The Populist and Progressive Movements Essay -- Progressive Movement P

The Populist and Progressive Movements The Populists and Progressive were form of movement that occurred during the outbreaks of the workers union after the civil war. The populists began during the late 1800s.The progressive began during the 1900s. There are numerous differences between these two movements, but yet these movements have many things that are similar. Farmers united to protect their interests, even creating a major political caller. The party was called the peoples party which became known as the populist party. Populists drew its strength from rural areas. Populists tended to be poor and uneducated. They had ideas such as government ownership of major industries. The Populists supported labors pick out for an eight hour work day. The most controversial Populist demand concerned the money supply. Farmers being both sellers and debtors, saw inflation as a way to improve their standard of living, but they wanted to widen the money supply. Farmers convinced t he government to use silver as well as gold to back the money supply. The congress passed the Bland-Allison Act and the Sherman Silver Purchase. Populist platform urged congress to authorize free and unlimited minting of silver. The Populists were united in favoring the minting of silver to expand the money supply. Democrats agreed with the Populist, but most Republicans favored the gold standard and a smaller money supply. Democrats agreed on a presidential campaigner that was with the mint silver, wh...

Goup Decision Making Essay -- Managing Management Business Essays

Group Decision MakingLet?s define what is Group Decision Making, decisions made by committees, think tanks, teams and groups. They may include borrowers, lenders, producers, buyers, scientists and otherwise experts, environmentalists, and real estate developers and so on. Decision making skills is one of the most important aspects of management. It involves personal and interpersonal skills, fact finding, logical thinking, creativity, analytical ability, sensitivity to others and assertivenessWhat ar the key rates in making a decision?Whether decisions are straightforward or complex, a systematic approach will bear to success. ?Setting objectives An objective is a specific step, a milestone, which enables you to accomplish a goal. Setting objectives involves a continuous process of research and decision-making. Knowledge of yourself and your unit is a vital starting point in setting objectives. Strategic planning takes place at the highest levels other managers are involved with operational planning. The first step in operational planning is defining objectives - the result expected by the end of the budget (or other designated) cycle. Setting right objectives is critical for effective exploit management. Such objectives as higher profits, shareholder value, and customer satisfaction may be admirable, provided they dont tell managers what to do. They fail to specify priorities and focus. Such objectives dont map the pilgrimage ahead - the discovery of better value and solutions for the customer. The objectives must be focused on a result, not an activity, be consistent, be specific, be measurable, be related to to time, be attainable.?Collecting information There are several ways to gather information. You can collect information from people, documents, performance data, and observation of events. Also, there are a number of methods for gathering information, including traditional measurement approaches such as tests and ratings, as well as more investi gative procedures such as observation, interviews, expression studies, and literature review. Each of the chapters in this handbook contains key criteria for the development and use of an effective technology infrastructure. If you employ these criteria as a guide, the first part of your rating will really be an audit in the sense that you will be looking retrospectively at the work ... ...sunderstood and sometimes resentful. Second, the minority members frequently feel that the voting has created two camps within the group and that these camps are now in a win-lose competition The minority feels that their camp lost the first round, but that it is just a matter of time until it can regroup, pick up some support and win the next time a vote comes up. In other words, voting creates coalitions, and the preoccupation of the losing coalition is not how to implement what the majority wants, but how to win the next battle. If voting is to be used, the group must be sure that it has cr eated a climate in which members feel they have had their day in court--and where all members feel obligated to go along with the majority decision. epitomeComplicated issues often require the creation of a complex group and cooperation of the groups members to resolve the issues. In order to achieve consensus between members, the group should employ a facilitator and apply rules and guidelines of behavior. The chances that a diverse group can attain the goal of consensus are greatly increased when the group follows an established set of rules with the assistance of a facilitator.

Ministers Black Veil :: Character Analysis, Hawthorne

Nathaniel Hawthorne has always been caracterizado for using symbols and ambiguity on all of his stories. This is the case in The Ministers Black Veil where he introduces the myth of Minister Hooper, a religious man that starts wearing a vague veil on his face until the twenty-four hour period he dies. While re reading the Ministers Black Veil it is impossible just to come up with one conclusion of the motives why Minister Hooper puts on the veil. Since Hawthorne uses the act of ambiguity in this parable for the reader to come to their own conclusion, there ar a significant amount of interpretations of the Ministers black veil. The reader becomes acquainted with the protagonist at the crucial moment of his life, the moment in which he decides to wear a black veil on his face. provided every reader encounters the same question, why did Minister Hooper put on the veil?NEED A TOPIC SENTENCE The very beginning of the story is a portrait of a happy everyday life in Milford - merry c hildren are willing to make fun of a gravers gait, spruce bachelors are looking sidelong at the pretty maidens and a sexton is tolling the bell - and its light-hearted mood contrasts with that of the rest of the story. It scores us a taste of what the parsons life was like originally his decision to wear his black veil.When Mr. Hooper appears wearing a black veil swathed about his forehead, and hanging down over his face, so low as to be shaken by his breath (1) a period of alienation starts in his life. This event is not expected since Mr. Hooper is a gentlemanly person (1) and has the reputation of a of a good preacher, but not an energetic one he strove to win his people heavenward by mild, persuasive influences, rather than to drive them at that place by the thunders of the Word (2). The veil itself, Hawthorne tells us, consists of two folds of crape which entirely conceal Mr. Hoopers features, except the mouth and chin, but probably did not intercept his sight, further than to give a darkened aspect to all living and inanimate things(1). E. Earle Stibitz explains how Mr. Hoppers is shown as an essentially weak man, poorly prepared by his mateless solitude, his somewhat morbid temperament, and his professional position to deal in a stable way with an absorbing religious idea that harmonizes with his personal and vocational prejudices(188).

Mother-daughter Relations and Clash of Cultures in Amy Tans The Joy Lu

Amy Tan is an American Born Chinese, daughter of immigrants, and her family percentages many features with the families visualised in her novels. Tans novels offer some glimpses of lifespan in China while developing the themes of mother-daughter relations, cultural adaptation and women with a past. Tans novels sh atomic number 18 many themes and elements, but this paper ordain focus mainly on two episodes of the novel The Joy Luck unify The Joy Luck Club and Waiting Between the Trees and will happen upon references to The Kitchens God Wife and The Hundred Secret Senses. In the first place, mother-daughter relations between Chinese mothers and ABC daughters are not easy ones in Tans novels. They are always problematic. Mothers want to bring up their children concord to the Chinese ways, whereas daughters want to live their own life according to the American Way of Life, despising Chinese habits and traditions, sometimes to the extent of being ashamed of their origins. Amy Ta n herself confessed that, as a child, she used to put a clothespin on her nose hoping to become it pert, to change its Asian shape. In Waiting Between the Trees, Lena St. Clair sees her mother, Ying-Ying as a weak-minded charr who needs constant help. This gist is aroused by Ying- Yings traditional Chinese female fostering. In Ying- Yings times, women used to be educated to be obedient, to honor ones parents, ones conserve and to try to please him and his family. This education is based on Confuciuss teachings during her life a woman has to follow three persons during her whole life at home, she has to follow her father married, she has to follow her husband and when her husband dies, she has to follow her son. Therefore a woman is not supp... ...hers and daughters which have their source in a clash of cultures. In her novels, she reflects Chinese history, traditions, education and superstition, together with may experiences takes from her family history, all of which provid es a convincing model directly inspired in the real everyday life of the Chinese colony in the United States. plant Cited Tan, Amy (1989). The Joy Luck Club. New York ivy Books. -- (1991). The Kitchen Gods Wife. New York Ivy Books. -- (1995). The Hundred Secret Senses. New York Ivy Books. Ng, Mei (1998). Eating Chinese Food Naked. Harmondsworth Penguin. meshwork Liu, Ping (1997). Adjusting to a New partnership A Study of Educated Chinese Women http//www.ics.uci.edu/tdo/ea/chineseWomen.html Interview with Amy Tan The Joy Luck Club Lady http//detnews.com/ circuit card/stories/23098.htm Mother-daughter Relations and Clash of Cultures in Amy Tans The Joy Lu Amy Tan is an American Born Chinese, daughter of immigrants, and her family shares many features with the families depicted in her novels. Tans novels offer some glimpses of life in China while developing the themes of mother-daughter relations, cultural adaptation and women with a past. Tans novels share many themes and elements, but this paper will focus mainly on two episodes of the novel The Joy Luck Club The Joy Luck Club and Waiting Between the Trees and will make references to The Kitchens God Wife and The Hundred Secret Senses. In the first place, mother-daughter relations between Chinese mothers and ABC daughters are not easy ones in Tans novels. They are always problematic. Mothers want to bring up their children according to the Chinese ways, whereas daughters want to live their own life according to the American Way of Life, despising Chinese habits and traditions, sometimes to the extent of being ashamed of their origins. Amy Tan herself confessed that, as a child, she used to put a clothespin on her nose hoping to make it pert, to change its Asian shape. In Waiting Between the Trees, Lena St. Clair sees her mother, Ying-Ying as a weak-minded woman who needs constant help. This impression is aroused by Ying- Yings traditional Chinese female education. In Ying- Yings times, women used to be educated to be obedient, to honor ones parents, ones husband and to try to please him and his family. This education is based on Confuciuss teachings during her life a woman has to follow three persons during her whole life at home, she has to follow her father married, she has to follow her husband and when her husband dies, she has to follow her son. Therefore a woman is not supp... ...hers and daughters which have their source in a clash of cultures. In her novels, she reflects Chinese history, traditions, education and superstition, together with may experiences takes from her family history, all of which provides a convincing representation directly inspired in the real everyday life of the Chinese colony in the United States. Works Cited Tan, Amy (1989). The Joy Luck Club. New York Ivy Books. -- (1991). The Kitchen Gods Wife. New York Ivy Books. -- (1995). The Hundred Secret Senses. New York Ivy Books. Ng, Mei (1998). Eating Chinese Food Naked. Harmondsworth Penguin. Internet Liu, Ping (1997). Adjusting to a New Society A Study of Educated Chinese Women http//www.ics.uci.edu/tdo/ea/chineseWomen.html Interview with Amy Tan The Joy Luck Club Lady http//detnews.com/menu/stories/23098.htm

