Gender Differences Essay Example | Topics and Well Written Essays - 7500 words

Sex Differences - Essay Example The arrangement and the repercussions of any of the previously mentioned events needs uncommon arranging and help. The examination will show that due to our exemplary molding, we are methodicallly barring a section of our populace from partaking in an extremely significant endeavor. The writing will utilize the instructive framework to show how we see sex, and how this respected observation slants the technique and mentality of guidance and consideration, in cultivating a unimportant resistance, and not an equivalent promise to the nearness of young ladies in the homeroom. The way that sexual orientation contrasts in the study hall isn't seen as a critical element, is hindering the development and precluding the maximum capacity from claiming a larger part of the young populace. Furthermore, the writing will likewise address the hole and the nonattendance of ethnic sex decent variety contemplations in the instructive framework. The framework tends to this issue as though the low sala ry minority female is available in the homeroom, just to wait for her opportunity, until something different goes along. She gets little kudos for her accomplishments and given just easygoing affirmation for her endeavors. The writing embarks to feature the presence of sexual orientation contrasts and whether the nearness of these distinctions is ripe ground for predisposition. What's more, regardless of whether the predisposition brings about a disservice for any of the gatherings influenced. Is it a reality that young men are instructed uniquely in contrast to young ladies, and provided that this is true, does the bit of leeway have a positive or negative effect on the accomplishment of the sexual orientation or race of those without the bit of leeway. Overall, 30 focuses not as much as her Caucasian partner on the SAT. Regardless of whether the male has a lower GPA than the female, his scores will be higher than the female.This marvel is so unavoidable until school confirmation officials have received an arrangement to offer a 30 point leeway among male and female scores when settling on affirmation choices. 2.0 CHAPTER TWO 2.1 GENDER IDENTITY Sexual orientation personality is the people private experience of his/her sex; the idea of the self as manly or female. This is such a significant piece of an individual's self idea that in many grown-ups it is basically difficult to transform it. There are a few alternate points of view on how sexual orientation character is shaped and this author finds the accompanying ideas the most proper; psychoanalytical, social learning, and psychological development.Psychoanalytical hypothesis portrays a procedure where the small kid identifies3 with a similar sex parent. She disguises the qualities and conduct styles of that parent and start unwittingly to respond in comparable manners; Social Learning hypothesis recommends that the kid builds up a sexual orientation personality through a learning procedure that includes demonstrating, impersonation and support. The hypothesis lays on the supposition that young men figure out how to be young men and young ladies to be

The No Child Left Behind Act Essay Example | Topics and Well Written Essays - 1250 words

The No Child Left Behind Act - Essay Example In any case, for certain understudies, the respectable thought of not deserting a kid has not yet been paid attention to with the overall population and a ton of instructive frameworks which incorporates custom curriculum. Besides, the movements of qualifications, evaluation, order, situation, and guidance have really intended to put down their social and phonetic contrasts. With that, it is clear that educational systems neglect multiculturalism and decent variety particularly in instructive mediation, where the minority understudies are set, which implies youngsters are abandoned (Obiakor 2000). Lamentably, there are some political figures that accept the no kid abandoned program doesn't work since minority bunches in educational systems spread 40% of the understudy body and there are need assets and housing for them to learn on an even level with different understudies. This makes a significant issue with these youngsters adapting appropriately and viably, which shows that that number of the developing assorted variety is being disregarded. In financial years 2002 through the current 2004, Congress approved between $26.4 billion and $32 billion to be spent on the No Child Left Behind activity. While Bush's spending demand rose in every one of those years, it despite everything missed the mark concerning the approval. Furthermore, in the previous two monetary years, the president's solicitation of about $22 billion was not as much as what Congress had appropriated the prior year. The two years, Congress gave more than Bush mentioned. Pundits additionally state that the way the No Child Left Behind government evaluating framework works isn't reasonable now and again in light of the fact that it requires yearly advancement from a school as well as from each subgroup of understudies, incorporating those with incapacities or ones who communicate in English as a subsequent language (Bush stumps for 'No Child Left Behind). The developing number of newborn children and little children of minority bunches is expanding each year. Underneath comprises of certain insights that reveals insight into the issues, which needs to tended to quickly by teachers and groups of minority more seasoned kids, newborn children and babies (Diversity in Early Childhood Intervention Leadership Current Facts and Challenges). The U.S. Branch of Education (2003a) found that 38.8% of state funded school understudies were minorities in 2000, up from 29.6% in 1986. Moreover, the quantity of understudies who communicated in a language other than English at home rose from 6.3 million out of 1979 to 13.7 million out of 1999 (U.S. Branch of Education, 2003b). Minority instructors, then again, represented just 13% of the workforce. The quantity of ethnically and etymologically various understudies is proceeding to develop. Constantly 2005, youngsters and youths of shading will make up as much as 40% of the U.S. youth populace. Schools with high convergences of dark and Hispanic understudies consistently have the most educators with the least experience and minimal capabilities for the subject they instruct. Newborn children and little children ages birth to 2 who are served under IDEA, Part C, mirror the developing assorted variety of the U.S. The kids spoke to are African-American (15%), Hispanic/Latino (18%), Asian/Pacific Islander (4%) and American Indian/Alaskan (1%). Custom curriculum instructors who served basically understudies ages 3-5 arrange themselves as Asian (2%), Black (5.8%), White (90%) and other (2%). 6.4% view themselves as Hispanic and 93.6% don't. Youngsters from minimal wealthy segment bunches structure a

Emergency Funds Are Important Heres How to Start Building One - OppLoans

Emergency Funds Are Important Heres How to Start Building One - OppLoans Emergency Funds Are Important: Heres How to Start Building One Emergency Funds Are Important: Heres How to Start Building OneBuilding and maintaining an emergency fund is an important financial cornerstone. If you dont have one, you should start saving today.There are keys to avoiding short-term bad credit loans like payday loans and cash advances. One is to maintain your credit score, the other is to build up your savings. And while a good credit score is important, its the savings that will reallyâ€"wellâ€"save you!Specifically, you should create a well-stocked emergency fund. That way, you can cover unforeseen bills and financial shortfalls instead of relying on bad credit loans and possibly entering a dangerous cycle of debt.Rest assured: Financial surprises are going to happen, and you want to make sure that you’re prepared. That’s why we reached out to a number of financial experts who can explain how emergency funds work and how you can go about building one today.What is an emergency fund?Nicolás Valdés-Fauli is a Certified Financi al Planner with Main Street Financial Solutions in New York City. He provided a general overview of how emergency funds work and the many benefits that they offer. According to him, establishing an emergency fund is one of the most important parts of establishing a financial plan.