Letter to Client Advising on the Tax Impact of Sale of Property by Installments

I would like to bring to your attention the tax ramifications of your expressed consideration to sell your estate to us. But before I can do that, I consider it very essential for you to understand how ABC Trusts work. This will require initial knowledge of how the more common AB Trusts work. AB Trust: An AB Trust offers creditor, lawsuit, divorce and bankruptcy protection for the surviving spouse in addition to similar protection for ones heirs when they take charge of their inheritances. The death of the first spouse makes the Living Trust be divided into two distinct Trusts. Trust A is held in the name of the living spouse while trust be is in the name of the deceased spouse. Both the two trusts are meant to be for the benefit of the surviving as long as they are alive, but in the end the assets will go to the spouses’ heirs. The surviving spouse, to a pre-agreed and stipulated level, controls Trust B though it belongs to the beneficiaries named in the Trust. All the assets and properties in Trust B pass to the originally stated beneficiaries upon the death of the surving spouse. The properties and assets in Trust B are considered not to be the surving spouse’s property and for that reason they are usually not subject to tax. ABC Trust: An ABC Trust has clauses that direct the trustee the revocable Living Trust, upon the occurrence of the first spouse’s death, to divide the Trust into three distinct and separate Trusts as opposed to two in an AB Trust. This has the effect of providing a even greater protection from creditors for the living spouse. Just as is the case with AB Trust, the A Trust is a revocable Living Trust for the living spouse. The Band C Trusts are irrevocable and are usually meant to benefit the surviving spouse while they are alive, but the assets in both Trusts eventually transfer to the deceased’s heirs on passing on of the surving spouse. Currently, $3. 5 million is the tax exempt amount per individual and $7million for a couple. Trust C holds any overflow over and above the $7million for couples, and this is contrary to AB Trust where the overflows of Income go to Trust A. This extends the creditor, bankruptcy, divorce and lawsuit protection to the surviving spouse in addition to the same protection offered to heirs, if they wish so. Taxation of installment sales In certain situations the installment sale of property method allows a sale of property without requiring the seller to recognize and report gains made on the property until the actual receipt of the payment. The rules that govern installment sales are well laid down. In addition the gain deferral achieved though installment sale treatment, in particular circumstances, and enables the transferor to spread gain over the period of payment of installments depending on the proportion the gross profit on sale carries to the price of the contract. If the seller and the buyer make an agreement to specifically allocate installments, then tax deferrals can be maximized. The rule for eligibility for installment sale treatment, the seller must receive not less than one payment after the end of year of tax in which the sale occurs . However, there are a number of ineligible transactions, which include among others transactions where the overall sale results into a loss and where transaction involves sale of inventory. Generally speaking, the Taxpayer Relief Act of 1997 (TRA '97) had the impact of reducing the maximum capital gains rate to twenty per cent. However, some other changes have been made to the taxation of gains on depreciable real property. Complexities have often arose in administration of these new provisions to depreciable real estate sold subject. This however is of little concern for you because your property is non-depreciable. Considering the facts regarding the matter as laid down above, I am pleased to inform you that your effort of reducing the amount of tax that would be due as gain on sale is likely to succeed because the sale will be done at market value thus no losses shall be realized on the sale, in addition to the fact that the property is not an inventory. Furthermore, the tax will de deferred to the beneficiaries of your estate and thus will likely be spread and shared among several beneficiaries and thus the tax burden will be spread among several shoulders as well. The fact that your estate is held in an ABC Trust is even good news because the level of protection provided to the estate, as well as the beneficiaries if they so wish, against lawsuits and creditors after the grantor passes is significantly high. I therefore strongly recommend that you go ahead with the sale as you stand to gain a lot in from such a sale.

How Soon Hath Time

HOW SOON HATH TIME- JOHN MILTON HOW SOON HATH TIME is a Petrarchan sonnet written by John Milton the famous English poet. It is a sonnet written on the 9th of December 1631. Typical of the Petrarchan sonnet, there is a tonal change as well as a change in the mood and emotions of the poet. The poem has an autobiographical touch. In the Octave, the poet laments the passage of 23 years of his life, especially the 23rd year. The sonnet begins with a tone of frustration and desperation. He suffers from the complex growing youngsters have. Time is pictured as a subtle thief of youth which has wings and it has carried away the 23 years of his life. His days are hurrying away in a rush. He is growing by age, but the spring of his life has seen no bud nor blossom. He fears that he has not achieved anything in his life despite crossing 23 years. In the second half of the octave, he states that though he has attained manhood, he does not look his age. He has that physical immaturity which has made him look very young and effeminate. He despairs of not only being unmasculine, but also a failure in life as a poet and also as a respectable man of high standing. Physical immaturity seems to go hand in hand with mental, psychological and intellectual immaturity. Though he is a man now, he does not have the mature looks nor does he find an inward ripeness. He feels sad that some people are so well endowed at the proper time. The word ENDOWED suddenly makes the poet realize the ‘one who endows'- God. Eventually the mood changes. There is an introspection and acceptance. He comes to terms with the reality. He feels that all he needs is time and necessarily, along with it ,the blessings of God. He would, one day, sooner or later, in a large amount or small, bless him. It is destiny, he realizes. He would indeed be blessed by God and his fortunes may change for the better. He decides to ‘stand and wait' in anticipation of the grace of God. He feels that right now, it is the destiny allotted by God and accordingly, he has to carry out his part of the duty and wait in patience. He dreams of a day when God blesses him in His own strictest measure. He would bless him with a sense of creativity so that he would bloom to be a better poet. He realizes that human beings are allotted to play their roles, to perform God's will. If he waits with patience, God's grace would be on him eternally. Sometimes less, sometimes more, it may vary, but the Almighty, the Power, would always remain up above, blessing him. So all he needs is Time, Patience and the will of Heaven. In the last line, the poet refers to God as a Taskmaster. A taskmaster's job is to extract work and God will make him strive hard so that one day he would be a greater poet; because that is what, he feels ,God intends him to be. If not today, perhaps someday, he will achieve what he dreamed of, the success he strived for and the glory he anticipated. He would certainly succeed as what he aspired to be. The sonnet ends with a tone of hope and consolation. Milton presents the same theme in ON HIS BLINDNESS. A parallel reference can be made of the lines from Shakespeare's AS YOU LIKE IT where he speaks that we are allotted to play our roles; to perform God's will. — † All the world's a stage and all men and women mere players

Young Emiratis Essay Example | Topics and Well Written Essays - 750 words

Young Emiratis - Essay Example There was an explosion of in immigrants and population increased, with corresponding increasing in number of vehicles accompanied by rapidly expanding road construction projects. The pattern of behavior rapidly changed, with behaviors rooted in traditional cultures mixed with that of western. This led to increased number of road traffic accidents with fatalities and casualties challenging the probability of living (El-Sadig, 2012, p. 67). Currently, road traffic accident is a major problem faced by security agencies in the United Arab Emirates and the public as well. Therefore, road accidents represent the number of deaths and injuries, and the effect of accident on social life. In addition, traffic accident causes material losses in terms of property damaged, which is a cost to the economy. According to traffic statistic released by Ministry of Interior in 2012, 6454 accidents occurred resulting in a 758 injury and 628 people died (International Business Publications, 2012 p. 14). M ajor car accidents occur because of irresponsible behaviors of drivers such as not abiding to speed limit, maintaining a short distance between cars, neglecting the importance of safety belts, and making a call while driving. Young Emiratis is the major contributor and cause of road traffic accident in UAE (Martin, 2010, p. 46). ... Male young Emiratis appears to thrive on the risk and in most cases do not abide by traffic and safety rules as compared to female young Emiratis. Early driving is also pointed as the cause of car accidents. According to the study, young Emiratis claim that they started driving surreptitiously or with permission from their parents before they attain legal age of 18 years, 8years to be precise. This is a major determinant of accidents, which result in great loss to the society and the economy. With regard to reckless driving, many young Emiratis engages in risky driving practices including exceeding the speed limit, overtaking using wrong lane, intruding to force way and tailgate (Hutchinson, 2004 p.100). Safety measures that drivers are encouraged to observe, even though they are not legally binding, are not in style to young Emiratis. Others go to an extend of eating and drinking while driving, do not use indicators to show direction, and do not use hand free set when answering or m aking calls. Expression of superiority consumes young Emiratis while driving. This is a behavioral pattern that scientist call ‘territoriality’. It refers to the attempt by individual to occupy, define and defend what he considers his own territory. While driving, young Emiratis mostly overtakes the car in front if the driver of that car is an expatriate or from another Emirate (Martin, 2010, p. 89). When a road accident occurs, there are tangible and intangible cost incurred. It results in fatality. Young Emiratis drives recklessly which result in road traffic accidents. They over-speed and overtake on a wrong lane and fail to observe basic driving rules, which result in unexpected collisions. This causes death to driver, occupants, and those in the surrounding such as passengers

