The Face of Battle Essay Example | Topics and Well Written Essays - 3000 words

The Face of Battle - Essay Example I’ve been through two wars and I know. I’ve seen cities and homes in ashes. I’ve seen thousands of men lying on the ground, their dead faces looking up at the skies. I tell you, war is Hell! General Sherman had seen war up close and his admonition rings horribly true, and bears the ring of truthfulness gained through his heart experiences. However, the knowledge of the actual experience of war that most people have gained is most likely through secondhand exposure by way of literature or newspaper accounts or military histories. In his book â€Å"The Face of Battle" John Keegan, a respected military historian and lecturer on war at the Royal military Academy at Sandhurst, attempts to put a human face upon the experience of war in ways perhaps never attempted before. The purpose of his book is to describe experience of war, the most extreme of all human experiences, for those who have not experienced it firsthand. Paradoxically, Keegan himself is strictly in an academic who has had no personal experience of war himself, but only knows it secondhand through readings and personal information gained from relatives. Keegan points out in the poignant and illuminating introduction to the books main thesis that the writing of history there has been a paucity of descriptions of war which can give to a reader any sort of realistic and visceral understanding of the process and all of its horrible mechanisms. In his overview of the worlds literature on war he shows that almost all writings on the subject can be pigeonholed into a number of distinct categories. They can either be described as poetic and imagistic, desiccated and academic, wholly inaccurate and useless for gaining understanding, vague and confusing, too temporal, local and subjective, and perhaps worst of all of a self-serving. For a prime example of the poetic and imagistic style of the war literature the author provides a spectacular example written by General Sir William Napier concerning a

Food production Essay Example for Free

Food production Essay There are staggering numbers of people all over the world who experience hunger. Many people believe that hunger is caused by the insufficient supply of food. More importantly, it is assumed that due to the large population of the world, an inadequate amount of food is produced. However, this is a completely false assumption for as Robbins said, â€Å"There is enough food in the world to feed 120 percent of the world’s population on a vegetarian diet. † (Robbins, p. 178) This fact then brings about the question, if there is enough food, then why do so many people go hungry? The answer lies in the economics of food production. Food is now a capitalist commodity. Therefore, the production of food must be seen as the production of any other market commodity. Food production is not driven by global need, it is driven by market demand. As Robbins mentioned, â€Å"Food production is not determined necessarily by the global need for food; it is determined by the market for food. † (Robbins, p. 186) Looking at food production from this perspective will reveal the factors that affect the production of food. The market for food refers to the number of people that have the means to buy and pay for food. However, since a large segment of the population lives in poverty, there are very few people who can afford food. Since it is demand that determines the amount of food to be produced, the lower demand translates to lesser food production. Producers do not want to produce at a maximum level because it will mean an over-production. This will result to lower prices and ultimately lower productivity. Another factor that affects food production is the fact that farmers tend to use land to produce non food crops such as tobacco and corn as well as for crops that are marginally nutritious. (Robbins, p 186) The choice of what crops to plant relies on what the market demands. For instance, farmers tend to prioritize planting coffee for there is a large global demand for this. Coffee produced in agricultural countries in Africa is not necessarily for local consumption; it is produced because the more affluent nations demand it. Farmers consider the profitability of producing certain crops and coffee production is considered to be more profitable than vegetable production. Another example is soy bean. Soy bean is not as nutritious as vegetables. However, since there is a market for this crop in the more developed countries, farmers tend to plant this rather than vegetables. A more concrete and evident example of how market demand drives food production is the production of beef. Robbins discussed why Mexican farmers tend to concentrate on beef production. â€Å"People in Mexico go hungry because land is devoted to the production of beef, which few Mexicans can afford, but which brings high prices in the United States. † (Robbins, p. 186) The rationale behind this is that food production is driven by the demands of the markets that have the money to buy food. There is no question that there is enough food to feed the world. Hunger cannot be attributed to the inadequate amount of food. Hunger is a result of an economic problem. Lack of food on the plate is a result of the lack of money to buy food. Food production is no longer determined by the need for it by everyone. It is driven by what people who have the means to buy food demand and want. Food has become a commodity rather than a necessity. The solution of the problem of hunger lies not in production but in distribution. As Robbins (p. 187) said, â€Å"Rather than seeing hunger or famine as a failure of production, we can focus on a failure of distribution†¦ The goal is simply to establish, reestablish, or protect entitlements, the legitimate claim to food. † Reference: Robbins, R. (2007). Global Problems and the Culture of Capitalism. 4th ed. Boston, MA: Allyn and Bacon. pp 177-187.

Personal Interview of a Friend Essay -- Interviews essays research pap

I interview my friend, Tim F. Mr. F was born on January 08, 1976 Cleveland, Ohio to M. J. and J. F. Mr. F. prefers to be addressed as Tim. He is mixed, Tim’s mother is mixed with black and white and his father is black. His dad left them when he was twelve years old but still came around every now and again. She remarried when he was eighteen. He is an African American male at the age of twenty-eight. He came from a middle class family, but his had more money than she leaded him believe. He was an only child but he had plenty aunt and uncles to go around. His mother came from a big family. She had three older brothers, two younger sisters and a younger brother. She was the middle child. Having three older brothers they always were harder on her she said, because she was the oldest of the younger girls. That’s why he felt that his mother was so hard on him. Mr. F is a kind-hearted person. I thought I knew Mr. F very well until I did this interview. He showed a side that I never knew he had. Mr. F attends New Harvest Church. Mr. F currently stays here in Montgomery, Alabama with his daughter Nicole. Instead of going to college Mr. F joined the Marines at the age of twenty-three. He wanted to make a better life for his self because he said that he was going to end up dead or in jail and that is two places that he did not want to be. Mr. F felt like the Marines would be the best route to not only developing him into manhood but also providing him with the best thing to do. â€Å"I wanted to be a better person and open up doors of opportunity for myself. I wanted to provide for my family, buy a house and be able to live comfortably. During the four years he was in the Marines, Mr. F traveled thought the United States and around the world to Japan, Australia, Korea, Panama and the Philippines while traveling he was available to get numerous certification in computer programming.   Ã‚  Ã‚  Ã‚  Ã‚  Mr. F lives in Town Lakes in Montgomery, Alabama upper class area. He is one of a few black neighbors in the whole neighborhood. Sometimes he feels that he should have not moved out there, because he wants his daughter to feel what it is like to not be handed everything in life. Mr. F loves his daughter to no end, but Nicole’s mother on the other hand, he say he could just live without. Mr. F weakness is he gives into his daughter too easily. As a child Mr. F he often found himsel... ...the question. That is one thing that I feel that I did not do enough of, is to keep on and stay on track of the answering of certain questions. He had seemed to be in a fun mood the day we did the interview. Earlier that week he and his mother got into a disagreement about something. He did not say what it was at the time but now I know it was because Mrs. J-F was upset because she has not seen her grand-daughter in almost a year. I was pleased to that he agreed to do the interview, after having a bad week earlier. When I told him that I would be video taping him he was ecstatic. He was in a playful mood. I listened to everything my client had to say and wanted to say. I also took notes on some things that we should have talked about in our next meeting. I showed good body language to my client. He knew I was paying attention to him because I was nodding my head and restating some of his comments to him answer. Some of the things I need to work on would be is to just let him continue talking and not cut him off so much. I feel that because Mr. F and I are very good fri ends and that is why I feel that cut him off so much, but I think I can and will do much better next time.

King Thrushbeard and Lessons Behind Fairytales Essay examples -- essay

To Be a Domestic Woman†¦   Ã‚  Ã‚  Ã‚  Ã‚  Ã¢â‚¬Å"Grimm’s Fairytales,† although never intended to be in text form, are some of the most influential methods in teaching young children morals and to be productive citizens of society. While children enjoy the mere esthetics of fairytales and interpret them at their face value, s are aware of the didacticism hidden beneath the appealing plots and characters of the stories. Unlike s, children would not be able to extract any metaphorical meaning out of fairytales even if fairytales were intended to have distinct messages. For this very reason, fairytales have been studied along with a branch of child psychology to determine whether or not a message that is ual is actually retained in the subconscious of the child. Grimm’s fairytale, â€Å"King Thrushbeard† enforces the importance of modesty in s, teaches them to be less concerned with their own needs, and instead, to be concerned with the needs of others. It keeps us aware of the costs of this teaching. The first evidence of this underlying, didactic theme in â€Å"King Thrushbeard† comes in the second paragraph. The princess’ father, the Old King, reveals being aware of his daughter’s tendency to ridicule and be unappreciative of those to whom he offers her. He is angered by her behavior. What the King doesn’t seem to realize is that his daughter has probably not reached puberty. We can assume that she’s around ten to twelve years old and that her understanding of males is different of that of a sixteen or seventeen year old . As pre- , a she does not yet understand or even know of qualities in men that are pleasing. At this stage she would not have the ability to look for qualities in a man that are ually satisfying for a woman who is ready to marry. The only traits the princess takes note of and relates to are the immediate physical characteristics of the men, which are common things for pre-teens to focus on. There was never an initial attracti on or subsequent attractions to follow with any of the men because of the fact that she was not aware of her own ual nature. At the middle school level it is common for s of this age to still have an ill understanding of men because of their inexperience as ual beings. They often have difficulties in dealing with males because of this lack of understanding. Because the princess has yet to even reach the transition period o... ...love for the princess despite her lack of domestic skills. This teaches s to make individuals out of themselves, and that there is no standard of being â€Å"domestic.† That means that there also wouldn’t be a standard for men in choosing their wives. This fairytale moves s ahead a step in overcoming men’s expectations in a wife. In conclusion, it is interesting to note that this fairytale, â€Å"King Thrushbeard,† does not teach s to conform to a standard way of life. What it does teach is that s should not be discouraged by the disapproval of men who prefer to view a standard way of life. It teaches s to be confident and assertive in making decisions, and to be appreciative of those who are appreciative of them. However, I do not feel as though each and every feature of the fairytale could be yzed to produce a solid, coherent idea. There are many occasions in which features of the story are assumed to be a specific teaching, when, on the other hand, after being yzed do not hold together in producing a second or third didactic theme. This is my reasoning for not including many features of the fairytale. I found some to be misleading and often time irrelevant to the issue being discussed.