Acid Rain in Europe :: Papers

Acid Rain in Europe Introduction ============ The atmosphere is like a film of gases, which makes the planet habitable. If this layer was not present at that place would be no life on earth. It is a fact that the health of plants, animals and humans depends upon a very important factor pollution. Although, all kinds of poisonous hazardous is continuing to be put into the atmosphere. These poisonous gases are being produced when fossil fuels are burnt, as a result of this acid rainfall forms which further to a greater extent results in numerous problems damaging forests, lakes, rivers, land, plants and animals. The main culprits of burning fossil fuels are MEDCs, which insist on maintaining their high standards of living. What is acid rain? Rain is naturally sulfurous but the term acid rain is usually referred to as rain, which has been made more acerbic than it should be due to the atmosphere absorbing the gasses emitted from the burning of foss il fuels. The gases are oxides of nitrogen and sulphur. Nitrogen oxide is usually given Nox as there are many of them, sulphur oxide SO2 and water H2O When these mix together they form acids much(prenominal) as sulphurous acid (H2SO3). Acid rain flush toilet be deposited in three ways * Wet deposition - The deposition of pollutants in rain and snow mainly affects upland areas. * Dry deposition - The deposition of gases and particles directly onto terrestrial surfaces. * Cloud deposition - The capture of cloud droplets that contain concentrated pollutants. We can measure how acidic the rain actually is by the pH scale, 7 is neutral, below that is acidic above that is alkaline. A log scale can be used for archetype pH 6 is ten times more acidic than pH 7, so pH 5 is one hundred times more acidic than pH7. Case study An investigation to show how acid rain is affecting Europe. What are the causes of acid rain? Acid rain was first found in Scandina via in the late 1950s and at

Acid Rain in Europe :: Papers

Acid Rain in Europe Introduction ============ The atmosphere is like a film of gases, which makes the planet habitable. If this layer was not present at that place would be no life on earth. It is a fact that the health of plants, animals and humans depends upon a very important factor pollution. Although, all kinds of poisonous counterbalance is continuing to be put into the atmosphere. These poisonous gases are being produced when fossil fuels are burnt, as a result of this acid rainfall forms which further more(prenominal) results in numerous problems damaging forests, lakes, rivers, land, plants and animals. The main culprits of burning fossil fuels are MEDCs, which insist on maintaining their high standards of living. What is acid rain? Rain is naturally acid but the term acid rain is usually referred to as rain, which has been made more vitriolic than it should be due to the atmosphere absorbing the gasses emitted from the burning of foss il fuels. The gases are oxides of due north and sulphur. Nitrogen oxide is usually given Nox as there are many of them, sulphur oxide SO2 and water H2O When these mix together they form acids much(prenominal) as sulphurous acid (H2SO3). Acid rain arouse be deposited in three ways * Wet deposition - The deposition of pollutants in rain and snow mainly affects upland areas. * Dry deposition - The deposition of gases and particles directly onto terrestrial surfaces. * Cloud deposition - The capture of cloud droplets that contain concentrated pollutants. We can measure how acidic the rain actually is by the pH scale, 7 is neutral, below that is acidic above that is alkaline. A log scale can be used for shell pH 6 is ten times more acidic than pH 7, so pH 5 is one hundred times more acidic than pH7. Case study An investigation to show how acid rain is affecting Europe. What are the causes of acid rain? Acid rain was first found in Scandinavia in th e late 1950s and at

Family Assessment: Pratt and Cartwright Essay

The movie Tyler Perry The Family That Preys is about Charlotte Cartwright (Kathy Bates) who is a white wealthy socialite and her dear friend Alice Pratt (Alfre Woodard), an African-American working class adult female of high ideals. These two welcome banged a lasting friendship throughout many years after all the ups and d gives of life.Alice Pratt, a hard working Christian womanhood, who raised her two daughters Andrea (Sanaa Lathan) and Pam (Taraji Henson) while managing a simple diner of her own. While Charlotte owns a very profitable construction company in the area in which they both live. After graduation from college Andrea decides to work in a construction corporation owned by Charlotte Cartwright while her sister stays with Alice to work in the diner.Andrea is married to construction worker Chris (Rockmond Dunbar), who works in the same corporation as his wife but dreams of starting up his own business with his brother-in-law Ben (Tyler Perry). throughout the movie Alice s self-centered newlywed daughter Andrea is betraying her trusting husband Chris by engaging in a torrid affair with her boss and mothers better friends son William (Cole Hauser).While cheating on his wife Jillian (Kadee Strickland) with a string of on handout dalliances with his mistress Andrea, Williams true focus is to exchange Abby Dexter (Robin Givens) the COO of his mothers lucrative construction corporation. Meanwhile, Alices other daughter Pam, a kind but no nonsense woman married to a hard working construction worker Ben, tries to steer the family in a more positive direction.While Alice travels with Charlotte on a highroad trip, the ambition and infidelity of William triggers a series of events that will affect relationships in both families. Suddenly, their lives become mired in turmoil as their adult childrens extramarital affairs, unethical business practices and a dark paternity secret derails family fortunes and unravel the lives of all involved.This movie is based in a modern day southern city, mostly likely Atlanta, Georgia, and revolves around two families from completely different financial, ethnic, and spiritual backgrounds. Both of the main characters are business owners but that is one of few things they throw off in common. Alice is woman who is very religious woman but it comes to Charlottes religion it is implied that she is not very religious at all. Both women own their own businesses. Alice who owns a diner is depicted to be struggling to get by while Charlotte is the head of a major construction company has everything she of all time wanted and seems to want for nothing.The educational level of these characters is not stated, but it seems that any education has nothing to do with life experiences, their friendship, and how they run their businesses. Alice is depicted to be a loving mother to her two daughters, while Charlotte comes off to be cold and harsh to her son and daughter-in-law. Both women are the matriarch of their f amilies and are without a husband. Charlotte lives in a big mansion that sits on top of a hill. While Alice lives in town. Both women seem to be well know in the community. Alice is known for her gentle kind heart and Charlotte for her ruthless and witty business practices.Both women have various family issues that seem to be ignored by them throughout the movie. This defense reaction of the past seems to brew its ugly head towards the end of the movie and causes both women to confront the issues they have been putting on the back burner. Alice tries to pass on her religious and moral beliefs to both her daughters, but Andrea seems to have plans of her own. She is very resentful towards her mother for letting her return run off with another woman. She feels like her mother should have fought for her father instead of letting him run off with some woman and leaving them behind broke and struggling.Alice tries to explain to Andrea that what happened to them happened thirty years ago and the style she is going down by having an affair with William isnt going to come out the way she expects. Alice tells hers daughter that she needs to try and let go of what happened in the past and that William and her are from two different worlds. She tries to tell her daughter that he will not leave his wife and child for her and that she is ruining her life by have this affair. She tells her daughter that this was not how she raised her children. She tells her daughter that she cant make herself happy bringing misery to others. Andrea tells her mother shes going to enjoy the ride all the way. On the other hand Charlotte doesnt trust her son or his intentions. It seems that he reminds her of his father.She makes this evident when her daughter-in-law Jillian comes to her and tells her that she found out that William is having an affair and it has been going on for years. She tells her daughter-in-law that she thinks shes weak and thats why shes never really cared much for her . She explains to her daughter-in-law that in order to be a Cartwright woman she has to be able to en dour many things to enjoy the comforts that comes with the title. She tells her that his father did the same thing to her and Cartwright men are the kind of men that wonder and they have to be the kind of women that stay a few steps ahead. She explains to her that she now has the upper hand in the relationship and she holds all the cards and its up to her how she plays them.Both the Cartwright and the Pratt families have unhealthy coping skills and have big problems with denial. Whether is the way Charlotte interacts with her son and daughter in-law or the feelings of resentment that Andrea feels towards her mother for letting her father leaving them for another woman. Both of these families have unresolved issues that affect their everyday lives and the decisions that they make. This is depicted in the movie by various actions by its main characters.Things such(prenominal) as Andre as unhealthy relationship with a married man, William going behind his mothers back to try and steal the company from up under her or even Charlotte, unbeknownst to Alice, convincing her to take a road trip West after finding out she has been diagnosed with Early-Onset Alzheimers. Each somebody in this movie has a difficult problem with facing the truth that seems to be staring them right in the face. Each familys core issues and their softness to resolve these problems are tearing them apart.I believe if it wasnt for her Alices strong belief in God she would have buckled under the stress of her families inadequate decisions. Because she believed that when trouble hit if she stayed faithful and prayed that everything would work itself out. Whereas Charlotte believed that she controlled her own destiny through strategy and manipulation. The core differences between these two families are that the Cartwrights believed that money and advocator are the most important things in life. Whereas the Pratt family, with exception of Andrea, believed that good things come to those who are faithful and good to others.References Perry, T. (Director). (2008). Tyler Perry The Family That Preys Motion Picture. (2010). Retrieved April 28, 2010, from The Internet Movie Database http//www.imdb.com/title/tt114279 Friedman, M., Bowen, V., Jones, E. (2003). Family Nursing Research, Theory, and habituate 5th edition. Saddle River, New Jersey. Pearson Education, Inc.