“An emergency fund is exactly what it sounds like, a fund or an account of easily accessible money used in case of an emergencyâ€"job loss and unexpected medical expense amongst others,” he said. The fund is intended to cover ones monthly living expenses including,   mortgage payments, rent, insurance premiums, cell phone bills, groceries and everything else you need to maintain your existing life, according to Valdés-Fauli.“There are insurance products that cover all sorts of loss. Think life insurance, renters insurance, car insurance, homeowners, disability, on and on. But there is nothing that covers something as broad-based as an emergency. Typically, people need to self-fund, meaning, they need to save their own money to cover these events.”Unlike traditional savings, which you don’t want to touch until you retire, the money in your emergency fund needs to be easy to access:“An emergency fund should always be liquid, meaning it should be accessible without a penalty,” explained Valdés-Fauli. Cash in the mattress is never a good idea (fire, theft, inflation), and an emergency fund should be kept in a financial institution. Avoid using CD’s, life insurance policies and retirement accounts, as there are probably penalties with early withdrawals.He also specified that your emergency fund shouldn’t be lumped in with the rest of your savings: “It should be a separate account from a savings account designated for a future expense such as a down payment, education bills or a vacation.”How do you define an emergency?Your car breaking down is an emergency. Your favorite band adding an extra concert date in town? Not so much.“The definition of an emergency is a cr ucial step for the creation of an emergency fund,” said Ramsey Preferred Financial Coach Barry Jennings. Without a clear understanding of what constitutes an emergency, most emergency funds fail before starting as birthdays and holidays pop up without notice and are resolved with the newly saved cash.”Within the context of my family, we define an emergency as anything that hinders or prevents the generation of income,” Jennings continued. “This could be things of a medical, transportation, or employment nature.”“In the years past, grandmothers called the emergency fund a rainy day fund.  They may not know when it was going to rain (an emergency was going to occur), but they knew it was bound to happen sooner or later. The simplest of purposes of an emergency fund is to self-insure against the appearance of Murphys Law.”How big should your fund be?While funds stashed away for emergencies can serve multiple purposes (including a major car repair or replacing a furnace i n the dead of winter), the most commonly cited reason to build an emergency fund is to allow folks to pay their monthly bills should an unexpected job-loss occur, said Timothy G. Wiedman retired professor of Management Human Resources at  Doane University (@DoaneUniversity).“Thus, the fund must be large enough to cover housing (i.e., rent or mortgage payments), grocery bills, monthly utilities (including internet access), transportation costs, insurance (i.e., premiums for health, life, auto, homeowners/renters coverage, etc.), and even some occasional entertainment to keep the spirits up until a layoff is over or a new job can be found.“At an absolute minimum,” he advised, “the fund should cover three months of recurring expenses.”That’s a lot of money! But while it’s best to start with a smaller goal and work your way up, a three-month found won’t be enough for many people to weather an unexpected job loss. This is why Wiedman suggests doing some calculations to f igure out how much money you’ll need to (eventually) have in your emergency fundâ€"especially as it relates to a realistic job search.“Estimate how long it would likely be before a new job is found and paychecks resume, he said. Also take into account the length of time that unemployment benefits would be provided in a particular locale and estimate the amount of those payments (which will almost surely fall well short of covering your recurring living expenses).“Then, consider the demand for your job skills in the immediate area, the local unemployment rate, whether relocation is a realistic option, your credentials (i.e., education, certifications, work experience, etc.), and how long it took to find your last job.”“And further, also consider other factors that might slow down your search (e.g., a convictionâ€"even for a misdemeanor that only resulted in probation, or advanced age given your professionâ€"a 61-year-old unemployed airline pilot, for example,” he continue d.“Finally, realistically think about a bleaker job-search scenario (that might include a prolonged economic recession, for example).  Given all of the factors mentioned above, is it really likely youd find a new job in 90 daysâ€"or could your search easily last five or six months?”“After an assessment of this sort, a great many folks will conclude that building a six-month emergency fund is a wise course of action,” Wiedman concluded. “Further, if you live in an area with high (or persistent) unemployment, or your skills are primarily only needed in a declining industry (underground coal mining, for example), having sufficient funds to cover nine to twelve months of unemployment would make good sense.”Still, Wiedman was clear that you dont know how much money you personally need in your fund until you sit down and do the calculations: “The size of an individuals emergency fund depends upon a great many variables.  So folks must analyze their personal situations, and act accordingly.”Set a small goalâ€"and grow from there.“Most people are buried in debt, live paycheck to paycheck, and dont have the means to handle even small emergencies with cash, said Jenning.s As a financial coach, I address the behavior slowly and deliberately by having people set aside $1,000 initially as a starter emergency fund.”But just because $1,000 is a good initial goal doesn’t mean that you should stop saving once you meet it. And as Jennings pointed out, continuing to address other areas of financial needâ€"like your debtâ€"will set you up for success in the long term.“While people become accustomed to having a small amount of cash available for the unknown, they can begin to focus on becoming debt free except for their mortgage.  This will free their income and make further saving possible,” he said.Once people become debt free, Jennings advised that people continue building out their emergency fund to cover the aforementioned three to six month perio d. But what comes after that?“After the completion of saving a fully funded emergency fund, people can focus on saving for retirement and education and paying off their mortgage early. When they have reclaimed the freedom of their income, they are able to focus on gaining wealth and building a legacy,” he said.These folks can also continue building their emergency fund to cover the kinds of “unexpected shortfalls” that occurred after the 2008 financial crisisâ€"taking their emergency savings from six months to two years. After all, Jennings noted that “even the Great Recession after 2008 only lasted 18 months.”“This allows the comfort and peace of mind to find gainful employment, if such a need arises, during such difficult times,” Jennings concluded. “It also serves as an additional buffer for use prior to the accessing of retirement accounts, if market timing becomes a concern in the later stages of life.”Youre going to need a budget.One of the financial expert s we heard from was Michele Lee Fine, RICP,  Registered Representative and Financial Advisor of Park Avenue Securities and Financial Representative of  Guardian Life Insurance (@guardianlife). She shared the importance of the role that budgeting plays in building an emergency fund.“First, you have to overcome the big three psychological barriers that keep many people from setting up a budget: Fear, uncertainty, and doubt,” she said. “Fear what you’ll discover when you examine your finances; Uncertainty about how to set up a budget; Doubt whether you can stick to a budget.”Overcoming those barriers and building your first budget is going to mean getting specific. “Don’t guess how much money you have coming in and going out each month. Write it down,” said Fine. “There are lots of tools to help you, find a worksheet online andâ€"bonusâ€"it’s free. Keep track of all your expenses and sources of income.