist groups, and civil rights groups, all picketing what promises to be a very emotional trial. This could take a toll on the subject. The checkpoint security screening procedures for persons with disabilities and medical conditions have not changed as a result of the current threat situation. All disability-related equipment, aids, and devices continue to be allowed through security checkpoints once cleared through screening. Thus it is important to arrange liquid medications and other liquids needed by the principal. These include all prescription and over-the-counter medications (liquids, gels, and aerosols) including KY jelly, eye drops, and saline solution for med ical purposes; Liquids including water, juice, or liquid nutrition or gels for passengers with a disability or medical condition along with life-support and life-sustaining liquids such as bone marrow, blood products, and transplant organs would be present. There would also be items used to augment the body for medical or cosmetic reasons such as mastectomy products, prosthetic breasts, bras or shells containing gels, saline solution, or other liquids. It is also important to arrange gels or frozen liquids needed to cool disability or medically related items used by persons with disabilities or medical conditions. However, if the liquid medications are in volumes larger than 3 ozs each, they may not be placed in the quart-size bag and must be declared to the Transportation Security Officer. Declared liquid medications and other liquids for the principal and medical conditions must be kept separate from all other property submitted for x-ray screening. This is an extra step that I have taken because He is confined to a wheelchair and requires attendance by a nurse 24/7 due to respiratory and other medical conditions. He is an extremely high profile white supremacist, and is outspoken thus it is important to control his tension and emotions. (Eldelman, 2005) Transit assistance The one hour distance travel between the court and his home in Los Angles should be well protected as 6 of the 8 personnel deployed for the job would be accompanying him. The other 2 would be staying back at the subject’s home to counter any possible threats on the property during his absence. During transit there would 3 cars altogether with smoked glasses to minimize identification. The subject’s car would be juxtaposed between the other 2 cars with security personnel. All 6 personnel would be divided into 3 groups or 2 personnel for each car. (Kar, 2006) Home security It is already mentioned that there would be 2 persons securing the subject’s estate during his absence however, during his stay all 8 would be available for the subject’s security. There would be CCTV installed at strategic locations all over the estate with extra focus on the physical security of the subject. For this purpose it is essential to have a personnel to assist and secure the subject most of the time he is awake. During his resting period there would be a personnel guarding outside his bedroom. There would be other personnel who would guard the windows during this time. 5 of the security would be located all over the estate and home at strategic locations. The eighth personnel deployed for the subject’s safety would be instrumental in screening each person who ever is willing to meet the subject. (Lamb, 2004) Court Security This is the important aspect of the planning and the personnel should always be on their high alert. For that reason it is important to have complete physical protection all the while. There should be a human cordon of security personnel during the passage from parking space to court room and back as this is the area where the subject would be most vulnerable as the demonstrators would have opportunity to come in close proximity with the subject. At the courtroom too the human cordon would be applied with 4 of the personnel always encircling the subject. The remaining 2 would stand at a distance keeping a keen eye on the proceedings and scanning the crowd at the courtroom and always ready to intervene if needed. (Fletcher, 2005) Conclusion These are the Security arrangements that I will like to have at the principal’s estate because of threats on his life, but the principal will not face any difficulty while he likes to speak his mind to everyone, including and especially the press. He will have a grand entrance to court and if he wants to speak or meet with the press and others on the courthouse steps. References: Edelman, S; (2005); Evaluation Techniques in Risk Management; Bloemfontein: ABP Ltd Fletcher, R; (2005); Principals: Beliefs and Knowledge; Believing and Knowing; Dunedin: Howard & Price Kar, P; (2006); History of Threat Management and Related Applications; Kolkata: Dasgupta & Chatterjee King, H; (2006); Management Principals Today; Auckland: HBT & Brooks Ltd Lamb, D; (2004); Cult to Culture: The Development of Civilization on the Strategic Strata; Wellington: National Book Trust

Fountain Head essays

Fountain Head essays Essay in response to question number Two and Six Ayn Rand wrote The Fountainhead to impart her impassioned philosophy of Objectivism, a belief that advocates political freedom and the rights of the individual. To present her philosophy, Ayn Rand create Howard Roark, a distinctive Ayn Rand hero, and his foil Peter Keating. Howard Roark is an innovative architect whose brilliant and revolutionary designs are rejected by people who are dogmatic and fearful of change. Yet, he does not surrender his beliefs, but encounter all hardships with commitment to his own judgment and his integrity. On the other hand, Peter Keating is a conformist who abandons his integrity and allows other people to dominate his life. Through this acute contrast between Roark and Keating, and Roark's triumphant victory at the end, Ayn Rand clearly presents her philosophy of Objectivism. From the beginning of the novel, Ayn Rand insinuates the antithesis of the characteristics of Roark and Keating through an ironic event; Roark is expelled on the same day that Peter graduates from Stanton with high honor. That same day, when Dean of the Stanton Institute of Technology tries to persuade Roark to give up his radical ideas and go along with the traditional designs, the essence of Roark's character is revealed as he states, "...... But the best is a matter of standards - and I set my own standards. I inherit nothing. I stand at the end of no tradition. I may, perhaps, stand at the beginning of one (Pg 24 - 25)." Moreover, his incontrovertible individuality reaches more than just architecture. Howard Roark is self centered, self generated, self sufficient, and self motivated about all issues of life. For example, when he was asked if he had any relatives, he said indifferently: " I don't think I have any relatives. I may have. I don't know (Pg25)." Howard Roa rk is so independent that he does not eve ...