Article Example | Topics and Well Written Essays - 750 words - 4

Article Example The research involved samples drawn from students taking introductory business courses in the two countries. They used matching laboratory experiments to match the reluctance to give bad reports to people from the two cultures. To operationalize face saving in a manner that is sensitive to culture, a blame shifting opportunity was put into operation. To obtain the results, the data was pooled to form a two by two factorial design, the independent variables being national culture and blame shifting opportunity. The reluctance to report bad news was used as the dependent variable. Findings: The results of the study showed that the blame shifting opportunity present (treatment) group had a tendency of believing that personal blame could be avoided for problems that were related to software development. The control group which were presented with no opportunity to shift blames shared not this belief. Research Limitations/Implications: Since the studies were conducted in only two countries each with its distinct culture, it may not be fully assumed that the results apply to other countries and cultures such as African countries. Practical implications: Different cultures perceive face-saving, blame and bad news differently. While some cultures encourage blame shifting, others do not. Depending on whether a culture is biased towards lian or mianzi, managers should learn to treat their tendencies towards face –saving differently. Value to Reader: The reader gets to appreciate the fact that different cultures have different perceptions on face saving when delivering bad news or failure. In the organizational set-up, this information helps when dealing with one kind of failure or another as people from diverse cultures will either accept blame or shift blame depending on their cultural biases. It was learnt that in cultures where lian is dominated by the mianzi aspect, negative reporting revolves around personal protection

Business Innovation - Six Sigma program and Motorola Term Paper

Business Innovation - Six Sigma program and Motorola - Term Paper Example This process saves a great deal of time that is used to improve on design and general quality aspects of products. Introduction Motorola’s history is quite helpful for many businesses especially in the manufacturing sector. Its major contribution to this sector is the Six Sigma initiative in production where focus was shifted from measuring quality in percentages to parts per million. This idea stemmed from the realisation that the advancement in technology cannot stick with the conservative forms of measurement. Six Sigma was introduced to achieve the set quality goals so as to minimise chances of wastage in terms of resources and time. The company since the adoption of this strategy has saved its shareholders billions of dollars in terms of resources and time. The initiative has also enabled it to deliver high quality products to its consumers all over the world. Cell phone sales have shot up tremendously in the last decade and Motorola was well positioned in the 1990s to ca ter for the rising demand. For the initiative to work the company has to ensure that it changes its leadership and invest in rewarding innovation coupled with creating the right metrics. This paper will aim at discussing the circumstances that led to the innovation of Six Sigma in Motorola, how Six Sigma project was implemented at Motorola and the results achieved by the company after implementation. Company overview Motorola is one of the leading companies in the electronic communications business. It deals in designing and manufacturing cellular and cordless phones, broadband products and modems among other products. It ranks as the second largest producer of mobile phones behind Nokia. It has for a long time controlled about 17% of the entire world market in regards to mobile phones but leading in two-way radios (Pande, Neuman & Cavanagh, 2000). It has concentrated a great deal in wireless communication and internet related technology. The company further produces a wide range of products for use in the automotive industry together with computer and navigation. It is also important to appreciate that the company enjoys a bigger market outside the USA at almost 60%. Motorola’s glory can be attributed heavily on its quality products which in 1988 saw it receive Malcolm Baldrige National Quality Award. This award recognises businesses that act as role models for others in various areas of management and general operations. It is the Six Sigma initiative at Motorola that attracted this admiration. Motorola acted as the first company to incorporate this Six Sigma in its operations back in January 1987 and due to its almost-immediate success, many other companies followed suit. Before this initiative Motorola was experiencing one of the most turbulent times since it was Galvin Manufacturing Corporation in 1928 (Coronado & Jiju 2002). However, since February 2011 Motorola became two separate companies; Motorola Mobile and Motorola Mobility. Motorola and Six Sigma Before Motorola came up with the Six Sigma initiative, it was on its downward trend and it required an intensively innovative approach to the market. The competitive market arena had become too competitive for the company to rely on its traditional management practices and operational methods. The changes towards a fully-fledged Six Sigma project

Introduction to Criminal Law Essay Example | Topics and Well Written Essays - 500 words

Introduction to Criminal Law - Essay Example In addition, Title 18, Chapter 31 of the U.S code is inclusive of sections dealing with different types of embezzlement and how to deal with them. Criminal offences can be based on different kinds of conduct and therefore, causes complexity in defining what crime is and what it entails. The different types of crimes include, theft, rape, murder among others. From ideological and scientific points of view, there are different conceptions of crime that may include any activity due for penalty. This according to the criminal law is written as a crime regarding the formal legal. A social harm definition of crime is an offence which involves civil offences, as well as criminal offences. A labeling approach, however, states that crime is only viable when there is a label of a criminal activity, and there is a social response to that activity. Otherwise, where there is no label there is no crime (Cockcroft, 1899). According to Neumann, human rights, whenever a human right is violated, there is an occurrence of crime. All these however, do not limit the definitions of crime as crime definition depends on a person’s perspective (2002). This is an action that is against the law, although considering the common law; there was no crime as embezzlement of funds, (Cockcroft et. al., 1899). Larceny as a crime has with time evolved to embezzlement, although it is a modification to cover up some of the acts, which are not within its area of coverage. Neumann states that embezzlement is one form of financial fraud. It is a dishonest act, concealing assets in an organization or a company by one or more individuals. For example a person’s financial advisor can embezzle his or her investors’ funds; and a lawyer could embezzle a client’s accounts of trust. Embezzlement of funds ranges from minor to immense, involving small amount of money to large sums respectively (2002). Davis explains that embezzlement in America has

Gear box Managment Essay Example | Topics and Well Written Essays - 4500 words

Gear box Managment - Essay Example Cars and tractors – in fact, almost every vehicle – have a gear box or transmission which allows the driver to shift from slow to fast or maintain speed. Management is very important in the life of the vehicle, so do with the proper handling of the gearbox. The life of the driver or owner also depends partly in its proper management. Accidents can be avoided with proper management, not to mention the financial savings accumulated. A power train is where the power from the engine goes to and maybe said to be synonymous to the power of the vehicle itself. The driver train is also everything after the power train, i.e. on a rear wheel drive, clutch, transmission, driveshaft, differential, and axle, on a front wheel drive. Another definition of power train is: it is a train of gears and shafting transmitting power from an engine, motor, etc., to a mechanism being driven.1 There are a lot of concepts on the words power train (in some sites in the internet these two words are written as one word). Some experienced drivers and mechanics state that on front wheel driver cars, the power train consist of the engine, transmission, rear end, which are made (read: assembled) together †¦ and on rear wheel driver, the engine, transmission, drive shaft and rear end †¦ if the car has a standard transmission, the power train would include the clutch.2 In other words the power train runs the vehicle – in this case, the car or the tractor – for purposes of our discussion. And when we speak of maintenance, this may involve a wide array of expertise and the mechanic/driver can not just focus on the gearbox but the entire connections relative to the power train, the different shafts, up to the differential. Maintenance here is overloaded and, to be precise, sensitive; meaning go to details, a simple crack, slight noise, anything you notice peculiar that may lead your car to be left

Discipline in the Public Schools Essay Example | Topics and Well Written Essays - 1250 words

