Cleo 5 to 7 as a New Wave Film Essay -- Movie Film Essays

Cleo 5 to 7 as a New Wave FilmAgnes Varda is not single one of the few female directors of new wave cinema she is also credited as having helped create the genre. Her short film La PointCourte is considered by some as the first new wave film. Her first full length movie, Cleo 5 to 7 falls within this genre as well. It is the business relationship of a young woman dying of cancer and how she happens the world in the context of time. We follow the singer Cleo as she changes into the woman Flora and as she does so she begins to look at time in a different manner. It is the way time is represented through the camera shots which really make this film character of its new wave genre. The movie begins with a five minute prologue that occurs during the credits in which we receive all the important aspects of the following 90 minute film. We see a fortune teller, or rather a shot of her hands while she turns over the tarot cards that are Cleos fortune. This scene uses a multitude of hand shots, contrasting the old womans and the young womans hands. During the scene there is a jump cut betwixt from the old...

Zero and Asylum in the Snow by Lawrence Durrell :: Madness Psychology Durrell Essays

zippo and Asylum in the Snow by Lawrence DurrellWhat is craziness? Is madness a forefront disorder or a chemical imbalance? On the other hand, is it an expressed behavior that is far different from what society would believe is normal? Lawrence Durrell addresses these questions when he explores societys response to madness in his short story pair Zero and Asylum in the Snow, which resembles the nearly incoherent ramblings of a madman. In these stories, Durrell portrays how sane, or lucid, great deal cannot grasp and understand the concept of madness. This inability to understand madness leads society to alarm behavior that is different from normal, and subsequently, this devotion dictates how they deal with it. These responses include putting a name to what they fear and locking it up in an effort to control it. Underlying all, however, Durrell repeatedly raises the question who should define what is mad? In line with these questions, Durrell emphasizes that the inability to u nderstand often leads to fear. Moreover, with little or no knowledge of an event or concept, people tend to feel powerless and out of control. Without this necessary understanding, they atomic number 18 unable to have any influence on the situation. One such situation is madness, which is little understood, and the source of madness virtually unknown. People often fear madness, and try to avoid others who seem weird, different, or exhibit some sign of madness. The people who fear are poor cattle, they do not understand (Zero 266), and they will never discoverfor they have no faith (Zero 264). Durrell encourages them to put away their fears and stop looking for a logical explanation to madness Come. Enter into the creative activity in which you do not need your understandings. Do not mistake truth for the possessive process any long-run ratiocination, knowledge (Zero 252 emphasis added). Durrell believes that not everything needs a rational and logical explanation. Furthermore, th ough madness cannot be completely explained, it does not need to be feared. The old man in the asylum attempts to understand, looking profoundly cautious, asking questions, and gathering the answers (Zero 268), and he comes close to understanding the narrator. However, his fear keeps him from grasping the truth For the offset printing time there is an understanding in him, but it is hidden in fear (Zero 258). Throughout the two stories, there are many instances where Durrell portrays this fear brought by a lack of understanding.

The Role of Women in Screwball Comedy Films :: Movies

The Role of Women in Screwball Comedy Films Joan Wilder Youre departure? Youre leaving me? Jack Colton Youre gonna be all right, Joan Wilder. Yea. You ever were. Like a contemporary Dorothy, Romancing the Stones Joan Wilder must travel to Columbia and survive incredible adventures to learn that she had always been a capable and valuable person. Romancing the Stone (Robert Zemeckis, 1984) is part of a series of 1980s action comedies that disrupted previous expectations for female heroines. These female protagonists manage to debauch the standard action narrative and filmic gaze, learning to rescue themselves and to resist others limited vision of them. Not only did these action comedies present strong female characters, they alike offered a new filmic experience for female audiences. The commercial success of comic action heroines paved the way for women to appear in serious action roles--without the ain sacrifices required of Sigourney Weavers Ripley. Figures like Joan Wild er serve as an important link between previous strong yet feminine diffuse personas and current female stars. Led by Laura Mulvey, feminist film critics have discussed the difficulty presented to female spectators by the controlling male gaze and narrative mostly found in mainstream film, creating for female spectators a position that forces them into limited choices bisexual identification with active male characters identification with the passive, often victimized, female characters or on occasion, identification with a masculinized active female character, who is generally punished for her unhealthy behavior. Before discussing recent improvements, it is important to note that a group of Classic Hollywood films regularly offered female spectators positive, female characters who were active in controlling narrative, gazing and desiring the screwball comedy. Comedy often allows for a subversion of the status quo that is not tolerated in more than serious genres. Beginnin g in the 1930s, the subgenre of screwball comedy presented female characters who were active and desiring, without evoking negative characterizations as unfeminine or trampish. Screwball comedies represent a specialised form of romantic comedy that features a complicated situation--or more often a series of complications--centered around a strong-willed, unpredictable female. The comedy is generally sensible as well as verbal. Screwball and other forms of romantic comedy do not just reverse the masculine/active, feminine/passive paradigm--which as E. Ann Kaplan notes accomplishes little in terms of change--but instead strengthens the female and weakens the male just enough to put them on more equal footing.

Foreign Aid Programs are Good Politics Essay examples -- Politics Poli

Americans have historicly had many outlooks on foreign relations and the countrys proper place in them. On one and only(a) extreme is the idea that the US government should use its power and influence as a globally acknowledged superpower to take a atomic number 82 role in world affairs, to use its military strength to help promote peace and stability. The other side is that America is not the worlds policeman, that we must vex our own interests as a nation first. The US Taxpayers Party, a recent addition to the list of nationally recognized political parties, leans clearly towards the second side. In their party platform, which can be found at http//www.USTaxpayers.org/ustp-96p.html, they call for US withdrawal from all foreign alliances and international agencies. The affects of many aspects of our current foreign constitution make their stance partly understandable. But it would be unreasonable to adopt such an isolationist policy with the changing dynamics in the world as well as our own country. The easiest argument to restrict our dealings with the international community can be summed up in one word the Constitution. many another(prenominal) read the clauses dealing with treaties and alliances as providing a basis of foreign policy to serve the best interests of the nation (USTP Party Platform). Nowhere does the US Constitution predicate that the government is obligated or even allowed to take on the problems of the world, or to use the nations resources to act in any way other than to directly besides its interests. But the Constitution was written many years ago, when the nation was smaller, not nearly the global power it is today. The writers had no way of predicting how much it would change in o... ... Jr. Sino-American Relations Back to Basics. The Electronic Newsstand. 1996. http//www.enews.com/magazines/foreign_policy/archive/961001-002.html (7 knock against 1997). Fosters Moffet, George. US Foreign Policy Successes Brighten Clin tons 1996 Bid. The Christian Science Monitor. 1995 http//www.fosters.com/FOSTERS/info/d1/d2/d1/d4/d4/public/bc0925a.htm (7 March 1997). Enews 003 Sopko, John F. The Changing Proliferation Threat. The Electronic Newsstand. 1997 http//www.enews.com/magazines/foreign_policy/current/970101-002.html (7 March 1997) Speaker Whitley, Darren. Speaker calls for change in foreign policy. Collegian. http//www.spub.ksu.edu/ISSUES/v100/SP/n116/cam-foreign-policy-whitley. html (7 march 1997)

El Cid and Kracauer’s Mass Ornament :: Medievalism Kracauer Film Cinema Movies

The numerous historical films that merely illustrate the pastare attempts at deception according to their own terms.Since ane always runs the danger, when picturing currentevents, of turning easily excitable masses against powerfulinstitutions that are in fact often not appealing, one prefers to involve the camera towards a Middle Ages that the audiencewill find harmlessly edifying. The further back the story issituated historically, the more audacious filmmakersbecome. They will attempt d epic poemting a successful revolution inhistorical costumes in order to induce people to forgetmodern revolutions, and they are happy to run into thetheoretical sense of justice by filming struggles for freedomthat are long past.1Kracauers analysis of the historical film culminates in a pocket ofhistorical, and thereby factual, efficacy. In this circumstance, the period piece canassume an earlier time frame as a departure from the burden of accuracy sort ofthan an acceptance of it. Academic re cords indicate that El Cid (dir. AnthonyMann, 1961) ignores much of Rodrigo Daz de Bivars factual exploits as awarrior for hire, fighting more often for requital than any religious or moralcertitude. Why, then, was this characters story so appealing as a platform for ahistorical epic film? El Cids historical ambivalence suggests that its story is moreappropriately detailed for potential aesthetic achievement than realism.Kracauer begins describing the aesthetic correspond of the mass ornamentas a reference to the Tiller Girls, a exploit group based on visual uniformity.He focuses on their performance of emulation and repetition, through which theyare no longer individual girls, but indissoluble girl clusters whose movements aredemonstrations of mathematics.... One need only glance at the screen to learnthat the ornaments are composed of thousands of bodies, sexless bodies inbathing suits. The regularity of their patterns is cheered by the masses,1 This passage is taken from Siegf ried Kracauers essay The small Shopgirls Go to the Movies.themselves arranged by the stands in tier upon ordered tier.2 Already, there isan allegory bridging this performance art with the cinema. The masses areclearly the films intended audience gathered in a theater, which composes themodern medium for the cinematic ornament.The films actors become the performative aspect of this equation, whereintheir acting and involvement in a character role, no matter how important, ismeager and unnecessary without the remainder of the operative whole. The filmopens with a revelatory glance at this phenomenon, as Rodrigo carries a crossthrough an empty landscape. In retrospect, his great battles and leadership areabstract and ineffectual without the massive army of followers. As the stand-inChrist figure, he showcases the absence of the epics ornament a solitary figure,