West Chester University Admissions Data

West Chester University Admissions Data West Chester University is a somewhat selective school, with an acceptance rate of less than 60 percent of those who apply. Learn more about their admissions requirements and what it takes to get into this college. About West Chester University Founded in 1871, West Chester University of Pennsylvania is a public, four-year university located in West Chester, Pennsylvania. With about 14,500 students, WCU is the fourth largest college in the Philadelphia region. It offers over 80 undergraduate and 70 master’s degree programs across its colleges of Education, Health Sciences, Arts and Sciences, Business and Public Affairs, and Visual and Performing Arts. Academics are supported by an 18 to 1 student/faculty ratio. On the student life front, WCU is home to a host of student clubs and organizations such as the Fencing Club, the Tai Chi Arts Club, and the Breakdancing Club, or Heavy Reign Crew. WCU also has 25 fraternities and sororities and intramural sports such as Wallyball, Wiffleball, and Squash. WCU is a member of the NCAA Division II Pennsylvania State Athletic Conference (PSAC) with 24 mens and womens varsity teams. Will you get in if you apply? Calculate your chances of getting in with this free tool from Cappex. Admissions Data (2016) West Chester University Acceptance Rate: 64 percentGPA, SAT and ACT Graph for WCU AdmissionsTest Scores: 25th / 75th PercentileSAT Critical Reading: 480 / 570SAT Math: 490 / 580SAT Writing: - / -What these SAT numbers meanACT Composite: 21 / 25ACT English: 20 / 25ACT Math: 20Â  / 25What these ACT numbers mean Enrollment (2016) Total Enrollment: 17,005 (14,397 undergraduates)Gender Breakdown: 41 percent Male / 59 percent Female89 percent Full-time Costs (2016-17) Tuition and Fees: $9,720 (in-state); $20,812 (out-of-state)Books: $1,200 (why so much?)Room and Board: $12,860Other Expenses: $2,520Total Cost: $26,300 (in-state); $37,392 (out-of-state) West Chester University of Pennsylvania Financial Aid (2015-16) Percentage of New Students Receiving Aid: 80Â  percentPercentage of New Students Receiving Types of AidGrants: 38 percentLoans: 72Â  percentAverage Amount of AidGrants: $6,064Loans: $8,450 Academic Programs Most Popular Majors: Accounting, Business Management, Elementary Education, English, Health and Physical Education, History, Liberal Studies, Marketing, Nursing, PsychologyWhat major is right for you? Sign up to take the free My Careers and Majors Quiz at Cappex. Transfer, Graduation and Retention Rates First Year Student Retention (full-time students): 86Â  percentTransfer-out Rate: 21 percent4-Year Graduation Rate: 46Â  percent6-Year Graduation Rate: 70Â  percent Intercollegiate Athletic Programs Mens Sports: Football, Swimming, Tennis, Baseball, Basketball, Soccer, Golf, Track and Field, Cross CountryWomens Sports: Gymnastics, Soccer, Lacrosse, Tennis, Volleyball, Basketball, Field Hockey, Softball, Swimming Interested in West Chester University? You May Like These Universities Temple University: Profile | GPA-SAT-ACT GraphPennsylvania State University: Profile | GPA-SAT-ACT GraphDrexel University: Profile | GPA-SAT-ACT GraphLock Haven University: ProfileUniversity of Delaware: Profile | GPA-SAT-ACT GraphUniversity of Pittsburgh: Profile | GPA-SAT-ACT GraphArcadia University: Profile | GPA-SAT-ACT GraphRowan University: Profile | GPA-SAT-ACT GraphAlbright College: ProfileIndiana University of Pennsylvania: ProfileWidener University: ProfileKutztown University of Pennsylvania: Profile West Chester University of Pennsylvania Mission Statement mission statement from wcupa.edu/president/ West Chester University, a member of the Pennsylvania State System of Higher Education, is a public, regional, comprehensive institution committed to providing access and offering high-quality undergraduate education, select post-baccalaureate and graduate programs, and a variety of educational and cultural resources for its students, alumni, and citizens of southeastern Pennsylvania. Data Source: National Center for Educational Statistics

