Tax Memos Essay Example | Topics and Well Written Essays - 500 words

Expense Memos - Essay Example Under Section 1212, Anita will be qualified for convey forward this capital shortfall to succeeding years, if there is an overal deficit including all other comparable kind of exchanges including capital exchange. Besides, Anita can guarantee a conclusion of $600 from available pay, since it is well inside the cutoff points measuring $3000, under Section 1211 (Cornell University Law School, â€Å"Limitation on Capital Losses†). While examining this circumstance, Anita, being a citizen needs to allude to Section 267 of US Code of tax collection, on the off chance that she needs to offer the stocks to her sister, Kathy (Cornell University Law School, â€Å"Losses, Expenses and Interest regarding exchanges between Related Tax Payers†). Under Section 267, Kathy would be considered as a related gathering in this kind of exchange between the two, Anita and Kathy and consequently the measure of finding won't be accessible at that point. Be that as it may, offer of the stocks t o her companion, Marcia won't pull in Section 267. Marcia and Dave, who are hitched to one another is making arrangements for a separation understanding. They have two youngsters and will be in the care of Marcia after their detachment. As per the separation understanding Dave chooses to ward the pontoon and radiate the home to Marcia. Dave and Marcia will likewise need to choose whether Marcia will get the stocks which were procured at $100,000 and having a current market estimation of $150,000 or as yearly installments to Marcia for a long time, with an included yearly premium @ 8% p.a. On examining this circumstance, the principal thought would be the duty outcomes because of the exchange and settlement of properties. The quick expense ramifications will be nil in light of the fact that Under Section 1041, any exchange of property inside 1 year of the separation won't add up to any pick up or misfortune. Be that as it may, it can have an impact in future, following 1 year, when either the home or the vessel is sold by any of them and it can pull in capital

Federal Bureau of Prisons free essay sample

The Federal Bureau of Prisons was set up in 1930. Its fundamental objective is to give sympathetic consideration to Federal prisoners. There are 11 Federal jails in activity. The Bureau comprises of 115 organizations, 6 territorial workplaces, a Central Office (home office), 2 staff preparing focuses, and 22 network rectifications workplaces. The Bureau of Prisons profession openings website page is where you can find out about BOP vocations, the business procedure and current opportunities. The BOP vocation openings website page has speedy connects to: application steps, lawyer enrollment, profession FAQs, human services professions, sets of expectations and occupation opportunities. The Bureau includes roughly 37,700 representatives inside 115 restorative foundations. The BOP is right now tolerating applications for: Chaplain, Clinical Psychologist, Dental Officer, Medical Officer, Nurse Practitioner, Physician Assistant and Registered Nurse. The occupations are open through USAJOBS. The authority has around 37, 700 profoundly energetic people working in 115 restorative organizations the nation over and a wide scope of occupations. Openings for work inside the remedial offices: car, painting, plumbing, carpentry, and power. They are continually tolerating applications for dental official, clinical official, and enrolled nurture. Compensations depend on the position and area of the activity you are chosen to fill. The Law Enforcement Special Salary Rate and Locality pay scale may fluctuate from the General Schedule and Locality pay scale. Pay rates for positions, for example, Electrician, Mechanic, and Plumber, are found on the Federal Wage System pay scale. An assortment of medical coverage plans are accessible to Federal workers, with the Government paying around 60 to 72 percent of the expense and the representative paying 28 to 40 percent, contingent upon the wellbeing plan. Essential extra security is programmed and successful on the principal workday the worker is in pay and obligation status, except if the representative decides to postpone disaster protection inclusion. Each worker is ensured a life coverage approach. The Government pays 33% of the expense for Basic extra security. Fundamental life coverage is the representatives pay gathered together. Following 20 years of administration in a position secured by perilous obligation law authorization retirement arrangements is qualified to resign at age 50. BOP has four diverse work life programs which makes it simpler to adjust work and family. These projects comprise of teleworking, packed, adaptable, and low maintenance work plans. Under uncommon, constrained conditions, prisoners who meet exacting prerequisites might be permitted impermanent discharges from the establishment through vacations and staff-accompanied excursions. A vacation permits prisoners to be in the network without a staff escort. There are a few purposes for leaves of absence: for instance these empower prisoners to be available during a family emergency, encourage restoring family and network ties, and permit a detainee to take an interest in specific exercises to support his/her discharge progress. The Bureau may approve staff-accompanied excursions for purposes, for example, visiting a fundamentally sick relative; going to a burial service; accepting clinical treatment; or partaking in instructive, strict, or business related