Bus 475 Value Alignment

Value Alignment Paper Edleen English BUS/475 March 13, 2013 Carol Sommers Value Alignment Paper This paper analyzes individual values and the organization, HealthCare Synergy, Inc. ’s, values as reflected by their plans and actions. It includes the origin and subsequent evolution of my personal and workplace values. The paper explains how individual values drive actions and behaviors while analyzing the alignment between values and actions and behavior. The paper will demonstrate analysis of the degree of alignment between HealthCare Synergy, Inc. s stated values and their actual plans and actions. It will attempt to explain the differences and analyze the degree of alignment between your values and the organization’s values as reflected by the organization’s plans and actions. Origin of Personal and Workplace Values After careful analysis of the origin of my personal values, I realize a great amount of my values are directly influenced by the upbringing I receiv ed from my parents and other close family members and friends, teachers throughout my education, and maybe even television and movies.Culture, tradition, and social standards helped in nurturing values such as accountability, consistency, commitment, integrity, leadership, and respect to name a few. After considering the origin of my workplace values, I realized these too were in direct correlation with culture, tradition, and social standards learned from personal experiences with people I considered close and valued throughout my life, including previous job positions and employees I’ve worked with in the past.Subsequent evolution of my personal and workplace values have a lot to do with exposure to different cultures, ethnicities, religions, and social and political influences. As my personal and workplace experiences increase, so do my expectations. Actions and Behavior Driven by Individual Values My individual values drive my actions and behavior. Personal morals and val ues add balance and stability to my life and allow me to exist as a well-rounded individual, both in my personal space and my workplace.Without core values such as commitment, dedication, consistency, leadership, loyalty, and respect, it would prove difficult to fit or mold into business settings and adapt to an organization’s business cultures. I analyzed how my personal values alignment with my actions and behavior by predicting the outcome should my values be non-existent. If I display the inability to possess personal qualities employers look for in the workplace- commitment, accountability, loyalty, integrity, leadership, consistency and respect- I will not be trusted or seen as an asset to the company when it comes to achieving their overall goals and objectives.Degree of Alignment: Corporation’s Stated Values Versus Plans and Actions HealthCare Synergy, Inc. prides itself in providing their customers with multiple options for office automation solutions, superio r products and services, and a high level of customer service and technological skill. In order to achieve this, the company must make plans and take the appropriate actions necessary. The company must hire administrative personnel who are versed and knowledgeable in the home health industry.They must also employee software technicians who can fix glitches and trouble shoot software as well as work well with clients and prospects different cultures and ethnicities in order to assist their diverse client base. Medicare billing experts, clinical staff, and a development team are needed in order to keep the software compliant with state and federal health regulations. HealthCare Synergy, Inc. ill not be able to provide superior products and services and high levels of customer support that have kept them in the business for over years without staff who display commitment, dedication, accountability, integrity, consistency, respect, and leadership qualities. Individual Values Versus Cor poration’s Values Based on Plans and Actions To gain market share in the home health industry, HealthCare Synergy, Inc. must set themselves apart from other software vendors by having a competitive advantage. They’re competitive advantage is they not only offer one type of oftware, they offer a variety by working closely with other software vendors who do not mind sharing the market share and developing interfaces. In order for HealthCare Synergy, Inc. to offer these types of tools and automation solutions, they have to work with business people who are also dedicated and committed to doing what it takes to obtain the market share. Networking with the right vendors, working with the right consultants, employing the right technical support, training, marketing, accounting, and development teams is crucial to the company’s success.These individuals will need to display qualities such as loyalty, commitment, dedication, perseverance, accountability, responsibility, integrity, consistency, and leadership outside of knowledge of the industry and how to gain the confidence and trust and cater to the wants and needs of home health agency owners. This paper analyzed my individual values and the organization, HealthCare Synergy, Inc. ’s, values as reflected by my plans and actions and their plans and actions.It includes the origin and subsequent evolution of my personal and workplace values. The paper explained how my individual values have driven my actions and behaviors while analyzing the alignment between values and actions and behaviors of HealthCare Synergy, Inc. The paper also attempted to explain the differences and analyzes the degree of alignment between my values and the organization’s values as reflected by the organization’s plans and actions.

The Yellow wallpaper essays

The Yellow wallpaper essays In Charlotte Perkins Gilmans The Yellow wall-paper there are many associations with to sunlight and moonlight. Daylight is associated with logic and rationality while moonlight is irrational and definitely not logical. Gilmans perception of daylight and moonlight is closely related to her views on men and women in society. Daylight represents masculinity. Gilman uses the analogy of John, the husband, laughing at Jane for the way she is acting (Gilman 658) and how the sunlight made the pattern appear to laugh at Janes actions (Gilman 668), to describe this connection. In the sunlight everything is clear and seen, which is why the woman in the wallpaper never crept around in it, society was able to see her and a woman creeping around was not accepted by society. In the daylight the yellow wallpapers pattern did not move, in the narrators eyes, because she knew that it was not accepted to see such things. In the moonlight, when everyone was sleeping and could not see, the pattern of the yellow wallpaper would come to life. In the moonlight it is dark and everything is hidden, nothing can be seen by society. The narrator sees the woman in the wallpaper shake the bars of it trying to get out and creeping around the garden at night, because the moonlight hides her. The narrator also sees strangled heads of other women that have tried to squeeze through the bars but did not succeed, representing all the other women in the world who have suffered as the narrator has and were not able to escape from the limits and rules of the society. Sunlight and moonlight in Charlotte Gilmans The Yellow wall-paper are just as hey are perceived in real life, complete opposites. In the sunlight everything is proper and is how it should be. In the moonlight the unheard of occurs and is hidden. ...

Difference Between Direct Method and Grammar Translation Method Essays

Difference Between Direct Method and Grammar Translation Method Essays Difference Between Direct Method and Grammar Translation Method Paper Difference Between Direct Method and Grammar Translation Method Paper Direct Method and Grammar Translation Method These are the two oldest methods for teaching foreign languages. Grammar Translation Method first appeared in the 18th century and was originally used for teaching old languages like Greek, Latin then failed in teaching communication skills. After that, the Direct Method was built with the attempts to overcome the weakness of the Grammar Translation Method. As a result of that, there are many differences between the principles of these two methods which will be summarized into three following main ones. Direct and grammar-translation method: advantages and disadvantages The first and foremost difference between the Direct Method and The Grammar Translation method is the goals of the teachers using them. In Grammar Translation Method, the teachers’ fundamental purpose is to help the students read and appreciate literature written in the target language. To be able to do this,students have to learn a lot about the grammar rules and vocabularies. On the contrary, the teachers who use the Direct Method intend that the students learn how to communicate in the target language. It is very important that the students are believed to think in the target language. In addition, due to the different teaching goals, there is a great disparity in teaching and learning process of the Grammar Translation Method and the Direct Method. In a typical Grammar Translation Method class, students are taught to translate from one language to another. They are also asked to memorize the native language equivalents for the target language vocabulary words. In contrast, the native language should not be used in the classroom. The students need to associate the meaning and the target language directly. To help the students to do this, the teacher demonstrates the meanings through pictures, realia, or pantomime. In other words, translation is never used in this type of class. Another obvious difference between the two methods is the dealing with grammar. Whereas grammar is taught deductively in the Grammar Translation Method, the Direct method uses an inductively way so the students are given examples and they figure out the rules or generalization from those examples. It might happen that the explicit grammar rule is never given. In Grammar Translation method, grammar rules are presented with examples. The students are asked to memorize those rules and then apply to other examples and exercises. To conclude, I can rightly say that both methods have advantages and disadvantages. It’s up to the teachers to choose or combine the methods according to their teaching situation so that their students will get the most benefit. In my own teaching context, I use the principles of the Direct Method more due to the needs of my students. I am teaching a class of international students who come from different countries and their native languages are different from mine. Therefore, translation is impossible. To make the meaning clear, I usually use pictures, realia, or pantomime. The target language is the mean of every communication taking place in the classroom. I believe that this very good environment for their language learning.

Redbud is a Rapid-grower and Makes a Great Yard Tree

Redbud is a Rapid-grower and Makes a Great Yard Tree The state tree of Oklahoma, Eastern Redbud is a moderate to rapid-grower when young, reaching a height of 20 to 30 feet. Thirty-year-old specimens are rare but they can reach 35 feet in height, forming a rounded vase. Trees of this size are often found on moist sites. The splendid purple-pink flowers appear all over the tree in spring, just before the leaves emerge. Eastern Redbud has an irregular growth habit when young but forms a graceful flat-topped vase-shape as it gets older. Specifics Scientific name: Cercis canadensisPronunciation: SER-sis kan-uh-DEN-sisCommon name(s): Eastern RedbudFamily: LeguminosaeUSDA hardiness zones: 4B through 9AOrigin: native to North AmericaAvailability: generally available in many areas within its hardiness range Popular Cultivars Several cultivars of eastern redbud may be seen: forma alba - white flowers, blooms about a week later; ‘Pink Charm’ - flowers pink; ‘Pinkbud’ - flowers pink; ‘Purple Leaf’ - young foliage purple; ‘Silver Cloud’ - leaves variegated with white; ‘Flame’ - more erect branching, flowers double, blooms later, sterile so no seed pods form. ‘Forest Pansy’ is a particularly attractive cultivar with purple-red leaves in the spring, but the color fades to green in the summer in the south. Management Considerations Be sure to avoid weak forks by pruning to reduce the size of lateral branches and save those which form a ‘U’-shaped crotch, not a ‘V’. Keep them less than half the diameter of the main trunk to increase the longevity of the tree. Do not allow multiple trunks to grow with tight crotches. Instead, space branches about 6 to 10 inches apart along the main trunk. Eastern redbud is best not used extensively as a street tree due to low disease resistance and short life. Description Height: 20 to 30 feetSpread: 15 to 25 feetCrown uniformity: irregular outline or silhouetteCrown shape: round; vase shapeCrown density: moderateGrowth rate: fastTexture: coarse Trunk and Branches The bark is thin and easily damaged from mechanical impact; droop as the tree grows, and will require pruning for vehicular or pedestrian clearance beneath the canopy. Routinely grown with, or trainable to be grown with, multiple trunks; not particularly showy. The tree wants to grow with several trunks but can be trained to grow with a single trunk; no thorns. Foliage Leaf arrangement: alternateLeaf type: simpleLeaf margin: entireLeaf shape: orbiculate; ovateLeaf venation: banchidodrome; pinnate; palmate; reticulateLeaf type and persistence: deciduousLeaf blade length: 4 to 8 inches; 2 to 4 inchesLeaf color: greenFall color: yellowFall characteristic: showy Flowers and Fruit Flower color: lavender; pink; purpleFlower characteristics: spring-flowering; very showyFruit shape: podFruit length: 1 to 3 inchesFruit covering: dry or hardFruit color: brownFruit characteristics: does not attract wildlife; no significant litter problem; persistent on the tree; showy Culture Light requirement: tree grows in part shade/part sun; tree grows in full sunSoil tolerances: clay; loam; sand; acidic; occasionally wet; alkaline; well-drainedDrought tolerance: highAerosol salt tolerance: noneSoil salt tolerance: poor Redbuds In-Depth Eastern Redbuds grow well in full sun in the northern part of its range but will benefit from some shade in the southern zones, particularly in the lower Midwest where summers are hot. Best growth occurs in a light, rich, moist soil but eastern redbud adapts well to a variety of soil including sandy or alkaline. Trees look better when they receive some irrigation in summer dry spells. Its native habitat ranges from stream bank to dry ridge, demonstrating its adaptability. Trees are sold as single or multi-stemmed. Young trees are easiest to transplant and survive best when planted in the spring or fall. Containerized trees can be planted anytime. The beans provide food for some birds. Trees are short-lived but provide a wonderful show in the spring and fall. Cercis are best propagated by seed. Use ripe seed to plant directly, or, if the seed has been stored, stratification is necessary before sowing in a greenhouse. Cultivars can be propagated by grafting onto seedlings, or by summer cuttings under mist or in a greenhouse.