The Impact of the Informal Economy on Mozambique Research Paper

The Impact of the Informal Economy on Mozambique - Research Paper Example This is based on the government’s efforts to encourage the informal firms to formalize their operations. The informal economy is characterized with unpredictable expansions especially when the economic growth is significantly low. It is also likely to shrink when the economic performance improve. The informal economy in Mozambique is comprised of about 7.7 million workers who are direct beneficiaries of the informal economy. Mozambique is a country that has enjoyed substantial success after going through a conflict that devastated its economy. The country experienced a significant economic increase between the years 2000 and 2006 of about 8 per cent. This success is attributed to the political stability and the macroeconomic stability that it has witnessed over years that it has under economic recovery. The strong economic development is mostly driven by foreign funded projects that are also boosted by the significant flow of aid. The informal economy has not been left behind as it is considered part of the vibrant economic growth2. The informal sector refers to the industrial sector that is not regulated by the government or the informal sector. It has made substantial contributions to the economy that has enabled the country boost its economy. The informal economy is an essential solution in ending poverty because it employs a good number of people. Statistics reveals that the informal economy in Sub Saharan Africa contributes about fifty per cent of the whole economy. Most African country’s economies depend on the Agricultural sector, while the informal sector has increasingly contributed to their GDP. The business in the informal economy employs a significant number of workers who are not employed by the formal sector. The statistics further indicate that over 89% of workers in the informal sector are women3. This is compared to only 54% of the workers who are

Discipline Essay Example | Topics and Well Written Essays - 500 words

Discipline - Essay Example The long range results of punishment may be negative. Discipline is more than just administering punishment whenever rules are broken, its more about the upbringing and general guidance that’s given to an individual that can enable him choose right from wrong. In order to have effective discipline, love and not anger should be the guiding factor. Most parents are expected to punish their children whenever they misbehave. They end up using physical punishment as a form of discipline when irritated by their children. Physical punishment is just a temporary measure of correction that does not teach the children right values. Physical punishment can cause physical, mental or emotional injury. It can even lead to death. Children learn from adults and can take this as the only way of solving conflicts. Once punished, a child may feel he has paid for the misbehavior and may want to do it again. It’s also hard to use physical punishment once a child grows up. It is common knowledge that eliminating undesirable behavior without having a desirable strategy to stimulate more desirable behavior is generally ineffective (American Academy of Pediatrics, 724). Mistakes committed are good avenues to learn if children are guided properly without us ing physical punishment. Consequences can be used as one of the positive ways to instill discipline in children. Consequences are different from punishment since they involve learning through experience. It teaches children to make their own decisions and take responsibility for their behaviors. Consequences can only be positive discipline if parents can learn to be calm, attentive and to be good listeners. The parents should be ready to accept the solutions of their children as it’s a learning experience. Parents need to communicate clearly the consequences of breaking certain rules to their children. Children can learn from natural consequences or logical consequences

U.S. Department of Homeland Security's Role in Combatting Research Paper

U.S. Department of Homeland Security's Role in Combatting Cybersecurity - Research Paper Example While comparing the present cyber war towards the reactive US approach nation’s major wars i.e. WWII or War on Terror, considerable changes in the same can be apparently observed. One of such changes can be ascertained in secret services along with information operations. In this present day context, these particular aspects became quite modernized as compared to the earlier years due to rapid technological advancements (Geers 9-158). The Criticalness of Cyber Security and DHSs National Role W/Obama Quote. On 12th February 2013, Obama passed an order to enhance the critical infrastructure of cyber security in the US. This order passed by Obama supported in building, developing as well as maintaining public-private relationships with other partners and operators to create risk based cyber security system by sharing different information. According to Obama, the role of cyber security and the Department of Homeland Security (DHS) is to improve the infrastructure of the framework of cyber security by transferring the required information related to the protection of cyber threats and following proper guidelines as well as rules (Waltzman, Giancarlo and Webb 1-4). This research paper intends to explain the responsibility of securing the nations and determine the infrastructure of cyberspace that can restrict in facing cyber threats or attacks on business and governmental policies. Apart from this, the research paper laid utmost focus on revealing the fact that the Department of Homeland Security must prioritize cybersecurity for ensuring the integrity of different nations, civilian and government networks as per the desired level. The research paper also deals with assessing the roles played by the Department of Homeland Security in the domain of cybersecurity. To address the above discussed aspects, the following objectives need to be attained: Comparison of Internal to External Threats (Government Accountability Office

