Accounting for Leases Assignment Example | Topics and Well Written Essays - 1500 words

Accounting for Leases - Assignment Example This assignment focuses on the alternative treatments which the lessee might adopt. Two, it looks into the current accounting treatment of leases. Finally, it will look into the impact of the proposed lease standards on the users of financial statements. a) Three alternative accounting treatments which might be adopted when lessees account for lease transactions. The lessee capitalizes an asset or a liability in the balance sheet using amounts equal to the present value of the rental payments. Generally, there is four criteria’s used in capitalization of lease payments (Nikolai, Bazley and Jones 1120). They include: Transfer of ownership of lease property to the lessee The lease has a bargain and purchase option The term of lease is the major part of the assets economic life The present value of the minimum lease payments to the fair value of the leased asset. In practice, three of the four criteria are difficult to apply due to the controversies involved (Nikolai et al 1117). Criteria number one on transfer of ownership is practical and easy to apply. Our major focus on this discussion is limited to only three criteria’s. a) The bargain and purchase option This criterion gives the lessee an option to either buy the property at a price lower than the expected fair value of the property at the option date deemed exercisable (Nikolai, Bazley and Jones 1117). ... b) Economic life test criteria When an assets economic life is a major part of the lease term, all risks and rewards are transferred to the lessee from the lesser. Capitalization in this case is therefore necessary. It is difficult to determine the economic life of the asset. In practice, the International accounting and standards board (IASB) requires a 75 percent threshold on the economic life when evaluating the economic life test (Nikolai, Bazley and Jones 1117). For example, assume company X leases Lenovo PCs for a period of two years at monthly payments of $100 per computer. It can also lease these computers for $10 per month on each computer for extra two years. The lease offers a bargain renewal option. It is difficult to determine the estimated economic life especially if the item leased is specialized. c) Recovery of investments test Capitalization is essential if the present value on the minimum lease payments equals or exceeds substantially all the fair value of the asset . At this point, a company can purchase the asset since the minimum payments are close to the fair value. The US GAAP uses 90 percent threshold on fair value in assessing the recovery of investment test (Nikolai, Bazley and Jones 1117). Lessees and lesser also consider all other factors in evaluating the lease classification criteria rather than focusing on a single element. b) Current IAS 17 Leases in the financial statements of lessee In the current International accounting standard, (IAS 17), lessees are required to provide extensive financial statement disclosures on leases than even before (Epstein, Nach and Bragg 866). This is because the accounting treatment for real estate and equipment leasing transactions has changed. In the current lessee standards, all operating

Education in the United States Essay Example for Free

Education in the United States Essay Education in the United States of America is governed by the Department of Education. There are three different levels of control and funding for public education: federal, state, and local. In the United States school is mandatory from Kindergarten through High School, consisting of thirteen different grade levels. Students can obtain an education by attending a public school, a private school, or a home school. In order to ensure that all students obtain the academic knowledge needed to progress through the grade levels, standardized tests are given regardless of where a student obtains an education (United States Department of Education, 2005). Education in the United States is governed and funded mainly by local jurisdictions, with the state and federal governments supervising educational activities and ensuring that all local jurisdictions are administering standardized tests and obtaining the funding needed to operate adequate educational facilities. The Tenth Amendment to the United States Constitution states that all powers that are not assigned to the federal government by the United States Constitution are reserved to the people or the individual states. As per the Tenth Amendment, the individual states control public education. Most states are divided into local jurisdictions that have elected school boards that oversee the individual school districts within its jurisdiction. The local school districts own and operate the public schools within its boundaries and are responsible for obtaining funding for each of the public schools they control (United States Constitution, Tenth Amendment, 1787). The majority of the funding for public education in the United States is obtained from local taxes and state governments. The federal government only provides 8. 5% of the funds for public education (National Center for Education Statistics, 2008). There has been some controversy over the No Child Left Behind Act passed in 2001 which allows the federal government to withhold funding if a state or local school district is not complying with the standards set forth in the No Child Left Behind Act. However, the funding withheld for non-compliance is not a significant amount (No Child Left Behind Act, 2001). There is a larger controversy over the local school districts obtaining funding primarily from local taxes. Local jurisdictions can impose many different types of taxes on its citizens. In the commonwealth of Massachusetts there has been controversy over the imposition of excise taxes and corporate taxes. Excise taxes are taxes that are not property taxes or taxes that are imposed based on statutory law. Corporate taxes are imposed on corporations within a certain jurisdiction that are paid to the local government. These taxes are in addition to any federal or state taxes that the corporation is responsible for. Businesses in the commonwealth of Massachusetts are required to pay quarterly excise taxes on an accelerated basis due 15 days prior to the end of each quarter. The first quarter payment is 40% of the required annual excise tax, the second and third payments are 25% each, and the fourth payment is 10% of the excise tax. The minimum amount of corporate excise tax required of all corporations operating within the commonwealth of Massachusetts is $456 per year regardless of whether or not the corporation made a profit that year (The National Federation of Independent Business, 2007). Chapter 70 Part 1, Title XII, Chapter 70 of the General Laws of Massachusetts regulates the financial disbursements awarded to each public school district throughout the commonwealth. The legislative intent of Chapter 70 is to assure fair and adequate minimum per student funding for public schools in the commonwealth by defining a foundation budget and a standard of local funding effort applicable to every city and town in the commonwealth (Chapter 70). Chapter 70 sets up rules on how to allocate the money. These rules set standards on how the money will be distributed if it is below a base amount or higher than a base amount. For example, in Section 13, Part B, the law states that â€Å"if the amount appropriated is more than the base amount, funds shall first be allocated to ensure that the state school aid for each municipality equals the base amount† (Chapter 70). This part tries to ensure that an equal distribution is set to each school. Although this is only occurs when more money is available, it still sets the standard that each school will at least get its base amount before other funds are distributed. In the event that there are not enough funds to cover the base, a formula has been established to attempt to make the distribution fair. The amount is reduced by a constant amount per student. The rate is found by the difference between the base amount and the actual amount divided by the total enrollment of the state (Chapter 70). Cambridge, Massachusetts Cambridge, Massachusetts is a city right outside Boston, Massachusetts. Cambridge is famous for its two prominent universities: Harvard University and the Massachusetts Institute of Technology. The public school system in Cambridge is controlled by the Cambridge Public School District which consists of twelve elementary schools, of which eleven extend through eighth grade. There is only one high school in the Cambridge Public School District, Cambridge Rindge and Latin School. The Cambridge Public School District educates over 5,500 students every year with a project enrollment of 5,790 students for the 2008-2009 school year. The Cambridge Public School District has a proposed budget of $130,704,170. 00 for the 2008-2009 school year. This proposed budget has increased 2. 36% from the previous year. 75% of this proposed budget will be allocated to the individual schools within the district. The remaining 25% of this budget will be spent on administrative costs such as maintenance and security. The Cambridge Public School District is funded through a variety of sources in addition to local taxes. The Cambridge Public School District receives funds from thirteen federal grants awarded by the commonwealth of Massachusetts, eleven private grants, eleven revolving funds, ten state grants, two district federal grants, and one state-circuit breaker reimbursement. These grants account for $13,714,499 of the total funds needed to operate the schools within the Cambridge Public School District. The Cambridge Public School District also receives an average of $1,076 per student from Chapter 70 financial aid each year (Action Public Schools, 2006). Newton, Massachusetts Newton, Massachusetts is a suburb of Boston that consists of thirteen small villages. The Newton Public School District controls the fifteen elementary schools, four middle schools, and two high schools that are located in Newton, Massachusetts. The Newton Public School District educates an average of over 11,000 students each year throughout its twenty two public schools (Newton Public School District, 2008). The Newton Public School District has a proposed budget of $171,377,580 for the 2008-2009 school year. This proposed budget has increased 10. 5% from the previous year. According to this budget, the Newton Public School District spends $14,743 per student every year (Newton Public School District, 2008). The Newton Public School District is funded through a variety of sources in addition to local taxes. The Newton Public School District receives 55% of the revenue generated by the City of Newton. The Newton Public School District also receives over $8. 6 million dollars from federal, state, and private grants. Over $3 million dollars of the Newton Public School District budget is received from a program called Circuit Breaker which allocates special funds to school districts for additional special education courses. Federal, state, and private grants and the Circuit Breaker program account for almost $12 million dollars of the annual budget (Newton Public School District, 2006). The Newton Public School District also receives an average of $846 per student from Chapter 70 financial aid each year (Action Public Schools, 2006). Conclusions Allocating funds for public education in the United States is a complex process. Wealth and more funds do not necessarily lead to greater achievement by the students enrolled in the school district. Federal, state, and local jurisdictions must determine the most beneficial methods for allocating the educational funds available. These allocations are not equal and usually result in the more industrious neighborhoods receiving less funding from these sources, and incurring higher corporate taxes. The Newton Public School District receives less funding from external sources, and its businesses pay more corporate taxes. The allocated budget in the Newton Public School District is higher than the budget in Cambridge due to the fact that although the populations are similar, Newton operates twice as many educational facilities. . The Newton Public School District does not need the extra funds from external sources in order to reach its budget. Although the dollar amounts indicate an unfair advantage for the residents of Cambridge, both school districts are able to meet their budgets and educate their students adequately. Although the corporate tax system and excise tax system in Massachusetts may seem unfair to its businesses and residents, the public school districts within Massachusetts (including Newton and Cambridge) are able to meet the budget requirements due to the Chapter 70 allocations. The purpose of Chapter 70 is to create equality amongst the school districts and ensure that the cities that receive less corporate and excise tax are still able to operate successful public school districts so that every child within the commonwealth of Massachusetts has the opportunity to receive a quality education. REFERENCES The United States Census Bureau (2006). American FactFinder. Retrieved April 1, 2008 from http://factfinder. census. gov/ Action Public Schools (2006). Chapter 70 Aid Per Student High to Low. Retrieved April 1, 2008 from http://ab. mec. edu/about/Chapter70Aid/CH70PerStudentFY06. pdf Newton, Massachusetts (2008). 2008 Property Tax Rates. Retrieved April 1, 2008 from http://www. ci. newton. ma. us/Assessor/taxrate. htm Cambridge Massachusetts (2008). 2008 Property tax Rates. Retrieved April 1, 2008 from http://www. cambridgema. gov/CityOfCambridge_Content/documents/FY2008_Property_Tax_Update_Newsletter. pdf Newton Public School District (2008). General Information. Retrieved April 1, 2008 from http://www. newton. k12. ma. us Cambridge Public School District (2008). General Information. Retrieved April 1, 2008 from http://www. cpsd. us/index. cfm