Hardening Computer Networks Essay Example | Topics and Well Written Essays - 1250 words

Hardening Computer Networks - Essay Example However, an organization can deal with these security threats by adopting an appropriate security procedure. In fact, there are numerous guidelines and security measures that can be adopted by organizations in order to secure their computer networks (Nash, 1999; Shelly, Cashman, & Vermaat, 2005; Singhal, 2013). In this scenario, the National Institute of Standards and Technology (NIST) is a well-known organization that establishes and provides effective guidelines for promoting information technology (IT) security. In addition, NIST has established a wide variety of standards for securing all kinds of IT resources such as networks, computers, and equipment and so on (Scarfone & Souppaya, 2009). This paper discusses a standard operating procedure on how to properly secure an enterprise computer network using NIST standards. This paper discusses a variety of mechanisms that organizations can adopt in order to secure their networks. It is believed that the majority of people don’t change their default SSIDs. Normally, manufacturers offer access points with a standard network name like that, default, tsunami, etc. In addition, this SSID is distributed users to let them known about the availability of the access point. This default SSID must be changed upon installation to something that does not directly relate to an organization. It is suggested that an organization should not rename its SSIDs to company name, brand name, company phone number or something else for which company is famous for. So that a hacker cannot guess it easily (Airtight Networks, 2014). Passwords are the most common type of security measures used to protect data, system and networks from un-authorized access. In fact, passwords are used all the way through the organization to access different services and data. In addition, company’s employees need passwords to use their computer or access a network.

Assignment 4 Brief therapy Essay Example | Topics and Well Written Essays - 1000 words

Assignment 4 Brief therapy - Essay Example or â€Å"How can the therapist provide what is needed to get the patient unstuck?† (Budman, Hoyt & Friedman, 1992). Among the approaches presented, I am partial to the cognitive behavioral techniques. In this paper, two of the known ones shall be discussed, namely Ellis’ Rational Emotive Behavior Therapy (REBT) and Cognitive Behavioral Therapy pioneered by Aaron Beck. It is believed that much can be said about how a person reacts to a situation. In times of successes and positive moments, most people celebrate with joyous reactions. However, in troubled times, people react with different shades of negative emotions. Some spring back right away and take positive action while others dwell in doom and even fall into a dark depressive state. For these people, how do they find their way back to the light? Ellis’ Rational Emotive Behavior Therapy (REBT) is considered to be the forerunner of Cognitive Behavior therapies. Its basic hypothesis is that our emotions stem mainly from our beliefs, evaluations, interpretations and reactions to life situations. Ellis believes that we have an inborn tendency towards growth and actualization but we often sabotage our movement toward growth due to self-defeating patterns we have learned. Through therapeutic processes, the client learns skills to isolate and dispute their irrational views which were mostly self-constructed and maintained by self-indoctrination. REBT helps clients replace such irrational views with rational and constructive ones, thus resulting in more productive change in behavior and reactions to situations. Although Ellis believes that therapists maintain unconditional regard for the client, he also warns against giving too much warmth to the point of coddling, as it encourages clients’ dependence for approval from the therapist. Maturity is expected of the client as great

CA BUDGET ANALYSIS PAPER Essay Example | Topics and Well Written Essays - 750 words

CA BUDGET ANALYSIS PAPER - Essay Example However, following the 2007 – 2009 global recession that affected all economies including the United States, the education funding programs were slightly affected. For instance, some schools in different states are getting to the New Year with less state funding that it used to be in other years. Most of the sectors are worried with the declining trend in education funding programs (Oliff, Mai, and Palacios 01). There are claims that as the state and nation need new skills to master and adopt new and complex technologies to help in curbing the complex economy, the government shows a decline in state educational investment. Naturally, lack or decline in funding most of the known state funded programs usually leads to gap in running and managing such programs; thus, threatening poor quality in services produced and rendered in such programs. Challenges Facing California on State Funded Programs Following the recession and global economic crisis, nearly all states’ funded programs are affected in one way or the other. In the case of California, the education has since received less funding per student compared to other years (A Parent's Guide to Charter School Funding Challenges 01). These changes in the amount of fund per student affect the education services in the affected school. These effects are feared that may interfere with quality of education in California. Additionally, the changes in funding from states make schools to spend on large facility budgets towards chartering schools. Notably, it is these charters that now pay bills accrued by school including rents. These challenges in the state funded programs cause uncertainty in management that may largely interview with quality of services offered in such programs. Pros and Cons of State Funded Programs The most dangerous part of the state funded programs is that such programs usually operate at the mercies of the state budget. In cases where the state gets broke such programs are usually a ffected and the same usually leads to changes in services delivery in such programs (Leachman and Ma 01). Notably, changes in the service delivery may affect the quality offered following the changes. For instance, following the reduction of the funds remitted to the schools, schools have reacted by reducing numbers of teacher so they may adjust to their budget. It should be noted that as the number of teachers changes, the numbers of students usually remain constant or increases; therefore, burdening the remaining teachers. Few teachers working on many students or pupils will usually lead to poor quality of service delivery. Nonetheless, the state funded programs are usually monitored closely by the funding organ; therefore, such funding usually lead to quality service delivery. Additionally, funding state programs usually easy or reduces burden on other stakeholders. For instance, funding education programs will reduce burden on parents especially those who are unable to pay for t heir children’s education comfortably. Effects of Funding or Not Funding State Funded Programs If state programs are not funded; for instance, if the education is not funded, both the parents and pupils will be affected; however, pupils will be affected immensely since these funded services are directly related to them. As had been mentioned, if education id not funded fully or completely, the affected schools will opt to reducing the number of staff and this will impact greatly on

Attitudes toward Inclusion among general education Teachers at the Essay

Attitudes toward Inclusion among general education Teachers at the Elementary Level - Essay Example This study explores general education teacher experiences, attitudes and beliefs regarding inclusion in an elementary classroom setting, based on Bandura’s theory of self-efficacy. The interview format of the study allows general education teachers at the elementary level to express their experiences, attitudes and beliefs regarding inclusion. Broadly, participants were asked, â€Å"How do you (general education elementary teachers) feel towards inclusion of students with disabilities in your classroom?† The research design is non-experimental, eliciting data on existing attitudes from elementary school teachers. The study population consists of elementary school teachers in Fort Bend, with a sample size of fifteen general education elementary teachers from six public schools. The study’s research methodology draws upon structured, prearranged interview questions and participant’s reflection on their personal experiences. Data was analyzed using a coding system to identify common themes. When teachers in Fort Bend elementary schools learned their campuses would be implementing inclusion of students with disabilities in general classrooms, they expressed many different emotions about the idea, including worry about how they would accomplish this and still keep their excellent teaching levels high. Even if a particular teacher had a positive attitude about inclusion, he or she had many questions and concerns. This study was designed to delve deeply into teacher attitudes regarding inclusion to discover what lies underneath the general comments and discussions this researcher has heard anecdotally. Administrators and other educators beginning to implement inclusion can benefit from knowing how this particular group of educators thinks and feels, and their beliefs regarding inclusion. When the subject of this study was presented to the teachers in Fort Bend, some teachers immediately volunteered to be interviewed.

Lysistrata by Aristophanes Movie Review Example | Topics and Well Written Essays - 250 words

Lysistrata by Aristophanes - Movie Review Example Protesting war was just as risky for Lysistrata as it is for many today. She chose to do it defiantly, courageously and in a very public way. Protestors today may not share the same immediate threats as Lysistrata, but the dangers are still there. Lysistrata is such a compelling figure of strength and determination that even a Greek guy wearing a mask could evoke the emotion Aristophanes infused in this character. Of course, modern sensibilities prefer that a strong, intelligent and probably beautiful actor be used to bring this character to life. This is the way of Hollywood, after all. But from the standpoint of acting and emotion, the real character of Lysistrata lies in the writing of Aristophanes. The medium used to bring this character to life is almost irrelevant. The story is so compelling and tragic, yet triumphant, that modern or ancient audiences would find much to enjoy and ponder in any staging of this

Attitudes toward Inclusion among general education Teachers at the Essay

Attitudes toward Inclusion among general education Teachers at the Elementary Level - Essay Example This study explores general education teacher experiences, attitudes and beliefs regarding inclusion in an elementary classroom setting, based on Bandura’s theory of self-efficacy. The interview format of the study allows general education teachers at the elementary level to express their experiences, attitudes and beliefs regarding inclusion. Broadly, participants were asked, â€Å"How do you (general education elementary teachers) feel towards inclusion of students with disabilities in your classroom?† The research design is non-experimental, eliciting data on existing attitudes from elementary school teachers. The study population consists of elementary school teachers in Fort Bend, with a sample size of fifteen general education elementary teachers from six public schools. The study’s research methodology draws upon structured, prearranged interview questions and participant’s reflection on their personal experiences. Data was analyzed using a coding system to identify common themes. When teachers in Fort Bend elementary schools learned their campuses would be implementing inclusion of students with disabilities in general classrooms, they expressed many different emotions about the idea, including worry about how they would accomplish this and still keep their excellent teaching levels high. Even if a particular teacher had a positive attitude about inclusion, he or she had many questions and concerns. This study was designed to delve deeply into teacher attitudes regarding inclusion to discover what lies underneath the general comments and discussions this researcher has heard anecdotally. Administrators and other educators beginning to implement inclusion can benefit from knowing how this particular group of educators thinks and feels, and their beliefs regarding inclusion. When the subject of this study was presented to the teachers in Fort Bend, some teachers immediately volunteered to be interviewed.