Book Review of Limited Church: Unlimited Kingdom

Book Review of Limited Church: Unlimited Kingdom Aaron Christiansen Rienow, Rob. Limited Church: Unlimited Kingdom. Nashville: Randall House, 2013. 336 pp. $22.99 Biographical Sketch of the Author Dr. Rienow is a husband, father and the pastor at Gospel Fellowship Church. He holds multiple degrees in theology and Christian leadership that prepared him to pastor a church. After spending time in the pastorate Dr. Rienow came to the realization that he was discipling the members of his congregation but not the members of his family. This caused Dr. Rienow to reevaluate how the church is called to do ministry in the Bible. His findings lead to changes in his own ministry as well as the writing of this book.ÂÂ   Pursuing the Great Commission through Biblical family discipleship is now a passion for Dr. Rienow. Summary of Contents Dr. Rob Rienows purpose in writing this book is to challenge your current philosophy of ministry. When planning each aspect of the program is the first reaction to reach for a curriculum, someones advice or tradition? Rienow issues the claim that the Bible is enough to guide leaders of the church in equipping the saints to carry out the Great Commission. Do not expect to sit down and read this book in an afternoon; this book will cause the reader to read and reread sections then stop and rethink each statement that is made. It is highly recommended that this book is not read alone, but instead with a ministry team. Limited Church: Unlimited Kingdom should challenge any team that reads it together in how they do ministry and what their standards are for that ministry. Critical Evaluation Dr. Rienow does an excellent job of challenging the reader to rethink how he does church. This goes much deeper than just the traditions that we have accepted to date and into the place where the Word of God has in our heart and lives. Page by page Rienow builds a case for the sufficiency of scripture in the church and our families even in his own ministry he admitted, The Bible was enough for me when it came to my systematic theology, but not enough when it came to how Gods institutions of the family and the local church should function (13) This is a profound idea which will probably cause anyone reading the book to double check their process when making ministry decisions. The author fully grasps the concept that our first church is our family and we need to ensure their discipleship first and foremost. Rienow states, God created two institutions to build His Kingdom and advance His Gospel, the local church and the family. (39) Why would God allow us to take care of His bride, the church, if we cannot take care of our own family?ÂÂ   This flows perfectly into the argument regarding Biblical jurisdiction. Parents seem to have relegated the responsibility of discipleship to the church and instead of training the parents that this is not correct they have just accepted the role. As Dr. Rienow shows, this presents a problem when the churchs method differ from the parents methods and therefore creates conflict inside the body. We see the Great Commission, and we accept it. Then we carelessly ignore the clear messages God has given us about how the mission is to be carried out and who is responsible for its different faces. (61) Parents want to rely on the church or the school to educate their children about life when the Bible definitively places that responsibility on the parents. Rienow skillfully presents the picture of a Limited Church operating only inside the direction given by God and leaving the rest of the responsibilities to other jurisdictions. The church is challenged to rethink its priorities when Rienow asks, Can we honestly say that our jam-packed church calendar and our dynamic programs for every demographic group are making radical disciples for Jesus Christ? (1) The number of quality of the disciples a church makes is not directly proportional to the number of events on its calendar but according to the author, Nothing is more important in the local church than the preaching of the Bible. (103) The job of the church is given in Ephesians 4:11-13 of training and equipping the saints for ministry. This is done through the preaching of the Bible so that each facet may learn how to do their specific job well. A full third of the book is devoted to the concept of uniting the church and family in ministry. The ideas of caring for the poor, transforming specific ministries, building marriages, discipleship and evangelism are discussed thoroughly. Although family ministry is the new buzz word in churches, Dr. Rienow points out that it has been Gods plan from the beginning. He works from the Old Testament to the New Testament explaining the perfect design God has for families. That perfect design is family discipleship in the home, from the parents. Dr. Rienow exposes the fallacies in the current ministry model of age segregated groups and how it breeds an attitude of moral therapeutic deism that is running rampant through our culture today. Children move from fun childrens ministry to fun youth ministry to fun college ministry into boring church service and do not know how to assimilate into the church body. Dr. Rienow brings up the idea of incorporating children into the corporate body of worship and proposes that the church has been doing it wrong for about a hundred years. Readers are then shown multiple scripture passages showing children commanded to worship with their parents as a part of the faith family. Those who would choose to rebuff this idea are met with the statement, Before we think pragmatically, we need to think theologically. Practice does not drive theology. Theology drives practice. Rienow once again brings back each argument to the authority of scripture and scripture alone to drive our decisions. Using this same logic the reader should be able to determine that youth should also be in corporate worship along with young adults. Critical Evaluation Rienows mission to challenge the way churches address ministry questions with scripture first and only is accomplished throughout the entire book. While not directly stated the book screams out 2 Timothy 3:16 that scripture is sufficient for all our needs and answers. The author challenges readers that, Now is the time to return to the Bible alone for every matter of faith and practice! (45) Grab multiple copies of this book, pass them out to the ministry teams in your church, read through them together and evaluate the way you do ministry against scripture. Where it lines up witch scripture, press on; where it falls short, bring it in line with the Word and see if the fruits of your labor do not increase from Gods blessings. Bibliography Rienow, Rob. Limited Church: Unlimited Kingdom. Nashville: Randall House Publications, 2013.

