Tuesday, August 25, 2020
string(399) sixth grade math in Baltimore, and has enlightened me on a few events regarding how non just herself, yet even English teachers, are non permitted by the removal to redress kids Ã¢â¬Ës syntax, and that her students go to her classification with math achievements pleasing that of a second or third grader, however she is required to hold them arranged for the seventh class by the terminal of the twelvemonth. The American open guidance framework is dismissing on the universal graduated table. This is not, at this point the assessment of only a couple of individuals ; it is being demonstrated clasp and clasp again over the mature ages by numerous departments depicting upon scholastic achievement of students around the world. In this exposition, I will back up my case that the guidance framework by and by in topographic point is inconsistent, and that there are numerous fruitful hypothetical records that could be followed so as to change our framework, and achieve achievement globally. We will compose a custom article test on Bombing Public Education In America Education Essay or on the other hand any comparable theme just for you Request Now Probably the best educational systems known to mankind, for example, those in South Korea or Finland, have tremendously various examples from schools in the United States, in things, for example, length of school twelvemonth and makings required for teachers, and the accomplishment from these examples is a lot more prominent moderately. I appreciate larning and I prevailing in the open tutoring framework, however I can truly credit pretty much the entirety of that accomplishment to individual thought process. Of class over the mature ages I had a couple of remarkable educators, unfortunately, they were tremendously dwarfed by teachers who did nÃ¢â¬â¢t care about the achievement of their students at all spot. I had teachers like Ms. Leighton and Mrs. Friedman, who motivated me to work more earnestly than ever previously and are my rationale to go an educator. On the other terminal of the range, I had teachers like Mrs. Phillips, who accepted the schoolroom was her open discussion for touting her profound convictions and commitment upon a waxy gathering of children, rather than learning English, or Mr. Connell, whose classification comprised of nil at all identified with Geometry. He would talk his mobile phone and topographic point orders for focuses on EBay, while the students were left to their ain gadgets. I can recover from an extremely juvenile age that I was effectively occupied with school. I cherished everything about school, the cultural cooperation, the new encounters, and especially the procurement of discernment. I was non coordinated in energy by any of my kindred students until the second class. That was the point at which I met Daye. Daye Ã¢â¬Ës family had moved here from South Korea simply a few hebdomads before the school twelvemonth began. Daye finished her work quickly and speedily, and figured out how to be amiable with the teacher and her kindred students, despite the fact that she was non talking her local etymological correspondence. I can authentically state, for a seven twelvemonth old, she was more committed to her guidance than any individual I have ever met, even to this twenty-four hours. Despite the fact that I was extremely youthful at the clasp, this was the principal cut I had ever felt tested scholastically. I was self-inspired to keep up walk with Daye , predominantly in light of the fact that I wouldn't be second best. Furthermore, regardless of the way that she tested me, or conceivably as a result of it, she turned into my closest companion. Her family unit got off the accompanying twelvemonth, and we did nÃ¢â¬â¢t keep up in contact. Potentially holding a pen pal was unnecessarily running an endeavor for eight twelvemonth olds, in any event, for childs each piece propelled as us. As I assisted in my guidance past basic school, I began to recognize a distinction in my educators. The more established I got, the less intrigued they appeared in their occupations. Of class a couple of educators were as yet associated with their students, and provoked them to work more enthusiastically than achieving at the course of study Ã¢â¬Ës low rules, yet the rest of went about just as guidance was simply a way to pay the measures, and nil else. In the sixth class, I obviously recall one of my teachers, after being told by a student that they could non read, she only disregarded and strolled. I was brilliant and a decent understudy ; I was other than miserable for the going to of my teachers. I would raise my manus for each request that was asked, only to have a straightforward Ã¢â¬Å" right or wrong. Ã¢â¬ By the clasp I arrived at secondary school, even I had lost the thought process I one time had. I despite everything finished the entirety of my work as well as could be expected, however the entirety of the eagerness I one time held for my guidance was no more. Similarly quickly as the school permitted, I began taking propelled course of action and grants classifications. There, I discovered teachers who thought about their students, and different understudies who truly needed to larn. The rest of the school despite everything comprised of the considerable number of things I had developed to dislike. I Ã¢â¬Ëm certain I was informed regarding hebdomadal about how my school was appraised among the best open secondary schools in the state, with their star muscle heads with third grade understanding degrees and the D standards required to participate in athleticss or Ã¢â¬Å" respect students Ã¢â¬ with straight A Ã¢â¬Ës, three out of their four classifications being Gym, Weightlifting, and Fitness Principles, all of which they could