Respond to question 2 on attach instructions Essay

Respond to question 2 on attach instructions - Essay Example A problem is a major social feature that affects the society thereby implying that everyone would have a definition of the problem. People define a social problem based on its effects. After explaining the problem as it manifests itself in the society, the next stage in the definition process is determining the causes of the problem. This requires the consideration of the current features of the problems (Stone, 2011). While the history of a problem may provide vital information on both its effects and causes, the stage dictates that one concentrates on the current features of the problem since its manifestation is a result of prevailing lapses in the social structure. By investigating the current features of the problems, it becomes possible to determine the lapses that perpetuate the prevalence of the problem. Such factors may fuel the problem thereby spiraling its effects to a vast margin. Additionally, while investigating the features of the problems, it becomes prudent to avoid the troubles the problem may cause. A problem is likely to have ripple effects, which in most cases constitute trouble. While investigating the problem especially at a preliminary stage, Stone explains that concentrating on the troubles arising from the problem is likely to compound the issue. Such a social problem as increase in crime rate in a society may have myriad effects in the society including the rise of vigilante activities in the society. When defining such, Stone postulates that the investigator must major on the on the present features of the problem such as the regions with the highest cases and the manifestation of the problem in the society (Kingdon, 2010). This way, it becomes possible for the investigator to manage the investigation and keep them to the vital features of the problems. After achieving an objective understanding of the problem, the next process is to brainstorm some of the common causes to the problem.