Privacy Concerns With Electronic Medical Records Essay -- Online Secur

Prior to the Information Age, medical records were all stored in folders in secure filing cabinets at doctor’s offices, hospitals, or health departments. The information within the folders was confidential, and shared solely amongst the patient and physician. Today these files are fragmented across multiple treatment sites due to the branching out of specialty centers such as urgent care centers, magnetic resonance imaging, outpatient surgical centers, and other diagnostic centers. Today’s ability to store medical records electronically has made it possible to easily send these files from one location to another. However, the same technology which can unify the fragmented pieces of a patient’s medical record has the ability to also create a path for privacy and security breaches. This paper will examine how electronic medical records are used, how they are secured, how security is enforced, and what the consequences of security breaches are. It is important for the purpose of clarity to distinguish the difference between electronic medical records (EMR) and electronic health records (EHR). Electronic medical records are an electronic composition of an individual’s medical history including such components as procedures, past diseases, diagnosis, medications, doctor’s names, and allergies. An electronic health record is an electronic means of documenting a patient’s procedures, diagnosis, billing information, etc. at each care facility (Badzek & Gross, 1999). A movement that was first initiated under the Bush administration, accepted by the Clinton administration, and now embraced by President Obama is the creation of the individual electronic medical record. In 2009 President Obama included $36 billion in the stimulus package to... ...n%20age/315,000%20patients%27%20information%20disappears%20from%20Emory%20Healthcare%20_%20www.wsbtv.com.htm Dixon, P. MEDICAL IDENTITY THEFT: The Information Crime that Can Kill You, March 3, 2006. World Privacy Forum. Retrieved from http://www.worldprivacyforum.org/pdf/wpf_medicalidtheft2006.pdf on April 24, 2012. Foreman, Judy (26 June 2006). "At Risk of Exposure†. Los Angeles Times. Retrieved April 23 , 2012. Gellman, R. Fact Sheet 8a: HIPAA Basics: Medical Privacy in the Electronic Age. Privacy Clearing House. March, 2012. Retrieved April 19, 2012 from http://www.privacyrights.org/fs/fs8a-hipaa.htm. Health Insurance Portability and Accountability Act of 1996, 42 U.S.C.  § 1320d-9 (2010). Moore, J. Electronic Medical Records Stimulus Package. Dec. 2009, Retrieved from http://www.electronicmedicalrecords.com/emr-stimulus-hitech-act.php on April 19, 2012.

Educational History

I enrolled in Mentor College which is at my birth town of Mississauga at the age of four years. Between 1994 and 19 97 at mentor college, I went through senior kindergarten and grade 2 respectively. However, my family was forced to more to Ontario following the demands of my father’s career that required to change is place of work from Mississauga to Ontario.At Ontario, I began my education at the Toronto French School in 1997. While at the school, the vigorous curriculum forced me to start playing competitive tennis as a refuge from the hard school curriculum. Though highly dedicated towards improving my tennis ranking through playing more tournaments, the school was however, not supportive towards students athletics.Recommendably, my grade improved from grade 3 to grade 10 in the 7 years that I spend in this school. The search for student athletics supportive school made me seek transfer to St. Robert Catholic high school in 2005. In my new school, I improved in the tennis r ankings which gave me the insight of even playing tournaments of higher level. This was still demanding as it required more attention and time for its score.Commendably, my new school was   highly   supportive   an invitation   which synchronized my efforts   even   towards traveling   abroad   in representing Canada in the   international   Junior   competitions . In   2006, I   transferred  Ã‚   to   Thornhill Secondary   school from   the demand of my   situation   that   required non-traditional education. In my new school, I got an enrolment in its high performance Athletics program which was an invitation towards concurrently completing the required educational courses as well as traveling.I spend one semester at the school after which I chose to finish the remaining credits at York Region virtual schooling program. This   online program was a great incentive   in studying   abroad, traveling   and   providing   substantial   environment   for developing   time   management   and self   discipline skills.

