Current Liabilities and Payroll Accounting

Teaching Objectives:Make clear the concepts such as current and long-term liabilities and their characteristics, known liabilities, estimated liabilities, contingent liabilities and payroll accounting. Teaching Focus: how to define, classify, measure, report, and analyze these liabilities so that this information is useful to business decision makers. What is liability? A liability is a probable future payment of assets or services that a company is presently obligated to make as a result of past transactions or events.Classifying LiabilitiesLiabilities can be classified into current liabilities and long-term liabilities according to term of payment. Current liabilities are obligations due to be paid or settled within one year or the operating cycle, whichever is longer. They are usually settled by paying out current assets such as cash. notes payable, mortgages payable, bonds payable, and lease obligations)Long-term LiabilitiesLong-term liabilities are obligations not due within one year or the operating cycle, whichever is longer. (notes payable, mortgages payable, bonds payable, and lease obligations)Known LiabilitiesMost liabilities arise from situation with little uncertainty. They are set by agreements, contracts, or laws and are measurable. These liabilities are Known Liabilities, also called definitely determinable liabilities. Known Liabilities include accounts payable, notes payable, payroll, sales taxes payable, unearned revenues and lease obligations Known Liabilities— Sales Taxes Payable Sales taxes are stated as a percent of selling prices. The seller collects sales taxes from customers when sales occur and remits these collections to the proper government agency. Since sellers currently owe these collections to the government, this amount is a current liability. Example:On May 15, 2009, Max Hardware sold tools and supplies for $7,500 that are subject to a 6% sales tax. $7,500 ? 6% = $450 Known Liabilities—unearned revenues Unearned Revenues (also called deferred revenues, collections in advance, and prepayments) are amounts received in advance from customers for future products or services. Example: On May 1, 2009, A-1 Catering received $3,000 in advance for catering a wedding party to take place on July 12, 2009. Known Liabilities—Short-term Note Payable A written promise to pay a specified amount on a definite future date within one year or the company’s operating cycle, whichever is longer.  NOTE GIVEN TO EXTEND CREDIT PERIODA company can replace an account payable with a note payable. A common example is a creditor that requires the substitution of an interst-bearing note for an overdue account payable that does not bear interest. Example: On August 1, 2009, Matrix, Inc. asked Carter, Co. to accept a 90-day, 12% note to replace its existing $5,000 account payable to Carter. Matrix would make the following entry: On October 30, 2009, Matrix, Inc. pays the note plus interest to Carter. Interest expense = $5,000 ? 12%   (90 ? 360) = $150NOTE GIVEN TO BORROW FROM BANKA bank nearly always requires a borrower to sign a promissory note when making a loan. When the note matures, the borrower repays the note with an amount larger than the amount borrowed. This difference between the amount borrowed and the amount repaid is interest.FACE VALUE EQUALS AMOUNT BORROWEDOn September 1, 2009, Jackson Smith borrows $20,000 from American Bank. The note bears interest at 6% per year. Principal and interest are due in 90 days (November 30, 2009). On November 30, 2009, Smith would make the following entry: $20,000 ? 6% ? (90 ? 360) = $300PAYROLL LIABILITIESEmployers incur expenses and liabilities from having employees.   FICA Federal Insurance Contributions Act (FICA)   Medicare Taxes Employers must pay withheld   taxes to the Internal Revenue Service (IRS)   Federal Income Tax State and Local Income Taxes Employers must pay the taxes withheld from employees’ gross pay to the appropriate government agency? Voluntary Deductions Amounts withheld depend on the employee’s request. Examples include union dues, savings accounts, pension contributions, insurance premiums, and charities. Employers owe voluntary amounts withheld from employees’ gross pay to the designated agency. Gross pay is the total compensation an employee earns including wages, salaries, commissions, bonuses, and any compensation earned before deductions. Wages usually refer to payments to employees at an hourly rate. Salaries usually refer to payments to employees at a montly or yearly rate. Net pay, also called or take-home pay, is gross pay less all deductions. Payroll deductions, commonly called withholdings, are amounts withheld from an employee’s gross pay, either required or voluntary. Required deductions result from laws and include income taxes and Social Security taxes. Voluntary deductions, at an employee’s option, include pension and health contributions, union dues, and charitable giving.   WithholdingsRECORDING EMPLOYEE PAYROLL DEDUCTIONSThe entry to record payroll expenses and deductions for an employee might look like this. $4,000 ? 6. 20% = $248 $4,000 ? 1. 45% = $58EMPLOYER PAYROLL TAXESEmployers pay amounts equal to that withheld from the employee’s gross pay.RECORDING EMPLOYER PAYROLL TAXESThe entry to record the employer payroll taxes for January might look like this Current Liabilities and Payroll Accounting Teaching Objectives:Make clear the concepts such as current and long-term liabilities and their characteristics, known liabilities, estimated liabilities, contingent liabilities and payroll accounting. Teaching Focus: how to define, classify, measure, report, and analyze these liabilities so that this information is useful to business decision makers. What is liability? A liability is a probable future payment of assets or services that a company is presently obligated to make as a result of past transactions or events.Classifying LiabilitiesLiabilities can be classified into current liabilities and long-term liabilities according to term of payment. Current liabilities are obligations due to be paid or settled within one year or the operating cycle, whichever is longer. They are usually settled by paying out current assets such as cash. notes payable, mortgages payable, bonds payable, and lease obligations)Long-term LiabilitiesLong-term liabilities are obligations not due within one year or the operating cycle, whichever is longer. (notes payable, mortgages payable, bonds payable, and lease obligations)Known LiabilitiesMost liabilities arise from situation with little uncertainty. They are set by agreements, contracts, or laws and are measurable. These liabilities are Known Liabilities, also called definitely determinable liabilities. Known Liabilities include accounts payable, notes payable, payroll, sales taxes payable, unearned revenues and lease obligations Known Liabilities— Sales Taxes Payable Sales taxes are stated as a percent of selling prices. The seller collects sales taxes from customers when sales occur and remits these collections to the proper government agency. Since sellers currently owe these collections to the government, this amount is a current liability. Example:On May 15, 2009, Max Hardware sold tools and supplies for $7,500 that are subject to a 6% sales tax. $7,500 ? 6% = $450 Known Liabilities—unearned revenues Unearned Revenues (also called deferred revenues, collections in advance, and prepayments) are amounts received in advance from customers for future products or services. Example: On May 1, 2009, A-1 Catering received $3,000 in advance for catering a wedding party to take place on July 12, 2009. Known Liabilities—Short-term Note Payable A written promise to pay a specified amount on a definite future date within one year or the company’s operating cycle, whichever is longer.  NOTE GIVEN TO EXTEND CREDIT PERIODA company can replace an account payable with a note payable. A common example is a creditor that requires the substitution of an interst-bearing note for an overdue account payable that does not bear interest. Example: On August 1, 2009, Matrix, Inc. asked Carter, Co. to accept a 90-day, 12% note to replace its existing $5,000 account payable to Carter. Matrix would make the following entry: On October 30, 2009, Matrix, Inc. pays the note plus interest to Carter. Interest expense = $5,000 ? 12%   (90 ? 360) = $150NOTE GIVEN TO BORROW FROM BANKA bank nearly always requires a borrower to sign a promissory note when making a loan. When the note matures, the borrower repays the note with an amount larger than the amount borrowed. This difference between the amount borrowed and the amount repaid is interest.FACE VALUE EQUALS AMOUNT BORROWEDOn September 1, 2009, Jackson Smith borrows $20,000 from American Bank. The note bears interest at 6% per year. Principal and interest are due in 90 days (November 30, 2009). On November 30, 2009, Smith would make the following entry: $20,000 ? 6% ? (90 ? 360) = $300PAYROLL LIABILITIESEmployers incur expenses and liabilities from having employees.   FICA Federal Insurance Contributions Act (FICA)   Medicare Taxes Employers must pay withheld   taxes to the Internal Revenue Service (IRS)   Federal Income Tax State and Local Income Taxes Employers must pay the taxes withheld from employees’ gross pay to the appropriate government agency? Voluntary Deductions Amounts withheld depend on the employee’s request. Examples include union dues, savings accounts, pension contributions, insurance premiums, and charities. Employers owe voluntary amounts withheld from employees’ gross pay to the designated agency. Gross pay is the total compensation an employee earns including wages, salaries, commissions, bonuses, and any compensation earned before deductions. Wages usually refer to payments to employees at an hourly rate. Salaries usually refer to payments to employees at a montly or yearly rate. Net pay, also called or take-home pay, is gross pay less all deductions. Payroll deductions, commonly called withholdings, are amounts withheld from an employee’s gross pay, either required or voluntary. Required deductions result from laws and include income taxes and Social Security taxes. Voluntary deductions, at an employee’s option, include pension and health contributions, union dues, and charitable giving.   WithholdingsRECORDING EMPLOYEE PAYROLL DEDUCTIONSThe entry to record payroll expenses and deductions for an employee might look like this. $4,000 ? 6. 20% = $248 $4,000 ? 1. 45% = $58EMPLOYER PAYROLL TAXESEmployers pay amounts equal to that withheld from the employee’s gross pay.RECORDING EMPLOYER PAYROLL TAXESThe entry to record the employer payroll taxes for January might look like this

Lottery Ticket’