Hat factors affect your choice of career Essay Example for Free

Hat factors affect your choice of career Essay Career choice is a complex phenomenon that can be better appreciated through a study of its key components, i. e. career and choice (Websters Dictionary, 1998). Dating back to the seminal works of Hughes (1937) and Goffman (1968), career has been the focus of many studies. However, the contemporary formulations of the concept by critical realists embody a layered conception that embraces subjective experiences and objective structures of work in interplay (Layder, 1993). The definition (choice) incorporates two components: First is the availability of alternatives, which presents an objective reality, and the second one, the act of preference, which involves a subjective process. If a reference to career choice is made, availability of career choices and the dynamics of choosing a career should be examined. Hence, in order for career choice to take place, there should be alternative career routes available and there should be an individual preference between these career options (Marshall, 1989). Career choice is a subject which has attracted academic, professional as well as public attention, due to its multifaceted nature. Since career is a result of the interplay between individuals within organizational and social structures, it yields well to analysis from diverse perspectives ranging from occupational psychology to organizational sociology. Research on career choice is not uncommon on occupational groups such as accountants and health care professionals (see Morrison 2004, Hallissey et al. 2000, Kyriacou and Colthart 2000). The aim of such research is often to predict career choice behaviors based on personality as well as demographic distributive factors. The present study aims to investigate students perception towards a career as Chartered Accountants. The topic is of interest since it is estimated that by 2020. Malaysia needs 65. 000 Chartered Accountants to fulfill industry needs (Abdullah, 2001). However, to date (as at 2010) only a number of 65. 000 accountants are mainly available. Given such statistics, it is almost impossible for the professor to meet the demands in the years time. As such, this study will shed some light or what is the perception of students toward these professors. The results could enable us to understand more the issue of career choice by accounting students. In Malaysia, accounting graduates from the public universities who are interested to register as public accountants are required to become members of the Malaysian Institute of Accountants (MIA). At present, MIA only recognized accounting graduates who graduated from the public universities or from professional accounting studies such as Chartered Institute of Management Accountants (CIMA), Malaysian Association of Certified Public Accountants (MACPA) and Association of Chartered Certified Accountants (ACCA). That is, MIA only accepts candidates for membership who hold the relevant academic qualification listed under the Accountants Act 1967. It is therefore, arguable that the public university students would register to become public accountants as their qualifications are recognized by MIA. Several studies in the education literature have identified that students share a common belief that the accounting environment offer a higher supply of jobs compared to other areas of business (Paolillo and Estes, 1982; Wheeler, 1983; Cangelosi et al. , 1985; Kochanek and Norgaard, 1985). Of consequence, such belief plays an important role in choosing their career decisions. Further, these studies found their respondents preferring to become public accountants compared to other accounting profession (Carpenter and Strawser, 1970). In Malaysia, several studies have shown that accounting profession is still popular amongst the students (Goon, 1975, Samidi and Tew 1995; Hashim et al, 2003 and Said et al. , 2004). For example: Goon (1975) found that the majority of her respondents had chosen accounting as a profession. Samidi and Tew (1995) reported that the profession is still the most popular choice 20 years later. Said et al. (2004) found that the accounting profession ranked amongst the two most preferred careers given by the public and private university students. The previous research internationally has examined high school and perception of tertiary students of an accounting profession and their intentions to pursue accounting career as the choice to the main thing in accounting can be made at any educational level. However, in results are many inconsistencies. The most of these prior studies are quantitative surveys whose results are statistically analyzed using a variety of methods including univariate, multivariate and factor analysis. A small number of these papers also utilize a theoretical framework based on the Theory of Planned Behaviours (Cohen Hanno, 1993; Felton, Dimnick Northey, 1995; Allen, 2004; Tan Laswad, 2006). As such, there has been no attempt to determine the reasons behind the perceptions and intentions or to provide any insight into why there are differences. Some accounting education researchers suggest a need for further research that considers these areas, conceivably by using qualitative research approaches (Hardin, OBryan ; Quinn, 2000; Byrne ; Flood, 2005; Sugahara, Kurihara ; Boland, 2006). So this current study sheds insights into the factors that affect a students vocational pathway. It focuses on both undergraduate and graduate students in UUM. The rest of this paper is as follows. It first discusses the prior literature in the area and then outlines the research method. It is accompanied by results, the analysis and related discussion. Work at last represents the conclusions of the study, its limitations and opportunities of the future research. LITERATURE REVIEW INTRODUCTION. There have been many previous studies that have examined the choice of accounting as a career by students, including the factors and people (referents) that influence their choice, their level of interest in accounting, and their perceptions on careers as chartered accountants. PERCEPTIONS OF THE ACCOUNTING PROFESSION. Some studies have found that people perceptions depend on many factors that influence their career decisions (Holland, 1966; 1973). Students perception effect them toward the accounting profession Marriot and Marriott (2003) term, the experience of students at the university and profession impact for pre decision. Therefore the monitor of public perception and students perception is very important for accounting professions, the relation between students perspective and perception of accounting (Nelson et al. , 2002, p. 282). Albrecht and Sack (2000) found that the important reason for declining the number of accounting graduate because they dont have more information about the meaning of accounting and accountants job. (Albrecht Sack, 2000, p. 28). Previous studies in USA identified that are many factors for those accounting students had no plan to accounting major and no idea to choose accounting as a career considered the accounting work environment (Cohen Hanno, 1993; Hermanson Hermanson, 1995; Saemann Crooker, 1999; Fransisco, Noland, Kelly, 2003; Allen, 2004). However, other research suggests the negative perception of accounting in Australian accounting university (first-year accounting students) (Jackling Calero, 2006), but the research in Canada suggests that the students have a high accounting perception (Felton et al. , 1994). Another research in New Zealand, found that the profession as boring for the final year of accounting students at five universities (Ahmed et al. 1997, p. 333). In addition, the study by (Laswad Tan, 2005, p. 61) suggests that business students have the impression that accountants are dull, boring, number crunchers. LEVEL OF INTEREST IN ACCOUNTING. Many studies suggests that those the accounting students (high school) have a more positive attitude towards accounting or becoming a CA, and those students more likely to study at university (Felton et al. , 1995; Hermanson Hermanson, 1995; Bryne Willis, 1995; Sugahara Boland, 2005; Hartwell et al, 2005; Tan Laswad, 2006). the students at high level they effect on those that choose a CA career Felton et al. (1994). Other research found that the students at the high school have experience and interest or matahematics those who choose accounting major (Paolillo Estes, 1982; Cohen Hanno, 1993; Allen, 2004; Bryne Flood, 2005; Hartwell et al. , 2005). In contrast, based in the study by Tan and Laswad (2006) suggests that skills and a background in mathematics are not an important of performance in accounting courses. Another study suggested that the accounting students (first or introductory ) has been argued the first year or introductory is good stage can effect for interest levels or accounting perception and they can impact on tertiary students career (Cohen Hanno, 1993; Felton et al. , 1995; Chen, Jones, McIntyre, 2005; Jackling Calero, 2006). Nonetheless, Saemann Crooker (1999). INTRINSIC AND EXTRINSIC CAREER RELATED FACTORS. A number of studies have indicated that the important factor for accounting students to discipline choice is job satisfaction (Paolillo and Estes, 1982; Gul et al 1989; Ahmed et al. , 1997; Auyeung and Sands 1997). However Paolillo and Estes, 1982 and Ahmed et al. , 1997 also suggests that the lower importance of intrinsic for accountancy. This is in contrast to the findings of Linden (1987), Adams et al. , (1994), Felton et al. , (1994) and Jackling and Calero (2006), who demonstrate that intrinsic factors are very important in career decisions made by accounting students. Some studies found that the interest and enjoyable in the subject is very important to choose accounting major Adams et al. , (1994) and Mauldin et al. , (2000), Saemann and Crooker (1999) this finding was further supported by results of Jackling and Calero (2006) suggests the enjoyment of the accounting topics can affect for students career in accounting. Other studies have found that many students believe the accounting curriculum impacts on students perceptions of the work of the accountant and their desire to pursue a career in accounting (Zeff 1989). Prior research has found misconceptions of what the level of interesting in accounting subject and accountants job are not the only factors that students dont choose accounting as a major Albrecht and Sack (2000) suggest that the high degree and career options are the reasons for declining of the number of accounting graduate. Therefore, intrinsic and extrinsic career related factors might also affect the choice of accounting as a career. There are many factors related to Extrinsic factors such as the job market, financial and career considerations, the costs of becoming a CA have also been examined in prior research. Job variety, availability, security and opportunities have all been proposed as possible factors that effect for accounting choice (Hartwell et al, 2005). Financial factors such as initial salaries and career consideration (potential long-term earning, prestige, career prospects) are the reasons for declining the number of accounting graduate Albrecht and Sack (2000), for example in the US school students 40 % focused opportunities for career promotion and 10 % valued financial rewards (Hartwell et al, 2005). The results for Japan study, suggests that the tertiary students were also attracted by career prospects and social status and prestige (Sugahara Boland, 2005). However, social status or prestige is not so important to Australian tertiary students (Jackling Calero, 2006). But some researchers suggest that the financial rewards dont impact for accounting choice and not as important as intrinsic factor (Paolillo ; Estes, 1982). However Sugahara ; Boland, 2005, they suggests initial earning were very important for tertiary students to choose their career. The result of New Zealand study argued that both initial and long term earning are important (Ahmed et al, 1997) MAJOR HUMAN INFLUENCERS OR REFERENTS. Prior studies suggests that the human or referents very important factor that impact for students for their career or to became CA ,some examination of the literature surrounding potential influencers or referents indicates there are five possible groups: parents/caregivers, friends, accounting/business professional members, university instructors and high school teachers/career advisors. Ahmend et al (1997) . (Cohen ; Hanno, 1993; Allen 2004). They use the Theory of Planned Behavior (TPB) as its theoretical framework have identified that tertiary students make a choice of major, in part, based on what their relevant referents think they should do This was also the case in the Tan and Laswad (2006) study. Regarding the importance of parents. Sugahara ; Boland, 2005 found that the most importance or significant is parents to influence of students choice . However, other US studies have found them to be less important (Paolillo ; Estes, 1982; Hermanson ; Hermanson 1995; Maudlin et al. , 2000). When combined with friends, family was found to be significant (48%) by Hartwell et al (2005). However, friends on their own were seen to be less important in the studies by Paolillo and Estes (1982) and Hermanson and Hermansson (1995). Japanese study found that the members of accounting or business professions were the most influential referent for accounting students career(Sugahara ; Boland, 2005) and the second most influential one for US accounting majors (Cohen ; Hanno, 1993; Hermanson ; Hermanson, 1995; Allen, 2004). US research has further demonstrated that accounting professionals can have an impact on the perception of accountants and the accounting profession when they make planned presentations to introductory accounting courses (Fedoryshyn ; Tyson, 2003). The high school teacher and high school career advisor found by previous studies. Hermanson (1995) and Hartwell et al. (2005) . Some research such as Hermanson and argue that in the US, high school teachers / career advisors only influence 5 to 12% of their students career choice. They were also found to have a weak influence on Japanese students (Sugahara Boland, 2005). However, the studies in US and Ireland has identified that the influence of teachers for students to their accounting perception (Paolillo Estes, 1982; Mauldin et al 2000; Byrne Flood, 2005; Byrne and Willis, 2005). Even though the results are inconsistent, any misconception of accountants and the accounting profession by these high school teachers and career advisors has the potential to change a students major or career choice. Wells and Fieger (2005) in a New Zealand based survey of high school teachers found that there was a mismatch between high school teachers perceptions of accounting and accountings actual role and that the teachers had a low opinion of accounting as a career option for students. These results are similar to two other studies that utilize the same survey instrument, those of Hardin et al. (2000) and Sugahara et al. (2006). These two research studies suggest that high school teachers consider accounting monotonous and boring (Sugahara et al. , 2006, p. 416) and that the accounting profession has a serious perception problem among high school educators (Hardin et al. , 2000, p. 216) when compared to other professions such as medicine, law and engineering. Furthermore, the Wells and Fieger (2005) results support those of Fransisco et al. (2003) who conclude that, in addition to the boring image of accounting, some high school teachers in the US are not encouraging their brightest students to consider accounting as a career. High school career advisors perceptions of the accounting profession have also been investigated. Pollock, Papiernik and Slaubaugh (2002), in a US-based study suggest that career advisors thought that the accounting profession was uninteresting, stressful, time consuming and not that financially rewarding with accounting overall being viewed as boring. They were also not familiar with the CPA requirements. However, high school career advisors have not been examined in a New Zealand context. Many researchers suggests that the students not only influenced by own perception but there are many reasons such as teachers, parents, and friends that effect their choice in high school or university Harrison (1998), however prior studies found that the impact of teachers on a students very important in university to choose accounting as major (e. g. Paolillo and Estes 1982; Hermanson and Hermanson 1995; Geiger and Ogilby 2000; Mauldin et al. , 2000) Some studies also found that parents had strong influence on accounting decisions Inman et al. , (1989); Mauldin et al. , (2000) and Tan and Laswad (2006). The result about Asian students suggests that the important of human to effect of their opinions towards accounting major Auyeung and Sands (1997). Tan and Laswad (2006) also found that international students in particular regarded the views of parents and career counselors as important in their selection of intended major. METHODS AND DESIGN TARGET POPULATION. The target population of this study is the Universiti Utara Malaysia (UUM), students studying of postgraduate and undergraduate Accounting course in 2010. SAMPLE. The sampling procedures relied on convenience and self-selection. All members of the sample were enrolled at university Utara Malaysia in one of the Malaysia universities. they were either in an Accounting-major class. For this study, there were two Groups, postgraduate and undergraduate students in UUM. INSTRUMENT. The instrument came in the form of a modified from Satoshi Sugahara and Gregory Boland (2005) study, the Accounting Profession as a Career Choice for tertiary Business students in Japan . 