Saturday, August 31, 2019

Good vs Evil Essay

At what point in time does a child know the difference between right and wrong, good and evil? At what time does that interpretation change from its wrong to not share your toys with your baby brother to it is wrong to kill someone or steal? Are people born inherently good or evil? Is there any middle ground? When man first enters the world as an innocent child, he has no knowledge of what is good or bad. Therefore he cannot purposely commit a good or bad deed. At what age does that change—or does it? A child is born malleable, malleable through elements in his or her environment—upbringing, physical environment, peer pressure, economics, tragedy, stress, etc; the most important elements being upbringing, personal conviction, and peer-pressure. In more than one way, a child’s environment shapes their world, his perspective on life, his morals and standards; his definition of what is right and what is wrong. Knowing the power of love as well as having a sense of belonging is an environment that will give a child a solid foundation to turn back to; whereas children who have been neglected and abandoned, will turn to alternative pathways – usually not very good ones. Most recently, yesterday’s Record Searchlight tells a story of Daniel Scruggs, who grew up in a cluttered, dirty home where he committed suicide when he was just twelve years old. Critics say that Daniel was depressed and neglected. Unfortunately, Daniel saw only one way out of his misery†¦and that was to take his life. Even literature illustrates this truth – In the novel Animal Farm, a brood of pups are taken away from their mother and are raised by a greedy, power-hungry pig that uses them to maintain power and to reinforce his presence. The pups had no choice in the matter and grew up to be violent, blood-thirsty dogs. Upbringing is so important, it leaves life-long impressions. So many things affect a child’s perspective on what is right and what is wrong, and it is up to parents and guardians to instill in them those qualities which will enable them make good choices. As important as environment is, individuals have to make their own decisions. Peer pressure plays an integral role in our decision making. Once again literature supports this point. â€Å"We will proceed no further in this business,† says Macbeth and Lady Macbeth replies, †¦Ã¢â‚¬ Screw your courage to the sticking-place, and we’ll not fail. † Lady Macbeth was willing to do it for Macbeth if he wouldn’t do it himself, and if left to make that choice on his own, Macbeth wouldn’t have had the gall to commit the crime. Lady Macbeth persuaded Macbeth to kill Duncan so that he could gain the crown and she could be queen. All throughout our lives we will be tempted in one way or another and the outcome is simply determined by standards, our own morals, and our own strength. Though many succumb to peer pressure, most of us have moral standards that help us to draw our boundaries. According to a class survey, two students said that they are tempted to commit illegal acts rather than go against their own morals because â€Å"if no one catches you, is it illegal? † and the thrill of â€Å"how much can I get away with? † Individuals must know their own limitations before they can discern what is right and what is wrong; therefore it is very important that from an early age, children learn to make, not a good decision, but the best decision. All men are not born good and all men are not born evil. I believe that men are born innocent yet with a human nature that if given the chance will do evil. If enough good influences can overpower one’s human nature and if the individual is disciplined from an early age – learning to obey boundaries and laws than they will know what is right and what is wrong. If they’ve been taught to respect those in authority, old and young, rich or poor; they will know what is right and what is wrong. We live our lives without knowing the impacts that they have on others around us†¦may we live accordingly. Works Cited Class Survey, 22 Jan. 2004 Shakespeare, William. Macbeth. 1605. 23 Jan 2004 (1. 7. 21) Baker, Russell, C. M Woodhouse, and George Orwell. Animal Farm. N. p. : Plume , 1996. 5-298. â€Å"System Failure. † Record Searchlight 22 Jan. 2004, sec. D: D-2-D-2.

Friday, August 30, 2019

My Favourite Character

This Essay is about my favourite character in â€Å"To Kill a Mocking Bird. † She is one of the biggest, most important characters; she is considered the main character. She is very important for she helps narrate this story. She helps with the story by describing her thoughts and feelings that is one of the main reasons why I like her. She also helps to develop the plot, themes, and helps to emphasize some of the symbolism. Her name is Jean-Louis, but we all know her as Scout. Scout is a daughter, a sister and a friend.She is a huge tomboy; and she likes to prove it to every one. She prefers to hang out boys rather than girls, and so she does, she spends most of her time with her brother Jem, and in the summers, her cousin; Dill. In the beginning of the book Scout is only a young age of 9, throughout the novel she gets older just like the rest of the characters, and also matures along with her older brother Jem. Although Scout isn’t going through the same stages as Jem she matures just as much.Jem’s turning into a teenager, while Scout is getting older, and is discovering how the world works. The era of this book is set back to around the years 1861 to 1865; this was when the civil war was happening, along with the discrimination of African Americans. Racism is a huge theme in â€Å"To Kill a Mocking Bird. † Scout doesn’t really under stand that racism isn’t good, but it’s not her fault, because she has lived with it and doesn’t know any different.In that time â€Å"blacks† were known as lesser human beings. The â€Å"whites† were known to be greater than any other race; Scout didn’t know that this was wrong, so she went with it. During the trail, one of the biggest parts of this novel, Scout discovers a little bit about racism. The trial is about how an African American is being accused for the rape of a Caucasian woman, during the trial a lot of discrimination happens to the defenda nt, this is when Scout discovers racism.

Thursday, August 29, 2019

Cellphone Addiction

Cell Phones In many ways, cell phones are addictive. The gadgets are an integral part of many people’s days. Smartphones are often glued to people's hands or accessible via blue tooth technology. Negative effects of cell phone addiction include isolation and unbalanced priorities. There are effective solutions for treating the addiction, once you identify the symptoms. Symptoms of Cell Phone Addiction Take a step back and ask yourself how important your cell phone is to your day.If your phone use reduces the quality of your life, you may have an addiction. Perhaps you carry the gadget around with you even when you do not leave home; you look at the screen as you walk and constantly check it for missed calls. Another symptom is you feel the need to have the device with you at the dinner table and look at apps rather than talking to family members over meals. Is your cell phone constantly in your hand or within your line of vision? You obsess over the item; your obsession is a c ell phone addiction.Look at your phone bill. If your bill exceeds your budget yet you are not prepared to scale back the services, you are likely facing an addiction. Another factor to consider is whether the gadget is getting in the way of your social life. Perhaps you cancel lunches with friends in favor of staying home to keep up with social networks via your mobile. When the device gets in the way of your real life events in a negative way, you likely have a cell phone addiction. Causes There are many causes of the addiction.The cell phone may be just one part of a larger addiction to technology in general. After all, many smartphones are equipped with apps to play games, browse the internet, and send emails. Online social media networks are growing rapidly. There are several, with the big players including Facebook, Twitter, and Pinterest. Your friends and family members are joining networks too. You often â€Å"talk† to one another on the networks as your schedules keep you too busy to meet face to face.If you have made new online friends through the networks, your cell phone provides a way to connect with these people when they live in other cities and even in other countries. You trade media links, such as articles and photos. The interaction is fun and you begin to spend more time daily on your mobile device. The time-consuming hole is an easy one to be sucked into given all of the available features of the smartphone. http://christywrites. hubpages. com/hub/cell-phone-addiction-the-symptoms-and-methods-of-treatment

Wednesday, August 28, 2019

Que Onda Urban Youth Culture and Border Identity Essay - 4

Que Onda Urban Youth Culture and Border Identity - Essay Example stigation of the Mexican cultural traits, the work demonstrates the brilliance and command of the author over human thoughts and psychology on the one side, and activities and interests the individuals belonging to various ethno-racial groups observe on the other. Thus, Bejarano has skillfully elaborated the problems faced by various ethno-racial communities in respect of their identities and traditions while living in a multi-cultural country and interacting the people belonging to many cultural and social groups. The Mexican youth, according to Bejarano (2007 4), represents the distinguished historical heritage attributed to their traditional civilization. The author views schools and educational institutions to be one of the most astounding reflections of the culture as well as the developments being made within a social structure (4-5). It is particularly the case with the immigrant ethno-racial groups, which make an impressive presentation of the cultural background as well as the social positioning they belong to. The minority racial and ethnic groups, according to the author, adopt several things from the mainstream culture through assimilation and interaction with others. However, an imperative majority of them do not give up the customs and values have been attributed to their forefathers. It is equally the case with the Latinos, Mexicans, Indians, African Americans and Asians at large. It is therefore the age-old minority groups residing in the USA for the last many decades share var ious traits with the newly migrated minority groups belonging to their race and ethnicity (Wilson & Gutierrez 1995 2). It is partly because of the influx of immigrants to the USA by the last decade of twentieth century, where the US administrations supported and promoted immigration in order to invite the brilliant and educated individuals to their country from all corners of the globe at large (Bejarano 23). Modern US historian Marcus Hansen has articulated his principle of

Tuesday, August 27, 2019

Hollywood Cinema Essay Example | Topics and Well Written Essays - 2000 words

Hollywood Cinema - Essay Example cal implication of women getting more and more involved with cinema during the classical period of Hollywood, it is important to have a brief and a close grasp at the classical period of Hollywood cinema. In the film history, classical period refers strictly to a style of cinema that involved a particular visual and audio mode in production of cinema during the period between 1927 and 1963 in the American film industry. A very unique and identifiable style evolved in the cinema during this period and that style actually came to be known as classical Hollywood style. Developed on the principle of continuity editing which is also known as â€Å"invisible style†, the American cinema started gaining more popular grounds amid the masses. In a modernist or postmodernist works, visual arts did witness the call of attention between the camera and the sound recording. In the classical periods, these two main facets of the cinema making were placed completely at peace with each other ma king the presentation smoother and eloquent. It would be very unjustified action, if the cinemas produced during the classical period of Hollywood are judged under the light of feminist film theories. The movement of feminism in the cultural arena of America gained its strong grounds during 70s and the transition of silent cinema into a complete audio-visual mode was over by 60s itself. Yet, to trace the importance of women to cinema going during the classical period of Hollywood cinema, a thorough study of feminist interpretation of the cinema would definitely guide to the platform upon which the social importance of women to cinema going could be traced naturally. Theoretical film criticism developed on the matrix of feminist politics and feminist theory and an approach to cinema analysis of... As discussed in the introductory part of the essay, to comprehend the thesis pertaining to the sociological implication of women getting more and more involved with cinema during the classical period of Hollywood, it is important to have a brief and a close grasp at the classical period of Hollywood cinema. In the film history, classical period refers strictly to a style of cinema that involved a particular visual and audio mode in production of cinema during the period between 1927 and 1963 in the American film industry. A very unique and identifiable style evolved in the cinema during this period and that style actually came to be known as classical Hollywood style. Developed on the principle of continuity editing which is also known as â€Å"invisible style†, the American cinema started gaining more popular grounds amid the masses. In a modernist or postmodernist works, visual arts did witness the call of attention between the camera and the sound recording. In the classica l periods, these two main facets of the cinema making were placed completely at peace with each other making the presentation smoother and eloquent. This report makes a conclusion that cinema over the years have faced transition but irrespective of any gender, class or age Hollywood cinema have been able to enchant and engross millions of spectator across the globe. It is evident that the role of cinema into the life of women is far reaching. Once, who were captivated inside the four walls of their household, got their foremost chance of tasting liberty of thought process and a scope to gaze out to the world beyond the four walls of their house and watch the world with a new vision and perspective.