“Some experts suggest doing this for a few months to get a real picture of your financial situation, but starting to track for just a month will help you get some clarity,” she continued. “Scan your bank and credit card statements to see where it’s all going. Add up the expenses and subtract them from your income. This will tell you, at the most basic level, whether you are operating in the black or red.”Once you have a picture of how you’re spending your money, you can set about actually building your budget. In order to find expenses you need to cut, Fine offered the following tips:“Examine current bills: See where the money is going and think of cutting out extras and finding cheaper alternatives.”“Pay with cash: There’s something about the tactile quality of cash that makes it hard to part with.”“Adjust your habits: All of us have habits that we fall into that can be revised and made more financially healthy.”At this point, Fine suggests that some people may find it helpful to consult with a financial professional. â €œHe or she can look at your numbers and help you put together a balanced budget that addresses all your needs, from meeting monthly obligations, building an emergency fund, saving for retirement to occasionally splurging,” she said.Heres how to get started.One of the hardest parts of any financial journey is taking those first couple steps. That’s why  Certified Financial Planner Christine Centeno, founder of the fee-only financial planning firm, Simplicity Wealth Management, offered these tips to help you get started.“Start Small: Start saving something small each paycheck or each month. Make it a realistic amount, something that you can easily accomplish. The key is to start saving even if its $25 per pay period. Over time youll be surprised at how much you have saved. Take advantage of tax refunds or bonuses to increase savings Instead of spending your entire tax return or bonus, aim to save a portion of it. Every little bit helps.”“Be consistent: Save every paycheck or every month. Dont wait until the end of the year to transfer leftover funds to your emergency fund, youll be less likely to have funds left over.”“Pay yourself first: What does this mean? Save first before you pay any bills. If you are not sure how much you are able to save, I recommend using budgeting software like Mint to help determine how much you have left over each month.”“Automate it: Set up an automatic transfer from your checking account to your savings account each month. Or, even better, set up part of your direct deposit to go directly into a savings account. This way you wont even see it and be tempted to spend extra dollars that sit in your checking account.”Responsible money management is a lot like exercising: Its about building up the proper habits and making them part of your routine. The more you incorporate saving money into your everyday activities, the easier it will become!Want fast savings? Start brown bagging it.If you’re looking for one area of your life where you can find some immediate savings, Wiedman suggested substituting restaurant lunches with a brown-bag lunch made at home. This option even comes with the added bonus of eating healthier!Wiedman laid out how the cost of a typical lunch combo at Applebee’s ($11.50) can easily turn into a weekly expense of $57.50â€"maybe even more if you decide to get the occasional dessert or if you have to drive the restaurant, thereby spending money on gas.“On the other hand, a healthy lunch brought from home (e.g., a sandwich made with low-fat lunch-meat on whole-grain bread, a dozen peeled baby carrots, a small individually-sized box of raisins for dessert, and a can of diet soda) can be assembled for about $2.80 (i.e., $14 per week),” said Wiedman.“Further, if that brown-bag lunch is eaten in the employee break room (or after a short walk to a nearby city park), no time or gasoline is wasted on a lunchtime commute. Over the course of a 49-week working year, the saving s would exceed $2,100.”And while opting for fast food would also save money versus a full restaurant lunch, Wiedman pointed out that people would still save a lot of money by choosing the brown bag optionâ€"plus, this meal is far healthier than fast food.“If that fast-food lunch (including tax, of course) averaged just $6.85 per day, a brown-bagger would still save almost $1,000 per year (or even more if the cost of gas consumption is figured into the equation),” he said.When it comes to the benefits of brown bagging, Wiedman speaks from experience:“My wife and I brown bagged it for years (while taking turns assembling our lunches), so our annual combined savings were well over $4,000, and the money we saved was used to fund our IRAs each year.  But this method is also an excellent way to ‘painlessly’ build an emergency fund.”Save more money, save your  future.An emergency fund isn’t a silver bullet to solve all your financial problems. You should still be investing money for your retirement, taking care of your credit score, and doing your research before making any financial commitments, whether that be a mortgage, a personal loan, or an “exciting business opportunity.”But a well-stocked emergency fund is still an important financial cornerstone. It helps protects you from financial disaster, giving you some much-needed security so that you can safely build on top of it. Without one, you might find yourself relying on no credit check loans like payday and title loans to make ends meet when times get tough.Even opting for a safer, more affordable installment loan when you encounter a financial shortfall pales in comparison to the benefits of having an emergency fund. The last thing you want during a crisis is to dig yourself even deeper into debt with an online loan or a trip to your local payday storefront.If you don’t have an emergency fund, start one now. Your future self will thank you. And to learn more about how you can build a br ighter financial future, check out these other posts and articles from OppLoans:Building Your Financial Life: Budgeting for Beginners10 Good Money Habits to Make Your Friends JealousHow to Raise Your Credit Score by 100 PointsThe Debt Snowball Method Can Help You Get out of DebtDo you have a   personal finance question youd like us to answer? Let us know! You can find us  on  Facebook  and  Twitter.Visit OppLoans on  YouTube  |  Facebook  |  Twitter  |  LinkedIN  |  InstagramContributorsChristine Centeno, CFP?, MS is the founder of  Simplicity Wealth Management. She has over 11 years of industry experience as a financial advisor and is a member of several professional organizations including NAPFA, FPA, and the XY Planning Network. Christine also holds her Masters in Financial Planning. In 2019, after years of working for large firms, she founded her own firm. Simplicity Wealth Management provides clarity to the complicated nature of financial planning and investing by delivering co mprehensive advice without hidden fees and unnecessary jargon that leaves you in the dark. The goal is to deliver transparent, easy-to-understand guidance to help clients achieve their financial goals and remain informed every step of the way.Nicolás  Valdés-Fauli, CFP ® opened the New York City office of  Main Street Financial Solutions in 2010.  He has served his clients in NYC and South Florida since 2002. A graduate of Choate Rosemary Hall and Wesleyan University,  Nicolas  lives in Manhattan with his wife and daughter.Barry Jennings has  taken 30 years of experience in psychology, life and health insurance sales, automobile sales and financing, student loan processing and college funding consulting and turned it into a financial coaching business, Soul without Fear.   He empowers his clients to make positive changes to their financial situation by helping them create a written plan, start an emergency fund, eliminate debt, save for retirement and college, and build a legacy f or their families.Michele Lee Fine, RICP is the Founder and President of Cornerstone Wealth Advisory, LLC located in Jericho, NY. She is a graduate of New York University and participates in several trade and community organizations such as NAIFA; Westchester Association of Insurance and Financial Advisors; 100 Women in Hedge Funds Organization; Women’s International Zionist Organization; Cabinet Member of Israel Bonds, USA; and is a JNF Board Member.After 13 years as a successful operations manager working at two different ‘Fortune 1000’ companies, Dr. Timothy G. Wiedman spent the next 28 years in academia teaching college courses in business, management, human resources, and retirement planning.  Dr. Wiedman recently took an early retirement from  Doane University (@DoaneUniversity), is a member of the Human Resources Group of West Michigan and continues to do annual volunteer work for the SHRM Foundation. He holds two graduate degrees in business and has completed multiple professional certifications.