112 the questionnaire included 17 questions. Seven questions were related to Demographic information, five Questions related to Career choice, and five questions were related to perception toward the accounting profession. The Perception questions dealt with topics that affected specific perception toward the accounting profession such as background for accounting, occupational attributes regarding an accountant, difficulties to become a CPA. The career choice questions dealt with future career plans and goals as well as major selection and development, influenced by people, and factors for career options and development. DATA COLLECTION. The data set used in this study was collected via questionnaires completed by 150 students undertaking the accounting major as part of their undergraduate and postgraduate studies at a Universiti Utara Malaysia. This unit of study represents the first unit of accounting studied in the undergraduate and postgraduate degree that is only completed by students pursuing an accounting major. The questionnaire collected background information relating to entry pathway, country of permanent residence and factors important in decision to major in accounting The present study replicated several aspects of prior study of Satoshi Sugahara and Gregory Boland (2005) ,the Accounting Profession as a Career Choice for tertiary Business students in Japan , a factor analysis using the Accounting Attitude Scale (AAS) developed by Nelson (1991). The 150 questionnaires were distributed and collected directly from the classrooms at each Class. After eliminating unusable questionnaires, an effective 112 responses (74. 66% response rate) were used. Most of the unusable responses were due to the incompletion of the Questionnaires STATISTICAL ANALYSIS. Factor analysis was selected as the prime method for our study. This method is usually conducted by using a combination of factor extraction and factor rotation. It is possible that by using the factor extraction method we can identify any underlying latent patterns of relationships among students vocational attributes. This has the effect of condensing the gathered information into smaller and more meaningful components or factors. The factors were identified by determining the optimal combination of attributes, which enabled more of the variance in the data to be explained compared to any other variable combinations. Among several factor extraction methods available, the principal component analysis was selected for this study simply because it is one of the more commonly used today. The optimal numbers of factors were determined by applying the most commonly used eigenvalues- greater-than- one rule (Kim Mueller, 1978). From the samples used in our study, two factor analyses were conducted for both the postgraduate and undergraduate accounting students groups. As for the factor rotation procedure, the Promax rotation technique was applied to assist us in the interpretation of potential influential factors. This method has also been widely used in previous studies, for example Ahmadi et al. (1995). Following the analysis of these vocational attributes a descriptor was assigned to properly reflect the meaning of the factor and grouped attribute. In addressing students perceptions of the work of accountants the study uses descriptive statistics to examine the attitude of undergraduate and postgraduate students towards the accounting profession. The study explored students attitudes towards the work of accountants following the methodology by Satoshi Sugahara and Gregory Boland (2005). RESULTS INTRODUCTION. In this study, questionnaires were distributed to students studying the accounting course in the UUM. Of the 112 useable responses 74 were female and 38 were male. The distributions of students by race were 88 Malaysian students (46 Malay, 38 Chinese, and 2 Indian), 12 Arab, and 12 other international students. GENERAL PERCEPTIONS. The results of the present study show that the majority (32. 14%) of the respondents chose their careers during Pre-High school. This may imply that the recruitment campaigns at schools are fairly effective, but that career guidance teachers should provide more information to enlighten students regarding the pros and cons of the profession. This is in line with the findings of Hermanson et al. (1995) and Paolillo and Estes (1982). However, Sale (2001) and Graves, Nelson and Deines (1993) found that the majority of students made their career choice only once they had registered at a tertiary institution. CAREER CHOICE MOTIVATION DATA. PERCEIVED CONSTRAINTS OF THE PROFESSION. FUTURE CAREER PLANS. There are four factors were identified for accounting students. These results explained 73. 953% of total variance. The Promax method was selected for rotation, and all attributes with factor loadings of more than 0. 5 were retained for the purpose of this analysis. The first largest factor for accounting students was interpreted as Intrinsic and extrinsic career related factors (23. 154%) confirmed by the two attributes such as chance to make a contribution and nature of job. The intrinsic value was specifically defined in prior studies (Felton et al. ,1994; Ahmed et al. , 1997) as the factor relating to ones satisfaction derived from jobs, which Provide the chance to be creative, autonomous, intellectual challenging and working in a Dynamic environment. Prior New Zealand research (Malthus ; Fowler, 2003) has indicated that although extrinsic factors such as financial rewards, prestige and other market related factors are perceived as important when choosing an accounting career, they are inconclusive as to whether intrinsic factors such as job satisfaction are also important. The financial rewards factor. Financial reward has been regarded as an important factor that affects a students career choice decision in many prior studies (Paolillo Estes, 1982; Kochanek Norgaard, 1985; Inman et al. , 1989; Adams et al. , 1994; Felton et al. , 1994; Ahmed et al. , 1997) In the present study, this factor, comprising good initial salary and good long-term earning. Nevertheless, we believe that the attributes of financial rewards were integrated with other attributes to form different factors. As seen above, the attribute good long-term earning was combined with the largest Career Prospects factor. Similarly, the attributes for financial rewards, for example good initial salary, come with job availability. Another factor for accounting students was interpreted as Job Market Conditions. This factor also has been observed in previous studies (Felton et al. , 1994; Ahmed et al. , 1997). The two attributes of element of job variety adventure and flexibility in career options were basically incorporated into this factor. The factor of working environment. Although accounting students consider this as one of the influential factors. In accordance with this factor, Buckley McKenna (1973) similarly regarded some attributes, for examples the length of work hours and other physical working conditions, as crucial aspects of employers job motivation, which would affect ones career choice. However for this current study factors contained the three following attributes: sufficient time for social life, length of work hours and good physical working conditions. Research has suggested that at high school, the study of accounting, an aptitude for mathematics and/or an interest in the subject impacts on the choice of accounting as a career with this choice potentially being influenced by the students teachers and career advisors. The high school and tertiary students who were studying accounting generally had a more positive attitude towards accounting and accountants. The perception as to what skills and characteristics are required for an accounting career potentially affects the type of student the career advisors may encourage to study accounting at high school. Nonetheless, the results also indicate that other factors played a role in the career decisions the students made. The final factor for accounting students was interpreted as The Major human influencers or referents factor ranked relatively lower for both student groups in deciding their vocational choice. The empirical study by Inman et al. (1989), Silverstone ; Williams (1979) and Mauldin et al. (2000) reported that parental influence was relatively stronger. Similarly, Cohen ; Hanno (1993), Allen (2004) and Tan ; Laswad (2006) discovered that close friends and business friends have exercised significant influence on students major choice when studying accounting. Previous New Zealand Laswad Tan, 2005, Charting a course into accountancy, Chartered Accountancy Journal of New Zealand, 59-61 research suggests that the most important referent for New Zealand students is their parents (caregivers). However, international research suggests other groups may also be important. It was apparent from all the student focus groups that the main referents were the students parents and family members, teachers, and people. Other referents mentioned were friends, and university. CORRELATIONS. Correlation is a vicariate measure of association (strength) of the relationship between two variables. It varies from 0 (random relationship) to 1 (perfect linear relationship) or -1 (perfect negative linear relationship). It is usually reported in terms of its square, interpreted as percent of variance explained. The use of partial correlation is usually restricted to simple models of 3 or 4 variables, 5 at the most (Cohon, 1983). Correlation will also be attenuated to the extent there is measurement error, including use of sub-interval data or artificial truncation of the range of the data. Correlation can also be a misleading average if the relationship varies depending on the value of the independent variables. This section reports the correlation analysis results of maximum figures of inter-factor correlation were 0. 294 between factor 4 and factor 2 for accounting students, and shown the relationship between factor 3 and factor 1 were 0. 261, also the correlation between factor 3 and factor 2 were (0. 236). STRATEGIES TO ENCOURAGE ACCOUNTING STUDENTS. As noted above the results of our factor analysis for accounting students revealed that the major influential factor was Intrinsic Value. It would appear credible that such occurrences may quickly drive a students career choice away from accounting. To address this worrying issue, it is necessary to disseminate appropriate promotional activities that can negate such negative images and convince students of the attractiveness attached to a CPA profession. Our study also reports that the factor Career Prospects is ranked relatively higher for accounting students. From the authors experience. The empirical evidence supports this. However, our study suggests that this kind of information can be very harmful to our brightest accounting students. The findings also suggested that accounting students seem to be quite sensitive to employability when it comes to Job Market Considerations. While this factor was ranked for accounting students, the sub section for accounting students contained two specific attributes: namely job availability and security of employment. Working environment and financial rewards are in common in terms of physical benefits. Several prior studies examined and found that these factors have significant influences on a students career choice in relation to accounting (Paolillo ; Estes, 1982; Kochanek ; Norgaard, 1985; Inman et al. , 1989; Adams et al. , 1994; Felton et al. , 1994; Ahmed et al. , 1997). In contrast, the finding of our study in Malaysia indicated that these were ranked as only minor factors. The results again confirm that both the professional body and the accounting firms should give more attention to the intrinsic values rather than the physical factors when marketing the attractiveness of a CPA career especially for the accounting students. As for the remaining influential vocational factor for accounting students, Persons Influences, was rated the lowest. Prior studies discussed the effectiveness of this factor but have failed to agree on this issue. Some studies insisted that Persons Influence is very important to a students career choice (Paolillo ; Estes, 1982; Cohen ; Hanno, 1993) while other studies have not supported this impact (Gul et al. , 1989; Ahmed et al. , 1997). The analysis of this current study in Malaysia supports the latter cases, which indicate that promotional activities involving other persons could be relatively ineffective in encouraging accounting students. Job market considerations were also ranked relatively higher accounting students. This also suggests we need to emphasize the importance of the economical and physical conditions of an accounting career, rather than the mental factors such as occupational intrinsic values that were more important to accounting students. Therefore, in establishing a career pathway accounting students may be slightly driven by these attributes in the short-term. This aspect should also be considered by the professional body and accounting firms when developing remuneration schemes. CONCLUSION. The purpose of this study was to observe factors profiles in career choice for accounting students. The results of our empirical study indicated that there were four factors, our study also suggests strategies for the accounting professional body and the accounting firms to develop and maintain the attractiveness of the CPA in accordance with the results of the statistical analyses. As discussed, the strategies to promote the accounting profession. There are several limitations in this study. The strategies used to promote the accounting profession to accounting students and vice versa. Any contradiction between the resulting strategic will diminish if we can identify students future career perspective at an early stage of their career. Secondly, the study only asked students opinion regarding the attributes influencing their career decision. We ignored the effects on career choice of personal values, which is regarded as one of the cognitive styles, may influence a students career choice (Kolb, 1981). Thirdly, this study focused on the domestic population. Since some of the findings in this study were unique to specific traits identified in Malaysia, it is difficult to conclude discussion without comparative counterparts. International comparative studies within several countries regarding this topic will be required in order to finalize the issues. These limita