Huynh Quang Nhoungs The Land I Lost :: Essays Papers

Huynh Quang Nhoung's The Land I Lost Vietnamese author Huynh Quang Nhoung wrote the book The Land I Lost. The setting, conflicts, and theme were very interesting in this book. This book too place on an old Vietnamese community farm. Family, friends, and animals lived with the villages. There was a dense jungle bordering part of the small hamlet. There were quite a bit of conflicts throughout this book. Animals would occasionally wander into the village, kill a few cattle, and care everyone. One time, a neighbor stole young Nhoung's trained birds. He stole the small pet back in the middle of night. The best thee to relate to this story is 'Be Thankful For What Has Been Given To You'. These ancient people were very lucky they even had this little piece of land to live and farm on. They were able to harvest enough food to survive and even had some left over to sell at the market. Certain forces or circumstances make the main character or characters act as they do. I find the most interesting part of this book was the characters. There were Many characters, all with there own personalities. Many of these characters happen to be animals. Huynh Quang Nhoung was by far the most important person. The autobiography of Nhoung included his cousin, whose name was never given. His cousin trained a water buffalo to attack and defend itself against crazy animals from the jungle. He taught three little birds to sing separate songs on command after addicting them to opium. Another character is a loose horse snake from the nearby jungle. This snake attempted to steal fish from a neighbor's private pond and squeezed a cow to death, only to be slaughtered by a group of furious farmers. A monkey, belonging to an old woman once ran away from her while she was at market. He stole coals from the smothering fire and accidentally set the house on fire. The characters of The Land I Lost are definitely the most important and Huynh Quang Nhoung's The Land I Lost :: Essays Papers Huynh Quang Nhoung's The Land I Lost Vietnamese author Huynh Quang Nhoung wrote the book The Land I Lost. The setting, conflicts, and theme were very interesting in this book. This book too place on an old Vietnamese community farm. Family, friends, and animals lived with the villages. There was a dense jungle bordering part of the small hamlet. There were quite a bit of conflicts throughout this book. Animals would occasionally wander into the village, kill a few cattle, and care everyone. One time, a neighbor stole young Nhoung's trained birds. He stole the small pet back in the middle of night. The best thee to relate to this story is 'Be Thankful For What Has Been Given To You'. These ancient people were very lucky they even had this little piece of land to live and farm on. They were able to harvest enough food to survive and even had some left over to sell at the market. Certain forces or circumstances make the main character or characters act as they do. I find the most interesting part of this book was the characters. There were Many characters, all with there own personalities. Many of these characters happen to be animals. Huynh Quang Nhoung was by far the most important person. The autobiography of Nhoung included his cousin, whose name was never given. His cousin trained a water buffalo to attack and defend itself against crazy animals from the jungle. He taught three little birds to sing separate songs on command after addicting them to opium. Another character is a loose horse snake from the nearby jungle. This snake attempted to steal fish from a neighbor's private pond and squeezed a cow to death, only to be slaughtered by a group of furious farmers. A monkey, belonging to an old woman once ran away from her while she was at market. He stole coals from the smothering fire and accidentally set the house on fire. The characters of The Land I Lost are definitely the most important and

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In a world of violence and antagonism every day a crime is committed every second of the day. The job of a crime scene technician is to thoroughly study and solve these cases. Is it actually possible to be able to discover who committed the crime? One fiber or clothing or even a strand of hair can lead you to who did it. Solving a crime all depends on putting all the pieces together to form a picture of what could have happened. Crime scene technicians are able to properly observe, document, and collect evidence to find out who committed the crime. Education In the process of becoming a crime scene technician it takes years of education and different courses that must be passed. In the technical school it is required to have a 4 year college degree and bachelors degree in forensic science, criminal justice, crime scene investigation, biology, and chemistry( Echoure 60). In those courses it gives you an overall education on the types of things you will be facing at crime scenes. Many of the required courses include 1-3 years of police work with fingerprints, crime scene experience, photography, and photo processing experience (Calhoun 2). To get into being a crime scene technician you need to have a valid driver's license and a certification from an international association. Having a bachelors degree in all these courses and with years of education does not make the job of a crime scene technician any easier. Qualifications It takes a devoted and educated person to be a crime scene technician. This job is not as easy as most people think it is. To get an optimum outcome while working its best to be patient and work deliberately. A crime scene technician needs to know how to conduct through investigations, work effectively u... ...clude stressful work, long hours, and a lot of pressure from other law enforcement professionals. With devoted time and education you will notice that the good weighs out bad. Some people live in the fear of what could happen day to day not knowing whether they're going to survive or not. Everyday a crime scene technician puts their lives on the line in order to have the satisfaction of helping others. I have great interest in this career because I like the challenge of having to use physical evidence to be able to figure out crime scenes. Solving mysteries by thoroughly studying evidence can help you go a long way when it comes to what you devote your time to. When researching about Crime Scene Technicians I had been inspired by all that they do. There is nothing better than pursuing in a career that satisfies you as a person and almost always benefits others.

Buddhism Worksheet

Economic, soical, and Political changes Marlisa Brown HUM/114 October 4, 2012 Gene Smille University of Phoenix Material Economic, Social, and Political Change Worksheet Agricultural Revolution Respond to each of the following questions in 2 or 3 sentences: 1. What are the three most important factors that contributed to the agricultural revolution in Europe? Answer: The three important factors were the warmer temperature, the three-field system, and better farming equipment. 2. How did the agricultural revolution change European society? Provide an example.Answer: The new found, more productive way of farming in Europe reduced the need of manual laboring workers, eliminating many jobs on farm lands creating coil mining jobs to help power the machines. Industrial Revolution Respond to each of the following questions in 2 or 3 sentences: 1. What are the three most important factors that contributed to the industrial revolution in Europe? Answer: The large population, capital, and the people with scientific knowledge, and entrepreneurial skills were among the social, and economic factors that helped make the industrial revolution. . Describe working conditions in factories and mines between 1800 and 1850. What was life like for a typical worker? Reference at least one primary source to support your response. Answer: Working in factories and mines were very dangerous because a lot of deadly accidents happened, like when coal was brought in buckets to the surface, and children helped in the mines they had to work in the dark because some families were too poor for candle light. Western Social Change Between 1815 and 1914Write 2 or 3 sentences per concept about how each of the following changed in Western society between 1815 and 1914: 1. Romanticism: Napoleon was the Emperor; Napoleon had large armies, which consisted of peasants and workers. Napoleon decided to give them a geographic lesson by crisscrossing the continent in Europe. 2. The role of women: Western so ciety believed that the women role was to retire from work and take care of their family and husband at home.Younger women had to work to help around the house of their parents, and then marry in their later years. 3. Science: In 1848, due to political failures of idealism, science had a new look on disillusioned Europeans. The scientific discovery was not great, but was a great find for technical applications. 4. Realism: Art and literature was a rejection of romantic idealism and subjectivity, political failures of the post-1848 era characterized a wide array of artistic and literary endeavors. Western Political Change Between 1815 and 1870Write 2 or 3 sentences per concept about how each of the following changed in Western society between 1815 and 1914: 1. Liberalism: abolished the slave trade in the British Empire. Finally, in 1833, the slave trade was abolished and lots of money was paid back in Caribbean to the owners of the British plantation. 2. Conservatism: In 1819, starte d the Carlsbad decrees, which tried to eliminate national sentiments that came upon the Napoleonic period. The Germans approved decrees against free speech and civil liberties. 3.Kulturekampf: the Kulturkampf began in 1871, escalated sharply until 1878, and then gradually wound down until its end in 1887. 4. The Communist Manifesto: Communist Manifesto is a statement that is by Marxism. Communist Manifesto was mistaken of future development of capitalism. 5. Realpolitik: Bismarck was the supreme practitioner of Realpolitik, this was during realistic politicians age. â€Å"Realpolitik meant that statesmen had to think in terms of military capability, technological dominance, and the acceptable use of force. †