capacities. The Bureaus reasoning is to discharge planning starts the primary day of imprisonment, center around discharge readiness strengthens in any event year and a half before discharge. The Release Preparation Program remembers classes for territories, for example, continue composing, quest for new employment, and occupation maintenance. The program likewise incorporates introductions by network based associations that help ex-prisoners secure positions and preparing openings after discharge. The Bureau places fitting detainees in asylums preceding discharge to assist them with acclimating to life in the network and discover work. A few detainees will be qualified for a discharge tip, dress, or cash for transportation to their discharge goal. The Inmate Transition Branch gives extra pre-discharge work help. Numerous foundations hold mock occupation fairs to give detainees a chance to rehearse prospective employee meet-up abilities and to open network enrollment specialists to the aptitudes accessible among discharging prisoners. Qualified detainees may go after positions with organizations that have posted employment opportunities. This Branch likewise assists prisoners with getting ready discharge organizers that incorporate a resume; instruction authentications, recognitions, and transcripts; and other noteworthy reports required for a fruitful prospective employee meet-up. Clinical, dental, and psychological well-being administrations are given to Federal detainees n Bureau offices. Most Facilities give at least one essential Physicians who work in family practice. Clinical official offer direct support to detainees in Federal penitentiaries (e. g. execution of analytic and preventive). Medical caretakers assume a significant job on quiet wellbeing, persistent security and patient in struction. (e. g. perception and assessment of patients, perform case chronicles, lead physical assessments, and request research center tests). Dental officials are answerable for the full scope of dental consideration gave to detainees. Drug specialist give pharmaceutical consideration, they are liable for medicine. (e. g. same as medical attendant). More than 3,000 human services positions are advertised. The food administration activity inside every organization speaks to a significant program zone inside the Federal Criminal Justice framework. The Bureau offers a food administration vocation for restorative cook directors in a quick pace and testing condition. Cook administrator get full preparing and are liable for serving nutritious dinners and gives direction/heading to prisoner cooks, dough punchers, butchers just as in sanitation. Dinners are served to a populace of a few hundred to 2,000 for every supper relying upon size and sort of office. Finishing of a 2 to multi year culinary degree is alluring yet qualifying involvement with amount creation from the military or food medical clinic industry is satisfactory. Despite the fact that cook directors are at the section level position, aspiring and intrigued people can go after higher jobs to Assistant Food Service Manager to the top Food Service Administrator. Every government jail has its own instruction division that gives instructive and recreational exercises to prisoners. Prisoners are urged to receive a solid way of life through physical wellness, wellbeing training and relaxation programs. Detainees who partake in ventures or professional preparing programs are bound to get and keep a line of work upon discharge and more averse to come back to jail. The Bureau offers an assortment of projects for detainees to secure proficiency and attractive aptitudes to assist them with getting work after discharge. All establishments offer proficiency classes, English as a Second Language, child rearing classes, health training, grown-up proceeding with training, library administrations, and guidance in recreation time ctivities. Much of the time, detainees who don't have a secondary school recognition or a General Educational Development (GED) endorsement must partake in the proficiency program for at least 240 hours or until they acquire the GED. Word related and professional preparing programs depend on the necessities of the detainees, general work economic situations, and foundation work power needs. A significant segment is hands on preparing, which detainees get through establishment work assignments and work in Federal Prison Industries. Child rearing classes assist detainees with creating proper abilities during imprisonment. Diversion and wellbeing exercises energize solid ways of life and propensities. Organization libraries convey an assortment of fiction and true to life books, magazines, papers, and reference materials. Detainees additionally approach lawful materials to direct lawful research and get ready authoritative archives. The Bureau of Prisons has different openings for work extending from Automotive to electric and is continually searching for experts in the clinical field. There are more than 3,000 social insurance positions accessible going from Dental to nursing. While a vocation with the authority of jails possibly unpleasant it offers benefits, for example, retirement, paid occasions, adaptability space for development and retirement choices. Every government jail has its own instruction division and prisoners are urged to embrace a solid way of life. It is regularly discovered that detainees who take an interest in enterprises or professional preparing programs are bound to get and keep a line of work upon discharge and more averse to come back to jail.