take each semester all through secondary s chool. I had seen propelled course of action classes as a departure from my mistake every twenty-four hours, however I was non persuaded this is the thing that school ought to be ; I Ã¢â¬Ëm still non persuaded. Over portion of my class graduated with grants ; I Ã¢â¬Ëm sure that was a hard exertion sing roughly 90 % of work was reviewed on culmination instead of accuracy, yet the school boasted about it nonetheless. Achievement of a school ought to nÃ¢â¬â¢t be founded on an honor winning football crew or the capacity for most understudies in classs nine through 12s to experience a preliminary dependent on the perusing, initiation, and math achievements that should hold been aced by sixth class. I know from both the measurements and from companions and family unit that my school is non the solitary one of such low quality or unsatisfactory examples, however that it speaks to our state Ã¢â¬Ës government funded schools all in all in many cases. My sister Teachs sixth grade math in Baltimore, and has educated me on a few events concerning how non just herself, yet even English educators, are non permitted by the removal to amend kids Ã¢â¬Ës language structure, and that her students go to her classification with math achievements obliging that of a second or third grader, however she is required to hold them arranged for the seventh class by the terminal of the twelvemonth. You read Bombing Public Education In America Education Essay in classification Paper models Teachers at my sister Ã¢â¬Ës school are advised non to redress the children Ã¢â¬Ës syntax in dread of hurting their emotions, however on the off chance that no 1 revises them in school, what are the open doors that children structure these achievements by the clasp they enter the work power? Authoritative strategies, non single teachers, are to blame for the low measure of guidance. What teachers could really be persuaded to learn in a framework where compensation class is non dependent on progress or results, only clasp genuinely spent in the schoolroom? The government funded educational system is ignoring both broadly and in single territories. Among the worldwide rankings each piece late as 2010, the United States positions fourteenth in perusing, 25th in arithmetic, and seventeenth in logical order ( Shepherd ) . The United States is non even inside the best 10 of any mensural theme. The main five states known to man for guidance incorporate South Korea, Finland, Canada, New Zealand, and Japan ( Shepherd ) . Twenty-five for each centum of United States secondary school students neglect to graduate inside the allocated four mature ages, and as the Miami Herald states it, Ã¢â¬Å" huge numbers of the individuals who do graduate are not well arranged for the requests of school and calling, Ã¢â¬ ( Bush ) . For what reason are different states turn trip progressively effective in their guidance designs? House Education and Labor Chairman, George Miller, claims, Ã¢â¬Å" The contrast between the states at the highest point of these rankings and the U.S. is that the states who are outperforming us have made building up the best guidance framework known to man a national goalaÃâ Ã ¦They Ã¢â¬Ëve perceived that the quality of their financial framework will be inseparably attached to the quality of their guidance framework in the twenty-first century, Ã¢â¬ ( Graves ) . This is obviously support for the way that guidance ought to go a more prominent priority in this state. As George Miller expressed over, a fruitful guidance framework in twist prompts an effective monetary framework. Any critical expansion in nature of guidance would straight result in monetary expansion in the millions, just in the accompanying barely any decennaries ( Graves ) . Notwithstanding passing probably the mo st noteworthy totals internationally on guidance, we are still non wining, bestowing to the idea that the help is non the activity, however how it is being put to use ( Bush ) . One writer, Amy Richards contemplates, Ã¢â¬Å" 25 for each centum of the United States populace is practically ignorant, incapable to deliberate with a word reference, to understand stamps or follow essential composed waies, Ã¢â¬ ( Richards ) Based upon late nose check informations, the number of inhabitants in the United States is around 311,591,917, which blending to Richards Ã¢â¬Ë guarantee, implies that there are around 77,897,979 individuals in the United States totally that are uneducated ( Google Public Data Explorer ) . That is most likely an immense figure of individuals, and a sudden figure for such a created state as the United States. One record concerning why definitely our government funded educational systems are ignoring is the being of zero-resilience approaches for guidelines inside schools, which
Saturday, August 22, 2020
Lab Report Example Then again, a dry thickness got through affecting of vitality on the dirt depends on the main beginning substance of water which is alluded to as the trim substance of water. Becoming more acquainted with the connection between the embellishment substance of water and the attainable thickness is a point that has been of worry for a long time. The dry condition, and an embellishment content water increment could lead into a high dry thickness compaction. The pattern will consistent until when the greatest dry thickness is accomplished at an ideal water content trim. As the water expands, there would be a persistent dry thickness decrease. Such a response would be alluded to as the bend of compaction. So as to increase a more profound understanding concerning compaction, this analysis was set to examine the compaction test. The example shape base and form mass would be resolved to the closest gram. The shape breadth and