Tax Treatments for Individual Returns Essay Example for Free

Tax Treatments for Individual Returns Essay A. Recommended Tax Filing Status The tax filing status that I would recommend is Married Filing Joint. The reason for this is that the IRS has various tax breaks for married persons that file together that are unavailable if you file married filing separate. It also affect the tax rate, they will pay a lower rate of taxes if they file together than they would if they filed separately. A2a. Taxable and Non-Taxable Income Taxable Income for the couple would include the following items: Spouse A’s income from the partnership, Spouse A’s income from the part time job, Spouse B’s income from the electronics firm, and the dividends that were received by Spouse A from Company E. Their Non-Taxable Income items would be: The child support that spouse B receives (child support is nontaxable because it was taxed as income on the parent that is paying it), the interest received on Municipal Bonds (municipal bonds are tax exempt), and the income on the sale of their personal residence is tax exempt because it was their primary residence and they lived there for the required amount of time for the exemption of 500,000 (since they are joint filers). A2b. Capital Gains and Losses The couple has 5,000 in short term capital losses from the day trading while spouse B was unemployed. These losses can be netted against any capital gains that may exist. For example if the sale of the rental property resulted in a long term capital gain, however the rental property is a passive activity so the short term loss can only be claimed for 3,000 and the remaining amount would be carried forward. A2c. Profit or Losses from Sale of Property The profit from sale of the couple’s personal residence would not be taxed. Their personal residence was lived in for at least 2 of the last 5 years and  was under the cut off of the exemption of 500,000 after their adjusted basis calculation was deducted from their sale price. The profit from the sale of the rental property would be taxed as mention in the paragraph above. Depending on how the adjusted basis came out it would either be an ordinary loss or a capital gain. A2d. Partnership Income and Losses Spouse A received a K-1 reporting the share of the partnership income as 142,000. This amount will be reported by the couple on their schedule 1040 as income. The cash withdrawal of 83,500 would most likely not be considered a gain (the determining factor for this is whether or not the amount of Spouse A’s interest in the partnership is higher or lower than the withdrawal amount.) A2e. / A3. Passive Activity Gains and Losses The couple has passive activity from the rental properties that they own but are managed by a local realty company, which means they are not actively participating. Their gross rents are 23,000 and their expenses/depreciation total 29,200. The result of this activity is a passive loss of $6,200.00 The couple also has the gain on the sale of the rental property that could be passive because again it is from their rental properties that they do not actively participate in. The maximum amount of loss they could claim from rental properties is 25,000 per the IRS regulations. A4. Adjustments to Income (on the 1040 form this area is called Adjusted Gross Income) There are multiple adjustments and deductions available to the couple in the 1040 AGI section. The alimony that Spouse A pays can be listed in this section as an adjustment, this will lower their income. Because alimony paid is a deduction to the payer. Alternatively the child support amount that they have listed will not affect anything; you do not need to include it in your income so it is not an adjustment to income. Spouse A’s health  insurance would qualify them for a self-employed health insurance deduction. The contributions to Spouse A’s Keogh plan are also an adjustment to income, this is because they can be deducted in the year they are contributed so that the contributions to the plan are â€Å"tax free†. However, I am unsure about the calculation of maximum because the IRS states that: â€Å"Retirement plans for self-employed people were formerly referred to as â€Å"Keogh plans† after the law that first allowed unincorporated businesses to sponsor retirement plans. Since the law no longer distinguishes between corporate and other plan sponsors, the term is seldom used.