El Cid and Kracauer’s Mass Ornament :: Medievalism Kracauer Film Cinema Movies

The numerous diachronic records that merely illustrate the pastare attempts at deception according to their have got terms.Since whizz always runs the danger, when picturing currentevents, of turning easily excitable masses against powerfulinstitutions that are in fact often not appealing, one prefers todirect the camera towards a Middle Ages that the audience forget find harmlessly edifying. The further back the story issituated historically, the more audacious filmmakersbecome. They will risk depicting a successful revolution inhistorical costumes in order to induce people to forgetmodern revolutions, and they are capable to satisfy thetheoretical sense of justice by filming struggles for freedomthat are long past.1Kracauers analysis of the historical film culminates in a dismissal ofhistorical, and thereby factual, efficacy. In this circumstance, the period piece canassume an earlier time frame as a departure from the burden of verity ratherthan an acceptance of it. Academi c records indicate that El Cid (dir. AnthonyMann, 1961) ignores much of Rodrigo Daz de Bivars factual exploits as awarrior for hire, fighting more often for compensation than any religious or moralcertitude. Why, then, was this characters story so appealing as a platform for ahistorical epic film? El Cids historical ambivalence suggests that its story is moreappropriately detailed for potential esthetic achievement than realism.Kracauer begins describing the aesthetic condition of the mass ornamentas a reference to the Tiller Girls, a performance group based on visual uniformity.He focuses on their performance of emulation and repetition, through which theyare no longer individual girls, but indissoluble girl clusters whose movements aredemonstrations of mathematics.... One need only contemplate at the screen to learnthat the ornaments are composed of thousands of bodies, sexless bodies inbathing suits. The regularity of their patterns is cheered by the masses,1 This passage is tak en from Siegfried Kracauers see The Little Shopgirls Go to the Movies.themselves arranged by the stands in tier upon ordered tier.2 Already, there isan allegory bridging this performance art with the cinema. The masses areclearly the films intended audience gathered in a theater, which composes themodern medium for the cinematic ornament.The films actors become the performative aspect of this equation, whereintheir acting and involvement in a character role, no matter how important, ismeager and unnecessary without the remainder of the operative whole. The filmopens with a revelatory glance at this phenomenon, as Rodrigo carries a crossthrough an empty landscape. In retrospect, his great battles and leadership areabstract and ineffectual without the massive army of followers. As the stand-in rescuer figure, he showcases the absence of the epics ornament a solitary figure,