Nothing is more cold and neutral in the allotment of fates among a group of equals than with a random game of chance. No one is favored neither is anyone discriminated against. Everyone enjoys the same chances of winning the pot viz. ‘the Lottery Ticket’ by Anton Chekov, just as much as everyone shares the same degree of nervous apprehension from being chosen among the lot as part of a dark ritual viz. ‘the Lottery’, Shirley Jackson. Many men have squandered their lives and property to follow the fickle goddess of circumstances. Likewise, societies throughout history from across different cultures have oftentimes done away with the long process of rational thought and quiet contemplation for a decisively quick way to decide on issues: through an impartial lottery draw of lives across the board. When chance is allowed to determine the fates of men, the results are irrevocable and are not open to discussion or compromise. Once mathematical statistics have chosen the roll, the consequences have the effect of law. Its concomitant mandate is as good as the universe itself has already firmly spoken on the matter. Both the short stories dwell on the central idea of lottery but the angles by which the scheme of it is scrutinized are in the opposite extremes. In brief, Anton Chekov’s ‘the Lottery Ticket’ tells of the sharp, positive change in the outlook of Ivan Dmitritch and his wife who both led an otherwise enervated and disillusioned life (Chekov 88). They were both thrilled with the prospect of being able to afford a few luxuries in life by winning a hefty sum of money from the lottery (ibid.). Ivan begins to imagine the myriad ways to spend the prize money just as his wife was likewise animated at the thought of traveling to places and improving her lot in life (ibid.). It does not take long before Ivan realizes that it was his wife’s ticket and the entire money belonged to her. He foresees the hypothetical situation where she would have him on a leash. Thus, to dispel the unsavory possibility of being subrogated to the wife, Ivan reveals that the ticket was spurious and the combination did not match the winning number. All at once, bliss was replaced with ill-humor. The resentment for their lives has never been more sharply felt. They had a brief taste of bliss although temporarily. From then on nothing will be the same for them again (Chekov 89). On the other hand, Shirley Jackson’s ‘the Lottery’ takes away the ecstatic pleasure one feels in winning the lottery and replaces it with abject dread and horror.   Without going much into details, a group of people in a certain remote village adopted the brand of lottery which was designed to indiscriminately pick the name of a person, on a fixed time and location, to be subjected to public lynching (Jackson 12). The lottery draw is not something that everyone looks forward to every time it was being held. Instead, it is largely anticipated with fear and terror (Jackson 13). Although the tradition is highly unusual and cruel, people in this community continue to practice the ritual even after its neighboring villages stopped doing it altogether (ibid.). Their talismanic attachment to the lottery is left unexplained although one can draw the connection between symbolic barbarism of backward societies and unquestioned belief in tradition. Nevertheless, the people do not take alarm at the punishment because everyone is statistically equal with the other. Only Tessie Hutchinson seems to be complaining precisely because she was on the fore about to suffer the injury and the unjust penalty of death (Jackson 14). In the same vein, the tradition is perpetuated to the younger generation who were at the frontlines eagerly casting out stones from a pile they have previously prepared. Lottery has been around in human recorded history since time immemorial. Abraham who took charge of large plots of land settled disputes on ownership and patrimony through a simple and efficient method of drawing lots (King James Bible, Gen. 1.18-25). The principle of deciding by lottery is practiced up to the present time. It is generally adopted to resolve issues because of its appeal to fair justice (From Grandpa with Love, 2). The flipside to this argument is that everyone shares both justice and injustice equally. Shirley Jackson’s ‘the Lottery’ is an exposition of this principle in the negative end, whereas, Anton Chekov’s ‘the Lottery’ takes off from the notion that fair play sometimes breed resentment and jealousy by the one who is un-favored against those who are favored. The short stories are cries against injustice, either asking â€Å"why not me?† or â€Å"why me?† in the end. Works Cited Chekov, Anton. The Wife and other Stories: The Tales of Chekov vol. 5. New York: Bibliobazaar Publishers Inc., 2003. From Grandpa with Love.   International Bible Society: Zondervan Publishing House, 1984. 12 February 2008. . Jackson, Shirley. The Lottery and other Stories. New York: Farrar, Straus and Giroux, 2005. King James Bible. New York: Hendrikson Publishers, 2003.

Persuasive speech: People should support organic food production Essay

Ladies and Gentlemen, Have you ever thought about the food you eat? Of course you have, we all do. We think about the taste, the ingredients and the health benefits, but we don’t question where the food comes from and we barely think about all the chemicals and toxins added to it, because most foods that we are surrounded with are all the same, most food companies that we enjoy are not organically produced, but are just easier to obtain. We see organic food so rarely and are encouraged so rarely by it that we don’t even think of it as a priority, we just think of it as an expensive rare market. I believe that people all around the world should support organic food production. In 1983 genetically modified food was introduced to the world, and by 1996 it was found on super-market shelves worldwide. It was a huge commercial explosion. Genetically modified food is produced from plants and animals that scientists have been able to modify by changing the gene structure, which can alter foods characteristics. One of the first examples of genetically modified foods is the FlavrSavr tomato; as you know when a tomato ripens, it reddens becomes soft, and naturally rots. Scientists then chemically were able to change the gene that causes this, meaning the tomato can ripen for longer, redden for longer, and rot slower than it naturally would. One of the main reasons why we should support organic food growth productions is for the better benefits for our bodies and health. As farmers plant seeds, they slowly inject the growing food with numerous amounts of toxins to make it genetically modified/ non-organic. The worst additions would be the pesticide toxins and irradiation. Pesticides are horrible toxins used on growing plants like tomatoes and oranges, which cause health risks. The Environmental Health News found a new case study showing that â€Å"prenatal exposure to pesticides, can decrease a child’s IQ and are proven to be more harmful to boys than girls as their developing brains are much more vulnerable.† Close to the end of the process when all the toxins have been added to create a sure non-organic product, irradiation is accustomed for non-organic products as it’s meant to kill the harmful bacteria and microorganisms in the plant, however naturalbias.com states â€Å"The purpose of  irradiation is to kill pathogens, but the ironic part is that it doesn’t kill all pathogens and certainly destroys most of the food’s good qualities. Irradiation also changes the chemical structure of the molecules within the food and can transform them into mutagenic and carcinogenic compounds that promote cancer.† All of this combined creates an awful product that I’m sure no one wants to consume. Laura Fillmore, from Gardnerville, Nevada, states in the NY Times â€Å"organic production is better for the land. Not probably better, but definitely better.† You probably don’t think about this much, because as teenagers we eat a lot of unhealthy products and although we are aware of some consequences and possibilities, we don’t seem to be very concerned about where the food comes from. Nevertheless we are concerned for the future of our planet, we want to help, we do the little things that make a difference; we recycle, we turn off the lights, we care about our future and our planet. But did you know that eating organic food can actually benefit the earth just as much? The chemicals added to the non-organic plants, suck all the nutrients out of the soil, damaging it, until it can start to restore, which can take over a hundred years. The land becomes useless, that’s why the US government is already looking for foreign land, which they could use for their farming. Due to these plantation techniques soil erosion occurs, it forms large amounts of dust in the air and when mixed with wind creates air pollution, which is v ery environmentally unfriendly, that’s why organic food is a better choice for farmers and for us to support. It’s an easy way we can help save our planet and our health. Organic food does tend to be more expensive, but if people can support organic food and demand its production, maybe we can create a better world for the next generation of people, it’s hard but it’s a goal that’s worth striving and completing! If we want to help our planet, our countries, and our selves we need think carefully about what we’re eating. We need to support organic food production we need to choose the best there is; which means the simplest. Israel, Brett, Environmental Health Sciences. â€Å"Environmental health news: Widely used pesticide seems to harm boys brains more than girls, 2012.† Accessed 18th September, 2012. http://www.environmentalhealthnews.org/ehs/news/2012/boys-and-chlorpyrifos Miller, Vin, Rage Wellness. â€Å"Natural bias: 7 major reasons to go organic, 2009.† Accessed 18th September, 2012. http://naturalbias.com/7-major-reasons-to-go-organic/ Savvy Vegetarians Inc. â€Å"What Is Organic Food and why we Should Eat It?† Accessed 19th September, 2012. http://www.savvyvegetarian.com/articles/what-is-organic-food.php

American Indians Essay Example | Topics and Well Written Essays - 3000 words

American Indians - Essay Example To evaluate the developments that have been made in preventing and treating the victimized Methodology The research undertaken involved an extensive review of the published material which includes journal, magazines, almanacs, online databases and web pages evaluating the issue on hand. These sources would be used to extract the expert opinions, to critically analyze the stereotypes associated with alcoholic abuse, to utilize the research material and historical data. The above resources would further help in evaluating the steps taken by the government and the NGO's in addressing the grave situation facing one of the biggest minorities within the country. Moreover the facts and figures obtained during the secondary would be applied in comparison to the data collected from ground sources to effectively investigate the factual information regarding the issue. Primary Sources As stated earlier, in order to design a comprehensive research paper, a fair bit of primary investigation would also be employed. This included filling out of questionnaires by the American Indian patients screened positive in the drug abuse and by a number of young Native Americans prospectively indulged in alcohol intake to access their mental state and to haul out the reasons for engaging in the illicit practice. The survey was aimed at obtaining the information about socio-demographic background, personal and social resources, traumatic experiences, attitudes toward mental sickness, indications, alcohol, drug and mental turmoil, and service exploitation, both biomedical and cultural options. Each questionnaire was administered for about 20 minutes and help of any kind was provided to the respondents. In the meantime interviews were held with a number... Throughout the historical records, many American Indians have been repeatedly exposed to self-destructive and illegal behavior. Such conducts have been repetitively attributed to the exposure to heavy alcoholic and illicit substance abuse.The American Indians face a wider range of problems regarding the alcoholic abuse. These issues have not only hampered their social life but have had a toll on the entire community. Various reasons ranging from cultural, political and historical to social aspects have been highlighted as being fundamental in the development of heavy alcoholic consumption. Consequently, the society has responded to the subject by incorporating the prevention and treatment programs at the grass root level. The issue is still grave and its implications are severe on the Native Americans and subsequently on the entire US nation. The 1960’s civil rights movement kept the base for the revitalization of the Indian culture since then the impact has been reduced, the need of the hour thus is for the Federal Government to play a greater role in rectifying the mistakes of the past and actively address the increasingly hazardous issue of alcoholic amongst the Indians in particular and within the country at large. A powerful change can only be materialized if Indian culture and norms are revisited. Work is being done in this regard and it can only be hoped that the situation would be much better for the Indians and they would be culturally, socially, psychologically and physically relieved in the years to come.