12 Excellent Small Press Books to Check Out in May

12 Excellent Small Press Books to Check Out in May I have fifty tabs open with amazing-looking small press books and titles open right now with no idea how Im going to narrow this into a manageable number. Lets see how I do! 1. Body Horror: Capitalism, Fear, Misogyny, Jokes by Anne Elizabeth Moore (9 May 2017 from Curbside Splendor Publishing) Unspeakable acts are committed on women’s bodies under capitalismâ€"in entertainment, medicine, and due to the conditions of labor that drive our economy. In Body Horror, Moore explores the global toll of capitalism on women. *GRABBY HANDS* I need to read this yesterday. 2. Have Black Lives Ever Mattered? by Mumia Abu-Jamal (15 May 2017 from City Lights Publishers) In December 1981, Mumia Abu-Jamal was shot and beaten into unconsciousness by Philadelphia police. He awoke to find himself shackled to a hospital bed, accused of killing a cop. He was convicted and sentenced to death in a trial that Amnesty International has denounced as failing to meet the minimum standards of judicial fairness. In Have Black Lives Ever Mattered?, Mumia gives voice to the many people of color who have fallen to police bullets or racist abuse, and offers the post-Ferguson generation advice on how to address police abuse in the United States. This is important. 3. Miss Burma by Charmaine Craig (2 May 2017 from Grove Press) Based on the story of the author’s mother and grandparents, Miss Burma is a captivating portrait of how modern Burma came to be and of the ordinary people swept up in the struggle for self-determination and freedom. That equation is family + political turmoil + love = great story, yall. 4. Poorcraft: The Funnybook Fundamentals of Living Well on Less, written by C. Spike Trotman and drawn by Diana Nock (16 May 2017 from Iron Circus Comics) *GRABBY HANDS INTENSIFY* Im seeing on the publisher site that this is a revised edition with an extra 20 pages of content! Yay! And there is a DRM-free pdf version for FIVE DOLLARS. 5. Moving Forward Sideways Like A Crab by Shani Mootoo (2 May 2017 from Akashic Books) First, I RELATE SO HARD TO THAT TITLE, especially given that it is primarily centered on identity and parental issues/absent mothers. Short-listed for the Lambda Literary Award, Moving Forward tells the story of a man whose mother (one of two mothers) left when he was a boy. They reunite in adulthood, but Jonathan, the protagonist, finds out that the person he remembers as his mother Sid has been living as a man named Sydney in Trinidad (it is not clear to me whether he is transgender or gender fluid, having looked through some reviews). Though fiction, this book seems to draw quite a bit on Mootoos experience with immigration, queer identity, and family relationships. 6. So Pretty / Very Rotten: Comics and Essays on Lolita Fashion and Cute Culture by Jane Mai and An Nguyen (16 May 2017 from Koyama Press) I would not say I think about Lolita culture often. Im not fascinated by it, but it definitely piques my interest and I would like to learn more about it. Also, I love Jane Mai. (Im sure An Nguyen is also great, I am just not familiar with her work.) 7. Gravity Changes by Zach Powers (16 May 2017 from BOA Editions, Ltd) Gravity Changes is a collection of fantastical, off-beat stories that view the quotidian world through the lens of the absurd. Set in a surreal, fictional world that is populated by strange, fascinating characterschildren who defy gravity, a man who marries a light bulb, the Devil and his ex-wifethese stories take wide steps outside of reality, finding new ways to illuminate truth. YEP OKAY SIGN ME UP 8. Swimming With Fishes by Rasheda Ashanti Malcolm (25 May 2017 from Jacaranda Books) This is for my lovers of romance, yall. Set in rural Jamaica, Swimming With Fishes evokes the pain of a love affair between a London-born businessman and a native Jamaican and how that affair grows beyond either of their expectations. There are SECRETS which means dramatic irony which means edge-of-your-seat storytelling. 9. Large Animals: Stories by Jess Arndt (9 May 2017 from Catapult) Jess Arndt’s striking debut collection confronts what it means to have a body. Boldly straddling the line between the imagined and the real, the masculine and the feminine, the knowable and the impossible, these fourteen stories are an exhilarating expression of voice and deliver a profoundly original punch to the gut. So much of this book seems to lie in the spaces where people struggle to pin down their identities, or to rectify their identities with the shapes of their physical selves. Via Kirkus: A deeply transgressive, riveting shot out of the gate. Arndt is one to watch. 10. Witches, Sluts, Feminists: Conjuring the Sex Positive by Kristen J. Sollee (22 May 2017 from ThreeL Media) Archetypes of “witch” and “slut” have been used to police female sexuality and punish women; now, feminists are reclaiming them as positive affirmations. This book unearths the sex positive feminist legacy of the witch in art, music, politics, and popular culture, connecting the fictional witch we love to emulate and fear with real women, past and present. hnnnnngggg I want this book so much. 11. Atlantic Hotel by João Gilberto Noll, translated by Adam Morris (16 May 2017 from Two Lines Press) My very first thought reading the description was this sounds like something that fans of Haruki Murakami would dig a lot. Then I remembered that I am also a fan of Murakami and that I should probably read it, too. Crossing the wanderings of a flâneur with the menacing mystery of a hard-boiled noir, and always leaving the narrator’s identity in flux, Brazilian master João Gilberto Noll ponders how any of us come to possess a sense of whoâ€"or whatâ€"we are. 12. An Extraordinary Destiny by Shekhar Paleja (9 May 2017 from Brindle Glass) First: peep that cover art. I would like it in poster size. It’s 1947 in Lahore, and the Sharma family is forced to flee their home during the violence of the Partition of India. Forty years later, Varoon’s grown son, Anush, desperately tries to disentangle himself from his father’s demands, which are mired in grief and whiskey. Compounding the pressure is Anushs unusually auspicious kundaliâ€"a Vedic birth chartâ€"which threatens to suffocate Anush with lofty expectations. But when he meets Nasreen, Anush feels he may finally be experiencing the incredible fate foretold by the stars. Until his father threatens to block his chance at true happiness. What small press books have you read lately? Check out our small press coverage here.  