Accounting Cash And Accrual Accounting - 1108 Words

Cash and Accrual Accounting Organizations have two types of accounting that is processed: cash and accrual. Accountant’s use both of these to track the income and expenses within the organization. The main difference between these two is the timing in how payments are received. Cash accounting is not documented until payment has officially been received. For example, cash in hand for a service or when a check has cleared can this be accounted as cash accrual. On the contrary, accrual accounting is accounted for when the actual sale occurs. In this case, this can be seen in a hospital setting where the organization knows it will be reimbursed in time by an insurance company, so it is immediately recorded as income received. Accrual†¦show more content†¦Yes however they had more liabilities in the 2014 year; it counteracted the net asset variance of 432,202. So which the company had to spend 48,291 to profit the 432,202 that was made in 2014. The operating statement is used to assesâ€℠¢ performance and financial stability. It records the organization’s revenues and how it pays expenses, debts, and taxes. It is the statement that provides net profit/income for the company. The Stanford document presents the beginning and ending year of revenue and in-between it shows us the expense paid out. In 2014 the total expense were more than 2013, however the company made more in operational revenue which turned a profit. The cash flow statement is very similar to an everyday checkbook. This represents money in and money out. This shows deposits and liabilities in streamline of investments made, accounts payables, and equities that transpired over the year. The year 2014 after had a more profitable year than 2013. Asset Valuation Asset valuation consists of six ways to determine if something is an asset. Of those six is price level adjusted historical cost, net realizable value, future profits, and replacement cost. Price level adjusted historical cost is described using inflation. In general overtime, assets can usually increase in value with inflation. The advantage of using is that it can inflation for assets can lookShow MoreRelatedCash Based Accounting Accrual Based Accounting1107 Words   |  5 Pagestypes of accounting measurement to determine the profit. They are cash basis and accrual basis. Business can use either a cash basis or accrual basis to work there profit. However, most of the company prefers to use accrual basis instead of others. In this essay, I will compare the difference between cash basis and accrual basis on expense and revenue. In addition, how can company choose their measurement of profit will also be discussed. Cash basis accrual basis Cash basis accounting is focusRead MoreA Comparison Between Cash Accounting and Accrual Accounting1110 Words   |  5 PagesA COMPARISON BETWEEN CASH ACCOUNTING AND ACCRUAL ACCOUNTING 1. Introduction Accounting principle and theory are generally referred to two main accounting methods which include cash accounting and accrual accounting. Cash basis accounting on income and cost is determined by the amount of actual payment for reference and accounting recording mode is simple, easy to master. The use of the accrual basis of accounting is more complicated than it with a main difference of recording timing. This essayRead MoreEssay on Accrual Accounting vs. Cash Accounting1148 Words   |  5 Pagesstates that Accrual accounting is the cornerstone of modern accounting procedures. In this essay, the importance of accrual accounting will be considered by looking at how it functions in the Double Entry System and comparing it to cash accounting, another method of gathering financial information. Time and an accurate accounting measurement is what will be considered in determining the importance of accrual accounting. Double-entry accounting is used to develop accounting data. From thisRead MoreDifference Between Accrual And Cash Accounting Essay956 Words   |  4 PagesBetween Accrual and Cash Accounting. There is a consensus within the team that Accrual and Cash accounting is the least difficult objective to comprehend. The team believes that the most important factor between the two principal accounting methods is the timing in recording revenue and expenses. The team discussed the differences and unanimously agreed that accrual accounting is the most practical to use for partnership and corporation accounting practices. The team has decided that the cash basicRead MoreBusiness Accounting Methods : Cash Vs. Accrual Essay1420 Words   |  6 PagesUsing the wrong accounting method There are two main business accounting methods: cash vs accrual. Cash accounting is the much simpler method and the method that most small start-up businesses will use because it is based on the actual flow of your cash in and out of the business. Cash basis accounting does a good job of tracking cash flow, but it does a poor job of matching revenues earned with money laid out for expenses. This deficiency is a problem, particularly when, as it often happensRead MoreAccrual Basis Of Accounting Over Cash Basis1534 Words   |  7 PagesThere has been a significant debate focusing on costs and benefits of adopting accrual basis of accounting over cash basis of accounting. This paper illustrates the concepts of accrual basis of accounting, highlights the benefits of accrual basis of accounting posed by its advocates and also briefly discusses the disadvantages of adopting accrual basis accounting. The paper also briefly discusses the recent accounting scandal of Tesco Plc. which showed that profits of the company were overestimatedRead MoreAccountin g Methods: Cash Basis vs. Accrual vs. Hybrid Essay3308 Words   |  14 PagesAccounting Methods: Cash Basis vs. Accrual vs. Hybrid Which Method is Most Advantageous for Small Business? Abstract Many tax preparers fail to communicate to their small business owner clients about the types of accounting methods allowed by the Internal Revenue Service (IRS) and the advantages and disadvantages of each. The average small business owner simply trusts that the tax preparer is utilizing the method most advantageous to them. This paper explores cash basis, accrual, and hybridRead MoreStarbucks s Financial Statements Follow The Accrual Accounting Model Rather Than Cash Basis Accounting1359 Words   |  6 PagesConn-Powers, John Early, Colette Kent, Kate Rhoad, Erica Jie Wang Case 2 (Starbucks - Part 2) h) i) Starbucks’ financial statements follow the accrual accounting model rather than cash-basis accounting. Companies who utilize cash-basis accounting methods only recognize revenue when received in cash and expenses are only recognized when paid in cash. Accrual accounting is the recognition of revenue when earned and the matching of expenses when incurred. Starbucks records revenue from 4 different sources:Read MoreAccrual Basis Vs. Cash Basis1737 Words   |  7 Pagestypes of accounting methods that most companies use, accrual basis or cash basis. A definition of both concepts and comparisons between the two methods will be discussed. In addition, it describes and examines the difference in the managing of those methods and which form of accounting method is more useful and beneficial to provide information to users for different purposes. In cash basis accounting, revenue is recorded only when the cash is received, and expenses are recorded only when cash is paidRead Mor eJudgetment Case 2-1862 Words   |  4 Pagesbetween a cash basis and accrual basis measure of performance. Why, in most cases, does accrual basis net income provide a better measure of performance than net operating cash flow? Explain the purpose of adjusting entries as they relate to the difference between cash and accrual accounting. Requirement 1 From the Liberty University on-line library I was able to obtain an article called â€Å"Cash vs. Accrual Accounting† (Cantu, October 2012). This articles gives examples of cash method and

Duty to Warn Essays - 1522 Words