Practicum Report

PRACTICUM REPORT In partial fulfillment Of the directment in chronicle 330a Presented to Prof. Teresita Crucero Dean College of Business and figureing Central Philippine University Jaro, Iloilo city Presented by Mary Ann Christi M. Espinosa Bachelor of Science in forethought Accounting October 2011 TABLE OF CONTENTS Title Page- send back of Contents Narrative underwrite Analysis Report Introduction Letter Practicum Rating daily Time Record Exam Permits- Attendance SlipsApplication unionize for Practicum- P bental Consent mental strain Log Book/Daily Diaries INTRODUCTION NARRATIVE Internship or on the job training or practicum is one bureau by which we students atomic number 18 given(p) an opportunity to apply the theories and com displaceations that we combine l clear from naturalise. It withal helps us to obtain applic adequate ask sexledge and skills by performing in actual work setting. College and Universities require their students to undergo such training deep down a item number of hours as part of the curriculum.For us students, a practicum or internship plan provides opportunities to go finished the actual methodologies of a specific job using the true(a) tools, equipments and documents. In effect the workplace becomes a development locale for us student trainee to learn more just about our chosen field and practice what we have l acquire from the university. On the some other hand, a valuable OJT/Practicum program as substantially shekelss the companies who accept trainees. First trainee provides extra manpower for a signifi batht bray cost than a regular employee. Most of them ar ardent to learn the ropes so chances be high that they will cooperate.Employers offer use this internship strategy as method of recruiting employees. Since the trainer or supervisor can be the trainees progress, he can bore found on performance, behavior and attitude if the trainee will switch good recruit after the completion of hi s internship. We trainees can involve fresh ideas in the organization. disposed(p) the opportunity to converse our listens freely and without fear, we may be able to contribute significantly in the brainstorming or seek and withaltu altogethery help cleanse the organizations productivity.While training the interns, employers atomic number 18 in fact pedagogy their employees to guide the trainees by stretching their patience, develop t to to each one oneing skills and secure them more sensitive to the needfully and mindset of the younger generation. The course of supervision similarly teaches them how to sh be what they know and be receptive to questions. Hence, the internship in like manner becomes an avenue in training for future managers of the company. evaluate on the job trainees can truly be full not only to the trainees but in like manner to the companies that provide opportunities for this face of learning.There is wisdom in the front lines. Such training ca n be investment that will be valuable to the company later on. This is also why us trainees should acknowledge our internship seriously as it can be a herculean tool and possibly even a source of testimonial when they take that big bob up from being students to c areer professionals. E very(prenominal) day, man learns something. It is in his governance to learn and discover. Man was born for this. It is an instinct to search for answers in order to satisfy their questions. deliver it to their memory and use it in their daily lives.I am on my last semester as a Management Accounting student, I take superbia for what I have achieved at this time of my life irrefutable the fact that its not easy to maintain a cut-off grade in approximately of my Accounting subjects in order for me to stay and graduate as a bachelor in Management Accounting. With regards to my off campus practicum, our school sends us to different offices to put our theoretical learning into practical applicati ons. PUDADERA ACCOUNTING OFFICE is rigid in Arguelles Street, Jaro Iloilo City. It is a ten minute walk from the sixth gate of Central Philippine University.The two-storied building was built in a subdivision with the cool it atmosphere of the community and its landscape. The appearance of the building is well agree with the surroundings. However, it gives guests the impression of dignity and openness. instantly inside the main entrance, Pudadera Accounting Office has a sm in all but welcoming lobby with a natural cover floor, stylish but laborious to walk on heels. There are several chairs ordered against the wall and a side table which are put the companys newspapers and other publications.The receptionists desk is facing the entrance door, and behind it sits two genial women. Passing through with(predicate) the receptionists theatre which is forthwith leads to the main office. The heavens is flyspeck but it is well arranged to welcome the clients as well as guests. T he receiving area has a big square table in the tenderness with a large window overlooking the exterior. The remainder of the office space is segmented with segmentation walls, forming a sort cubicle. The office starts its operation from 9am to 6pm from Mondays to Friday and 9am to 12nn during Saturdays. The office is unlikable on Sundays and during Holidays.To grow and take a crap value, the company must have the trust of its clients, lenders and investors. The office dishs their clients in the proper applications of accounting system principles that will become effective. They also assist in completing au hencetic requirements under existing rules and regulations of regulatory bodies such as the hostage and Exchange Commission (SEC) and others. The office reviews financial reading establish on agreed-upon procedures, assisting acquirers/investors in find out factors affecting the price and post-acquisition financial issues and providing integrated support passim the acquisition dish up.They also provide advice and care with the registration and inform requirements of government agencies relating to assess and/ or investment incentives granted under various investment laws and regulations as administered by the Securities and Exchange Commission, Department of Trade and Industry, Bangko Sentral ng Pilipinas, local Government and etc. It also can provide assistance in determining a companys tax liabilities, preparing related returns and remitting these taxes to regulatory agencies within the prescribed deadlines.Some of the clients also ask the office to do the payroll and also provides assistance in Social Security schema and Philippine health Insurance application and payments on their own employees. As I stepped in to the accounting office, the commencement exercise task I did was to update the books of the firms clients. book suffering is the process of move intoing and classifying trade financial proceedings, or to put it another (prenominal) way, the process of maintaining the records of a rail lines financial activities.The objective in book obtaining is to create a serviceable summary of financial doings, which provides a snapshot of the courses financial stability. The most basic form of accounting is the single-entry establishment. In this system, you record each effect only once, as either a deposit or as an expense. This system is generally use to determine the profit/loss of a disdain. However, the favored system is the double-entry system. The double-entry system is more accurate, and has built-in checks and vestibular senses. In this system, each transaction is recorded twice, in each account it affects.This is a more thorough method of keeping a vexations financial transaction in order. Bookkeeping As part of the business information of accounting, it represents the daily tasks of tracking its financial transaction of a business and recording it correctly. This admits a sale, secure o f equipment and supplies, investment income for the month, or internal transfer of money. As a bookkeeper, I have the approach to all the daily transaction data for a crabby client. Amongst the books that I have updated, the office uses single-entry method of bookkeeping.The approach is very streamlined, tracking only accounts associated directly with cash coming in and money being fagged by the business which many new businesses and sole proprietors wonted(a) to. All of this data is then roll up regularly into a report based on a exchange flow structure, showing showtime balance, how much new money was earned, how much was spent, and finally a remaining electronic acquitwork balance for the period. There are three basic elements of bookkeeping assets, liabilities, and assoil assets. Assets are all items used in the operation or investment activities of a business.This home implicates all property, or items of value, owned by a business. Examples accept cash, building s, land, vehicles, tools, inventory, office supplies, furniture, investments, and accounts receivable (any funds owed to the business). Increases in assets are called debits. Decreases in assets are called convictions. Generally, various assets are referred to as debit accounts. Liabilities are claims by creditors to the assets of a business, or debts owed by the business to others. Types of liabilities include loans, notes payable, and lines of credit. bread assets are the equity earned by the business.Net assets are the value of the business once all liabilities have been paid. It can also be called owners equity, capital, net price, profit, or proprietorship. There are also several other things to keep in mind when considering a companys net assets Revenue is the increase in net worth resulting from the operations and other activities of the business. Revenue includes income earned through the businesss services, interest earned on investments, and contributions from individua ls or foundations. Although net assets are considered to be credit accounts, sources of revenue are actually considered to be debit accounts. Expenses are the costs of doing business. This includes the cost of goods, rooted(p) assets, and services/supplies used in the businesss operations. Examples of expenses include salaries, rent, travel expenses, and the costs of supplies and utilities. Expenses are credit accounts. Net assets are calculated by subtracting positive expenses from total revenue, on a yearly basis. Whenever revenue is received, net assets increase. Whenever expenses are paid, net assets decrease. The paper side of bookkeeping is managed through ledgers. Each account has a ledger to show each financial change that has occurred to the account. gross sales account shows every(prenominal) sale made in a period by peso amount. It will also show corrections made to the account if there was an error or a bad posting. Eventually, for reporting, all the ledgers used are rolled into one combined report, which then tells management how money was earned and spent for the time period tracked. All business transactions result in at least two changes to the bookkeeping equation. In other words, a transaction that changes a businesss assets must also change that businesss liabilities or net assets. Some transactions increase accounts.If a businesss assets increase, then there must also be an increase in either liabilities or net assets. Other transactions can decrease accounts. If a businesss assets decrease, so must either its liabilities or its net assets. Bookkeeping goes hand in hand with taxes. Bookkeeping is the process of keeping track of business income and expenses tallying them over time. Taxes are sums that you must pay to government institutions carnal knowledge to the income and expenses that you tally by means of bookkeeping process. As a practicum, it is our duty to update each of the clients books.If we keep the books up to date, it can be relatively unsophisticated to file tax returns. Most tax returns involve transferring bookkeeping totals and multiplying them by tax rate. The office maintains a file of improvement for each of the client each month. ANALYSIS Strategizing An up-to-date bookkeeping system enables you to develop strategies to minimize the amount of tax you owe. Income tax rates increase as your income level rises. If you know that you will earn slight during an upcoming calendar year, you may convey to make capital expenditures that will start your tax burden during a year when your overall tax rate will be higher.If your bookkeeping is current and you only need to perform simple calculations to file taxes, you are less likely to accrue penalties and interest on late filings and payments. outpouring a business means being vigilant about your bookkeeping so that you ever so know where you stand. If you have a small business, or are in charge of bookkeeping for a business, then you should know some basic accounting and bookkeeping rules to make sure that youre able to run your business smoothly, with no hiccups in the financial department. Choose a System * When starting your bookkeeping, you need to choose a system for doing it.Most businesses choose a cash or accrual system. In a cash system, the bookkeeper records all cash coming in and going out as it is received. For instance, you may make a sale on Friday, but the check doesnt come until Monday, so you record it on Monday. With accrual, you record things when they happen. You would record the sale on Friday and account for the money then, even if you didnt yet receive it. Choosing your system relates mostly to how you do business, if you are vigilant about everlastingly having the funds on hand, or if you dont mind doing some of your business on credit.Choose the method that works best for your company. say Your Books * As a bookkeeper or small business owner, you should be updating and maintaining your books dai ly. It can be easy to put off an entry until tomorrow, but to keep things organized and orderly, you should be first appearance things in the books as they happen. Resist the urge to leave things until another day. With books, youre dealing with numbers and money, and any small mistake can have big consequences. wangle it easier on yourself by maintaining the books daily.Take a few proceeding to update and assess, so you are continually in the curl up of your financial situation. Leave a Paper Trail * When keeping books, its important to always do things in order, to number checks and enter them chronologically with all of the information at hand. You should have records of every single financial move you make, through accounting slips, receipts and receiving orders. If, for some reason, you are targeted by the IRS for an audit, theyll want to see unaccented books with correct records. Leaving a paper trail in everything you do financially with the business is essential to bookk eeping.Practicum ReportPRACTICUM REPORT In partial fulfillment Of the requirement in Accounting 330a Presented to Prof. Teresita Crucero Dean College of Business and Accountancy Central Philippine University Jaro, Iloilo City Presented by Mary Ann Christi M. Espinosa Bachelor of Science in Management Accounting October 2011 TABLE OF CONTENTS Title Page- Table of Contents Narrative Report Analysis Report Introduction Letter Practicum Rating Daily Time Record Exam Permits- Attendance SlipsApplication Form for Practicum- Parental Consent Form Log Book/Daily Diaries INTRODUCTION NARRATIVE Internship or on the job training or practicum is one way by which we students are given an opportunity to apply the theories and computations that we have learned from school. It also helps us to obtain applicable knowledge and skills by performing in actual work setting. College and Universities require their students to undergo such training within a specific number of hours as part of the curriculu m.For us students, a practicum or internship program provides opportunities to go through the actual methodologies of a specific job using the real tools, equipments and documents. In effect the workplace becomes a development venue for us student trainee to learn more about our chosen field and practice what we have learned from the university. On the other hand, a valuable OJT/Practicum program also profits the companies who accept trainees. First trainee provides extra manpower for a significant labor cost than a regular employee. Most of them are eager to learn the ropes so chances are high that they will cooperate.Employers can use this internship strategy as method of recruiting employees. Since the trainer or supervisor can follow the trainees progress, he can gauge based on performance, behavior and attitude if the trainee will make good recruit after the completion of his internship. We trainees can bring fresh ideas in the organization. Given the opportunity to converse ou r minds freely and without fear, we may be able to contribute significantly in the brainstorming or research and eventually help improve the organizations productivity.While training the interns, employers are in fact teaching their employees to guide the trainees by stretching their patience, develop teaching skills and make them more sensitive to the needs and mindset of the younger generation. The course of supervision also teaches them how to share what they know and be receptive to questions. Hence, the internship also becomes an avenue in training for future managers of the company. Accepting on the job trainees can truly be beneficial not only to the trainees but also to the companies that provide opportunities for this type of learning.There is wisdom in the front lines. Such training can be investment that will be valuable to the company later on. This is also why us trainees should take our internship seriously as it can be a powerful tool and possibly even a source of rec ommendation when they take that big lift from being students to career professionals. Every day, man learns something. It is in his system to learn and discover. Man was born for this. It is an instinct to search for answers in order to satisfy their questions. Save it to their memory and use it in their daily lives.I am on my last semester as a Management Accounting student, I take pride for what I have achieved at this time of my life plus the fact that its not easy to maintain a cut-off grade in most of my Accounting subjects in order for me to stay and graduate as a bachelor in Management Accounting. With regards to my off campus practicum, our school sends us to different offices to put our theoretical learning into practical applications. PUDADERA ACCOUNTING OFFICE is located in Arguelles Street, Jaro Iloilo City. It is a ten minute walk from the 6th gate of Central Philippine University.The two-storied building was built in a subdivision with the calm atmosphere of the commun ity and its landscape. The appearance of the building is well harmonized with the surroundings. However, it gives guests the impression of dignity and openness. Directly inside the main entrance, Pudadera Accounting Office has a small but welcoming lobby with a natural concrete floor, stylish but difficult to walk on heels. There are several chairs arranged against the wall and a side table which are placed the companys newspapers and other publications.The receptionists desk is facing the entrance door, and behind it sits two friendly women. Passing through the receptionists area which is directly leads to the main office. The area is small but it is well arranged to welcome the clients as well as guests. The receiving area has a big square table in the middle with a large window overlooking the exterior. The remainder of the office space is segmented with partitioning walls, forming a sort cubicle. The office starts its operation from 9am to 6pm from Mondays to Friday and 9am to 1 2nn during Saturdays. The office is closed on Sundays and during Holidays.To grow and create value, the company must have the trust of its clients, lenders and investors. The office assists their clients in the proper applications of accounting principles that will become effective. They also assist in completing certain requirements under existing rules and regulations of regulatory bodies such as the Security and Exchange Commission (SEC) and others. The office reviews financial information based on agreed-upon procedures, assisting acquirers/investors in determining factors affecting the price and post-acquisition financial issues and providing integrated support throughout the acquisition process.They also provide advice and assistance with the registration and reporting requirements of government agencies relating to tax and/ or investment incentives granted under various investment laws and regulations as administered by the Securities and Exchange Commission, Department of Tr ade and Industry, Bangko Sentral ng Pilipinas, Local Government and etc. It also can provide assistance in determining a companys tax liabilities, preparing related returns and remitting these taxes to regulatory agencies within the prescribed deadlines.Some of the clients also ask the office to do the payroll and also provides assistance in Social Security System and Philippine Health Insurance application and payments on their own employees. As I stepped in to the accounting office, the first task I did was to update the books of the firms clients. Bookkeeping is the process of recording and classifying business financial transactions, or to put it another way, the process of maintaining the records of a businesss financial activities.The objective in bookkeeping is to create a useable summary of financial transactions, which provides a snapshot of the businesss financial stability. The most basic form of accounting is the single-entry system. In this system, you record each trans action only once, as either a deposit or as an expense. This system is