Monday, August 26, 2019

Does relaying on rats testing proofs that the chemical BPA can cause Research Paper

Does relaying on rats testing proofs that the chemical BPA can cause human effect if yes or no how - Research Paper Example s who believe that rats do not share enough similarities with humans to provide proof of the effects that chemicals such as BPA will have on the human body. The following annotated bibliography explores the use of rats in testing with the endocrine disrupter BPA to show that rat testing can be useful in ascertaining the effects of chemicals on the human body. Ashby, J, and H Tinwell. ‘Uterotrophic Activity of Bisphenol A in the Immature Rat.’ Environmental Health Perspectives 106.11 (1998): 719–720. Print. This original research article explores the effects of BPA on the immature rat uterus. This study has been mentioned within a lot of the secondary sources within this bibliography, and therefore should be included. It was featured in a peer-reviewed journal, which means the results are reliable. It provides the evidence that BPA has a toxic effect on rats, although it does not illustrate whether this is useful when considering the human effect. Diel, Patrick et al. ‘Ability of Xeno- and Phytoestrogens to Modulate Expression of Estrogen-sensitive Genes in Rat Uterus: Estrogenicity Profiles and Uterotropic Activity’. The Journal of Steroid Biochemistry and Molecular Biology 73.1–2 (2000): 1–10. Web. 23 Feb. 2012. This original research article explores the effect of BPA and other xenoestrogens on the rat uterus. Like many of the other studies, it does not provide data from human studies for direct comparison, but conclusions are drawn, which suggests that the results are reliable enough for this journal. Many of the studies focus on the uterine effects, although there are effects on males as well as other physiological effects. Gupta, Ramesh C. Reproductive and Developmental Toxicology. Academic Press, 2011. Print. One of the most prominent effects that have been suggested by animal and human studies are developmental and reproductive. This book is an exploration of the toxic effects of many compounds on the reproductive and early developmental

Public health Essay Example | Topics and Well Written Essays - 500 words - 7

Public health - Essay Example The noxious smokes produced by gasoline grass mowers are toxic and very harmful to both the environment and to the populaces (Williams & Thompson, 2010). Reports on those fumes emitted by the use of the machine are certainly correct. According to the investigation carried out in 2001 by the Sweden, air pollution as a result of cutting grass for about one hour by use of gasoline mechanized mower is very high. The pollution is about the similar as that resulting from the 100 mile car travel. According to the American environmental guarding organization, 54 million citizens cutting their grass every weekend with the gas-powered machines might be adding as much as 5% of the county’s air contamination. It also outlined that a new gas motorized grass cutter machine release nitrogen oxide and organic compounds in one hour of work. The contamination is identical to that produced by 11 new vehicles that are compelled in one hour (Lamarre, 2004). The problem with the use of small engines contributes to large toxic waste challenges. Small engines are believed to produce disproportionately great amounts of volatile organic compound, nitrogen oxides and carbon monoxide that add to smog. The issue of the high pollution rates related to the use of small grass mowers is a controversial issue. The human health consequences of pollution-laden atmosphere have increased dangers of asthma attacks, inflammation and injuries to the lungs and lesser amounts of oxygen in the blood stream. The reduced amount of oxygen the bloodstream can worsen heart conditions leading to fatalities in the long run. Solution: the utilization of the gas powers is not the only alternative to minimize pollution. Eco-conscious clients looking for new machines should consider electric replicas that are currently available in the market. The electric model is most efficient and has less if not negative impacts on human health and to the surrounding (Lamarre, 2004). The

Sunday, August 25, 2019

Knowledge Management in Healthcare Essay Example | Topics and Well Written Essays - 1750 words

Knowledge Management in Healthcare - Essay Example This paper would expound on the need for and how Knowledge Management is adopted in healthcare, what problems does it address, what are the considerations to maximize its total benefits, what factors may hinder it from being an effective tool in effecting development in the field of healthcare and what are the importance of transferring the explicit knowledge.. "Healthcare organizations are facing many challenges in the 21st Century due to changes taking place in global healthcare systems. Spiraling costs, financial constraints, increased emphasis on accountability and transparency, changes in education, growing complexities of biomedical research, new partnerships in healthcare and great advances in IT suggest that a predominant paradigm shift is occurring. This shift is necessitating a focus on interaction, collaboration and increased sharing of information and knowledge which is in turn leading healthcare organizations to embrace the techniques of Knowledge Management in order to create and sustain optimal healthcare." (Sharma et al., 2005) Indeed healthcare plays by the rules of the economy and the society too, it lends itself vulnerable to the limitations of the body administering it. As acquiring information does not come without a cost, readily available yet reliable information are sought for, thus the role of Knowledge Management to regulate and pass on information. (Tandon, Angrish, Anand, 2006) Knowledge Management, though having relative definitions sums up the process of creating, controlling, channeling and transferring knowledge assets to address competitive advantage and optimal performance. (Morgan, Doyle, Albers, 2005) In healthcare, most especially in nursing care, knowledge continuity is posed as an organizational challenge. In the US, there is a high turnover rate among hospital staff-already amounting to 20% (Morgan et al., 2005). This dynamics breaks the links of transferring knowledge from old to new employees leading to poor acquisition or transfer of valuable knowledge assets. In basic terms, knowledge is shared through a "traditional scholastic medical education" through "textbook based" learning, and acquiring lessons through experience and mentorship. Although this, in the beginning, could let the workers harness best business practices, it could also mean lack of diversification in knowledge unless branching out to different hospital units is initiated. "There are a number of organizational benefits to KCM [Knowledge Continuity Management] such as decreasing job turnover costs, increasing organizational effectiveness, improving training for new employees, facilitation of organizational learning, speeding the maximal productivity of new employees, and improving the decision making and decreasing the process errors of new employees." (Morgan et al., 2

Saturday, August 24, 2019

Political science Essay Example | Topics and Well Written Essays - 1000 words - 2

Political science - Essay Example â€Å"Between World War I and World War II, over 230,000 Jews arrived in the area of Palestine from Russia, Poland, and Germany, providing skills and infrastructure for a future Jewish state, but also fueling violence between Palestine’s Jewish community and Arab community who feared displacement† (Meyer, 2006). Because of the rising tensions, Britain had tried to restrict Jewish immigration to Palestine until after WWII when worldwide support demanded that a Jewish state become a reality (U.S. State Department, 2004). This international backing led to the 1947 UN partition plan with the General Assembly voting by a two-thirds majority to â€Å"partition western Palestine into a separate Jewish and an Arab state† (Laqueur, 1969). Troubles continued to escalate forcing the British to leave on May 14, 1948. Soon after, the State of Israel was proclaimed and was quickly invaded by neighboring armies of the Arab nations which had ignored the UN partition plan.  "This conflict, Israel’s War of Independence, was concluded by armistice agreements between Israel, Egypt, Jordan, Lebanon, and Syria in 1949 and resulted in a 50 percent increase in Israeli territory† (Meyer, 2006). The clash between Israel and the Palestinians is one of the longest unsettled battles in history. The 1929 Massacre in Hebron and other cities shows that Palestinian terrorism predates the 1948 beginning of the state of Israel. In the Oslo Accords, the Palestinian Authority agreed to end all provocation against Israel, Israelis and Jews yet beginning with the declaration of the state, for more than 55 years the conflict has cost thousands of lives, involved neighboring countries in major wars, and unsettled the politics of the entire region. In 1947, the Jewish population in Palestine was estimated to be around 590,000 as compared to approximately 1,320,000 Palestinians, making the Jews equal approximately 31

Friday, August 23, 2019

Arab and Israel Essay Example | Topics and Well Written Essays - 750 words

Arab and Israel - Essay Example They way Israel reacts to these challenges will affect how western world perceives it and may determine whether peace in the Middle East will ever be a reachable goal. Tensions in the region have been high for decades but the Arab uprisings in the spring of 2011 have given cause for heightened concerns for Israel. Many countries in the Middle East such Tunisia, Libya and Egypt have dethroned their leaders and replaced them by democratic process. Syria has been in turmoil for over a year with no end to the bloody conflict expected soon. Egypt was an American ally and has honored its 1979 peace treaty with Israel but what the election of Mohamed Morsi, a member of the Muslim Brotherhood, will mean to peace is uncertain. Some fear the uprisings may encourage groups such as Hezbollah to the north, Fatah on the west and Hamas to the south to rise up against what they identify as their oppressor, Israel. The combination of recent and distant history may be putting the Israeli government on edge, so much so it’s possible they are overreacting to the latest events in Gaza. Arabs will tell you Israel has been in the habit of overreacting for a long time and present grim evidence in the form of body counts. It has been said that a two-state (Palestinian/Israeli) solution could have produced an enduring peace but no more. Israel has played the bully on the block for too long and no solution will likely ever be viable. A generation of Arabs, along with Persians in Iran and Muslims of all ethnic backgrounds, has witnessed Israel’s encroachment on lands and suppression of Arabs. They have grown up hating Zionists, not necessarily Jews in Israel. Zionist means to support the Jewish state of Israel. The actions and vitriolic words of the war-hawkish Netanyahu have only furthered the Arab mistrust of Israel. He is opposed to a Palestinian state, continues to expand Israeli borders by authorizing the building of