Expository Essay Career And Psychology - 865 Words

Expository Essay Remembering back we had just come out of the 1950’s with straight lace kids to a world of kids who thought something was wrong with America, rock ‘ n roll, rebellion. Those were turbulent times for families with gangs and turf wars. Parents would lead and guide their kids into careers particularly the medical field as doctors, nurses or lawyers. In some way those were simple times back then, guiding them and being with them every step of the way, until they were in their perspective fields and, jobs. Supporting Point#1 – (subtopic 1): Career /psychology, counseling– Study.com Counseling 101 chpt.1 lesson.03 a. In the early 1960 and or before this date the nation was plagued with the hippy cultural, the sexual revolution, psychedelic lights pills, pcp, heroin, cocaine and cannabis weed ( not all at the same time some reared its heads sooner than others), and the civil rights movement. This brought about an explosion of psychologist and counseling psychiatrist. Davis, Anthony, Brown (1975) Therapeutic approaches to children in residential treatment: Changes from the mid-1950s to the mid-1970s. b. At this time in history, vocational counseling was also on the scene led by Frank Parsons which helped guide people to the right careers based on their interests and abilities. With this graduation would soon became apparent, the reality of them setting up businesses in psychiatry,Show MoreRelatedI Have A Good Writer949 Words   |  4 Pagesfirst essay; a narrative. My narrative was about something that happened years ago that traumatized me. Being able to get out what had happened and express what I needed to was liberating. But aside from feeling better about the event, I had written my first real essay. A real, five page, no bull paper. That was a huge milestone in my writing career. Also, beginning with a narrative was nice because it was simple enough to be easy, but still challenging. Next, we wrote an expository essay. An expositoryRead MoreComparison Of Thonney, Williams, And Mcenerney1750 Words   |  7 Pagesexpression, an outlet of creativity to communicate ideas. An individualism thought, purpose, and goal we are able to carry out towards our intended audience. Writing allows us to credit those who have impacted our lives positively. Furthermore, Academic essay writing is an important and effective piece in one’s life in order to gain knowledge that will allow us to present our ideas clearly and logically. Furthering your education consist of constantly writing papers in many college courses in order toRead MoreExpository Essay : The Criminal Justice Department1081 Words   |  5 PagesKortez Campbell English 101-I November 18 2015 Expository essay on college major Introduction The Criminal Justice Department provides educational opportunities to help gain skills and knowledge in the areas of criminal delinquent process, criminology, and corrections while evaluating moral and ethical issue of public servants. As a student at Chowan University my career path is law enforcement. I stride to obtain a Criminal Justice, Law Enforcement Track, B.S degree, obtaining this degreeRead MoreStatement of Purpose23848 Words   |  96 Pages................................................................................................................ 12 Psychology (Clinical--research)............................................................................................ 14 Psychology (cross-cultural) .................................................................................................. 16 Psychology (School) ...........................................................................................................Read MoreEating Disorders and Free Es says8687 Words   |  35 Pagesï » ¿2 = 2 dfhnmxpd h Free Essays Home | Search Essays | FAQ | Guarantees | Privacy | Lost Essay? | Contact Search Results eating disorder Free Essays Unrated Essays Better Essays Stronger Essays Powerful Essays Term Papers Research Papers Search by keyword: Sort By: Your search returned over 400 essays for eating disorder. To narrow your search results, please add more search terms to your query. [1] [2] [3] [4] [5] [Next ] These results are sorted by most relevantRead More2010 Secondary Education Curriculum in English6955 Words   |  28 Pagescurricular programs (Arts, Sports, Engineering and Science Education Program, Journalism, Technical-Vocational Program, and Foreign Language). The latter shall be offered in schools as special interest areas which children can pursue among many other career options in livelihood education. The curriculum has the following features: Features of the Curriculum †¢ Lean- focuses on essential understandings †¢ Sets high expectations (standards-based) – expressed in terms of what students should know and theRead MoreOrganisational Theory230255 Words   |  922 Pagesdemonstrating professional relevance to managers. As Stern and Barley (1996) observe, the political and intellectual climate in business schools ‘discouraged examination of broad social questions, promoted a particular approach to science and created specific career incentives’ (p. 146). As they go on to note, many sociologists were willing victims in all this because being previously tied to departments that had the reputation of being ‘anti-business’ hampered their ability to disseminate their ideas about organizationsRead MoreDeveloping Effective Research Proposals49428 Words   |  198 Pagesbehaviour is to be based on, and tested against, real world data. Together the social sciences cover a very wide domain, and we can distinguish between them in several ways. One distinction is between the basic social sciences (for example, sociology, psychology, anthropology) and the applied social sciences (for example, education, management, nursing). Behind this distinction is the idea that there are different perspectives (for example, individual or group) applied to different areas or settings. Despite

A Perfect Constitution Essay - 2443 Words