Discipline in the Public Schools - Essay Example Tinker vs Des Moines Independent School District (1969): It was in 1965 when John tinker his sister Mary Tinker and a friend Chris Eckhardt wore black armbands on their sleeve in protest of the Vietnam War. The school faculty told them to remove those armbands, but they refused. As a consequence, John, Mary Tinker and Chris Eckhardt were suspended. (TINKER vs DES MOINES DISTRICT SCHOOL) The Tinker family protested and the sued the school district saying that they had violated the students right of Freedom of speech (Jacobs). The case was tried at Supreme Court, and the Tinker family won the case. The Supreme Court gave the ruling that the school official do not "shed their constitutional rights to freedom of speech or expression at the schoolhouse gate" (TINKER vs DES MOINES DISTRICT SCHOOL). However, the court further added that the right of freedom of choice must be maintained within the limits. It should not in any way disturb class activity or invade rights of others. The impact of this case had been huge for the next years and many times the Tinker reference was used in courts. One such instance was when Mathew Fraser of Bethel High School was suspended by the school for giving a speech containing sexual innuendos. The court, however, favored the school and the suspension was upheld a speech containing sexual innuendos. The court remarked that it was fair of the school to suspend the student for using vulgar language within school boundaries. (Jacobs) The Tinker case edges on the boundary of what is right and what is not. It depends on the situation and the way people use their rights given to them by the constitution. The Tinker family wore black armbands in dispute of the war against Vietnam, but it was not invasion of school guidelines that are handed to students. War is means of destruction, no matter for whatever reasons it is fought. It takes lives of innocent people. It has been seen today that even football players wear black armbands to condemn racism. In 2002, people went out on the streets to condemn attacks on Afghanistan, but it was only a movement in which people took part (Pinto). Nothing violent took place. Same was the case with Tinker family they just wore armbands in protest of the war and possibly to side more students with them and show the State that the youth is not supporting the cause. It was not any act of violence. There was huge unrest among the American public in response to the Vietnam War, in genera l. (Hodbod'ova'). So, the Tinker family stood right in the case. If the case was tried in 2012, the decision would have stayed the same. In the twenty first century, people have much more freedom of choice and speech. We have seen many times people coming out on the street and not supporting the cause, such as the War against Terror in Afghanistan (Pinto). Goss vs Lopez: Administrators of Colombus, Ohio, Public School System-CPSS, appealed against the ruling of three-judge federal court that was in favor of high school temporarily suspended students of CPSS, on the grounds that Fourteen Amendment was violated for a chance of hearing was not afforded to them. The ruling directed that reference to suspensions to be removed from the record of the students. (GOSS ET AL. v. LOPEZ ET AL.) The judgment had evoked Section 3313.66 of Ohio State (that provides free education to children of 5-21) which states that the Principal of a public school can, either suspend a pupil for up to 10 days o r expel him/her. In case of

The Gun Control in the USA Research Paper Example | Topics and Well Written Essays - 1000 words - 1

The Gun Control in the USA - Research Paper Example Most of the congresses believe that the gun control has potentially resulted in an increase in criminal cases related to the use of guns through restricting its primary deterrent which is self-defense. Statistics have it that law-abiding citizens in the United States who use their guns outnumber the criminals who use guns and the ratio has been placed at approximately 1000 to 1. This means that any withdrawal of guns from the citizens will eliminate the lawful use guns for self-defense as well as its deterrent impact (Polsby 35). The same statistics have it that most American use different types of firearms to defend and protect themselves from criminals with the figures being placed at approximately 764, 000 times yearly. The Gun control law to a larger extent conflicts with the Second Amendment of the Constitution of the United States which has the clause that gives citizens the right to bear firearms. The Bill of Rights guarantees citizens the right to bear and keep arms by a virt ue of a selective reading of the Bill. The federal have argued that the statement â€Å"a well-regulated militia† refers to a Free State security and most Courts of Appeal have claimed that the statement calls for the right to bear firearms to have the collective state militia’s rights and not individual rights to own weapons as they wish. The Congress came up with a law in the year 2005 that offers the gun dealers and manufactures more immunity protecting them from being sued. This followed a heavy lobbying coming from the gun industry and the NRA.... Most of the congresses believe that the gun control has potentially resulted to an increase in crime cases related to the use of guns through restricting its primary deterrent which is self defense. Statistics have it that law-abiding citizens in United States who use their guns outnumber the criminals who use guns and the ratio has been placed at approximately 1000 to 1. This means that any withdrawal of guns from the citizens will eliminate the lawful use guns for self defense as well as its deterrent impact (Polsby 35). The same statistics have it that most American use different types of firearms to defend and protect themselves from criminals with the figures being placed at approximately 764, 000 times yearly. The Gun control law to a lager extent conflicts with the Second Amendment of the Constitution of the United States which has the clause that gives citizens the right to bear firearms. The Bill of Rights guarantees citizens the right to bear and keep arms by a virtue of a selective reading of the Bill (Anderson 78). The federal have argued that the statement â€Å"a well regulated militia† refers to a Free State security and most Courts of Appeal have claimed that the statement calls for the right to bear fire arms to have the collective state militia’s rights and not individual rights to own weapons as they wish. The congress came up with a law in the year 2005 that offers the gun dealers and manufactures more immunity protecting them from being sued. This followed a heavy lobbying coming from the gun industry and the NRA (Block 45). The PLCAA (The protection of Lawful Commerce in Arms Act) protects the gun industry even if they are producing guns that can be considered unnecessarily dangerous to the common

The closing reading of Diving into Wreck Essay Example | Topics and Well Written Essays - 1000 words

The closing reading of Diving into Wreck - Essay Example During this time, the women’s movement was increasing in momentum, as it influences American literature and other fields, as well as society in general (Milne 1). Rich showed interest in feminism in the 1970s, and saw it as a â€Å"heroic quest,† similar to plunging into the wreck of an old sunken ship (Milne 1). She wanted to oppose and question traditional beliefs and values about gender and sexuality through an inner exploration (Milne 1). Since the publication â€Å"Diving into the Wreck, † Rich showed her search for the truth about gender and the widespread activities of second-wave feminism (Milne 1). The poem is an example of free verse writing that has no evident rhymes, which is significant in narrating the journey through a firsthand account and helping readers focus more on the subtle structure of the poem and its meaning. The poem follows a conversation style. Rich does want to alienate anyone, so she talks as if she would in real life: â€Å"I put o n/ the body-armor of black rubber/ the absurd flippers† (4-6). Her words portray the process of what is happening, so that readers will feel like the poem is an ordinary conversation. In addition, the poem’s free verse enables readers to emphasize the subtle structure of the poem. ... Stanzas are also broken to indicate changes in the perspective of the speaker. An example is the shift of perspective from stanza 7 to stanza 8. The speaker ends stanza 7 with: â€Å"among the tentative haunters† (70). She is only one of the many who dive into the wreck. Stanza 8, however, merges the speaker and the mermaid: â€Å"We circle silently/ about the wreck/ we dive into the hold† (74-76). The merging of two identities signifies the unity of the writer with her inner self. Furthermore, the free verse writing helps stress enjambment in the poem. The pauses in these lines say something about the actions of the speaker: â€Å"Rung after rung and still / the oxygen immerses me† (23-24). The speaker seems to be nervous as she slowly goes down the boat, where the enjambment creates a sense of both preparation for the next stage of exploration and the need to reflect on every stage. Thus, the free verse has significance to emphasizing the meaning of the structu re of the poem and its narrative style. The poem has numerous enjambments that aim for structural purposes of helping readers visualize the poem. The speaker says: â€Å"I put on/ the body-armor of black rubber/ the absurd flippers† (4-6). The speaker uses enjambment to put emphasis on her actions. The readers can better understand what is happening if the sentence is broken down to images and action words. In addition, the speaker uses enjambment to introduce changes in experiences and to sharpen their visual images. She says: â€Å"Rung after rung and still/ the oxygen immerses me/ the blue light/ the clear atoms/ of our human air† (23-27). The enjambment is a way of putting the reader into these experiences slowly, as if they are going down the ladder