Thursday, August 22, 2019

The Catcher In The Rye Essay Essay Example for Free

The Catcher In The Rye Essay Essay The Catcher in the Rye by J.D. Salinger is about a boy named Holden Caulfield and his struggle with life. Like any other teenager, he is simply looking for his place in the world. However, it is shown that Holden is no ordinary teenager for he displays many signs of depression. His depression seems to escalate throughout the novel. For example, many nights he has trouble sleeping, he also is quite the alcoholic and a heavy smoker, he doesnt feed his body with the proper nutrients and he talks of committing suicide at various points in the novel. Holden feels he has been alienated his whole life and that after losing his brother Allie, there was really no place for him anywhere. Holden Caulfield is a complex character that is in need of some real therapy because the problems he faces are not those of a normal boy his age, but are more serious in that hes really hurting himself and he is not nearly aware of these circumstances. Holdens signs of depression are very strong throughout The Catcher in the Rye. One of these prominent signs are the fact that he hardly every sleeps. It is known that sleep deprivation is one of the major signs of depression. Holden finds it hard to sleep even late at night, most of the time he claims to not even be tired. He says, It took me quite a while to get to sleep- I wasnt even tired- but finally I did. (104) Holden had a quarrel with Maurice that night about a prostitute and how Holden didnt pay her enough money. Holden feels sorry for the woman because when she got there he didnt feel like having sex with her, especially because before she showed up he wasnt even sure he wanted to give up his virginity at all. Holden is indecisive about all the things he should have his mind made up on, which partly explains why he has such a problem sleeping. If Holden could simply clear his mind for once, he would be able to get a good nights rest. However, there are always things running through his mind which prevent this. Holden has insomnia and if he were to have seen a psychiatrist he would be able to retain help for this problem. Holden needs to learn just how to relax without drugs and how to get his mind off everything that is keeping him awake. There is no doubt in anyones mind that Holden is addicted to alcohol. Throughout the novel he spends most of his time drinking and smoking. The  reason he is able to receive all these horrible things is due to his appearance. Holden has grey hair and is strikingly tall for his age; he uses these attributes to order himself drinks. Holden enjoys getting drunk and says, Boy, I sat at that goddam bar till around one oclock or so, getting drunk as a bastard. I could hardly see straight. (150) Holden feels that he can drink a lot before he really gets drunk. He claims he has a terrific capacity and says, I can drink all night and not even show it, if Im in the mood. (90) However, when Holden does reach this sort of capacity he imagines himself with a bullet in his guts and him just bleeding everywhere. He would hold his wound as if he were actually injured. The way Holden drinks is defiantly a cause of his depression since alcohol is a depressive stimulant. When Holden pictures himself wounded it is a sign of depression because he imagines himself hurt physically while he is hurt mentally. Holden needs to learn that what he is doing to himself is really dangerous not only for him, but the people around him also. Holden could make great use out of a psychiatrist because they could first off, help him with his alcohol problems, they could also help him learn about the effects of what he is doing to his body with every drink he has, and give him options of dealing with his problems other than alcohol. Holdens depression had affected him to the point that he just does not eat. Even though he doesnt have that much money to spend on a lot of food, he does have enough to feed himself a couple of meals a day. He simply opts against this and all he really does is drink and smoke, and thats how he gets the full feeling of eating. For instance he says, I felt pretty hungry as soon as I had a cigarette. The last time Id eaten was those two hamburgers I had with Brossard and Ackley when we went in to Agerstown to the movies. That was a long time ago. It seemed like fifty years ago.(105) Although Holden is aware that he hasnt eaten in quite some time, he just hasnt felt hungry. Holdens nutrition is just all over the place. His depression has forced him to do crazy things. For example, after a night of drinking Holden says, I puked before I went to bed, but I didnt really have to-I forced myself.(90) This shows that Holden is hurting his body in defiantly more ways than one. Holden is also aware that he is somewhat depressed due to his lousy feelings and inability to eat much of anything.  Holden is on a walk when he says, Id feel better if I had something to eat. So I went in this very cheap-looking restaurant and had doughnuts and coffee. Only, I didnt eat the doughnuts. I couldnt swallow them too well. The thing is if you get very depressed about something, its hard as hell to swallow.(196) This just goes to show that Holden is very depressed and it effects the way he handles simple tasks such as eating. Even though he is aware of his depression, Holden does not speak of seeing a psychiatrist for serious issues such as his malnutrition even though he should really see one. An obvious sign of Holdens depression is the fact that he talks of committing suicide at various points of the novel. Every time Holden is feeling really lousy he would talk about how he would kill himself or just about his death in general. For example, while Holden is sitting in bed after having a quarrel with Maurice, he says, What I really felt like, though, was committing suicide. I felt like jumping out the window.(104) Whenever Holden isnt occupied with something he gets into his lousy feeling. One time he was just standing in the lobby and said, but I was feeling sort of lousy. Depressed and all. I almost wished I was dead.(90) He had not had much of a reason to say this, but after all, he really was depressed. Another example of when Holden speaks of his death is when he says, If theres ever another war, Im going to sit right the hell on top of it. Ill volunteer for it, I swear to God I will.(141) Here, he is talking about what a great invention the atomic bomb was and for some reason he claims that he would sit on top of the next one if there was another war. This is a clear sign that there is a part of him that wants to die. Holdens only hope really is to see a psychiatrist. With all these thoughts running through his head he can hardly think straight. He needs the guidance of a psychiatrist to get his life back on track. Holden Caulfield is the main character in J.D. Salingers The Catcher in the Rye. The story follows his struggle with finding out who he is, and his road of depression. Throughout the book his depression becomes more prevalent as one reads on. Holden faces the issues of insomnia, alcoholism, malnutrition, and the fact that he is suicidal. Holden does somewhat recognizes this, however, he never feels the need to seek help through a psychiatrist even  though it is clear he is in need of one. Holden never felt that there was a certain place for him in the world which also led to his depression. Holden is like no other boy his age and is in desperate need of a psychiatrist because hes been hurting himself in more ways than one. Bibliography J. D. Salingers The Catcher in the Rye. Harold Bloom editor. Chelsea House Publishers. Philadelphia. 2000.

Wednesday, August 21, 2019

A Rose for Emily - Poem Interpretation Essay Example for Free

A Rose for Emily Poem Interpretation Essay The novel of William Faulkner ‘A Rose for Emily’ recounts a part of the past in the life of Miss Emily Grierson and the society in a town of Jefferson after the Civil War. We can watch the intriguing story of a young woman when she is changing from nice and likable young lady to a hermit-like individual, a burden and nuisance for the people and authority of the town. She lived in a gorgeous but rundown house without any major ‘troubles’, like paying taxes for example, which was settled (established?) in 1894 with the Mayor, when she couldn’t afford it. When the change in the office came the tax collectors started asking her to pay the debt to no avail. There was a ‘silent war’ going on for years between Emily and the town people until she fully retreated to her house after the death of her father. There is a short time of romance when Emily met a man and the fear of being abandoned made her crazy to a point where she tried to ‘keep’ him for herself ‘with the little help’ of arsenic. This was the last time he was seen alive. People suspected something bad happened but with no evidence there was nothing they could do about it. Only after her death they entered one of the rooms on the second floor and discovered what took place 40 years earlier. Her lover was ‘asleep’ in a bed, still in nightclothes. Next to him, on the pillow, Emily’s strand of hair. The author tries to go deeper into dark, psychological side of American Goth, going away from its basic ideas like haunted houses, castles, deaths, ailments (diseases), madness, curse, etc. The end of the novel is startling, giving a reader quite a criminal case sample, where the guilty got away with the crime. The question â€Å"Is it possible to commit a crime with no consequences?† lingers in the air. According to the author apparently yes. In his times. It is doubtful that an incident like that could happen in present times, however we still have shocking stories in the news that occur every day and still cannot believe how human mind can lead a person to do heinous crimes.