generally used to determine the profit/loss of a business. However, the preferred system is the double-entry system. The double-entry system is more accurate, and has built-in checks and balances. In this system, each transaction is recorded twice, in each account it affects.This is a more thorough method of keeping a businesss financial transaction in order. Bookkeeping As part of the business science of accounting, it represents the daily tasks of tracking its financial transaction of a business and recording it correctly. This includes a sale, purchase of equipment and supplies, investment income for the month, or internal transfer of funds. As a bookkeeper, I have the access to all the daily transaction data for a particular client. Amongst the books that I have updated, the office uses single-entry method of bookkeeping.The approach is very streamlined, tracking only accounts associated directly with money c oming in and money being spent by the business which many new businesses and sole proprietors accustomed to. All of this data is then rolled up regularly into a report based on a cash flow structure, showing starting balance, how much new money was earned, how much was spent, and finally a remaining net balance for the period. There are three basic elements of bookkeeping assets, liabilities, and net assets. Assets are all items used in the operation or investment activities of a business.This category includes all property, or items of value, owned by a business. Examples include cash, buildings, land, vehicles, tools, inventory, office supplies, furniture, investments, and accounts receivable (any funds owed to the business). Increases in assets are called debits. Decreases in assets are called credits. Generally, various assets are referred to as debit accounts. Liabilities are claims by creditors to the assets of a business, or debts owed by the business to others. Types of liab ilities include loans, notes payable, and lines of credit. Net assets are the equity earned by the business.Net assets are the value of the business once all liabilities have been paid. It can also be called owners equity, capital, net worth, profit, or proprietorship. There are also several other things to keep in mind when considering a companys net assets Revenue is the increase in net worth resulting from the operations and other activities of the business. Revenue includes income earned through the businesss services, interest earned on investments, and contributions from individuals or foundations. Although net assets are considered to be credit accounts, sources of revenue are actually considered to be debit accounts. Expenses are the costs of doing business. This includes the cost of goods, fixed assets, and services/supplies used in the businesss operations. Examples of expenses include salaries, rent, travel expenses, and the costs of supplies and utilities. Expenses are credit accounts. Net assets are calculated by subtracting total expenses from total revenue, on a yearly basis. Whenever revenue is received, net assets increase. Whenever expenses are paid, net assets decrease. The paper side of bookkeeping is managed through ledgers. Each account has a ledger to show each financial change that has occurred to the account.Sales account shows every sale made in a period by peso amount. It will also show corrections made to the account if there was an error or a bad posting. Eventually, for reporting, all the ledgers used are rolled into one combined report, which then tells management how money was earned and spent for the time period tracked. All business transactions result in at least two changes to the bookkeeping equation. In other words, a transaction that changes a businesss assets must also change that businesss liabilities or net assets. Some transactions increase accounts.If a businesss assets increase, then there must also be an increase in either liabilities or net assets. Other transactions can decrease accounts. If a businesss assets decrease, so must either its liabilities or its net assets. Bookkeeping goes hand in hand with taxes. Bookkeeping is the process of keeping track of business income and expenses tallying them over time. Taxes are sums that you must pay to government institutions relative to the income and expenses that you tally by means of bookkeeping process. As a practicum, it is our duty to update each of the clients books.If we keep the books up to date, it can be relatively simple to file tax returns. Most tax returns involve transferring bookkeeping totals and multiplying them by tax rates. The office maintains a file of receipts for each of the client each month. ANALYSIS Strategizing An up-to-date bookkeeping system enables you to develop strategies to minimize the amount of tax you owe. Income tax rates increase as your income level rises. If you know that you will earn less during an upco ming calendar year, you may choose to make capital expenditures that will lower your tax burden during a year when your overall tax rate will be higher.If your bookkeeping is current and you only need to perform simple calculations to file taxes, you are less likely to accrue penalties and interest on late filings and payments. Running a business means being vigilant about your bookkeeping so that you always know where you stand. If you have a small business, or are in charge of bookkeeping for a business, then you should know some basic accounting and bookkeeping rules to make sure that youre able to run your business smoothly, with no hiccups in the financial department. Choose a System * When starting your bookkeeping, you need to choose a system for doing it.Most businesses choose a cash or accrual system. In a cash system, the bookkeeper records all cash coming in and going out as it is received. For instance, you may make a sale on Friday, but the check doesnt come until Monda y, so you record it on Monday. With accrual, you record things when they happen. You would record the sale on Friday and account for the money then, even if you didnt yet receive it. Choosing your system relates mostly to how you do business, if you are vigilant about always having the funds on hand, or if you dont mind doing some of your business on credit.Choose the method that works best for your company. Maintain Your Books * As a bookkeeper or small business owner, you should be updating and maintaining your books daily. It can be easy to put off an entry until tomorrow, but to keep things organized and orderly, you should be entering things in the books as they happen. Resist the urge to leave things until another day. With books, youre dealing with numbers and money, and any small mistake can have big consequences. Make it easier on yourself by maintaining the books daily.Take a few minutes to update and assess, so you are continually in the loop of your financial situation. Leave a Paper Trail * When keeping books, its important to always do things in order, to number checks and enter them chronologically with all of the information at hand. You should have records of every single financial move you make, through accounting slips, receipts and receiving orders. If, for some reason, you are targeted by the IRS for an audit, theyll want to see clean books with correct records. Leaving a paper trail in everything you do financially with the business is essential to bookkeeping.Practicum ReportPRACTICUM REPORT In partial fulfillment Of the requirement in Accounting 330a Presented to Prof. Teresita Crucero Dean College of Business and Accountancy Central Philippine University Jaro, Iloilo City Presented by Mary Ann Christi M. Espinosa Bachelor of Science in Management Accounting October 2011 TABLE OF CONTENTS Title Page- Table of Contents Narrative Report Analysis Report Introduction Letter Practicum Rating Daily Time Record Exam Permits- Attendance SlipsAp plication Form for Practicum- Parental Consent Form Log Book/Daily Diaries INTRODUCTION NARRATIVE Internship or on the job training or practicum is one way by which we students are given an opportunity to apply the theories and computations that we have learned from school. It also helps us to obtain applicable knowledge and skills by performing in actual work setting. College and Universities require their students to undergo such training within a specific number of hours as part of the curriculum.For us students, a practicum or internship program provides opportunities to go through the actual methodologies of a specific job using the real tools, equipments and documents. In effect the workplace becomes a development venue for us student trainee to learn more about our chosen field and practice what we have learned from the university. On the other hand, a valuable OJT/Practicum program also profits the companies who accept trainees. First trainee provides extra manpower for a si gnificant labor cost than a regular employee. Most of them are eager to learn the ropes so chances are high that they will cooperate.Employers can use this internship strategy as method of recruiting employees. Since the trainer or supervisor can follow the trainees progress, he can gauge based on performance, behavior and attitude if the trainee will make good recruit after the completion of his internship. We trainees can bring fresh ideas in the organization. Given the opportunity to converse our minds freely and without fear, we may be able to contribute significantly in the brainstorming or research and eventually help improve the organizations productivity.While training the interns, employers are in fact teaching their employees to guide the trainees by stretching their patience, develop teaching skills and make them more sensitive to the needs and mindset of the younger generation. The course of supervision also teaches them how to share what they know and be receptive to qu estions. Hence, the internship also becomes an avenue in training for future managers of the company. Accepting on the job trainees can truly be beneficial not only to the trainees but also to the companies that provide opportunities for this type of learning.There is wisdom in the front lines. Such training can be investment that will be valuable to the company later on. This is also why us trainees should take our internship seriously as it can be a powerful tool and possibly even a source of recommendation when they take that big lift from being students to career professionals. Every day, man learns something. It is in his system to learn and discover. Man was born for this. It is an instinct to search for answers in order to satisfy their questions. Save it to their memory and use it in their daily lives.I am on my last semester as a Management Accounting student, I take pride for what I have achieved at this time of my life plus the fact that its not easy to maintain a cut-off grade in most of my Accounting subjects in order for me to stay and graduate as a bachelor in Management Accounting. With regards to my off campus practicum, our school sends us to different offices to put our theoretical learning into practical applications. PUDADERA ACCOUNTING OFFICE is located in Arguelles Street, Jaro Iloilo City. It is a ten minute walk from the 6th gate of Central Philippine University.The two-storied building was built in a subdivision with the calm atmosphere of the community and its landscape. The appearance of the building is well harmonized with the surroundings. However, it gives guests the impression of dignity and openness. Directly inside the main entrance, Pudadera Accounting Office has a small but welcoming lobby with a natural concrete floor, stylish but difficult to walk on heels. There are several chairs arranged against the wall and a side table which are placed the companys newspapers and other publications.The receptionists desk is facing the entrance door, and behind it sits two friendly women. Passing through the receptionists area which is directly leads to the main office. The area is small but it is well arranged to welcome the clients as well as guests. The receiving area has a big square table in the middle with a large window overlooking the exterior. The remainder of the office space is segmented with partitioning walls, forming a sort cubicle. The office starts its operation from 9am to 6pm from Mondays to Friday and 9am to 12nn during Saturdays. The office is closed on Sundays and during Holidays.To grow and create value, the company must have the trust of its clients, lenders and investors. The office assists their clients in the proper applications of accounting principles that will become effective. They also assist in completing certain requirements under existing rules and regulations of regulatory bodies such as the Security and Exchange Commission (SEC) and others. The office reviews financial informat ion based on agreed-upon procedures, assisting acquirers/investors in determining factors affecting the price and post-acquisition financial issues and providing integrated support throughout the acquisition process.They also provide advice and assistance with the registration and reporting requirements of government agencies relating to tax and/ or investment incentives granted under various investment laws and regulations as administered by the Securities and Exchange Commission, Department of Trade and Industry, Bangko Sentral ng Pilipinas, Local Government and etc. It also can provide assistance in determining a companys tax liabilities, preparing related returns and remitting these taxes to regulatory agencies within the prescribed deadlines.Some of the clients also ask the office to do the payroll and also provides assistance in Social Security System and Philippine Health Insurance application and payments on their own employees. As I stepped in to the accounting office, the first task I did was to update the books of the firms clients. Bookkeeping is the process of recording and classifying business financial transactions, or to put it another way, the process of maintaining the records of a businesss financial activities.The objective in bookkeeping is to create a useable summary of financial transactions, which provides a snapshot of the businesss financial stability. The most basic form of accounting is the single-entry system. In this system, you record each transaction only once, as either a deposit or as an expense. This system is generally used to determine the profit/loss of a business. However, the preferred system is the double-entry system. The double-entry system is more accurate, and has built-in checks and balances. In this system, each transaction is recorded twice, in each account it affects.This is a more thorough method of keeping a businesss financial transaction in order. Bookkeeping As part of the business science of accounting, it represents the daily tasks of tracking its financial transaction of a business and recording it correctly. This includes a sale, purchase of equipment and supplies, investment income for the month, or internal transfer of funds. As a bookkeeper, I have the access to all the daily transaction data for a particular client. Amongst the books that I have updated, the office uses single-entry method of bookkeeping.The approach is very streamlined, tracking only accounts associated directly with money coming in and money being spent by the business which many new businesses and sole proprietors accustomed to. All of this data is then rolled up regularly into a report based on a cash flow structure, showing starting balance, how much new money was earned, how much was spent, and finally a remaining net balance for the period. There are three basic elements of bookkeeping assets, liabilities, and net assets. Assets are all items used in the operation or investment activities of a business. This category includes all property, or items of value, owned by a business. Examples include cash, buildings, land, vehicles, tools, inventory, office supplies, furniture, investments, and accounts receivable (any funds owed to the business). Increases in assets are called debits. Decreases in assets are called credits. Generally, various assets are referred to as debit accounts. Liabilities are claims by creditors to the assets of a business, or debts owed by the business to others. Types of liabilities include loans, notes payable, and lines of credit. Net assets are the equity earned by the business.Net assets are the value of the business once all liabilities have been paid. It can also be called owners equity, capital, net worth, profit, or proprietorship. There are also several other things to keep in mind when considering a companys net assets Revenue is the increase in net worth resulting from the operations and other activities of the business. Revenue includes income ear ned through the businesss services, interest earned on investments, and contributions from individuals or foundations. Although net assets are considered to be credit accounts, sources of revenue are actually considered to be debit accounts. Expenses are the costs of doing business. This includes the cost of goods, fixed assets, and services/supplies used in the businesss operations. Examples of expenses include salaries, rent, travel expenses, and the costs of supplies and utilities. Expenses are credit accounts. Net assets are calculated by subtracting total expenses from total revenue, on a yearly basis. Whenever revenue is received, net assets increase. Whenever expenses are paid, net assets decrease. The paper side of bookkeeping is managed through ledgers. Each account has a ledger to show each financial change that has occurred to the account.Sales account shows every sale made in a period by peso amount. It will also show corrections made to the account if there was an erro r or a bad posting. Eventually, for reporting, all the ledgers used are rolled into one combined report, which then tells management how money was earned and spent for the time period tracked. All business transactions result in at least two changes to the bookkeeping equation. In other words, a transaction that changes a businesss assets must also change that businesss liabilities or net assets. Some transactions increase accounts.If a businesss assets increase, then there must also be an increase in either liabilities or net assets. Other transactions can decrease accounts. If a businesss assets decrease, so must either its liabilities or its net assets. Bookkeeping goes hand in hand with taxes. Bookkeeping is the process of keeping track of business income and expenses tallying them over time. Taxes are sums that you must pay to government institutions relative to the income and expenses that you tally by means of bookkeeping process. As a practicum, it is our duty to update each of the clients books.If we keep the books up to date, it can be relatively simple to file tax returns. Most tax returns involve transferring bookkeeping totals and multiplying them by tax rates. The office maintains a file of receipts for each of the client each month. ANALYSIS Strategizing An up-to-date bookkeeping system enables you to develop strategies to minimize the amount of tax you owe. Income tax rates increase as your income level rises. If you know that you will earn less during an upcoming calendar year, you may choose to make capital expenditures that will lower your tax burden during a year when your overall tax rate will be higher.If your bookkeeping is current and you only need to perform simple calculations to file taxes, you are less likely to accrue penalties and interest on late filings and payments. Running a business means being vigilant about your bookkeeping so that you always know where you stand. If you have a small business, or are in charge of bookkeepin g for a business, then you should know some basic accounting and bookkeeping rules to make sure that youre able to run your business smoothly, with no hiccups in the financial department. Choose a System * When starting your bookkeeping, you need to choose a system for doing it.Most businesses choose a cash or accrual system. In a cash system, the bookkeeper records all cash coming in and going out as it is received. For instance, you may make a sale on Friday, but the check doesnt come until Monday, so you record it on Monday. With accrual, you record things when they happen. You would record the sale on Friday and account for the money then, even if you didnt yet receive it. Choosing your system relates mostly to how you do business, if you are vigilant about always having the funds on hand, or if you dont mind doing some of your business on credit.Choose the method that works best for your company. Maintain Your Books * As a bookkeeper or small business owner, you should be updat ing and maintaining your books daily. It can be easy to put off an entry until tomorrow, but to keep things organized and orderly, you should be entering things in the books as they happen. Resist the urge to leave things until another day. With books, youre dealing with numbers and money, and any small mistake can have big consequences. Make it easier on yourself by maintaining the books daily.Take a few minutes to update and assess, so you are continually in the loop of your financial situation. Leave a Paper Trail * When keeping books, its important to always do things in order, to number checks and enter them chronologically with all of the information at hand. You should have records of every single financial move you make, through accounting slips, receipts and receiving orders. If, for some reason, you are targeted by the IRS for an audit, theyll want to see clean books with correct records. Leaving a paper trail in everything you do financially with the business is essential to bookkeeping.