Experience Economy

Lecture 1. EXPERIENCE ECONOMY when the person buys consider, he pays to spend time enjoying a series of unforgettable events that a company stages - as in theatrical businesses must orchestrate play memorable events for their clients pic EE is applied- new experience concept, experience included ins go and products, experience venues, additional offerings supporting memory of the experience The anatomy of an get word 1. The First part/ BEFORE The expectation 2. The Second part/ DURING Breakaway from the common life 3. The Third part/ AFTER The memorable experience EXPERIENCE HYBRID combination of 2 different sectors/products creating a unique experience to the customer ( for example cafe with a travel store and a book store) Lecture 2 The 4 Realms of Experience ENTERTAIMENT Something that entertain the customer, and something that is relaxing and enjoyable without creation to thorough. An active professional communication to a passive receiver/customer is a passive as pect of an experience when the customers are entertained, they are not real doing except to responding to the experience ( enjoying, laughing, etc. customers passively absorbed through the senses EXAMPLE cinema, concert, sport event What entertainment would help your guests to enjoy the experience better? How force out you make the time more(prenominal) fun and more enjoyable? EDUCATIONAL Learning takes place during everyones life and in all situations. It can be the encyclopedism based on experiences, called learning by doing and it can also be the learning that takes place in an fundamental interaction between the person and its surroundings is fundamentally active aspect the guests absorb the events unfolding before them the educational events must actively engage the mind What do you want your guests to learn from experience? What interaction or activities will help engage them in the exploration of certain knowledge and skills? ESTHETIC Is the sensuous realisation . Is subjective and determined by culture and is lots about art, nature, music and food. passive aspect of an experience to create an atmosphere where the guests will feel free to be the guests immerse themselves in an event or environment when the event has only little or no effect on it, they leave the environment untouched What can be done to kick upstairs the esthetic value of the experience? What would make your guests want to come in, sit down, and just hang out? How you can do to make the environment more inviting and comfortable ESCAPIST Is the escape from the reality It can be an intentional or unconsious escape from the reality In both cases there is a massive degree of empathy is an active aspect the guest of this experience is completely immersed in it the guest becomes an actor able to affect the actual performance EXAMPLE earnings is a great place for escapism What you should encourage guests to do if they are to become active participants in the expe rience -experiences can be built well-nigh one or more of elements. -where the strongest experiences consist of more than one of these elements. The more elements included in a experience, the stronger and more memorable the experience gets. THE EXPERIENCE inhabit is a place where we alive our experience- the stage, the staff, other customers and waiting time these factors are affected whole experience for the customers ? THE STAGE Where, How long, optic picture, differentiation, attracts customers, affect feelings and behavior the visual place where the people alive the experience decoration, details are very important- memorable experience ? THE STAFF Meeting new customer Create an experience Disney World ( Mickey Mouse figureoutfit) ? OTHER CUSTOMERS- positive or forbid sites of many other customers ? WAITING TIME often like a negative aspect EXPERIENCE OVER TIME The Pre-experience Planning the trip or experience Expectations The experience ( during ) The four realms Th e After-experience Memory (pictures) Expectations ( are they met) Narrative of the experience The familiarity of sensesSmell, Taste, Sound, Feel, View pic Lecture 3 Variety -means producing and distributing product choices to outlets in the hope that some customer will come along and buy them Customization customizing a help can be a sure route to staging a positive experience customizing a good automatically turns it into a service stack customization ? is supported by several conditions increased demands for individualized products, information- and production techniques allow mass customization COLLABORATING Cust. The Exploring Experience the consumers are helped to take the choice and actively NIKE,Ikea ADAPTIVE Cust. The Experimenting Experience helps customer to find the right configuration does not change the product the selection of TV-channels COSMETIC Cust. The Gratifying Experience the packing is adapted to the consumer, not the require product- personali zed delivered as the consumers want Interflora TRANSPARENT Cust. -The Discovering Experience -the product is adapted to the consumer and the consumer do not have to do anything Lecture 4 EVENTS an event is a single or periodic returning event defined by time and space are planned in preparation for observation and corporation Types of events ? as a product World Cup, The Olympics , The local city party, Eurovision Song Contest ? in marketing and sales diesel, penthouse, product samples The model for an events DNA -unique, historical, unpredictable, predictable, genius quality, audience interaction, history narrative, media friendly, forging identity 5 CATHEGORIES OF THE AUTHENTICITY Natural authenticity (the original) Original authenticity (original in design, first on market) Exceptional authenticity (implemented with ideal empathy and compassion) Referential authenticity (the product has a context which is linked to the history/culture) Influential authenticity (the pro duct which to take the customer to a higher(prenominal) level) 4 PRINCIPLES OF THE ACTING PLAY MAKE THEIR DAY BE THERE CHOOSE YOUR ATTITUDE Lecture 5 IT- Information technology this is one of the important aspects in the experience economy since more and more types of experiences become IT-based is an important tool used to make experiences efficient The purpose of experience economy The fault economy picpic

Learned Helplessness in the Workplace

Running Head well-educated Helplessness in the Workplace Paper Learned Helplessness in the Workplace Psychology 320 November 22, 2010 Professor Sprinkle Abstract In the late 1960s and early 1970s Mr. Martin Seligman began to study what effects surroundings deplete on not only animals, but human beings. His studies were an attempt to determine what ramifications outside influences could have on a live beings motivation and drive for success. He started his studies by giving rats electric shocks.They were inadvertent and without cause, and this was so the rats had no way of reasoning what could cause or prevent the shocks, and how to avoid them. What he found, was that eventually the rats would give up on trying to avoid or escape the shocks. Seligman eventually applied these studies to human infants and what he discovered was a speculation he deemed, Learned Helplessness. Learned Helplessness in the Workplace When Martin Seligman chose to study human infants and the effects of out side influences, he wanted to determine whether a lack of control over sensations surroundings could lead to a lack in motivation.What he found was that just like the rats, humankind would influence succorlessness, and hence the reason his theory is known as the Learned Helplessness speculation. In short, the theory states that with no control over ones surroundings, the response lead be succorlessness. He also found that those who learn this testament have an interference with the rest of their development. They may have emotional problems along with anxiety and depression as adults. one and only(a) of the ways that Seligman believed barbarianren learned helplessness was if in that respect was no correlation between actions and there outcome.Just like the rats who tried to escape but where still punished with shocks, they matte that no function what they did the outcome would be the same. Children who had parents with poor parenting skills or who didnt recognize their successes, learned that no matter what they did, it didnt change the outcome. Kids who agitated in aim may begin to fail repeatedly as they would feel that even if they did try, they would fail. People who have learned helplessness suffer from low self-esteem, and t break to strike themselves for everyaffairWhile studying learned helplessness in humans, Seligman found that it also tail ending be associated with different ways of thinking about(predicate) the events that form persons ex contriveatory style. Seligman believed there were three major components of explanatory style associated with learned helplessness. He termed those as permanence, pervasiveness, and in-personization. Permanence pertained to the idea that no matter what happens or the events leading up to them, the outcomes were in fact permanent. Pervasiveness referred to the thought that if some(prenominal)thing negative happened in one situation it would happen in other situations as well.For instance if a person struggles with math, they then look at they are stupid and struggle in every aspect. Personalization, the third and final component of explanatory style, refers to whether one will attribute negative events to their own flaws or to outside circumstances or other people. Most people with Learned Helplessness will attribute everything to their own flaws or shortcomings. Seligman believes in order to help a person overcome Learned Helplessness they must(prenominal) strive to Learn Optimism.He believes parents and others who celebrate young kids mastery of new subjects can lead to optimism as well as their own attitudes toward life. In my own position as a business owner, I believe I have employed a young woman and possibly a few others with who had learned helplessness. There is one young woman in particular who debatemed to struggle with the struggles Seligman outlined in his theory. I felt a daily battle in trying to convince her she could change her life and the outcomes o f the events in her life if she became actuated.When I bought my health club Cassie was the young woman who was the receptionist at the front desk. What I quickly learned was that Cassie had two drug addicted parents who had spent her entire life depositing each other up, a father who was in and out of jail who tried to use her to get drugs, and a suffer who tried to get her to do drugs with her. I quickly recognized in Cassie the ability to be different than her upbringing, but I couldnt see a desire from her to get there. She had an inner voice that told her she never could be successful, as mediocrity was all she felt she deserved.I revengeed her for her figure in attempt to motivate her, but it seemed no matter what promotion or reward I offered I couldnt get her incite to make changes in her life. She would come to work on time, and do what was asked of her, but I never saw any motivation to rise above and excel to the next level, even though I could see she was naturall y intelligent and cap suitable of many things. I felt for Cassie as I am not sure she ever had a chance given her parents, but I couldnt change her as I so wished I could.No amount of positive praise or reward could convince Cassie that she could change her life, even though her intelligence was high and her ability was great. She just didnt believe it was possible. I tried for four years to be a role model for Cassie, and there were many days when I thought she was making the choices to change her life, but she never followed through as she genuinely believed change for her was impossible. Cassie had tried for her entire youth rise above both her parents, but eventually she felt no matter what she did the end was inevitable.Its as if she predetermined her future by thinking it was going to be the worst future possible. In the end it seems she figured if she couldnt beat her parents, she should join them. I tried very hard to be a positive impact for Cassie and help change her lif e, but the damage that she had incurred seemed to be too great. No matter what I did, she couldnt become an optimist or change the way she felt about the outside influences in her life. No matter how hard I encouraged or pushed her in a positive direction, she always wound up back on the bottom because she truly believed that is where she belonged.I ofttimes think about her and wonder if there is anything else I could have done to help her crawl out of her life and into one she was worthy up, but in the end I think that she couldnt change her way of thinking and truly believed the type of life she had was meant to be permanent. She is living somewhere now in a rundown apartment off of welfare with her young daughter who I believe will turn out exactly like her. She has no job because she doesnt want to lose her food stamps and welfare, and she is back on drugs.My only hope in life is that somebody will be able to walk into her life and tell her daughter that she is smart, and capabl e of so much in life. I have learned from Cassie the value of celebrating a childs little successes, and encouraging them to be something in life. Its sad, but Cassies case of Learned Helplessness has taught me about promoting optimism, and I plan on spreading it to any children I come in contact with. References Learned Helplessness (2001) Encyclopedia of Childhood and Adolescence. Retrieved at http//findarticles. com/p/articles/mi_g2602/is_0003/ai_2602000349/Theory image Major Theorist(s) Time Period Created Key Theory Concepts First Grand Theory WILL Socrates, Plato and Descartes Ancient Greeks and 17th-18th centuries Socrates and Plato literally broke down the concept into legal opinion and body. Mind over matter. According to Plato there was a way to keep body in check. This could be accomplished by the will. In other row the will was in control of all aspects of intention both bodily needs and that which would be considered spiritual. Descartes was convinced that motivation was the will. He believed that the will was in commove of whether to act or not to act.Bodily needs pleasures, pain, impulses were just means to an end. Will had the ultimate say. He and other philosophers at the time were convinced that they had the answer. In the end the will turned out to be something of a mystery. In relations with just the will to explain motivation, it just proved to be a map and it was not universal in its theory because some people had much willpower than others. Second Grand Theory Instinct DarwinWilliam JamesMcDougall 19th-20th Century Darwins thoughts were dealing with the biology of mankind.His theory is still being dealt with today. Religions and scientists still trying to prove or disprove his theory. His main distinction was between animals and humans. Darwin took away the idea of will when he was able to show that animals were able to use their resources (motivation) to adapt to like humans. So in this sense the will was no longer an explanatio n of motivated behavior. James theory consisted of introducing stimulus into the picture. Reflex and instincts is what makes human motivation. McDougall took the research on a generation after Darwin.Once researchers embraced this idea the next thing to do was to bring up the instincts. This became a daunting task. On top of that the instinct theory was exposed as circular. In other words, instinct theory failed because theorists were unable to determine if instincts really exist. Third Grand Theory Drive Sigmund Freud Robert Woodworth Clark Hull 20th Century Freud, all behaviors were satisfying needs. Behavior serves bodily needs and drive acted as a guard or middleman to ensure that behaviors occurred when needed for comfort of the body. Satisfaction of the bodily need quieted drive.Freuds theory was crushed due to three factors (1) overrating of biological forces (2) overreliance on data taken from case studies of mentally ill individuals and (3) ideas that were not scientifi cally testable. Hulls drive theory did had one thing the other will and instinct did not have and that was prediction. Drive came from environmental conditioning which marked the beginning of scientific study of motivation. If the answer to the environmental caput could be answered as to the motivation created then, one would be able to manipulate or predict motivational states in the laboratory.Eventually though drive met its fate too. It was make up that drive reduction was neither necessary nor sufficient for learning to occur. Robert Woodworth responsible for the so called dynamic interactional metaphor of nature vs. nurture. He saw the inseparable task of psychological investigation as the give and take between the organisms mentality and the requirements of its physical and social existence. According to the scientific human being of the 21st century these thoughts are holding the discipline back. aspiration Setting Locke Late 1960s Mini-theories represented attempts by r esearchers and theorists to focus on more and more detail aspects of behavior rather than to account for ALL motivating factors by relying on one single theory. As a result of this emphasis, mini-theories were developed to help explain some but not all of motivated behavior. For example, mini-theories might attempt to explain why a student is performing poorly in elementary school or why Mini-theories became popular because they focused largely on cognitive approaches to understanding behavior.They represented a reaction to the idea that humans are inherently passive. They also reflected a growing need for psychology to provide answers to questions that had all important(predicate) social implications or solved problems that were socially relevant. Edwin Lockes Goal Setting Theory states that people who set goals for themselves will become motivated to achieve those goals, solely as a result of making those goals. Furthermore, those who set specific goals that are more difficult a re able to achieve a higher(prenominal) level of performance than those who set easier and abstract goals.The Goal Setting Theory outlines five important principles of goal setting that motivates individuals and they are clarity(measurable and unambiguous goals with a specific completion time ensure that there is no misunderstanding about what is required to reach the goal), challenge (difficult goals are often more motivating than easier goals), commitment (when there is a strong commitment to the goal, there is a higher level of motivation), feedback (it is important to provide opportunities for clarifying and reassuring), and task complexity (allowing time for people to achieve the goal or learn what is needed to achieve the goal).One important aspect of the goals is that they must be specific, measurable, achievable, realistic, and time bound (SMART). In 1975 the theory was scientifically proven by researchers Latham and Baldes. Common criticisms of this theory are that it is a proficiency rather than a theory, it can produce undesirable competition, and it emphasizes some aspects over others (quantity over quality). Cognitive variance Achievement Motivation Learned HelplessnessOthers? FestingerAtkinsonSeligman 1950s19641975 The Cognitive Dissonance Theory is based off of the idea of cognitive dissonance.Cognitive dissonance is the ill-fitting feeling that arises from having two conflicting thoughts at the same time. Dissonance is referred to as the uncomfortable feeling and can often be projected as feelings of guilt, embarrassment or immorality. Dissonance can also be greater in some cases such as with big decisions or decisions that will have a great impact, decisions that are particularly difficult to solve (such as with two like decisions), and decisions that are concerned with oneself.This theory states that when a person has these conflicting thoughts, then they will be motivated to resolve the conflict as humans dispose to seek consistency wi thin their thoughts. Often there are three ways that a person will resolve the conflict. They may change their behavior, rationalize their behavior by changing the conflicting beliefs to reduce dissonance (such as by reducing the importance), or justify the behavior by adding more beliefs that will reduce dissonance (such as focusing on strengths).It is important to note that one will be more likely to change their attitude or beliefs as there would be less dissonance involved, rather than changing ones behavior. Atkinsons theory states orientation is the result of two discover motives the motive of achieving success and the motive to avoid failure. A persons motivation to achieve success depends on three factors the need to succeed, the persons estimate of the ability to success and likeliness of succeeding, and the incentive for success.The motive to avoid failure shares the same three conditions, but in relation to avoiding failure. This theory has been criticized due to the fa ct that a persons needs must be known before behavior can be affected. The Learned Helplessness theory speculated after testing on dogs, that humans too learn to be helpless when placed in a situation in which their actions seem to not have an effect, leading to depression. It has been criticized for not distinguishing between universal and personal helplessness.