Tuesday, August 20, 2019

Discrimination Essay Effects of Discrimination

Discrimination Essay Effects of Discrimination As far as historical records show, no society or nation has been immune to discrimination, either as victim or victimizer. Contemporary forms of discrimination date back to when European colonizers penetrated and transformed previously isolated societies and peoples. The more extreme forms of discriminatory practices include genocide, slavery, legislated discrimination (such as Apartheid), discriminatory immigration laws, and disenfranchisement. Less extreme forms of prejudice and discrimination, but nevertheless pervasive and oppressive, include social exclusion at the institutional level (such as in schools and hospitals), and the more subtle forms practised by the media. Some groups appear to suffer from more persistent forms of discrimination, such as Jews (as in anti-Semitism) and the Roma (a.k.a. Gypsies), regardless of time and place. The keywords that need to be looked into before delving the topic in question are discrimination and disturbing. According to the Oxford Dictionary, disturbing means causing distress or worry or anxiety, upsetting, an unpleasant mental state by such effects as irritation, unfairness and distraction. Discrimination, brings the meaning unfair treatment of a person or group on the basis of prejudice and partiality. It can lead to emotions such as frustration and anger. In humans, it is a mild or serious form of suffering, often with anger about this, in particular, if applicable, anger at the person or persons who caused it. This essay examines the cause and effects of discrimination in its various forms, on an individual, society or nation. Our world has always been faced with the problem of discrimination. It is one of the most discussed topics nowadays and throughout history. In all countries there is most likely at least one type of discrimination that affects different groups of people. The definition of discrimination is the denial of opportunity or equal rights for a specific group of people that may be differentiated by things such as their religion, color of skin, or gender. Discrimination can be confused with other terms such as prejudice and stereotype. The world we live in has been struggling with this sensitive subject for as long as we have recorded. Stereotypes are images held in our minds in regards to certain racial or cultural groups, without consideration of whether the images held are true or false. Stemming from stereotypes is prejudice. The prejudicial attitude occurs when we prejudge a person, good or bad, on the basis that the stereotypes associated with the person or group being prejudged are tru e. Discrimination is the combination of the terms mentioned above, but involves actually acting out with unfair treatment, directing the action towards the person or group. Prejudice and discrimination do not just occur racially, but it is found among gender, religion, culture, and geographical background. Remember that prejudice is a result of attitude and discrimination is a result of action. Many people believe discrimination has made big steps forward, but has it really? If it has, why do people still get turned down, receive hate mail, or get ridiculed simply because they differ from each other. I guess these are questions we must ask ourselves. I guess you could also ask yourself if you have ever called anybody a name, looked at them different or judged them when you did not even know them or understand them. You may be thinking That is not discrimination, but, in fact, it is. CAUSE AND EFFECTS OF DISCRIMINATION There are many forms of discrimination, besides the more familiar forms like race and gender, based on ethnicity, religion, sexual orientation, age , disability or handicap, and sexual harassment. The mentioned characterization refers to a situation of the direct discrimination, in which a person is treated adversely directly on the basis of a prohibited ground. Indirect discrimination, refers to a situation in which an apparently neutral provision or practice is discriminatory in its effects. Besides direct and indirect discrimination, we may use the term institutional discrimination. Institutional discrimination refers to the practices or procedures in a company or an institution, or even the society as a whole, which are structured in a way that tends to produce discriminatory effects, for example in the Apartheid regime in South Africa. As to the root cause, discrimination appears to be no clear acceptance of any theory of causation but that discrimination often causes a chain reaction of disadvantages. For instance, it should be noted that there is a connection also between discrimination and social distance, given that it is usually psychologically easier to discriminate against people that one is not familiar with. Although there is no wide agreement as to the cause of discrimination, there is a consensus that they constitute a learned behavior. The internalization of discrimination starts with parents and, later, teachersthe groups primary in the formation of attitudes within children. The media and social institutions solidify discriminatory attitudes, giving them social legitimacy, since discrimination is learned. At best, one can reduce discrimination. Society looks most often to education and legislation to alleviate discriminationfor reasons still not clearly known, intergroup contact alone is not enough to reduce discrimination. On one hand, multicultural education, whether direct or indirect, constitute the mainstay of educational efforts to eliminate discrimination. On the other hand, the emphasis on civil rights, enlightened immigration policies, and mandates for quota hiring are the cornerstone of legal approaches to alleviating the effects of discrimination. The most overlooked area in resolving the problems of discrimination lies in the web of close relationships where genuine feelings of love can be fostered and strengthened. Discrimination produces immense effects in the psychological, social, political, and economic domains. Whether intended or not, the effects are compounded by the loss of self-worth, a sense of alienation from the wider society, political disempowerment, and economic inequalities. Prejudice and ethnic hostilities constitute a major danger to peace both within a nation and among nations. As a consequence, the emergence of a new global moral order increasingly provides a leverage point to counter the effects of prejudice and discrimination. While many agree that the various international instruments to protect people against prejudice and discrimination are still not universally followed or even implemented, it is clear that a new international consciousness is indeed emerging and is, in fact, intensifying. The effects of discrimination in society are reflecting on race, religion, and disable discrimination. One of the main reasons cause violence is race discrimination. It is easy to find evidence from Hollywood movies. The black people always fight with white people because they were discriminated. Now in Australia, the aborigines are discriminated. Many people do not understand their culture, so the Australian looks down on these people. In addition religion discrimination can endanger the world peace. Different religion has different god and the numbers of believers are huge. Once the conflict between different religions break out, which can easily cause a world war. Discrimination is about exclusion an d subordination and it effectively conveys an explicit message of differentness and inferiority of the victim Humiliation. Studies carried out in the field of racial discrimination provide also direct proof of this humiliating nature of discrimination, as it has been found that experiences of racism and racial discrimination have a direct bearing to the psychological well-being of persons w ho have suffered ethnic discrimination: such experiences were found to increase symptoms related to anxiety and depression. There are no reasons to believe that the same would not apply with regard to the other grounds as well. Victims of discrimination cope with these experiences in a variety of ways. As a response to experiences of discrimination, victims often consciously or unconsciously develop a strategy of survival. Some engage themselves in what might be called denial of discrimination. They may explain the incident in terms other than discrimination, or even believe that the discriminatory framework was legitimate, blaming themselves for what happened. One very typical strategy of survival is avoidance, by way of which an individual seeks voluntarily to avoid situations in which the probability to end up discriminated against is particularly high, by way of self-imposed restrictions. From the point of view of the society this is not however a desirable strategy, as lessened social contacts ruin the possibility of integrating vulnerable groups to the general society. Discrimination leads to disunity which results in the dissolving of society, through strife and war. World peace will elude our gras p while discrimination continue to bedevil the collective life of humanity CONCLUSION Discrimination runs against the most fundamental values of a modern society. In fact, it is a threat to democracy, which is predicated on the idea of a society in which arbitrary hierarchies and preferences based on, for example gender, ethnic origin, and wealth have been eliminated with a view to achieving equality. Democracy recognizes worth and equal rights of all whereby, equality prohibits discrimination which is also the cornerstone of human rights. Discrimination not only forms a menace to the society, but also to the individual who is subjected to such an adverse treatment as it is a direct denial of the equal worth of the victim. It is a violation of a persons identity. The consequences of discrimination match the severity of the offence, a causal link to alienation, exclusion, radicalization and decreasing psychological well-being. Therefore, discrimination is wrong because it is selfish. Discrimination throughout the world today occurs to many extremes. From one extreme to another, it is in any way wrong. Discrimination is happening all over the world, today for many reasons. One being because parents have taught their children to believe and think the way they do. The only thing we can do about it is to raise our children to not discriminate against others. It could lead to more tension and fighting within people and groups. To sum up, the discrimination can cause many problems. The government should constitute laws to avoid it, and society should also set up some organizations, programs or communities to help build a better plateau rid of discrimination.

The Grapes of Wrath: No One Man, But One Common Soul :: Grapes Wrath essays

The Grapes of Wrath: No One Man, But One Common Soul         Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Many writers in American literature try to instill the philosophy of their choosing into their reader.   This is often a philosophy derived at from their own personal experiences.   John Steinbeck is no exception to this.   When traveling through his native Californian in the mid-1930s, Steinbeck witnessed people living in appalling conditions of extreme poverty due to the Great Depression and the agricultural disaster known as the Dust Bowl.   He noticed that these people received no aid whatsoever from neither the state of California nor the federal government.   The rage he experienced from seeing such treatment fueled his novel The Grapes of Wrath.   Steinbeck sought to change the suffering plight of these farmers who had migrated from the midwest to California.   Also, and more importantly, he wanted to suggest a philosophy into the reader, and insure that this suffering would never occur again (Critical 1).   Steinbeck shows in The Grapes of Wrath that there is no one man, but one common soul in which we all belong to.      Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   The subject of Steinbeck's fiction is not the most thoughtful, imaginative, and constructive aspects of humanity, but rather the process of life itself (Wilson 785).   Steinbeck has been compared to a twentieth century Charles Dickens of California; a social critic with more sentiment than science or system.   His writing is warm, human, inconsistent, occasionally angry, but more often delighted with the joys associated with human life on its lowest levels (Holman 20).   This biological image of man creates techniques and aspects of form capable of conveying this image of man with esthetic power and conviction; the power to overcome adversity through collectiveness, or in this case, as one combined soul(Curley 224).      Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Steinbeck's basic purpose of the novel is essentially religious, but not in any orthodox sense of the word.   He is religious in that he contemplates man's relation to the cosmos and attempts to transcend scientific explanations based on sense experience.   He is also religious in that he explicitly attests the holiness of nature (Curley 220).   A common fear during the nineteenth century was one of this naturalism leading to the end of reverence, worship, and sentiment.   Steinbeck, however, is the first significant author to build his own set of beliefs, which some would refer to as a â€Å"religion,† upon a naturalistic basis.   Because of his â€Å" religious† style on a naturalistic basis, he is able to relate man with a natural soul that they own, and combine them into a grouping of a larger, more important soul (220).      Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   America and American literature was founded on the spirit of

Monday, August 19, 2019

Freedom of Speech in Cyberspace -- Argumentative Persuasive Internet E

Freedom of Speech in Cyberspace: Government Restrictions on Content in the United States of America (this essay is missing the url of each source cited) "Information wants to be free. The Internet fosters free speech on a global scale."[1] Introduction The Internet provides a gateway for an individual to speak freely and anonymously without being targeted to what he or she said. With this said, one of the biggest issues concerning the Internet today is freedom of speech. The issue of free speech on the Internet has been a topic of discussion around the world within the past years. It is a unique communication medium and is powerful than the traditional media[2]. Because the Internet can not be compared equally to other mediums of communication, it deserves the utmost freedom of speech protection from the government. The restriction of speech on the Internet takes away from individual's rights and freedom from experiencing the Internet's benefits and uses. Information found on the Internet is endless and boundless and this poses the question, "should the government be allowed to regulate the information and content being transmitted or posted online?" Free Speech on the Internet Free speech on the Internet is a very controversial subject and has been the key problem surrounding the Internet today. The attempt to regulate and govern the Internet is still pursued by government officials. This subject has been intensified due to terrorist attacks against the United States and around world within the past years. The government believes that by regulating the Internet, it will protect the general public from criminal actions and eliminate the exposure of children to pornography or vulgar language. Senator Jim Exon of ... ...eved 27 April 2004. Rosenthal, Elisabeth. "China Lists Controls To Restrict the Use Of E-mail and Web." The New York Times, 27 January 2000. Retrieved 26 April 2004. Smith, Craig, "Tough New Rules Don't Faze Chinese Internet Start-Ups," The New York Times, 4 October 2000. Retrieved 26 April 2004. Stewart, William. Key Internet Features - Freedom of Speech. Living Internet. Retrieved 20 April 2004. Unknown Author. An Overview of the Communications Decency Act (CDA). Center for Democracy & Technology. Retrieved 26 April 2004. Unknown Author. Communications Decency Act. Electronic Privacy Information Center. Retrieved 26 April 2004. Unknown Author. Communications Decency Act. Wikipedia. Retrieved 25 April 2004. Unknown Author. Introduction to Ethics. Engineering Handbook. Retrieved 20 April 2004.

Sunday, August 18, 2019

Herbert George Wells :: essays papers

Herbert George Wells Herbert George Wells was one of the world's most talented writers. He was able to write in many styles, whether it be science-fiction or nonfiction. Although talented in many areas and genres of the literary world, it is for his contribution to the realm of science-fiction that he will always be remembered. H. G. Wells is known as "The Shakespeare of Science-Fiction." He is one of the writers that gave credibility to a rising new genre of science-fiction, or Scientific Romance as it was first called in the late 19th century (the genre was not called science-fiction until 1929, (Wells, H. G. The War of the Worlds: viii)). Herbert George Wells was born on September 21, 1866, in a "shabby home," as Wells himself once called it, in Bromley, Kent, England to Joseph Wells and Sarah Neal Wells (Borrello, Alfred: 2). He had two older brothers, Frank and Fred. His family was poor but "shabby-genteel" (H. G. Wells: A Collection of Critical Essays: 3). Wells's father sold china and played professional cricket, and his mother was a housekeeper to the gentry, Sir Harry Featherstonhaugh. Though devoted to his parents, he viewed them as "willing victims of society" (Borrello, Alfred: 2). He was angry at their refusal to take effective measures to improve their place in life. And it was because of this that he did not care for the working class and envied the solidly established middle class. As a boy H. G. Wells had always been physically active, but after he broke his leg at the age of 8 in 1874, he couldn't do too much. During his period of convalescence he turned to books for the first time. When Herbert's mother went to work at the gentry's house, she took Herbert with her (his older brothers were apprenticed into the drapery trade). Sir Harry Featherstonhaugh had a large variety and number of books. With this large availability of new books, Wells's reading broadened. From 1884-1887 he was a student at Normal School of Science, London. There he studied biology unde r the well-known Thomas H. Huxley. In the early 1890s, Wells started teaching science classes, which led him to write a biology textbook. He also started writing articles in the popular magazines that were beginning to pop up everywhere. At the invitation of one of the editors, he began writing science-fiction stories in the mid 1890s.