† (Retirement Plans for Self-Employed People, 2014) The moving expenses are not an adjustment to Income, the reason for this is that on form 3903 there is a distance test worksheet, when the calculation is done it shows the move was not a difference of 50 or more miles since the move was 52 miles minus the distance to her previous job of 3 miles it is only 49. This does not qualify them to deduct their expenses. A5. Deductions The itemized deductions that the couple would be allowed to take are a deduction for their medical expenses in the amount of expenses that exceeds 10% of their Adjusted Gross Income (line 38 on 1040). So they would take their 10% of their AGI and subtract that number from their total medical expenses and the remaining amount is the available deduction. I don’t believe this would result in much of a deduction if any in their situation. The 6,000 in charitable contributions would be an itemized deduction. However, the 2,600 in business suits is not a valid deduction because you can wear a business suit as everyday clothing. If the clothing were a uniform or something more specifically required by the job that she would not be able to wear in place of her everyday clothes then the amount would be deductible. Due to these calculations, I would recommend to the couple that they take the standard deduction of 12,200 because I believe this would be higher than  their total for itemized deductions. A6. Tax credits Because the couple has a dependent that is in college and living at home they may be eligible to take the American opportunity credit or the lifetime learning credit these credits are available to someone that pays college expenses for themselves or a dependent. They cannot take both however, only one education credit is allowed per year so they would want to calculate which is more beneficial. The couple has dependent children, so they might also be able to take a child tax credit of up to 1,000 per child however, their adjusted gross income may be too high which would phase the credit out to 0. Without doing all of the calculations I am not certain as to whether or not they would actually get this credit. It is also possible that they would qualify for a savers credit which is based upon contributions to a qualifying retirement plan, but again I am not sure if they would end up being over the adjusted gross income limit to receive this credit. References Partners Instructions for Schedule K-1 (Form 1065) (2013 ). (n.d.). Partners Instructions for Schedule K-1 (Form 1065) (2013 ). Retrieved March 10, 2014, from http://www.irs.gov/instructions/i1065sk1/ch02.html Publication 523 (2013), Selling Your Home. (n.d.). Publication 523 (2013), Selling Your Home. Retrieved March 10, 2014, from http://www.irs.gov/publications/p523/ar02.html Publication 544 (2013), Sales and Other Dispositions of Assets. (n.d.). Publication 544 (2013), Sales and Other Dispositions of Assets. Retrieved March 10, 2014, from http://www.irs.gov/publications/p544/index.html Ten Facts about Capital Gains and Losses. (n.d.). Ten Facts about Capital Gains and Losses. Retrieved March 10, 2014, from http://www.irs.gov/uac/Newsroom/Ten-Facts-about-Capital-Gains-and-Losses1 1040 Central. (n.d.). 1040 Central. Retrieved March 13, 2014, from http://www.irs.gov/Individuals/1040-Central Retirement Plans for Self-Employed People. (n.d.). Retirement Plans for Self-Employed People. Retrieved March 13, 2014, from http://www.irs.gov/Retirement-Plans/Retirement-Plans-for-Self-Employed-People