Chapter 18 Solutions

EXERCISE 18-1 (10-15 minutes) Add or deduct from accounting income (a)2deduct (b)1add (c)3add (d)1add (e)2deduct (f)2deduct (g)1add (h3deduct (i)3deduct (j)1add (k)1add (l)1add EXERCISE 18-3 (15-20 minutes) (a) Accounting income$105,000 Permanent differences: Non-deductible fines 11,000 116,000 Timing differences: Excess of CCA over amortization (16,000) Excess rent collected over rent earned? 24,000 Taxable income$124,000 Current income taxes – 30% $37,200 (b) Deductible Balance(Taxable)Future TaxCurrent SheetTemporaryTax AssetLong- AccountDifferencesXRate(Liability)TermPP & E($16,000)*30%($4,800) LT Unearned Rent revenue 24,00030% 7,200C Future income tax asset, Dec. 31, 20092,400 Future income tax asset before adjustment 0 Incr. in future income tax asset and future income tax benefit for 2009$2,400 *Carrying amount and tax basis are not given in the exercise, only the net difference (c)Current Income Tax Expense37,200 Income Tax Payable37,200 Future Income Tax Asset? 7,200 * Future Income Tax Benefit2,400 Future Income Tax Liability? 4,800* *or a net debit to Future Income Tax Asset of $2,400 Because of a flat tax rate, these totals can be reconciled: $24,000 – $16,000) X 30% = $7,200 + ($4,800). EXERCISE 18-3 (Continued) (d)Income before income taxes$105,000 Income tax expense Current$37,200 Future benefit? (2,400)? 34,800 Net income$70,200 (e) Divided by Accounting @ 30% Income Accounting income $ 105,000 31,500 30. 0% Non-deductible fines 11,000 3,300 3. 1% 34,800 33. 1% Effective tax rate ($34,800/$105,000)33. 1% (f)Current assets Future income tax asset$7,200 Non-Current liabilities Future Income Tax Liability4,800 EXERCISE 18-9 (15-20 minutes) (a) Balance Deductible Sheet (Taxable) Future Tax AccountCarryingTaxTemporaryTaxAssetDec. 31, 2008AmountBasisDifferencesRate(Liability) Warranty liability($130,000)$0 $130,000 25%$32,500 Future income tax asset, December 31, 200832,500 Future income tax asset before adjustment 0 Increase in future i ncome tax asset and future income tax benefit for 2008$32,500 Future years Total200920102011 Deductible temporary difference Warranty liability $130,000 $50,000 $35,000 $45,000 Tax rate enacted for the year 25%25%25% Future tax asset $32,500 $12,500 $8,750 $11,250 EXERCISE 18-9 (Continued) (b)2008 Accounting income$135,000Permanent differences:-0- Timing difference: Warranty expense > warranty costs incurred 130,000 Taxable income 265,000 Current income taxes – 25%$66,250 (c) Current Income Tax Expense66,250 Income Tax Payable 66,250 Future Income Tax Asset32,500 Future Income Tax Benefit32,500 (d)Income before income taxes$135,000 Income tax expense Current$66,250 Future benefit? (32,500) 33,750 Net income$101,250 EXERCISE 18-15 (40-45 minutes) (a) Basic Calculations of Capital Cost Allowance, Amounts and Balances: C-B (A)(B)A – B(C)Timing YearBaseCCAUCCAmort. NBVDifference 2007 $600,000 X 40 % X . $ 120,000 $ 480,000 $120,000$480,000$0 2008 480,000 X 40 % 192,000 288 ,000 120,000360,000(72,000) 2009 288,000 X 40 % 115,200 172,800 120,000240,0004,800 2010 172,800 X 40 % 69,120 103,680 120,000120,00050,880 2011 103,680 X 40 % 41,472 62,208120,000078,528 $537,792 (b) 20072008200920102011 Accounting income $ 340,000 $340,000 $340,000 $340,000 $ 340,000 Timing difference – (72,000) 4,800 50,880 78,528 Taxable income $ 340,000 $268,000 $344,800 $390,880 $ 418,528 X 34 %X 34 %X 34 %X 34 %X 34 %Income taxes payable$115,600$91,120$117,232$132,899$142,300 EXERCISE 18-15 (Continued) (c) and (d) 2007 Balance Deductible Sheet (Taxable) Future Tax AccountCarryingTaxTemporaryTaxAsset Dec. 31, 2007AmountBasisDifferencesRate(Liability) Property Plant & Equipment$480,000 $480,000 034%$0 Future income tax asset/liability, December 31, 20070 Future income tax asset/liability before adjustment 0 Increase in future income tax liability and future income tax expense for 2007$0 Current Income Tax Expense115,600 Income Taxes Payable? 115,600 ($340,000 X 34%) part (a) EXERCISE 18-15 (Continued) (c) and (d) continued 008 Balance Deductible Sheet (Taxable) Future Tax AccountCarryingTaxTemporaryTaxAsset Dec. 31, 2008AmountBasisDifferencesRate(Liability) Property Plant & Equipment$360,000$288,000 (72,000)34%($24,480) Future income tax liability, December 31, 2008(24,480) Future income tax liability before adjustment 0 Increase in future income tax liability and future income tax expense for 2008($24,480) Current Income Tax Expense91,120 Income Taxes Payable? 91,120 ($268,000 X 34%) part (a) Future Income Tax Expense24,480 Future Income Tax Liability? 