Saturday, August 17, 2019

Illegal Trade And Human Wildlife Conflict Environmental Sciences Essay

The extinction and hazard of magnetic mega-fauna is happening at an accelerated gait despite the conjunct action of concerned groups and persons worldwide. The extinction of these animate beings defies all of the international interaction that has been forcing for the convalescence and stabilizing of these flagship species. When turn toing the complicated fortunes that the different animate beings face, preservation groups find inordinately complex and extremely sensitive state of affairss and factors environing their species. Sensitivity can originate in state of affairss like the followers: the appropriation of traditional autochthonal land for habitat preservation of the animate being in inquiry. Complexity can be seen in the undermentioned state of affairs ; the debasement of the quarry species population for the preservation animate being, taking to the animate being assailing farm animal doing revenge violent deaths by the proprietors of farm animal. This is an issue compounded with economic every bit good as societal elements that push environmentalists to be advanced and experimental with their preservation attempts. The confrontation between environmentalists and these socio-economic obstructions are common phenomena in the sphere of international preservation. Each animate being that is being protected has a alone and original job confronting it. The solution to these jobs must be tailored specifically for that animate being and for the people straight affected by the animate being. However, irrespective of the singularity of the animate being ‘s state of affairs, environmentalists can larn from past instances. The rudimentss of preservation attempts such as: edifice a preservation program, accommodating it to the local community, blockading illegal activities, and happening advanced solutions are all learned throughout the procedure and past attempts and instances can impart penetration and counsel. A cardinal component nowadays in preservation of big bodied animate beings populating remote and developing countries is human-wildlife struggle. For environmentalists, human-wildlife struggle can be really sensitive and oftentimes is the basis of their preservation program. In Durban, South Africa in 2004 the International Union for the Conservation of Nature ( IUCN ) held a World ‘s Park Conference ( WPC ) about â€Å" Making Coexistence † sing human-wildlife struggle faced by environmentalists as a profession. HWC was the highlighted issue of this international conference. Harmonizing to the WPC, HWC is a consequence of the demands of wildlife negatively impacting human ends or demands and frailty versa. This becomes critical when people negatively affected by wildlife feel that their demands are subordinated to the demands of the wildlife[ 1 ]. The WPC besides discussed the germinating job of rapid human development and substructure growing in much of what were preponderantly wildlife countries. This normally means that most preservation countries are the staying fragments of what used to be wildlife but are now dominated by human development. Major home ground decrease and increased human habitation has resulted in increased intersection of wildlife and people, in consequence more HWC is happening. Along with HWC another country of preservation concern revolves around illegal trafficking, poaching, and hunting of endangered animate beings. This is a planetary activity that outputs moneymaking returns and an easiness of entree since the animate being is a natural resource that is being exploited. Since illegal trafficking is a planetary endeavor that normally entails developed communicating and exchange webs throughout different states, it takes an international attempt to stem the trade of endangered species. It is because of this trouble that in 1975 the Convention on International Trade in Endangered Species of Wild Fauna and Flora ( CITES ) was created. This is an international understanding between the authoritiess of different states to supervise and discourage the trade of endangered speciesto protect the species from development and finally entire extinction. CITES is a legal model that can be used to implement the agreed upon international criterions nevertheless each p arty of the pact wishes. This gives a step of protection for the species nevertheless the enforcement of the convention depends on the tightness of the authorities and the resources that the state has. Often the trade of illegal animate beings occurs in tandem, hence environmentalists and people implementing the convention can utilize illustrations of other attempts to halt the trade. Since instances of illegal trade in wildlife can be so similar in signifier, the effects and solutions of one instance can be extrapolated and imprinted upon another instance. HWC and illegal trafficking of protected species appear to be two unrelated state of affairss that would hold small in common. However, both attract similar groups of militants i.e. environmentalists, preservation organisations, research workers, scientists, economic experts, and of class the people who enforce the legal regulations sing the protected animate beings. This paper deals with the inquiry of what can be learned from the success and failure of HWC direction and illegal trafficking enforcement. Both of these apparently unrelated preservation concerns can frequently happen in the same countries and trade with the same species. The empirical instance of the snow leopard illustrates the causes, effects, preservation programs, and advanced solutions that can be used for both HWC and illegal trafficking. The instance involves: the complicated state of affairss that the snow leopard finds itself in throughout its home ground, the scope of jobs that environmentalists are covering with, and the jobs dealt with in the yesteryear. To discourse this instance decently the following subdivisions will travel as follows: background, human-wildlife instance, illegal trafficking instance, discussion/analysis, and decisions.Background:The snow leopard ( Uncia uncia ) is a felid species with a scope crossing 12 different states in Central Asia and the Him alayan part: Uzbekistan, Mongolia, Nepal, Russia, Afghanistan, Bhutan, Tajikistan, China, Pakistan, Kyrgyzstan, Kazakhstan, and India[ 2 ]. There are an estimated 4,500-7,500[ 3 ]snow leopards left in their natural home grounds. However, since snow leopards are elusive, preferring cragged, bouldery, and frequently difficult to make topographic points it is hard to acquire a precise count of the species. Snow leopards are top marauders so understanding the wellness of the snow leopard populations can bespeak the overall wellness of that ecosystem. This can be an of import tool in wildlife preservation. The state of affairs of the snow leopard is complex. A 3rd of the entire scope of the snow leopard crosses international boundaries, doing snow leopard monitoring and preservation vulnerable to international struggle caused by interstate difference or aggression.[ 4 ]Another complication is the sensitive nature of snow leopard preservation refering local dwellers. Where the scope of the snow leopard intersects human habitation it is chiefly in hapless countries with developing, mostly pastoral or agro-pastoral economic systems. The addition in protected snow leopard preservation countries occurs in or around these poorer communities and local dwellers frequently resent the presence of wildlife officers and preservation groups. Although many countries have been set aside for preservation usage, local people still maintain the right to utilize them in their traditional ways. Snow leopard attacks on local farm animal and the relatiative violent deaths that can result make a human-wildli fe struggle that can endanger snow leopard endurance. The farness and expansivity of the snow leopards scope creates a stratum of cultural differences in communities within the snow leopard ‘s home ground. These differences alter the socio-economic causes of snow leopard diminution and the parametric quantities of human-wildlife struggle. This necessitates a alone and intricate preservation action programs for each community in a preservation country. Snow leopards face a myriad of challenges to their endurance. Outside of relatiative violent deaths by local dwellers and human-wildlife struggle, the other major causes of snow leopard diminution are runing and poaching. These are issues that involve international jurisprudence and are facilitated by a globalized consumer economic system. However there have been initial actions to cover with this menace to the snow leopards. When CITES was created in 1975 the snow leopard was added to the CITES Appendix 1 list of endangered species which granted it international protection from illegal trafficking, trade, and poaching. Not all 12 provinces in the scope of the snow leopard were members of CITES in 1975 and some late joined every bit tardily as the 1990s.[ 5 ]Snow leopards have hence been exposed to continued poaching and trafficking in many countries without legal protection. In 1985 the Convention on Migratory Species ( CMS ) added the snow leopard to the Appendix 1 list of protecte d species.[ 6 ]This should hold given the snow leopard some protection since its scope crosses 12 different states. However, the snow leopard population has continued to worsen and in 2002 at the Bonn CoP for the CMS the snow leopard became a conjunct action species. In malice of the enterprises that have been taken to forestall snow leopard extinction in 2002 the CMS estimated that the snow leopard population had declined by approximately 50 % by the 1990s.[ 7 ]Human-wildlife Case:Researchers Rodney Jackson and Rinchen Wangchuk researched relatiative violent deaths by local people in the Hemis National Park located in snow leopard district. Their intent was to understand the grounds for snow leopard requital violent deaths and to research possible solutions to this HWC. When they conducted their research, there were about 1,600 persons spread out in approximately 16 separate communities in the Hemis country. There was some little scale agribusiness but farm animal was the chief bus iness in the country. The research worker ‘s chief method was to interview local families about their farm animal and snow leopard onslaughts. What they found was that a bulk of families had lost anyplace from 1 to 15 % of their herd.[ 8 ]This represents a monolithic loss for local families in developing economic systems extremely dependent on their farm animal for both nutrient and income. In this instance survey, the research workers found that the major issue loaning to the drastic sum of snow leopard predation happening was that livestock populations were significantly larger than the natural quarry of the snow leopards of this part. This created an instability in the distribution of available quarry for the snow leopard and Lent itself to higher snow leopard predation of farm animal. This is often the instance in a assortment of countries near snow leopard protected countries. Mishra et Al, found that rangeland in a peculiar country in the Spiti Valley was 80 % overstocke d with farm animal. These countries ‘ were resource depleted and the farm animal was potentially out-competing the natural herbivores.[ 9 ]This would make an environment that would let for higher farm animal depredation by snow leopards if the natural quarry of the leopard was being outcompeted by farm animal. Outside the simple addition in livestock population, Jackson and Wangchuk found that alternate causes for the increased snow leopard predation had to make with local crowding wonts. These included negligent daylight observation, penetrable and inadequately constructed animate being pens, and croping in countries of premier snow leopard habitation. In this case, the local persons were conformable to take parting in an Appreciative Inquiry and Participatory Learning Action ( APPA ) program to assist the local community cut down and extenuate livestock loss while halting requital violent deaths. This involved accepting outside aid of some kind, the small town of Markha opted for marauder proofing their carnal pens to cut down snow leopard predation. The research worker ‘s end was to develop a sustainable program by conserving the snow leopard populations non at the disbursal of the support of the local dwellers of the Hemis National Park and cut downing one of the chief causes of HWC. Another research worker, Naho Ikeda, working in the Kanchenjunga Conservation Area ( KCA ) in Nepal looked at the effects of snow leopard predation in local small towns on the reactivity of local persons to some signifier of community action program such as the one Jackson and Wangchuk initiated in Markha. The villagers felt that an insurance or ‘compensation program ‘ would non be wholly just or realistic. Any program created without the support of the villagers would make nil to cut down the negative feelings associated with snow leopards or extenuate any harm they would do. The concluding for their uncertainties about the program revolved around the issue that they would non have adequate money for the lost farm animal to do the loss less critical and that for some households with medium to little herds any loss could be lay waste toing to their fiscal stableness. In Ikeda ‘s decisions, he suggested two things ; the community should make a program that would suit ably suit their demands and villagers with smaller flocks be taken into consideration since they can potentially endure the most.[ 10 ]These characteristics would necessitate to be addressed and corrected if any preservation program were to be implemented in this country. Otherwise the root of the HWC would simply be repressed and would take to resentment against the snow leopards and the preservation groups.Illegal Trade Case:Illegal trade in snow leopard organic structure parts, pelt, tegument, and unrecorded specimens is an industry on the rise. The trade of illegal animate beings is connected with the HWC jobs in the last subdivision but both jobs are non co-dependent or attendant. Often Herders who engage in a retaliatory violent death will seek to capitalise on the snow leopard and sell the dead specimen for its tegument, castanetss, or pelt.[ 11 ]Retaliatory killing nevertheless is non the primary motive for illegal trade in snow leopards, it is instead a simple side benefit that timeserving persons who take advantage to derive excess income. That is approximately the extent of connection between causes of HWC and illegal trade. Trafficking and trade of snow leopards was really popular in the mid 20th century and the rapid diminution that was subsequently seen in the snow leopard populations precipitated assorted international actions to protect the species. The trade in snow leopard pelt was so permeant that the International Fur Trade Federation ( IFTF ) wanted a moratorium in 1971 on the snow leopard tegument trade.[ 12 ]The snow leopard was put on CITES and CMS Appendix 1 protected species, and the Convention on Biological Diversity besides instituted protective steps for the snow leopard.[ 13 ]However these enterprises have non seen the betterment desirable for preservation attempts, in fact harmonizing to a Traffic International study issued in 2003, in some countries poaching and trafficking has been on the rise, in peculiar in Kyrgyzstan which has had a drastic addition in snow leopard violent deaths.