India Country Essay

Below is a free essay on India from Anti Essays, your stemma for free research papers, essays, and term paper examples.1.What is the climate for doing business in India? Is it supportive of irrelevant investment? oThe climate for doing business in India is continuously evolving. Today, the Indian economy is characterized by a liberalized foreign investment and trade policy, the extensive role played by the private sector and deregulation. India is extremely supportive of foreign investment and in fact in recent years, the government has been relaxing its bureaucratic rules particularly those relating to foreign investments.2.How important is a highly educated gracious preference pool for MNCs wanting to invest in India? Is it more than important for some businesses more than for others? oIts very important for MNCs wanting to invest in India to have a highly educated human resource pool because it is very important for them to understand what they are getting into (specifically language & cultural barriers) and for them to align to the changes that come along with the corporation investing internationally. Its evident that as India continues to grow and evolve so will the demand for well educated people. The more successful and competitive India becomes, the more critical human resource management will be.Luckily, companies are beginning to see that an investment in human resource processes & outsourcing services that can help make the successful is a good way to gain competitive advantage for their organizations future. It is more important for some businesses than for others depending on the industry they are in and the level of technology they use. Some MNCs use advanced technology to help them communicate, produce, and deliver their goods and services internationally which has ultimately guide to some experts predicting that in the future, technology has the potential to displace employees in all industries. 3.Given the low per capita income of the c ountry, why would you still argue for India to be an excellent place to do business in the coming years? oI will still argue

Comparing

Tianesha Furlow Marriage is the union of a man and a woman who make a permanent and exclusive commitment to each(prenominal) other. During the ceremony of the marriage the couple takes vows in which are promises each partner is supposed to keep. Its a sacred matrimony which is taken very dear in every vow it ends with Til death do us part. Unfortunately, in some marriages the vows arent taken that sacred. In the two rook stories, The Alchemists Secret, and Lamb to the Slaughter, their protagonists took their vows of til death do us part very personal was willing to do anything to keep their vows.In short story, Lamb to the Slaughter, an old devoted wife, Mary Maloney, waited for her husband, Patrick Maloney, to return central office from work as a police officer. He arrives home around the usual time he comes home every night. This night Mary notices that Patrick seems to be out of it and is acting weird, but she just assumes hes tired from work. Finally, Patrick exposes his rea son for acting so strange. He never states exactly, but it is inferred that he is leaving her for another woman.Mary, still in shock goes to the freezer to get a leg of lamb to cook for dinner. She continues to go in as if her husband didnt just reveal to her that he is leaving. Patrick screams to Mary not to make dinner and she snaps. She hit him in the back of his motion with the frozen lamb. Mary intentionally kills her husband. She feels as though if she cant have her husband then no one can. In addition, in the short story, The Alchemists Secret, a bitter married man comes into a gas lit herb shop where he thinks its going to be a solution to all of his problems.He hears of the famous Doctor Maximus who could make him no longer married to his cheating wife. In the herb shop Doctor puts some pillowcase of chemicals in whatever is desired of the customer to kill someone instantly with no discovery of the death in the autopsy. He wants his wife dead ahead he sees her fall in lo ve with another man. He states with his face looking tight and dangerous, I am not a man to be made a fool of. The visitor of the herb shop feels like his wife is making a fool of him and she deserves severe punishment.The two stories had many similarities and differences. sensation of the major similarities in the stories was how Mary Maloney and the anonymous visitor both took the same actions after finding out of the infidelity in their marriage. The differences in the story were the images outlook on the death of their spouse. For example, in The Alchemist, during the talk with the Doctor, the visitor says, No thank you, but says it nervously. The nervousness in his voice proved he had some fear and guilt of what he had planned on doing to his wife.In addition, in Lamb to the Slaughter, after Mary Maloney killed her husband, Patrick Maloney and creating a lie to the detectives, she sits, in the other board and began to giggle. Mary Maloney giggling after killing her own husba nd reveals she has no regrets. In conclusion, the two short stories have similar concepts, but have antithetical style of writing. Both couples had infidelity in their marriage and wanted revenge for their vows being broken.

Change: Theme in the Metamorphosis Essay

The Metamorphosis by Franz Kafka is a novella. The theme in this story is that change in bingle character leads to positive and ostracise change in other characters. Gregor Samsa, the main character changes into dung beetle. His change affects his family deeply and they make both positive and oppose changes to accommodate both his change and themselves. The family resents Gregor and downs him as a burden, which is a negative change, but previously the family had relied on Gregor as their source of income. This is where the conflict arises because now they fuddle to learn to work for themselves instead of relying on Gregor for income, which is ultimately a great positive change.The familys initial response towards Gregor is largely extremely negative. When the family and the chief clerk, Gregors boss, see him for the first time they panic. Gregor is promptly shoved back into his room and he is locked there. No one came any longer, and, in addition, the keys were now on the outsi de (page 25). This represents the familys immediate hostility towards Gregor where as before Gregors family had evermore taken care of him. Gregors sister, Grete decided to at least bring Gregor some regimen but even then she is still frightened. She immediately opened the door again and walked in on tiptoe as if she were visiting a soberly ill person or even a stranger (page 26). Mrs. Samsa asks to see Gregor but Mr. Samsa and Grete stop her. It shows that at least she has accepted Gregors change and wants to see him. Although the family does not react very well towards Gregors change his family still trys to help him.Grete notices that Gregor is learning to move around, this is a positive change. She decided that moving piece of furniture out of Gregors room would give him more room to move around, and she asks for her mothers help. Gregor sees his mother and sister taking away the last traces of his hu homosexuality. In a plight of desperation he sticks himself to a picture o n the wall. Grete is annoyed and tells him to get off, and when Gregors mother catches sight of Gregor she is so frightened she faints. Grete panics because she is upset about her mother, and Gregor follows her to get medicine for their mother.In the midst of all this chaos Mr. Samsa comes home. A positive change in hisappearance is seen. Gregor had seen him as the same man who would lie wearily, buried in bed,who had received him wearing a bathrobe and sitting in an arm chair(page 37). Where as now Gregors father was suddenly erect, dressed in a tight blue uniform (page 37). Although Mr. Samsas appearance and his acquiring a job is a positive change his reaction towards Gregor is negative. Gregors father assumed that Gregor had done something violent and he was so furious he threw an apple at Gregor. Mr. Samsa throwing the apple was also a negative change because this was his son he was injuring.The change in the familys behavior towards Gregor had become increasingly negative. G regors mother and Grete had obtained jobs, and Gregor saw how tired and overworked the family was becoming. In the first-class honours degree Grete took careful time to feed Gregor and clean his room, but as she worked she hastily shoved food into Gregors room as she ran off. The bitterness of the family peaked, and Grete even wished for Gregor to die. And therefore I merely say we have to try to get rid of it (page 47). Where previously Gregor had been demise physically he had accepted that he was a burden on the family and he was also dying emotionally. He accepted his face and dies peacefully. When the family finds Gregor dead they are relieved and thankful they dont have to deal with him anymore. Gregor dying had a positive effect on the family because now they were relieved of the burden that they had been given.The family learned how to work for themselves, yet in the process they treated Gregor poorly, the first be positive but their treatment of Gregor being negative. If one person changes it become necessary for the people around them to change as well. Often times those changes do can be positive or negative. Gregors change greatly affected the family and it became necessary for the family deal with the change. The changes they made were largely negative and not effective towards Gregor. The family was unwilling to make positive changes in their behavior towards Gregor which resulted ultimately in his death. This shows that whatever changes people choose to make, either positive or negative, the changes will always have a great effect on everyone around them.

Psychology and Emotions Essay

Famous Film Critic Roger Ebert has said Your intellect may be confused, but your e motilitys will never lie to you.. sizable members of the jury, respected teachers and my dear friends A very pleasant good morning to one and only Today I stand before you to speak for the motion on the topic MAN IS A BUNDLE OF EMOTIONS. Emotion is one of the most controversial topics in psychology. Love and hatred, joy and sorrow, sympathy and jealousy, disappointments and fulfillments always wear out and toss him. His entire life moves around these sensations. He can ruminate on the past and can plunge into the future. Man is never satisfied with what he has. The more he has the more he wants. In simple words He is full of ambitions. It can be proudly proclaimed that we human beings atomic number 18 nothing but a bundle of emotions.Emotions represent us, shape us, make us and even have the capacity to break us. Emotions serve as a sophisticated system of internal guidance that can befriend us su rvive, develop and successfully compete. Emotions help us in making decisions as our feelings help us to make choices , help us in predicting and understanding behavioral responses in self and in others , facilitate in opening channels of communication, and levy our capacity for relating to and connecting with each other . If emotions are so important then isnt it natural that we should be the in the drivers seat peremptory and managing emotions, rather than letting them hijack our intellect, values and thinking. We should rule over our emotions rather than allowing our emotions to rule over us. I find it rather hilarious that importance of emotion is often neglected on the false pretext that man is a rational being. As the tumult of emotions unfolds within our bodies, intelligence is often forced to carry a back seat.In the light of potency and power that emotions have over us is shaping our very own existence, it seems natural to infer that all of us must learn the art of manag ing our emotions. In the words of Rainer Maria All those emotions are pure which gather you and lift you up whereas those emotions are muddied which seizes only one side of your being and so distorts you. If you hold back on the emotionsif you dont allow yourself to go all the way by dint of themyou can never get to being detached, youre too busy being afraid. Youre afraid of the pain, youre afraid of the grief. Youre afraid of the picture that loving entails. But by throwing yourself into these emotions, by allowing yourself to dive in, all the way, over your heard even, you experience them fully and completely.An old proverb says that You are what your thoughts are. In this sense man is a bundle of thoughts, emotions and experiences. Every day we embark on a journey towards the University of World where we come across distinct people, different experiences and new learnings. Every person acts as a teacher, only if we are ready to learn. In conclusion I quote Frank Luntz eigh ty percent of our life is emotion, and only 20 percent is intellect. I am much more interested in how you feel than how you think. I can multifariousness how you think, but how you feel is something deeper and stronger, which I wont be able to interpret.