buy custom PERT versus CPM essay

buy custom PERT versus CPM essay Research as shown that the most common project estimation technique employed by project mangers include PERT and CPM. PERT is an acronym that stands for Program Evaluation and Review Technique. According to Scott (2006), this technique provides definitive estimates of how long it would take to complete tasks. It involves generation of three estimates to come up with a final estimate. The three estimates include; optimistic time, pessimistic time and most likely time. The most optimistic case (O), gives the best case estimate of time to complete a task and it indicates a situation when everything is working right. The most pessimistic case (P), gives the worst case estimate of time to complete a particular task and it indicates a situation of the worst occurrence. The last estimate is the most likely case (M) which gives the normal estimated time to complete a task. Basically, this is the time expected to complete a task given the normal problems and opportunities. The three estimates are combined to create a single number that best describes how long it would take to complete a given task and then a weighted average of the three estimates is created with the most likely estimate being four-times than either optimistic or pessimistic estimate. PERT estimation technique can be used in a number of situations. For instance, it can be used in estimating the feasibility of a given project in terms of cost and scheduled time for its completion. Kheter (2010) highlights the advantages and disadvantages of this method which can be used to determine the circumstances under which the method can be applied. One of the advantages of this method is that it has got added flexibility of fast tracking or slowing down the project as required. Therefore, where flexibility is of essence, PERT estimation method can be applicable. The other advantage is that it helps one to arrive at a realistic starting or ending date for project activities. This makes the method more appropriate in determining the most probable duration that a given projectwould take. This method also facilitates identification of a critical path thus reducing the overall project risk. Therefore, in situations where a project manager wants to identify and minimize risks, this method can be appropriate. However, due to its disadvantages, as pointed out by Kheter (2010), it may not be suitable to use where the number of tasks or activities and dependencies are many. This is because as these activities and dependencies increase, complexities emerge thus increasing the risk of project failure. In addition, its lack of objectivity in the criteria used for defining initial optimistic and pessimistic estimates limits one to rely on it in future as the same criteria may not be applicable at that time. Finally, in situations where one may want the actual estimate of time needed to complete a given task, this method may not be reliable as it may lead to under-estimation of actual project time in some instances. CPM is another commonly used estimation technique and its also an acronym that stands for Critical Path Method. It is a step-by-step technique used in project planning and defines critical and non-critical tasks with an aim of preventing time-frame problems and project failure (Linda and Brennan, 2006). According to the writers, this method is best suited to projects consisting of numerous activities that interact in a complex manner. Unlike PERT which uses three estimates, CPM uses a single point estimation of the completion time. In CPM, activities can be determined whereas in PERT, activity estimates are based on probability. As earlier stated, this method is best suited to projects that have got numerous activities that interact in a complex manner. This adds to many other advantages of this method as highlighted by Shari and Rosalind (2005). The method shows the activities that are critical to maintain the schedule and which are not. Therefore, in situations where one wants to determine the most important activities to focus on, this offers the best option. Also, using thhis method, a project manager can determine the actual date for completing each activity and also compare what should be happening with what is taking place and take the corrective measures. Therefore, in a situation where one would like to have good control and monitoring of the project, this method can be applicable. This method also provides a graphical view of the project in which dependencies are displayed to help in scheduling. This helps in the planning of the project thus making it reliable. In addition, activities and their outcome can be shown as a network. It evaluates the activities that can run parallel to each other. Therefore, this method can be applicable in situations where there are numerous and complex activities that are to be carried out together. However, in situations where scheduling of personnel or the allocation of resources is needed, this method is not suitable as it does not support it. In addition, where larger projects are involved, it is not advisable to use this method as it can be complicated in such projects. Also, in cases where the project manger involved does not have sufficient knowledge of the method, it is not advisable to use the method as it is not always clear and needs to be calculated carefully. Apart from PERT and CPM, there are other project management cost and scheduling techniques such as function point counting, weighted average (WAVE), bottom-up, top-down and extrapolation. However, though these techniques can also be applied to cost estimation and scheduling, they cannot override the benefits derived from using either PERT or CPM. As earlier indicated, they are the most common tools of estimation and are more reliable and accurate when it comes to estimation. In conclusion, though PERT and CPM are the most common methods of estimation, the other methods cannot be underestimated as they can also offer some benefits which PERT or CPM cannot offer. However, I one would prefer PERT because it recognizes uncertainty in project time estimation and cost. Buy custom PERT versus CPM essay

Overview of O. Henrys Two Thanksgiving Day Gentlemen

Overview of O. Henry's 'Two Thanksgiving Day Gentlemen' Two Thanksgiving Day  Gentlemen by O. Henry is a short story that appears in his 1907 collection, The Trimmed Lamp. The story, which features another classic O. Henry twist at the end, raises questions about the importance of tradition, particularly in a relatively new country like the United States. Plot An indigent character named Stuffy Pete waits on a bench in Union Square in New York City, just as he has on every Thanksgiving Day for the past nine years. He has just come from an unexpected feast provided for him by two old ladies as an act of charity and he has eaten to the point of feeling sick. But every year on Thanksgiving, a character named the Old Gentleman always treats Stuffy Pete to a bountiful restaurant meal, so even though Stuffy Pete has already eaten, he feels obligated to meet the Old Gentleman, as usual, and uphold the tradition. After the meal, Stuffy Pete thanks the Old Gentleman and the two of them walk in opposite directions. Then Stuffy Pete turns the corner, collapses to the sidewalk, and has to be taken to the hospital. Shortly after, the Old Gentleman is also brought to the hospital, suffering from a case of almost starvation because he hasnt eaten in three days. Tradition and National Identity The Old Gentleman seems self-consciously obsessed with establishing and preserving a Thanksgiving tradition. The narrator points out that feeding Stuffy Pete once a year is a thing that the Old Gentleman was trying to make a tradition of. The man considers himself a pioneer in American tradition, and every year he offers the same overly formal speech to Stuffy Pete: I am glad to perceive that the vicissitudes of another year have spared you to move in health about the beautiful world. For that blessing along this day of thanksgiving is well proclaimed to each of us. If you will come with me, my man, I will provide you with a dinner that should make your physical being accord with the mental. With this speech, the tradition becomes almost ceremonial. The purpose of the speech seems less to converse with Stuffy than to perform a ritual and, through elevated language, to give that ritual some kind of authority. The narrator links this desire for tradition with national pride. He portrays the United States as a country self-conscious about its own youth and striving to keep pace with England. In his usual style, O. Henry presents all of this with a touch of humor. Of the Old Gentlemans speech, he writes hyperbolically: The words themselves formed almost an Institution. Nothing could be compared with them except the Declaration of Independence. And in reference to the longevity of the Old Gentlemans gesture, he writes, But this is a young country, and nine years is not so bad. The comedy arises from the mismatch between the characters desire for tradition and their ability to establish it. Selfish Charity? In many ways, the story appears critical of its characters and their ambitions. For example, the narrator refers to the yearly hunger which, as the philanthropists seem to think, afflicts the poor at such extended intervals. That is, rather than commending the Old Gentleman and the two old ladies for their generosity in feeding Stuffy Pete, the narrator mocks them for making grand annual gestures but then, presumably, ignoring Stuffy Pete and others like him throughout the year. Admittedly, the Old Gentleman seems much more concerned with creating a tradition (an Institution) than with actually helping Stuffy. He deeply regrets not having a son who could maintain the tradition in future years with some subsequent Stuffy. So, he is essentially fostering a tradition that requires someone to be impoverished and hungry. It could be argued that a more beneficial tradition would be aimed at wiping out hunger altogether. And of course, the Old Gentleman seems much more concerned about inspiring thankfulness in others than about being thankful himself. The same might be said of the two old ladies who feed Stuffy his first meal of the day. Exclusively American Though the story doesnt shy away from pointing out the humor in the characters aspirations and predicaments, its overall attitude toward the characters seems largely affectionate. O. Henry takes a similar position in The Gift of the Magi, in which he seems to laugh good-naturedly at the characters mistakes, but not to judge them. After all, its hard to fault people for charitable impulses, even they come only once a year. And the way the characters all work so hard to establish a tradition is charming. Stuffys gastronomic suffering, in particular, suggests (however comically) a dedication to the greater national good than to his own well-being. Establishing a tradition is important to him, too. Throughout the story, the narrator makes several jokes about the self-centeredness of New York City. According to the story, Thanksgiving is the only time that New Yorkers make an effort to consider the rest of the country because it is the one day that is purely American [†¦] a day of celebration, exclusively American. Perhaps whats so American about it is that the characters remain so optimistic and undaunted as they bumble their way toward traditions for their still-young country.