[ 14 ]Besides harmonizing to this study there has been an addition in trade in the part of the Russia n Federation and countries of Central Asia.[ 15 ]A research worker in Baltistan, Pakistan reported snow leopards poached each winter in this country. They were trapped and beaten to decease so that no gun shooting will impair the fur of the leopard.[ 16 ]This is unreassuring for this state sing an already bing negative sentiment towards the species. China has one of the largest markets for the trade in snow leopard parts ; this can be extremely debatable since China besides has the largest population of snow leopards.[ 17 ]Snow leopard trade is commonplace in many Chinese markets and it is readily available and moneymaking for those involved. Leopard castanetss are used in traditional Chinese and Tibetan medical specialty and in assorted autochthonal rites which make trade a necessary portion for parts forbiding to these beliefs.[ 18 ]However, it is non merely China that is the perpetrator of illegal snow leopard trade. The Traffic study stated that all 12 scope provinces trade snow leopard animate beings or parts of animate beings which intimates that this is a globalized industry.[ 19 ]This market is non merely driven by local demands but has broader international beginnings. Two illustrations of this are the resuscitating fur trade in Afghanistan due to Westerners, and snow leopards that are illicitly brought into the Middle East and Europe.[ 20 ]This is particularly distressing since there are many international understandings in topographic point to forestall this from happening.Discussion/Analysis:In the Hemis National Park, the major cause of snow leopard onslaughts on local farm animal can arguably be placed at the pess of the local Herders and pastoralists. Their substructure and guarding patterns made them susceptible to snow leopard onslaughts and the disproportional sum of farm animal compared to natural herbivores made the farm animal vulnerable to snow leopard onslaught. Jackson and Wangchuk estimate a 3:1 farm animal to natural herbivore quarry ratio in the preservation countries and a potentially larger ratio difference outside the protected countries.[ 21 ]From the position of the environmentalists, the requital violent deaths would potentially be undue. However, viewed from the position of the local agro-pastoralists who are to a great extent dependent upon farm animal there is a different position. Increased Numberss of farm animal mean greater economic stableness in their families and potentially less worry sing nutrient, apparels, and protection. Being dependent upon farm animal agencies that any loss is important and can cut down families to destitution. This makes the local dwellers really vulnerable to the snow leopard populations in the country. It can be argued that from the position of the local villagers the snow leopard population jeopardizes the support and wellness of local communities if left unbridled. Jackson and Wangchuk, and several other grass root conservationists achieved a blending of the demands of both the local community and the snow leopards. By giving the villagers of Markha the financess and the assistance to construct marauder cogent evidence pens they are work outing one of the major causes of livestock depredation. With the engagement and committedness of the community in the action program, there is a feeling of ownership and regard for the snow leopards. The range of the APPA is long term with an accent on increased touristry and capitalisation of the tourer economic system. This would enable the community to increase their supports at the addition of the snow leopard communities and potentially lead to a decrease in dependance on farm animal. All of this was possible due to the reasonably conformable attitude of the villagers of Markha in the Hemis National Park and due to the specifically tailored preservation program created by Jackson and Wangchuk. However, this is non ever the instance in different countries of snow leopard habitation. Harmonizing to Shafqat Hussain, the Annapurna Conservation country and the Indian Trans-Himalayan parts had high degrees of snow leopard violent deaths.[ 22 ]A research instance done by Madan Oli et.al, in the Annapurna Conservation country showed that 59.1 % of villagers considered obliteration of snow leopard populations to be the lone solution and another 35.3 % wanted to seek obliteration ab initio followed by an alternate solution if it failed.[ 23 ]This negative attitude will straight impact preservation attempts and worsen the HWC in these countries dramatically. In these cases, the illustration of Jackson and Wangchuk could be extremely valuable. The research workers located the root cause and created an attractive solution along with a signifier of alternate income for the villagers of Markha which allowed the villagers to hold economic addition based on the endurance of the snow leopar ds. This transmutation of the job into a solution is of import in every preservation country. Acknowledging the alone circumstance of each small town and each country allows for more in-depth and sustainable solutions. There has been considerable work done late with different action programs in these developing communities that provide an insurance program for lost farm animal. Some authoritiess of scope provinces have created insurance programs for farmers/pastoralists that suffer livestock depredation due to snow leopards. These programs unluckily are normally ineffective and insufficient for the members of the program. The support is slow and unsure, the members merely receive a fraction of the market value, the procedure takes a markedly long clip, and bureaucratic issues can bog payments down.[ 24 ]The promise of recompense ends up going a larger issue and forces the members of the program to accept something less than what they were promised. This was something that Jackson and Wangchuk avoided with their APPA program. There is some sentiment among the environmentalist community that local insurance programs are really non good to local communities or wildlife. This would intend that a bulk of the local action being taken by preservation groups like The Snow Leopard Conservancy, The Snow Leopard Trust, WWF, and many others are non come oning towards the overall end of salvaging the snow leopard populations. Using an analytical theoretical account based on the clip in labour spent between different industries like farming versus hunting, a group of research workers looked into the issue of the benefits gained from insurance programs. The research workers found that when local households spend less clip runing the animate beings doing harm to their harvest or farm animal so they spend more clip agriculture. This means that increased land is being converted into farming land which creates badly negative effects for wildlife due to a farther loss of home ground.[ 25 ]The research workers suggested cert ain guidelines for preservation groups to follow that would avoid this result for illustration ; seting accent on surrogate signifiers of income coevals, punishing land transition versus funding it, and other actions that would enable a successful compensatory program for all parties. It is non clear if the ability to change over land into farming area is executable in many small towns that deal with snow leopards given the alpine tundra terrain. However, the liberating up of labour spent in relatiative violent deaths could let pastoralists to utilize more labour in increasing flock size and therefore go on the frequently skewed ratio between farm animal and natural herbivores. This could intensify the farm animal depredation issue particularly if protective steps in preservation countries allow for an addition in snow leopard population. This is non a far off decision since many rural countries are transitioning from a swap to a market based economic system with accent on commercial farm animal economic systems.[ 26 ]Given the assortment and expansivity of the snow leopard scope there are multiple countries where the direct issue of freed labour being invested into increased land transition could be an issue. It is positive to observe nevertheless that many environmentalist groups and park organisations are interested in non merely protecting the snow leopard species, but besides in enriching and easing the local communities. In the Kanchenjunga Conservation country, KWC park officers created multiple plans for local villagers that dealt with authorization of adult females and kids. These plans besides helped learn and educate villagers in different industries like run uping or accounting.[ 27 ] Attempts like the KWC plans are a critical portion of the hereafter of preservation for countries affected by snow leopard preservation. As the WPC stated at their conference in Durban, preservation countries are fast going the staying fragments of the natural home ground as human development accelerates. This is true for most countries and in peculiar, land about snow leopard preservation countries. Harmonizing to researcher Charudutt Mishra, pastoralists around the Kibber Wildlife Sanctuary have a treble addition in livestock size due to the commercialisation of the industry and the rapid development of rural communities. There has been growing of all sorts, including increased literacy rates, school building, and electricity entree.[ 28 ]All of these elements increase the quality of life for members of these communities, but the growing in population and increased industry will endanger the home grounds and preservation countries of the snow leopard. This struggle of involvement i s a beginning of HWC, as the WPC explained ; human-wildlife struggle can go a struggle between people on either side of the issue, non merely a struggle between people and animate beings.[ 29 ]This does non hold to be the sole contingency and for many preservation enterprises it will non be due to the advanced and originative attempts of communities and environmentalists. Many preservation groups are implementing plans similar to the 1 at KWC, the plans will supply more dependable and moneymaking signifiers of income for small towns affected by snow leopards. One action program was assisting local villagers create ‘parachute coffeehouse ‘ for tourers that come to trek through the part, in consequence assisting the local people garner a greater sum of income from eco-tourism.[ 30 ]These signifiers of preservation will assist make a sustainable hereafter for the snow leopards every bit good as a stable signifier of economic system for people in the plans. The trade of snow leopards on the black market has been addressed by CITES in general. In their 15th Conference of the Parties ( CoPs ) they talked about making enforcement and patroling squads in the different scope provinces of snow leopard home ground.[ 31 ]This is a critical mark for the international community that the trade in large cats is both endangering to the species and strongly discouraged. This CoP besides encouraged states still non parties to the convention to fall in it, and has resulted in authorising the enforcement of anti-trading and doing the push for preservation of the species more effectual.[ 32 ]There have besides been attempts to stem the trade in snow leopards. A assortment of research is being done by the World Wildlife Fund ( WWF ) to understand why snow leopards are being traded in certain countries and ways to halt it. Other enterprises involve a similar solution to HWC which is to supply alternate signifiers of income and to switch the economic systems of certain countries so they are non dependent on snow leopard poaching/trade. What is decidedly needed is more aggressive and intensive programs to halt black market trade of the snow leopards which continues to fund the poaching, hunting, and trading of this endangered species.Decision:The snow leopard instance is complex and multi-variable in range. This prevents implementing simple preservation programs. Both of the problem-lenses discussed in this paper are two of the most critical issues confronting snow leopards today. Both are globally influenced albeit in somewhat different methods. The trade of snow leopards is fueled by an international demand for the snow leopard organic structure parts and the ordinance of that trade is enforced by an international convention. This is similar to the state of affairs of retaliatory violent deaths which i s being addressed by international preservation groups. Outside groups and persons are invested in both of these issues and outside beginnings can be used at one time to supply a solution. Human-wildlife struggle is a really critical state of affairs because the support of persons is at interest and the holiness of wildlife militias is jeopardized. However, the attempts that have been made late demo really promising beginnings. There have been many compensation plans initiated by local authoritiess that have fallen through and that do nil to extenuate the negativeness that locals feel about snow leopards. Many countries have whole small towns that wish to see the obliteration of the snow leopard. This is a really big index that conservationists need to step up the attempts being made. The overall solution most feasible and likely to bring forth sustainable consequences entails a shifting of the economic systems of these local villagers to an surrogate industry. In countries where most villagers are Herders or pastoralists, the base of their fundss revolves around farm animal. Therefore, snow leopard onslaughts on farm animal are direct menaces to the local villagers. I f there were different income beginnings non reliant on farm animal or farming so the negativeness that is associated with snow leopards would melt. An even more well-founded solution is to utilize the endurance of the snow leopards as a mechanism to convey in money. This would wholly switch the former counter attitude of the villagers to a proactive and good position for the snow leopards. An illustration is the industry of ecotourism, which relies on homestays for trekkers and tourers to remain in while going. This besides emphasizes wildlife and the animate beings that make touristry attractive and furthers preservation. The illegal trade in wildlife has a similar decision and there have been attempts to make these positive decisions. If local dwellers who once hunted the snow leopards for trade and incomewere provided chances to hold preparation and another income bring forthing beginning so the snow leopard trade would diminish. This is kindred to the solution for relatiative violent deaths because both jobs have the same derivative causes of fiscal addition and stableness. The ability to supply nutrient for a household, supply a humane life state of affairs, and an instruction are all touchable possibilities associated with holding money. Therefore both jobs while drastically different in range have a similar solution and an apprehensible connexion can be made between the two. This is one of the chief grounds the instance of the snow leopard was chosen. It demonstrates the jobs of HWC and illegal trafficking of protected animate beings. The snow leopard faces a bombardment of onslaughts on all for eparts and the cardinal characteristics of the snow leopard crises are simple and relatable to other animate beings in similar state of affairss.