Duty to Warn Jessica Hall PSYCH/545 09/4/2011 Dr. P. Duty to Warn The ethical dilemma I wish to explore is The Duty to Warn. This refers to the duty of a counselor, therapist to breach one of the most important bonds between a client and a therapist; the law of confidentiality. The therapist has the right to break confidentiality without the fear of being brought up for legal action. If the therapist believes that the client poses a danger, or is a threat to himself, someone else, or society as a whole, the therapist must decide how serious of a threat the client may be, then if he decides it’s a serious issue, he must notify the person in danger, which would e the third party, or the police, or other people who may be in the†¦show more content†¦The situation is the decision to breach the confidentiality between a client and his patient. The therapist has to decide if the client will pose a threat to himself or any other 3rd party, or society as a whole. If the therapist feels in any way that the client could be a threat, he h as the right to notify the person or the correct officials to insure that no harm comes to anyone involved. 2. Anticipate who will be affected by your decision. The client would be affected, and his family, if he still has ties with his parents or siblings. If it was a specific person that the anger was focused on, they would be affected, as well as their families. If the anger was just targeted at society, society as a whole would be affected. By making a decision to report such anger, the therapist is taking everyone out of harms ways, or the chance of potential danger. 3. Figure out if who is the client. In this certain dilemma, the client has already been identified. 4. Assess the relevant areas competence-and of missing knowledge, skills, experience, or expertise-in regard to the relevant aspects of the situation. The therapist has to be ready for whatever the outcome of his decision may be. The biggest thing will be the breach of confidentiality, but he is protected by law. It is better for him to report the client to the 3rd party or official and nothing occurs, then to not report the client, and someoneShow MoreRelatedDuty to Warn2582 Words   |  11 Pagestherapists need to understand confidentiality, privileged information, and a therapists responsibility related to reporting suspected child abuse, elder abuse, and/or suicidal ideations, and possibly the most important of them all is a therapists duty to warn. The first case they were focusing on was the case related to a child that was presented in the ER and seen by Nurse Brown and now because she did not report any suspected child abuse she was charged with a crime. The statement that the characterRead MoreAids – the Duty to Warn810 Words   |  4 PagesNovember 30, 2011 Aids – The Duty to Warn The AIDS epidemic began in the early to mid-1980’s and since it’s recognition in America it has become a very heated and debated topic among health professionals, the gay community, and most of all for the ones that are carrying the virus. The real debate is not over the virus itself but, rather about the infected individuals and whether or not they should be made morally obligated to tell their sexual partners if they are in fact infected. Both sidesRead MoreShould a Therapist Reveal Privilaged Information if a Third Party is Endangered?573 Words   |  2 Pagesschizophrenia. He came back to India and had a normal life. Tarasoff’s family sued the doctors and police. The charges against the police were dropped because the police were immune to the suit. It was consider that the psychiatrics failed in their duty to warn and protect Tatiana. Discussion I heard about this case years ago when a pastor was struggling to report a suicidal situation. Now I have the opportunity to go deep in this case. The psychiatric was competent enough to assess the client andRead MoreConfidentiality Is A Common Pledge When Disclosing Sensitive Personal Information1364 Words   |  6 Pageshas limited options. Providers are placed in a very difficult situation when faced with deciding whether or not a client has the potential to harm someone else. If a situation like this arises, it’s not only a legal requirement but also an ethical duty to take the necessary steps to prevent any harm (Remley Herlihy, 2014). As Remley Herlihy (2014) clarified, â€Å"Standard B.2.a. of the ACA Code of Ethics states that the counselor’s confidentiality requirement does not apply when disclosure is requiredRead MoreDuty to Protect vs Patient Confidentiality Essay617 Words   |  3 Pagesfor the weapon, calling campus security and requesting an emergency psychiatric evaluation, he failed to warn Tatiana herself, the intended victim. After her parents sued the University for negligence, the California Supreme Court ruled that â€Å"when a therapist determines, or should have determined, that a patient presents a serious danger of violence to another, the therapist then has a ‘duty to protect’ that third party† (Dimone Fulero, 145-147). However, the Tarasoff doctrine is vague as writtenRead MoreConfidentiality and Informed Consent1060 Words   |  5 Pagesstate. 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According to the details of the Tarasoff v Regents case, Dr. Moore communicated with campus policeRead MoreDuty From The Landmark Case Tarasoff V. Regents Of California961 Words   |  4 PagesDuty to Warn and Duty to Protect: Need Further Solutions Thirty years ago, the California Supreme Court had highlighted the doctor’s duty to warn through the landmark case Tarasoff v. Regents of University of California (in short as Tarasoff I)in 1974. Due to the defendant’ petition for a rehearing, the California Supreme Court unusually moved to rehear the same case in 1976 (in short as Tarasoff II) and articulated the duty rather a duty of protect. Pursuant to the precedents established by theRead MoreConfidentiality and The Helping Relationship Essay1443 Words   |  6 Pages They will not be completely honest or forthcoming in conversations which will hinder the professional’s ability to truly help the client. For this reason, the promise of confidentiality becomes critical to the process. It is the â€Å"secret keeping duty† all helping professionals have an ethical obligation to observe (Younggren Harris, p.589). It protects the client’s right to privacy and fosters an atmosphere in which one f eels safe, facilitating trust and allowing one to feel comfortable enoughRead MoreA Balancing Act Of The Case Management Essay1520 Words   |  7 PagesTexas Rio Grande Valley Professor Denise Silcox REHS-3303-90L-Fall2016 November 21, 2016 â€Æ' Case management is a continuous balancing act of judgment calls, making ethical choices, getting along with coworkers, and following legal protocol. It is the duty of the case manager to know how to develop a relationship with both clients and coworkers while still maintain their professionalism. The healthcare professional must always leave their personal opinions at home and provide the same quality of care

Stanley Kubrick Essay - 1863 Words

Stanley Kubrick is one of the most influential and daring filmmakers to ever put his mark on the silver screen. He has created a large body of very influential works spanning several decades and many genres. Throughout his whole collection there are many elements which are repeatedly used to enhance the viewers experience. There are also many recurring themes in Kubricks works that are commented on both by the context in which they are brought forth and the techniques used to expound upon those themes. In this paper I will be specifically discussing five of my favorite Kubrick films to demonstrate various aspects of Kubrick as an auteur: Dr. Strangelove, the cult classic dark comedy about nuclear warfare, 2001: A Space Odyssey, a†¦show more content†¦The first section is the famous pre-man sequence set 4 million years in the past, followed by Dr. Floyds trip to the moon. Then the viewer is told it is 18 months later, and now we are about Discovery One on a voyage to Satu rn. Bowman then goes though the pillar thing to begin the Star Gate sequence, a psychedelic trip to the end of time with metaphysical undertones. I believe that Kubrick divided 2001 intentionally into four parts to make it stand out from the rest of his films. It seems to me that 2001 is an allegory for the progress of mankind as a species. It seems to be a visual representation of the metaphysical wanderings of Carl Jung, who discussed humanity as having three stages of evolution. The theory (as I understand it) is that sometime in the past we had 44 chromosomes and we were more animalistic. We somehow acquired 2 new chromosomes and moved onto the existence we have now, at a higher level of consciousness than our 44 chromosome ancestors. At some point in the future we will supposedly garner 2 new chromosomes and advance to an even higher level of consciousness. This seems to fit the sequences in 2001 if we allow that both the trip to the moon and the trip to Jupiter are 46 chromosome humans, the pre-man is obviously our 44 chromosome ancestor, and the Star Baby that bowman is transformed into at the end is the 46 2 chr omosome higher level of consciousness (which seems reasonable considering how appraising the baby seems to beShow MoreRelated Stanley Kubrick Essays1577 Words   |  7 Pagesof quarreling with your interpretation nor offering any other, as I have found it always the best policy to allow the film to speak for itself.quot; As one of the most widely acclaimed and influential directors of the postwar era, Stanley Kubrick enjoyed a reputation and a standing unique among the filmmakers of his day. He had a brilliant career with relatively few films. An outsider, he worked beyond the confines of Hollywood, which he disliked, maintaining complete control of his projectsRead MoreBiography of Stanley Kubrick 1978 Words   |  8 PagesStanley Kubrick was born on July 26th, 1928, in New York. He was the son of a successful Manhattan physician and a Rumanian mother. Kubrick admitted to be a lonely child, and a misfit in high school. Growing up, his parents had wanted him to become a doctor he didnt have the grades needed to get into medical school. His love of film began at an early age, when he would go to movie theaters twice a week to view the double features. He would later say of this experience: One of the importantRead MoreThe Films of Stanley Kubrick Essay2151 Words   |  9 PagesThe Films of Stanley K ubrick The films of director Stanley