PSYCHOLOGY 7.27.13 Essay Example | Topics and Well Written Essays - 1000 words

PSYCHOLOGY 7.27.13 - Essay Example Erikson’s Developmental Model qualifies Emerson and Hardaway for â€Å"young adulthood and middle adulthood†. The age interval for young adulthood ranges is from 19 - 40 years whereas middle adulthood is from 40 - 65 (McLeod, 2013). Supported by relationships, Young adulthood is classified as â€Å"intimacy vs. isolation†. At this stage warm meaningful relationships are shaped along with the increasing possibility of failure (McLeod, 2013). However, middle adulthood is classified as â€Å"generativity vs. stagnation† supported on parenthood and work. It is the time for transferring legacies and success to the next generation supported by significant accomplishments to help others (McLeod, 2013). The study involved college level students conducted for Adult Development (Vaillant,Soldz & Cui,1938) where college level students’ average age for freshmen is 18-19 whereas some unusual cases of non-traditional students ages 30 years & above. Given that, th is declaration fits Mr. Hardaway and Mr. Emerson for the study. The main focus of study is on the elements such as mental health, adaption to stress, alcohol abuse, physical disorders and morality. Daniel Levinson focused on positive facets that give a new turn to â€Å"Adult Development† perspective. Among the others there were four central sections according to his model such as directionless change, stasis, and decline (Boundless). Applying this model, Mr. Emerson falls in â€Å"decline stage† and Mr. Hardaway in the â€Å"positive adult development stage†. The category of positive adult development is subdivided into experience, hierarchical complexity, expertise, knowledge, spirituality and wisdom. Peck’s model concerning adult development is so far the shortest among other psychologists. His model comprises of: â€Å"Ego-differentiation vs. work-role preoccupation, body-transcendence vs. body-preoccupation, and finally ego-transcendence vs. ego-pre occupation† (Quizlet, 2013). Careful analysis ranks Mr. Emerson under body-transcendence vs. body-preoccupation while Mr. Hardaway under ego-transcendence vs. ego-preoccupation. Mr. Emerson suffers from a physical disability that limits him from being hopeful for the future. On the contrary, Mr. Hardaway has upholstered to make a lasting significant contribution to society even after his death. Mr. Emerson is a physically disabled ex-engineer who got injured in supervising project. His best friend Baily saved him from being killed. Mr. Emerson spoke of his great connection with parents while he was young and also a quality relationship with his best friend Baily. They motivated him to always do the best of his efforts. However, Mr. Emerson feels loneliness as he doesn’t have any children or siblings and his parents died 10 years ago. Mr. Emerson still feels loneliness even though Baily comes to see him often. He confessed his un-fulfillment of not becoming an engineer d ue to the accident that made him physically disabled. He hesitated in answering the question of grabbing the opportunity of becoming a consultant or the like; however his answer was on the negative end. Mr. Emerson evaded and drifted away from the subject based on the last part of his life. He drank as a minimum of three beers per day to cope up with

Humanism and the Arts Essay Example | Topics and Well Written Essays - 1000 words

Humanism and the Arts - Essay Example Discussion All academic circles today acknowledge humanities as a separate academic discipline or field of study. However, humanists of the late fifteenth century are responsible for the development of the same. As mentioned earlier in the paper, that they named it as studia humanitatis that included grammar, rhetoric, history, poetry, and ethics or moral philosophy. Quite understandably, the idea of having such as an outline of subjects was twofold. Firstly, the goal was to make the students with exceptional, graceful, and elegant orators and writers (Gay, 2001). Secondly, the idea was to make sure that people realize the importance of moral values, their collective responsibility towards the society and acknowledge their power of reasoning so that they can outclass their supernatural religious dogma, contribute for the betterment of their societies and can persuade others to do the same (Kelley, 1991). In addition, it is very interesting to compare scholasticism, the idea that pervaded in much of the pre-Renaissance European society, with humanism, which to a considerable extent, became successful in replacing it. Actually, humanism was a response to the inefficiencies, loopholes, and failures of scholasticism. Firstly, scholasticism failed to give the taste of practical experience to its followers and relied heavily on abstract thoughts. As mentioned earlier, humanists proposed that physical and moral development is also important with intellectual development (Grassi, 1988).

Intrusion Detection Essay Example | Topics and Well Written Essays - 500 words

Intrusion Detection - Essay Example There are different evils also associated to these network structures also. Personal information theft, business information hacking and virus attacks are the contemporary problems organizations are facing nowadays in the network communication and data transfer areas (Frederick, 2002). Because of the rising amount of intrusions and since the local networks and Internet have turned out to be so ubiquitous, businesses more and more applying a variety of systems that monitor Information Technology security breaches (Sans, 2009). Network Intrusion as its name represents, attempts to identify attempted or applied intrusions into network and to establish suitable actions for the intrusions. Intrusion detection includes an extensive collection of methods that differ on several axes. A few of these axes comprise: (Silberschatz, Galvin, & Gagne, 2004): The types of input inspected to identify intrusive action. These could comprise user shell commands, process system calls, as well as network packet headers or contents. Several types of intrusions might be identified only by correlating information from various such sources. The variety of action capabilities. Basic and straightforward types of actions consist of changing an administrator of the possible intrusion or in some way halting the potentially intrusive action, for instance, killing a course of action engaged in actually intrusive activity. In a complicated type of action, a system might clearly redirect an intruder’s action to a trap. A false resource exposed to the attacker with the aim of observing and gaining information about the attack; to the attacker, the resource appears real. These levels of freedom in the design of space for detecting intrusions in systems have brought an extensive variety of solutions acknowledged as intrusions detection systems (IDS) (Silberschatz, Galvin, & Gagne, 2004). The

A Secure Internet Banking Information System in Distributed and Research Paper

A Secure Internet Banking Information System in Distributed and Heterogeneous Computing Environment - Research Paper Example It will provide information regarding the investigation approach, method of data collection and analytical approach to be used in the study. In today's volatile environment banking and financial institutions are implementing information systems in order to achieve growth and increased market share. The implementation of Information Technology provides the benefits of increased reliability and accuracy by reducing the chances of failures in the business system. The interdependencies in the business can be managed better through the implementation of an information system. With the provision of economies of scale, implementation of Information Systems in a banking organization also leads to several other problems, which should be addressed for the maximization of benefits attached. It is important to develop a deeper understanding of the importance of security issues related to the implementation of secure online banking information system in a distributed and heterogeneous computing environment. Previous research in the field provides a recognized conceptualization regarding the information system as an important source of competitive advantage for service organizations. The organizations should take necessary steps in order to save the technology from being copied by other organizations (Barney, 1991). The open nature of information technology and the ability of competitors to gain access to the same technology do not allow the hard aspect of e-commerce to become a source of competitive advantage. The implementation of an information system in a bank leads to customer benefit by reducing the transaction costs and providing the customers with increased bargaining power. With the increasing awareness in the industry players regarding the information technology, it has become inevitable for the firms to find a competitive advantage in the soft aspect of information management (Brynjolfsson & Hitt, 2000). Even if hard elements are easily accessible, two possible sources of comp etitive advantage remain effective utilization of these hard technologies within the wider organization of the firm, and unique combinations of the soft organizational and hard systemic aspects of the e-commerce revolution. Organizations need to change to make optimal use of new technologies (Penrose, 1959).  Ã‚  

Quantitative Techniques for Business Project Essay

Quantitative Techniques for Business Project - Essay Example This assignment studies behavior of stock prices at daily interval for the period from July 20, 1988 to July 20, 2009. Figure 1, 2 and 3 illustrate the dynamic character of stock prices respectively of companies Microsoft, Intel, and H&P. The graphical views tell us that these three stocks exhibited exponential growth from the beginning until the middle of 2000. All three stocks later dropped in prices by 30%-% 40% in about 24 moths. They never achieved the previous peak. Microsoft maintained stable prices for the rest of the period while Intel and Hewlett & Packard went through bumpy roads. The dynamic character of Apple stock was different from that of previously mentioned stocks. Figure 4 shows the asymptotic behavior of Apple stock prices from the beginning of the observation period until the middle of 1999. In the latter period, Apple stock price exhibited exponential growth until was hit by the global financial crisis of 2008. Apple’s sudden growth after the mid-1999 can be associated with the release of new products and services. The exponential growth of Microsoft, Intel and H&P stock prices from 1988 until 2000 should be contributed to the development of digital technology of that time. Thus, we can conclude that the innovation and new products influence the rise in stock prices. At the same time, irrespective of innovation, the overall market condition also causes influence on the stock prices. Figure 5 depicts S&P 500 index values from September 26, 2008 to November 21, 2008. In 41 days, the index dropped by 34%. This incident is named as the Global Financial Crisis of 2008. It caused a drop in prices of Microsoft, Apple, Intel and H&P stocks respectively by 27.69%, 35.61%, 31.13%, and 27.55%. This assignment is using time-series data of stock prices. Let Pt be the price of an asset at a time index t and P t-1 at a time t-1. We assume