profundity were estimated. The form profundity was around 3 spots where as the trim distance across was around 6 spots + or-0.02 mm. The sledge, mass, appropriate drop, and square edges was checked for harms. A very much evaluated sand with fine that are under five percent was utilized to facilitate the research center guidance. A material with particles that are larger than usual was chosen to show the test viewpoints. Enough sodden material was chosen to give out roughly 12 kg of soil that is dry. The normal substance of water was gotten. The measure of materials required for the purpose of compaction was evaluated. Five examples having substance of water isolated by 1.5 percent were readied. The water substance were balanced with the end goal that they section the worth that was ideal. The dirt was tempered for the time being to decrease the dissipate in the information therefore maki ng it simple to characterize the bend of compaction. The compaction test was done in regard to the principles of the ASTM test
Monday, July 27, 2020
Fun Hobbies What occupies your time? When we have the choice of choosing what to do with our time away from the stresses of everyday commitments, the temptation to sit back, relax, and go on gazing at the TV is difficult to resist. These moments are fleeting and provide us with an unmatched opportunity to explore our interests. When thinking about this, we need to ask ourselves a simple but very powerful question: What can benefit me most? The answer is different for each one of us in each stage of life we find ourselves in. Sometimes drawing can be far better for our mental health than sifting through research opportunities to enhance our resumeâ" and sometimes the exact opposite is true. It serves us well to remember that every experience in which we apply our intelligence is an opportunity for personal growthâ"most importantly, the experiences which push us to think in new ways. Progression is not about a checklist made by the collective, but rather how we as individuals come to find better ways to utilize our time. What better way to spend our fleeting minutes than something that genuinely interests us? The Search When thinking about what to do with our time, we often fall into the flow of selecting activities that are known to be safe. An example of this is turning on a show that were binging. We know that it will entertain us for a period of time and allow us to relax, but what if instead we chose to do something new? Think back to the last time you felt that you were doing something beneficial for your own growth while feeling a sense of enjoyment. What were you doing, and how did you feel in that moment? Was it something that you felt at ease doing? Using innate curiosityâ"our inner sense of wonder about the worldâ"is what enables us to make great discoveries for ourselves and form new channels of growth. The search for a project becomes ever easier with genuine curiosity at the helm of our mindset. We shouldnt worry over failing because the only true failure is the failure to persevere when faced with challenge. We owe it to ourselvesâ"if not to the rest of the world unburdened by free timeâ"to try and improve our abilities, be they physical, mental, spiritual, or a combination of each. Difficulty The question of difficulty is irrelevant when it comes to doing things that will help us grow. This does not mean that we need to go to the extreme with an endeavor and proceed recklessly without regard for the proper steps that need to be taken to best achieve the goal at hand (researching how to sand wood before purchasing whatever materials we see in the store for a desk were designing, for example). The point here is that we need to visualize what it is we seek to improve within ourselves before leaping right into the thick of things. Of course, this does vary depending on what we are looking to improve. When it comes to choosing a skill tree such as physical fitness, it would make the most sense to first consult a licensed professional regarding proper form as well as your physician for any health concerns to watch out for if a diet plan and intense exercise are on your list. On the other hand, if you want to write and reach people through it, then reading and learning from oth er writers is the way to go. Both are avenues worth pursuing, but the strategy by which they are pursued is variant, and this is where the fun comes in. Finding what youre interested in is step one because it will turn into less of a chore and more of a journey you want to go down. The Cost Everything that molds us into better people requires sacrifice. Imagine that you were seeking to purchase self-improvement, and upon looking at the price tag, you were greeted with a word and an underscore next to it. The price of improving ourselves is only as out of reach as we make it out to be; it can be affordable, cheap even, or it can be too much for some of us. The price is simple, but requires effort instead of dollars. The price tag lists the following: Sacrifice + ______. The underscore is the space in which the time we spend dedicating ourselves to our own improvement is to be inscribedâ"not by a pen, but rather by our efforts. Only by pursuing a genuine interest of ours can we hope to improve ourselves, and only by genuinely becoming interested in ourselves can we begin to work towards that hope. Regards, Maaz Maaz Class of 2022 I am a Pre-Medical student studying Community Health with a concentration in Health Policy Administration interested in improving healthcare delivery systems through both public health and medical practice. My posts are targeted toward helping high school students improve their self-improvement and actualization strategies as they further their own personal and professional development.