Biography of Jim Fisk, Notorious Robber Baron

Biography of Jim Fisk, Notorious Robber Baron Jim Fisk (April 1, 1835–Jan. 7, 1872) was a businessman who became nationally famous for unethical business practices on Wall Street in the late 1860s. He became a partner of the notorious robber baron Jay Gould in the Erie Railroad War of 1867–1868, and he and Gould caused a financial panic with their scheme to corner the gold market in 1869. Fisk was a heavyset man with a handlebar mustache and a reputation for wild living. Dubbed â€Å"Jubilee Jim,† he was the opposite of his sullen and secretive partner Gould. As they engaged in dubious business schemes, Gould avoided attention and avoided the press. Fisk couldnt stop talking to reporters and often engaged in highly publicized antics. It was never clear whether Fisks reckless behavior and need for attention was a deliberate strategy to distract the press and public from shady business deals. Fast Facts: James Fisk Known For: Wall Street speculator and schemer, robber baronAlso Known As: Big Jim, Diamond Jim, Jubilee JimBorn: April 1, 1835 in Pownal, VermontDied: Jan. 7, 1872  in New York CitySpouse: Lucy Moore (m. Nov. 1, 1854–Jan. 7, 1872)Notable Quote: I had everything I hankered after, money, friends, stock, trade, credit, and the best horses in New England. Besides, by God, I had a reputation. There wasnt no man that could throw dirt onto Jim Fisk. Early Life Fisk was born in Pownal, Vermont, on April 1, 1835. His father was a traveling peddler who sold his wares from a horse-drawn wagon. As a child, Jim Fisk had little interest in school- his spelling and grammar showed it throughout his life- but he was fascinated by business. Fisk learned basic accounting, and in his teens he began to accompany his father on peddling trips. As he showed an unusual talent for relating to customers and selling to the public, his father set him up with his own peddler’s wagon. Before long, the younger Fisk made his father an offer and bought out the business. He also expanded, and made sure his new wagons were finely painted and pulled by the best horses. After making his peddler’s wagons an impressive spectacle, Fisk discovered that his business improved. People would gather to admire the horses and wagon, and sales would increase. While still in his teens, Fisk had already learned the advantage of putting on a show for the public. By the time the Civil War began, Fisk had been hired by Jordan Marsh, and Co., the Boston wholesaler from whom he had been buying much of his stock. And with the disruption in the cotton trade created by the war, Fisk found his opportunity to make a fortune. Career During the Civil War In the earliest months of the Civil War, Fisk traveled to Washington and set up headquarters in a hotel. He began entertaining government officials, especially those who were scurrying to supply the Army. Fisk arranged for contracts for cotton shirts as well as woolen blankets which had been sitting, unsold, in a Boston warehouse. According to a biography of Fisk published soon after his death, he may have engaged in bribery to secure contracts. But he took a principled stand in what he would sell to Uncle Sam. Merchants who boasted of selling shoddy merchandise to the troops enraged him. In early 1862 Fisk began to visit areas of the South under federal control to arrange to buy cotton, which was in very short supply in the North. According to some accounts, Fisk would spend as much as $800,000 in a day purchasing cotton for Jordan Marsh, and arranging to have it shipped to New England, where the mills needed it. Battle for the Erie Railroad At the end of the Civil War Fisk moved to New York and became known on Wall Street. He entered into a partnership with Daniel Drew, an eccentric character who had become very wealthy after starting out in business as a cattle drover in rural New York State. Drew controlled the Erie Railroad. And Cornelius Vanderbilt, the richest man in America, was trying to buy up all the railroad’s stock so he could take control of it and add it to his own portfolio of railroads, which included the mighty New York Central. To thwart Vanderbilt’s ambitions, Drew began working with financier Gould. Fisk was soon playing a flamboyant role in the venture, and he and Gould made unlikely partners. In March 1868 the â€Å"Erie War† escalated as Vanderbilt went to court and arrest warrants were issued for Drew, Gould, and Fisk. The three of them fled across the Hudson River to Jersey City, New Jersey, where they fortified themselves in a hotel. As Drew and Gould brooded and plotted, Fisk gave grandiose interviews to the press, strutting about and denouncing Vanderbilt. Over time the struggle for the railroad came to a confusing finale as Vanderbilt worked out a settlement with his adversaries. Fisk and Gould became directors of the Erie. In typical style for Fisk, he bought an opera house on 23rd Street in New York City, and placed the railroad’s offices on the second floor. Gould and the Gold Corner In the unregulated financial markets following the Civil War, speculators like Gould and Fisk routinely engaged in manipulation that would be illegal in today’s world. And Gould, noticing some quirks in the buying and selling of gold, came up with a scheme by which he, with Fisk’s help, could corner the market and control the nation’s supply of gold. In September 1869, the men began working their scheme. For the plot to work completely, the government had to be stopped from selling gold supplies. Fisk and Gould, having bribed government officials, thought they were assured of success. Friday, Sept. 24, 1869, became known as Black Friday on Wall Street. The markets opened in a pandemonium as the price of gold shot up. But then the federal government began to sell gold, and the price collapsed. Many traders who had been drawn into the frenzy were ruined. Gould and Fisk came away unscathed. Sidestepping the disaster they had created, they sold their own gold as the price had risen on Friday morning. Later investigations showed that they had broken no laws then on the books. While they had created panic in the financial markets and hurt many investors, they had gotten richer. Later Years In the years following the Civil War, Fisk was invited to become the leader of the Ninth Regiment of the New York National Guard, a volunteer infantry unit which had become greatly reduced in size and prestige. Fisk, though he had no military experience, was elected colonel of the regiment. As Col. James Fisk, Jr., the unscrupulous businessman presented himself as a public-spirited individual. He became a fixture on New York’s social scene, though many regarded him as a buffoon when he would strut about in gaudy uniforms. Fisk, though he had a wife in New England, became involved with a young New York actress named Josie Mansfield. Rumors circulated that she was really a prostitute. The relationship between Fisk and Mansfield was gossiped about widely. Mansfield’s involvement with a young man named Richard Stokes added to the rumors. Death After a complicated series of events in which Mansfield sued Fisk for libel, Stokes became enraged. He stalked Fisk and ambushed him on a staircase of the Metropolitan Hotel on Jan. 6, 1872. As Fisk arrived at the hotel, Stokes fired two shots from a revolver. One struck Fisk in the arm, but another entered his abdomen. Fisk remained conscious and identified the man who had shot him. But he died within hours, early on Jan. 7. After an elaborate funeral, Fisk was buried in Brattleboro, Vermont. Legacy Fisk reached the zenith of his fame when his scandalous involvement with actress Josie Mansfield played out on the front pages of the newspapers. At the height of the scandal, in January 1872, Fisk visited a hotel in Manhattan and was gunned down by Richard Stokes, an associate of Josie Mansfield. Fisk died hours later. He was 37 years old. At his bedside stood his partner Gould, along with  William M. â€Å"Boss† Tweed, the notorious leader of Tammany Hall, New Yorks political machine. During his years as a New York City celebrity, Fisk engaged in activities which today would be considered publicity stunts. He helped finance and lead a militia company, and he would dress in an elaborate uniform that seemed like something from a comic opera. He also bought an opera house and saw himself as something of a patron of the arts. The public seemed fascinated by Fisk, despite his reputation for being a crooked operator on Wall Street. Perhaps the public liked that Fisk seemed to only cheat other wealthy people. Or, in the years following the tragedy of the Civil War, perhaps the public just saw Fisk as much-needed entertainment. Though his partner, Gould, seemed to have genuine affection for Fisk, its possible that Gould saw something valuable in Fisks very public antics. With people turning their attention to Fisk, and with Jubilee Jim often giving public statements, it made it easier for Gould to fade into the shadows. Though Fisk died before the phrase came into use, Fisk is generally considered, due to his unethical business practices and extravagant spending, an example of a robber baron. Sources â€Å"James Fisk: A Bigger Than Life Figure in the Gilded Age.†Ã‚  United States History.â€Å"Jim Fisk.†Ã‚  American-Rails.com.â€Å"The Murder of Jim Fisk: Vermonts Robber Baron. New England Historical Society, 5 Feb. 2019.

Punitive Damages Promotes Justice while Tort Reform Hurts Society Research Paper

Punitive Damages Promotes Justice while Tort Reform Hurts Society - Research Paper Example Exemplary or Punitive damages are financial damages given to a claimant in a personal civil action and evaluated against a defendant established to be responsible for deliberately infringing the rights of the plaintiff. However, many people confuse punitive damages with compensatory damages. The major difference is that the awarding of punitive damages can only occur after a judge has established that a defendant is accountable for a claimant’s injuries and has set a suitable compensatory award. Moreover, punitive damages are given to a claimant, and are evaluated against a defendant, not counting and excluding compensatory damages. In addition, the awarding of punitive damages can only be successful in occasions where the injury inflicted to the claimant was the anticipated and likely effect of the defendant’s actions.† Moreover, the awarding of punitive damages only occurs in cases where the actions of the defendant are of an adequately egregious nature. Another aspect of punitive damages is that in theory, many people view them as an amazing solution. The major aim of awarding punitive damages is prevent defendants and others from practicing similar behavior. However, large companies constantly pressurize policymakers to put a cap or restrict on punitive damage awards. This is because they deem that punitive damages incur heavy costs. Conversely, imposing limitations on punitive damages would reduce their effectiveness and deem their purpose insignificant. (Sayas, 2011). In addition, punitive damages are a community solution for a community wrong. In this regard, punitive damages are state-inflicted charges for disruptive behavior, safeguarding the public inflicting charges on producers for their deliberate, blatant unconcern to human safety (Pace, 1997). Moreover, punitive damages have a monetary effect that not only obtains the notice of the defendant for perverse behavior, but also to cause the whole business to concentrate on the harm caused and take remedial action (Boulton, 2004). Although there is an extensive reporting of cases relating to multi-million dollar punitive damage awards, the truth is that judges are not hurriedly awarding these damages. This implies that there is no extensive awarding of punitive damages though they are significant in the society. According to a research by an Institute for Civil Justice, punitive damages occur in below 4 percent of all judges decisions. The major reason for this is that there is no awarding of punitive damages except that the claimant clearly illustrates that the defendant meant to harm the claimant, or knew that claimant was likely to experience harm, but intentionally ignored that risk (Sayas, 2011). There are numerous forms of torts, but regarding tort reform, the two major areas of concentration are medical malpractice and products liability. Medical malpractice is a law section that holds medical experts responsible for damage caused by their behavior after they do not conform to sensible principles. On the other hand, products liability is the sec tion of law that normally holds firms accountable for releasing unreasonably risky products on the market (Boulton, 2004). In the 1980s, the tort reform movement started to build up a more lasting institutionalized method to advocate for reform. Not amazingly, there have been extensive arguments concerning the objectives