The Definition And Essence Of F O B Contract

The Definition And Essence Of F O B Contract A seller f.o.b. performs his obligation by putting the goods which conform to the contract onboard the ship at his expense. The general rule in f.o.b. contracts is that risk passes on shipment and according to the traditional view, this is made when the goods cross the ships rail. Moreover, there are various types of f.o.b. contract, and for the sake convenience, they have been grouped under three major headings which depend on the intention of parties as decided by the terms of contract and the surrounding circumstances. It is in the first place directed exclusively to the elaboration of the first of the two basic features of the f.o.b. contract mentioned earlier, namely, to the division of costs and responsibilities which putting goods free on board may actually entail in various instances. For this reason they have been termed respectively the strict or classic f.o.b. contract, the f.o.b. contract with additional services and the f.o.b. contract (buyer contracting with carrier). The definition of F.O.B. It is difficult to define a FOB contract because there are many different variants: Devlin J.  [1]  explains the FOB contract as a flexible instrument. The main obligations of the parties to an FOB contract were described judicially in Wimble, Sons and Co v Rosenberg.  [2]  The seller must put on board ship goods which conform to the contract a must pay all charges in connection with loading. The seller is not obliged to book shipping space in advance; the buyer must nominate the ship to carry the goods and notify the seller of the nomination in time to allow the seller to deliver the goods on board. The costs of carriage are for the buyers account. The essence of F.O.B. Contract It is not easy to state in general terms the duties of an f.o.b. seller, for the obvious reason that they vary according to the type of f.o.b. contract in question. A further difficulty in discussing the duties of the seller results from the fact that shipment under an f.o.b. contract is in many respects a collaborative enterprise, involving co-operation between buyer and seller. It can, however, be said that the principal duties normally undertaken by an f.o.b. seller are to put goods which conform with the contract on board the ship in accordance with the shipping instructions (if any) received from the buyer, and the buyer are to bear the expense of doing so. Additional duties may, of course, be undertaken in the contract.  [3]   When looking at the various judicial pronouncements that have attempted to define the f.o.b. term, one statement may be struck by the general term in which they are implicit. One of the earliest is probably Stock v Inglis  [4]  a case dealt with specific goods, where it was stated: If the goods dealt with by the contract were specific goods, it is not denied but that the words free on board, according to the general understanding of merchants, would mean more than merely that the shipper was to put them on board at his expense; they would mean that he was to put them on board at his expense on account of the person for whom they were shipped; and in that case the goods so put on board under a contract would be at the risk of the buyer whether they were lost or not on the voyage. Now that is the meaning of those words free on board in a contract with regard to specific goods, and in that case the goods are that the purchasers risk, even though the payment is not to be made on the delivery of the goods on board, but at some other time, and although the bill of lading is sent forward by the seller with documents attached, in order that the goods shall not be finally delivered to the purchaser until he has accepted the bills or paid cash.  [5]   Almost a century later Lord C.J. similarly stated in J. Raymond Wilson Co. Ltd. v. N. Scratchard Ltd.  [6]  that the f.o.b. term has: For a long time, certainly more than one hundred years, had a well-known meaning, and if a party sells goods free on board, the meaning is that he has to put the goods on board and to pay the expense of doing so, and delivery is made and the goods are at the risk of the buyer when they are on board, the expense having been paid by the seller.  [7]   Looking in both these judgments, there are two characteristics of the f.o.b. terms, which can be summarized as follows: â‚ ¬Ã‚  the seller must pay the cost and bear the responsibility of putting goods free on board , in other words, bear the full liability for the cost and safety of the goods until the point of their passing the ships rail, and that upon this being accomplished delivery is complete and the risk of loss in the goods is there and then transferred to the buyer.  [8]   However, the above cited definitions are only directed to the essential features of the f.o.b. term. They do not include an extensive or detailed examination of a variety of marginal responsibilities of which many have been the subject of dispute and even litigation between parties to f.o.b. sales. For example, they do not indicate whether an obligation, monetary or other, which relates to the shipment of the goods, that must be complied with before the goods can in fact be loaded, is for the buyers or for the sellers account.  [9]  In the absence of express contractual stipulations, judicial interpretations have had to rely on usage or custom and by implication attempt to ascertain what the intention of the parties with respect to performance must have been. Furthermore, there are various types of f.o.b. contracts, and for the benefit of convenience, they have been divided into three groups. The variations appear in the other incidents of the relationship between the parties depend upon the terms of the contract and the surrounding circumstances.  [10]  The first type is the strict or classic f.o.b. contract. The second is the f.o.b. contract with additional services. The last type may be described as the f.o.b. contract (buyer contracting with carrier).  [11]   Type of F.O.B. clauses Schmitthoff states that the term f.o.b. is used in transactions of different character and the responsibilities which arise under the clause differ according to the nature of the transactions in which the term occurs. The incidental obligations which the term f.o.b. implies have to be ascertained by an analysis of the express or implied intention of the parties. A distinction of considerable practical importance is that between three types of f.o.b. contracts, and, it depends on the parties which of these types are used.  [12]   The first type is the strict or classic f.o.b. contract. Schmitthoff explains this type of f.o.b. in the following term. He said: Under this arrangement the buyer has to nominate a suitable ship. When it arrives in the port of shipment, the seller places the goods on board under a contract of carriage by sea which he has made with the carrier, but this contract is made for the account of the buyer. The seller receives the bill of lading which normally shows him as consignor and is to his order, and he transfers it to the buyer. Marine insurance is normally arranged by the buyer directly, if he wishes to insure, but he may also ask the seller to arrange marine insurance for the buyers account.  [13]   The second type is the f.o.b. contract with additional services. Schmitthoff notes that: Under this arrangement the shipping and insurance arrangements are made by the seller, but this is done for the account of the buyer. In this type of f.o.b. contract the buyer is not under an obligation to nominate a suitable ship but the nomination is done by the seller. Again, as in contracts of the first type, the seller enters into a contract with the carrier by sea, places the goods on board ship and transfers the bill of lading to the buyer.  [14]   The third type may be described as the f.o.b. contract (buyer contracting with carrier). Schmitthoff states that: Here the buyer himself enters into a contract of carriage by sea directly or through an agent, e.g. a forwarder. Naturally the buyer has nominated the ship, and when it calls on the port of shipment, the seller puts the goods on board. The bill of lading goes directly to the buyer and does not pass through the sellers hands.  [15]   Consequently, in f.o.b. contract of the first and third type the buyer has the duty to nominate the ship, but in the second type this duty rests with the seller.  [16]  Furthermore, in contracts of the first and second type the seller is in contractual relationship with the sea carrier, and for this reason the second type has been described as a variant of the first type.  [17]  However, for the third type it is the duty of the buyer who may make the contract of carriage by sea with the carrier and the seller is not a party in this contract.  [18]   The Duties of the Parties The f.o.b. term is very flexible. Therefore, the duties of the parties between three types of f.o.b. contract subjects to the intention of the parties and the surrounding circumstances which of these types is used.  [19]   1) Nomination of Vessel The obligation to nominate the vessel can be placed on the seller or the buyer. However, unless agreed otherwise, this duty in f.o.b. contract is on the buyer.  [20]  Hence, in this case the buyer has to nominate an effective vessel in which he has booked shipment space. The buyer also has the duty to inform the seller of the name of the ship and the date when the vessel will be available for loading.  [21]  The nomination must be notified to the seller to give the seller sufficient time to put the goods on board a ship nominated by the buyer. If the buyer fails to nominate an effective vessel is a breach of contract, the seller is entitled to claim damages for breaching of the contract. Nevertheless, the seller will not be able to claim the purchase price if the buyer has not nominated an effective ship because the ownership in the goods will remain with the seller. In Colley Overseas Exporters  [22]  the seller was only entitled to damages, and not to the purchase price since the buyer failed to name a ship so property in the goods still remain with the seller and never passed to the buyer.  [23]  As a result of this uncertainty, the seller is advised to insist upon a contract clause requiring the purchase price to become due on a fixed date, whether a suitable vessel has been named or not.  [24]   Some f.o.b. contracts need the purchasers notification of the vessels nomination and readiness to receive delivery of the goods is given to the seller in advance of delivery. Then, if the buyer fails nominate a vessel on time means he is in breach of the contract, and the seller may refuse to deliver the goods on board, in Bunge Corp. v Tradax Export S.A.  [25]  was held that: The court will require precise compliance with stipulations as to time, wherever the circumstances of the case indicate that this would fulfil the intention of the partiesà ¢Ã¢â€š ¬Ã‚ ¦ And that: It is clearly essential that both buyer and sellerà ¢Ã¢â€š ¬Ã‚ ¦ should know precisely what their obligations are, most especially because the ability of the seller to fulfil his obligation may well be totally dependent on punctual performance by the buyer. Schmitthoff states that the buyer has the duty to nominate a vessel in a strict f.o.b. contract and an f.o.b. (buyer contracting with carrier) contract. However, this duty is not necessarily for him in f.o.b. contracts with additional services since in this type of contract he may leave the choice of the ship to the seller.  [26]   2) Substitute Vessel Time of nomination is usually of the essence of the f.o.b.contract. Therefore, if the nominated ship is withdrawn or the nomination fails for some other reason, the buyer is obliged to name a substitute vessel, on condition that loading can be accomplished within the contract period.  [27]  This was so held in Agricultores Federados Argentinos v. Ampro S.A.  [28]  .Consequently, it means that if the buyers first nomination fails and the original vessel becomes unavailable for any reason, a substitute vessel may still be nominated by the buyer, provided loading can be completed within the contract period.  [29]  Moreover, the purchaser must respond any additional expense caused by the substitution. 3) The Duty to Obtain an Export License Normally the duty to obtain an export license is on the seller since he is in the better position to do so and the language of the contract or the surrounding circumstances may indicate that the seller was intended to assume this duty.  [30]  On the other hand, if he does not, there is no rule about who should have the duty to procure an export license under an f.o.b. contract. Each case must be determined on its own fact and situation. In H.O. Brandt Co Ltd. v H.N. Morris Ltd  [31]  the Court of Appeal held that the obligation of applying for and obtaining an export license lay with the buyers rather than the sellers and Scrutton L.J. observed that: the buyers were under a duty to provide an effective vessel that is to say a vessel, which can legally carry the goods. If this is so the obtaining of a license is the buyers concern. It is their concern to have the vessel sent out of the country after the goods have been put on board and the fact that a prohibition against export includes a prohibition against bringing the goods to the port or other place for exportation does not cast a duty of obtaining a license on the sellers. Bringing the goods on to the port is merely subsidiary to the export, which is the gist of the license. On the other hand, in A.V. Pound Co Ltd. v M. W. Hardy Co. Inc.  [32]  , by the House of Lords was held that in the circumstances of the case the duty to secure the export license was cast on the sellers and not on the buyers. Accordingly, it is obvious that duty to secure an export license will depend upon the circumstances of each case that it shall be obtained by the seller or the buyer. 4) Transfer of Property Under the ships rail rule is explained that for the f.o.b. contract there is a presumption that the passing of property to the buyer occurs when the goods pass the ships rail, but this remains subject to any express indication by the parties that they intend the passing of the property can occur at a different time under the Sale of Goods Act 1979, s.17. According to the above rule, there is the legal notion is applied despite the fact that some period before passing the ships rail it will have become impractical for the seller to recall and substitute the goods. In Pyrene v Scindia Navigation Co. Ltd. [1954]  [33]  , said: à ¢Ã¢â€š ¬Ã‚ ¦a fire tender was damaged during the loading process immediately before it had crossed the ships rail. The property in the soods remained with the seller at the time they were damaged even though, in reality, the seller could not by then have halted the loading to call the fire tender back to shore to substitute it with another. 5) Transfer of Risk In f.o.b. contract Goode notes to the passing of risk of the goods that the risk passes to the buyer on shipment even though the seller has retained the bill of lading, or has had it made out to his own order to secure the price, and even if he intended to reserve a right of disposal.  [34]   Conclusion

The Renaissance :: European Europe History

The Renaissance In the 1400's, the feudal system became weak and national governments became stronger. People put more emphasis on humanism than on the church. This period was called the Renaissance. I believe that this period led directly to the Age of Exploration. During this time, technology became more advanced. Martin Luther started the Reformation against the Catholic church. As the effect of the Reformation, a middle class emerged making it possible for people to travel more. During the Renaissance, technology became more advanced and more available to the common public. The printing press was invented during this time. This invention made it possible for books to be published, not hand written. Ideas of the Renaissance were spread in some of these books and common people could own a copy of the bible. Some other inventions were the astrolabe, the quadrant, and the compass. These devices were used in sailing. The astrolabe and the quadrant told a person where they were at a direct point and the compass told which direction was north. Two faster, larger ships were also invented during this time. They were called the carrack and the caravel. The weakening of the Roman Catholic Church, brought about by the Protestant Reformation, changed the way people felt about the church and it's importance in their life. Then, because the church was not so dominating, people felt free to learn about new lands. People started learning about Rome and Greece. They learned a bout these two countries' culture and art. This also helped the Age of Exploration to begin because the Catholic church wanted more souls. They thought they could go to America and convert Native Americans. As trade grew, a wealthy middle class of doctors, bankers and lawyers emerged. These people had more money so they became more educated and more self-sufficient. They didn't have to rely on the feudal system anymore and national government became more powerful. With more money, the middle class could fund trips across the ocean. They could also buy books, paintings and other classical things.