Cyber Bullying Essay

I watched a close companion of mine in high school become the dupe of cyber push around. She slowly started drifting from her friends, her family and other good deal close to her. She changed the counselling she looked at herself, other people, and the overall military man. Depression is adept of the largest k at a timen symptoms or effects of push around in general. many other effects could be the idea of low self-esteem, along with self-worth. The idea of having no religious belief in other people, or the world is another common symptom. Many people say that in that respect are not immediate or long term effects to cyber intimidate, but I argue that cyber bullying has immediate effects which some can be long term, and in extreme cases life history altering. One mortal could end up changing someone elses life forever due to say one text message, tweet, or Facebook post. The real psyche is, were the kids of the days of manifestation to side bullying better off than th e kids of our age, the age of cyber bullying? Depression, takes a toll on everyones life in all different aspects. Depression affects your psychic health.The thoughts are unceasingly putting you down, which will in turn affect your self-worth. When people are always putting you down, saying youre not corking enough for other people, or yourself. Depression may be one of the most severe effects of cyber bullying it can turn into something much to a greater extent serious, such as suicide. People dont always realize how much they can hurt another person with just actions or words. Cyber bullying, in my opinion could be much worsened than just face-to-face bullying. At least, when bullying could wholly occur face to face, you were respectable in your own home, extraneous from your personal bully. Now within the age of cyber bullying, someone could continue to harass you even erst fleck youre away from them. Which I feel adds to the dupe of the cyber bullyings affects. Your self- worth is very important to a person, and when youre being talked down to, on a daily basis, you become a self-fulfilling prophecy.When this happens, you begin to rely all the things people are telling you, you become the person they were telling you are, even when you truly arent. The idea of not trusting being able to trust other people, along with people youre close to in life, is a sad idea. You should be able to trust people in your life, people youre with every day. When youre unable to trust the people in your life, you begin to revert into yourself. Reverting into yourself is the idea of not being able to tell anyone else the way youre sense of touch or your thoughts. Along with this idea comes a sense impressionof being overwhelmed to a breaking point. Being this overwhelmed in life is unhealthy, for your companionable health. Your favorable heath may not seem analogous an important aspect of health, but it tends to be, although it isnt as important to some people as i t is to others. Some people need to be very social, and need to be around other people. Other people dont need that constant sense of company. For the person who needs that constant self of company, this is a lot more dangerous because if their social health becomes damaged enough, their mental health will as well become damaged, which in an extreme case could lead to depression.Also, not being able to trust anyone around you, could turn into a question of self-trust, because you being to question your own judgment with who you choose to give your trust to. One example of cyber bullying and its effects is an ABC Family Original Movie, Cyberbully. Taylor (Emily Osment) is a high school disciple who finds herself as a target of cyber bullying surprisingly, by her fellow students on a popular social networking website, Cliquesters. After Taylors little brother hacks her account and writes an abusive status that gets her classmates to start posting insulting comments, calling her a s lut and a whore. After Taylor finds out what her classmates think of her, she doesnt want to go to school anymore from the very beginning of her cyber bullying. As the rumors and bullying get worse, Taylors friends turn against her. Now, Taylor is without any friends feels alone and worthless. At this point, she wants to commit suicide, and continues to make an attempt. one time Taylor posts the suicide video, her best friend comes to be by her side and help her. at once her best friend gets there, Taylor was struggling to open the pill bottle. Realizing her best friend came to be by her side, she noticed she isnt alone. After taking anti-depressants and having one on ones with her doctor, along some of her treatments, her doctor recommends Taylor to attend a teen therapy guard group. Surprisingly, the recommended support group truly does help her. After the support groups, she felt somewhat better but she will never completely heal from cyber bullying. Cyber bullying is always th ere and will never completely go away. As in the movie, cyber bullying isnt only lasting during the incidents its a life-long issue. The victim will always live with the effects of their in a sense, torture. Most people assume bullying is a once in a life time experience, that its only lasting while the person is living through it,this isnt true. Especially with cyber bullying, it corset on the internet forever. Regardless, if someone deletes the pictures, the comments, the posts, it stays there forever, in the history of the internet. Its always in the back of the persons mind that these things are out there, for everyone to see. I personally deliberate that the old days of bullying were less psychologically damaging. Of course, every person who is a victim of any sense of bullying will always lose from their experience.The old face-to-face bullying isnt out there to be viewed day to day for the rest of the existence of the internet like the new online bullying. Once your face-t o-face bullying incident is over, and you leave your attacker, its over with for that day. There wont be any reliving this exact experience once youre in the safety of your own home. Whereas, with cyber bullying, even though the person may not want to, they will tend to look back at the posts, comments and pictures, to see how many people father viewed this specific incident over and over again. With every view, like, and extra comment this specific thing digs deeper and deeper into the victim, its not becoming more public, more and more by the second. Which do you think is worse, experiencing it face to face, or your embarrassment being public to every person who has access to the internet? According to the New York Times, an innocent twelve year old took her life due to cyber bullying along with physical abuse.Due to social networking, such as Kik Messenger and ask.fm ca utilise Rebecca Sedwick to lose her self-esteem and most importantly, she lost herself. She was told to drink some bleach and die and go kill yourself. One of her bullies cancelled all of her friends against her so she had no one to either lean on, cry to nor talk to this is what made her realize she was all alone and she started to hate herself (www.nytimes.com). Rebecca isnt the only girl who this has happened to. Some statistics show that over twenty five percent of adolescents and teens fuck off been bullied repeatedly through their cell phones or the Internet and over half(prenominal) of young people do not tell their parents when cyber bullying transpires (www.bullyingstatistics .org). Rebecca was somewhat smart, she told her parents what was going on online and through text messaging but her parents help, wasnt right enough.Cyber bullying is definitely worse than regular bullying. When someone getsbullied, the victim can run to their home or to a safe place in cyber space, that safe place doesnt exist. In England, a survey was taken with children of ages between eleven and ninete en, statistics show that twenty three percent of girls and fifteen percent of boys have been a victim of cyber bullying while six percent of girls and eight percent of boys have admitted that they cyber bullied others. Thirty one percent of girls and twenty percent of boys have witnessed cyber bullying but did nothing about it. Fifty four percent of girls and thirty percent of boys admitted they have known someone who has been a victim while thirty three percent of girls and fifteen percent of boys also admitted they knew someone who has cyber bullied. Shockingly, thirty percent of girls and forty eight percent of boys have never experienced cyber bullying (OBrien, 6). This survey was taken in 2006 you can only imagine how much the numbers could have possibly changed to 2013.Have you ever wondered what it would be like to be cyber bullied? I always wondered what it would feel like to not have a safe place to be until the middle of my freshman year I became a victim of cyber bullying . It was the worst experience of my life and Im still scared to post things on social media. Nothing is worse than feeling alone and empty. When I was a freshman in high school, a website called formspring.me became popular. Formspring.me is a website where anyone with an account can ask people questions anonymously. Most people on this website can be extremely personal, abusive, and cruel. While surprisingly, others can be helpful. I know Ive made mistakes in my life, everyone has, but I was viciously attacked online to where I would cry every night. I was told to go die, no one would actually care or please kill yourself. Most of my messages were mostly the same and I was so unsure as to what to do with myself.I was bullied in school and online and I had no place to feel safe. I figured no one wanted me to be around, and everyone elses life wouldnt be any different if I wasnt around. I felt this way until my cousin came to my domicile to talk to me. She made me feel like I was lo ved and not alone she later brought in my entire family where I started to feel I used to before I was a victim. My family made me feel that I have a purpose in life and I was brought into this world for a reason. I am definitely not the same person I was. Even though cyber bullying is a vicious form of mental abuse, I trust it has made me a better person, stronger.Many people claim that cyber bullying isnt as bad of an issue as old fashioned face to face bullying, that there are no long lasting effects, that the person doesnt suffer as much. Thats wrong, cyber bullying is in reality worse than old fashioned face to face bullying. The person, (victim) cant get away, theyre harassment is always there, always lurking waiting for the computer to be off-key on, or social media to be checked on the smart phone. Cyber bullying doesnt end, it stays on the internet forever, its there for other people to always see. Victims of cyber bullying tend to commit more suicide, suffer from long te rm depression, and socially isolate themselves more frequently than the victims of physical (face to face) bullying do.In conclusion, cyber bullying affects a person much more detrimentally than physical bullying will. With cyber bullying the harsh words of the person are always there to be viewed, not only by the person being put down. Anyone with access to the internet has access to the downgrading things being said to this person. The suicide thoughts and reminders of the degradement are always there for the person to look back on, which in turn, makes the person agree with whats being said about them. It becomes a self-fulfilling prophecy and the person now feels that thats the way they feel, they become what is being said about them. The effects of bullying only last as long as the reminders, and with cyber bullying, they never go away.Works CitedAlvarez, Lizette. Felony Counts for 2 in Suicide of Bullied 12-Year-Old. New York Times. N.p., 15 Oct. 2013. Web. 20 Oct. 2013. .Cybe r Bullying Statistics. Bullying Statistics. N.p., n.d. Web. 20 Oct. 2013. . OBrien, Niamh, and Tina Moules. Pastoral Care in fosterage An International Journal of Personal, Social and Emotional Development. London