24,480 EXERCISE 18-15 (Continued) (c) and (d) continued 2009Balance Deductible Sheet (Taxable) Future Tax AccountCarryingTaxTemporaryTaxAsset Dec. 31, 2009AmountBasisDifferencesRate(Liability) Property Plant & Equipment$240,000$172,800 ($67,200)34%($22,848) Future income tax liability, December 31, 2009(22,848) Future income tax liability before adjustment (24,480) Decrease in future income tax liab ility and future income tax benefit for 2009$1,632 2009 Current Income Tax Expense117,232 Income Taxes Payable? 117,232 ($344,800 X 34%) part (a) Future Income Tax Liability1,632 Future Income Tax Benefit? 1,632 EXERCISE 18-15 (Continued) (c) and (d) continued 2010 Balance DeductibleSheet (Taxable) Future Tax AccountCarryingTaxTemporaryTaxAsset Dec. 31, 2010AmountBasisDifferencesRate(Liability) Property Plant & Equipment$120,000$103,680 ($16,320)34%($5,549) Future income tax liability, December 31, 2010(5,549) Future income tax liability before adjustment (22,848) Decrease in future income tax liability and future income tax benefit for 2010$17,299 2010 Current Income Tax Expense132,899 Income Taxes Payable? 132,899 ($390,880 X 34%) part (a) Future Income Tax Liability17,299 Future Income Tax Benefit? 17,299 EXERCISE 18-15 (Continued) (c) and (d) continued 2011 Balance DeductibleSheet (Taxable) Future Tax AccountCarryingTaxTemporaryTaxAsset Dec. 31, 2011AmountBasisDifferencesRate(Li ability) Property Plant & Equipment$0$62,208 $62,20834%$21,151 Future income tax asset, December 31, 201121,151 Future income tax liability before adjustment (5,549) Increase in future income tax asset and future income tax benefit for 2011$26,700 2011 Current Income Tax Expense142,300 Income Taxes Payable? 142,300 ($418,528 X 34%) part (a) Future Income Tax Liability5,549* Future Income Tax Asset21,151* Future Income Tax Benefit? 26,700 *Alternately, a debit to Future Tax Asset26,700 EXERCISE 18-15 (Continued) (e) 2007Current Income Tax Expense115,600 Income Taxes Payable? 115,600 ($340,000 X 34%) 2008 Current Income Tax Expense91,120 Income Taxes Payable? 91,120 ($268,000 X 34%) 2009 Current Income Tax Expense117,232 Income Taxes Payable? 117,232 ($344,800 X 34%) 2010 Current Income Tax Expense132,899 Income Taxes Payable? 132,899 ($390,880 X 34%) 2011 Current Income Tax Expense142,300 Income Taxes Payable? 142,300 ($418,528 X 34%) PROBLEM 18-9 Part 1. (a) Mixed tax rates Future y ears 20092010201120122013Total Future taxable amounts ($300) ($300) ($300) ($200) ($100) ($1,200) Tax rate enacted for the year 30%30%30%35%35%Future tax (liability) ($90) ($90) ($90) ($70) ($35) ($375) Future years 20092010201120122013Total Future deductible amounts $1,800 $1,800 Tax rate enacted for the year 30%30%30%35%35% Future tax asset – – – $ 630 – $ 630 PROBLEM 18-9 (Continued) Part 1. (a) Balance Deductible Sheet (Taxable) Future Tax AccountCarryingTaxTemporaryTaxAsset Dec. 31, 2008Amount*Basis*DifferencesRate(Liability) Property Plant & Equipment($1,200)Mixed($375) Litigation Liability1,800Mixed630 Future income tax asset, December 31, 2008255Future income tax liability before adjustment (500) Increase in future income tax asset and future income tax benefit for 2008$755 * not given in the problem Part 1. part (b) Current Income Tax Expense1,200 Income Tax Payable1,200 ($4,000 X 30%) Future Income Tax Asset/Liability755 Future Income Tax Benefi t755* *Alternately: Future Income Tax Asset630 Future Income Tax Liability125 Future Income Tax Benefit755 PROBLEM 18-9 (Continued) Part 2. (a) Mixed tax rates Future years 2009201020112012Total Future taxable amounts ($400) ($400) ($400) ($400) ($1,600) Tax rate enacted for the year 30%30%30%35%Future tax (liability) ($120) ($120) ($120) ($140) ($500) Future years 2009201020112012Total Future deductible amounts $3,000 $3,000 Tax rate enacted for the year 30%30%30%35% Future tax asset – – $900 – $900 PROBLEM 18-9 (Continued) Part 2. (a) Balance Deductible Sheet (Taxable) Future Tax AccountCarryingTaxTemporaryTaxAsset Dec. 31, 2008Amount*Basis*DifferencesRate(Liability) Property Plant & Equipment($1,600)Mixed($500) Litigation Liability3,000Mixed900 Future income tax asset, December 31, 2008400 Future income tax asset before adjustment 600Decrease in future income tax asset and future income tax expense for 2008$200 * not given in the problem Part 2. part (b) Curr ent Income Tax Expense1,200 Income Tax Payable1,200 ($4,000 X 30%) Future Income Tax Expense200* Future Income Tax Asset200* *Alternately: Future Income Tax Expense200 Future Income Tax Asset300 Future Income Tax Liability500 PROBLEM 18-9 (Continued) (c) Part 1 – All balance sheet related accounts are non-current Pirates Corp. Balance Sheet December 31, 2008 Non-current assets Future income tax asset$255 Part 2 – All balance sheet related accounts are non-current Eagles Corp. Balance Sheet December 31, 2008Non-current assets Future income tax asset$400 PROBLEM 18-12 (a)2007 Income Tax Refund Receivable—20047,500 ($25,000 X 30%) Income Tax Refund Receivable—200518,000 ?