Friday, May 22, 2020
The media constantly sends out an influx of images and messages promoting an almost unattainable unrealistic image of beauty, that has consistently been linked to disordered eating and body dissatisfaction, predominantly among girls but can also be seen in boys. Throughout the years the ideal body shape has progressed from voluptuous and curvaceous an image Marilyn Monroe emulated to a slimmer and leaner frame in congruence with high fashion models such as Kate Moss (Katzmarzk Davis, 2001). Anorexia Nervosa and Bulimia nervosa affect between 1% and 4% of young adult females (American Psychiatric Association, 1994). Eating disorders have been linked to body shapes and images present in the media (Shorter, Brown, Quinton Hinton, 2008).Ã¢â¬ ¦show more contentÃ¢â¬ ¦In another study, Heinberg and Thompson (1995) showed ten-minute videotapes of commercials to female students at a college that glamorized thinness or contained non-appearance-related images. Women who viewed the videota pe that contained images that emphasized the importance of thinness in regards to beauty, were found to have higher levels of depression, anger, weight dissatisfaction, and overall appearance dissatisfaction. In fact women with high dispositional levels of internalization showed greater levels of dissatisfaction with their weight and overall appearance after watching the tape, in contrast to participants with low-internalization who showed a decrease in dissatisfaction with weight and appearance (Heingberg Thompson, 1995). Brief exposure to images promoting thinness as a prerequisite to beauty increases psychological distress and body image dissatisfaction, and as a result of these findings it is important to note that increased exposure may result in severe consequences (Heingberg Thompson, 1999, pp. 334). Internalization may help explain why some girls who have the idea that thinness and beauty are linked together engrained in their mind exhibit disordered eating behavior and higher levels of body dissatisfaction then other girls who hear the same message daily (Heingberg Show MoreRelatedThe Effects Of Media On Body Weight And Disordered Eating1203 Words Ã |Ã 5 Pagesattractive,Ã¢â¬ Media has a significant impact on body weight and disordered eating. This one time isolated syndrome of Ã¢â¬Å"eating disordersÃ¢â¬ is now emerging as a place of importance in our society. Rhetorical Purpose: 2 Ã¢â¬Å"One reason it is so important to understand how the rhetoric of popular media coverage of anorexia articles maintains women s marginalization is that The American Anorexia and Bulimia Association [AABA] (2001) estimates that five million U.S. women suffer from some form of eating disorderRead MoreAnalysis of Article: Ã¢â¬Å"Influence of Mass Media on Body Image and Eating Disordered Attitudes and Behaviors in FemalesÃ¢â¬ by Jordi Fauquet, et al.747 Words Ã |Ã 3 PagesMass media consists of a range of multimedia technologies that have enhanced our way of communication. The media conveys norms and attitudes that socially construct those who are involved. Inadvertently, the media depicts a widely accepted misconception of personal image. Ã¢â¬Å"Influence of Mass Media on Body Image and Eating Disordered Attitudes and Behaviors in FemalesÃ¢â¬ reveals the high correlation between media content and femalesÃ¢â¬â¢ idea of beauty. Although the article does not specify on their intendedRead MoreEffects Of Anorexia On Eating Disorders937 Words Ã |Ã 4 Pages Binge eating is characterized by uncontrollable overeating in which people devour huge amounts of food while feeling ungovernable and incapable to stop. (HelpGuide 1) People with binge eating disorder don t have episodes of recovery like bulimia, As a result, those who suffer under the wrath of this eating disorder put on weight very quickly and are always trying to make themselves feel better about their weight. Binge eating is a coping mechanism, whereas bulimia is a compulsion where one divulgesRead MoreWhy Do Teens Suffer From Eating Disorders1596 Words Ã |Ã 7 Pages October 20, 2015 Why Do Teens Suffer from Eating Disorders: Annotated Bib It is no new discovery that teenagers in America tend to have a conflict with eating disorders. This problematic issue tend to affect many young teens just as the people that surround them, those who care for them. People might stop to think why teens struggle so much with eating disorders or how can this issue be wiped out. The thing is people need to be well aware of eating disorders and there definition and try to findRead MoreSociocultural Factors that Lead to Eating Disorders in Young Women1604 Words Ã |Ã 7 PagesSociocultural Factors that Lead to Eating Disorders in Young Women According to the DSM-5, anorexia nervosa is characterized by Ã¢â¬Å"distorted body image and excessive dieting that leads to severe weight loss with a pathological fear of becoming fatÃ¢â¬ while bulimia nervosa is characterized by Ã¢â¬Å"frequent episodes of binge eating followed by inappropriate behaviors such as self-induced vomiting to avoid weight gainÃ¢â¬ (DSM-5, American Psychiatric Association, 2013). These two disorders most often affectRead MoreSports Media And Body Image1235 Words Ã |Ã 5 PagesMini-Paper Article 1: Sports Media and Body Image Tia DeHaan The article Must See TV or ESPN: Entertainment and Sports Media Exposure and Body-Image Distortion in College Women by Kimberly L. Bissell and Peiqin Zhou examines how media promotes an idealization of thinness in college-age women. The study by Bissell and Zhou takes place at a southern college university in the United States, and compares and contrasts the entertainment industry and sports media on disordered eating and body dissatisfactionRead