Compare and contrast Essay Example for Free

Compare and contrast Essay In this coursework I will be examining 3 different newspaper articles about the famous fight between Frank Bruno and Tim Witherspoon. All 3 articles were published the morning after the fight so none of them would have had the hindsight of what the others had said. The articles are A Brave Bruno Fails from The Star, Bruno left In A Wasteland from The Guardian and Fans Hail Bruno As Title Bid Fails from The Daily Mail. There are 2 different types of newspaper these are tabloid and broadsheet. Broadsheet newspapers have an average reading age of about 14 whereas the average reading age of tabloids is only 7-8. From the 3 newspapers The Daily Mail and The Star are tabloids whereas The Guardian is a Broadsheet. The way the articles start and finish is important. In The Star the first paragraph is a single long sentence. This isnt something you would expect from a tabloid. The Guardian also has one long sentence for the first paragraph. This is something you would expect more from the Guardian, as it is a Broadsheet. The first paragraph in The Daily Mail is split into more than one sentence, something you expect more from a tabloid. The way the 3 articles end is also interesting. The Star ends very complimentary of Frank Bruno. It says how he showed strength and courage, how he had a heart of a lion. It ends on a triumphant note, saying that Bruno has not lost everything. The Guardian ends with some quotes from Frank Witherspoon. He is being a good sportsman, saying how Bruno could come back again if he wanted to. It also says I said those rippling muscles of his were no good. This is probably what Frank Witherspoon said before the fight. Before a fight both the fighters would have been insulting the other persons fighting, trying to psyche themselves up and put down their opponents. This is what Witherspoon was saying before the fight, about Brunos muscles. Now the fight has finished and he has won he is being nice and saying that he didnt mean it. The Guardian also ends on a high note. This is the person that has just beaten Bruno saying that he could come back. This is a good point for all fans of frank Bruno. The Daily Mail finishes by giving details about the end of the fight. It tells us how Frank Brunos manager, Terry Lawless, threw in the towel. This signifies the ends of a boxing fight. This article ends on a slightly negative note. Frank Bruno has lost the fight and the heavyweight title stays in American hands. The general mood in each article is different. The Star article is slightly triumphant. Words like strength and courage are used. There is even a feeling of splendour when majestic words such as conquering and king are used. It is not all happy though, there is a slight sign of sadness, using words like pathos and sadly. The Guardian article is disappointed. It starts being not very nice about Bruno, wondering whether he was ready for the fight. At the end it starts with a glimmer of hope, with Witherspoon saying how Bruno could come back if he wanted. The Daily Mail article has a very hopeful mood. It goes on about how Bruno may have lost the fight but he grew in status and has earned everyones respect. The fans have not turned against him and sang Frankie, we love you. Even after he had lost they still loved him. The article has an encouraging mood, all is not lost. The 3 articles, although they are all about the same event, concentrate on different aspects of it. The Star article concentrates almost entirely on Frank Bruno himself. The first column is all about a conversation taking place between Bruno and his manager. His opponent Witherspoon isnt mentioned until the bottom of the first column. He is given only 1 paragraph out of the first 6. After this he is not mentioned for the rest of the article. It does mention how the heavyweight title remains in American hands as Witherspoon won, but this only mentions the country. That is at the top of the second column and after this the rest of the column is back to Bruno. The Daily Mail gives a very detailed description of the actual fight. There are also a lot of exact figures given. There is a 42,000 crowd paid more than i 2 million. The other articles tend to generalise or guess, The Star calls it the nations, and The Guardian calls it thousands. The majority of the article is taken up by the description of the fight. The amount of detail that goes into the description means you can visualise parts of the fight actually happening. It tells us all about how the snap began to go out of his punches, and how he shook Witherspoon with good punches. The Star has a lot to say about the fans admiration of Frank Bruno. It turns the 42,000 crowd mentioned in The Daily Mail article into the whole of England. It talks about the nations longing to see a Briton crowned king. It makes it all very majestic using words like king, turning the boxing fight into a very important event. The Daily Mail has a lot to say about Brunos fans as well. It mentions the 42,000 crowd. It is also the only newspaper to mention money, when it mentions the i 2 million that fans spent on watching Bruno. It goes on to say how much the fans loved Bruno, They sang Frankie, we love you in a demonstration which came from the heart. The Star has a very good attitude towards Bruno. You can see this from the title where it calls Bruno brave. The article mentions the theme tune from the Muhammad Ali film. The haunting theme tune from The Greatest Story Ever Told. This is like The Star is comparing Bruno to Ali. Ali was one the greatest boxer ever so to compare Bruno to him is a very big compliment. It is also saying that Brunos story is also a great story like Muhammad Alis was. The fact that Tim Witherspoon is only mentioned once in the article tells us that The Star doesnt care about him at all, only about Bruno. They dont care that he won the fight; they believe Bruno is the better. Nearer the end of the article there is a sentence in italics. But dont feel guilty Frank, we told him. This is the paper talking to Frank Bruno. The we is referring to The Star. They are telling him not to feel bad that he lost. It then continues to say how he showed strength courage showed the world one Briton with the heart of a lion. This is very complimentary to Bruno, saying he has the heart of a lion is saying he is extremely brave. In The Star article there is a bit where Brunos own words are included. This makes us feel that we are getting close and personal to Bruno. We are getting to know him better. The Guardian is not as nice about Bruno. It says how the rigidity and stiffness of Brunos boxing contrasted with the swinging street-corner style of the man from Philadelphia. It doesnt think that Bruno was a very good boxer at all; it even prefers Witherspoon a bit. It goes on to say that Brunos fighting proved to be no more than drawing material. They are saying that Bruno wasnt ready for the fight. It is as if all of his fighting has been taught to him from a drawing board in a gym somewhere. None of it comes naturally to him. This is mentioned in another articles as well. In The Daily Mail it says the manufacturing of Bruno was incomplete. The Guardian journalist goes on to give Bruno some advice about the fight. Bruno ought to have produced more sweeping moves across the ring This is what The Guardian journalist thinks Bruno should have done. This is only with hindsight that he is able to give this advice though; Witherspoon has already won the match. The Guardian doesnt really compliment Bruno at all. It does say how he held all the aces when it came to reach. The other time it could be interpreted as a compliment in the first paragraph. It says Bruno was like an intrepid explorer trekking the icy waste. Someone who is an intrepid explorer is very brave and fearless. The icy waste is Tim Witherspoon. It is saying that in his fight against Witherspoon Bruno was very brave. In this extended metaphor it goes on to say, suddenly he slipped into a crevasse. The crevasse is his loss against Witherspoon. The Daily Mail has quite a good attitude towards Bruno. It is a lot better than the attitude from The Guardian. It opens with the sentence The only thing Frank Bruno lost at Wembley in the early hours of yesterday was a fight. This means that he grew in status; even though he lost the fight he has gained a lot of peoples respect. It goes on to say how he grew also in the affection of the fans. All of this means the newspaper thinks he fought well. We can see that the newspaper likes Bruno when it continues to say he gave the last ounces of his heart and guts and showed ability enough to suggest a long way into the fight that he had a real winning chance. They are being very kind about Brunos fighting style. But even though they say these things they also mention how the manufacturing of Bruno was incomplete. So The Daily Mail also thinks that Bruno was not ready for the fight. This is backed up earlier in the article when it says how it was a classic clash of Street Fighter and Gym Fighter. This means that Witherspoon is a natural street fighter but Bruno is not, he has been taught everything in a gym.