($60,000 X 30%) Income Tax Refund Receivable—200632,000 ($80,000 X 40%) Current Income Tax Benefit (Due to Loss Carryback)57,500 Note:An acceptable alternative is to record only one Income Tax Refund Receivable account for the amount of $57,500. Future Income Tax Asset18,000 Future I ncome Tax Benefit (Due to Loss Carryforward)18,000 ($210,000 – $25,000 – $60,000 – $80,000 = $45,000) ($45,000 X 40% = $18,000) 2008 Current Income Tax Expense10,000Income Tax Payable? 10,000 [($70,000 – $45,000) X 40%] Future Income Tax Expense18,000 Future Income Tax Asset18,000 ($18,000 – $0) 2009 Current Income Tax Expense31,500 Income Tax Payable ($90,000 X 35%)31,500 PROBLEM 18-12 (Continued) (b)One or more income tax refund receivable accounts totalling $57,500 will be reported under current assets on the balance sheet at December 31, 2007. This type of receivable is usually listed immediately above inventory in the current asset section. This receivable is normally collec ¬tible within two months of filing the amendment to the tax returns reflecting the carryback.A future income tax asset of $18,000 should also be classified as a current asset because the benefits of the loss carryforward are expected to be realized in the year that im mediately follows the loss year, which means the benefits are expected to be realized in 2008. A current future income tax asset is usually listed at or near the end of the list of current assets on the balance sheet. Also, retained earnings is increased by $75,500 ($57,500 + $18,000) as a result of the entries to record the benefits of the loss carryback and the loss carryforward. (c)2007 Income StatementOperating loss before income taxes($210,000) Income tax benefit Current benefit due to loss carryback$57,500 Future benefit due to loss carryforward? 18,000 75,500 Net loss($134,500) (d)2008 Income Statement Income before income taxes$70,000 Income tax expense Current$10,000a Future? 18,000? 28,000 Net income$42,000 a [($70,000 – $45,000) X 40%] PROBLEM 18-12 (Continued) (e)2007 Income Tax Refund Receivable—20047,500 ($25,000 X 30%) Income Tax Refund Receivable—200518,000 ($60,000 X 30%) Income Tax Refund Receivable—200632,000 ?($80,000 X 40%) Current Income Tax Benefit (Due to Loss Carryback)57,500Note:An acceptable alternative is to record only one Income Tax Refund Receivable account for the amount of $57,500. Although the tax benefit is not recognized in the accounts, Mearat Inc. has a tax loss carryforward of $45,000 which should be disclosed. 2008 Current Income Tax Expense10,000 Income Tax Payable? 10,000 [($70,000 – $45,000) X 40%] 2009 Current Income Tax Expense31,500 Income Tax Payable ($90,000 X 35%)31,500 (f)2007: entry for current taxes – no change 2007: if a valuation allowance is used, the full benefit and future tax asset related to the tax loss carryforward is recognized and then offset by the allowance, as follows.Future Income Tax Asset18,000 Future Income Tax Benefit (Due to Loss Carryforward)18,000 ($45,000 X 40% = $18,000) Problem 18-12 (f) (Continued) Future Income Tax Expense18,000 Allowance to Reduce Future Income Tax Asset to Realizable Value)18,000 ($18,000 – $0) 2008: entry for cu rrent taxes – no change 2008: because the tax loss carryforward has now been used, both the amount in the future tax account and in its allowance account must be removed, as follows. Future Income Tax Expense (Due to Use of Loss Carryforward)18,000 Future Income Tax Asset18,000 Allowance to Reduce Future IncomeTax Asset to Realizable Value18,000 Future Income Tax Benefit (from Adjustment of Allowance)18,000 Alternatively, one entry could have been made: Allowance to Reduce Future Income Tax Asset to Realizable Value18,000 Future Income Tax Asset18,000 2009: No change to part (e) entry. (g)2007 Income Statement Operating loss before income taxes($200,000) Income tax benefit Current benefit due to loss carryback? 57,500 Net loss($142,500) 2008 Income Statement Income before income taxes$70,000 Income tax expense – Current a 14,000 Net income$56,000 a [($70,000 – $35,000) X 40%] PROBLEM 18-12 (Continued) h)Using the valuation allowance instead of applying the redu ction in value directly does not have any impact on cash flows. The use of the contra allowance simply permits the recording of the full benefits associated with all future deductible amounts in the asset account. This facilitates tracking for management purposes. It has no use for financial reporting purposes except, perhaps, for the transparency of the information. Readers can see the total possible benefits and the extent to which management has judged they will not be realized. Use of the allowance has no impact on cash flows.