MoreInfluence of American Mass Media Ideals on Body Image and Eating Disorders in the U.S1243 Words Ã |Ã 5 PagesMass media have an enormous impact on society and how people act, especially in developed countries. How do mass media influence views of body image and the development of eating disorders? People living in countries influenced by Western culture show concern for their appearance or dietary habits daily. This paper will analyze the effect of mass media on the issues of body image and eating disorders in the United States. According to the Diagnostic and Statistical Manual of Mental Disorders-IV-TRRead MoreEating Disorders: Physical and Psychological Damages Anorexia Nervosa, Bulimia Nervosa, and Disordered Eating825 Words Ã |Ã 4 PagesEating Disorders: Physical and Psychological Damages Anorexia nervosa, bulimia nervosa, and disordered eating. Thats all we see in the bathroom stalls on the seventh floor in Hayes Ãâ" Healy. What exactly are anorexia nervosa, bulimia nervosa, and disordered eating? Anorexia, bulimia, and disordered eating are habits that become an eating disorder. There are two sides to understanding the problems of eating disorders. One side is the emotional or psychological side that is affected by eating disordersRead MoreEssay855 Words Ã |Ã 4 Pages1995 compared to the sample in 1998. The results also show the significant increase in number of girls scoring more than 20 on the EAT 26 questionnaires; with 8 girls scoring above 20 in 1995, increasing to 19 girls in 1998. Thes e results show that media and westernized television, are having a huge impact on the way we see ourselves and kick start the self-improvement we unnecessarily need and start to take too far. A strength of this study is that the qualitative data collected in the conventionalRead MoreThe Unique And Additive Associations Of Family Functioning And Parenting Practices With Disordered Eating Behaviors Essay1599 Words Ã |Ã 7 Pages The title of the article is The Unique and Additive Associations of Family Functioning and Parenting Practices with Disordered Eating Behaviors in Diverse Adolescents. This article was written by Jerica M. Berge with the Department of Family Medicine and Community Health at the University of Minnesota Medical Schools in Minneapolis; Melanie Wall with the Department of Biostatistics at Columbia University in New York, NY, as well as the Division of Biostatics of the Department of Psychology and the
Saturday, May 9, 2020
There is nothing new under the sun. This could be considered to be the unofficial credo of the Postmodern movement, and it wouldnÃ¢â¬â¢t be an inaccurate statement to make. There are few universal themes; the pursuit of love, the satisfaction found in hard work, the youthful struggle against the status quo, the hatred of oppression and control being among those most often quoted, and there are only so many ways to package and repackage these messages in a fashion readymade for public consumption. Pop culture is like a melting pot for these ideas. It is a cultural stew brimming with themes and Grand Narratives. And yet the Postmodernists scorn the idea that there can be new themes discovered, and new modes of presenting those themes in aÃ¢â¬ ¦show more contentÃ¢â¬ ¦Understandably, this could be construed as laziness on the part of the artists. In David HarveyÃ¢â¬â¢s writings on Postmodernity, he discusses the chaos and superficiality that has accompanied our modern condition. Mo dernism had a certain idealism accompanying it, and Postmodernists, Harvey argues, have attempted to co-opt that idealism while at the same time diminishing the accomplishments of Modernism. Ã¢â¬Å"As even Jencks admits, Postmodernists have taken over all the achievements of the Modernists in architectural design, although they have certainly altered aesthetics and appearances in at least superficial waysÃ¢â¬ (Harvey, 179). This of course is the exact same practice that modern musicians are engaging in, claiming the musical achievements of those that came before and dressing them up in a new aesthetically appealing way. Harvey goes on to make the argument that this co-optation is occurring because of essentially a lack of imagination, or desire, in the Postmodernists in creating new Grand Narratives. It seems more sensible to me to see the latter [Postmodernism] as a particular kind of crisis in the former [Modernism], one that emphasizes the fragmentary, the ephemeral, and the chaotic side of BaudelaireÃ¢â¬â¢sShow MoreRelatedProviding For Homeland Security During The United States1496 Words Ã |Ã 6 Pages sensor deployment, and intervention. Sensor deployment is the least addressed of these three areas due to several issues inherent to the marine space. Platforms for sensor deployment must be able to persist at sea for varying periods of time and cover wide swaths of water with minimal power. Additionally, they must convey the data they collect back to shore without the advantage of land-based networks. Finally, varied cost constraints restrict the use of many of these platforms. Various platformsRead MoreObservation of Cabinet Meeting for a Craft Show Essay916 Words Ã |Ã 4 PagesObservation of Cabinet Meeting for a Craft Show I went to observe a meeting of an organization. This is an organization of select craftsmen who try and get there handcrafted wares to the public. The purpose of the meeting is to plan and organize craft shows and how they are going to get the people to come to the shows. The main topics of the meeting was craft shows and different items the members were going to try and sell to the public. The organization meets once a monthRead MoreEssay On Mats765 Words Ã |Ã 4 PagesDecorate your home on the cheap with these easy