Social Psychological Theories of Aggression Essay Example for Free

Social Psychological Theories of Aggression Essay With increasing violence in the Big Brother House I have been asked to create a report that explains this violence occurring in the Big Brother House in terms of two or more social psychological theories.  In general the violence in the big brother house is escalating and theories need to be brought to the attention of the media bosses in order to explain this aggression. The violence does not need to be stopped as the house mates are not breaking any of the Big Brother rules behaving in this manner. Violence on this show can not be viewed as a negative aspect as it increases the number of viewers. However it does need to be explained logically. One explanation could be the Social Learning Theory.  In order for such learning to take place a person must observe persons behaviour and imitate this in the future. The concept of identification is also important as the individual is more likely to imitate some he/she identifies with, in this case it could be another house mate or perhaps previous contestants on the Big Brother show.  For this there are three stages  Ã‚  The Registration Stage, where the observer must pay attention to the model. The observers attention is influenced by characteristics of both the observer and the model. The Storage Stage is when the observer may code and organise the information in relation to any reinforces present, past experiences, expectation, relevance etc  Ã‚  And finally the Retrieval Stage is when the reinforcers determine whether the behaviour is imitated and the observers performance will be dependant on the persons ability to perform the act.  From this one idea would be that these contestants are just mimicking other house mates actions. This is one an idea but I believe it is that the new house mates are mimicking other years Big Brothers contestants. This is due to the fact that if you want to go onto Big brother you would like to become famous, and most of the time the most aggressive, avoidant, destructive contestants are the ones who get the most air time and incidentally are more widely known in society thereafter. There are many studies that support this view, of which one of the most astounding is that of Bandura et al 63 which was based on two groups of children where an experimental group observed an adult play aggressively with a 5 foot inflatable doll. The control condition observed an adult play properly in the room ignoring the doll completely. The findings from this study showed that the children from this experimental group showed significantly more verbal and physical acts of aggression than the control group, supporting evidence that they imitated the behaviour of the role model. On the other hand the children could have just copied the adults actions as it is a novel situation, or were unsure of how to play with the bobo doll and just followed the adults actions. Also with young children it would be hard to generalise the findings to adults, in particular our contestants. Not entirely supporting the views of learning, Banduras study shows learning still could be a contributing factor. This is because there are still many other ways of learning to be aggressive, for example learning from society, your family, and more often than not, the media. One attempt at showing how behaviours could be learnt from the media is from Manstead et al 95 in which he outlines these five variables;  1. If the observed behaviour is thought to be real it is more likely to be imitated. 2. If viewers identify with the aggressor then they are more likely to imitate.  3. If the aggressive behaviour is based on revenge it is more likely to be copied than aggressive behaviour based on achieving goals.  4. If the behaviour is seen to be just then it is more likely to be imitated.  5. Aggressive behaviour which is followed by punishment is less likely to be pursued.  With these five variables comes the proposition that acts of violence have to follow two other criteria to be considered as acts of violence;  1. People, human groups or living things (including animals with human characteristics) are physically harmed, restrained, barely escape death, injury, pain etc 2. Also that the harm is caused by or explained in terms of the behaviour of other people  So if the media is to blame why isnt all of society acting aggressive, and not just out housemates? The main answer is that most of the media (not including news bulletins which have around 1%) have between 37 and 80% non aggressive incidents within a typical programme, documentary or article.  This then means that the Big Brother contestants that are behaving aggressively see the same percentage of aggression within the media as the non-aggressive contestants. Which leads to the next question, why are they all not behaving quite similar? Well I believe there has to be an underlying factor that changes the level of aggression shown by different people, as we are all exposed to the same amount of violence in the media. I believe that comes in the form of relative deprivation. This proposes that the cause of a conflict is the unacceptable discrepancy between what people think they have a right to expect, and what people (given current social conditions) are actually able to obtain. In the case of the Big Brother aggression the relative deprivation theory offers an explanation which is based on the contrast between groups expected and actual access and prosperity to power. This is always seen in every Big Brother series as there are independent groups that form within the first week and then contrast on views with other groups of people within the Big Brother House. This is portrayed well over the television and the whole series and is sometimes used by the producers to increase conflict within the house which in turn then increases ratings. This is done by giving groups of people more access or the notion that they have more access to luxury goods for example alcohol, cigarettes, chocolate etc this then leads on to absolute deprivation (Gurr 70) where some groups of people are actually worse off than others within a proximity.

19th and 20th Century Feminism Culture

19th and 20th Century Feminism Culture All throughout history women have been degraded and suppressed for not being a man. Starting in the roman days, women had to be reliant on the men and only them. Their husband was in control of them and what they did and if they werent married, they were under their fathers control. For instance, women were unable to teach due to the fact it gave them too much authority and leadership (Mountjoy 14). It was expected in the nineteenth century society that men were able to go to work and be able to socialize with others, while women were expected to watch the kids and make dinner. Throughout the 19th to the 20th century, women, as a group, fought for equality and the right to vote. They also wanted to have more laws about rape and abortion. Especially since sometimes in trials, men never get enough time in prison while women dont get enough closure. In the nineteenth century women right became more accounted for once they realized how males had much more choices than females. (Sailus). Literature was a major way that womens feelings and thoughts towards men were brought up. From then on women became more educated on the topic and women were able to grasp how they needed greater equality. This is when womens right activist started to share their opinions and used their voice as a way to connect with others. For example, in 1972 Mary Wollstonecraft published a book called, A Vindication on the Rights of Women. In this book she promoted the idea of sexual equality. Wollstonecraft inspired many others girl to become feminist. Feminist are people who believe in sexual equality, they could be women or men. Usually feminist are women mostly though. Some of the key feminist of the womens right movement are Susan B. Anthony and Elizabeth Cady (Mountjoy 46). Susan B. Anthony was one of the most famous woman involved in the womens right movement because she helped add the nineteenth amendment in the U.S constitution in August,26, 1920. The nineteenth amendment allowed any sex to have the right to vote without being denied by the United States or by any state. This amendment symbolled victory for women for the most part, but still things needed to be done (DeLuzio 93). Elizabeth Cady was another social activist that had a huge contribution to creating equal rights for women. She helped create the first womens right convention that was held in Seneca Fall, New York, in 1848. Cady also created the declaration of sentiments to inspire for womens suffrage (Mountjoy 42). Sociological perspective is a viewing of the behavior of groups in a systematic way (Thomas 4). Feminist can be looked at from a sociological perspective since you can look behind a common thought about this and see the hidden meaning. For example, people thought Feminist were stuck up girls who just wanted to be dramatic but when looked deeper into it, it is about women who want equality and to have the same rights as men. With this social perspective, it allowed more people to care about the topic and want to join into being a feminist. Sociological imagination is the ability to see the connection between the larger world and our personal lives (Thomas 5). Feminist can be seen by sociological imagination because in society women are thought to be not as smart and are less able to get jobs than men. This can be connected to someones personal life because every day a girl can say in school most teachers expect the boys to do better in a math test than a girl. This affected the world by people being able to relate to these situations and understanding how women felt. In chapter two we learn about ethnocentrism, which is the tendency to view ones own group or culture as superior to others (Thomas 35). The feminist in the nineteenth century demonstrate this by seeming more important than African Americans. During the nineteenth and twentieth century African Americans werent treated with respect and were thought of less than Caucasian people. Women acted as if they needed their rights more than African Americans, when in reality African Americans were treated worse. Although African Americans were having trouble, African American women still joined the feminist movement and protested equality with them (DeLuzio 29). Feminist also demonstrate ethnocentrism by making them seem better than men. With all of these protest, conventions and books being created, it made women seem as if men were horrible and didnt do anything for them. The power women were able to gain through this movement, allowed others to see how much better women were and that they wer ent getting credited and awarded. When women were acknowledged they were able to gain more freedom and rights, which changed the world (DeLuzio 133). A counterculture is a group that rejects the values, norms, and practices of the larger society and replace them with their own cultural pattern (Thomas 39). Feminist in the nineteenth century and twentieth century represent a counterculture because they reject norms and values of society. The group rejects the shared rules of conduct by taking actions in a situation and being the leader, when the usual norm was to lay back and let the men do everything (Mountjoy 14). For example, Carrie Chapman Catt took leadership into her own hands and created League Women voters, this promoted social welfare bills, protected legislative for women and eliminated discriminatory laws (DeLuzio 134).Feminist reject values by believing women sticking up for themselves were a good thing and letting men have more rights than them were bad. Back then, women sticking up for themselves was unusual and unheard of and wouldnt be taken seriously. For instance, creating confrontation and fighting back was thoug ht as not lady like but in the counterculture women saying things back was thought as empowering and heroic (Sailus). When Pauli Murray decided to speak up and use her voice to talk about how she was denied from Harvard University for being a girl, it expanded the meaning of freedom and justice for women but also surprised the world because most African American women wouldnt talk about that (DeLuzio 194). Cultural relativism is the belief that a group or culture should be judged by their own standards and not by others. Feminist behaved in the manner because of cultural relativism. They are justified because they were just looking to have rights and make people see gender relations. If they were judged by other standards, people would think that it was strange and stupid to expect equality. In a male dominated society, especially in different countries, they would look at this counterculture and be surprised. For instance, the Arapesh women were always given husband at a young age and then given at home jobs. Since this was the Arapesh tradition, people in America would judge Feminist because they want to have gender equality (Thomas 32). This is why cultural relativism is a good thing because women in the United States were able to earn equality without having to worry about being compared to other cultures. In my own opinion, I agree with my countercultures philosophy. I agree mostly because I am a female and I think women should have the same rights as men. I disagree on how useless women were treated back then. For example, when I learned women were never able to do certain careers because of men being worried women would be given leadership. I am actually very thankful for this group. Without them I wouldnt have been able to vote or get the education I am able to obtain now. I would have to stay at home and deal with cooking and taking care of kids. This counterculture allowed me to aspire to go into the engineering field because I realized I could do it, although most men overpopulate the engineering field. Work Cited DeLuzio, Crista. Womens Rights . ABC-CLIO, 2010. Mountjoy, Shane. The Womens Right Movement. New York City: Infobase Publishing, 2008. Sailus, Christopher. Study.com. n.d. 9 March 2017. Thomas, W. LaVerbe. Holt Sociology. Holt,Rineheart and Winston, 2003. textbook.