Electronics Essay Example | Topics and Well Written Essays - 3000 words

Electronics - Essay Example The function of the electronic parts in these systems is to receive input information, to process this information and then to produce an output. For example, in a computer, the input information is provided by pressing the buttons on a keyboard, the processing may involve arithmetic or comparison with previous information in a memory and the output will be a print out or a display on a video display unit. In another example, both input and output of a communications system may be sound such as words or music. In other areas such as instrumentation and control, these are many non-electronic systems widely used. Both power steering and servo assisted brakes in automobiles are usually non-electronic and mechanical clocks and watches still have a share of the market. Electronic systems are required to process or react to information. The information may have many forms, including physical quantities such as temperatures, velocity or mass, simple on/off information resulting from a switch being operated, or the highly concentrated and detailed information in speech, music and pictures. All these different forms of information have one common factor i.e. both amplitude and frequency may vary with time. This means that they can be illustrated by means of graphs and in many cases they can be defined as functions of time with mathematical expressions. Electronic circuit's can only react to information in the form of time-varying voltages and currents. We can conveniently refer to these forms of information as signals. There must therefore be some form of interface or converter between the real world and the electronic world. The interface may simply be a transducer for example; a microphone converts sound energy containing information into electrical energy in the form of a signal which contains the same information. An electronic system will have input signals from transducers and output signals which are reconverted by other transducers to produce energy in various required forms. Between these two processes, within the system there will be other signal forms. Lets quickly look at the function of electronic circuit any systems. And the function is to process signal, many different processes are possible and useful but, before considering a wide range of processes, it will be helpful to examine some simple system and to consider what type of processes may be required. A radio communication system: requires transmitting speech and music from a concert Hall to a place 100 miles away while other similar transmission is occurring in the same area. While the problems are: Alternating signals (A.C.) can result in radiated electromagnetic waves (radio signals) but signals at audio frequencies do not radiate efficiently. Also, as there would be similar transmissions in the same area, there would be interference as all the radiated signals would be received more or less equality. The solution use higher frequencies which can be radiated readily, in order to carry the signal information on these higher frequencies, use different high frequency carriers for each separate transmission to avoid interferences. The process required is: The minimum needed for a simple radio communication system can be represented in the block system. Let's look at am automatic washing machine. The

Understand the sources of finance available to a business Assignment

Understand the sources of finance available to a business - Assignment Example External sources of funds are of two categories based on nature of the find like debt finance and equity finance. Internal sources of finance are owner’s personal savings, retained profits, working capital, suppliers’ credit and sale of assets. External sources of finance are debt finance and equity finance. Under debt finance, important sources are debentures, bank loan, bank overdraft, fire-purchase, grant, lease, venture capital, invoice discounting, factoring, and angle investors. Sources of finance under equity finance category are ordinary shares and preference share. Again, various sources under internal and external categories can also be categorized by another important parameter i.e. tenure or duration. These are long term, medium term and short term sources of finance. Long term sources of finance are equity shares, preference shares, retained profit, debentures or bonds, loan from private and public institutions, venture capital, asset selling etc. Medium te rm sources of finance are preference shares, debentures or bonds, loan from term deposits, loan from financial institutions, lease financing or hire purchase financing, foreign currency bonds and commercial borrowings. Short term sources of finance are trade credit, differed income, suppliers’ credit, customers’ advances, certificate of deposits and public deposits etc. Assessment the implications of the different sources Internal sources of fund: These are the most preferable sources of finance of any business. Internal sources are used at start up or even for expansion of business. Businesses do not have obligation to pay any interest or refund of this sources as internal sources belongs the businesses only. Therefore risk is less in these categories of sources. The businesses... Understand the sources of finance available to a business This paper will qualitatively address different sub-areas of this topic like assessing various source of finance; control, bankruptcy and legal implications of those sources; in-depth analysis of financial implications and tax effects; selection of appropriate source of finance for various projects. This paper mainly consists of qualitative discussion on these four areas. Identifying different sources of finance available to a business Finance is very much essential for a new as well as an existing business. Efficient financing is also essential in all stages of a business. Finance is required for business development, business operation and business expansion. Finance is core limiting factor to any business and hence, it is crucial a business to manage its financial resources strategically and efficiently. There are various sources of finance available to a business at different benefit and cost. Therefore, it is important for a company to choose most suitable source of finance base d on its requirement and potential to optimally utilize the resources to generate adequate return. Financing for short term projects should be done from medium term financing like bank loan, issuing of preference shares, debentures etc. Long term projects or business acquisitions can be done from issuing ordinary shares. Debt financing should be neglected for long term investments.

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

Pertussis - Essay Example Since the disease is contagious, it mainly spreads though air pollution. As the immunity system of the infants and children below 10 years of age is not as strong as that of the adults, the vulnerability of the former to the disease is more as compared to the latter. Besides, children and particularly infants are much less careful about the quality of food they eat, and need strict parental supervision and guidance to eat hygienic food. As infants crawl, their hands come in contact with the floor which is one of the ways they acquire the bacterial infection. In addition to that, infants tend to pick up anything they find lying on the floor and put it in the mouth. It is not out of the ordinary for an infant to pick up a contaminated thing like the left-over seed of a fruit lying on the floor, and take it to the mouth. Children play out-door very carelessly. They frequently fall on the ground while running and playing, and get their hands and bodies stacked with mud. â€Å"Family mem bers are responsible for more than three quarters of pertussis cases transmitted to infants, according to a new report† (One India News, 2007). Children’s lack of concern about the health and safety of the way they live and the food they eat are the prime factors that increase their vulnerability to Pertussis. There are certain cultures in which children are provided with more care and supervision as compared to other cultures. Factors that play a role in this include but are not limited to the general awareness about healthy living in the people, education of the parents, the economic strength of the country, and the level of cleanliness generally maintained in the homes and out-doors. Generally, advanced countries provide the children with an environment that is healthier and safer as compared to the environment children get in the underdeveloped and developing countries. The population of infants and children selected from the

Kalaipahoa, Poison God Essay Example | Topics and Well Written Essays - 500 words

Kalaipahoa, Poison God - Essay Example The tree from which the woodcarving came was called the Kalaipahoa tree and perhaps this is where the name of the Hawaiian god Kalaipahoa originated. Certainly, Kalaipahoa, Poison God is a work of art at least going by the principles and elements of art. Perhaps it is appropriate to start by mention the fact that the Hawaiians produced this piece of art in order to construct their identity when it came to worship and other religious issues. This meant that the people of Hawaii in used to worship their god in a unique way that no other ethnic group did. This was particularly so in the sense that the Hawaiians had a sense of identity in their god of poison while other tribes worshipped their gods in the mountains and the oceans. Additionally, the Hawaiians constructed their god with human hair thus they strategically essentialized themselves to survive their cultural identity and draw more powerful supernatural support since its style, iconography, and underline message conveyed such. When it comes to the background of the work, the Hawaiian woodcarvers constructed the pieces of art for religious purposes and they made sure that Kalaipahoa was carved out of the Kalaipahoa tree that was considered very poisonous to humans. Mainly, the tree was collected from Molokai Island before being transported to the woodcarvers. Essentially, the people of Hawaii were well versed with all kinds of poisonous trees and they put this knowledge into good use by utilizing it in wars and in worship. Although the Kalaipahoa tree was very famous for its medicinal value, its poisonous nature proved to be unbearable at times and could kill humans within seconds of inhalation or contact. Finally but equally important, it is worthy to note that Kameharnehas poison-god, who was also called Kalai-pahoa, was a female carved out of wood with human hair. Her facial expression depicted anguish with one eye shut whiles the other one wide open. She seemed to be looking at the

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

Pertussis - Essay Example Since the disease is contagious, it mainly spreads though air pollution. As the immunity system of the infants and children below 10 years of age is not as strong as that of the adults, the vulnerability of the former to the disease is more as compared to the latter. Besides, children and particularly infants are much less careful about the quality of food they eat, and need strict parental supervision and guidance to eat hygienic food. As infants crawl, their hands come in contact with the floor which is one of the ways they acquire the bacterial infection. In addition to that, infants tend to pick up anything they find lying on the floor and put it in the mouth. It is not out of the ordinary for an infant to pick up a contaminated thing like the left-over seed of a fruit lying on the floor, and take it to the mouth. Children play out-door very carelessly. They frequently fall on the ground while running and playing, and get their hands and bodies stacked with mud. â€Å"Family mem bers are responsible for more than three quarters of pertussis cases transmitted to infants, according to a new report† (One India News, 2007). Children’s lack of concern about the health and safety of the way they live and the food they eat are the prime factors that increase their vulnerability to Pertussis. There are certain cultures in which children are provided with more care and supervision as compared to other cultures. Factors that play a role in this include but are not limited to the general awareness about healthy living in the people, education of the parents, the economic strength of the country, and the level of cleanliness generally maintained in the homes and out-doors. Generally, advanced countries provide the children with an environment that is healthier and safer as compared to the environment children get in the underdeveloped and developing countries. The population of infants and children selected from the