The Punk Rock Movement | Essay

The Punk Rock Movement | Essay More than a quarter century ago the punk, hippie, mod and skinhead movement had an enormous impact and played an integral part of popular music along with the social messages and persuasive tactics that they used to gain popularity of their movement. This has been an attempt to gain attention of our society to engage in the issues at hand on a global scale. The strategies that were implemented played a vital role in the punk rock movement and gained legitimacy through its use of coactive and extremely confrontational tactics. These extreme tactics ultimately gained attention to bring about social change and to resist the status quo. It has been said that the punk rock movement is an association of people that serve to refute social attitudes that have been perpetuated through willful ignorance of human nature. (Graffin, 2010) Greg Graffin considers himself the poster boy for the punk rock movement that started in the 1970s. Graffin is the lead singer of the world famous punk bank Bad Religion, one of the most influential bands connected to the punk rock movement. The punk rock movement started between 1974 and 1976 in the United States, The United Kingdom and Australia as a youth movement through music against mainstream society. They created fast hard-edged music and the songs were usually short and very often politically motivated with an anti-establishment theme. The punk rock movements ethic was DIY (do it yourself).The punk rock movements in these countries had varying histories and cultures of their own but their messages held a similar goal; that of freedom to express their discontent and concerns. The punk rock movement spread quickly around the world and became a major cultural phenomenon which characterized anti-authoritarian ideologies, youthful rebellion and were characterized by a very distinctive style of clothing. When our ancestors first migrated to cities and started very distinctive societies which were basically from the dawn of human history, certain issues have inevitably plagued all civilizations. Many predicaments such as war, famine and disease have all been an integral part in changing the ebb and flow of history. As VanDorston (2001) explains, many of the most significant movements and revolutions in our history have occurred because the less fortunate, poor and downtrodden masses were forced to tolerate, bear and deal with unreasonable and cruel measures as a result of the corrupt establishment which played a major part in the punk rock movement as well and this will be pointed out in my analysis. The British punk rock movement was very different and distinctive than the American punk rock movement and came about because of the social environment at the time. After the end of World War II Britain was in economic despair and the people were extremely dissatisfied. There were many immigrants, a huge unemployment rate and an overall declining economy which also led to racial tensions and ultimately race riots. This background created an atmosphere of discontent and along with restlessness the emergence of the punk rock movement evolved. The Sex Pistols flourished in this new scene and they had huge following of fans and inspired members of future bands such as the Clash. The Sex Pistols with their style of dress and performance set the tone for the entire punk rock movement in Britain and they became an overnight sensation. The most important contribution to the punk rock movement was their condemnation of society and their anti-establishment views such as their anthem Anarchy in the U.K. This was very different than the American punk rock movement which began with The Ramones who sang mostly about the issues of the youth. In the dark era of the United States, the Ramones came of age. The Vietnam War was ending after more than a decade of fighting a vicious war that the punk rock movement detested. As a result, there were many demonstrations one of the worst which was when race riots erupted on a college campus. Kent State and the National Guardsmen shot and killed four protesting students. Along with the Watergate scandal during President Nixons reign he was forced to resign which left our nation disgraced. The violence and social unrest at home just inspired a stronger punk rock movement and it confirmed their feelings that it was a time of change as the government was certainly not working on behalf of the people. Very early in the twentieth century i.e. 1905, a mass media developed and began to expend, punk rock music became an increasingly admired and popular mode of influence and communication. In an effort to make the punk rock movement heard, the confrontational tactics and strategies used brought about social change but not without resistance. Taking into account that even trough social movements were separated by geography, time and style of music, the next to the last messages sounded across these boundaries to establish and enact change and reform by using these persuasive tactics. During this time, labor disputes were coming to a boiling point which was predicated by low wages, despicable working conditions and extremely oppressive management. Some working class Americans lacked their own means of production and was thus turning to radical groups like the Industrial Workers of the World (IWW). By 1908 the IWW was also commonly referred to as the Wobblies and their message was to spread the message through the contents of their songs e.g. Little Red Song Book and they wrote intense ballads of revolt and then would print the words and music. They would then get them out to the public for a small fee by spreading the words and raising much needed funds to continue to influence their movement in order to make an impact. The Wobblies strongly encouraged and advocated a massive class war that would then end with the entire overthrow of the petty bourgeois or better known as the middle class. The IWWs ideas, objective and goals were to encourage radical revolution suggesting that the working folk of all countries gain solidarity and unite against their oppressors and be together as one for the world and its wealth. Political and economic issues were not enough for punk rockers to revolt