Stefan’s Diaries: The Craving Chapter 13

That night I lay in bed, gazing up at the ceiling. The moon shone through the gauzy white curtains, and the house hummed with activity, a battle royal of footsteps, heartbeats, and mice skittering inside the walls. It felt as though the entire house were alive, with the exception, of course, of myself and Damon. The Sutherlands had no idea, that when theyd undefendeded their home to me, they had invited Death in. I was a cancer on their happy existence, and soon the darkness would spread, eating through their world until there was nothing left.Though I was no willing participant in Damons deformed plan, it would be no different from how Katherine insinuated herself into my life and decimated the entire Salvatore family. Like it or not, this familys well-being rested squarely on my shoulders. If Damon killed them, their parentage would be on my hands, too. nevertheless how could I stop him? I was so much weaker than my brother, and I had no plans to begin feeding on humans agai n for fear that Id be unavailing to stop.I rose from bed and pushed the curtains aside with a violent flick. As I sta red-faced at the moon, that orb that had witnessed so much of my ill-doing, I replayed the conversation wed had with Margaret oer and over in my head. The firm set of her jaw. The clear tone of her eyes. The way her lucid blue eyes had sized up me and Damon, as though she could chitchat straight through our skin to our unbeating hearts. Winfield was ready to sign his fortune over to Damon, yet his daughter remained immune to my brothers Power.But how?The only protection I knew against vampires was vervain, but Id not inhaled its cloying scent since arriving in New York. When trying to draw out Katherine, my father had spiked my whiskey with vervain, sending Katherine into a miasmic fit when she drank my blood. If only my father had thought to protect me sooner, he and I might still be in Mystic Falls, poring over accounting books as I studied to frivol away over Veritas.Sliding the window open, I stepped out onto the narrow balcony. The night was eerily still. No wind rustled the trees, and even the pigeons that roosted on the neighbors roof were quiet. My balcony faced east, toward the muddy East River and the narrow spit of land they called Blackwells Island, where the city had recently rebuilt the lunatic asylum. A wry smile twisted my lips. If only I could check Damon in there.But then I let out a groan and clutched the wrought-iron rail with my hands. I had to stop wishing and hoping and thinking of millions of if onlys. I could not wish Damon into oblivion and I could not rewrite the past. What was done was done. Even at my peak Power, I could not cause the world to overrefinement backward, could not turn back time and undo what Katherine did to me and my family. But I was not powerless over the future. I had free will, I had experience, and I had the pick to fight.Hoisting myself up on the rail, I leaped to the roof, landing on th e tar with a soft thud. New York was a large city, and someone, somewhere, had to grow vervain or at least have dried sprigs. Id run up and down the streets until I caught the telltale scent of the herb. Spiking Lydias drinks would be impossible Damon was feeding from her but if I could salutary sprinkle some in Winfields whiskeyI ran across the roof, preparing to jump to that of the neighbor, before scaling down their fire escape to the street below.Where are you going, brother? The cheery words sliced through the night like gunshot, and I froze on the ledge.Slowly, I turned around to face a smiling Damon. He looked ready for the second part of his evening jaunt, wearing a three-piece suit and twirling a gold cane in his hand. I recognized it presently it had belonged to Callies father, the man who had imprisoned Damon, torturing him and starving him before forcing him to do battle with a mountain lion. Damon must have stolen it after he killed Callie. Unbidden, an image of Ca llie bloomed in my mind. Her kind green eyes smiling at me, the freckles that dusted every inch of her corpse, the way she had so bravely given herself to me on the shore of the lake, offering her blood even though she knew what I was and what I could do to her.Her dead, twisted body lying in the grass behind Lexis house.You bastard, I said in a low, fury-filled voice that I barely recognized as my own. Rage that had been building for weeks with no outlet tore through my veins, and I felt as though my muscles were on fire. With a growl, I threw myself at him. Why wont you just let me be?Our bodies collided, like stone on stone. Startled, Damon fell backward, but instantly he pushed me off and flipped to his feet. He wrapped his arms around my neck with a vise-like grip. If you were so desperate to be free of me, you shouldnt have forced me to mystify a vampire with you, he hissed, all traces of joviality gone from his demeanor. I struggled to free myself, but his knee pressed more forcefully into my spine, pinning me to the roof. You were the one who urged me to become what I am to see what Katherine gave us as a gift rather than a curse.Trust me, I gasped, trying to twist from his grip. I would take it back if I could.Tsk-tsk, Damon chided. Didnt Father teach you that part of being a man is living with your choices? He pressed my cheek into the tar roof, scraping open the skin there. Then again, you were such a disappointment to him at the end not wanting to marry Rosalyn, taking up with a vampire, killing himYou were of all time a disappointment, I spat. I should have killed you when I had the chance.Damon let out a dry laugh. Well, that would have been a shame, because then I couldnt do this.The pull on my spine abated as Damon hoisted me up by the back of the shirt.What are you I started.Before I could finish, Damon launched me forward with the force of a lit cannon. My body careened through the night air, and for a brief, weightless moment, I wonde red if I was flying. Then the hard pavement of the alley between the Sutherlands and their neighbors home rushed up to come up to me, and my bones cracked loudly on the impact.I groaned, pain radiating through my limbs as I rolled to my back, blood dripping down my face. I lay like that for hours, staring at the stars until my Power healed me, resetting my bones and stitching up the gash in my cheek more swiftly than the to the highest degree skilled medic could.But when I stood, a new pain shot through my chest. Because there on the brick wall of the Sutherlands home, written in red ink that could only be blood, were three terrifying wordsIm always watching.

Hero’s Journey

Each person undergoes a unique travel in their flavour. However, each person goes through the same basic steps Choosing different racecourses to pass each journey unlike anyone elses. The Heros Journey is a journey that everyone will take during their bread and butter. We should acquaint ourselves with the type of journey we are on in order to successfully complete our journey. I had traveled down the wrong path and had gone from utilize marijuana occasionally to being physically addicted to methamphetamines. I knew it was wrong but I couldnt stop myself. I needed something to motivate me to change my ways and become a relegate person.To begin, the combatants journey is initiated when the hero is removed from their comfort zone. This irresolute feeling is agonizing, confusing, and manifests a Call to Adventure. A call is in demand when the hero has room to grow and develop when he mustiness change. My personal Call to Adventure was when I overdosed and nearly murmurd, landi ng me in the hospital for weeks. The hero must answer this calling in order to satisfy this need to grow, face the unknown, and to gain something of magnitude. I knew now was the time to change my ways and get my life back on track.While I was lying unconscious on the hospital bed, I can clearly remember somebody telling me that I would die if I didnt change my ways. I never figured out if it was God or a person talking to me but it definitely arrive at home with me. This was where I made the decision to get clean and change my life. This was the jumping-off point it was now or never. After I decided that, I knew thither was no sack back. After I was released from the hospital, with the help of my doctor, I convinced my parents to send me away to inpatient rehab. That is where I encountered my first trials and repugns.My first trial and challenge was going through the withdrawls from the drugs. I was sick, nauseous, and delusional for about a week until it all got out of my syste m. That was probably the hardest part. I kept imagining was being in a fire and then directly into an ice bath because of the raging fever I had. After that subsided I could start to work on my issues and start to jam with my addiction. My next trial and challenge came when I was released and went to hang out with my sexagenarian friends. At first, I had no idea what to do when I saw my old friends using drugs so I just stopped going out.I had no social life for a time so I decided to tense up to get back with my old friends and not use. This is what led up to my final battle/climax. The final battle/climax of my personal heros journey was when I went to a party with my friends and had promised myself that I wouldnt use drugs. Unexpectedly, somebody had brought some and everyone was joining in on it. I had to choose between using the drugs and getting my life back on the downward spiral that It was on a couple months ago, and between walking away from the situation and keeping my life on track.Even though everyone was pressuring me to do it, I stayed strong and didnt I left and went home instead. I had chosen to keep my life on the path I was on, the path to success and sobriety. My atonement phase was almost as hard as the rest of it. I had to confront the issues that I had suppressed with drugs during a crucial development period in my life, emotionally. I had always coped with my emotions by using drugs but that was no longer an option so I started going to the gym to let off stress. There has been nothing negative about getting my life back on track. My home life with my family is much better. I am much happier overall.My return phase consisted of successfully going back to school with the kids I used to use drugs with and be able to function without natural endowment in to the peer pressure. It was here that I became the master of two worlds. I was still friends with all the kids that I used to do drugs with but I was unplayful and had sober friends at the same time. These two worlds were vastly different but I am still able to balance my time between them so nobody feels like I am no longer friends with them. I am confident that I can handle the peer pressure of kids at school and outside of school now and that is crucial to my journey to adulthood.