Provide a critical analysis of theory in relation to ONE of the topics Essay

Provide a critical analysis of theory in relation to ONE of the topics below and discuss how this could be relevant to Social Work. Internal working model, Internal conflict, Trauma, Loss and transition - Essay Example y in order to enhance the understanding of the attachment theory and related concepts with the contemporary and evolutionary physiological theories and how these models influence the social work. Internal working model illustrates the process through which a human being attaches himself with the fellow beings and how attachment mindset come into play while interaction among human beings. An internal working model not only depicts the dynamics of adult relationship but also elucidate the way an infant perceives the society and his surroundings. According to internal working model, every human being develops a working model for this world based on his first hand experiences and what he perceives about the dynamics of different happenings around him (Holmes, 2012). If his key experiences are positive then he will build an affirmative model inside his mind about this world but in the case if otherwise then there will be negative working model and he will perceive the overall world to be on the course of negative side collectively. For example, a new born baby perceives the world to be safe and secure because he experience the same in the form of extensive care from his parents a nd love of his fellows. The internal working model of a child will be developed on some attachment process which will lay the foundation of a permanent perception. But the same internal working model of infant will be different altogether if the behavior of his parents will be harsh and rude (healingpartnerships,1988) The attachment theory which lays the basis of internal working model rationalizes its stance of the fact that human beings constitute close emotional bonds in the interest of survival. The human beings want to live in healthy and peaceful surroundings so they want to perceive the world to be a secure place when they are infants (McCluskey & Hooper, 2000). But the attachment theory changes its course with the passage of time. Famous British psychologist of the 20th century, John

Industrial Development and Labor Movement Essay Example for Free

Industrial Development and Labor Movement Essay The answer is FALSE. The development of industrial development contributed to the rise of labor movement. The significant change that was caused by the industrial revolution – the increased efficiency of production through the use of machines – has caused the displacement and alienation of human workers as machines have taken over the production process. The industrial revolution is one of the most significant highlights for the development of human history. It was an advent for the most important technological changes and advancement which translated to increased production efficiency – producing the most number of goods at the least amount of costs. However, the rise of giant industries which made use of machines in production has caused human skilled workers to be displaced from their jobs. The automation of production has made human labor less appealing and less needed. The advent of the rise of machines has caused severe changes in production and labor, and consequently it has driven profound social changes and also driven the economy to be more production efficient with little help from human labor (Hooker). Consequently, the displacement of human laborers and their seemingly less involvement in the process of production have made them less powerful in voicing out their demands. The mechanized production system has made them less represented and less significant in the industry, thus, factory owners didn’t regard them as assets in the industry. This turn of events marked the era wherein laborers didn’t have the ability to speak of their work-related grievances, they lost the voice to call out for fair treatment. In contrast to the earlier times wherein the small employer-employee relationship was prevalent, the workers had the ability and chances to address their demands to their employers. However, the increased automation of production system has also caused the growth of enterprises and the owners hired skilled professionals to more efficiently manage the workers. As a result, there existed a larger gap between the owners and the laborers, making it harder for the laborers to communicate directly to the owner to express their grievances (The American Labor Movement). Moreover, during these times, the workers were forced to work longer hours, getting the most work from them though giving them the lowest wage possible. And because of the production automation, skilled laborers and craftsmen were less valued and the number of unskilled laborers has significantly increased. Thus, these instances, developments and the further impoverishment and unequal treatment for laborers have resulted to the emergence of labor unions that advocated to protect the rights and welfare of laborers. Labor unions became a prevalent action in protecting the common interests of laborers, particularly issues regarding wages and working conditions. These labor and trade unions served as collective organizations that represented the interests of the working class. Moreover, labor unions were sometimes looked upon as political wings campaigning for equitable treatment from employers and lobbying for the implementation of laws governing labor relations. These labor movements focused on issues related on rank-and-file movements, collective bargaining conflicts and organizing political campaigns. These efforts flickered the hopes for industry workers to attain increased political influence to be able to push legislations that shall benefit their cause, and deflect labor laws that were inefficient in protecting the rights of laborers (Turner, 2001). The rise of labor movement became more prevalent in the newly industrialized countries. This happened as global transformations became more influential and encompassing – for example, the â€Å"relocation of low-wage areas, automation and the increasing use of unregulated work arrangements† – all of which contributed to the strong urge of forming a strict and rigid framework of a union that shall defend workers against unfair treatment. (Silver)   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Moreover, in addition to the animation of production, there is another aspect of industrial revolution that has hastened the rise of labor movement. The unfair labor practices rendered by industrialized nations towards less powerful and poor countries have made it more appealing for workers to organize a movement that was geared minimizing these effects. As the industry grew larger and more powerful, industrialized countries have sought for new markets and new sources of cheap labor, wherein they can yield the most production with labor-intensive processes, with the least amount of costs possible. They utilized the presence of satellite countries wherein they can extract from them the cheapest raw materials, and wherein they can impose to make use of the human capital as a source of cheap and intensive labor.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Therefore, the rise of labor movements was sponsored by the industrial development. This happened in such a way that, as the industry flourished and became automated, it resulted in harsh treatment and displacement of the workers. This unfair treatment led workers to form unions that shall represent them as a whole in addressing their grievances and sentiments. The development of labor movements were hastened by (1) need for social mobilization and institutional change; (2) need for significant representation by workers; (3) call for industry changes; and (4) economic and political protectionism.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   The industry development happened in such a manner that it gave utter importance to machines and deliberately misappropriated the use of human skills in the course of production. It displaced the rights and abilities of craftsmen and haggardly made use of unskilled worker, as they offered cheap labor despite the intense labor work and long work hours. Consequently though, this instances and treatments have hastened the movements to revive the industry that is mindful of human existence and welfare.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Thus, industry development, coupled with intense form of exploitation, mistreatment, alienation and displacement for workers have eventually led to the emergence of labor movements. References Hooker, Richard. The Industrial Revolution. Retrieved December 1, 2007 from, http://www.wsu.edu/~dee/ENLIGHT/INDUSTRY.HTM Silver, Beverly. Labor Movements from a Global Perspective. The American Labor Movement. Retrieved December 1, 2007 from, http://www.bookrags.com/research/the-american-labor-movement-dirl/ Turner, Lowell. (2001) Reviving the Labor Movement. School of Industrial and Labor Relations. Cornell University.