Analyze The Anatomical Structure Of Ten Essay Example for Free

Analyze The Anatomical Structure Of Ten Essay Distinguish among the four tissue types found in the human body. Provide an example of each type with its function and location. Epithelial tissue covers the body surface and forms the lining for most internal cavities. The major function of epithelial tissue includes protection, secretion, absorption, and filtration. The skin is an organ made up of epithelial tissue which protects the body from dirt, dust, bacteria and other microbes that may be harmful. Cells of the epithelial tissue have different shapes as shown on the students worksheet. Cells can be thin, flat to cubic to elongate. Connective tissue is the most abundant and the most widely distributed of the tissues. Connective tissues perform a variety of functions including support and protection. The following tissues are found in the human body, ordinary loose connective tissue, fat tissue, dense fibrous tissue, cartilage, bone, blood, and lymph, which are all considered connective tissue. There are three types of muscle tissue: skeletal, smooth, and cardiac. Skeletal muscle is a voluntary type of muscle tissue that is used in the contraction of skeletal parts. Smooth muscle is found in the walls of internal organs and blood vessels. It is an involuntary type. The cardiac muscle is found only in the walls of the heart and is involuntary in nature. Nerve tissue is composed of specialized cells which not only receive stimuli but also conduct impulses to and from all parts of the body. Nerve cells or neurons are long and string-like. Distinguish among five different types of connective tissue with examples of functions and location within the body. Adipose fatty tissue; type of loose connective tissue that stores energy, insulates and cushions the body Fibrous Tissue composed of bundles of collagenous white fibers between which are rows of connective tissue cells. Bone tissue Most rigid connective tissue, internally supports body structures, very active tissue, heals much more rapidly than cartilage cartilage tissue Dense, flexible tissue similar to bone tissue blood tissue Consists of blood cells surrounded by nonliving fluid matrix called plasma.  Funcion: transport vehicle for cardiovascular system, carrying nutrients, wastes, respiratory gases, and many other subs thru body hemopoietic tissue Produces blood cells that are added to the circulating blood, removes worn out blood cells from the blood stream, red bone marrow, lymphatic tissue, yellow bone marrow Analyze five different types of epithelial tissue with examples of functions and location within the body. Simple squamous-single layer of thin, flat, many-sided cells each with a central nucleus. It lines internal cavities, the heart and all the blood vessels. Also lines parts of the urinary, respiratory, and male reproductive tracts. Stratified squamous-consists of many layers of cells. Innermost layer produces cells that are first cuboidal or columnar in shape, but as cells push toward the surface, they become flattened and begin to accumulate a protein called keratin and eventually die. Keratin makes the outer layer of epidermis tough, protective, and able to repel water. The linings of the mouth, throat, anal canal, and vagina are examples of stratified epithelium. The outermost layer of cells surrounding the cavity remains soft, moist, and alive. Simple cuboidal-single layer of cube-shaped cells, each with a central nucleus. Found in tubules of the kidney and in the ducts of many glands, where it has a protective function. It also occurs in the secretory portions of some glands, where the tissue produces and releases secretions. Simple columnar-single layer of tall, cylindrical cells, each with a nucleus near the base. This tissue, which lines the digestive tract from the stomach to the anus, protects, secretes, and allows absorption of nutrients. Pseudo stratified ciliated columnar-appears to be layered, though actually all cells touch the basement membrane. Many cilia are located on the free end of each cell. In the human trachea, the cilia wave back and forth, moving mucus and debris up toward the throat so that it cannot enter the lungs. Smoking destroys these cilia, but they will grow back if smoking is discontinued.

Urban Space Development Project in Bayraklı

Urban Space Development Project in BayraklÄ ± Within this framework, I will be observing the development path of an emerging subcentre through pin-pointing the development of BayraklÄ ±, in relation to the perception of sustainability, enquiring whether urban redevelopment is regarded as a strategic term or a contextual element that has been embedded in architectural planning and in urban forms. Recently, urban development projects have taken a central dominance over the production of urban spaces within the metropolitan cities. With the implementation of such developments, regenerated urban areas, newly developing business sectors, tourism-orientated facilities, malls and many other amenities have risen. This document critiques the sustainability tendencies within a regeneration programme and their building clusters situated in emerging recent subcentres of metropolitan areas. Through this context, this document will observe and interrogate whether or not sustainable buildings are utilized as a means of strategic branding, enticing such firms, or as an essential design element wherein satisfies the social, political and environmental concerns within architectural integrity, the design of the buildings and their association within the urban context of the newly developing region of Izmir. The significance in examining the ideologies in all contexts are essential as the effect of these mega-scale developments, will form long-term impacts on the urban landscape ecologically, socially, and physically. BayraklÄ ± is regarded as a district with a high seismic rate within Turkey. Whilst the devastations are associated with damage and loss, the destructive outcomes are exacerbated by the capacity of non-compliant buildings, poor infrastructure and workmanship. As a large scale redevelopment, Izmir has recently embarked upon a challenge of reinforcing high-risk surroundings within the region of BayraklÄ ±. The historical, yet strategic significance of the district is evident and is critical for the future urban development of the city. Based on this supposition the site has a central location along the coast, enclosing the Izmir Cove with a surface area of 35km2, and is regarded as a high-rise development zone by the local government. Sustainability embraces the environmental limits of living; in a broader term, a healthy society. Increasing public green spaces both within and around the clusters of high-rise, managing air and waste pollution, BayraklÄ ± has been listed in such ratings to obtain international certifications from LEED (Leadership in Energy and Environmental Design) and BREEAM (Building Research Establishment Environmental Assessment Methodology), amongst many others. The site, accommodates, residential and commercial facilities such as leisure and offices amongst a six-storey high mixed-use tower. With a complete floor area of 150,000m2, the project was entitled to two 40-storey mixed-use towers, erected on a six-storey horizontal shopping mall. The wind resistant, curvilinear form of the Folkart towers, have enabled penetration from the sea breeze into its adjacent urban area, a field designated as a green belt. With a high coverage ratio of 90%, the design of the public green area connects the neighbourhood to the axis that reaches the shore. The development of the public green spaces between the Folkart Towers, (so called the Twin Towers) have enhanced such opportunities; outdoor sports and recreation, visual amenity and biodiversity, amid the improvement of a derelict land. The available green space amongst the twin towers have attracted more visitors than expected in Summer 2016], as the Republic of Turkish Ministry of Culture and Tourism have announced. The facilities were mainly introduced to locals of BayraklÄ ±, though has experienced a high desire from such citizens neighbouring from nearby districts and even those who have willed to travel from further distances. The landscaping, as opposed to the modern street lighting, street furnishings, outdoor and indoor sports facilities have been an attraction point for those who have less experience and access to such spaces within their boroughs. The coastal development encourages a range of such outdoor facilities; wider and efficient bicycle lanes, public fitness parks, children play centres, amongst many isolated pathways for joggers, sprinters and those whom enjoy their slow pace walks. A zone is specially dedicated for picnic activities, including fire places, seating areas, manageable recycling bins, and parking lots for attendances with vehicles. There is a substantial, indication of benefits the district has aroused; a major increase on health care within the last decade. These benefits include better self-rated health, lower body mass index, a decrease in overweight levels; a substantial improvement of mental health and an increased longevity. By increasing the access to available public spaces, BayraklÄ ± has tackled the notion of community cohesion and reduced social isolation. Through the regeneration projects, industrial heritages have been maintained within the district and derelict areas have been implemented with modern, contemporary architecture. However the design of the district had been challenging for the urban planners in embracing the zonal division between the shore and situated inner settlements. As a critique of the area, I believe the problem of transportation should be withheld and considered. The historic AltÄ ±yol Highway connecting the districts of Alsancak to BayraklÄ ±, in conjunction with the contemporary subway transportation Izban, running parallel to the highway, shapes a barrier, disabling the physical connection between the pedestrians to the shore. Yet, there is access for an insufficient single pedestrian bridge directed above the highway. CONCLUSION Urban transformation specifies a combination of multilateral, integrated, and extensive actions that have been intended to problem solving and relating to a citys living spaces, in the context of spatial, economic and social aspects. Consequently, the aim of such development, is not restricted to spatial improvement. Though, it is vital that the concepts are identified from diverse perspectives with urban renewal, preservation, improvement and revitalisation. Sustainable towers have been amid the debated matters of contemporary high-rise building designs in Turkey. Urban development has had a matter of significant dispute within Izmir, as newly constructed urban projects have been experiencing protests against the redevelopment of traditional settlements or rezoning of farmland for new constructions. Whilst, the re-shaping of BayraklÄ ± is still in progress, the urban morphology of this region has started to take form by the high-rise and mixed- use developments that are currently under construction, already in use and many still in the initial design stages. The redevelopment within the area, together with the high-rises, are aimed for the upper-classed residents. With the majority of citizens from a middle-classed background, the programme is certainly improving BayraklÄ ±s economy, and the style of living with luxury condos, office spaces, residents and high-end malls shaping the district. Though, debates have aroused as to whether t he district could experience a social division within classes, as oppose to its physical division between the districts and the coast. Accordingly, social sustainability, in regards to the social interaction, the function of public green areas and access to possible public transportation routes are issues for BayraklÄ ± to consider as oppose to the environmental concerns related to large-scale developments. It is noteworthy to take a look at the past few decades of the region, with no collaboration between the local authorities and contractors regarding the sustainability-related concerns. Since the public realm foundations of private sectors are typically directed by land development codes and conditions for construction permissions, such collaborations are essential for the future of the developing metropolitan.