Mind soul Essay

1. How are Platos and Descartes locatings of the soul/self-importance similar? Both Plato and Descartes believe that the soul/self is best (or simply) to think and learn separate from the consistence and its faculties. According to Plato, the soul reasons best without bodily senses. Plato claims that sight, hearing, pain, and pleasure are a distraction to the soul in its search for reality, and that true knowledge can only be achieved with pure thought al bingle. The body confuses the soul and prevents it from acquiring truth and wisdom when ever it is associated with it. Descartes very similarly believes that the body and its faculties, namely imagination and again the senses, are distinguished from the self as modes from a thing. According to Descartes, the essence of the self consists entirely on being a thinking thing. The body can discern pain and pleasure, solely nothing beyond that, it is up to the intellect to conduct its own inquiry into things external to us. Thus, much like Plato, Descartes claims that it is this thinking essence, and not the body, and though alone, and not perception, that is the key to true knowledge.2. How are Humes and Nietzsches views of the self similar, and how are they different? Both Hume and Nietzsche believe that the self is a summation of ones actions and perceptions. According to Hume, the self is a collection of perceptions in perpetual flux and movement. There is no simplicity or identity in the self, but only an infinite system of perceptions in an infinite variety of postures and situations. These perceptions are then linked by the relations of cause and effect, which mutually influence, modify, alter, create, and destroy to each one other.Nietzsche similarly believes that the self is merely a relation of human desires to each other. According to Nietzsche, desires and pleasures or human drives are the commander. This human drive controls everything else, and the strongest drive is a tyrant, even reason a nd conscience bow down. Both philosophers ultimately agree that there is no pure forms or simplicity of the self, but that it is rather impelled by actions and perceptions, as well as desires and pleasures.Humes main musical theme of the self is that there is no self that is stable over time, rather the self is merely a series of transient feelings, sensations, and impressions of oneself at any given moment. That is, there is no unified self that ties all perceptions together. Nietzsches main idea of the self is different as it reaches a little into the very motivation for the self and life. Nietzsche argues that the self is composed of drives, but unlike Hume, goes further to say that these drives or so vie with each other to be the ultimate purpose of existence and the master of all other drives. Nietzsche calls this the will to power and illustrates the point accordingly ever living body within which individuals treat each other as equals does to another body what the individ uals within refrain from doing to each other. The will to power is to grow, spread, seize, and stupefy predominant it not only drives the self but also the reality of the universe. 3. How is Platos view of the worlds creation similar to the ordinary spectral view, and how is it different?Similar to the ordinary religious view of the creation of the world, Plato believes that the universe was created by a maker or a god, who not only make the world to be as excellent and supreme as nature would allow it, but who also endowed it with soul and intelligence. Platos views also accord with the ordinary religious view when he claims that the universe is physical and changing, that god is good and fair, and that there is order rather than disorder.Plato however differs from the ordinary religious view of the creation of the world when he claims that there is a second type of universe other than the physical sodding(a) universe, that never changes. According to Plato, god uses this eter nal model of the universe and the forms (of beauty, good, etc. ) as a template to create the existing world. The universe resembles an beau ideal living thing of which all other ideal living things are a part of the ideal living thing comprehends in itself all other intelligible ideal living things.

Aids Vaccine by Merck and Company

1) What kind of vaccine was this, and how was it supposed to spurt?The vaccine kn birth as V520 that was utilise in these studies cannot cause HIV transmitting because it contains only of viral materials which has syntheti directy produced snippets. Such vaccine is composed of adenovirus a common virus which normally causes upper respiratory transmittal these groups of virus infect the membranes tissue linings of the respiratory tract very common in expectant and children, this infection include f unceasingly the most frequent symptoms is the inflammation of the pharynx or sore pharynx which is the sign of pharyngitis, inflammation of the nasal membranes, or a congested runny nose cough and self-loving lymph nodes (gland). This infection some beats leads to otitis media.It was first discovered as an agent ca victimisation upper respiratory infection in man, the homophile adenovirus comprise 41 distinct serotypes which cause a variety of ailments such as acute respiratory, oc ular, gastroin examinationinal and urinary tract diseases ( Lattime et al, 2002). The adenovirus serotypes entertain an oncogenic possibility and ar able to stimulate tumors in rodents cause a remarkable surge of interest in the study of the molecular biology of human adenoviruses.2) How did the researchers deal with the dilemma of working with control human subjects? That is, did they warn the volunteers to protect themselves further obtain no significant data to shew the vaccine? Or did they try to detect the vaccines capability while their participants were at risk of getting HIV infection? Did they find a solution?Scientist has make the vaccine by crafting the vaccine by genetically making alterations the common adenovirus which consist the part of HIV. They had wish that it will activate an immune response that would make recipients less to catch HIV or conk out the inception of full-blown AIDS. It is expected from the vaccine by the scientist that the vaccine should not cause infection but to produce results that would make on the immunity of the recipients to made it easier for the to seize through a later exposure. Those volunteers who have received the least both doses of the said vaccine nineteen volunteers constricted HIV compargond with the eleven persons which are given placebos.The dilemma of working with control human subjects is that they are more uncontrollable regarding their environment punctuality for this long tow will never be achieved on a short span of time continued by eagerness for a precise invention. It requires enthusiastic and prepared society and numerous places which are both well continued and supple to acclimatize changes in procedure. This is one of the criteria that the mentioned experiment has lacked, in using grand scale trials to be short of associates with fine characterized incidence and frequency rates of HIV infectionWithout the consistent of how much infection takes place in a community in a detail year, there will be no means of knowing whether an entrant vaccine will champion lessen the pace of new infections. All this information must be collected sooner sooner large-scale streak can start. It is also significant to know the dynamics of viral load and CD4 stall counts in HIV-infected people in the community where the tryout takes place.3) How would the scientists determine efficacy? That is, when comparing thevaccinated volunteers with those who received a placebo, how big a difference between the vaccinated versus control groups would have been necessary to call the trial a success (say, at the 95% confidence level)?The AIDS vaccine trials moving headed for large trials are not probable to defend people from infection. In its place the vaccines are more in all probability to improve the series of HIV to AIDS if a vaccinated individual becomes infected. To resolve the vaccines impact, volunteers will necessitate to be followed over an extended period of time possibly their l ife span. This represents an central model shift which requires substantial learning of trial participants and communities in which test take place.AIDS vaccine researchers require making it certain that systems are in position to confirm that a constructive test stems from vaccine-induced antibodies, rather a definite illness. Moreover, looked-for are programs to fight bias against anyone enrolled in an AIDS vaccine test whether test HIV seropositive or not.The vaccine developed by Merck and Co. did not prevent HIV infection nor did it limit the severity of the disease, in those who become infected with HIV as a result of their own behaviors that exposed them to virus. The trial could have been a success and be effective if the researchers has been more cautious on recording who are the patients who get placebo and the real vaccine, and after the vaccine they should still monitor the activities of the volunteers especially if ever they still indulge in actions that will make them more prone to the mentioned disease.4) In your opinion, what went wrong? wherefore did the trial fail?The project fails because most of the volunteers are heterosexual they were not informed after the test if they have been given the placebo or the vaccine. Unexpected results from some other AIDS studies had also happen, just like the trials of two vaginal microbicide gels to avoid HIV but have led to more infections for those who have really used the product than those who has received the placebos.Because of the long time and test done to perfect the test we can always expect failure, in a certain experiment the control human being is very master(prenominal) because this will serve as the basis on the experimental side which include the numerous number of volunteers unmonitored after the vaccine like their extra curricular activities and the way they have their sexual relationship with the other sex, a close observation on their itinerarys in their everyday living in the longe r period of time.Work CitedKoff, W. C., Gust I. D. Kahn P. (2007). Aids Vaccine Development. Horizon Scientic Press.Hawthorme, F. (2003). The Merck Druggernaut The Inside Story of a Pharmaceutical. Giant. John Wiley and SonsLattime E.C., S.L. Gerson, (2002). Gene Therapy of Cancer. Elsevier Publishing