Fractions In The Mathematics Curriculum Education Essay

Fractions In The Mathematics Curriculum Education Essay This chapter reviews the relevant literature related to the study. It will explore the overview of the topic and theories that are related and relevant to the study. The study can be divided into two main themes-, the issue and the intervention. The issue here refers to learning problems associated with Fraction which includes the place of the subtopic in the Brunei Mathematics Curriculum, review of previous research on students difficulty and underlying theories related to the topic. The intervention describes how the instruction will be carried out, what are the relevant instructional type of intervention used, the theory behind the choice, including previous research on the choice of intervention. These are then referred to the Brunei SPN-21 curriculum framework. 2.1 Issue: Fractions 2.1.1 Fractions in the Mathematics Curriculum Fractions are first introduced to pupils in Year 2 in Brunei mathematics curriculum. The curriculum keeps revisiting the topic of fractions at different depth up to secondary education. The syllabus content for O Level Mathematics outlined the expected outcome in this topic. Students are expected to be able to use the language and notation of simple vulgar and decimal fractions and percentages in appropriate contexts, recognize equivalence and perform calculations by suitable methods, with and without a calculating aid in involving fractional operations (Cie,2012). The Curriculum Development Department (CDD), Ministry of Education, Brunei Darussalam has outlined the learning outcomes that should be attained by students at each level as shown in Table 1. Table 1: Placement of Fraction in the Brunei Syllabus Year Learning Outcomes 2 Understand the ideas of fraction as a part of a whole Use fraction chart to name fractions with denominators up to 10. Name simple fractions based on fraction diagrams. Shade simple fractions on given diagrams. Demonstrate that when all fractional parts of a whole are included the result equals one whole. Read and write for example; = 1 , = 1 , = 1 3 Use fraction chart and number line to recognize and name fractions with denominators greater than 10. Shade or colour fractions with denominators greater than 10. State the numerator and the denominator of a given fraction. Compare like fractions. Order like fractions in order of size. Compare unit fractions .(S) Arrange unit fractions in order of size. .(S) Use diagrams or fraction chart to recognise equivalent fractions. (S) Compare unlike fractions. (C) Arrange unlike fractions in order of size. (C) Add and subtract like fractions within one whole. 4 Determine equivalent fractions of a given fraction with denominator à ¢Ã¢â‚¬ °Ã‚ ¤ 10 Reduce a given fraction to its simplest form Compare and order fractions with denominators Convert improper fractions into mixed numbers vice versa (S) Addition and subtraction of like fractions with results >1 Add and subtract related fractions(C) Solve word problems. (SC) 5 Add and subtract related fractions Add and subtract unlike fractions Multiply fractions (include mixed numbers) by a 1-digit whole number Divide fractions (include mixed numbers) by a 1-digit whole number (C) Interpret fraction as division Solve word problems (M, SC) 6 Apply concept of fraction in estimating answers in computations. (e.g. less than 2; is slightly more than 52, etc.) (C) Understand fraction as part of a set Find a fraction of a set Divide fractions (including mixed numbers) by a whole number (C) Multiply a fraction by another fraction (S) Divide a fraction by another fraction (S) Solve word problems (M, SC) 7 Perform operations on fractions without / with the use of the calculator. Apply fraction as part of a set and as a division of two numbers in various contexts. Recognise place values of digits in a given decimal. Convert between fractions and decimals. Compare fractions and/or decimals using words and symbols: , à ¢Ã¢â‚¬ °Ã‚ ¤, à ¢Ã¢â‚¬ °Ã‚ ¥ and = (CDD documents, 2010) After Year 7, fraction is incorporated into other topics such as algebra, everyday mathematics and measurements. The content of the topic is designed by using Bruners spiral curriculum. Jerome Bruner, a renowned psychology in the constructivist theory, believed that any subject could be taught at any stage of development in a way that fit the childs cognitive abilities. Spiral curriculum refers to the idea of revisiting basic ideas over and over, building upon them and elaborating to the level of full understanding and mastery. As shown in Table 1, the topic is revisited from Year 2 to Year 7 in different depth. 2.1.2 Students difficulty in learning and understanding Fraction It is well documented that fractions are among the most complex mathematical concepts that children encounter in their years in primary education (Newstead Murray, 1998, Bezuk, Cramer Streetfland, 1991). Hartung (1958) acknowledged the complexity of the fraction concept that cannot be grasped all at once. He also cited that knowledge of fractions must be acquired through a long process of sequential development. This is probably one of the reason why in our curriculum framework, the topic is being taught in stages from as early as when the children are in Year 2, and is developed as they grow older to a more complex form. Experts have outlined a number of reasons to explain students difficulty with fractions. Some researchers had point out the causes for the low performance in this topic (e.g Kerslake, 1986,Hart, 1988, Domoney, 2002, Hannula, 2003). One of the predominant factors contributing to the complexities is the fact that fractions comprise a multifaceted notion encompassing five interrelated sub-constructs which are part-whole, ratio, operator, quotient, and measure (Brousseau, Brousseau Warfield, 2004; Kieren, 1995; Lamon, 2001). It has been suggested that children should develop an integrated understanding of different sub constructs (Post, Cramer, Bejr,Lesh, Harel,1993). Other factors which contribute to the students weakness in fractions is that fractions cannot be counted and there are infinite numbers of fractions between any two fractions, as reported by Robert Siegler (2010). Students tend to memorize formulas or algorithms instead of understanding them. Students also have a difficulty in incorporating concept into practice, example is that students do not know why addition and subtraction require a common denominator. Although being exposed to the computing of fractions from primary school, students in secondary school still make significant error in the addition and subtraction of fractions (Wan, 2002). Studies have also established that students difficulties are mainly due to lack of conceptual understanding of fraction itself. Students had good procedural understanding of fractions as this had been the method taught to them since primary school. (Moss Case, 1999). The development of conceptual understanding involves seeing the connections between concepts and procedures, and being able to apply mathematical principles in a variety of context.(BOS NSW, 2002). A number of recent research studies in Brunei Darussalam have confirmed that pupils in schools are drilled into application of rules and formulas at the expense of mathematical understanding (Veloo and Lopez-Real, 1994; Wong and Veloo 1996; Clements, 2002; Lim, 2000; Khoo 2001; Norjum Veloo, (2003); Veloo and Ali Hamdani, 2005). This is further supported by a report on error analysis on students performance in PMB 2008. The report revealed that students were mostly drilled to do mathematical rules without understanding (MOE, 2008). Study in Brunei on Primary 5 and Primary 6 pupils, had identified some common error patterns, namely grouping error, basic fact error, defective algorithm, incorrect operation and careless error. (Yusof Malone,2002). The study also reported that although the students achievement in the post test had improved but their performance on fraction work remained unsatisfactory particularly on basic operations. Various studies in Brunei primary schools (Clements (1999), Fatimah (1998), Jabaidah (2001), Leong, Fatimah Sainah (1998) Raimah (2001) ) also revealed that pupils in the upper primary school find fractions to be extremely difficult and most of them had no relational understanding of fraction concept. Suffolk and Clements (2003) studied students in Form 1 and Form 2 from 27 secondary schools in Brunei also found out that many students were experiencing serious difficulties with elementary fractions tasks. Another study by Zurina (2003) involving Form 4 (N-Level) students discovered that students had very poor knowledge and understanding of fractions and decimals. The major contributing factors were that teacher spent large amount of time on preparing students for high-stake examination, therefore the traditional drill and practice method was mostly employed by teachers. She further commented that teaching and assessment methods were not generating towards the desired quality of stud ents. Despite being a difficult and complex topic, fraction is one of the main topics in the Brunei Mathematics syllabus, and is being taught formally as early as in Year 2. Wu (1999), cited that fraction understanding is vital to a students transformation from computing arithmetic calculations to comprehending algebra. In Year 7, students are expected to know and understand the sub-constructs of fractions, and are able to perform operations using fractions fluently. They should have acquired the conceptual and procedural understanding of fractions. Addition and subtraction of fractions was first introduced to pupils in Brunei in Year 3 and continued in different depth to secondary education. Although students have been exposed to computing of fractions as early as in Year 3, they still make significant errors in addition and subtraction of fractions in secondary school (Wan,2002). Samsiah (2002) in her study on Primary 6 pupils in Brunei Darussalam found out that pupils don not acquire accurate procedural knowledge for carrying out fraction operations and she further recommended that teaching and learning environment need to be created which are conducive to a healing process. Common errors in addition and subtraction of fractions is the classic error of adding or subtracting the numerator and denominator. This implies that students were thinking of fractions in a disjointed rather than holistic manner. Students difficulties in fractions could be seen as a global phenomena as being discussed. Recognizing the difficulties and acknowledging the importance of fraction in mathematics education makes this study of great significance to the researcher and mathematics teachers. 2.1.3 Students confidence Concentration, Confidence, Competitive urge, Capacity for enjoyment (Arnold Palmer) Confidence is a state of being certain whether the hypothesis or prediction is correct or that a chosen course of action is the best or most effective.   According to Jones (2001), the self-confidence is the assurance that a person has in his or her own abilities. Self-confidence is also defined as the sureness of feeling that you are equal to the task at hand. This sureness is characterised by absolute belief in ability. Bandura (1986) reasoned that the most important source of information on students confidence comes from the mastery experience. The term mastery experience implies that individuals are to reflect on and evaluate their own performance. Self-confidence is extremely important in almost every aspect of our lives, yet so many people struggle to find it. Sadly, this can be a vicious circle: People who lack self-confidence can find it difficult to become successful. In order to develop confidence in Mathematics, students need to be provided with opportunity to use mathem atics in a real context. 2.2 Intervention and Remediation According to a study by Kroesbergen and Van Luit (2003), intervention is used to teach basic math skills and problem-solving strategies for students with special needs. Remediation is the effective re teaching of material not previously mastered when it was originally taught, according to a research study for the Southeastern Regional Council for Educational Improvement by Gypsy Anne Abbott and Elizabeth McEntire. A successful remediation strategy covers any prerequisite concepts or skills needed to understand the current objective. Students who did not learn the material the first time it was taught may simply need reteaching or a fresh approach, while students with problems learning may also need modifications to the lessons and assessments, more time to complete assignments or shortened assignments. In this study, the researcher is doing remediation programme adopting the Learning study strategy in two cycles. First cycle is addressed at improving students conceptual understanding of fraction, particularly looking at equivalent fraction which is the pre requisite for addition and subtraction of fraction with different denominators. The second cycle is aimed at improving students fluency in doing operation with fractions. The pre-test is administered before the intervention programme is carried out. This is to find out the students knowledge of the problem being investigated. The post-test is administered at the end of cycle 2. This is as a measure of the learning which might take place as a result of the intervention. 2.2.1 Learning Study Learning Study is a process where teachers work collaboratively to plan teaching strategies by focusing on the students needs. It builds teacher knowledge about how students develop mathematical understanding. Learning Study aims to advance student learning through building a sequence of learning experiences, reviewing the lessons and evaluating the effectiveness of the learning experiences. It is most effective when supported by an expert to offer constructive advice and support Learning study is similar to the Japanese Lesson Study (Yoshida,1999 ; Stigler Hiebert, 1999). It is aimed at improving students learning in a cyclic process of planning and revising lesson by a group of teachers. The theory of Variation (Marton, Runesson, Tsui, 1997) forms the basis of the theoretical framework of Learning Study. According to variation theory, learning is defined as a change in the way a person experiences a particular phenomenon and is associated with a change in discernment in that persons structure of awareness (Marton Booth, 1997; Marton Tsui, 2004; Marton Pang, 2006). In designing the patterns of variation and invariation, teachers are advised to use the principles of variation, as follows: The principle of contrast teacher to give contrasting example (e.g. Fraction and Whole number) The principle of separation to test one variable, change the other variable. (e.g to understand relationship of numerator to the value of fraction, vary the numerator and keep the denominator invariant) The principle of generalization to generalize a concept, different examples of the same value are given (e.g to generalize the concept of , give all kinds of examples involving say half of an apple, half of an hour etc The principle of fusion vary different dimensions simultaneously (e.g. to understand two critical aspect of numerator and denominator, vary both at the same time, systematically) The main focus of learning in the SPN-21 curriculum is the learner, with emphasis on the teaching and learning for understanding. Learning study is one of the strategies which focus on the teaching and learning for understanding. It is the aim of the Ministry of Education to provide continuous professional development in order to help teachers to improve their understanding of teaching. To support this, Learning study group of secondary school teachers had been set in Brunei to improve teaching and learning of science and mathematics. Learning Study is a process where teachers work collaboratively to plan teaching strategies by focusing on the students needs. It builds teacher knowledge about how students develop mathematical understanding. Learning Study aims to advance student learning through building a sequence of learning experiences, reviewing the lessons and evaluating the effectiveness of the learning experiences. It is most effective when supported by an expert to offer constructive advice and supporTeachers are encouraged to use different approach to their teaching for the improvement of learning in Brunei. Dato Seri Setia Awang Hj Yusoff Hj Ismail, the acting Minister of Education, in his speech at the opening of the World Association of Lessons Studies (Wals) Conference 2010 mentioned on the importance of lesson study and learning study to improve on the teachers understanding of their teaching. He further added that the challenge is to ensure that collaborative enquiry trough lesson and learning study takes root in the culture of our school (Brunei Times,2010 Dec) 2.2.2 Use of Manipulative in Mathematic I hear and I forget, I see and I remember, I do and I understand (Confucius, 551-479BC) Mathematics education today are moving towards the facilitation of students understanding and conceptualization rather than drill and practice of rote procedures (Heddens,1986). This is in line with the SPN-21 curriculum framework which also give emphasis on the teaching and learning for understanding. One of the ways to promote understanding is by using manipulative. Manipulative are physical object help to make mathematical concepts become concrete. Research in many countries supports the idea that the mathematics instruction and students mathematics understanding will be more effective if manipulative materials are used (Canny, 1984; Clements Battista, 1990; Dienes, 1960; Driscoll, 1981; Fennema, 1972; 1973; Skemp, 1987; Sugiyama, 1987; Suydam, 1984) Allowing students to use concrete objects to observe, model, and internalize abstract concepts will yield a positive effect on students achievement (Sowell,1989.,Ruzie and OConnel,2001) . Manipulative allows students to construct their own cognitive models for abstract mathematical ideas and processes. They are also engaging students and increasing both interest and enjoyment of mathematics. Long term interest in mathematics translates to increased mathematical ability (Suton Krueger, 2002). 2.2.3 Games in Mathematics Classroom Games are seen to be fun, not only motivating but ensuring full engagement, particularly through reflection and discussion, on which constructive learning depends (Booker,1996). Games are also valuable for simulating and encouraging mathematical discussion between group of children and between students and teacher (Earnest, 1986). Students may build on their prior knowledge and forms links between the game and their everyday surroundings (Bragg, 2006). Bragg further added that through the use of games, students ability to work independently of the teachers and others helps them to build confidence through achieving success in classroom. Games offer mathematics teachers a way of practicing and reinforcing arithmetic and other mathematical skills, as well as supplementing for drills and practice-problems. Games are seen as a way of presenting high level mathematics concepts in a simple and non-threatening way. Although games has been seen as a beneficial tool in mathematics classroom (Bragg,2006; Booker,2000; Gough,1999; Anily,1990), it is also important to ensure the structure of the game support learning, for learning to take place (Swansed Marshall, nd). Learning outcomes related to the games should be clearly specified to make the usefulness of games explicit to students (Bragg, 2006). In this study, the game of I have.. , who has? is used. The game is chosen because it involves the whole class and easy to administered. The rule is also very simple In this game, students have to be attentive and at the same time try to figure out the answer that match their cards. 2.2.4 Use of Video song Music is chosen as another mean of helping students to understand the topic. Music establishes a positive learning state and energizes learning activities. Songs and rhythmic chants invite the students to become active in the learning practice. Music adds an element of fun while helping accentuate the lesson orientation. Songs help stimulate the students imagination. Music helps ease tension through work that does not feel like typical classroom work. The melody, rhythm and repetition collaborate together as an effective tool in improving students memories, which in turn will establish good retention of the topic Music is a universal language which promotes reading, creativity, and comprehension skills all at the same time(Wright,2009). Don McMannis, an expert on childrens music, mentioned the positive effect of music on peoples emotions and creativity. He also agreed that music is an effective medium for learning and retaining information, in a way that it activates three different centers of the brain at the same time: language, hearing, and rhythmic motor control (Elias,2009). Music is considered as one of the avenues for learning proposed by cognitive phychologists in the theories of multisensory learning (Harris,2009). Music is viewed as a multi-sensory approach to enhance learning and retention of academic skills. The music activities used will directly carry the curriculum content that the student is to learn. For example, if the student is to add single digit numbers, the lyrics to the educational song or chant will deal directly with that target skill. Research supports the use of music as a mnemonic device for the learning and recall of new information. Music also plays a role in focusing attention and providing a motivating environment for learning. In addition, educational research confirms that we learn and retain information better when we find it interesting and meaningful. In this study, a video song from you tube, called the Mathe Mia Addition of Fractions, is used. The lyrics of the song summarize how to do addition and subtraction of fractions, from common denominators to unlike denominators and the mixed numbers. After the students have acquired the intended learning objectives, the video song will helps them to recall and retain the information learnt. 2.3 Summary It is well documented that fraction is one of the most difficult topic in Mathematics. Fraction has been taught to students in stages; from as early as when they are in Year 2. Understanding how fraction works is needed in life and other field of study. It is therefore important to establish good foundation in this topic. Lesson study is being practised worldwide and has proven a successful and effective method of enhancing teaching and learning. The ministry of Education has encouraged schools to practice lesson or learning study to help teachers and students in their teaching and learning. Teachers are also encouraged to use of different teaching strategies in enhancing students learning. The use of Manipulative in teaching and learning had been established in the education system. The effectiveness of games in promoting students learning had also been well documented. Games give an alternative way of learning in a fun, enjoyable and non-threatening way, which in turn will boost students motivation and confidence. Research had found out the positive impact on the use of music in education, although it is not a very popular means of teaching in the secondary schooling. Through the use of different strategies, students learning of the subject might yield positive result.