A More Perfect Constitution Begins with Congressional Term Limits Professor Larry Sabato is the founder of the Center for Politics at the University of Virginia presents 23 proposals to revitalize our Constitution and Make America a Fairer Country. His book provides insight for a hard fought debate. Whether you like his suggestions or not or you agree with him or not, you have to respect anyone that can outwardly state that the United States Constitution as it has been handed down is â€Å"outdated.† This quest for reform I’m sure would anger many political conservatives who believe that the Constitution that we know today, is not in need of any reform, and is just the true document that is has always been and should remain. There a few†¦show more content†¦Do we presume to place the blame solely on our presidents, or do we consider the fact that the executive branch of government is much bigger than just the president, and how does that affect the running of the government in totality; more so the continuity of our government and the legislative branch. Continuity of government, just like business continuity plans of a corporation have existed since the 1950’s with overbearing threat of the USA v. USSR nuclear war prompted President Truman to develop a plan to ensure that the infrastructure of the government continued to operate under catastrophic conditions. Admittedly even though these efforts continued after Truman, some of these programs were allowed to lapse after the fall of the Soviet Union. Due to terrorist attacks in the mid 1990’s, President Bill Clinton signed an executive order requiring all departments and agencies to develop contingency plans for resuming critical functions following a disaster. George W. Bushs administration also tried to reestablish Continuity of Government programs. Progress has been made in some areas, but the progress does not include Congress in the event of a critical event. Article I of the Constitution gives all legislative powers to the Congress. Congress consists of two houses, the Senate and the House of Representatives, both Senators and Representatives chosen through anShow MoreRelatedA More Perfect Constitution : Why The Constitution Must Be Revised1821 Words   |  8 PagesFor more than 200 years, the U.S. Constitution has been used to run the government of the United States, and it is what constructed and shaped America into the country it is today. 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To do so would have been near impossible and would have caused conflict amongst the diverse opinions at the convention. Instead in such thing as the preamble to the constitution phrases where put broadly for a reason. This can be seen in suchRead MoreThe Constitution Of The United States1388 Words   |  6 PagesInterpretation of the Constitution is one of the biggest conflicts within the United States–the highly contentious issue of states’ rights resulted from two different interpretations of what powers should belong to the federal government versus what powers belong to the individ ual states. No issue has ever caused as much turmoil as the issue of states’ rights–but one side must have more valid arguments. Should the federal government’s power be superior, or should the authority of the individual statesRead MoreAp Gov Unit 31006 Words   |  5 PagesWhat important purposes are served by the right to amend the Constitution guaranteed by Article V? Evaluate James Madison’s claim in Federalist 43 that the Constitution â€Å"guards equally against the extreme facility which would render the Constitution too mutable, and that extreme difficulty which might perpetuate its discovered faults.† Some critics of the amending process contend that amendments, once proposed, should be submitted to popular vote, bypassing state legislatures. Do you agree or disagreeRead MoreThe Development of the American Constitution Essay510 Words   |  3 Pagescountry. The Constitution was then born. The Constitution provided the structure of government and power that was needed to achieve a strong union. This structure â€Å"saved† the American republic from collapse while under the Articles of Confederation. George Washington himself called the end of the Articles a â€Å"happy termination† (Document A). He commended Henry Knox and hoped that good would come from the Constitution that was now put in place. Good has most definitely come from the Constitution. 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UK Education System Case Study Free Essays

string(106) " poverty can have a serious negative impact on children’s achievements as well as upon their behaviour\." Introduction Education in the United Kingdom has been a battleground of educational and socio-political ideologies. This is particularly true over the last thirty years, as different political parties taking power each made it their first priority for change. The following essay uses a range of theoretical approaches to the sociology of education to unpick the relationship between an educational system’s structure and its function. We will write a custom essay sample on UK Education System Case Study or any similar topic only for you Order Now The case of the UK system will be examined.Functionalist and structuralist approaches to the sociology of education are particularly useful in the case study. Theoretical Approaches to Education Many theoretical approaches are derived from Marx, who frequently discussed education in terms of the class struggle. He pointed out that education served the interests of the ruling class, and acts as a way of maintaining the status quo in society. This perspective was later elaborated on by Weber, who looked at the way knowledge can be used to help particular social groups maintain their position in society, and Durkheim, who looked at the ways social institutions work in society, particularly the ways in which they help maintain social order.More recently, while the Marxist legacy is still influential, with the view that educational institutions are sites of class conflict, other views are also discernable. Critical Theory, which started in Germany’s Frankfurt school, suggested that technology and bureaucracy are dominant social forces, and heavily influence education systems. By uncovering this, which was seen as a form of capitalism, it was hoped that individuals could be freed from false belief sets. Other contemporary perspectives are heavily influenced by Weber, looking at struggles for ownership of education in terms of the predominant cultures of the groups involved in the struggle. Another perspective is interactionism, which shifts focus from the macro level to the individual. It looks at the ways in which the social world is formed by the meanings attributed to actions and events by human participants. Theories of this nature can provide insight into how