Why Voting Is Important

vote is one of the most important things that can be done as an American. Voting gives people the right to voice their opinion on pending fair plays, ordinances, and who they want to be in local and state officials. It to a fault will let people decide who will be the leaders of our country. Voting makes it impossible for someone or one party to stay in office longer than the legal amount of time. Voting gives people the power so there cannot be laws passed without them having a say on it.If a law is being voted on the members of the community, which it will be affecting will have a chance to vote on it. Some choices are won by a very small margins and it could have gone in the other direction if everyone that was eligible to vote, would register and actually go out and vote. People who do not vote, others decide what is good for the mode that they will living our lives. Voting decides how American is going to be run and everyones voice will be heard.Voting is part of being an Am erican, and everyone should take advantage of it. Voting is important because it exercises our right to vote as an American citizen to express our issues and ideas. Voting is the most powerful way to express your ideas and opinions. If you didnt vote you would never be able to argue your opinion on such things as abortion, gas prices, tax dollars, or more than better paying jobs. Voting exercises your right as an American citizen to express your issues and opinions.The leaders of our country have always been chosen through the presidential election since the beginning of constitution and by laws. Voting helps decide who will run our nation for the next term. Without voting our country would be ran by monarchy or dictatorship. Voting to decide who will run our country for the next four years is more than important to our survival as a nation of strong take over people. Voting makes the difference from being lead by someone we chose as the people than by someone who took charge with out the peoples consent or by their bloodline.

Attitude Of Young Adults Towards Drinking Milk In Pkaitsan Essay

Relatively small quantities of take out can provide a world-shattering proportion of daily intellectual nourishment requirements for all age groups making it nutrient rich relative to its energy content. In addition to its piece to nutrient intake, increased milk consumption has besides been linked to reducing the risk of numerous health problems such as osteoporosis, cancer, cardiovascular disease, type 2 diabetes and obesity. Milk therefore makes a significant donation to the human diet through provision of the macro-nutrients, vitamins and minerals.An analysis shows that young adulthood, 68% of females and 53% of males had calcium intakes lower than the recommended level of 1,000 mg/day. Milk in urban beas is accessible to common consumers in two ways loose, unprocessed milk and packed, processed milk. Each has its own price regimen. Unprocessed milk passes through the ticker somebodys before it reaches the urban retailer. Dairy companies are also part of the marketing str ucture. Small local companies hurt milk supply contracts with dodhees.Agriculture is the largest sector of the Pakistani economy, contributing 23 percent to the GDP and involving 42 percent of the total labor force. Livestock is the largest of the various agriculture sub sectors. Milk is the largest commodity from the neckcloth sector accounting for 51 percent of the total value of the sector. The farm gate value of milk is estimated to be more than Rs. 390 billion. Pakistan is the third largest producer of milk in the world with a total production of 28 billion liter of milk a year, whose value is more than that of the combined value of chaff and cotton, from a total herd size of 27 million.Milk contains ingredients necessary for the growth and of importtenance of human body- proteins, fats, carbohydrates, vitamins and minerals. Milk and milk products form a significant part of the diet in many countries and a substantial part of food expenditure goes on milk and dairy products . In the quest for interior(a) food sufficiency, researchers in Pakistan have focused almost exclusively on production related disciplines and have overlooked the important allied areas of quality and yield. whole t hotshot it seems has consequently become the most forgotten aspect in almost all stages of food production, processing, distribution and consumption.This research attempts to study consumers positioning of young adults toward drinking milk and further to devise strategies that how the attitude of consumer could be changed or formed to incite them to drink more milk , research will be followed with speculation of reasoned action model (TRA) , defined as to determine consumer beliefs associated with the consumption and drinking of milk and subjective norms (reference group importance ) and motivation to comply valuation for milk consumption attitude. PROBLEM STATEMENT To measure the attitude of young adults towards drinking milk.LITERATURE REVIEW Theory of Reasoned A ction Model Theories are used to try to understand and predict how and why people change their unhealthy behaviors to healthier ones. The Theory of Reasoned Action (TRA that focuses on a persons intention to behave a certain way. An intention is a plan or a likelihood that someone will behave in a particular way in specific situations whether or not they actually do so. For example, a person who is thinking about quitting smoking intends or plans to quit, but may or may not actually follow through on that intent.To understand behavioral intent, which is seen as the main determinant of behavior, the TRA looks at a persons (or populations) attitudes towards that behavior as well as the subjective norms of influential people and groups that could see those attitudes. According to the TRA, attitudes and norms are the main influences on intention, which, in turn, is the main motivator of behavior. Attitudes toward a particular behavior are influenced by a combination of two related fac tors ? Beliefs about the effect of the behavior (i. e. , is the outcome likely or unlikely? )? Evaluation of the potential outcome (is the outcome a good thing or a sorry thing? ). TRA important aspect of your attitude is whether or not it is positive, negative, or neutral. For example, if you strongly believe that drinking of milk is good, then one could say that you have a positive attitude toward that behavior. If you strongly believe that the behavior will lead to an undesirable outcome, you are likely to have a negative attitude about it. Subjective norms are influenced by our perceptions of the beliefs of those around us parents, friends, colleagues, partners, etc.According to the TRA, we have a sense or belief about whether or not these individuals and groups would approve or disapprove of the behavior. But we also have to factor in how motivated we are to comply with their views. This can vary from one situation to another. Subjective norm is defined as an individuals perc eption of whether people important to the individual think the behavior should be performed. The contribution of the opinion of any given referent is weighted by the motivation that an individual has to comply with the wishes of that referent.By focusing on attitudes and norms, TRA provides a framework for identifying and measuring rod the underlying reasons for a persons intent to behave a certain way (or not). It is called the Theory of Reasoned Action because of the emphasis on accord these reasons, not because the beliefs and attitudes themselves are necessarily reasonable or correct. The more we understand about the attitudes and norms that influence intent, the more accurately our interventions can be designed to influence these in a desired direction toward a healthier behavior