Friday, August 16, 2019

Yeah

Remember, these are brief outlines of my lectures and you are responsible for taking class notes, as questions will come from my discussion comments that give meaning to those points. During lectures I will discuss some background information you do not need for the exam, which means the other issues I discuss are fair game for the exam. This Is a major Incentive to come to class, pay attention, and take good class notes. If you do not take notes, how can you remember my comments 3-4 weeks later for an exam?See â€Å"General announcement # 2† general announcements (click it) for instructions About 20 or more questions will come from text reading review assignments – for this exam these Logic Kernel chapter Word reviews: 1 (Logic), 2 (constitution), and 11 (voting, elections & campaigns – answer only questions 1-19. ) – these review questions re your only text reading responsibility for exam 1. When I provide chapter reading review questions like this, know these are actual questions from which I will randomly select some for the reading portion of the exam.I will not ask anything else from the chapter other than the reading review questions provided. This eliminates mystery & surprise regarding exam contents. Especially for you freshmen, this is harder than it looks, and will take a number of hours to look up the answers in the text. Study them carefully and you will have no problem with the reading questions oration of the exam. Since I have given you the actual reading questions, I will not give you the answers before the exam, so do the best you can; this is a learning exercise. When you buddy up to study with others, do not trust the answers of others.Validate it with your own eyes or suffer the consequences if your buddy is wrong. If you find a bad question, email me your class time with the chapter & question problem with your page reference, and I'll check it out, but will not give the answer. I will be careful not to choose a ny that are inaccurate or confusing. There is o excuse for you to miss one of these questions if you study. If it was me, I would look up the correct answer and when confident, I would delete all the wrong answers so I am Just reinforcing the question and the correct answer when I study.My last tip is to manage-study both class lectures and reading reviews daily so not overwhelmed by cramming right before an exam – which does not work, as some will discover. (c) Website essay portions. 7-10 questions will come from my website essay reading assignment. To find this information, go to General Announcement # general announcements (click it) and follow those instructions carefully about the hyperlink there titled â€Å"why studying the U. S.Constitution, as well as national and state and local politics, is so important to each citizen. † You are only responsible on exam #1 for the specific items mentioned in its instructions. Another key word bullet outline assignment â₠¬â€œ then study your outline. (d) General Announcement # 5 general announcements (click it) provides specific study ideas for my exams. Yeah Spring 2013 SAN FRANCISCO STATE UNIVERSITYCourse Syllabus Course:ACCT 508- Federal Tax Accounting I Prerequisite:ACCT 301 with grade of C or better, or ACCT 303 with grade of C- or better. Professor:Tim Hurley, M. B. A. , J. D. , LL. M. Office:SCI 355 Office Hours:M 3:00-4:00, W 5:00-7:00, TH 6:00-7:00; by appointment Office Phone: E-mail:[email  protected] edu Required Text:Hoffman & Smith, Individual Income Taxes, South-Western Federal Taxation 2013 Spring 2013 SAN FRANCISCO STATE UNIVERSITYCourse SyllabusCourse:ACCT 508- Federal Tax Accounting I Prerequisite:ACCT 301 with grade of C or better, or ACCT 303 with grade of C- or better. Professor:Tim Hurley, M. B. A. , J. D. , LL. M. Office:SCI 355 Office Hours:M 3:00-4:00, W 5:00-7:00, TH 6:00-7:00; by appointment Office Phone: E-mail:[email  protected] edu Required Text:Hoffman & Smith, Individual Income Taxes, South-Western Federal Taxation 2013 Spring 2013 SAN FRANCISCO STATE UNIVERSITYCourse Syllabus Course Description Federa l Taxes I is a study of the Internal Revenue Code as it affects individuals and sole proprietorships.Basic competence in tax returns, terminology, and tax calculation are emphasized. Extensive coverage is given to tax accounting methods, rates, exemptions, credits, dependents, gross income inclusions and exclusions, capital gains and losses, deductions associated with a trade or business (including depreciation), and personal deductions such as charitable contributions, interest, taxes, and medical expenses. Married filing jointly, married filing separately, head of a household, surviving spouse, and single filing status are defined and explained. Course Goals: To provide the student with an in-depth look at U. S. federal income tax law with primary emphasis on income taxation for individuals * To expose the student to the authoritative sources of U. S. federal income tax law interpretation * To begin the development of necessary research skills * To make the student aware of the im portance of tax planning in business and investment decisions Grading Components Component Possible Points Exam I 100 (approximately 21%) Exam II 100 (approximately 21%) Comprehensive Final Exam 140 (approximately 29%) Tax Return Assignments 65 (approximately14%) Aplia Homework 40 (approximately 9%) Participation 30 (approximately 6%) Total Possible Points = 475 Aplia You must sign up for Aplia. 1. Connect to http://login. cengagebrain. com/ 2. If you already have an account, sign in. From your Dashboard, enter your course key (DB3V-FC2F-GAY3) in the box provided, and click the Register button. If you don't have an account, click the Create a New Account button, and enter your course key when prompted: DB3V-FC2F-GAY3. Continue to follow the on-screen instructions. Aplia is a course page designed by the publisher of the book but controlled by me where I will place the syllabus, homework assignments, practice questions, practice exams, etc. It gives instant feedback on the questions a nd is a great way to study for an exam. * Homework assignments are due on Aplia by Sunday at 11:00 PM. * Homework assignments will begin with Chapter 3 (in week 3). * Aplia homework is worth 40 points. You will receive 40 points only if you complete all assignments when due and answer 50% of the questions correctly on each assignment. * Partial credit is awarded at the professor’s discretion.Email Requirement The University has assigned you an email address. You are on a class email list that I will use to send important information to you. Thus, you must know your university email address and check your email regularly. Academic Integrity Plagiarism is a form of cheating or fraud. It occurs when a student misrepresents the work of another as his or her own. Plagiarism may consist of using the ideas, sentences, paragraphs, or the whole text of another without appropriate acknowledgement, but it also includes allowing another person to write or substantially alter work that a student then submits as his or her own.Any assignment found to be plagiarized will be given a failing grade. All instances of plagiarism in the Department of Accounting will be reported to the Department Chair, and may be reported to the University Judicial Affairs Officer for further action. Special Learning or Physical Accommodations Policy If you have a disability and need assistance in any way, please let me know as soon as possible. This course adheres to San Francisco State University’s policy on the accommodation of disabled students. Classroom Policies To maintain an appropriate learning environment in the classroom, students must conduct themselves in a professional manner so as not to disturb other students or the instructor. Please be respectful to other students and to me by arriving to class on time, not sleeping, and not talking during class unless it is to contribute to a class discussion. If it is absolutely necessary to leave during class, then sit near the d oor. * No laptops. * Please turn off all phones before coming to class. * Texting during class is strictly prohibited. Please take the same seat for each class; it helps me to learn your names. * If class is canceled for any reason, the assignments for that day will be due in the next class. Make-up exams Exams will only be given during scheduled class periods. Make-up exams will not be given. If you have a scheduling conflict, then you need to drop the course. Withdrawal from Class If you should decide to drop or withdraw from this course or withdraw from the University, you must comply with the official procedures (confer with the Office of the Registrar) or receive a grade of â€Å"F† for this course.Students who stop attending class without officially withdrawing from the course receive a grade based upon the total points they have accumulated. Ordinarily, the result will be an â€Å"F† grade. Attendance / Participation / Homework Attendance will be taken at the be ginning of each class meeting. If you do not attend class, it is likely that you will not pass this course. Taxation is not something that you can learn on your own and then take the exam. Like most Accounting courses, this is a problem-based course. At the end of each chapter, you will find problems.In addition, I will post additional problems that we will work in class. It is essential that you work and rework these problems and that you are able to do them on your own before the exam without looking at the answers. It is expected that readings and problems will be completed prior to class. Students should be expected to be called on in class, and students should therefore be prepared to discuss the assigned materials and problems from each class. Participation – Generally, I will ask for volunteers to help in class discussions and to assist me in working out homework problems.You earn the participation points for volunteering. If I do not get a volunteer, I will call on st udents at random. If I call on you and you are unprepared or ill prepared, you will lose participation points. Texting During Class – If you text during class, you will lose all participation points for that class. If this continues, on the third such occurrence, I will drop your grade one letter grade. Just because I do not call you out during class for texting does not mean that I did not see you. A few comments on grades and grading: * Failure to complete all course requirements will result in receiving a course grade of F. Extra credit is not part of the course grading plan. * Where there are close calls on grades, I will look to see if there is an improving trend and consider other positive factors in your overall performance such as class participation and conduct. * Students are encouraged to discuss concerns about their performance or course grades with the instructor at any time. * No grades will be provided or discussed over the telephone. Class Schedule This repres ents planned topics and problems; however, it will be modified as necessary to ensure that course material is covered adequately or to respond to special circumstances.The listing of assignments presented here is incomplete. Additions or deletions will be made as the semester progresses. Note that you must track the progress we have made and make sure you are prepared for class. Chapter Number| Topic| 1| An Introduction to Taxation and Understanding the Federal Tax LawAssignment: skim the chapter | 2| Working with the Tax Law (Read pages 2-1 to 2-19) Assignment: 11, 17| 3| Computing the TaxAssignment: 3,4,18,19,20,28,29,32,33,34,39(a);(b),42,44,47| | MIDTERM I (tentative) – 100 POINTS| | Gross Income: Concepts and InclusionsAssignment: 23 (answer only how much of the $9,000 annuity payment will be included in Betty’s income in 2000), 35, 52, 53, 56(a)| 14| Property Transactions: Determination of Gain or Loss, Basis Considerations, and Nontaxable Exchanges (Read 14-1 to 14-20)Assignment: 30, 36, 44, 51, 53(a)+(b),; Chapter 3 – 51| 5| Gross Income: ExclusionsAssignment: 8, 28, 29, 34, 48, 56(b)| 6| Deductions and Losses: In GeneralAssignment: 27, 34, 41, 48, 61| | MIDTERM II (tentative)– 100 POINTS| | Deductions and Losses: Certain Business Expenses and LossesAssignment: 33, 37, 56| 8| Depreciation, Cost Recovery, Amortization, and DepletionAssignment: 31, 33, 34, 36, 37, 40, 49| 9| Deductions: Employee and Self-Employed-Related ExpensesAssignment: 33, 36, 42, 46, 48| 12| Tax Credits and PaymentsAssignment: | COMPREHENSIVE FINAL EXAM – 140 POINTSMay 23 10:45 – 1:15|