Kubrick divert from any categorized genre upon analysis. Instead they use themes that also expand into cinematic concepts due to certain construction processes used in the making of his films. This distinguishes Stanley Kubrick as a film Read MoreThe Paths Of Glory By Stanley Kubrick955 Words   |  4 Pagesâ€Å"Paths of Glory† is the critically acclaimed 1957 feature film, which was directed by Stanley Kubrick. The movie was produced by James B. Harris, and based on the book â€Å"Paths of Glory,† by Humphrey Cobb. Leading the cast were Kirk Douglas, Ralph Meeker, Adolphe Menjou, George Macready, Wayne Morris and Richard Anderson. It was released on Christmas Day. The movie begins with information about World War I beginning on August 3rd, 1914. The Germans invade France and nearly reach Paris. The FrenchRead More Analysis of The Shining, by Stanley Kubrick Essay4006 Words   |  17 Pagesprimary definition of horror as a painful and intense fear, dread, or dismay. It stands to reason then that horror fiction is fiction that elicits those emotions in the reader. An example of a horror film is The Shining, directed by Stanley Kubrick. Stanley Kubrick was a well-known director, producer, writer and cinematographer. His films comprised of unique, qualitative scenes that are still memorable but one iconic film in his collection of work is The Shining. Many would disagree and say thatRead MoreA Clockwork Orange, by Stanley Kubrick1139 Words   |  5 PagesIn this essay I will be exploring how the dystopian society in Stanley Kubrick’s 1971 film adaptation of Anthony Burgess’ 1963 novel, A Clockwork Orange has been used to explore c ontemporary anxieties. A Clockwork Orange takes place in an outlandish and dreary vision of future Britain governed by an oppressive, totalitarian super government. In this society, ordinary people have fallen into a dazed state of complacency, unaware of the sinister growth of a rampant, violent youth culture. AnthonyRead MoreEssay on The Auteur Theory: Stanley Kubrick1209 Words   |  5 Pagesquality thus exerting a personal creative vision and interjecting it into the his or her films. Kubrick made his first film in 1953 and has continued to make films till his death shortly after the film Eyes Wide Shut in 1999. With a film career spanning over four decades, he crafted consistent themes, and honed a highly personalized style which was woven into the films he made. Stanley Kubrick was a very stylistic film maker and paid great attention to detail in every aspect of his movies. OneRead MoreEssay on Stanley Kubrick: Artist, Explorer and Pioneer3777 Words   |  16 PagesStanley Kubrick: Artist, Explorer and Pioneer Introduction The line between art and entertainment has become malleable in the last century. Critics of fine art define its quality by its message, innovation and complexity. Both are founded on intent to communicate. Art seeks to engage the viewer and generally attempts to tap into more complicated and rarer emotions. (Krush Web Site) Stanley Kubrick uses the medium of film to convey an understanding of the world around him. I see his workRead More A Clockwork Orange, by Stanley Kubrick Essay example1522 Words   |  7 PagesA Clockwork Orange is a Stanley Kubrick film from 1971. Kubrick directed the film and wrote the screen play based on the 1962 novel from author Anthony Burgess. A Clockwork Orange was originally rated, â€Å"X† and nominated for Best Picture, Best Director, Best Film Editing and Best Screenplay, but lost in each category to William Friedkins The French Connection (filmsite.org). The set design is by John Barry, costume design by Milena Canonero, music by Wendy Car los and cinematography by John AlcottRead MoreReview Of Stanley Kubrick s 2001 : A Space Odyssey 1591 Words   |  7 PagesSpace or 2001. Stanley Kubrick’s legendary film â€Å"2001 : A Space Odyssey† (1968) is an epic of space exploration and meditation on the possibility of extraterrestrial influence on the process of human evolution. The film is set in the near future at a time when the moon is colonised and space travel, at least around the planetary system, is quite usual. Kubrick said â€Å"2001 aspired not to the condition of a science fiction novel but to that of music† ( Baxter,1997 :215) Kubrick gave this description

Theories of Justice free essay sample

Theory of Justice is a work of political philosophy and ethics by John Rawls. It was originally published in 1971 and revised in both 1975 (for the translated editions) and 1999. In A Theory of Justice, Rawls attempts to solve the problem of distributive justice (the socially just distribution of goods in a society) by utilising a variant of the familiar device of the social contract. The resultant theory is known as Justice as Fairness, from which Rawls derives his two principles of justice: the liberty principle and the difference principle. Objective In A Theory of Justice, Rawls argues for a principled reconciliation of liberty and equality. Central to this effort is an account of the circumstances of justice, inspired by David Hume, and a fair choice situation for parties facing such circumstances, similar to some of Immanuel Kants views. Principles of justice are sought to guide the conduct of the parties. These parties are recognized to face moderate scarcity, and they are neither naturally altruistic nor purely egoistic. They have ends which they seek to advance, but prefer to advance them through cooperation with others on mutually acceptable terms. Rawls offers a model of a fair choice situation (the original position with its veil of ignorance) within which parties would hypothetically choose mutually acceptable principles of justice. Under such constraints, Rawls believes that parties would find his favoured principles of justice to be especially attractive, winning out over varied alternatives, including utilitarian and right-libertarian accounts. A society, according to Utilitarianism, is just to the extent that its laws and institutions are such as to promote the greatest overall or average happiness of its members. How do we determine the aggregate, or overall, happiness of the members of a society? This would seem to present a real problem. For happiness is not, like temperature or weight, directly measurable by any means that we have available. So utilitarians must approach the matter indirectly. They will have to rely on indirect measures, in other words. What would these be, and how can they be identified? The raditional idea at this point is to rely upon (a) a theory of the human good (i. e. , of what is good for human beings, of what is required for them to flourish) and (b) an account of the social conditions and forms of organization essential to the realization of that good. People, of course, do not agree on what kind of life would be the most desirable. Intellectuals, artists, ministers, politicians, corporate bu reaucrats, financiers, soldiers, athletes, salespersons, workers: all these different types of people, and more besides, will certainly not agree completely on what is a happy, satisfying, or desirable life. Very likely they will disagree on some quite important points. All is not lost, however. For there may yet be substantial agreementenough, anyway, for the purposes of a theory of justice about the general conditions requisite to human flourishing in all these otherwise disparate kinds of life. First of all there are at minimum certain basic needs that must be satisfied in any desirable kind of life. Basic needs, says James Sterba, are those needs that must be satisfied in order not to seriously endanger a persons mental or physical well-being. Basic needs, if not satisfied, lead to lacks and deficiencies with respect to a standard of mental and physical well-being. A persons needs for food, shelter, medical care, protection, companionship, and self-development are, at least in part, needs of this sort. [Sterba, Contemporary Social and Political Philosophy (Belmont, CA: Wadsworth Publishing Co. , 1995). A basic-needs minimum, then, is the minimum wherewithal required for a person to m eet his or her basic needs. Such needs are universal. People will be alike in having such needs, however much they diverge in regard to the other needs, desires, or ends that they may have. We may develop this common ground further by resorting to some of Aristotles ideas on this question of the nature of a happy and satisfying life. Aristotle holds that humans are rational beings and that a human life is essentially rational activity, by which he means that human beings live their lives by making choices on the basis of reasons and then acting on those choices. All reasoning about what to do proceeds from premises relating to the agents beliefs and desires. Desire is the motive for action and the practical syllogism (Aristotles label for the reasoning by which people decide what to do) is its translation into choice. Your choices are dictated by your beliefs and desiresprovided you are rational. Such choices, the reasoning that leads to them, and the actions that result from them are what Aristotle chiefly means by the sort of rational activity that makes up a human life. We may fairly sum up this point of view by saying that people are rational end-choosers. If Aristotle is