Web-Based Tool for PowerPoint

Web-Based Tool for PowerPoint According to Ellen, Microsoft PowerPoint is a presentation program that helps us create presentations slides and then present it on the computer or projection screen. Nowadays, the use of Microsoft PowerPoint in universities is increasing dramatically. Almost every lecturers and students use presentation slides for teaching and learning. Lecturers can create a presentation slide easily with important notes inside the slide without have to print out the notes for students. Furthermore, lecturers can share their presentation slides to the students by upload the slides to the E-Learning. Students can download and read it or share it with others. Problem arises when some of the lecturers or students want to share or reuse some learning object such as picture, video or sound inside the PowerPoint slides. They have to search and view each of the PowerPoint slides in order to locate the learning objects. Hence, a web based tool, Learning Object Extraction for Microsoft PowerPoint is one of the method to solve this issue. Learning Object Extraction for Microsoft PowerPoint is a web based tool which the users have to access to internet in order to use the tool. This tool can extract various format of PowerPoint such as ppt, pptx, ppsx, pptm. Futhermore, this tool can extract learning object with various format such as jpg, png, gif, flv, wmv, mov, mp3, wma /.wav. Problem Background Microsoft PowerPoint is widely used in schools and universities. PowerPoint slides that had created were used by lecturers or students for teaching and learning. It is difficult for users to share or reuse a particular learning object that in format of Microsoft PowerPoint. As a result, users have to search and view each of the presentation slides in order to share or reuse the materials. In addition, most of the users have to store the whole presentation slides in order to save a particular learning object. This make the users faced some difficulties to reuse or share the learning object such as a picture or video. Hence, a complete tool needs to be develops in order to overcome these issues. Purpose The purpose of this project is to develop a web based tool that will extract the learning object that in various formats from Microsoft PowerPoint presentation slides. Objective The objectives of this project are: Develop a web based tool for the users to extract the learning object into separated format from Microsoft PowerPoint presentation slides. Develop an interface for the web based tool to let the users search and browse the learning object after perform the extraction. Scope The scopes of this project are: The web based tool is designed for students and lecturers in universities or school. This tool will run in a server and every user can access it by log in to the webpage. This tool supports several types of Microsoft PowerPoint format such as ppt, pptx, ppsx, pptm. This tool can extract learning object with various format such as jpg, png, gif, flv, wmv, mov, mp3, wma, wav. Significance of Project This tool can give convenient for its users by extract the presentation slides automatically. Users can share or reuse the learning object easily by using the extraction tool to extract the object from presentation slides. In addition, users can search for the learning object without open and view each of the presentation slides after perform the extraction. CHAPTER 2 LITERATURE REVIEW 2.1 Introduction Microsoft PowerPoint is the leader of all in presentation programs compare to Corel Presentation or Apples Key-note. (Emily, 2007). People all around the world use presentation slides every day. Bulleted text, graphics, video, sound or animated slides are major content of a presentation slides. We can embed images, videos or sound by using Object Linking and Embedding (OLE) technology. Object Linking and Embedding (OLE), is a Microsoft Windows feature that combines various application data into one compound document. (Thomas and Krishnan, 2002). According to Peter (2010), it is a medium for bringing programs beside Microsoft PowerPoint into the mix without leaving Microsoft PowerPoint. 2.2 Research on the Existing Tool or Method It is necessary to analyze all the current tool or current methods that exist in the internet in order to develop a complete Learning Object Extraction for Microsoft PowerPoint. There are one similar standalone application and a method on how to extract learning object are found for analysis study. The standalone application will be discussed in Section 2.2.1 while the method on how to extract learning object will be discussed in Section 2.2.2. 2.2.1 PowerPoint Image Extractor V1.2 PowerPoint Image Extractor V1.2 is a freeware. It can be downloaded at http://alainlecomte.free.fr/Download.htm#PPImageExtractor. This application can extract pictures and wave files from Microsoft PowerPoint and slideshow that in format of .ppt and .pps. After perform the extraction, the image files and wave files will be separate in a different folder by the application. This standalone application will run under Windows environment such as Windows NT/XP/Vista/7. Below are the screenshot of the application. Figure2.1.JPG Figure 2.1 Screenshot of PowerPoint Image Extractor V1.2 2.2.2 Extract Images and Sound from Microsoft PowerPoint All of these methods are written at pptfaq (2010). There are different methods to extract presentation files that created in different version of Microsoft PowerPoint such as in Microsoft PowerPoint 2010, Microsoft PowerPoint 2007 or Microsoft PowerPoint 2000 through 2003. There are several steps in order to extract images or sounds from Microsoft PowerPoint 2010 with file extension in PPTX, PPSX, PPTM, PPSM, POTX, or POTM. Firstly, right click the presentation slides and choose rename. Then, add .zip to the end of the file name and it will look similar like this type of format: myfile.ppts.zip. After that, double click the zip file to open it in windows explorer. There is a folder name PPT, double click the folder and the images or sounds will be kept in media folder. Drag and drop the media folder to anywhere in your hard drive to save the objects. Finally, by right click the presentation file and delete the .zip extension to open it with Microsoft PowerPoint. The method to extract presentation files created by Microsoft PowerPoint 2000, 2003 and 2007 are the same. Firstly, double click to open the presentation slides. Then, click Office button and click Save As other format. In the dialog box, make sure the type of save as are save in web page (*.htm, *.html). Finally, choose a place to save it and then close the presentation slides. Microsoft PowerPoint will create a single file and in the mean times will create another folder. Inside the created folder, there are whole bunch of files. The embedded images or sounds files will be among of the files. Justification of Learning Object Extraction for Microsoft PowerPoint Learning Object Extraction is developed as web based tool to improve the current standalone application and methods by adding more supported format of presentation slides. In addition, this web based tool will extract learning object with several format such as jpg, png, gif, flv, wmv, mov, mp3, wma, wav. This tool will run in a server and require the users to upload the presentation slides to the server and extraction of learning object will be performed at the same time. Therefore, the current application and methods are studied for implementation of Learning Object Extraction for Microsoft PowerPoint in order to achieve the goal. 2.4 Research on Current Technology There are several options to choose for web development such as HTML for static web pages, JSP and ASP.NET for dynamic web pages. The most appropriate language use on the development of Learning Object Extraction for Microsoft PowerPoint is either JSP or ASP.NET. 2.4.1 Research on Java Server Pages Technology The use of Java Server Pages has grown rapidly since after the introduced of The Java 2 Platform. Many web developers choose to use JSP to build e-commerce system, dynamic websites and web services. A JSP can compile into servlet and servlet can act as a middleware to read and sent data between client and server. (Marty and Larry, 2009). Web service will make use of servlets container such as Apache Tomcat and then execute numerous of code that define by the developer in order to perform the complete web pages. 2.4.2 Research on Active Server Pages Dot NET Technology ASP is a technology that enables web developer to build dynamic and interactive Web pages quickly and easily. We could include VBScript or JScript code commands in the ASP to be executed on the Web server before the page was sent to the users browser. ASP used script between and percentage sign to control server-side behavior. (Bill et al, 2010). Developer can firstly build an ASP page with only HTML static page and then can define own code to make the ASP page dynamically. Justification for Choosing JSP as the Coding Language JSP technology adheres to the Write Once, Run Anywhere philosophy of the Java architecture. (Sun Microsystems, 1999). JSP technology can be run in any operating systems that support Java such as Unix/Linux, Mac OS or others. Compared to ASP, JSP is more popular and tool used to create JSP web pages is also free of charge. Apart from that some of the component such as JavaBeans can be reused for others web pages. This can help the developer to complete the web development more faster due to the flexibility of Java technology.

John Gradys Journey in All the Pretty Horses :: essays research papers

John Grady's journey is one that leads him from innocence to experience and lets him find the 'paradise' for which he is looking. Grady is an outcast. At beginning of the novel he feels out of place in the world in which he is living. On top of that he neither understands why it is changing nor is he willing to accept it. As he is sitting in the theatre watching his mother's play, the narrator tells us his thoughts: 'He'd the notion that there would be something in the story itself to tell him about the way the world was or was becoming but there was not.' The times are changing and he's unwilling to give up the past. The world is becoming modernized and people like him, cowboys and ranchers, are slowly disappearing. He runs away from home because he desires to find peace within himself as well as a place where he can feel he belongs. Here begins the adventure of John Grady and his best friend Lacey Rawlins. It is important to note here the means of travel. The story is taking place after World War II, a time when cars are fairly common, yet these boys decide to go on horseback, like in the fading old days. This is just another concept of how they are unwilling to give up a fading past. When they first begin their journey, the boys are having a good time. In a sense they?re two buddies on a road trip with no real motive. Rawlins even mentions, ?You know what?I could get used to this life.? Then they meet Blevins, the foil in the plot that veers the two boys of their course and also has plays a role in the lasting change of their person ality. Their meeting with him gives an insight into Grady?s character. Rawlins is against letting Blevins come along with them, but because of John?s kind nature he ends up allowing Blevins to come. It?s because of this kindness and sense of morality, he gets into trouble later on. The crossing of the Rio Grande into Mexico is an important structural device and symbol in the novel. This is when they enter the ?frame? of the novel in which all the conflicts take place. The crossing of the river naked is symbolic for the cleansing of their souls as well as a new beginning. In only a short time after arriving in Mexico, conflicts start.

College Days :: Personal Narrative, Autobiographical Essay

A year has past and now we stand on the brink of returning to a world where we are surrounded by the paradox of everything, and yet nothing being the same. Â   In days we will reluctantly give our hugs and, fighting the tears, say goodbye to people who were once just names on a sheet of paper to return to people that we hugged and fought tears to say goodbye to before we ever left. We will leave our best friends to return to our best friends. Â   We will go back to the places we came from and go back to the same things we did last summer and every summer before that. We will come into town on the same familiar road, and even though it has been months, it will seem like only yesterday. As you walk into your old bedroom, every emotion will pass through you as you reflect on the way your life has changed and the person you have become. You suddenly realize that the things that were most important to you a year ago don't seem to matter so much anymore, and the things you hold highest now, no one at home will completely understand. Â   The memories and the stories from school won't mean anything to anyone at home and yet you resent them for that, that they can't share that happiness with you. Â   Who will you call first? What will you do your first weekend home with your friends? How long before you actually start missing people barging in without calling or knocking? Who will get pizza at three in the morning with you now? How long until you adjust to sleeping alone in a room again? Â   Then you start to realize how much things have changed, and you realize the hardest part of college is balancing the two completely different worlds you now live in, trying desperately to hold on to everything all the while trying to figure out what you have to leave behind. In the matter of one day's traveling time, we will leave our world of living next door to our best friends, walking across campus to eat, instant messenger, 8:00am classes, and the perpetual procrastination to a world that will seem foreign to us despite the fact that we lived in it for eighteen years. Â   But it is different now.