Thursday, August 15, 2019

Varun Nagar Case

Executive summary: Varun Nagar Agriculture cooperative society (VNACS) has two assets which include, Rs 5, 00,000 in cash and a paddy stock which is worth Rs 5, 00,000. The liabilities of VNACS include, Rs 5,00,000 to be paid for procurement of paddy to farmers, and Rs 5,29,167 to be paid towards over draft amount this also includes the accrued interest over the period of seven months(Rs 29,167 is the interest to be paid for seven months from September 1990 to march 1991) as the over draft has been drawn September last year. Mr.Agarwal the Manager of VNACS has two make decisions about two business proposals in front of him, whether he should retain paddy stock and whether he should buy fertilizer stock. Mr. Agarwal taking all the option available into consideration decides to retain paddy stock and not to buy fertilizer stock this decision will be in the best interest of Cooperative and farmers at large. Main Report: 1. Situation Analysis: a) Introduction: The case revolves around Mr . Agarwal, Manager of the cooperative (VNACS), other players include the members of the agriculture cooperative, Mr. Dwivedi, the bank manager.The main functions of VNACS are to procure the agricultural produce from farmer members and market it in the district mandis. The society also procured and supplied inputs (seeds, fertilizers and pesticides) to the farmer members. Mr. Agarwal’s objective is to ensure maximum benefit to the farmers through the cooperative and its operations, and also to sustain the society’s good image. Where as being the members of cooperative, the farmers wish is to gain the maximum return of their produce. The branch manager would like to extend the business with the cooperative in the long run. ) Objectives: Mr. Agarwal’s should make decisions which are in the best interest of all the stake holders, whom include, the Farmer members of the society, the Co-operative society and the Bank. The Farmer members should get best price for their agricultural produce and have access to agricultural inputs like seeds and fertilizers at cheaper prices compared to the market price. The Co-operative society should sustain the good image earned over the years, which helped in ensuring the support of the bank, and support of members of the society.Taking the above into consideration the objectives should be * To meet the expectations and also serving in the best interest of farmer members. * To sustain the good image of the Co-operative society in the years to come. * To maintain good relation with Jaldhara District Cooperative Bank, and to remain credit worthy. c) Decision problems: Mr. Agarwal has two decision problems which he should confront in the process of working towards the objectives. * Should he retain the paddy stock? * Should he buy fertilizer? Mr.Agarwal has these two business decision to make, which can contribute towards VNACS’s larger objective of serving the members interest, and his objective to serve VN ACS’s interest in the best possible manner. But due to the limited resources available with VNACS, it gives rise to this situation in which Mr. Agarwal is confronted with these decision problems. His options include holding the paddy for sale in October to get better returns, another option is to buy fertilizer now so that the society can supply fertilizers to the farmer members at a cheaper price in October.The Co-operative is not financially strong to do both, as the payment of Rs. 5, 00,000 to the members towards the procurement of paddy was due by March 31, 1991. Mr. Agarwal’s objective is to serve in the best interest of the farmer members He understands how important it is to make payment to the farmers on time, so he certainly does not want to default on that, come what may. Therefore after the repayment of Rs 5 lakhs to farmer members VNACS is left with the paddy stock which is worth Rs 5 lakhs. Mr.Agarwal under these circumstances should confront the above men tioned decision problems. d) Criteria for decision making: As discussed above, the payment should be made to the farmers on or before the due date, at any cost. He should make a decision which would lead to maximum benefit for farmer members in financial terms, as that was the aim with which VNACS was set up. In the given scenario it is very difficult for the society to get a loan of substantial amount, though society can ask for a small additional loan given the good terms which society has with the bank.Taking above discussed criteria into consideration we can prioritize them as * Payment for the procured paddy should be made to the farmers on or before the Due date * Maximum benefit to the farmers, whether in terms of getting higher price for their agricultural produce of providing access to agricultural inputs at a cheaper price. * To maintain credit worthiness with bank. Society has already taken an over draft of R 5 lakhs, so it is likely that only small amount can be sought a s loan from the banks. * To maximize the total revenue for the Co-operative society . Decision process: a) Generating Alternatives: Mr. Agarwal has two confront with two decision problem, Should he retain paddy stock? Should he buy fertilizer? From these two decision problems we can generate four different alternatives. I. Sell paddy stock now and do not buy fertilizer. II. Retain paddy stock till September/ October, and purchase fertilizer now. III. Retain paddy stock till September/ October, but do not purchase fertilizer. IV. Sell paddy stock now, and purchase fertilizer now. b) Evaluation of Alternatives: I.Sell paddy stock now and do not buy fertilizer: In this alternative buy selling 100 tons of paddy stock at current market price of Rs 5,000 per ton, would mean that buy this sale Society would only be able to repay the procurement cost of paddy i. e. Rs 5 lakh to the farmers which is due for 31st march. Society has an additional cash balance of Rs 5 Lakh, which would go for t he repayment of over draft taken from the bank in September 1990. But the interest for seven months on over draft of Rs 5 lakh, which accounts to Rs 30,000, has to be paid to the bank.Net Result is a loss of Rs. 30,000 In this alternative we are able to meet the first criteria, i. e. the repayment to the farmers, but we are not able to meet the rest criteria II. Retain paddy stock till September/ October, and purchase fertilizer now: This criteria can give us good profit, but taking the current situation of VNACS which has already taken an over draft of Rs 5, 00,000 the bank is most likely will not provide an additional loan. The estimated additional cost to go ahead with this alternative is Rs 5, 68,000. Estimated additional cost in Rupees|Cost to buy 2000 bags of fertilizers = 5,00,000| Cost to insure both fertilizer and paddy stock = 40,000| Labour and equipment cost = 25,000| Rent paid for storage of fertilizer stock = 3,000| Total = 5,68,000| Even though we can gain good return s from this alternative, it is very improbable to mobilize such huge amount, give the conditions. III. Retain paddy stock till September/ October, but do not purchase fertilizer. In this alternative the cash reserve of Rs 5 lakh will be used to repay the procurement cost of paddy i. e.Rs 5 lakh to the farmers which is due for 31st march. We will retain the paddy stock till September/ October, and we would not buy any fertilizer. The minimum safe estimated market price of 100 tons of paddy stock would be Rs 6 lakh. Immediate cost in this alternative will be to insure the paddy stock for the coming year, which would cost us Rs 20,000. This amount can be easily negotiated with the bank, as Manager of the bank was happy with the operations of the Co-operative. Expenditure in Rupees| Cost of procured paddy = 5,00,000| Insurance cost = 20,000|Interest payable to bank = 29,167+ 26,000| Total expenditure = 5,76,000| Minimum expected market price of 100 tons of paddy in September/ October is Rs 6, 00,000. Net Result is a profit of Rs 24,833 In this alternative we are able to meet the first criteria, i. e. the repayment to the farmers. We can meet the second criterion that is to provide maximum benefit to the farmers, by providing the fertilizers at a cheaper price. The market price of fertilizer in September/ October will be Rs 300 per bag, and the society’s annual requirement is 2,000 bags, we can ubsidize each bag of fertilizer by Rs 10, which will cost the society Rs 20,000 that can met from the profit made, and remaining Rs 4,833 can be carried for next year in society’s cash account. An important point to be noted is we are considering the minimum market price observed at that time of the year, if the market price per ton of paddy is Rs 7,500 which has a probability of 25% the society would make huge profits, this profit can be utilized to provide more benefits to the farmer members.Some amount can be saved for future operations of the cooperative. I V. Sell paddy stock now, and purchase fertilizer now: In this alternative the cash reserve of Rs 5 lakh will be used to repay the procurement cost of paddy i. e. Rs 5 lakh to the farmers which is due for 31st march. Sell the paddy stock at current market price hence the current cash balance is Rs 5, 00,000 after selling paddy stock. The expenditure incurred to buy the fertilizer is Expenditure in Rupees| Cost to buy 2000 bags of fertilizers = 5,00,000| Insurance cost = 20,000|Labour and equipment cost = 25,000| Interest payable to bank = 29,167+26,000| Total expenditure = 6,00,167| The market price of fertilizer bag in September/ October is Rs 300, so the total revenue could be Rs 6 lakh, but during this period of six months there are losses of 5% in the total stock. The total revenue considering the losses is Rs 5, 70,000. Net result is a loss of Rs 30,167 In this alternative we are able to meet the first criteria, but failing to meet the rest all criteria. C) Decision: The 3rd alt ernative i. e. o retain paddy stock and not to buy fertilizer meets all the criteria, this alternative earns profit while the rest alternatives are making losses. Hence the 3rd alternative should be the decision of Mr. Agarwal. 3) Implementation: The 3rd alternative fulfills the objective of society with which it was formed that the larger intrest of the stakeholders should be served. This way society is able to pay the farmers the value to its produce as well as build corpus of the society without any significant risk involved. As discussed in the 3rd alternative Mr. Agarwal will retain the paddy stock till September/October