against therefore they revolted against anything and everything. They even rebelled against their very name punk which implied that the movement was worthy only of ridicule. All of culture, all of living, all of reality was complete garbage in their eyes. Punk rock music was a reckless, atonal beat with in comprehendible monotone vocals that the sad and misunderstood youth of America and Europe could voice their troubles. Their style of dance pogo now moshing was merely jumping straight up and down like a stick. It was basically a non-dance. One thing is certain; punk rockers were and still are staunch non conformists. They didnt just embrace convention instead they turned it upside down as well as inside out. For instance, instead of dying their hair unusual but safe shades, they went for absurd, bizarre and unnatural colors like pink or green. Their out of the ordinary haircuts, many tattoos and piercings, and excessive use of leather all collaborate to make one interesting and controversial combination. In reality, punk rockers were amongst the original to truly acquire the modern Primitive idea. All in all, the punk rock movement has aged quite well. While it saw its peak of success in the late 70s as well as early 80s, just as the hippie movement, it got displaced, but has never really gone away. Today, punk rock bands are still there who continue making music in the original style, and its not awfully strange to see somebody walking around with a spiked Mohawk haircut. The more modern Gothic movement, with its own visual ethic of pale white skin and dark black hair and clothing, has taken the terrible desperation to another, even more fatalistic level. Goths are more concerned in calmer nihilistic poetry than the gratuitous anarchy of Punk Rock, although they share countless ideals. Even though the IWWs goals and their militant messages ultimately led to their decline because of troubles with the government the struggle for economic and social equality has continued to this day through its absence. The history of the United States and Europe has certainly been an account of social movements striving for emancipation, fairness, non conformism, and a less biased social system. Institutions and movements address and sometimes repress the discontent to sustain the system already in place. Social movements such as the punk rock form to tackle a variety of causes: to end military battles, to conserve the environment, to acquire human rights, to question abortion, and to regulate the power of commercial, legislative, spiritual, and educational bureaucracies. Disagreements over ethical, religious, social, political, and economic ideals stimulate social movements and counter movements (Haenfler, 2004). Globalization and the constantly increasing availability of technological means of communication have assisted social movements to counter perceived threats to identity, principles, and culture. A variety of theories have tried to elaborate on the emergence, climax and decline of the Punk rock movement. They often try to explain the ways in which they attempted to bring about or resist social change, how the protagonists believed they were advocating for positive social change and how they gained legitimacy through their movement strategies. The punk rock movement as discussed came about due to political and general societal differences within the Caucasian societies. During the post war period, it is apparent that the government sought to take control of the entire system with strict bureaucratic legislations to all citizens. The youth mostly were hardly hit with harsh laws placed upon the education system. Many affected youth and activists in general were unhappy and coalesced to form the Punk rock movement and change the status quo. This community hit the ground running with demonstrations and strikes against the government and most of the issues they raised were felt by many. This connection caused the movement to increase its fan base and therefore grew to become a force to be reckoned with. Haenfler (2004) argues that the movement used various ways to deliver their messages, these include; bombs, vandalism, theft, kidnappings not to mention their striking mode of dressing. The government rejected violence as a way of communication, but sought co-operation with protagonists and other activists who preferred aggressive and violent protests. To thousands of hippies around the United States, they personified revolution. They were able to appeal to thousands of youth and to understand the disappointment and frustration many of them felt. Above all, they signified unyielding defiance and resistance in the face of prejudice, discrimination and repression. The groups believed that they were doing more good than wrong. This is true in a sense that they actively conveyed their issues but the mode in which they did was somewhat questionable with violent killings and processions around America and Europe. Charles (2001) reveals how these punks used dangerous drugs to symbolize life in the moment and their self destructive, narcissistic attitudes. Straight edge emerged relatively early in the punk scene and has shared certain values and styles with punks, hippies, and skins ever since. While some punks today are similar, the two scenes have become relatively distinct, and the movement has replaced many of the original antisocial punk values with pro social ideals. With the decline of the movement, the punk lifestyle lived on to date with many youth around the globe still imitating the dressing and attitude without the violence. Cooper (2010) confirms that the punk music and lifestyle has led to the birth of numerous rock bands like Blink 182 and Sum41 which adapted much of their essence and style from the likes of Ramones (Charles, 2002). These bands have adopted the softer nature of these earlier bands contrary to other bands which have adopted a harder more grunge genre e.g. Avenged sevenfold (VanDorston,2001) It would have been thought that the movement would lead to a literary historical account but on the contrary led to a lifestyle many today follow. This movement cannot be compared to those such as the Civil rights movement, the Feminist movement, and the Environment movement because it