Macbeths feelings

Macbeth feels great remorse and guilt for the act that he lust committed. He wash's very much that he did not kill the King and this Is shown through his excerpts in Act 2 scene 2. He describes his hands as being a ‘sorry sight' for they are drenched in the King's blood. The blood is has a very symbolic meaning for Macbeth as the blood does not just show that he has killed the King but also that he has shown shame towards the one closest to God, and that it has now been proven that he must go ahead with being crowned King.He constantly suffers psychologically and contemplates that people will find out about his killing of the King and explains that he heard a voice saying that he has killed sleep so he will ‘sleep no more'. He starts acting very nervous towards the people around him, especially the servants who he killed when he saw them straight away. He explains to Macadam that it is not possible to feel ‘wise, amazed, temperate and furious, loyal and neutral' all at once, and that he just killed them because he saw the daggers in their hands and It would not be fair If they survived.Macbeth over exaggerates his murder eying that the blood from his hands will turn the oceans ‘green to red' and that ‘Neptune ocean would never clean his hands of this act'. Macbeth is starting to act guilty towards the murder and he is regretting largely what he did. There are also streaks of fear in his thinking patterns when he says to Lady Macbeth that he is ‘afraid to think what I have done', being the King's slaughter. These comments from Macbeth explain to us that he really does feel great remorse for killing the high Liege and that hopes no one will ever find out his horrendous crime

How does John Steinbeck portray racism in ‘Of Mice And Men’ Essay

From the 17th Century, when the first settlers arrived, immigrants dreamed of a better life in America. People went there to escape from discrimination or poverty, and to make a new life for themselves or their families. They dreamed of making their fortunes in the goldfields. For many the dream became a nightmare. The horrors of slavery, of the American Civil War, the growth of towns with slums as bad as those in Europe, and the corruption of the American political system led to many shattered hopes. For the American society as a whole the dream ended with the Wall Street crash of 1929. This was the start of the Great Depression that would affect the whole world during the 1930s. However the dream survived in the hope of individuals. Thousands made their way west to California to escape from their farmlands in the mid-West. George and Lennie dreamt of there ‘little house and a couple of acres’. However, between 1929 – 39 there was a general world destine in trade and prosperity. A great deal of money had been spent on the First World War, and countries found themselves in debt. Lots of American lost their jobs. They joined bands of wandering farmers, looking for work. The farm owners of California found that they could pay very low wages, and expect men to work for long hours, as the demand for work was so great. The men were only needed for short periods at a time, for harvesting and so they had to travel around for work. On October 24, 1929, the stock market crashed. Prices began to decline early in the day, triggering a selling panic in the New York Stock Exchange (NYSE). This caused the loss of jobs of various workers, black or white. It was very hard for the workers to find a job elsewhere in any other farms, just like George and lennie. These kinds of workers were called itinerant workers. The coming months saw no recovery. The racism, which Martin Luther King talks about in his famous â€Å"I had a dream speech†, states that white men think they have got power over black people. That all men are created equally, and no one differs from each other. The black people have to give up their seats if a white person comes on to the bus and there is no space left. Also black people were not allowed to shop in the same place as white people. And black people had to send their children to a different school to the white people. This is an example of segregation and isolation. Crooks demands isolation because he is black and wants to live alone. He is also called names † nigger â€Å". He is proberly one of the most disliked people in the story because of the colour of hes skin. But still people say crooks the † nigger † is a really nice fellow at the same time. I think they just call him that because at that time they could say or do anything to a nigger and still get away with it. The white boys did not want to sleep in the same room as a black man. I just totally disagree with this because you should not judge a perosn by the colout of the skin. Also crooks himself does not want to sleep with them because of the way the white boys have treated him. Crooks him self is a stable buck which is a very low classed job even at that time. The white boys call crooks † crooks † because as a stable buck he waz kicked on the back by a horse and he is now got a crooked back. Also the white lads have made crooks fight on christmas day with smitty just so he can sit down and have a drink with the white boys on christmas day. I think that is not acceptable because crooks is already hurt hes back from the accident with the horse and on top of that he had to have a fight with smitty with that injury when smitty was perfectly fine. All they did do was that they tyied hes hands behind hes back so he could not punch crooks but can only kick him. This first starts when crooks privacy is invaded by lennie. When lennie enters crooks room without no permission from crooks to cum into the room. Crooks is not very happy when lennie enters the room and says ‘you got no right to come in my room. This here’s my room. Nobody got no rights in here but me’! Crooks says all of this because he is not really happy with lennies presents in the room. As lennie stays longer and longer he starts to find out that lennie is dumb and crooks thinks to him self that he has got the upper hand on lennie. Crooks for the first time has got power over someone and that’s a white man. Then lennie gets up and says to crooks ‘why are you not liked on the ranch’ and crooks replys by saying ‘its just because I’m BLACK! Crooks means by this quote that the white men on the ranch do not like him. And also crooks has got nobody to talk to because crooks is the only † nigger † on the ranch. Then lennie quickly changes the subject and starts talking about the dream him and George have got. But all crooks thinks is hes † crazy â€Å". He thinks this because he thinks that lennie doesn’t know what he is talking about. Crooks taunts lennie thaat George is not going to come back. And crooks also says he might even get hurt. After crooks has said that † crooks face lightened up with pleasure in his torture. After crooks has said lennie quickly gets to hes feet and says † nothing is going to happen to come George he si going to come back safe†. Crooks is really frightened when lennis says’s that and crooks moves further up hes bed and rests hes hands on hes knees. The reason for crooks out burst like that is because all crooks is trying to do is trying to make someone feel like how crooks is feeling by telling lennie when the other boys on the ranch play horse shoe he has to stay in hes room and read a book when he would rather be playing horse shoe with the other workers on the ranch. Crooks is trying say just because i am black they don’t let me play horseshoe. Crooks is trying to gain sympthy from lennie but lennie does not really understand what crooks is trying to say to him. So lennie doesn’t really feel sorry for him because he doesn’t know what going on. So lennie can’t really feel sorry for crooks because he is lost him self in other words. The workers on the ranch describe crooks as a † nigger † one second and the other second they be saying he is a † very nice fella â€Å". I think my self that crooks is a very good person and stays quiet throught the book but it is just because of the colour of hes skin he is treated like dirt. Even thought crooks is proberly the most educated person on the farm. Crooks has got a dictionary which is described as † battered† and † ripped â€Å"and hes also got some † tatered † magazines. Also crooks has got some reading books, which are described, as † dirty â€Å". And all of these things go on a special shelf over hes bunk. When crooks read these books he feels † proud † and really † important † because at this time not much people could read or write. And on top of all that hes a † nigger â€Å". When we first meet crooks I thought he waz a nasty man because of hes posture and hes colour of hes skin. But looks can be dece-ving because he turned out to be a very well educated person and also soft hearted. It was very unusal for a black man to read or write in these in these times even so most of the white men could not read or write. I really feel sorry for crooks because he is alll alone and must feel really isolated at times or most of the time. And he has got no company at all and he aint even got no one to talk to at all because hes black. If you ask me I think that is really unacceptable because no one should be left alone for that reason. He aint got no friends to say † hello † too all because of the colour of hes skin. The white boys always pick him on. And even thought it aint hes fault most of the things are blamed on him. Also when the boss is feeling really mad he takes it all out on crooks and crooks just gets shouted at for no reason at all. Crooks on the hireachy he is right at the bottom and hes got no power at all. Even thought he has been one of the people who has been working there the longest and he has been loyal to boss. Curley’s wife, the attention seeker always flirts with other prople on the ranch because her husband is always at the cathouse or out and about. And is never at home to care about her. Curley’s wife is one of the most powerful people in the hireachy because she is married to the boses son. She tries to have some comfort with other people. This is because her husband takes no notice of her apart from the sex. She is used for an object of sex. When crooks reailses that his chances of being in the dream looked very slim and he crawled back defeated because he can’t say anything to Curley’s wife at all because she has got all the power. She can get him hung from a tree so easy, she can jus say that he waz flirting with me and that’s it he would get hung. If that was a white person being prosequted they would give him a trial and would be taken to court but just because he is black they would just get him hung without any proof he did it or not. Going back to the initial question, I think that john Steinbeck doesn’t throw the thought of ‘racism’ in our face. He just hints of the idea and makes do the rest of the thinking. This is proved whenthe worker calls him a ‘nigger’ and also a ‘nice fella’. We had do some thinking to find out that the word ‘nigger is used so much that the workers don’t even think of what the word means.