ideas for refinishing old items once destined for the trash and simple craft projects that require only a few inexpensive supplies. Plus, weÃ¢â¬â¢ve made your DIY coin bank even easier by creating the perfect label! Tray Chiccabinet-tray Old cabinet door destined for the landfill? DonÃ¢â¬â¢t be so closed-minded! With paint and a pair of drawer pulls, a salvaged cabinet door makes a great tray for entertaining. Fill any holes in the board with wood filler fromRead MoreProject Charter Essay1264 Words Ã |Ã 6 Pagesthe product create a safe haven for those children with working parents or those who need care for any reason throughout the summer months but it also inspires creativity and engages the imagination while keeping the brain active through arts and crafts and reading. Objectives What objectives, if any, of the company is this project designed to meet? The objective is to become more involved within the community, while using community funded businesses, such as the local library and localRead MoreAristotle s View On How Virtuous Action Differs From That Of Craft1370 Words Ã |Ã 6 Pagesexamine AristotleÃ¢â¬â¢s view on how virtuous action differs from that of craft (techne) action due to its issuing from a firm and unchanging disposition, as well as provide AristotleÃ¢â¬â¢s reasoning as to why this is the case. In order to understand the differences between these two types of actions, one must first understand the similarities that both virtuous action and craft action share. Once the common traits of both virtuous and craft action have been examined, it will be possible to gain a better understandingRead MoreMarine Amphibious Warfare During World War II1184 Words Ã |Ã 5 Pagesof your choice during World War II represent a continuum of development from either an earlier war or represent a radical departure from the same? From the shores of Tripoli to beaches of Kuwait the innovation and design of the amphibious landing craft(LCPL) has crossed many thresholds occupied by enemies that deemed it formidable by any attempt to utilize as an entry point of invading forces. However, Americans have never taken the road most traveled in means of warfare. America has been seen asRead MoreThe United States Government Covers Up Files And Reports1124 Words Ã |Ã 5 Pages There s something in the sky! This Paper will prove that the United States Government covers up files and reports; and most of the files, and evidence are locked away at area 5e1. For decades area 51 and cover up stories have captured the eye of people, TV, and the internet. The government has covered up numerous accounts, stories, and reports. People often ask many questions about Area 51 such as, where is it, what is it, what is kept there, how big is it, and many more questions of that natureRead MoreAnalysis Of The Poem The Bedford Boys 1690 Words Ã |Ã 7 Pageswould face alone... they would be on separate landing craft in the first wave of the Omaha assault. With various backgrounds, and personal experience they all brought an interesting perspective to the company. Ray Nance was one of the officers in the company, he was a soft-spoken man, but with I high intelligence he was proud to be an officer in the National Guard. At 28 years old he Remembers minutes before the boys getting on the landing craft. He went by and softly touched all of the 34 on theRead MoreCraft vs Profession Essay760 Words Ã |Ã 4 Pagespolice officers holding a degree and that is whether the law enforcement career is a profession or craft. Although, the classification of police work as a craft, trade, or a profession was the subject of intense controversy, there appeared to be little doubt that the trend toward professionalization was exerting a powerful impact on the field of law enforcement. Many officers argue that policing is a craft that you must have passion for and academies are irrelevant to learning police work. In orderRead MoreSalem Witch Trials : A Part Of History1018 Words Ã |Ã 5 Pagescolonist were mostly made up of Puritans. Puritans were lead on the firm foundation that the Bible was, is and still the only word. This lead to the belief that this was the only way to convict, judge and execute those of a satanic faith, such as witch craft. The Salem Witch Trials were mostly conducted between the months of February 1692 through the middle of May 1693. By the end of this period over 200 men, women and children were accused of being witches. These accusations were brought on by a group
Wednesday, May 6, 2020
Running head: Nonprofits and SOX Heather Tanenbaum Student ID: 3750548620 Accounting Capstone: Senior Seminar in Accounting ACC499 004016 Summer 2009 Nonprofits and the Sarbanes Oxley Act Submitted: Submitted to: Tee M. Thein Table of Contents Abstract Introduction SOX regulations for nonprofits Reasons for nonprofits to adopt SOX Conclusion Research file memorandum Communication memorandum References Abstract Introduction The Sarbanes-Oxley Act (SOX) of 2002 (U. S. We will write a custom essay sample on Sox Research Paper or any similar topic only for you Order Now House of Representatives 2002) was passed by congress as a result of a wave of accounting scandals and related financial irregularities in corporations such as Enron, WorldCom and Tyco. SOX is called the most significant securities legislation since 1933 and 1934 securities ACT. The Act attempted to make ethics more black and white rather than a gray area. The increased guidelines have changed businesses and business relationships. These new requirements have placed greater demands on directors, audit committees, auditors and management. Most, of these provisions where only made towards publicly held companies, similar regulations targeted