was in particular a more romanticized movement as compared to most. It did not seek redress and change like the others but simply was an avenue for yout h to vent out their anger and in turn be themselves. The Punk movement to date has successfully provided a hypothetical structure which challenges the organization of Western capitalism and completely inverts all logic as the conventional understands. But not only did the Punk movement challenge all forms of traditional institutions such as government and religion they also had their own culture, values, structure and attitudes (Cooper, 2010). They sought to unearth the world in its natural state without the fraud and ideology of the parent culture. Punk culture and technique was highly arranged and consistent. Rock music provided the opportunity to reinforce Punk ideologies and clubs provided a place to come together. The music translates the clothing style; it is raucous, untidy and focuses on the underlying message and rhythm rather than the obvious chords. The music demonstrates a longing for change, it demands not to live as an entity in the conformist world but rather to live as a subject of history and yet feel that DIY ideology can make a difference. On the contrary, the punk culture has still been largely accused of conforming to the conventional with bands such as Sex pistol and Clash reaching the top of contemporary billboard charts. Punks do not bluntly reject capitalism, they particularly how its become mass culture and lost its sense of skill and hard work. They want to go back to character, authenticity and truth. Thus their focus on authenticity both places the individual front and centre and yet negates any individual manifestations of punk identity outside hardcore punk values. From a neutral perspective, there is a contradiction where as Punks pursue authenticity they are setting a criteria for belonging to their subculture and thus discriminating against poseur or inauthentic Punks who have style of dressing but not the cultural sentiment (Charles, 2001). Thus their focus on authenticity both places the individual front and centre and yet negates any individual manifestations of punk identity outside hardcore punk val ues. But from a Punk perspective this makes sense. In true DIY norm, Punk culture successfully inverts mainstream hierarchies by placing Punk culture as better than the individual which are in turn both greater than civilization. As soon as any form of Punk culture is taken up by the mainstream the Punks alter themselves and make the mainstream version anti-fashion (VanDorston, 2001). They constantly work to maintain their own unique style. This creates a constant source of legitimacy for the mainstream and at the same time a constant insertion of Punk culture and values into mainstream culture. Staunch Punks argue that being a Punk has allowed them to move past the conventional and experience utter freedom. Punks foster what mainstream civilization rejects. The pursuit for realness is maintained within the movement through internal policing and dialogues. These mechanisms of observation are enacted through the continual monitoring of dedication of younger and older members by the subculture itself. This is further adopted within individual members as they all believe the movement to symbolize a kind of essence of nature, and yet practice drug abuse, self-mutilation and loathing exhibiting their mortality From the 2001 book, Persuasion and social movements, Charles explains that the Punk subculture has in fact emulated a subset of the conventional ethics of normal society. The Punk subculture views itself as being outer society while theory informs us that it is rather inside society right at the very epicenter. In this sense, the Punk movement has created a kind of shell maintaining modern capitalist systems but without the general cultural aspects of post modern world. This can be confirmed by the levels of power that exist within the punk movement through gender inequality and patriarchy which exists also in the mainstream society for example, female Punks tend to reside only on the periphery of the culture by still living at home with their parents and performing nursing or housekeeping duties for the male Punks who are at the epicenter of the movement (Banshee, 2008). The Punk subculture has cleverly offered a speculative framework which challenges the system of Western capitalis m and completely transforms all forms of logic as the society understands it. It is clear that the society profit from an objective approach to studies and that the inclusion of the social order is essential to gain a more complete picture of the community. Such an approach utilizes a broader scale of available information. It is clear that the punk rock movement has made an impact not only in US and European society but around the globe. The Punk culture contribution to the scholarly community is absolute and they have done it their way because in order to analyze various phenomena we cannot help but become involved in it. The Punk movement informs us, from an objective perspective, that the wealthier the data the more we lose our purpose. The Punk subculture is evidence of the numerous assets of data available which can inform theory through an unbiased approach to research. Conclusion The punk rock movement is a notable event in our society that has withstood the changes of society. The very ideologies that conceived the entire movement is what still stand to date. Despite the internal mayhem in the punk movement and entire body, punk rock made several things clear to mainstream audiences and observers; punk Rock, in essence successfully managed to break down many barriers of appearance and language. It furthermore has left a mark in the commercial music industry. It provided a fresh substitute to a boring, dormant music industry. Punk rock is inadvertently the mainstream genre of music in America, Europe, Australia and notable parts of Asia and Africa. The look and style together with the doctrines and philosophies of this sub culture have been widely embraced and it has proven to be a tall order to erase it. The punk rock movement is no doubt a force to be reckoned with, not only that but a lifestyle indeed.