Reflective essay -Counselling session Essay

In this reflective essay I pull up stakes add an analysis of the direction academic term I conducted and recorded. This exit embarrass a summary of the academic term. I will besides describe the micro and advanced counselling skills utalised, as well as a critical evaluation of their effectiveness. A discussion of my application of these skills, as well as areas of possible improvement will supported by reference to relevant literature.Summary of the session.Leesa is a 37-year-old woman who I have seen to a greater extent or less four months antecedently. At the previous session Leesa spoke of her defeats at meet and of her hopes of securing a promotion. Leesas introduction was one of lethargy consistent with someone who was suffering tinctures of depression. I began the session by welcoming the invitee and reminding her of the confidentiality agreement. Leesa had previously inclineed in the hospitality industry but explained that had decided to terminate her practic e later being lose for a promotion. She also explained that she had mat up a escape of fairness and respect from her employer and fellow employees. Since leaving her placement in hospitality Leesa had sought employment through an agency that provides office work opportunities. Leesa explained that she had had four opposite jobs in the past three months and that she was experiencing a similar feeling of being disrespected.Leesa spoke of experiencing a lack of self-confidence at the moment and a feeling of being stuck as well as frustration and uncertainty around her future direction. However the knob was suitable to identify that she would equal to be more financially secure, feel respected at work and to earn a greater sense of confidence. Leesa spoke of a time when she enjoyed her work and private biography more, and was able to relate some of the key differences that contributed to her feeling more respected and confident in general. The lymph node identified that she would like to seek alternative employment that allowed her to take on grater responsibility and that involved less travel. Leesa believed that her employment agency may be able to assist her, but admitted that she had not been discerning about the kinds of roles that she took recently due to herfinancial situation.She also unwrap that she had been isolating due to her present-day(prenominal) state of mind. Accepting a homework challenge Leesa agreed to come near some friends to see if she could catch up with them at the next weekend. She also agreed to compile a diagnose of the sorts of jobs that she snarl she was qualified for and believed that she could achieve a greater feeling of responsibility and respect. Leesa express that she would onward motion her employment agency to see if they could help, and that she would bring her list to the next counseling session.Counselling skills application.Reflecting upon the counseling session it is clear that I utalised a range of con versational micro skills.Attending BehaivourHackney & Cormier (2009) & McLeod (2007), explain that a counsellor leads by following the client, which is done by encouraging the client to tell their story employ verbal and non-verbal encouragers. Another musical mode to explain what attending is that it allows the client to continue talking with token(prenominal) opening (Armstrong, 2006). When watching the recorded session I could observe numerous occasions where lessons of attending behaivour are endue. For modeling my potency was relaxed and I leant forward. My tone of voice was moderate and consistent, and I maintained eye contact. I constantly nodded my head and aid mm hmm or, oh really. This combination of skills conveyed that I was interested and empathetic to what the client was saying. in like manner Egan (2010) describes an effective guideline for turning into clients as represented by an acronym SOLER, which is important in the beginning of each counselling sessio n. This meansS face the client squarelyO maintain open postureL lean towards the otherE good eye contactR relaxed and natural in these behavioursMinimal receptions.Throughout the session I used a range of minimal responses that let the client know that I was interested and engaged in what she had to say. It also conveyed that I was empathetic towards her situation. Geldard and Geldard (2009) explain that minimal responses not only convey that the counselor is listening, they dirty dog also be used to convey a message, such as surprise, agreement or even to challenge what has been said. The meaning of these minimal responses is also influenced greatly upon the delivery of them. Tone of voice, facial expression, posture and eye movement all help to determine the way in which these messages are received. An example of a minimal response I do that conveyed empathy would have been when the client was describing her feelings of not being respected in her workplace and I responded by saying sounds horrible. This con response did not interrupt the flow of conversation, and encouraged the client to continue. My tone of voice and facial expressions were also congruent with someone who empathized and was interested in what was being said.Reflective Listening.Summarising, paraphrasing and reflection of feelings are all examples of counselling micro-skills that let the client know that the counselor is listening and understanding them correctly. Although it is important to try to respond accurately it is not essential as an incorrect response can encourage the client to re-think what they have said and then clarify it, possibly resulting in a better understanding for both parties. Geldard and Geldard (2009) explain that these reflections also serve as deepening the therapeutic descent. And that the most important to be genuinely yourself and aim to fashion a real, trusting, caring empathetic relationship with the person seeking help. Examples of when I utalised reflective listening techniques would include When the client had explained the reasons why she had left over(p) her previous employment, I reflected back by saying So youve left there you werent happy with that job, you felt up like you were unfairly treated, is that..? Another example would have been after the client had explained that she had experienced a number of negative employment situations within a short full point of time. I reflected back Would I be right to suggest that perhaps you are feeling a bit stuck, youre not really sure what you are doing? .Questioning Techniques and AdvancedCounselling Skills.During the session I used a range of open and closed questions. I opened the session by referring back to the subject of her difficulties at work covered in the previous session and then asked How has that been button? Later I asked the client Can you tell me a picayune more about the situation, what was breathing out on for you? Overall I was happy with the mix of open and closed questions. It felt like I was getting the learning I needed, without interrupting the client. The counseling modality I used was root focused. I tried to structure the session with Egans Three Stage Model in mind. Egan (2010) provides a structured and solution focused approach that can be broken into 3 major atoms. The initial part of the session saw me ask a range of questions designed to ascertain what was going on? For the next section What do I want instead? I used a range of questioning techniques. For example scaling questions. At a point in the session it had been identified that the client had become stuck and was uncertain of what direction to take due to a series of negative experiences at work.The client had agreed that a pattern had emerged she felt disrespected at work. At this point I also felt a miniature stuck. It felt as if I should explore this as a theme and try to help the client to identify her blind spots. However I also felt like it mig ht be harmful to challenge the client at that coiffure, as she appeared to have a low self-image. At the time, although uncertain it felt a little dangerous to examine her role in the situation. In order to firstly pay that the clients self esteem was low, and to then help her to identify what would have to change for her to feel better I asked her to rate her level of self-esteem, or confidence on a scale of one-to-ten. Her response was a three. This outline was useful in establishing that the client was unhappy and felt stuck in her situation, and therefore provided a platform to work with.However it was not successful in helping the client to identify what she wants instead (Egan 2010). I was faint at this point as to weather the client was genuinely uncertain of what she would like to change or if she was reluctant to say. It was this feeling that led me to self-disclose. This gave me the opportunity to express empathy indirectly and to help the client feel like the relatio nship was equal. Geldard and Geldard (2009). It was also usefulin clarifying that she felt frustration and not the anxiety that was present in my disclosure. In an effort to move to Egans second make up I chose to ask a variation of the miracle question. De Jong and Berg (2008), propose that the miracle question allows the client an opportunity to step out of their current situation for a moment and consider the possibility of something better (as cited in Corey 2013). Although the clients response was not immediate she could identify that she wanted to be more financially stable, to have more confidence, and to be respected.I then asked the client Has there ever been a time in your working like, that you can remember where you felt respected and happy at work? This question had an almost immediate compulsory reaction, as evidenced by the clients change in posture and facial expression. This coincided with what might have ordinarily been the negative situation of a refrigerator making a loud noise. However this situation added a useful element of humor that would probably not been possible. Both clients and counselors can enrich a relationship through humor (Corey 2013 p.31). Having identified that there was a time when things were different, coupled with the comfortableness achieved through humor, it felt like I had permission to ask what was different in her personal life at that time. The responses gave me the information I needed to begin to help the client verbal expression at Egans (2010) third stage of how do I get to what I want? This also gave me the opportunity to work with the immediacy that was explicit in the change of mood when the client reflected upon a time when her life was going well. This person-centered approach added a real sense of genuiness to the relationship and allowed the client to identify emotionally connect with the difference in her life at that time (Corey 2013).During a summary of what was different, when the clients lif e was going well invigorated information was disclosed that the client had not been discerning about the jobs that she took due to her financial situation. I made the comment that that was understandable, we all have to pay our bills, thus normalizing the clients experience, Normalising a clients experience can help them to look at their situation more positively Geldard and Geldard (2009). This was useful as the session moved into the third stage of the framework provided by Egan (2010). During this stage we brainstormed ways in which the client could access alternative employment, and also how to achieve greater life balance throughrecreational activities. The client agreed to continue to develop this list and to approach some employment agencies. She also agreed to contact some friends socially the following weekend as a homework tasks. Tompkins (2006) suggests that there are clear advantages to the counselor and client working in a collaborative manor in negotiating mutually ag reeable homework tasks. (as cited in Corey 2013). I felt that overall the session went well. At times I think I could have injected more power into my responses. It is strange, as I felt more enthusiastic inside than what was conveyed. I was happy that I could work to a framework and I found that I enjoy the positivity of the solution-focused modality. It did seem a little too perfect at times, which is difficult to avoid in a role-play situation.References.Armstrong, P. (2006). The practice of counselling. Melbourne Thomson Higher pedagogy Corey, G (2012). Theory and Practice of Counselling and Psychotherapy. 9th.Ed. Melbourne. Canage Learning. Egan, G. (2010). The Skilled Helper 9th Ed. Belmont, USA Brooks/Cole, Cengage Learning.Geldard, G & Geldard, K (2012) 7th Ed. Basic Personal Counselling A Training manual for counsellors. N.S.W Australia. Pearson.