nonprofit organizations (Panel on the Nonprofit Sector 2005). Two hundred and fifteen nonprofit organizations have voluntarily adopted provisions of the Sarbanes-Oxley Act of 2002 (SOX). Many, nonprofits are currently in the process of adopting SOX. The Panel on the Nonprofit Sector (2005), in its final report to Congress in June 2005, recommends more than 120 actions to be taken by charitable organizations, Congress and the IRS (Internal Revenue Service) to strength nonprofits against, transparency, governance and accountability. The most significant provision of the Act is the requirements in Section 404 the reporting on the effectiveness of internal controls over the financial reporting. PCAOB auditing standard 2 requires that the audit of internal control be integrated with the audit of the financial statements. The PCAOB requirements also only apply to public and private for profit companies, these would be new requirements for nonprofits wishing to adopt to SOX. The requirements of SOX section 404 requirements on internal controls have proven to be quite expensive for public companies (DÃ¢â¬â¢Aquila 2004; Pomeroy 2006), further research in to the current state of governance in the nonprofit sector would be beneficial before similar measures are mandated. Nonprofits have several reasons they might be compelled to adopt SOX provisions. First, several states are likely to emulate provisions similar to those of SOX. Some of these new laws incorporate elements of SOX including: expanding whistleblower protection, requiring officers of the organization to sign the corporationÃ¢â¬â¢s annual report, appointing an audit committee and increasing penalties against those who commit fraud or impede an investigation of fraud. California passed the Nonprofit Integrity Act in 2004. This Act addresses financial reporting, corporate governance, compensation, independence and fund raising (Silk and Fei 2005). New Hampshire requires audited financial statements for nonprofits with revenues greater than one million. Massachusetts, Connecticut and Kansas have similar requirements (Anderson and Kelley 2006). Second, unethical behavior seems as common in the nonprofit organizations as it does in the private sector. Recent scandals in nonprofit organizations such as: The NYSE, Upsala College, United Way and Education Research Foundation, have had a negative effect on the public trust in their charitable organizations (Gibelman 1997). For nonprofits trust from the public is vital because the majority of their funds come from donors. SOX could result in more positive responses from donors, investors and future board members (Orlikoff and Totten 2004). Finally, some provisions of SOX already apply to nonprofits. Nonprofits must establish whistleblower protection and document destruction policies. Other provisions are inevitable, because of the large amount of grants nonprofits receive which come with the own regulations and restrictions (BoardSource 2003). The purpose of this paper is to provide a reasonable understanding of how nonprofits have been affected by SOX. SOX regulations for nonprofits SOX requires that companies have an audit committee that includes independent members and members of the board. SOX also requires the company to disclosure whether one of the internal auditor is a financial expert and whether they are directly responsible for overseeing the external auditors. This is to ensure that the financial statements are understand, that there is proper communication with the external auditors and that there is an understanding of internal controls. In order to enhance standards for nonprofit accountability and financial reporting all nonprofits should have an independent audit committee (BoardSource 2003). Sox requires that nonprofits disclose whether a code of ethics has been adopted for senior financial officers. If they do not have a code of ethics reasons for not having one have to be disclosed. This is to encourage the development of a code of ethics in order to enhance trustworthiness to contributors and other constituents. The whistleblower protection policy applies to nonprofits as well as for profit organizations. This regulation protects whistleblowers from special damages and attorneyÃ¢â¬â¢s fees. It also, prohibits the employer from punishing the whistleblower in any manner. SOX provides additional protection for whistleblowers by, instating criminal penalties for actions taken against whistleblowers. Nonprofits should develop confidential and anonymous procedures for handling employee complaints. Although the CEO and CFO do not need to sign financial statements they do need to understand them and ensure that they are fairly presented in all materially respects. The responsibility for approving the financial statements ultimately belongs to the board of directors. Section 404 of SOX requires companies to include an internal controls report along with their annual report. Their internal control report should state the responsibility of management to establish and maintain an internal control structure and procedures for financial reporting. It should also contain, an assessment at the end of the most recent fiscal year as to the effectiveness of internal controls and the procedures for financial reporting (OÃ¢â¬â¢Hare 2002; BoardSource 2003; Walters 2003; Tran 2005). SOX requires auditors of public companies to prepare and maintain audit workpapers and other information related to any report in sufficient detail to support the auditors conclusions, for a period not less than seven years. Failing to do so is a criminal offence subject to fines and up to ten years in prison. Existing standards for audits of nonprofits do not include a mandated