Graph Theory: The Four Coloring Theorem Essay -- Graph Geography Essay

Graph Theory: The Four Coloring Theorem "Every planar map is four colorable," seems like a pretty basic and easily provable statement. However, this simple concept took over one hundred years and involved more than a dozen mathematicians to finally prove it. Throughout the century that many men pondered this idea, many other problems, solutions, and mathematical concepts were created. I find the Four Coloring Theorem to be very interesting because of it's apparent simplicity paired with it's long, laborious struggle to be proved. There is a very long and eventful history that accompanies this theorem. The concept of the Four Coloring Theorem was born in 1852 when Francis Guthrie noticed that he only needed four different colors to color in a map of England. Through his brother, Frederick, Francis communicated his discovery to De Morgan. Francis wondered if De Morgan would be able to tell him if it was true or not. De Morgan was unsure, so he asked the same question to Hamilton in Dublin. Hamilton was unable to help, so De Morgan continued to ask other prominent mathematicians. In the US, Charles Peirce attempted to prove the Four Color Conjecture in the 1860's and continued to for the remainder of his life. In 1879, Cayley wrote a paper to the Royal Geographical Society explaining the difficulties in attempting to prove the Conjecture. On July 17, 1879, a mathematician by the name of Kempe announced a proof for the Four Color Conjecture. However, eleven years later Heawood, a lecturer at Durham England, pointed out that Kempe's proof was incorrect. Along with proving Kempe wrong, Heawood was able to prove that every planar map is five colorable. In 1898, Heawood also proved that if the number of edges around a region is... ...actually quite fun as well. They don't really have a real importance in the real world. The Four Color Theorem isn't going to save any lives or make life that much easier. However, it does make map coloring more simple by requiring only four colors. Bibliography (1) Fritsh, Rudolf and Gerda, The Four-Color Theorem, Springer-Verlag, New York, Inc., 1998. (2) Harary, Frank, Graph Theory, Adison-Wesley Publishing Co., Redding, MA, 1972, p.130-131. (3) Kainen, Paul, and Saaty, Thomas, The Four Color Problem, McGraw-Hill, Inc., Great Britain, 1977. (4) The Four Color Theorem, http://www-groups.dcs.st-and.ac.uk/~history/HistTopics/The_four_colour_theorem.html, December 10, 1999. (5) The Four Color Theorem, Neil Robertson, Daniel P. Sanders, Paul Seymour, and Robin Thomas, http://www.math.gatech.edu/~thomas/FC/fourcolor.html, December 10, 1999.

A Good Idea :: essays research papers

A Good Idea   Ã‚  Ã‚  Ã‚  Ã‚  I have lost my faith. At times I even call myself an atheist. I do not believe in god and have not since just recently. My mother was a kind, strong willed, caring individual. She also had cancer. My mother became a symbol of fighting this disease because she fought off six reoccurrences in eight years. God decided she should die. If there was a â€Å"God† then why would he let someone who was an inspiration to so many, leave us? I just do not understand. This movie however was able to reach that little part of me that still wonders if there is a being out there that watches us all. Writer/director Kevin Smith accomplishes this by doing away with all the religious jargon and approaches it in a whole new way in his latest comedy Dogma. This work of comedic genius follows Bethany, a Planned Parenthood employee who has lost all faith in god, on her holy crusade to save the world from being blinked out of existence in of all places, New Jersey. Smith takes a new approach to an old subject with Dogma. His ability to transform ideas into scripts and plotlines makes him one of the most brilliant and artistic writer/directors of his generation. Smith takes the religion of Christianity and explains it in ways that seem to bring it to life. Jesus is no longer just a character in a bible story; he appears to us as man who suddenly carries the weight of the world on his back. The holy icon is given friends, personality, and even a sense of humor. Smith is able to accomplish all of this without actually presenting Jesus as a character. The main idea of this movie is presented in a scene that unfolds in a strip joint of all places. Serendipity, a muse, explains to Bethany the explicit argument of the movie: I have issues with anyone that treats God like a burden instead of a blessing like some Catholics. You people don’t celebrate your faith, your morn it. It's not about who's right or wrong. No denomination's nailed it yet, because they're all too self-righteous to realize that it doesn't matter what you faith in, just that you have faith. Your hearts are in the right place, but your brains gotta wake up. This statement encompasses everything Smith wanted to say. I happen to agree with him.

class size Essay -- essays research papers

In 1998, President Clinton sparked a debate when he "proposed the first national effort to reduce class size in the early grades." People who supported this proposal argued that the result of smaller classes (especially in the younger grades) would be more effective teaching and learning and higher student achievement. Critics say reducing class size is costly and that decreasing class size does not mean that teacher effectiveness will improve, and other less expensive alternatives could be used that might achieve the same educational goals. Today, this debate continues. To say every district should reduce class sizes is wrong. Each district is different and has different needs, but one goal all districts share is to maximize teaching and learning in their schools. If a district believes reducing class size is the best way to achieve this goal, and they have the money, the facilities, and the teachers, reducing class size should be done, but if a district believes the money that wou ld be spent on reducing class size could be better spent on alternatives to achieve this goal, reducing class size should not be done. Critics mainly oppose reducing class size because of the shortage of buildings and quality teachers and the conflicting research that has been done. Decreasing class size means more classrooms need to be built, and more teachers need to be hired. In some districts, this could be a problem because they have a problem hiring quality teachers as it is, and they might...

Explain How Observations of Babies, Children and Young People Contribute to Planning.