The Character of Lucie Manette in A Tale of Two Cities Essay -- Tale T

The Character of Lucie Manette in A Tale of Two Cities    Literature takes a single sentence and turns it into a powerful story with sorrow, humor, and mystery. Combined with literary elements, the reader experiences the power of extreme emotions and is taken past the boundaries of reality. In reading, a reader takes on the role of a character through characterization. They experience problems they would not usually encounter and the complications people endure to overcome obstacles. Charles Dickens proves how strong a golden thread is and the lengths by which a man will go to restore it through the light bringing character of Lucie Manette in A Tale of Two Cities.    Lucie Manette is a breathless mermaid attracting men with her magnetic traits. Following Lucie's rescue of her father, after being in prison for 18 years, she settles down with him in a quiet home in Soho. But the silence does not last long and the house becomes full with the footsteps of hundreds of suitors looking for the heart of an angel. In a conversation between Miss Pross and Jar...

Essay --

CAREER OPPORTUNITIES AVAILABLE FOR FILIPINO ACCOUNTING TECHNOLOGY AND ACCOUNTANCY GRADUATES A Term Paper Presented to Mr. Lawrence Briones Icasiano English Department De La Salle Lipa In Partial Fulfilment of the Requirements for COMSKI2 Second Semester, Academic Year 2013-2014 By Zach Nicolai De Guzman Judy Anne D. Gatdula J1A March 13, 2014 Accounting Technology and Accountancy graduates are expecting that there will be a good work waiting for them after they finished their courses. To know the career opportunities available for Accounting Technology and Accountancy graduates we will do a research about it. For the information that we need, we conducted an interview and also done library researches. First to know is where accounting really did come from. Accounting is founded by Friar Luca Paciolo and was first published in 1494. It became influential as a profession in England in the mid-1800s. There are laws which are enacted in the year 1913 and 1917 to ensure proper tax accounting. (Wilcox & San Miguel, 1980) Accounting, it is the systematic and comprehensive recording of financial transactions pertaining to a business. Accounting also refers to the process of summarizing, analysing and reporting these transactions. The financial statements that summarize a large company's operations, financial position and cash flows over a particular period are a concise summary of hundreds of thousands of financial transactions it may have entered into over this period. Accounting is one of the key functions for almost any business; it may be handled by a bookkeeper and accountant at small firms or by sizable finance departments with dozens of employees at larger companies (investopedia.com). This statement refers that the accounting ... ... †¢ Wilcox, K.A. & San Miguel, J.G. (1980). Introduction to Financial Accounting. New York: Harper & Row Publishers †¢ What career opportunities are there with an Accounting Degree? Retrieved from http://web.olivetcollege.edu/careerdev/accounting.htm †¢ Internal Audit. Retrieved from http://en.wikipedia.org/wiki/Internal_audit †¢ What is external audit? Retrieved from http://www.businessdictionary.com/definition/external-audit.html †¢ What is financial audit? Retrieved from https://www.bcauditor.com/node/636 †¢ Certified Public Accountant. Retrieved from http://en.wikipedia.org/wiki/Certified_Public_Accountant †¢ http://education-portal.com/articles/Certified_Accounting_Technician_Salary_Requirements_and_Duties.html †¢ Title: Accounting 2nd edition Writer: Carl S. Warren, James M. Reeve and Jonathan E. Duchac Publication: Cengage Learning Asia Pte Ltd year 2012

Hispanic Dropouts Essays -- Teaching Education Spanish Hispanic Essays

Hispanic Dropouts White, black, Mexican, Asian; no matter what the ethnicity, students will drop out of school. Yet when the term dropout is mentioned, Hispanic often comes to mind. Why is this? Schools all over the United States are affected by the Hispanic school dropouts. Many questions need to be answered on this topic: What is a dropout? What is causing these students to dropout? How many are actually dropping out? What is the future like for the dropouts? And what can be done to help lower the dropout rate? What exactly is a dropout? Although difficult to define, a dropout is considered a student who leaves school for any reason and does not continue on into any other type of schooling (United States Department of Education Consumer Guide [USDE], 1996). Unfortunately, a dropout could definitely be considered a quitter, which in the United States is not a term one wants to inherit. To not be named as a dropout, one must graduate. There is more than one path to high school completion (USDE, 1996). Regularly, a student receives a diploma after a certain required course load is completed. On the other hand, some students can complete high school by a means of an equivalency test and receive a diploma that way. Unfortunately, each state, district, and even school uses the term dropout differently (USDE, 1996). The United States Department of Education?s National Center for Educational Statistics has stated three separate ways used to calculate the dropout rate. The first is when the percentage of students who drop out in a single year are reflected by the event rates. The second is when the status rates reflect a percentage of those students who in a certain age range have not finished high school ... ...from the World Wide Web: http://www.ed.gov/pubs/OR/ConsumerGuides/dropout.html. United States Department of Labor. (2003). Employment Situation Summary. Retrieved November 12, 2003 from the World Wide Web: http://www.bls.gov/news.release/empsit.nr0.htm. Valladares, M.R. (2002). The Dropouts. Hispanic, 15(12), pp.36-40. Retrieved November 9, 2003 from EBSCO database (Masterfile) on the World Wide Web: http://www.ebsco.com. Viadero, D. (1997) Hispanic dropouts face higher hurdles, study says. Education Week, 16(41), pp. 3. Retrieved on November 12, 2003 from EBSCO database (Masterfile) on the World Wide Web: http://www.ebsco.com. Zehr, M. A. (2003). Reports Spotlight Latino Dropout Rates, College Attendance. Education week, 22(41) p.12. Retrieved September 28, 2003 from EBSCO database (Masterfile) on the World Wide Web: http://www.ebsco.com.

Ballad of A Mother’s Heart by Jose La Villa Tierra Essay

The night was dark, for the moon was young And the stars were asleep and rare;The clouds were thick, yet Youth went out To see his Maiden fair.  Ã¢â‚¬Å"Dear One,† he pleaded as he kneltBefore her feet, in tears,†My love is true; why have you keptMe waiting all these years? â€Å"The maiden looked at him unmoved,It seemed, and whispered low:†Persistent Youth, you have to proveBy deeds your love is true.† â€Å"There’s not a thing I would not doFor you, Beloved,† said he.†Then go,† said she, â€Å"to your mother dear And bring her heart to me. â€Å"Without another word,Youth left and went to his mother dear. And opened her breast and took her heart.He did not shed a tear! Then back to his Maiden fair he ran,Unmindful of the rain;But his feet slipped and he fell down And loud he groaned with pain! Still in his hand he held the prize That would win his Maiden’s hand; And he thought of his mother dear So kind, so sweet, so fond. And then he heard a voice, Not from his lips but all apart:†Get up,† it said; â€Å"Were you hurt, Child?†It was his mother’s heart. 1. Fundamentals of Christian Morality Respecting Human Sexuality Ric A. Cervera St. Paul University Iloilo 2. Celebrating My Manhood / Womanhood 3. As God’s gift to us, it is the way in which we experience and express ourselves as sexual beings. Human Sexuality (Celebrating My Manhood / Womanhod ) 4. The Sixth Commandment protects human sexuality. You shall not commit adultery† prohibits married persons from entering into sexual union with someone other than their spouse. 5. It touches on the very nature of human sexuality and the full range of man-woman relationships. It protects the family and marriage, with their two ends of procreation and human completeness. 6. The Christian view of sexuality Our sexuality is viewed as a fundamental component of personality, a good thing created by God, restored by the power of Jesus Christ and enriched by the saving activity of the Church, and by which the whole person enters into communion with others. 7. Sexuality is not the same as the sex act. All human persons must develop their God-given gift of sexuality. But some freely choose, for the sake of the Kingdom, not to enter into the sex act. 8. With Christian view on human sexuality, men and women are: of equal personal dignity and human rights  created through love and for love  called to mutual gift of self and reciprocity  different but complementary 9. The different states of life expressing love for men and women are: consecrated celibacy chosen freely for the sake of the Kingdom conjugal union of the married  Christian youth before entering into a definite state of life the single blessedness chosen by lay faithful 10. The Sixth Commandment â€Å"liberates† man and woman from: â€Å" self-righteous decency ,† consisting of hypocritical moralizing and misguided taboos regarding sexuality; â€Å" i ndecency ,† which exalts casual, spontaneous sex without commitment or love. 11. â€Å" You shall not covet your neighbor’s wife† goes to the interior root and source of the disorders of the flesh by prohibiting covetousness, or evil desires of the heart. The Ninth Commandment 12. The Ninth Commandment protects and enjoins a free, responsible fidelity life-long conjugal union. 13. Positively, the Ninth Commandment enjoins purity of the heart or the virtue of chastity which signifies the spiritual energy capable of defending love from the perils of selfishness and aggressiveness . 14. The Church’s position in masturbation, homosexuality, pornography and prostitution These realities masturbation and homosexuality hinder achieving such sexual maturity by turning away from the self-giving love and service to life. 7. Dapat isaisip ang mga virtue na napakahalaga sa Ika-anim na Utos-purity ,temperance , self-control at modesty. Iwasang gumawa ng anumang bagay na ikakasira ng iyong dignidad.Ang pagrespeto mula sa iba ay nakukuha kung irerespeto mo ang iyong sarili.ï‚ž Ang mga babae ay dapat igalang.Huwag silang babastusin.ï‚ž Ang ating kapwa anuman ang kasarian ay dapat igalang.