Air Pollution and Automobiles Essay

The automobiles that we travel in perpetuallyyday toy a vital role in our lives. They get us slightlywhat from one place to some other on a daily basis. The U. S. Environmental Protection Agencys (EPA 2010) m either another(prenominal) studies parade that go off emissions from these vehicles argon the number one ship pollutant in the fall in States. Air contaminant drivings umteen antithetical issues that affect personal health as well as environmental f moors. Over the socio-economic classs m both opposite studies name been done by different people and agencies come oning how reducing air taint from automobiles can only improvement the earth.The presidential term has been one of the largest advocates of lowering emissions from automobiles. Because excessive exhaust emissions created by automobiles is a study incidentor in air contamination, the political relation has enacted many laws and ordinances limiting the essence of emissions vehicles may sire. A utomobiles argon a major cause of air pollution around the world. As the number of vehicles on the thoroughf ar increases, the amount of emissions from these vehicles increases. As of 2003 Leslie Miller shows that the (World Almanac 2003) reported that there were more than 107 million households throughout the United States (U.S. ) Leslie reported that the Bureau of Transportation statistics show that there are roughly 204,000,000 vehicles registered in the U. S.That hits a ratio of 1. 9 cars to 1. 8 people per household in the U. S. The number of vehicles registered in the U. S. has been doubling every louvre divisions. If this trend continues as it has over the past 30 years, by the year 2030 there get out be approximately 1,200,000,000 (1. 2 Billion) vehicles producing some type of toxic emission into our earths standard pressure. The vehicles that we drive produce many different toxic gasses affecting our earth negatively.These emissions affect our environment and damage the babys room effect. The babys room effect is the care for in which infrared rays are emitted from the sun into the earths air confine heat that keeps the earths temperature in a habitable range. Toxic gasses from our automobiles released into the atmosphere do a lot damage to this natural process. As the gasses release, the atmosphere will deteriorate which allows the earths core temperature to rise. This process causes intemperatey in farming as well as the melting of the polar ice caps almost flooding the earth slowly. coulomb Dioxide (CO2) is the most emitted gas into the atmosphere. The Environmental Protection Agency (2010) shows that cars release 76% of the CO2 that is present in the earths atmosphere. For every gallon of gas utilise by an automobile there is approximately 20 pounds of CO2 released into the atmosphere. CO2 is a heat-trapping gas released by the burn process by our vehicles. (Cakmak 2006), Shows that CO2 is the largest contributing concomitantor to the smog in highly congested subjects around the U. S. The by- variant is an emissions chart separateing down the source of the seven most popular air pollutants.As you can see highway vehicles are the largest source of air pollution in the geographic area of The United States. The major pollutants abbreviations are shown below and correlate with the graph that follows. Geographic Area United States Pollutant Carbon Monoxide (CO), Nitrogen Oxides (Nox), Volatile Organic Compounds (VOC), Sulfur Dioxide SO2, Particulate (size 2. 5 micrometers) (PM 2. 5), Particulate (size 10 micrometers) (PM 10), or ammonia (NH3) pic Emissions by Category map (Environmental Protection Agency, 2002).The exhaust systems on our vehicles also produce another pollutant cognize as hydrocarbons. Hydrocarbons are produced by our vehicles when supply molecules in these vehicles do not fully burn and and then travel through the exhaust system. In addition to these deadly hydrocarbons, Nitrogen Oxi de (Nox) is another large indorser of air pollution in the U. S. today. The EPAs (2010) studies links approximately 30% of the NOx in the atmosphere to the vehicles on the road in the U. S. today. NOx has been linked by studies to the formation of acid rain in our in our environment.Simply said the reduction of vehicle emissions will cause the amount of greenhouse gasses emitted into the atmosphere to lower creating less negative effects on our earths environment and our health. Cakmak, Dales and Jedek (2006) says that air pollution has many negative effects on the environment as well as our personal health. some respiratory issues come from breathing in the gasses released from automobiles. CO2 affects us by lowering the amount of atomic number 8 our blood can carry throughout our bodies causing death in some cases.Air pollution is linked to lung cancer as well as lower birth rates that are common among people in cities that record high vehicle registrations. The EPA has shown that these cities are at a higher try for many health issues. Children residing in areas with higher concentrations of air pollution are three to four generation more likely to develop asthma attacktic conditions. Automobiles are a major cause of vehicle deaths in the form of vehicular accidents. EPA (2010) statistics show that approximately 120 people are killed by a vehicular accident with each day that goes by. many a(prenominal) environmental issues caused by automobile emissions are overlooked by the average person. The acid rain produced from vehicle emissions has caused many bad health problems for humans. Acid rain is has been shown to cause eye irritation as well as coughing as well as asthma in more extreme cases. Urban smog in addition to global warming are the most common factors in air pollution. Smog is a product of different greenhouse gasses smorgasbord together which produces a visible layer very close to the earths surface cognise as the ground ozone layer.The smog acts like a blanket around the earth trapping the harmful emissions allowing us to breathe them in each day. Over the years the effects of air pollution have been noticed by many from politicians to auto manufacturers. Many within these agencies have worked to reduce the emissions that our automobiles produce. One of the major changes in our society that created focus on the issues of air pollution caused by automobiles was the Clean Air shape of 1963. This bill was introduced to allow the disposal limited enforcement power over interstate pollution issues.In 1965 a Motor Vehicle Act was introduced. Melosi(2004) explains that this act allowed auto manufacturers the ability to practice stricter emission standards for new vehicles with government funding such(prenominal) as grants. In 1970 the acting president of the U. S. Richard Nixon, signed an amendment to the Clean Air act enforcing stricter fuel regulations on auto manufacturers. This Act was the most stringent air poll ution law ever passed in the U. S. The Clean Air Act has been revised throughout the years to conform to stricter guidelines as air pollution runs more of an issue throughout the U.S. The Clean Air Act was not originally designed to prohibit pollution rather it was enacted to define an acceptable amount of pollution allowed to be emitted from vehicles. Despite the fact that the Clean Air Act was passed there are quench major issues that emissions from vehicles create including health and environmental issues. Crabb and Johnson (2010) wrote an word in The Energy Journal showing the main issue that does contribute to the amount of emissions from automobiles is the fuel economy that is attained by each vehicle.The Energy Policy and Conservation Act established guidelines know as Corporate Average Fuel Economy (cafe. ) During chairwoman Nixons time in state of affairs the 1975 CAFE regulations were written to require manufacturers to obtain a corporate average of 18 miles per gallon (MPG) or higher starting with 1978 model year vehicles. Between 1985 and 1992 multiple adjustments were made to make the cafe regulations stricter. By the mid 1990s the government increased the MPG requirement to be raised to 27. 5 MPG corporate average.As we move forward in time the regulations have only become stricter for auto manufacturers. The year 2009 brought on many new accomplishments for the U. S. in that auto manufacturers began making newer models that will take us into the next decade. An article written by Tarlow (2009) shows that President Obama fought hard for his place in the White House, one of his main concerns being air pollution and the amount of emissions caused by automobiles. After being elected President Obama revealed a suggestion for new CAFE regulations that will reduce emissions and further reduce the U. S.dependency on imported oil. The regulation that President Obama has proposed will require auto manufacturers to meet the strictest guidelines for f uel economy ever. Obamas proposal will require auto manufacturers to meet a strict 35. 5 MPG by the model year 2016. The following graphs show the minimum combined miles per gallon that manufacturers are required to meet and post on the vehicles. The graphs break down different types of fuel as well as the amount of CO2 released per mile driven. Chart 1 shows the requirements prior to the EPA changing the way they figure a vehicles MPG.With model year 2009 and newer the EPA became stricter when figuring MPG for different fuel types. Chart 2 reflects the new criteria with the stricter guidelines enforced. As you can see, the Greenhouse gas (GHG) score is higher as a vehicle produces less CO2 per mile. pic Chart 1 (Environmental Protection Agency, 2010) pic Chart 2 (Environmental Protection Agency, 2010) Meeting the strict guidelines does not come at zero comprise. Meeting the guidelines will personify auto manufacturers no matter how it is broken down.The research and development i n meeting stricter regulations does have a equal attached to it. On the other end if auto manufacturers do not meet the CAFE guideline the government has allowed civil liabilities to be charged. The liabilities allowed by the government may cost manufactures approximately $5. 50 for each tenth of a mile that they are under the minimum requirement set forth. The EPA (2010), reports that amongst the year 1993 and 2004, various manufacturers paid approximately $618 million in penalties. This report also included the fact that in the same period no Asian or U. S. manufacturers have ever been charged any penalties.Many have argued that the cost of meeting increasingly difficult fuel emissions has added cost to the bottom line value of a vehicle as well as slowing sales and potentially set smaller car dealers out of business. Much research has been done in the area of estimating costs of incorporating ruin emissions equipment on newer automobiles. Initially, when emission regulation w ere introduced in the U. S. around 1970, many manufacturers were concerned that to meet the guidelines there would subscribe to be costly research done to find the most cost effective practices to lower emissions.Crabb and Johnson (2010) show that many manufacturers estimated initial costs for catalytic systems designed to reduce emissions would cost approximately $3,000. The government challenged the manufacturers and discounted these findings proving that with some changes to the processes the cost can be cut down by two thirds the initial cost that was estimated. The government was able to show that the systems could be incorporated on motor vehicles for about $1,300. , which is significantly less than estimated.The EPA (2010), reports that many other agencies have conducted research regarding any issues caused by stricter guidelines from the government as well as the cost factor included. The Northeast States for Coordinated Air Use Management (NESCAUM) has not been able to doc ument any negative sales because of the Clean Air Act or stricter guidelines. On the contrary, they have been able to show that the sales of new vehicles have fluctuated between 13 and 17 million new vehicles each year for the past 20 years and never declining below these numbers.Much of the fluctuation has been attributed to the changing economical generation throughout the history of the U. S. over the last 20 years. Many believe that because diesel railway locomotives typically produce a higher rate of exhaust emission than gasoline engines, which may make it more difficult to purchase diesel vehicles in Clean Air States. Diesel engines are most commonly used on vehicles with a Gross Vehicle Weight Rating (GVWR) of more than 8500. The CAFE regulations do not affect the sales or use of these diesel vehicles.The more common everyday on-road use vehicles such as the GMC Sierra 2500 and 3500 serial publication as well as the popular Dodge Ram 2500 and 3500 series vehicles are the v ehicles that will feel the greatest impact on emission regulations. Passenger vehicles such as the Volkswagen Golf TDI are not currently certified under the calcium Air Resources Board (CARB. ) CARB is a set of standards that the state of California has enacted to control the amount of emissions vehicles registered in the state may emit. Many states followed California in adopting these strict standards that go above and beyond the government requirements.Massachusetts, Maine, New York, New Jersey and Vermont are some of the states that have adopted CARB standards for vehicles sold in those states. As more states adopt their own standards that are stricter than government guidelines, auto manufacturers have difficulty selling certain new vehicles in certain states. Many of the diesel engines used in vehicle applications do not meet the strict EPA and state regulations. In 2010 most new trucks with diesel engines will utilize Exhaust Gas Recirculation (EGR) to lower the NOx released by diesel engines by injecting a urea compound that breaks down the NOx.Cummins, the worlds second largest diesel engine manufacturer has met all emission guidelines that went into effect for all 2010 and newer model year vehicles since the model year 2007. This is helped to welfare sales for the companies that use the Cummins Diesel engine. One such company is Chrysler Corporation that uses the Cummins Diesel in their Dodge Ram Heavy Duty line up. Hirata shows that by using this engine Chrysler has been able to propitiate at the forefront in technology. As others struggle to find slipway to meet regulations, Chrysler will benefit from the technology because their vehicles meet all regulations.The only change Cummins made was adding an inexpensive technology called Selective catalytic Reduction to further reduce NOx emissions into the earths atmosphere. Other manufacturers utilizing diesel engines will be developing systems that require the addition of urea at an additional cost t o the customer driving consumer cost through the roof. Cummins has the advantage that the prices for their system will not fluctuate as other diesel engine manufacturers prices will increase because of the cost associated with their new technologies.To reduce the emissions throughout the U. S., not only are the government and auto manufacturers responsible, we are each individually responsible to do our part in reducing the greenhouse gasses we contribute. The manufacturer changing the design of automobile systems is a key part in the reduction. The way we in person use our vehicles will also contribute to the reduction of greenhouse gasses. Things that can be done on our part may include reducing the allowable amount of vehicles in an area by upshot quotas and permits for different areas. Many people have looked into the use of hybrid vehicles as alternatives to fully gas or diesel powered vehicles.Lowering the personal use of our vehicles as well as participating in car pools wil l fully reduce the amount of green house gasses that we individually release into the atmosphere. In doing the things needful to lower emission we must be proactive and take an interest in the electropositive things that will benefit us by reducing the amount of emissions. Although the government has worked with auto manufacturers to reduce vehicle emissions, our cars still produce toxic emissions into the air. With the increasing regulations on fuel economy we will only benefit from less emissions being released into the air.Many things may be done on a consumer level as well. We have access to alternative fuels such as E-85 (ethanol) which comes from corn as well as smashed natural gas which releases very little emissions if any. The government and auto manufacturers are always looking for ways to reduce emission further. As time goes on unless we completely stop using automobiles we will still be faced with the release of toxic emissions from automobile exhaust systems. The av ailable resources will always become better as time goes on and companies create the next best thing to reduce the amount of emissions released by their vehicles.The only way to ensure that our children have a cleaner environment is by educating them with the necessary information that will allow a greener environment over the years to come.References Cakmak, S. , Dales, R E, & Judek, S. (Jan-Feb 2006). Respiratory health effects of air pollution gases modification by education and income. (Author abstract). Archives of Environmental and Occupational Health, 61, 1. p. 5(6). Retrieved January 22, 2010, from oecumenic OneFile via Gale http//find. galegroup. com. ezproxy. apollolibrary. com/gps/start. do? prodId=IPS&userGrou pName=uphoenix Crabb, J. , & Johnson, D.. (2010). Fueling Innovation The Impact of Oil Prices and CAFE Standards on Energy-Efficient Automotive Technology.The Energy Journal, 31(1), 199- 216. Retrieved January 22, 2010, from ABI/ aver Global. (Document ID 19422107 41). Environmental Protection Agency. (2010) Graphs that show Greenhouse Gas Score Criteria that vehicles must meet as per the EPA regulations on emissions. Greenhouse Gas Scores. Retrieved from http//www. epa. gov/greenvehicles/Aboutratings. do Environmental Protection Agency. (2002) This is a picture of a chart breach down the sources of the 7 major air pollutants in the United States Air Data.Retrieved from http//www. epa. gov/cgi- bin/broker? _service=airdata&_program=progs. webprogs. emcatbar. scl&_debug=2& geotype=us&geocode=usa&geoname=United+States&epol=CO+NOX+VOC+SO2+PM 25+PM10+NH3&years=2002&mapsize=zsc&reqtype=viewmap Hirata, K. , Masaki, N. , Yano, M. , Akagawa, H. , Takada, K. , Kusaka, J. , & Mori, T.. (2009). Development of an alter urea-selective catalytic reduction-diesel particulate filter system for heavy-duty commercial vehicles. International Journal of Engine research SPECIAL ISSUE ON EXHAUST AFTER-TREATMENT SYSTEMS FOR DIESELS, 10(5), 337-348.Retrieved Jan uary 22, 2010, from Research Library. (Document ID 1873528061). Melosi, M. (2004). The Automobile and the Enviornment in American History. Retrieved from http//www. autolife. umd. umich. edu/Environment/E_Overview/E_Overview1. htm Tarlow, S. (2009). President Obamas CAFE Standards Will Reduce Auto Emissions. Retrieved from http//personalmoneystore. com/moneyblog/2009/05/19/cafe-standards-car- emissions/ U. S. Enviornmental Protection Agency. (2010). Air Pollution Effects. Retrieved from http//www. epa. gov/ebtpages/airairpollutioneffects. html.