Should the U.S. Increase Spending on the Space Program

Should the U. S. Government Increase Spending On The Space Program A group of children lie in the tall grass on a moonless night, staring in wonder up at the hundreds of diamond pinpoints glittering across the heavens. This peaceful scene could have taken place at any point in history, from the cave dwelling Neanderthal, to a family celebrating a warm summer evening together at a local park. The Heavens have always been a source of passionate fascination and wonderment for intelligent beings. Nearly every culture throughout known time has had legends about the heavens or the stars.In fact, to many cultures, Greek and Roman for example, the night skies were so magical that the heavens were the focal point of their creation myths. In more recent times, we have begun to be less superstitious about the star studded expanse above us, astrology aside, and begun to apply scientific fact and mathematical certainties to that very mysterious beyond. We began to have the technological advanceme nts that would make it possible to actually begin decoding the mysteries of, and then amazingly, foraying into that last frontier which culminated in the U. S. eing the only country to have ever put a man on the moon. So why did it essentially end there? Think about this, every time you use your smart phone, you are holding in the palm of your hand more technology than was used to navigate the first moon landing. Yet, despite our marked leaps forward in the applied sciences in the last fifteen years, which have the potential to make frequent, smaller scale, passenger accompanied space travel plausible and much safer, the space program in the United States seems to merit less and less government funding every passing year.So with all of space waiting to be discovered, decoded, and explored, why do we as a country, seem to be turning our backs on the space program? Arguments abound as to why the space program is a waste of our precious time, government resources and technology. Those opposed to the space program argue that the funds used to put equipment into orbit around the earth and used to build space shuttles and design rocket fuel powerful enough to launch hundreds of thousands of pounds of metal tens of thousands of miles, hould instead be used to revitalize a sluggish economy, fix our severely inadequate public education system or be used to fund research geared toward helping to reverse some of the damage mankind has done to the planet we already inhabit. Proponents of shutting down space programs completely and diverting funds elsewhere also make points that if we had these brilliant minds working on projects like the U. S. Infrastructure or clean energy instead of frittering away their talents on useless space projects, that we could quickly solve some very large problems facing our country.Most of these arguments are well thought out and make very valid points however, they seem to miss the fact that our way of life would be very different if NASA ha d never existed. Take for example during the early Apollo missions. NASA scientists realized that they needed better, clearer pictures of the moons surface in order to determine if landing a man on the moon was even a feasible idea. They put their heads together and in the 1960's they came up with digital image processing. A revolutionary step in technology that would allow the scientists to use computers to enhance pictures of the moons surface.Soon after the discovery this technology exploded on the scene in the medical industry as medical researchers discovered that they could modify NASA's technology to better see organs in the human body without surgery. These breakthroughs are still used today. We know them as Magnetic Resonance Imaging (MRI) and Computed Tomography (CT) scans which save millions of lives every single year. Speaking of lives, another lifesaving device came from modified NASA technology, though not in the medical field.An engineer saw the massive rocket launche rs that propel massive spacecrafts into deep space and it gave him an idea. He approached the government with the idea and was granted permission to partner with and research his vision. In a few short years they has modified the rocket propulsion system, minimized it and it is now used across the united states to fight fires. It propels the water at such a high pressure that it has revolutionized putting out fires. It's quicker, safer and it also wastes no precious water.Even our comfort levels have been raised due to NASA's research. They needed something to reduce the bone jarring impact of spacecrafts landing. So they created a polyurethane, silicone, plastic blend to help protect astronauts and cargo. We know this today as memory foam and it is in everything from car seats to protect the most innocent among us to mattresses, motorcycle helmets, recliners and even Fido's bed. There are dozens, if not hundreds of examples of how space exploration technology vastly improved daily life in America.Even if you choose not to look at the way NASA launched the American people into a safer, more comfortable America you would have to be wearing blinders to not recognize how NASA launched the U. S. Into the lead politically. The space race between the United States and the Soviet Union had it's origins in the missile based Arms Race that occurred at the end of World War II. The Space Race marked unprecedented spending on education and pure research which accelerated scientific advancement at a rate previously unheard of.In other words, most of the technology we have today in the United States as well as the comfortable way that we live is due to NASA and to our govenrment investing well in the future of its future generations. Spending on both programs has been cut steeply in the last fifteen years and we have had little new technology advance and also we are generating graduates that are unskilled for the hightech jobs and positions that need to be filled in order t o keep the U. S. Advancing forward.Take a look at the numbers. In 1012 NASA was allocated 18. 7 Billion from the Federal Government. I know that sounds huge but it's actually less then 1% of the entire U. S. Budget. 69. 8 billion went to education and that's obviously a lot more than NASA's funding but if you look at the bigger picture the Defense got 670 billion. To put it another way, science, advancement and technology received less than one percent of the nations budget. Education is doing a bit better at nearly five percent but Defense?That's almost twenty seven percent of our nations budget. I think we as a society need to come together and ask our government to help us launch America forward again by investing in out space programs. After all, as The President of the United States himself said â€Å"For pennies on the dollar, the space program has improved our lives, advanced our society, strengthened our economy, and inspired generations of Americans. † I would ask hi m to ensure that that never stops.