educationalists and those in the system actually experience this (Saha 2008), but are less useful at explaining how function links to the structures which determine education. Other important theoretical perspectives on education are provided by structuralism and functionalism. Structuralism is another Marxist perspective on education, but together with Marx, the linguistics of de Saussure is an influence. Structuralist perspectives were first applied to anthropology by Claude Levi-Strauss who theorised that any given culture was essentially a system of symbols. Following this, structuralist perspectives were applied to many differing fields from literature to sociology and education. Its core perspective, as stated by Bulle (2010) was to ‘explain meaning of human activity through its symbolic function’ (Bulle: 2010: 97). That is, for education, a structuralist approach would look at the way that the institutions surrounding teaching generate the meanings found within that institution, and how objects within the institution take on a symbolic function rooted in a network of wider relationships. Structuralism has also been described as being a ‘synchronic’ study of the rules of ‘society’ (Ball: 2010: 1321). Functionalist perspectives are also rooted in Marxism, but with a Durkheimian perspective. The main thrust behind functionalism in sociology is the idea that all institutions are part of a social system that is present by common consensus and that all aspects of the ‘system’ are integrated with each other. For perspectives on education, this might mean looking at the way decisions are made and influence is carried out, and the playing out of power relations which impact upon teaching and learning practice. Weber (cited Dzebik 2010; Beare and Slaughter (1993)) described educational systems as predictable and rational with â€Å"systematic and rarely changed† routines, and on the large scale, to determine the activities taken by thousands of people at a time. Weber also describes educational systems as a machine. While this seems particularly applicable to the time period in which Weber was writing, a perspective rooted in class struggle and the workings of power co ntinue to be influential. The UK Education System, its Structure, Function and Context Within the UK, the education system needs to take the concept of social class into perspective. According to West and Pennell (2005), the determination of social class can be a challenge in itself because it can be ‘used interchangeably with’ the idea of ‘socioeconomic status’ (Topping and Maloney: 2005: 78) although they are not always synonymous with each other. Nowadays, with a society that is perceived as being more fluid, the concept of social class can be harder to pin down.There is also a link between class and poverty levels, although other factors such as ethnicity, special educational needs and gender are seen to be connected with social class too. There is currently a focus upon the impact of poverty on education, with figures of children on free school meals used as a measurement of poverty, and this in turn suggests extra educational needs.The OECD Economic Survey explains: FSM (free school meals) is used as a marker of†¦.extra needs and enters school funding formula and is the criteria for the new pupil premium (OECD Economic Surveys 2011: 86 ) Thus, there seems to be some recognition that class, to the extent that lower class status can be associated with poverty, plays a role in education, and steps are being taken to address the inequalities poverty brings about. Above was outlined the nature of functionalism and structuralism, both with common roots in Marxism, and both with useful insights into educational sociology today. Both of these schools of thought can contribute to the debate concerning the nature of education within British society, and illustrate the impact that poverty and social inequality can have on education and society in general. Both functionalism and structuralism will be used to explain and explore how poverty affects educational results. According to a recent OECD (2011) report, incomes and educational outcomes are unevenly distributed in the UK, particularly compared to many other OECD countries. It has been suggested repeatedly (OECD 2011; Feinstein et al 2006) that household poverty can have a serious negative impact on children’s achievements as well as upon their behaviour. You read "UK Education System Case Study" in category "Essay examples"Once a certain threshold of income has been passed, lifting the child out of poverty, â€Å"additional increments to income have less substantial effects† (Feinstein et al 2006: 108).Therefore, and as emphasised by Feinstein et al (2006), parental income, which equates to some extent with social class, can have a direct bearing upon the education of the child. This seems to affirm a Marxist analysis of education. In addition, it seems arguable that in areas where resources are directed to the improvement of the educational system, the benefits are felt by both parent and child (Feinstein et al, 2006).This would seem to support a structural analysis of education, as changes to the system as a whole make positive changes to the meaning individuals find within the system. Functionalism and structuralism can explain this inequality in more depth. Durkheim, writing at a time of mass-industrialisation when the factory system was held in high esteem as a business model, likened the then-new phenomenon of mass schooling to a factory, and saw it as a direct result of the industrial system (Dzebik 2010).Durkheim, who widely influenced functionalism also believed that any change in the educational system was a direct and causal consequence of changes in wider society as a whole (Morrow and Torres 1995). This is confirmed by the insight, noted above, that intervention in the education of children living below the poverty line can improve the lives of those children and their families. Many would argue that schools have hardly changed in nature since Durkheim’s time, and hence that his insights are still relevant today. As Ball suggests (2010: 1312), the school â€Å"is †¦ a social site for the presentation of partial knowledge – ideology†. Knowledge is presented as a way of socialising children to fit the needs of society as a whole, and particularly a post-capitalist, global society (Ball 2010). In other words, within the UK, education is designed not to