at all on the right track, then it is clear that a basic-needs minimum is a prerequisite to any desirable kind of life, and further that to live a desirable kind of life a person must be free to determine his or her own ends and have the wherewithalthe means, the opportunitiesto have a realistic chance of achieving those ends. (Some of these Aristotelian points are perhaps implicitly included in Sterbas list of basic needs, under the head of self-development. ) So w hat does all this do for Utilitarianism? Quite a lot. We have filled in some of item (a) above: the theory of the human good, the general conditions essential to a happy or desirable life. The Utilitarian may plausibly claim to be trying to promote the overall happiness of people in his society, therefore, when he tries to improve such things as rate of employment, per capita income, distribution of wealth and opportunity, the amount of leisure, general availability and level of education, poverty rates, social mobility, and the like. The justification for thinking these things relevant should be pretty plain. They are measures of the amount and the distribution of the means and opportunities by which people can realize their various conception of a desirable life. With these things clearly in mind the Utilitarian is in a position to argue about item (b), the sorts of social arrangements that will deliver the means and opportunities for people to achieve their conception of a desirable life. John Stuart Mill, one of the three most important 19th century Utilitarians (the other two were Jeremy Bentham and Henry Sidgwick), argued that freedom or liberty, both political and economic, were indispensable requisites for happiness. Basing his view upon much the same interpretation of human beings and human life as Aristotle, Mill argued that democracy and the basic political libertiesfreedom of speech (and the press), of assembly, of worshipwere essential to the happiness of rational end-choosers; for without them they would be prevented from effectively pursuing their own conception of a good and satisfying life. Similarly he argued that some degree of economic prosperitywealthwas indispensable to having a realistic chance of living such a life, of realizing ones ends. So, ccording to Utilitarianism, the just society should be so organized in its institutionsits government, its laws, and its economythat as many people as possible shall have the means and opportunity to achieve their chosen conception of a desirable life. To reform the institutions of ones society toward this goal, in the utilitarian view, is to pursue greater justice. In the 19th century utilitarians often argued for a laissez faire capitalist economy. More recently some of them have argued for a mixed economy, i. e. , a state regulated market system. Mill, interestingly, argued at the beginning of the 19th century for an unregulated capitalist economy, but at the end argued for a socialist economy (which is not the same thing as a mixed economy). (3) The protection of the sorts of liberties that were guaranteed in the United States  Ã‚   by the Bill of Rights in our Constitution. (4) Democratic forms of government generally. The utilitarian rationale for each of these institutional arrangements should be fairly obvious, but it would probably contribute significantly to our understanding of utilitarianism to review, in more detail, some utilitarian arguments for (2) free market capitalism. This we shall do later, in the next section. Three Theories of Justice: Utilitarianism, Justice as Fairness, and Libertarianism (1) Utilitarianism A society, according to Utilitarianism, is just to the extent that its laws and institutions are such as to promote the greatest overall or average happiness of its members. How do we determine the aggregate, or overall, happiness of the members of a society? This would seem to present a real problem. For happiness is not, like temperature or weight, directly measurable by any means that we have available. So utilitarians must approach the matter indirectly. They will have to rely on indirect measures, in other words. What would these be, and how can they be identified? The traditional idea at this point is to rely upon (a) a theory of the human good (i. e. of what is good for human beings, of what is required for them to flourish) and (b) an account of the social conditions and forms of organization essential to the realization of that good. People, of course, do not agree on what kind of life would be the most desirable. Intellectuals, artists, ministers, politicians, corporate bureaucrats, financiers, soldiers, athletes, salespersons, workers: all these different types of people, and more besides, will certainly not agree completely on what is a happy , satisfying, or desirable life. Very likely they will disagree on some quite important points. All is not lost, however. For there may yet be substantial agreementenough, anyway, for the purposes of a theory of justice about the general conditions requisite to human flourishing in all these otherwise disparate kinds of life. First of all there are at minimum certain basic needs that must be satisfied in any desirable kind of life. Basic needs, says James Sterba, are those needs that must be satisfied in order not to seriously endanger a persons mental or physical well-being. Basic needs, if not satisfied, lead to lacks and deficiencies with respect to a standard of mental and physical well-being. A persons needs for food, shelter, medical care, protection, companionship, and self-development are, at least in part, needs of this sort. [Sterba, Contemporary Social and Political Philosophy (Belmont, CA: Wadsworth Publishing Co. , 1995). A basic-needs minimum, then, is the minimum wherewithal required for a person to m eet his or her basic needs. Such needs are universal. People will be alike in having such needs, however much they diverge in regard to the other needs, desires, or ends that they may have. We may develop this common ground further by resorting to some of Aristotles ideas on this question of the nature of a happy and satisfying life. Aristotle holds that humans are rational beings and that a human life is essentially rational activity, by which he means that human beings live their lives by making choices on the basis of reasons and then acting on those choices. All reasoning about what to do proceeds from premises relating to the agents beliefs and desires. Desire is the motive for action and the practical syllogism (Aristotles label for the reasoning by which people decide what to do) is its translation into choice. Your choices are dictated by your beliefs and desiresprovided you are rational. Such choices, the reasoning that leads to them, and the actions that result from them are what Aristotle chiefly means by the sort of rational activity that makes up a human life. We may fairly sum up this point of view by saying that people are rational end-choosers. If Aristotle is at all on the right track, then it is clear that a basic-needs minimum is a prerequisite to any desirable kind of life, and further that to live a desirable kind of life a person must be free to determine his or her own ends and have the wherewithalthe means, the opportunitiesto have a realistic chance of achieving those ends. (Some of these Aristotelian points are perhaps implicitly included in Sterbas list of basic needs, under the head of self-development. ) So w hat does all this do for Utilitarianism? Quite a lot. We have filled in some of item (a) above: the theory of the human good, the general conditions essential to a happy or desirable life. The Utilitarian may plausibly claim to be trying to promote the overall happiness of people in his society, therefore, when he tries to improve such things as rate of employment, per capita income, distribution of wealth and opportunity, the amount of leisure, general availability and level of education, poverty rates, social mobility, and the like. The justification for thinking these things relevant should be pretty plain. They are measures of the amount and the distribution of the means and opportunities by which people can realize their various conception of a desirable life. With these things clearly in mind the Utilitarian is in a position to argue about item (b), the sorts of social arrangements that will deliver the means and opportunities for people to achieve their conception of a desirable life. John Stuart Mill, one of the three most important 19th century Utilitarians (the other two were Jeremy Bentham and Henry Sidgwick), argued that freedom or liberty, both political and economic, were indispensable requisites for happiness. Basing his view upon much the same interpretation of human beings and human life as Aristotle, Mill argued that democracy and the basic political libertiesfreedom of speech (and the press), of assembly, of worshipwere essential to the happiness of rational end-choosers; for without them they would be prevented from effectively pursuing their own conception of a good and satisfying life. Similarly he argued that some degree of economic prosperitywealthwas indispensable to having a realistic chance of living such a life, of realizing ones ends. So, ccording to Utilitarianism, the