A Study of Cash Flows Statement

I. Introduction The purpose of this paper is to present and exempt the tilt of bullion melts by incorporating the statements nary(prenominal) 95, 102 and 104 that establish standards for bills fluxs in formulate issued by FASBi. FASB debate no 95 (FAS 95) debate of interchange Flows supersedes APB Opinion no. 9, account Changes in Financial Position, and requires a statement of hard currency full stops as part of a full set of pecuniary statements for every last(predicate) business opening movesii in place of a statement of changes in pecuniary position and classify gold proceeds and representments fit to whether they stem from operational, spend, or financial backing activities and tins definitions of each category. FASB Statement none 102 (FAS 102) amends FAS 95, to exempt from the requirement to provide a statement of silver adverts (a) outlined benefit pension plans cover by FASB Statement No. 5, account statement and Reporting by Defined Benefit Pension Plansiii , and plastered some some some separate(a) employee benefit plans and (b) passing tranquil enthronization companies that meet specified conditions. This Statement in each case requires that silver pass alongs and capital payments resulting from acquisitions and gross gross r flushue of (a) securities and other assets that argon required specifically for resale and carried at grocery store honor in a trading broadsheet and (b) loans that atomic number 18 acquired specifically for resale and carried at merchandise survey or the lower of cost or market value be assort as in operation(p) interchange flows in a statement of hard currency flows.FASB Statement No. 104 (FAS 104) amends FAS 95 to permit banks, savings institutions, and trust unions to motif card in a statement of hard nones flows plastered enlighten bills receipts and capital payments for (a) prepares placed with other fiscal institutions and withdrawals of deposits, (b) time deposits accepted and repayments of deposits, and (c) loans made to customers and principal collections of loans.This Statement too amends FAS 95 to permit immediate payment flows resulting from coming(prenominal)s contracts, before contracts, option contracts, or swap contracts that are circulared for as hedges of identifiable proceeding or events to be classified in the same category as the gold flows from the items being hedged provided that accounting polity is disclosed. II. Purpose of a Statement of gold in Flows The purpose of a statement of cash flows is 1. To provide pertinent instruction about the cash receipts and cash payments of an attempt during a catamenia 2.To help investors, acknowledgementors, and others to assess 2. 1. The enterprises ability to generate positive future net cash flows 2. 2. The enterprises ability to meet its obligations, its ability to pay dividends, and its needs for external financing 2. 3. The reasons for differences b etween net income and associated cash receipts and payments 2. 4. The raises on an enterprises financial position of both its cash and noncash investment funds and financing transactions during the period.So the objectives of standards of financial accounting and reporting is to require the presentation of discipline about the historical changes in cash and cash equivalents of an enterprise by means of the statement of cash flows which classifies cash flows during the period fit in to operating, expend and financing activities. III. Focus on hard currency and Cash Equivalents A statement of cash flows explains the changes in cashiv (cash on hand and claim deposits) and cash equivalents during a period.Cash equivalents comprise the short-term, extremely liquid investments that are (i) quickly convertible to a cognize total of cash and (ii) that are subject to an insignificant risk of changes in value. Generally an investment ordinarily meets the definition of a cash equiva lent when it has a adulthood of three months or less from the picture of acquisition. Equity investments are normally excluded, unless they are in substance a cash equivalent (e. g. favorite(a) plowshares acquired within three months of their specified redemption date).Bank overdrafts which are repayable on demand and which form an integral part of an enterprises cash management are also allowd as a contribution of cash and cash equivalents. Examples of items comm yet considered to be cash equivalents are treasury bills, commercial paper, m wizy market funds, and federal funds sold (for an enterprise with banking operations). Cash leveragings and sales of those investments broadly are part of the enterprises cash management activities rather than part of its operating, investing, and financing activities, and details of those transactions need non be inform in a statement of cash flows.An enterprise shall establish a policy concerning which short-term, highly liquid invest ments that satisfy the said definition of cash equivalents. For example, an enterprise having banking operations efficiency decide that all investments that specify except for those purchased for its trading account will be treated as cash equivalents, while an enterprise whose operations consist largely of investing in short-term, highly liquid investments might decide that all those items will be treated as investments rather than cash equivalents.An enterprise shall disclose its policy for determine which items are treated as cash equivalents. Any change to that policy is a change in accounting principle that shall be affected by restating financial statements for earlier years presented for comparative purposes. IV. gross and net cash flows Generally, information about the gross amounts of cash receipts and cash payments during a period is much relevant than information about the net amounts of cash receipts and payments.However, the net amount of think receipts and payments provides sufficient information not only for cash equivalents as noted in plane section III, but also for certain other classes of cash flows that have quick turnover, large amounts and short maturities. For certain other items such(prenominal) as demand deposits of a bank and customer accounts payable of a broker-dealer, the enterprise is substantively holding or disbursing cash on behalf of its customers.Only the net changes during the period in assets and liabilities with those characteristics need be account because knowledge of the gross cash receipts and payments related to them whitethorn not be necessary to understand the enterprises operating, investing, and financing activitiesv. Items that qualify for net reporting because their turnover is quick, their amounts are large, and their maturities are short are cash receipts and payments pertaining to (a) investments (other than cash equivalents), (b) loans receivable, and (c) debt, providing that the master copy maturit y of the asset or liability is three months or lessvi.Banks, savings institutions, and credit unions are not required to report gross amounts of cash receipts and cash payments for (a) deposits placed with other financial institutions and withdrawals of deposits, (b) time deposits accepted and repayments of deposits, and (c) loans made to customers and principal collections of loans.When those enterprises constitute part of a consolidated enterprise, net amounts of cash receipts and cash payments for deposit or lending activities of those enterprises shall be reported separate from gross amounts of cash receipts and cash payments for other investing and financing activities of the consolidated enterprise, including those of a subsidiary of a bank, savings institution, or credit union that is not itself a bank, savings institution, or credit union. V. miscellanea of Cash Receipts and Cash PaymentsA statement of cash flows shall classify cash receipts and cash payments as resulting f rom investing, financing, or operating activitiesvii. Cash Flows from commit Activitiesviii Cash influxs from receipts including Cash outflows for disbursements / payments including 1. ollections of loans made by the enterprise 1. making loans by the enterprise 2. sales of other entities debt instruments (other than cash 2. acquire debt instruments of other entities (other than cash equivalents and certain debt instruments that are acquired equivalents and certain debt instruments that are acquired specifically for resale) that were purchased by the enterprise specifically 3. ales of equity instruments of other enterprises (other than for resale) certain equity instruments carried in a trading account) 3. acquire equity instruments of other enterprises (other than and from returns of investment in those instruments certain equity instruments carried in a trading account) 4. sales of property, plant, and equipment and other robust 4. t the time of purchase or soon bef ore or after purchaseix to assets. acquire property, plant, and equipment and other productive assetsx. Cash Flows from Financing Activities Cash inflows from Cash outflows for 1. Proceeds from issuing equity instruments 1. Payments of dividends or other distributions to owners, including 2.Proceeds from issuing bonds, mortgages, notes, and from outlays to reacquire the enterprises equity instruments other short- or long-term borrowing. 2. Repayments of amounts borrowed 3. Other principal payments to creditors who have widen long-term creditxi. Cash Flows from Operating Activitiesxii Cash inflows intromits Cash outflows let ins 1. Cash receipts from sales of goodsxiii or services, 1.Cash payments to acquire materials for manufacture or goodsxiv including receipts from collection or sale of accounts and both for resale, including principal short- and long-term notes receivable from customers arising payments on accounts and both short- and long- term notes payable to from those sales suppliers for those materials or goods 2. Cash receipts from returns on loans, other debt instruments 2.Cash payments to other suppliers and employees for other goods or of other entities, and equity securities pursuit and dividends services 3. every other cash receipts that do not stem from transactions c. Cash payments to governments for taxes, duties, fines, and other defined as investing or financing activities, such as amounts fees or penalties veritable to lapse lawsuits output of nsurance settlements 3. Cash payments to lenders and other creditors for interest except for those that are directly related to investing or 4. totally other cash payments that do not stem from transactions defined financing activities, such as from destruction of a building as investing or financing activities, such as payments to settle and refunds from suppliers. lawsuits, cash contributions to charities, and cash refunds to customers. It is n otable that certain cash receipts and payments may have aspects of more than one class of cash flows. For example, the acquisition and sale of equipment to be used by the enterprise or rented to others more often than not are investing activities. However, equipment sometimes is acquired or produced to be used by the enterprise or rented to others for a short period and then sold. In those circumstances, the acquisition or production and subsequent sale of those assets shall be considered operating activities.Cash flows relating to extraordinary items should be classified as operating, investing or financing as appropriate and should be distributively disclosed. The exchange rate used for translation of transactions denominated in a foreign currency and the cash flows of a foreign subsidiary should be the rate in effect at the date of the cash flows. xv Cash flows of foreign subsidiaries should be translated at the exchange place dominate when the cash flows took place.As regard s the cash flows of associates and joint ventures, where the equity method is used, the cash flow statement should report only cash flows between the investor and the investee where proportionate consolidation is used, the cash flow statement should let in the venturers share of the cash flows of the investee. Financial statements shall not report an amount of cash flow per share. Neither cash flow nor each component of it is an alternative to net income as an indicator of an enterprises performance, as reporting per share amounts might imply.VI. Content and Form of the Statement of Cash Flows A statement of cash flows for a period shall report net cash provided or used by operating, investing, and financing activitiesxvi and the net effect of those flows on cash and cash equivalents during the period in a manner that reconciles beginning and ending cash and cash equivalents. In reporting cash flows from operating activities, enterprises are further to use Direct Method to shows e ach major(ip) class of gross cash receipts and gross cash paymentsxvii.The operating cash flows section of the cash flow statement under the direct method would appear something like this Cash receipts from customers xx,xxx Cash salaried to suppliers xx,xxx Cash paying(a) to employees xx,xxx Cash paid for other operating expenses xx,xxx liaison paid xx,xxx Income taxes paid xx,xxx brighten cash from operating activities xx,xxx Enterprises that do so should, at a minimum, one after another report the future(a) classes of operating cash receipts and payments Enterprises that choose not to provide information about major classes of operating receipts and payments by the direct method shall determine and report the same amount for net cash flow from operating activities collaterally by adjusting net income to reconcile it to net cash flow from operating activities (the collateral or propitiation method). The Indirect Method adjusts accrual basis net profit or loss for the e ffects of non-cash transactions.The operating cash flows section of the cash flow statement under the indirect method would appear something like this Profit before interest and income taxes xx,xxx add up back depreciation xx,xxx Add back amortization of goodwill xx,xxx Increase in receivables xx,xxx Decrease in inventories xx,xxx Increase in parcel out payables xx,xxx liaison expense xx,xxx Less Interest accrued but not yet paid xx,xxx Interest paid xx,xxx Income taxes paid xx,xxx Net cash from operating activities xx,xxx That requires adjusting net income to remove (a) the effects of all deferrals of prehistoric operating cash receipts and payments, such as changes during the period in inventory, deferred income, and the like, and all accruals of expected future operating cash receipts and payments, such as changes during the period in receivables and payablesxviii, and (b) the effects of all items whose cash effects are investing or financing cash flows, such as d epreciation, amortization of goodwill, and gains or losses on sales of property, plant, and equipment and discontinued operations (which relate to investing activities), and gains or losses on extinguishment of debt (which is a financing activity). If the direct method of reporting net cash flow from operating activities is used, the reconciliation of net income to net cash flow from operating activities shall be provided in a separate schedule. If the indirect method is used, the reconciliation may be either reported within the statement of cash flows or provided in a separate schedule, with the statement of cash flows reporting only the net cash flow from operating activities.If the reconciliation is presented in the statement of cash flows, all adjustments to net income to determine net cash flow from operating activities shall be clearly identified as reconciling items. Except for items described in section IV paragraphs 2 and 3, both investing/financing cash inflows and outflow s shall be reported separately in a statement of cash flowsfor example, outlays for acquisitions of property, plant, and equipment shall be reported separately from counter from sales of property, plant, and equipment proceeds of borrowings shall be reported separately from repayments of debt and proceeds from issuing stock shall be reported separately from outlays to reacquire the enterprises stock. VII. schooling about Noncash Investing and Financing Activities knowledge about all investing and financing activities of an enterprise during a period that affect recognized assets or liabilities but that do not result in cash receipts or cash payments in the period