develop well-rounded individuals, but to create material to ensure the continuing functioning of the corporate world.As Wexler (2010) suggests, there is little interest in transformation through learning but rather upon reproducing the most efficient units for the working world. In both cases, the individual needs of the child are subsumed into the needs of society and its institutions.This lack of interest in transformation, it has been argued, helps solidify the existing status quo, an d re-confirm the boundaries which separate the social classes (Ball 2010). In addition, it has been shown that parental attitudes towards education directly affect children’s aspirations and own attitude to school. Parents who affirm the benefits of education can improve the levels of their children’s educational achievements as well as reducing the rates at which they drop out of education (Feinstein et al 2010). Parental attitudes towards education can also be adverse, which is often a function of their previous experience and disaffection with the educational and societal system.Family history can be seen as a background from which disaffection can arise.However, parental attitudes are a function of wider social issues, thus suggesting a structuralist perspective is useful. Poverty and hence inequality can dictate how education is viewed in a family. Family attitudes towards education can also be intergenerational, in that they can be passed from one generation to t he next (Parsons 2010). However, it could be said that this issue of intergenerational educational disaffection, as an example of how social stratification can directly and indirectly affect the educational aspirations of the individual, can support both a structuralist and a functionalist view of education. Other factors, in addition to poverty (although often found alongside them) can influence attitudes towards education. For example, being a child of a single-parent family, or with unemployed parents, can influence levels of achievement (Parsons 2010). The complexity of the relationship between poverty, family background, employment, crime and educational achievement suggest that the structural approach to education, which stresses the inter-connectedness of purportedly separate variables, is appropriate. The relatively recent concept of social exclusion attempts to address the nature of this relationship but there is also a recognition that â€Å"school exclusions are part of wider social exclusions related to inequality and poverty† (Parsons 2010: 37). Under a functionalist perspective, education exists to produce adults who can fit seamlessly into a post-capitalist society and contribute to global capitalism. However, a fairly recent phenomenon raises questions about whether the system is in fact producing these adults. The concept of ‘NEET’s (young adults not in employment, education or training) has arisen since the late 1990’s to describe a distinct social group who â€Å"are not just economically inactive but also seemingly completely inactive, occupying an unconstructive (and potentially threatening) position on the social topography† (Attewell and Newman 2010: 185). However, on closer examination the existence of this category supports, rather than works against, a functionalist analysis. For the group to be defined and vilified, there first needs to be an idea of what it means not to be a ‘NEET’, that is, to be a functioning and useful member of society. As this non-NEET group is by f ar the larger, this suggests that society as a whole has created a situation in which non-NEETs are the desired product of the educational system, and NEETs a problem to be addressed (Attewell and Newman 2010). The NEET category is a by-product of defining young adults in terms of the role they can play in a money-generating world. It is certainly the case that NEETs have been vilified, with a â€Å"common assumption in the UK, particular in policy arenas, that while NEETs come from diverse backgrounds, they share â€Å"low levels of aspiration and little motivation†Ã¢â‚¬â„¢ (Popham 2003: 8).The phenomenon therefore seems to support a functionalist analysis of education. More generally, the issue of pupil dissatisfaction and drop-out rates also supports a structuralist and functionalist perspective. Attitudes towards education, it has been mentioned, originate in the family, and are in turn linked to wider social and structural issues of socioeconomic background, parental education level, area in which the family lives, and ethnicity (Attewell and Newman 2010). Cultural identities nowadays are increasingly complex, and wealth and opportunity distributed increasingly unequally. Robinson (2010) also links an awareness of inequality between social sectors to dissatisfaction and lack of commitment amongst school pupils.Pupil attitudes are thus causally linked to wider social structures, and to being part of a machine designed to create the best ‘end product’ for a capitalist system. Conclusion The above analysis has looked at the case of the education system in the UK, in the context of theoretical perspectives on educational sociology. Functionalism and structuralism, both rooted in Marxist views of society, have been shown to be useful in explaining some of the most pertinent facets of education today. Bibliography Attewell, P, and Newman, KS, (2010), ‘Growing Gaps: Educational Equality Throughout the World’, Oxford University Press, Oxford Bulle, N (2008), ‘Sociology of Education’, Peter Lang AG, Germany Feinstein,L, Duckworth, K, and Sabates, R (2008), ‘Education and the Family: Success Across the Generations, Routledge, Abingdon, Oxon Lynch, K (2008), ‘Research and Theory on Equality and Education’, IN: Hallinan, MT, (2008), ‘Handbook of Sociology and Education, Springer Science, University of Notre Dame, IN Morrow, RA and Torres, CA, (1995), ‘Social Theory and Education: A Critique of theories of social and cultural reproduction’, State University of New York Press, Albany NY OECD (2011), ‘OECD Economic Surveys: United Kingdom 2011, OECD Publishing http://dx.doi.org/10.1787/eco_surveys-gbr-2011-en Accessed on 30th November 2011 Parsons, C, (2002), ‘Education, Exclusion and Citizenship, Routledge, London Robinson, K, (2011), ‘Out of Our Minds: Learning to be Creative, Capstone Publishing (A Wiley Company), Chichester, UK Saha, L J (2008) ‘Sociology of Education’, in T L Good (ed.) ‘21st Century Education: a reference handbook, SAGE, USA Wexler, P (2000), ‘Sociology of School Knowledge’, IN: Ball, SJ (ed.), (2000), ‘Sociology of Education’, RoutledgeFalmer, London Zsebik, P, ‘Educational Leadership for the 21st Century: Building a Capacity for change’, iUniverse, Bloomington IN, USA How to cite UK Education System Case Study, Free Case study samples