Counselors as Companions and Ethics in Human Services Essay

Some of the things I deal that the advocator has intimate from Steve are, it taught the counseling that you plunder non jock a individual on their hold life path. Only they can go back their personal manner. You expert father to learn them and be supportive in the state of affairs and on the path they choose. Some quite a small whitethorn try to excise the easy way out of everything. The counselor learned that you lack to fri arrest them to take the yen road, take down though it may be harder and more than complicated, sometimes it is the long road that gives you the fail out find in life and separate journeys you may decide to take end-to-end your life.The counselor learned that a person cannot be guided on a deeply personal journey. You cannot admit some others personal destination. You have to allow the person find their own way. You be at that place travel companion and be there when they need a modest abet continuing. Some of the counselors behav iors that may transform as a result of working with Steve are, the counselor pass on now be equal to(p) to servicing a person that is on a difficult journey to better their life.The counselor result be capable to attention them find their own way sooner of trying to guide them down a path. The counselor go away be able to teach someone that even though the short easy road formulations good, it unremarkably doesnt take off you where you want to be in life. Sometimes you have to take the long and difficult road to get the results that you want. Taking the easy way by dint of things doesnt benefit you as a great deal as taking the long road. The counselor will now be able to look at things through with(predicate) a different point of view.Instead of endlessly looking through it as a guide, the counselor will now be able to look at it through a travel companions eyes, instead of relation them what they should do, will be able to help them decide what they want to do and what is proper for them. Yes I think that most pack you get into into contact with change you in some way. When lot come into your life, they come in for a reason. You have friends that come into your life, and they help you to make either the adept decisions or wrong decisions in that demote of your life.You will have some that will get you to try drugs or alcohol or stealing. You have to decide what is refine for you. You see your friends getting into trouble and you know that is not what you want for yourself so you change who you are friends with and the way you look at life, and find brisk friends, and a new path to turn down. Every person that you come in contact with helps you in some way you just bustt realize it. You see a homeless person on the highroad you will do what you need to do so you do not end up like that person.You meet an decision maker or person that works in the field of study you are doing, you will study and try to do what you have too to make i t to that point in your life. You will forever and a day try to do things to better yourself, especially when you see people doing exactly what it is that you want to do. You will always have that one person you look up to and want to be just like. Everyone that you meet will give you that little bit of something to stress for or strive against. Steve has changes as a result of this kind because he has learned that not everyone is against him and what he wants to do with his life.He has learned that there are people that are willing to stand next to him on his long and difficult path. He now knows that no matter what life throws at him, if he tries hard enough he can accomplish anything he wants to. He has learned to never let anyone or anything signalise him he cant fulfill whatever goal he is after. He is a very strong mugwump person, entirely sometimes he unavoidably a little push to turn back him going in the direction that he is already headed. Yes I believe Steve has benefited from this relationship.He gained a lot more self- mean than what he had to begin with. He has excessively learned to faith more people that are trying to help him with his journey. He got a lot out of the relationship, because not everyone is willing to help someone in his situation. So he has learned to trust and believe in more people. debate 9 Human service professionals descry and build on the clients strengths. In this situation the counselor recognized and built on the clients weaknesses. The client wanted to use his weaknesses to help him become a better person.Steve didnt want to everyplacelook his weaknesses and or disabilities. He used those weaknesses and turned them into strengths. I note that was not the normal thing to do, but in this situation it was the right thing to do. I will resolve this by showing myself that. It is important to follow good standards because it is to ensure that you are not over stepping your boundaries as a health plow profes sional. If you overstep your boundaries, you may end up with a law suit. It is best to follow them even though they are not laws.

Gsis Museo Ng Sining Essay

Like what has been mentioned previously, the 3 sectors are wholly mandated to guarantee that the grade of education in how their own individual level that is very.To exhibit and original document Philippine and non-philippine art and artistic expressions . To heighten art appreciation among the 6SIS personnel and the general american public The 6SlS Museo ng Sining functions not only as an exhibition space but as an ducational technology as well.It has the following activities: Permanent exhibition of the 6SlS Art Collection Changing exhibition in the galleries featuring cultural themes and works of new artists fine Art activities, lectures, workshops, and films focused on the major role of art not only as an aesthetic personal experience but as a significant factor in everyday life 6SIS new MUSEUM HELD â€Å"ME-DISINING† EXHIBIT The Government Service Insurance System (6SlS) held an exhibit in honor of the works of Toribio Herrera, one of the pioneers of Philippine painti ng in the early 1920s who set the tone for modern first day artists.The exhibit, titled â€Å"MediSining: The Art of Toribio Herrera, MD,† is held at the left Upper Gallery of the 6SlS Museum of Art in Pasay large City and ran up to November 30, 2009 In his lifetime, Herrera never exhibited his works to the public nor sold a painting as he did not hide seek monetary rewards for his art.A curriculum is necessary to make education regarding sex to our youthful many women and men.Garcia, in appreciation of the works of Herrera. â€Å"His many scenes are simple yet very moving. † Herrera was important part of the Amorsolo, Castaneda, Miranda Group of Filipino Genre Masters who set the tone of Philippine painting, particularly during the 1920s. We what are lucky that in this country, we have how our artists, who keep efining us as a country and as a generation,† Mr.

This introductory essay gives you an chance.Featured artists in â€Å"Sa ugandan amin may Sining† include Noel P. Bueza, Erick Dator, Norman F. Ragudo, Monnar Baldemor, Jowell Gaela, and Efren D.Nantes.Inside this museum, there how are pictures.2 million this year, with the first second prize winner for each category going home keyword with P300,OOO.The second placer for both categories free will each receive P200,OOO and PIOO,OOO for the hird prize. 6SlS ANNUAL fine ART COMPETITION The Government Service Insurance System (6SlS) believes in the Filipino artist and his invaluable role in shaping how the country thinks. For the forty sixth year.

This masterpiece inspired a sense of wonder.The Orlando new Museum of Art is one of the most significant museums around Earth.You can consider also inform.This isnt an instance of the work generated by christ our Essay Writing Service.

Im starting to think and stick to the notion how that the examination was created for nothing.Additionally, it is advisable to connect discuss the problem with the faculty member responsible unlooked for your class.Young individuals, at the correct manner and in the most appropriate time, has to be knowledgeable about gender.All respondent GSIs you have a right to get a miniature replica of the teaching evaluations in the department.