Explain how observations of babies, children and young people contribute to planning. â€Å"What are observations? An observation is a piece of work in which the child’s words and actions are recorded in great detail. This child’s actions are then analyzed by the practitioner. It is about looking and listening to children. A bit like being a scientist we collect information or data process it and draw up conclusions from it. † (Class Hand out)An important part of a practitioner’s role is recording a Childs development and behaviour. Their are several reasons why early years practitioners keep records and assessments of babies and children. †¢ To check a Childs overall development: Routine checks are important for detecting and diagnosing any problems earl on. This could be done but the help and support of a health visitor etc. †¢ To see if the child is progressing:Assessments are regularly made to ensure that the children are progressing, not onl y in overall areas but specifically personal things as each child may not be as strong at a certain subject like the other but they are both none the less improving. †¢ To help planning: Observations and assessments should be used when planning activities for example if a practitioner observes a lack of physical development then they could decide on doing some throwing and catching exercises. Practitioners need to keep track of every pupil and their particular needs.Children have different strengths and weaknesses. So the practitioner must locate these and help the child; for example after a couple of assessments a child may show that their language skills aren’t as great as they could be so a practitioner may refer hem to a speech therapist or plan some activities that would encourage the child to talk and interact a bit more with others. The practitioner needs to report back to the parents and other fellow practitioners. This is simply because the parents need to know how their child is progressing and whether or not they need extra help.They tell fellow practitioners so they can also observe the child and work towards helping them. Their are many different professionals who can observe a child these are: †¢ Educational physiologist †¢ Child psychiatrist †¢ Family doctor †¢ Speech therapist †¢ Play therapist †¢ Health visitor 1998 Data Protection Act The data protection act came into force in March 2000. It states anyone processing personal information needs to register with the data protection commission. Anyone who registers must comply with the 8 enforceable principles or a good practice. ConfidentialityThis is an important issue on keeping records on children. The records and any information can only be used for the best interest of the child. The records should be stored safely and only appropriate staff and other professionals have access to them. This means parents can never be given information about other pe ople’s children. Observing the child is so you can find their stage of development, their likes and dislikes and their strengths and weaknesses. Assessing a child is when you carry out specific activity to see whether they have improved on a certain area or if they are doing well overall.

“Animal Farm” Essay Introduction Essay

Animal Farm, like the first book of  Gulliver’s Travels  (a satire on Queen Anne’s court), began as a tract with a political motive. Farmer Jones’s Manor Farm is an Orwellian Lilliput, satirising the pretensions of the Russian Revolution of 1917 and its prompt corruption by a new, more ruthless power elite than even the Czarist regime under Ivan the Terrible. Manor Farm was once owned by aristocrats – lords of the manor. Hence its name. Before the ‘Rebellion’ it has become the property of a gentleman farmer, who is in fact, a drunken, philistine brute, lower, morally, than the animals he owns and exploits. The clever pigs make the political analysis that the animals slave, and are harvested, for the sole benefit of their owner. What right has Jones to exploit them, their labour and their very flesh on his table? They draw up a political code – ‘Animalism’ (ch. 2). Its slogans are ‘All Animals Are Equal’ (ch. 2) and ‘Four Legs Good, Two Legs Bad’ (ch. 3). The pigs mastermind a successful uprising, calling it a ‘Rebellion’. After much bloodshed the animals take over the farm. Power then has its universal effect. Having ruthlessly secured their leadership, the pigs install a totalitarian state, complete with canine police, thought control, liquidation and purges. They reserve for themselves creature comforts and owners’ privileges. For the lower animals, life is, if anything, even harder than it was under Jones: But if there were hardships to be borne, they were partly offset by the fact that life nowadays had a greater dignity than it had had before. There were more songs, more speeches, more processions. Napoleon had commanded that once a week there should be held something called a Spontaneous Demonstration, the object of which was to celebrate the struggles and triumphs of Animal Farm. (ch. 9) In the fable’s controversial conclusion the pigs – now owners of a highly profitable enterprise (for them and their dogs) – make peace with their ‘fellow’ human farmers. The animals look, in perplexity, through the windows of the farm-house: The creatures outside looked from pig to man, and from man to pig, and from pig to man again; but already it was impossible to say which was which. (ch. 10) The new guiding slogan for the future of the farm is: ‘All Animals Are Equal But Some Animals Are More Equal Than Others’ (ch. 10).