Why Study Accounting Essay Example For Students

Why Study Accounting Essay Word Count: 2681 Justin Denmanand Auditing Processes March 4, 2000 Writing Assignment #1 Revenue Recognition Policies The purpose of this paper is to compare the revenue recognition policies of two companies in the search, detection, navigation, guidance, and aeronautical systems industry. The two companies I have selected are Aerosonic Corporation, and Esco Electronics Company. Esco Electronics Company is engaged in the design, manufacture, sale and support of engineered products. These products are used principally in filteration/fluid flow applications, electromagnetic compatibility (EMC) testing, and electric utility communications and control systems. The filtration/fluid flow and EMC testing products are supplied to a broad base of industrial and commercial customers worldwide. At the present time, electric utility communications systems are marketed primarily to customers in North America. The four primary industry segments of Esco are Filtration/Fluid Flow, Test, Communicati ons, and other. We will write a custom essay on Why Study Accounting specifically for you for only $16.38 $13.9/page Order now In order for Esco to conform with generally accepted accounting principles, management must make careful estimates in preparing the financial statements. These estimates are for anticipated contract costs and revenues earned during the life of the contract. These amounts affect the reported amounts of assets and liabilities on the companys financial statements. Actual results could differ from these numbers. Revenues are recognized on commercial sales when products are shipped or when services are performed. Revenue on production contracts are recorded when specific contract terms are fulfilled. These amounts are determined either by the units of production or delivery methods. Revenues from cost reimbursement contracts are recorded as costs are incurred, plus fees earned. Revenue under long-term contracts in which the previous two methods are inappropriate, the percentage-of-completion method is used. Revenue under engineering contracts are generally recognized as certain milestones are attained. The percentage-of-completion method recognizes a portion of the estimated gross profit for each period based on progress to date. Progress to date is based on three factors. These three factors are the costs incurred to date, the most recent estimate of the projects total cost, and the most recent gross profit percentage. Progress to date is assumed to be the proportion of the projects costs incurred to date divided by total estimated costs. This fraction is known as the estimated percentage of completion, and is the estimated percentage of completion. However, he biggest flaw with this method is that it only deals with costs. This means that there may not be strong correlation between physical progress and costs incurred. Conceptually, one would want to match revenues when the earnings process is judged to be complete. Since costs dont necessarily mean physical completion, the revenues may not represent actual completion. However, this method does match all revenues with appropriate expenses. The audit risks associated with this method is that cost incurrence could be accelerated to increase the estimate of the percentage completed. Lets say Esco is performing a three-year contract. For simplicity, lets say the contract price is $1000. The first year of the contract, actual costs incurred to date is $200, and the estimated remaining costs is $400. This would call for a projected $400 gross profit on the entire project ($1000-$600). To figure out the gross profit for the first year, you would take the actual costs to date ($200) and divide that by the estimated total cost ($600). This equals the estimated percentage of completion (33%). You would then take this number and multiply it by the total project gross profit (33%*$400), and that would be the gross profit earned to date. In subsequent years, you would take the profit earned to date and subtract from it the gross profit recognized in previous years. The next company Id like to talk about is Aerosonic Corporation, who is in the same industry as Esco. The primary business of Aerosonic Corporation is to manufacture and sell aircraft instruments to government and commercial users from its plants in Florida, Virginia, and Kansas. Prior to 1996, the company also sold non-munitions components for artillery projectiles to the U.S. government and automotive and truck parts to commercial customers. The companys customers are worldwide. Aerosonic generally recognizes revenue from sales of its products on the accrual basis on the date such products are shipped. In certain circumstances, the U.S. government accepts title of products, even though the products are on the Companys premises. When the U.S. government accepts title in writing, and assumes all risks associated with those products, then the Company records these items as sales. Like Esco, Aerosonic follows the percentage-of completion method to account for long-term engineering contracts. Revisions in costs and revenue estimates are reflected in the periods in which the revisions are made. Provisions for estimated losses are determined without regard to the percentage-of-completion. Like Esco, Aerosonics financial statements are based heavily on managements estimates. To auditors, this raises a red flag. Auditors must be careful when conducting the audits of these particular companies. It is rather easy, and conceivable for management to manipulate earnings to meet projected totals. Another important area is that a company like Aerosonic has one major customer, and that is U.S. government. Another important factor is that Aerosonic recognizes revenue when title transfers to the governme nt. Since the two parties are closely related in a business sense, Aerosonic may have the incentive to push titles of products to the government to meet target revenues. Auditors should take care in determining whether or not the financial statements conform generally accepted accounting principles.