Attachment Styles Essay

What are attachment styles? There are four attachment styles, in which include secure attachment, anxious preoccupied attachment, dismissive avoidant attachment, and fearful avoidant attachment. An attachment pattern is formed during childhood and continues onto adulthood and functions as to how you form relationships. These attachment styles may change over time or stay the same, everyone has an attachment style. â€Å"Dr. Phillip Shaver and Dr. Cindy Hazan found that about 60 percent of people have a secure attachment, while 20 percent have an avoidant attachment, and 20 percent have an anxious attachment.†(Firestone, 2013) In secure attachment adults tend to be more satisfied and happy in their relationships. They give support to their partner when needed and also ask for support themselves when they need help. A relationship with secure attachment tends to be honest and equal, and both partners are independent, yet loving towards each other. â€Å"Securely attached couples don’t tend to engage in what my father, psychologist Robert Firestone, describes as a â€Å"Fantasy Bond,† an illusion of connection that provides a false sense of safety.†(Firestone, 2013). In children with a secure attachment see their parents as secure and they can independently explore the world. When an adult has an anxious attachment they are desperate to find someone to rescue or complete them. They often become clingy because they are looking for safety and security. Sometimes they start doing actions that start to drive their partner away, such as being insecure about their partner leaving them and they start being possessive. Instead of forming real love or trust they kind of just become obsessive, and form a fantasy relationship. Unlike anxious attachment adults, people with dismissive attachment tend to distance themselves from their partners and can easily turn their emotions off. Adults with a fearful attachment style are afraid from being too close or  too distant from others. Usually adults with this attachment are unstable with their emotions and find themselves in emotional storms. There moods can be easily change. This could cause a dramatic or rocky relationship and can even lead to an abusive relationship. They are afraid of being abandoned but are also afraid of getting to intimate. As I mentioned before these attachment styles you gain them from your childhood, but they can be different or change as you grow older and start forming relationships with a partner. It is important to find what your attachment style is so you can form a good relationship and aim to have a secure attachment style. If you have one of the negative attachment styles, therapy is one option to help you change your attachment. Also finding a person who has a secure attachment style you can work on developing yourself in that relationship. Sources Firestone, Lisa. â€Å"How Your Attachment Style Impacts Your Relationship.† Psychology Today: Health, Help, Happiness + Find a Therapist. N.p., 30 July 2013. Web. 23 Apr. 2014. .

Monetary Policy vs. Fiscal Policy Essay

People always struggled with an idea of prosperity and success, whether it was a personal goal or whether it was something major – like wealth of a country. Nowadays, we are studying a science, which is really significant and valuable – Economics. Economics is a tool for achieving those goals, knowledge that people can use and imply in real life, and at the present time probably undividable part of governments’ performances around the world. For us, students, there are two different matters we study – Macroeconomics, the study of the performance of national economies and Microeconomics, which focuses on the behavior of individual households, firms, and markets. During the fall quarter of 2001, I was exposed to the basic ideas and uses of the Macroeconomics. Macroeconomics policies – government actions to improve the performance of the economy – are of particular concern to macroeconomists, as the quality of macroeconomic policymaking as a major determinant of a nation’s economic health. Monetary and Fiscal policies are two policies that we were concentrated on, and were the most significant part of the course for me. There is too much involved in these policies and they interact with each other consistently. I decided to write this paper, summarizing the basic functions of two policies, tried to explain what it is that makes them work, how effective these two policies can be, and how one relates to another. In looking at the effectiveness of Monetary and Fiscal policies, it must be understood how the two relate to each other within the government structure. The Federal Open Market Committee – FOMC – is the most important monetary policy-making body of the Federal Reserve System. It is responsible for the formulation of a policy designed to promote economic growth, full employment, stable prices, and a sustainable pattern of international trade and payments. The seven Board members constitute a majority of the 12-member Federal Open Market Committee, the group that makes the key decisions affecting the cost and availability of money and credit in the economy. The other five members of the FOMC are Reserve Bank presidents, one of who is  the president of the Federal Reserve Bank of New York. The Board sets reserve requirements and shares the responsibility with the Reserve Banks for discount rate policy. The FOMC is the policy arm of the Fed and the tasks of the Federal Re serve are to supervise banks, fixing maximum rates of interests. The U.S Treasury, though it aids in much of the monetary management, represents the fiscal sector, which is the U.S Congress. Fiscal policy covers, such areas as taxation and other revenue gathering and spending measures. Fiscal policies are those actions that are enacted by the Legislative Branch of the U.S government, the Congress. Their fiscal policies are enacted through the U.S Treasury. Therefore, the Treasury is the arm of fiscal policy and the Federal Reserve is the arm of monetary policy. For example, even if Congress has allocated some amount of money to take over failing banks and savings and loans, and it is not enough, than the Fed can pump capital into the system by buying bank stocks. So, this is example of how the Fed interacts and influences the ups and downs of the economy. In looking at the relationship between the Fed and The Treasury, essentially, the Fed was set up to provide the U.S Treasury with a more satisfactory fiscal agent. In acting as the fiscal agent for the U.S Treasury, or more specifically, as the primary banker for the federal government, the Fed acts as Financial advisor, depository and receiving agent, agent for issuing and retiring treasury securities, agent for other transactions involving purchases and sales of securities for Treasury account, agent for the government in purchasing and gold and foreign exchange, and lender to the Treasury. The Treasury influences monetary and credit conditions as well, through its revenue and expenditure policies, its debt management policies relative to the size and location of its money balance, and so on. As an instrument of monetary management, the Treasury keeps its money balance in cash in the vaults as Treasury deposits at the Federal Reserve, and Treasury deposits at commercial banks. Owing to the degree of Treasury operations, these policies have marked effect on monetary and credit conditions, especially over periods. Ordinarily, the Treasury does not use these powers for intentional and continuous monetary management; this is primarily the function of the Federal Reserve. However, it does try to use its powers in such a way as to avoid creating serious problems for the Federal Reserve, and on occasion, it uses them intentionally to supplement Federal Reserve policies. The following is an example of how this occurs. The Treasury can implement restrictive actions. For example, the Treasury increases it money balance $1 billion by taxing the public or selling securities to the public. When the Treasury cashes the checks, the public loses $1 billion of its deposits. If the Treasury holds these deposits at commercial banks, this is the extent of the effect; the reserve positions of the banks are unaffected. But if the Treasury uses the $1 billion to build up its cash in vault or its deposits at the Federal Reserve, member banks reserves will be reduced by $1 billion. Basically, if we find an increase in the Treasury’s money balance, this tends to be restrictive unless the Treasury acquires the extra money by borrowing from the Federal Reserve. If it acquires the money balance by taxing the public or selling securities to it, the public’s money supply is directly decreased. If it acquires money by selling securities to commercial banks, the public’s money supply is not directly decrease, but the ability of the banks to create deposits for the public is reduced because they must use some their reserves to support the Treasury deposit. However, given the size of any increase in the Treasury’s balance, the degree of restrictiveness depends on the form in which it is held. On the other hand, the Treasury can affect monetary policy, by easing restrictions as well. Sometimes the Treasury utilizes liberalizing actions in a positive way to ease credit to supplement Federal Reserve actions. More often, however, it uses them to a void creating conditions that would make the job of the Federal Reserve more difficult. Given, this information, we can see what the relationship is between the  Federal Reserve and the U.S Treasury. They often complement each other and balance each other out. However, the prime job of the Federal Reserve is to act as the federal government bank, as well as regulating monetary policy, credit regulations, and supervising function of member banks. The U.S Treasury is the element of the government, which collects money from the public, either through the sale of securities or through taxation. The U.S Treasury is that arm of the government, which provides the government with money it needs to operate, which of course is part of fiscal policy operations. The Fed is the bank that the Treasury uses for its banking needs, to be it in the most simplistic terms. *** We were all shocked by tragedy that happened on September 11, 2001. There was a tremendous impact on the entire world by that event. People were heavily affected emotionally same as financially. Many lives were taken by the coward act of those who responsible for such disaster. The US faced a number of consequences followed by many bumps on its way to the future. Unbelievable economic downturn made all sectors of the economy to suffer this impact and force them to make decisions, which they probably didn’t thought of. Because Fiscal and Monetary Policy have a straight connection to the several actions taken by the government to stimulate weakened economy, I decided to cover what is going on right now within government structure and briefly explain what people should expect from policymakers, who are doing their best to respond to these obstacles, which we are facing right now, as quick as possible. Considering that today’s U.S. economy is already in mild recession and many indicators show it might face the most severe economic downturn since 1970s of the last century, President Bush and his administration called for additional stimulus package for fiscal 2002. Policymakers in Washington are considering a number of actions that could stimulate the economy. Among them the options being considering are tax cuts that could spur consumption or investment, and additional federal spending that could directly increase economic activity. Republicans are the majorities in the House of  Representatives and Democrats, who control the Senate, have very different and opposite visions about ways to stimulate the U.S. economy. Republicans consider that economic growth is generated through investments by businesses, which encouraged by cuts in taxes and tax rates. Democrats support the proposal that stimulates consumer spending such as through tax rebates for low-income, extensions of unemployment insurance, and government spending to promote construction and other infrastructure. A several weeks ago, the House Ways and Means Committee have passed a $100 billion economic stimulus package main part of which – 85% – for permanent tax cuts, mostly for corporate tax cuts. The major components of this plan are: Elimination of the corporate alternative minimum taxes and refunds AMT credits. This is a most controversial point of the House Republicans proposal. The minimum tax was designed to make profitable companies to pay a basic amount even if they owe no corporate income tax because of some deductions. Democrats support the fairness of this tax cut but disagree with its retroactive method because although these refunds would effectively reduce the tax rate on corporate income but those compensations for the previous investment, not new investment. Permit 30% immediate expensing write-off for purchase of capital assets over the next three years. Reduce the maximum tax rate on long-term capital gain from 20% to 18%. Deductions of net losses from taxes paid up to five years earlier. Republicans argue that all these corporate tax cuts are necessary to encourage businesses to invest more into new capital because businesses would have more income or retained earnings. And as a result it would spur the economy. Democrats disagree. They tell that businesses would not  necessary to invest; some of any tax cuts will be saved or businesses can simply to pay down their debts or to spend them for dividends to their stockholders and maybe only small part would go into new investment. Permanent cut in the former 28% tax cut rate to 25% would be accelerated to 2002. Democrats argue that this tax cut would be more effective if it will be temporary rather than permanent tax cut because this acceleration significantly shorten government revenue in later years and in the long run the government can’t afford these rates cuts. Moreover, most of the tax relief would benefit only the top one-quarter of all income tax filers, who are likely to save more and spend less from tax cuts than those who have lower incomes and tend to spend whatever extra income they have. That is why Democrats support the proposal to send additional tax rebates for low-income workers, because the more rebate is spend the more effective it is as a stimulus. Democrats want to freeze marginal tax reduction in previous 39.6 bracket to 38.6% rather to decline it. It would save roughly $100 billion between 2002 and 2011. Democrats have proposed a smaller package with far fewer and temporary tax cuts and significantly more new spending – 75% of the stimulus plan. They support the ways that spur consumer spending that has kept the economy afloat such as through tax rebates for lower income workers, expansions of unemployment insurance and government spending for construction and other infrastructure. For instance, temporary changes in the unemployment insurance program or any additional benefits provided would likely be spent and go directly to output. Public capital investments involve direct government purchases of goods and services and therefore directly add demand into economy.