Surrogate Mothers in Jane Austen Essay -- Mother Mothers Jane Austen E

Surrogate Mothers in Jane Austen Jane Austen created families of varying levels of dysfunction so effectively, that even young readers of today can relate to the story. In some, the mother was either deceased, not present, or just not the right person for the daughter to rely on. For example, Fanny, Emma, Elizabeth and Elinor all struggle because the very people who are supposed to be looking out for them prove to be completely unhelpful. These heroines may not be able to rely on their actual Mother (or Father) but there often are parental figures that they can turn to. The mother in Pride and Prejudice is sympathetic, but silly, eccentric and irresponsible. Mr. Bennett is contemptuous to his wife and younger daughters; except for Elizabeth (his favorite) he spends the majority of his time in his library. In Emma, the mother is dead. She must’ve been clever because where else would Emma get it, but there must have been a lack of discipline of Emma. Mr. Woodhouse is almost a caricature, so he can by no means be accused of giving rational support, but he is "everywhere beloved for the friendliness of his heart and his amiable temper", and to Emma "most affectionate, indulgent father". I would say that Mr. Woodhouse is always concerned and caring, his only fault as father is being too indulgent. Of course, it would be better to have in a father an intellectual companion as well (Like Elizabeth Bennett). The mother in Mansfield Park , the mother was absent and neglectful having married a poor man who drinks. In Sense and Sensibility - Mrs. Dashwood is loving, but has too much of a romantic sensibility. In Persuasion the mother is dead, but is highly praised. She brought up Anne quite respectably. Anne is kind and loyal. Lady Russell - she really has a good heart and good sense. Lady Russell is not a fool like Mrs. Bennett but she's not an ideal, she gives good advice totally unsuited to Anne's particular situation. I don't think we are supposed to like her – the reader is glad that Anne has her and appreciate her for that reason. Mrs. Musgrove - simple, warm-hearted, affectionate and unpretentious. EMMA The narrator opens the novel by introducing us to Emma Woodhouse, a girl endowed with â€Å"some of the best blessings of existence,† including good looks, intelligence, riches, and an affectionate father. Emma’s only disadvantages are ... ...She admits that Fanny is a comfort to have around and is reluctant to let her go when Fanny marries Edmund (even though this makes her a Bertram). Of course, what changes her mind is the fact that Fanny's sister Susan will come to stay at Mansfield Park and take Fanny's place. When Fanny Price returns to her home after eight years of living at Mansfield Park, she is startled by the differences in the two homes. She realizes how fortunate she was in being accepted into the Bertram home. As mistreated as she is by them, things would undoubtedly have been worse if she had stayed at home. To Fanny Price, her parents come as a disappointment. Fanny's father is a drunk Fanny can see that her mother is a "partial, ill-judging parent...who neither taught nor restrained her children." Mrs. Price simply does not care--except for William and Betsey. Fanny, since she has been away for so long, is regarded as a novelty, but not as one noticed by her mother for very long. Both parents ignore her, and she spends much of her visit eagerly anticipating when she will be able to return to Mansfield Park. Where the Bertrams seemed distant, they are now seen by her as more precious than ever.

Perspective of Carl Jung Essay

The most obvious thing Carl Jung had an opinion was the psychology of the times, and how the mind worked. His main interaction of the ideas of the time was through his, what one could call, feud with Freud. Freud believed that there were two parts that affected human thought and action: the conscious, and the subconscious. The conscious was what we thought, believed, and other things that we were able to easily access in our minds, such as strong memories. The subconscious however, was everything that affected our behavior and though, but wasn’t easily reachable, such as recessed memories and thoughts and instinct. Jung’s system was a slightly more complex system made up of three parts: the conscious, the subconscious, and the general subconscious. The conscious was basically the same, but the subconscious lacked Freud’s instinct, and the general subconscious was totally new. Jung believed that every human being tapped into a general subconscious, which allowed instinct, similar reactions to things, and another key subject in Jung’s psychology: Archetype and symbols. In Jung’s psychology, he believed that there were many symbols and ideas that were immediately recognizable to people of any education, race or class. The thing was that since this was a part of the general subconscious, we were likely not even able to recognize that we recognized these symbols! This recognition may stem out of an emotional response, or a simple nagging feeling at the back of the mind, if anything at all. Another important pillar of the Jungian psychological ideas was the interpretation of dreams. Again, he ran against Freud in his ideas about interpreting dreams. The Freudian method of ‘free association’ allowed for any detail of the dream to be focused upon, and continually broadened upon until the ‘problem’ was found. The Jungian method believed that the dream as a whole had a specific purpose. The overall feeling, topic and main details of the dream were focused upon in this method rather then any individual one.