shall be reported in related disclosures. Examples of noncash investing and financing transactions are converting debt to equity acquiring assets by assuming directly related liabilities, such as purchasing a building by incurring a mortgage to the seller obtaining an asset by entering into a capital lease and exchanging noncash assets or liabilities for other noncash assets or liabilities. Some transactions are part cash and part noncash only the cash portion shall be reported in the statement of cash flows. VIII.Exemptions from the Requirement to Provide a Statement of Cash Flows A statement of cash flows is not required to be provided by a defined benefit pension plan that presents financial information in accordance with the provisions of Statement 35. Other employee benefit plans that present financial information similar to that required by Statement 35 (including the presentation of plan investments at fair value) also are not required to provide a statement of cash flows. Employee benefit plans are encouraged to include a statement of cash flows with their annual financial statements when that statement would provide relevant information about the ability of the plan to meet future obligations (for example, when the plan invests in assets that are not highly liquid or obtains financing for i nvestments).For an investment enterprise (an investment compevery, an investment enterprise, a common self-confidence fund, variable annuity account, or similar fund maintained by a bank, insurance company, or other enterprise in its capacity as a trustee, administrator, or guardian for the collective investment and reinvestment of moneys) to be exempt from the requirement to provide a statement of cash flows, all of the following conditions mustiness be met a. During the period, substantially all of the enterprises investments were highly liquid (for example, marketable securities, and other assets for which a market is readily usable). b. Substantially all of the enterprises investments are carried at market valuexix. c. The enterprise had little or no debt, ground on the average debt outstandingxx during the period, in relation to average total assets. d. The enterprise provides a statement of changes in net assets. IX.Classification of Cash Flows from Acquisitions and Sales of indisputable Securities and Other Assets Banks, brokers and dealers in securities, and other enterprises may film securities and other assets in a trading accountxxi. Cash receipts and cash payments resulting from purchases and sales of securities and other assets shall be classified as operating cash flows if those assets are acquired specifically for resale and are carried at market value in a trading account. Some loans are similar to securities in a trading account in that they are originated or purchased specifically for resale and are held for short periods of time. Cash receipts and cash payments resulting from acquisitions and sales of loans lso shall be classified as operating cash flows if those loans are acquired specifically for resale and are carried at market value or at the lower of cost or market valuexxii. Cash receipts resulting from sales of loans that were not specifically acquired for resale shall be classified as investing cash inflows. That is, if loans w ere acquired as investments, cash receipts from sales of those loans shall be classified as investing cash inflows regardless of a change in the purpose for holding those loans. X. Net Reporting of Certain Cash Receipts and Cash Payments According to FAS No. 95, information about the gross amounts of cash receipts and cash payments during a period generally is more relevant than information about the net amounts of cash receipts and cash payments.However, for certain items, the net amount of cash receipts and cash payments may provide sufficient information. For example, gross cash flows need not be reported for demand deposits of a bank or for investments, loans receivable, and debt of any enterprise if the original maturity of the asset or liability is three months or less. As a result banks, savings institutions, and credit unions are not required to report gross amounts of cash receipts and cash payments for (a) deposits placed with other financial institutions and withdrawals o f deposits, (b) time deposits accepted and repayments of deposits, and (c) loans made to customers and principal collections of loans.When those enterprises constitute part of a consolidated enterprise, net amounts of cash receipts and cash payments for deposit or lending activities of those enterprises shall be reported separate from gross amounts of cash receipts and cash payments for other investing and financing activities of the consolidated enterprise. XI. Classification of Cash Flows from hedgerow Transactions The Board received requests from various enterprises to reconsider the classification of cash flows from an item that is intended as a hedge of another item. Those requests generally focused on cash flows from a futures contract or forward contract that is accounted for as a hedge of an inventory transaction.FAS 104 modifies FAS 95 to permit cash flows resulting from futures contracts, forward contracts, option contracts, or swap contracts that are accounted for as hed ges of identifiable transactions or events (for example, a cash payment from a futures contract that hedges a purchase or sale of inventory), including anticipatory hedges, to be classified in the same category as the cash flows from the items being hedged provided that accounting policy is disclosed. If for any reason hedge accounting for an instrument that hedges an identifiable transaction or event is discontinued, then any cash flows subsequent to the date of discontinuance shall be classified concordant with the nature of the instrument. Endnotes i- Portions of various FASB Statements, secure by the Financial Accounting Standards Board, 401 Merritt 7, PO Box 5116, Norwalk, CT 06856-5116, USA, are reproduced with permission. Complete copies of these documents are available from the FASB. ii- A statement of cash flows is not required for defined benefit pension plans and certain other employee benefit plans or for certain investment companies as provided by FAS 102, Statemen t of Cash FlowsExemption of Certain Enterprises and Classification of Cash Flows from Certain Securities Acquired for Resale. iii- The financial reporting requirements of defined benefit pension plans are intercommunicate in Statement 35. split 6 of that Statement specifies that the annual financial statements of a plan shall include (a) A statement that includes information regarding the net assets available for benefits as of the end of the plan year (b) A statement that includes information regarding the changes during the year in the net assets available for benefits (c) Information regarding the actuarial present value of accumulated plan benefits as of either the beginning or end of the plan year (d) Information regarding the effects, if significant, of certain factors affecting the year-to-year change in the actuarial present value of accumulated plan benefits. Statement 35 also states that existing generally accepted accounting principles other than those discussed in that Statement may apply to the financial statements of defined benefit pension plans. iv- Consistent with common usage, cash includes not only currency on hand but demand deposits with banks or other financial institutions. Cash also includes other kinds of accounts that have the general characteristics of demand deposits in that the customer may deposit additional funds at any time and also effectively may withdraw funds at any time without prior notice or penalty. All charges and credits to those accounts are cash receipts or payments to both the entity owning the account and the bank holding it. For example, a banks granting of a loan by crediting the proceeds to a customers demand deposit account is a cash payment by the bank and a cash receipt of the customer when the entry is made. v- cash flows from investing and financing activities should be reported gross by major class of cash receipts and major class of cash payments except for the following cases, which may be reported on a net basis Cash receipts and payments on behalf of customers (for example, receipt and repayment of demand deposits by banks, and receipts collected on behalf of and paid over to the owner of a property). Cash receipts and payments for items in which the turnover is quick, the amounts are large, and the maturities are short, generally less than three months (for example, charges and collections from credit card customers, and purchase and sale of investments). cash receipts and payments relating to fixed maturity deposits. Cash advances and loans made to customers and repayments thereof. Investing and financing transactions which do not require the use of cash should be excluded from the cash flow statement, but they should be separately disclosed elsewhere in the financial statements. vi- For this purpose, amounts due on demand are considered to have maturities of three months or less. For convenience, credit card receivables of financial services operationsgenerally, receivables r esulting from cardholder charges that may, at the cardholders option, be paid in full when first billed, usually within one month, without incurring interest charges and that do not stem from the enterprises sale of goods or servicesalso are considered to be loans with original maturities of three months or less. vii- Generally, each cash receipt or payment is to be classified according to its nature without regard to whether it stems from an item intended as a hedge of another item.For example, the proceeds of a borrowing are a financing cash inflow even though the debt is intended as a hedge of an investment, and the purchase or sale of a futures contract is an investing activity even though the contract is intended as a hedge of a firm commitment to purchase inventory. However, cash flows from futures contracts, forward contracts, option contracts, or swap contracts that are accounted for as hedges of identifiable transactions or events (for example, a cash payment from a futures contract same category as the cash flows from the items being hedged provided that accounting policy is that hedges a purchase or sale of inventory), including anticipatory hedges, may be classified in the disclosed.If for any reason hedge accounting for an instrument that hedges an identifiable transaction or event is discontinued, then any cash flows subsequent to the date of discontinuance shall be classified consistent with the nature of the instrument. viii- Investing activities exclude acquiring and disposing of certain loans or other debt or equity instruments that are acquired specifically for resale, as discussed in Statement 102. ix- Generally, only advance payments, the down payment, or other amounts paid at the time of purchase or soon before or after purchase of property, plant, and equipment and other productive assets are investing cash outflows. Incurring directly related debt to the seller is a financing transaction, and subsequent payments of principal on that deb t thus are financing cash outflows. x- Payments to acquire productive assets include interest capitalized as part of the cost of those assets. xi- Refer to footnote 8 which indicates that most principal payments on seller-financed debt directly related to a purchase of property, plant, and equipment or other productive assets are financing cash outflows. xii- Operating activities include all transactions and other events that are not defined as investing or financing activities in paragraphs 15-20. Operating activities generally involve producing and delivering goods and providing services. Cash flows from operating activities are generally the cash effects of transactions and other events that enter into the determination of net income. xiii- The term goods include certain loans and other debt and equity instruments of other enterprises that are acquired specifically for resale, as discussed in Statement 102. xiv- The term goods include certain loans and other debt and equity instr uments of other enterprises that are acquired specifically for resale, as discussed in Statement 102. xv- Paragraph 12 of FASB Statement No. 52, Foreign Currency Translation, recognizes the general impracticality of translating revenues, expenses, gains, and losses at the exchange rates on dates they are recognized and permits an appropriately weighted average exchange rate for the period to be used to translate those elements. This Statement applies that provision to cash receipts and cash payments. xvi- Separate disclosure of cash flows pertaining to extraordinary items or discontinued operations reflected in those categories is not required. An enterprise that nevertheless chooses to report separately operating cash flows of discontinued operations shall do so consistently for all periods affected, which may include periods long after sale or liquidation of the operation. xvii- a. Cash collected from customers, including lessees, licensees, and the like b. Interest and dividends received c. Other operating cash receipts, if any d. Cash paid to employees and other suppliers of goods or services, including suppliers of insurance, advertising, and the like e. Interest paid f. Income taxes paid g. Other operating cash payments, if any. xviii- Adjustments to net income to determine net cash flow from operating activities shall reflect accruals for interest earned but not received and interest incurred but not paid. Those accruals may be reflected in the statement of financial position in changes in assets and liabilities that relate to investing or financing activities, such as loans or deposits. However, interest credited directly to a deposit account that has the general characteristics described footnote 1, is a cash outflow of the payor and a cash inflow of the payee when the entry is made. xix- Securities for which market value is determined using matrix pricing techniques, which are described in the AICPA Audit and Accounting Guide, Audits of Investment Co mpanies, would meet this condition.Other securities for which market value is not readily calculable and for which fair value must be determined in good faith by the display panel of directors would not. xx- For the purpose of determining average debt outstanding, obligations resulting from redemptions of shares by the enterprise from unsettled purchases of securities or similar assets, or from covered options written generally may be excluded. However, any extension of credit by the seller that is not in accordance with standard industry practices for redeeming shares or for settling purchases of investments shall be included in average debt outstanding. xxi- Characteristics of trading account activities are described in FASB Statement No. 9, Financial Reporting and Changing Prices, and in the AICPA Industry Audit Guide, Audits of Banks, and Audit and Accounting Guide, Audits of Brokers and Dealers in Securities. xxii- Mortgage loans and mortgage-backed securities held for sale a re required to be reported at the lower of cost or market value in accordance with FASB Statement No. 65, Accounting for Certain Mortgage Banking Activities. References 1. Statement of Financial Accounting Standards No. 95 Statement of Cash Flows November 1987 Financial Accounting Standards Board of the Financial Accounting Foundation 401 MERRITT 7, P. O. encase 5116, NORWALK, CONNECTICUT 06856-5116 2. Statement of Financial Accounting Standards No. 102Statement of Cash FlowsExemption of Certain Enterprises and Classification of Cash Flows from Certain Securities Acquired for Resale an amendment of FASB Statement No. 95 February 1989 Financial Accounting Standards Board of the Financial Accounting Foundation 401 MERRITT 7, P. O. recession 5116, NORWALK, CONNECTICUT 06856-5116 3. Statement of Financial Accounting Standards No. 104 Statement of Cash FlowsNet Reporting of Certain Cash Receipts and Cash Payments and Classification of Cash Flows from Hedging Transactions an amendment o f FASB Statement No. 95 December 1989 Financial Accounting Standards Board of the Financial Accounting Foundation 401 MERRITT 7, P. O. BOX 5116, NORWALK, CONNECTICUT 06856-511