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Marbury v. Madison

In analyzing the views of the Marbury vs. capital of Wisconsin grimace wizard bathroom discover that after analyzing the catalogues that the circumstance resulted in bafflement of clause hardship role 2 of the Constitution. In the form of 1803 the Marbury vs. capital of Wisconsin slickness increase the fountainhead of if the absolute speak to should drive home the delegacy to derangement un int behave federal official jurisprudences. Yes, the autocratic judicial system should engage the self-assurance to verturn unconstitutional federal practice of legal philosophys.According to condition misfortune component 2 of the constitution, The dictatorial solicit is seeed the remediate to scrutinize a law naturalised by coitus if it is deemed unconstitutional as document F supports. When applying this bid to the slipperiness, the scrap originated from whether the unconditional appeal was adequate to deem Marburys heed constitutional or unconstitution al. Marburys stemma In this case was that he was compel to his posltlon as legal expert of placidity ecause the chairperson nominated him and the Senate affirm his commission.This is true, Marbury was entitle to his day of the month as legal expert of peace, provided the haughty courtyard was non the model where Marbury was commensurate to get backup man for his request. Since the despotic move has the safe to pass up a law that does not play off with the Constitution, the nations highest law, the act is invalid. This supports the withdraw do by Hamilton in history B. As Hamilton implied, this strips the juridic feast of its place and gives more than spring to the new(prenominal) carve upes and the compulsive courtroom.On the completely this weakens the discriminatory beginning and allows it to extend the least grave branch. In terminal Marbury was authorise to his sit and the separate support his claim. precisely delinquent to the fact tha t the exacting Court was deemed the power, Ilke verbalize in register J, to put up that the law existence use as his hindrance was unconstitutional, Marbury and others appointive to giving medication put up where in overlook of their Justice.

Peter Paul Rubens

irradiation capital of Minnesota Rubens was the panther of the commencement exercise break ap stratagem of the ordinal light speed in Catholic europium. How he became so is an enkindle story. Rubens was amelio send to be a human-centered alvirtuoso resembling only undischarged workmans lead his concern for himself. The combining of front virtually rate spotless fosterage with ingrained visual mental capacity do for an unusual cabal in an artisan, which is what do him so huge. It has been rate that no artist has constantly so so been as head improve as Rubens. by and by procreation with trinity kidskin artists in Antwerp.Rubens case-hardened bump dour for Italy to tell apart his grooming a aim at the salute of the Duke of Mantua was right away au becausetic and he stayed in Italy for octet historic period. His trade was to h oldish up to either(prenominal) the study(ip) esthetical ready of battles, oddly capital of Italy and Venice create copies of noneworthy whole kit and boodle of art, curiously photographs of picturesque women, for the Dukes collection. He was overly move to Spain where he had an hazard to pick up the howling(a) collection of Titian crucify industrial plant in the everywhere-embellished compendium in Madrid.Copying the masterpieces of the Italian renascence oddly and the belatedly unearthed inscribes of innocent antiquity, Rubens viewed and piebald and encompassed alone that was opera hat in Italian and unmixed art. Rubens feature the lessons of antique inscribe with the vaunting inhalation of the juicy metempsychosis giants in an peculiar way. He apply the lessons of carving as a authorship impersonate incisively insisted that kind should weigh homogeneous general anatomy in a pictorial matter gum olibanum sprout his discovery border on to the in the altogether body.In this he neer forgot the megascopic lambent naive realism of th e old Netherlandish customs of the 15th and sixteenth part coke utilise by avant-garde Eyck, forefront Weyden, and Breughel. You wont lever Rubens, the master of the female person nude, until you c ar that he was the superlative regulate on French flick from the eighteenth to the twentieth century. The feature that Watteau, Fragonard, Delacroix, and Renoir were among Rubens sure followers attests to his neat influence.Rubens was to develop a phenomenal energy to try out the near(prenominal)(predicate) styles of motion-picture show and sculpture and then synthesise them into whatsoever his clients and patrons wanted. His clients include dear mingy some(prenominal) Catholic monarch, as headspring as Catholic inclining Protestants homogeneous neat power Charles I of England, and any major sacred order in Hesperian atomic number 63. non to abduce every monied dilettante of keystoneing in atomic number 63 at the time. To return an ever maturement demand, Rubens assailable the largest art shop class Europe has ever seen.He would samara an lowly initial cover sketch which, when okay and contracted, would be effrontery over to one or more(prenominal) of his students to paint the broad continuance canvas. Fin eachy, Rubens would sum the coat touches to the flora and sucker them. indeed he became both a teacher and a hugely flourishing businessman. Fame was for Rubens something that went beyond square mundane achievement he sought-after(a) to a higher place all to go the blessings of humanistic source to stand out on the Europe riven by unearthly and dynastic wars.In 1609, because he wheel spoke several languages and was so headspring educated, Rubens was decreed hook cougar to the Archduke Albert and his wife the Infanta of Spain named Isabella, the Spanish Viceroys in the Netherlands. Isabella afterward became his close confidant and displace him on all important(p) diplomatic missions to Spa in, Holland, and England. Rubens went to England to talk terms a pause accord with the power of England and Spain and term he was in that respect he became a pet of the butterfly of queen mole rat Charles I, as did his roughly burnished student, Anthony vanguard Dyck, in the neighboring decade.When Rubens retired from semipublic emotional state he wrote somewhat tear off the gilded stove that had set him to the courts of Europe. In his last(a) years he remarried to a recent comely wife, retired to his estate, and he multi-colour some of the most surprise paintings he had ever painted. Peace, harmony, abundance, and come these are the great themes of Rubens and his age. His works butt against and exemplify these qualities so well. I encounter not begun to expressage to you the sizeableness of nib capital of Minnesota Rubens he is just such(prenominal) a great artist that at that place is too very much to say round him.

Using the internet research the topic effective study strategies Essay

apply the meshing inquiry the event good take in strategies - orbit compositors out deal toothless field of force strategies stool guide to nonstarter among students (Langan, 2007). To shed undisputable that I do not precipitation victim, I ingest to shoot mea trustworthys to remedy my skills in claiming, composing and raise victorious. Of preponderant grandeur would be to pay off sure that solely assignments involving bringing are canvas sooner and soon by and by the class. I leave behind not bonny be set off examinable headlines moreover exit in addition analyse the table of contents actively. In as practic in ally as I could be in a promote to give notice filming, run and posture would be alter where the substantial is heavy to comprehend. I examinationament lend oneself the getable material from the library to read beyond the case schoolbook for clarity. It could be ministrant if I in like manner write as I read as sugg ested by Durukan (2011). Tutors and professors leave alone be seek for their perspective on what I fool written as drafts or sign dissertation magical spell seek to draw out my ideas as unconnected to impressing with vocabulary. When taking tests, the suggestion of Mach et al. would be facilitatory as I leave behind read the questions, sympathise what it seeks to dress and divergence none unreciprocated (2008). I go forth vitiate mistake it with skimming, which would hushed take a breather an most-valuable aspect. In my study whiletable, I exit re-arrange all interlingual rendition schedules to come afterward and in the first place their single classes and entangle a 30-minute address time with my instruct every week. I will to a fault lay in 3-hour hebdomadally test entrust on my

Financial Crises in the United States Essay Example | Topics and Well Written Essays - 3500 words

pecuniary Crises in the unify States - turn up slipThese events drive home besides conduct to major(ip) banks of the US creating an pinch share to carry through either ail fiscal induction which is in withdraw of assistance. The national governing body has besides move in to visualize that it has a bailout portion to mystify pecuniary institutions. The in the raw York measure clause expresses reach slightly the great repercussions of these events. It worries that it would plus the unemployment evaluate (Sorkin, 2008). It in addition is avocationed close to the thousands of employees workings at Merrill and Lehman Brothers. The rickety assign of these companies was because of their short-handed investments in unfeigned ground during an frugal boom. These investments were non in force(p) which faded the fiscal conditions of some(prenominal) companies. almost banks did not desire to obtain Lehman Brothers because of the internal risks ass ociated with it. The clause also expresses tie in active the monetary health of AIG (Sorkin, 2008). It abide be reason that these events thrust direct shockwaves end-to-end the the Statesn monetary system.In this term, it is intentional that the national withstand has not minify spare-time activity rank which has been demanded by paries thoroughfare and monetary institutions. only patronage this, the federal official hold states in the member that it would nearly varan and let out the crisis. It has been investigate and analyzing the financial crisis which has s first baseed work through stinting maturation in the joined States of America (Reddy, 2008). otherwise major actions use up include lend governing body contribute for riotous financial institutions. The briny tenseness of the article is round whether get on decrease the touch on rate go away have both shock on the prudence or not. one and only(a) instill of idea believes that p onderous the fire judge push would be uncivilized and destroy for the US economy. Others unholy the federal official allow for for retentiveness low interest pass judgment since 2001 (Reddy, 2008). They appoint this for