just society should be so organized in its institutionsits government, its laws, and its economythat as many people as possible shall have the means and opportunity to achieve their chosen conception of a desirable life. To reform the institutions of ones society toward this goal, in the utilitarian view, is to pursue greater justice. In the 19th century utilitarians often argued for a laissez faire capitalist economy. More recently some of them have argued for a mixed economy, i. e. , a state regulated market system. Mill, interestingly, argued at the beginning of the 19th century for an unregulated capitalist economy, but at the end argued for a socialist economy (which is not the same thing as a mixed economy). (3) The protection of the sorts of liberties that were guaranteed in the United States  Ã‚   by the Bill of Rights in our Constitution. (4) Democratic forms of government generally. The utilitarian rationale for each of these institutional arrangements should be fairly obvious, but it would probably contribute significantly to our understanding of utilitarianism to review, in more detail, some utilitarian arguments for (2) free market capitalism. This we shall do later, in the next section. What do you think a Utilitarian would say about universal medical care? Would he or she be for it or against it? What about affirmative action programs, anti-hate crime legislation, welfare, a graduated income tax, anti-trust laws? For or against? What would decide the issue for a utilitarian? (2) Utilitarianism and Competitive Capitalism The key claim about market capitalism for the utilitarian is that free, unregulated markets efficiently allocate resourceschiefly labor and capitalin the production of goods. By a market is meant only any pattern of economic activity in which buyers do business with sellers. In the classical system of economics competition is presupposed among producers or sellers. Toward the end of the nineteenth century writers began to make explicit hat competition required that there be a considerable number of sellers in any trade or industry in informed communication with each other. In more recent times this has been crystallized into the notion of many sellers doing business with many buyers. Each is well informed as to the prices at which others are selling and buyingthere is a going price of which everyone is aware. Most important of all, no buyer or seller is large enough to control or exercise an appreciable influence on the common price. The notion of efficiency as applied to an economic system is many-sided. It can be viewed merely as a matter of getting the most for the least. There is also the problem of getting the particular things that are wanted by the community in the particular amounts in which they are wanted. In addition, if an economy is to be efficient some reasonably full use must be made of the available, or at least the willing, labor supply. There must be some satisfactory allocation of resources between present and future productionbetween what is produced for consumption and what is invested in new plant and processes to enlarge future consumption. There must also be appropriate incentive to change; the adoption of new and more efficient methods of production must be encouraged. Finallya somewhat different requirement and one that went long unrecognizedthere must be adequate provision for the research and technological development which brings new methods and new products into existence. All this makes a large bill of requirements. Rawlss Theory of Justice as Fairness The reformulation of Utilitarianism we just saw comes from John Rawls, who did not present it as a version of Utilitarianism at all. He presented it as a first approximation to a quite distinct conception of justice from Utilitarianism, a conception that he calls Justice as Fairness. I presented Rawlss idea as a reformulation of Utilitarianism, anyway, because it seems to me to be greatly clarifying of whats wrong with Utilitarianism to have an alternative to compare it to, an alternative that blocks the kinds of fairness objections that are typically raised against Utilitarianism. In Utilitarianism everyone, in a way, is given equal consideration at the outset inasmuch as everyones happiness is taken into consideration and is given the same weight in the reasoning by which a form of social organization is settled on as the one that, in the circumstances, yields the greatest average utility. But, as we saw, Utilitarianism may in some circumstances settle on a form of social organization that treats some people unfairly, by imposing undue burdens on them for the sake of the greater average utility or happiness of the whole social group. In the light of this fact it is reasonable to conclude that something is wrong with the Utilitarian procedure for weighing the interests of the individual members of the social group in deciding on what forms of social organization best serve those interests. The procedure puts individuals at and undesirable and unfair risk of being sacrificed for the overall social good. In the principle that we suggested as a revision of Utilitarianism, people would not be put at quite the same risk. Rawls in fact argues for a more elaborate principle of justice in social organization, one that we havent seen yet, and he does so by employing a hypothetical model of a situation requiring people to choose the fundamental principles by which the basic institutions of their society are to be evaluated and organized. He argues that in the hypothetical conditions under which the choice of principles is to be made, only fair or just principles can be chosen. He argues that this is so because of the hypothetical conditions he imposes on the situation of the people making the choice. Then he argues that under those conditions people would choose the following conjunction of principles: The Equal Liberty Principle: Each person is to have the maximum civil liberties compatible with the same liberty for all. The Difference Principle: Inequalities are permissible only if (a) they can be expected to work to everyones advantage, especially to the advantage of the least well off, and (b) the positions, offices, roles, to which the inequalities attach are open to all under conditions of fair equality of opportunity. Libertarianism The Libertarianism, as the name suggests, emphasizes individual liberty as the central and indeed exclusive concern of social justice. A just society, according to the Libertarian, must grant and protect the liberty or freedom of each individual to pursue his desired ends. In the Libertarian view people are essentially rational end-choosers, to use our earlier term, and the kind of life appropriate to rational end-choosers requires them to be free to choose their own ends and free to pursue them without interference from others. This may seem to imply that the Libertarian holds that everyone should be able to do whatever he or she wants, but really the Libertarian holds no such view. The Libertarian view is that each person should have the same freedom to pursue his chosen ends, that each is therefore obligated to refrain from interfering with others in their freedom to pursue their ends, and that the function of the state is solely to protect each individuals freedom to pursue his chosen ends. The Libertarian therefore conceives of everyone as having certain rights, which protect his or her liberty to pursue a desirable kind of life. What is distinctive about Libertarianism is its conception of the rights that each individual has. The libertarian philosopher John Hospers states the fundamental libertarian principle in a variety of ways that it may clarify the Libertarian view to repeat here. He says (in The Libertarian Manifesto, reprinted in Justice: Alternative Political Perspectives, edited by James P. Sterba, Third Edition (Belmont, CA: Wadsworth Publishing Company, 1999), pp. 24, 25): [E]very person is the owner of his own life[;] no one is the owner of any one elses life,  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   and consequently every human being has the right to act in accordance with his own choices, unless those actions infringe on the equal liberty of other human beings to act in accordance with their choices No one is anyone elses master and no one is anyone elses slave. Other mens lives are not yours to dispose of. The rights recognized by the Libertarian include all the rights we called civil or personal liberties in our discussion of Rawls, but in regard to property the Libertarian favors a scheme in which each person has a quite unrestricted right to acquire property, including full capitalist rights to acquire ownership of the means of production and full rights of bequeathal. Libertarians emphasize property rights as essential to the liberty essential to the life of a rational end-chooser. Property does not mean only real estate; it includes anything that you can call your ownclothing, your car, your jewelry, your books and papers. The right of property is not the right to just take it from others, for this would interfere with their property rights. It is rather the right to work for it, to obtain non-coercively the money or services which you can present in voluntary exchanges.