audit documentation retention period. Instead, those standards require nonprofits and auditors to retain records long enough to sastify any pertinent legal requirements of record retention. Reasons for nonprofits to adopt SOX Larger organizations with more resources will be more likely to adopt SOX. The public and media are more likely to be harsher on larger nonprofits, which makes them more likely to have stronger governance mechanisms. The board of directors have the ultimate responsibility of overseeing proper financial statement presentation (BoardSource 2003; Walters 2003). Research on the relationship between board size and firm value has had mixed results. Yermack (1996) provides evidence that smaller boards are associated with a higher firm value. In 2008, Coles find that are diversified among industries or have high leverage, are more likely to benefit from a larger board of directors. Corporate governance characteristics, have been shown to be related to the size of the board. Bradbury (1990) finds board size and intercompany ownership to be determinants of voluntary audit committees in public companies. In another study shows that larger boards are more likely to create audit committee boards (Beasley, Salterio, 2001). In a NASDAQ over the counter study done by Pincus (1989), he found that managerial ownership, leverage, size of the company, proportion of outside directors to total directors, use of Big 8 auditors and participation in the National Market System are related to voluntary formation of audit committees. As a result as the size of the board of directors of a nonprofit increases, so does the likely hood that they will voluntarily adopt SOX. Nonprofits with independent boards of directors are also more likely to adopt SOX. The main reasons nonprofits would voluntarily adopt SOX would be to increase the trust in the public in order to receive more funds. However some nonprofits, feel that the provisions in SOX burden the nonprofits so much that it is beneficial not to adopt SOX. These nonprofits strongly believe that SOX should not be required for nonprofits for the following reasons: Ã¢â¬ ¢ One, nonprofits are grassroots organizations with small staffs and have boards filled with community- minded people with little or no business and management background. If SOX was required out of these nonprofits, the staff would be overwhelmed, along with the board and it would take away from the nonprofits primary mission. Ã¢â¬ ¢ Two, nonprofits are already held to higher standards by the public then private or government agencies because, if the public doesnÃ¢â¬â¢t trust the organization they wonÃ¢â¬â¢t donate their money. Also, nonprofits receive a large portion of their funds from government grants which are held to strict oversight and laws and regulations. Ã¢â¬ ¢ Three, certain regulations of SOX will increase overhead costs and make the nonprofits look less efficient to contributors. On the other hand, by voluntarily adopting SOX, nonprofits are showing to the public that they are concerned about protecting funds, increasing operating efficiency and effectiveness, also enhancing accountability. Conclusion Research file memorandum Communication memorandum References Anderson, S. , and C. L. Kelley. 2006. Advising nonprofit organizations. The CPA Journal 76 (8): 20-26. Beasley, M. S. , and S. E. Salterio. 2001. The relationship between board characteristics and voluntary improvements in audit committee composition and experience. Contemporary Accounting Research 18 (Winter): 539-570. BoardSource. 2003. The Sarbanes-Oxley Act and implications for nonprofit organizations. Available at: http://www. boardsource. org/clintfiles/Sarbarnes-Oxley. pdf. Bradbury, M. E. 1990. The incentives for voluntary audit committee formation. Journal of Accounting and Public Policy 9 (1): 19-36. Broude, P. D. 2006. The impact of Sarbanes-Oxley on private nonprofit companies. Foley and Lardner, LLP. Available at: http://www. foley. com/publications/pub_detail. aspx? puibid=3511. Coles, J. L. , D. D. Naveen, and L. Naveen. 2008. Boards: Does one size fit all? Journal of Financial Economics 87 (2): 329-356 DÃ¢â¬â¢Aquila, J. M. 2004. Tallying the cost of the Sarbanes-Oxley Act. The CPA Journal 74 (11): 6-9. Gibelman, M. , S. Gelman, and D. Pollack. 1997. The credibility of nonprofit boards: A view from the 1990s and beyond. Administration in Social Work 21 (2): 21-39. Grant Thornton LLP. 2006. Grant Thornton National Board governance survey for not-for-profit organizations. Available at: http://www. granthornton. com/staticfiles/GTCom/files/Industries/NotForProfit/nfp_board1. pdf. GuideStar. 2005. Nonprofits, Sarbanes-Oxley, and the states. Available at: http://www. guidestar. org/DisplayArticle. do? articleId=779. Hempel, J. , and A. Borrus. 2004. Now the nonprofits need cleaning up; Cozy boardrooms at colleges and charities face increasing government scrutiny. BusinessWeek (June 21): 107. Hymowitz, C. 2005. The Sarbanes-Oxley era, running a nonprofit is only getting harder. Wall Street Journal (June 21): B1. OÃ¢â¬â¢Hare, P. 2002. Sarbanes-Oxley raises red flag for not-for-profits. Healthcare Financial Management 56 (10): 42-44. OÃ¢â¬â¢Regan, K. , and S. M. Oster. 2005. Does the structure and composition of the board matter? The case of nonprofit organizations. Journal of Law Economics and Organization 21 (1): 205-227. Orlikoff, J. , and M. Totten. 2004. Applying for-profit governance reforms. Healthcare Executive 19 (3): 52. Panel in the Nonprofit Sector. 2005. Strengthening transparency, governance and accountability of charitable organizations. Available at: How to cite Sox Research Paper, Essays
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