Power of Positive Thinking Book Summary

THE POWER OF POSITIVE THINKING Table of Contents 1. Weakness†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. 3 2. Why this book?†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. 3 3. Synopsis†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦4 4. How did the book help me overcome my weakness? †¦Ã¢â‚¬ ¦.. 9 WEAKNESS The weakness on which I was working was pessimism. Pessimism is a state of mind in which one anticipates negative outcomes or believes that the evil, hardships, dangers, displeasures in life outweigh or dominate the good, luxuries, securities or pleasures in life. It affects ones thinking process adversely.It leads to loneliness, doubts on one’s own capabilities and con stant anxiety. I wanted to overcome this weakness, to develop self-confidence and redeem my self-esteem. This would fill my mind and eventually life with more optimism and happiness. WHY THIS BOOK? SYNOPSIS In the first chapter the author deals with the cause of feelings of inferiority and insecurity and ways to overcome them and build self confidence. Believe in yourself! The author says one should have faith in his abilities. To be successful and happy one must have a humble and reasonable confidence in his powers or capabilities.A sense of inferiority interferes in attainment of goals whereas self-confidence leads to self realization and thus further successful achievement. According to the author, the sources of inferiority complex are usually some emotional violence done to us in the past or the consequences of certain circumstances or something that we did to ourselves in the past. The author suggests that to build up feelings of self confidence in oneself the practice of sugg esting confidence concepts to one’s mind is very effective.A mind is obsessed by thoughts of insecurity and inadequacy because such ideas have dominated that person’s thinking over a long period of time. Hence, more positive pattern of ideas must be given to the mind and that is accomplished by repetitive suggestion of confidence ideas. Thus, disciplining the mind is required if one has to re-educate it and make it a power producing plant. We build up the feeling of security or insecurity by the way we think. In our thoughts we constantly fix attention upon sinister expectations of events that might happen, the result we constantly feel insecure.And we have a tendency to create by thought, the very condition we fear. Instead one can create positive results by vital thoughts of courage and confidence. Attitudes are more important than facts. Any fact facing us, however difficult, even seemingly hopeless, is not as important as our attitude toward that fact. How you thin k about a fact may defeat you before you ever do anything about it. The author further suggests going about your business on the assumption that what you have affirmed and visualized is true. Affirm it, visualize it, believe it, and it will actualize itself.Feelings of confidence depend on the type of thoughts that habitually occupy your mind. Think defeat and you are bound to feel defeated. But practice thinking confident thoughts and you will develop such a strong sense of capacity that regardless of what difficulties arise you will be able to overcome them. Feelings of confidence actually induce strength. Emerson said: â€Å"They conquer who believe they can† and â€Å"Do the thing you fear and the death of fear is certain†. Thus, practice confidence and faith and your fears and insecurities soon will have no power over you.In the first chapter, the author suggests following ways to overcome inferiority and to build up self-confidence: †¢ Picture yourself as su cceeding. †¢ Whenever a negative thought comes to mind, deliberately voice a positive thought to cancel it out. †¢ Do not build up obstacles in your imagination. Instead tear them down by tearing them apart. †¢ Do not compare yourself to others. †¢ Get a competent counselor to help you understand why you do what you do. Learn the origin of your inferiority and self-doubt feelings which often begin in childhood. Self- knowledge leads to a cure. Practice self-affirmations, for example, Yes, I can. Or I can do all things through belief in myself. †¢ Take an inventory of all the things you have going for you and begin to really appreciate your assets. Health, eyes, hearing, friends, family, son, house, shelter, food, income, transportation, intelligence etc. In the second chapter, the author talks about having a peaceful mind. The essence of the secret lies in a change of mental attitude. For this, one must learn to live on a different thought basis, however tho ught change requires effort.A life of inner peace, being harmonious and without stress is the easiest type of existence. A primary method for gaining peace is to practice emptying the mind. Thus, practice emptying your mind of fears, hates, insecurities, regrets, and guilt feelings. After you have emptied your mind of all the old, unhappy thoughts immediately start refilling it with creative and healthy thoughts. The mere fact that you are consciously trying to empty your mind tends to give you relief. Also emptying your mind is not enough. Your mind cannot remain in a vacuum for long.Fill it with creative end healthy thoughts so that thoughts of fear, hates and worries do not enter. At intervals, practice thinking a selected series of peaceful thoughts or utter a series of peaceful words. They have a healing effect on your mind. Another way of developing serene and quiet attitudes is to watch your manner of speech. It is important to eliminate from conversations all negative ideas, for they tend to produce tension and annoyance inwardly. Peale also says to spend some quiet time each day relaxing, and not thinking about anything much.He says picture your mind as a pond and see if you can achieve the state of smoothness and no ripples. Fill your mind with all peaceful experiences possible, then make planned and deliberate excursions to them in memory. He continues, saturate your thoughts with peaceful experiences, peaceful words, and ideas, and ultimately you will have a storehouse of peace-producing experiences to which you may turn for refreshment and renewal of your spirit. It will be a vast source of power. On fear and guilt he says, the quantity of vital force required to give the ersonality relief from either guilt or fear or a combination of each is so great that often only a fraction of energy remains for living. The result is that he tires quickly. Not being able to meet the full requirements of his responsibility, he retreats into an apathetic, dull, listless condition and is indeed even ready to give up and fall back sleepily in a state of enervation. You must eradicate fear and guilt before you will ever be able to sleep and regain your strength. On happiness, he says, you can be unhappy if you want to. It is the easiest thing in the world to accomplish.Go around telling yourself that nothing is going well, that nothing is satisfactory, and you can be quite sure of being unhappy. But say to yourself, â€Å"Things are going nicely. Life is good. I choose happiness,† and you can be certain of having your choice. Peale says, â€Å"The happiness habit is developed by simply practicing happy thinking. Make a mental list of happy thoughts and pass them through your mind several times each day. If an unhappiness thought should cross your mind, immediately stop, consciously eject it, and substitute a happiness thought. The way to happiness: keep your heart free from hate, your mind from worry. Live simply, expect little, and g ive much. Fill your life with love. Scatter sunshine. Forget self, think of others. Do as you would be done by. Try this for a week and you will be surprised. † Peale recommends we think about what we want to do if we could do anything. And to think about what we are good at. He says that if you talk to your subconscious, you can convince it to change its mind about things. But that it is naturally very reluctant to do this. So you must be firm and persistent.He says to remember that â€Å"mighty oaks from little acorns grow†. He says that as a clean engine delivers power, so too a clean mind (free from negative thoughts, guilt, hate, bitterness, fear, etc. ). He believed the secret of achievement is to hold a picture of a successful outcome in mind. Peale gave few problem solving tips which could be summarized as: †¢ Believe that for every problem there is a solution. †¢ Keep calm. Tension blocks the flow of thought power. Your brain  cannot operate efficie ntly under stress. Go at your problem easy-like. †¢ Don't try to force an answer.Keep your mind relaxed so that the solution will open up and become clear. †¢ Assemble all the facts, impartially, impersonally, and judicially. †¢ List these facts on paper. This clarifies your thinking, bringing the various into orderly system. You see as well as think. †¢ Trust in the faculty of insight and intuition — believe in your own ability to come up with a satisfactory solution. Don't get paralyzed by focusing on the idea that you must have the â€Å"perfect† or the â€Å"best† solution. Probably several solutions would somehow work out. Irritation, anger, hate, and resentment have such a powerful effect in producing ill-health.It is to fill the mind with attitudes of good will, forgiveness, faith, love, and the spirit of imperturbability. Some suggestions include †¢ Deliberately, by an act of will, keep your hands from clenching. Hold your finger s out straight. Deliberately reduce your tone; bring it down to a whisper. Remember that it is hard to argue in a whisper. Slump in a chair, or even lie down if possible. It is very difficult to get mad lying down. †¢ Say aloud to yourself, â€Å"Don't be a fool. This won't get me anywhere, so skip it â€Å"Everything is okay. It is not that big a deal. Everything is all right.It is ok. † †¢ Make a list of all the minor irritations. And find a reason for them not to irritate you anymore. Then cross them off. Do not leave any irritations uncrossed off. In this way you will weaken your anger to the point where you can control it. † †¢ When a hurt-feeling situation arises, get it straightened out as quickly as possible. Don't brood over it for a minute longer than you can help. Do something about it. Do not allow yourself to sulk or indulge in self-pity. Immediately apply the cure Unless you do so the situation can become distorted out of all proportion.So put some spiritual iodine on the hurt at once, by using a healing thought. †¢ Apply grievance drainage to your mind. He gives the example of pouring out your feelings to someone you trust, or to yourself on paper, until â€Å"not a vestige of it remains within you. Then forget it. † †¢ For those who believe in power of prayer he offers this technique: Pray for the person who you feel caused the hurt. Over and over and over until â€Å"†¦ you feel the malice fading away. † He also talks about the importance of relaxing in order to be able to cope and deal with things better.To summarize his tips on relaxation: †¢ Don't get the idea that you are Atlas carrying the world on your shoulders. Don't strain so hard. †¢ Determine to like your work. Then it will become a pleasure not drudgery. †¢ Plan your work–work your plan. †¢ Don't try to do everything at once. Try to do one thing well. †¢ Get a correct mental attitude, remember ing that ease or difficulty in your work depends upon on you think about it. Think it's hard and you make it hard. Think it's easy and it tends to become easy. †¢ Be efficient. †¢ Practice being relaxed. Take things in stride. Discipline yourself not to put off until tomorrow what you can do today. Accumulation of undone jobs makes your work harder. Keep your work up to schedule. On how to have constant energy,  Peale reveals the secret source of energy of every great person he has known: attunement with the Infinite. The knowledge that what one is doing is supported outside oneself and is serving a divine end, provides a constantly renewable source of energy. Working only by oneself and for oneself leads to burnout. Peale asks the readers to try prayer power. According to him,  prayer is different to what you thought it was.It is a space to say whatever is on your mind, in whatever language you choose. Instead of asking for things, give thanks in advance for what you desire, leave it in God's hands, and visualize the good outcome. The Peale formula is ‘Prayerize, Picturize, and Actualize’. Be surprised at its effectiveness. He asks us to expect the best and get it. Fearful creatures that we are, we tend to expect the worst. But an expectation of the best has a way of organizing forces in your favor. You are less likely to keep anything in reserve. The subconscious, which regulates much of our actions, merely reflects your beliefs.Alter the belief about an outcome, and your actions will seem to be shaped in order to achieve it. Peale's phrase is: ‘Doubt closes the power flow. Faith opens it. ‘ New thoughts can remake us. Use only positive and hopeful language for a 24-hour period. Then go back to being ‘realistic' the next day. Repeat this over a week and you find that what you considered realistic a week ago now seems pessimistic. In golfing terms, discover that ‘the rough is only mental'. Your new understand ing of what is realistic moves up to a higher, permanently positive level. HOW DID THE BOOK HELP ME OVEROME MY WEAKNESS? ———–THE END———–

Centralized and decentralized research analysis of United States and Essay

Centralized and decentralized research analysis of United States and Japan's educational system - Essay Example o the No Child Left Behind (NCLB) Act, a number of education scholars and practitioners assert that the federal government is pursuing, or possibly already fulfilling a significantly greater function. In the meantime, although the Japanese education espoused the education paradigm of the United States after the Second World War, k-12 education is far more centralized in Japan than in the U.S. Curriculum responsibility is concentrated on the national Ministry of Education, Culture, Sports, Science, and Technology.iii The United States and Japan are two countries that are ranked in the top four for best educational systems in 2010, even though each country uses a different teaching style to achieve success with faculty and students performances.iv However, both nations are lacking key factors to sustain success with students in today’s changing economy. Based on the present government reformed acts in both the United States and Japan educational systems there is a need for (1) more technical skills in basic education, (2) a need to help support teachers and parents to renew the value of education into students, and (3) remove violence from the education environment in order to achieve success in each country’s educational system. In 1856, the United States formed its first kindergarten. Compulsory education, by the 1950s, had become institutionalized, yet the current k-12 education remains in its formative years.v Ever since the establishment in 1979 of the US Department of Education, the structure of k-12 education has been identical to that of at present, but has experienced a chain of modifications to address the evolving requirements of education.vi The education structure of the United States is distinct from several other developed nations. Education is mainly the duty of local and state government, and hence, for instance, there is modest standardization. The independent states have substantial power over the curriculum and over the prerequisites that

Is There A Future For Occupational Pensions, And How May They Change Essay

Is There A Future For Occupational Pensions, And How May They Change - Essay Example According to the study conducted occupational pensions and retirement are in tandem; an employer and his employees contribute to funds, which are in form of savings and are paid to the employee upon retirement. Therefore, it is wise to plan for one’s retirement and old age; here, pension benefits individuals once they have ceased receiving regular income. Pension plans are implemented by an employer, the government, insurance companies, or trade unions; however, the coverage of occupational pensions varies in different countries. Occupational pensions are compulsory in countries like Iceland, Norway, Finland, and Switzerland, and they cover approximately 80% of the working population; however, Iceland is rated the top with 82% coverage. In Britain, some employers may exclude some employees from occupational pensions, such as casuals or part-time employees. Needless to say, occupational pensions are viewed as compensation for the employees; however, â€Å"the eligibility for a n occupational pension can affect entitlement to the state benefits†. Different countries have different types of occupational pensions; these are determined by the laws governing pensions in these countries. The main type of occupational pensions include contributory pensions, which involves an employee having to part with some of his earnings for instance 5%-10% of the gross salary plus his employer’s contributions. According to Combat Poverty Agency, contributory pension scheme is accompanied by high benefits and tax relief. Non–contributory occupational pension schemes involve the employer’s contributions alone (Organization for Economic Co-operation and Development & Private Pensions and Insurance Unit, 2001, p.208). Open stakeholder scheme is the third category of occupational pension, whereby, the employer does not contribute towards this pension; however, the law requires that this plan be established in a firm that has more than five employees (pe nsion sorter, 2012). Moreover, the United Kingdom law on pensions does not require employers to contribute towards the Open stakeholder pension scheme (pension sorter, 2012). Merits of occupational pensions Occupational pensions are established by the employer with an aim of benefiting the employee, and therefore, they offer tax relief for both the employer and the employee’s contributions. Needless to say, employees benefit from the opportunity to plan for their old age and retirement. In addition, in case a member of the pension scheme passes on, his beneficiaries will benefit from the occupational pension benefits. Nevertheless, an occupational pension scheme can act as a motivating tool for employees; this is because they are aware that their future is secured by their employer, especially in a non- contributory pension. Organization for Economic Co-operation and Development (2003, p.64) argues that, an organization can use occupational pensions to amicably lay off old-ag ed employees. Such employees are entitled to pensions, which replace salaries. In addition, paying of pensions has proved to be less