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Sunday, January 26, 2020

The Violence In Movies

The Violence In Movies Do violent movies cause people to be violent? Violence is a very delicate topic and it raises the attention of producers, because they are affecting lives around the world, the movie producers see this as an opportunity to bump up their ratings by making violence more popular. Aiming to keep profits high, they target young adults through advertisements and keeping them informed with previews about what movies are coming up next. Research has shown different aspects of violence in creation by media sources, news, publishers, and even books written specifically based on the effects of violent behavior in movies affecting peoples lives. There are diverse ways in which to consider the rating for violent movies, and different laws are passed in every country regarding the age that people are able to watch a specific violent movie. At a young age children are more vulnerable to practicing what is filmed on the big screen. Arguments are seen in the public eye, as a way to stop the creation of violent movies and create or recreate stories which are suitable for the public eye to view without endangering their way of living in a normal society. This subject also answers to what is the cause for gun violence, drugs, gangs, attempted murders, and a large variety of vicious attacks in society. It is known that the mind acts as a triggering device which takes actions based on what images or information it has received. Negative information or images are processed through and give out a harmful response to the collector or to the people around him. Harmful, downbeat or depressing movies can change a characters view on things or can change their personality. It might bring back depressing moments in someones living or make them feel insecure about things in life, making them choose wrong options, doing drugs, mistreating their family, breaking laws etc. These are some examples of how people react to a violent movie, by identifying the argument based on reality. FACTS On Children and Teenagers. According to research that is dated not only in present, but also in long passed years, violent movies tend to affect mostly children and young adults. Watching violent movies does not only affect the youngsters behavior and tendencies to violence, but it also causes lower grades in classrooms. In the article Adolescents who watch violent films get poorer grades in the classroom written by Richard Gray Science Correspondent for Telegraph.co.uk, Dr. James Sargent, a pediatrician at Dartmouth Medical Center and the scientist who led an investigation concerning effects of violent movies on children, says: These are young adolescents who really should not be watching this type of adult material. Watching a lot of violent material seems to crank up their rebelliousness. Violent movies disrupt sleep and leave children not so eager for hard work and concentration in classrooms, which automatically leads to a considerable drop in grades and accumulation and assimil ation of knowledge. The same research also proved that students with excellent scholastic results dropped from 50% to 25% in grades. Other studies, though few of them, have compared various types of TV violence in United States, Japan, and Spain. Japanese television illustrates fewer physical of fatal injuries that the U.S. or Spain. Another study has shown that increasing violent expression of teenagers is directly linked to the violence on TV and movies in other countries. A child who is exposed to raging shows at ages 6 or 8 predicted aggression 2 years later among many boys and girls in the United States, Finland, Poland, and Israel. A new question rises: Why and how do children have access to headstrong programs? Who should be considered guilty for it? On Psychcentral.com, in an article entitled Movie Violence Can Overwhelm Children, by Rick Nauert PHD Senior News Editor, Keilah Worth, the leader of the study says: In Britain, no adolescent would be admitted to these movies unless they were 18. The R rating in this country is clearly not preventing our young people from seeing them . . . We know so much about the harmful effects of exposure to violent media content, but how much exposure children actually get has been largely ignored. Now, were learning more about the large numbers of kids seeing this material and who they are . . . We should re-think the current movie rating system, which has been in place for 40 years, and was designed when kids could only see movies in theaters. Ratings need to be more prominent on all movies, whether they are seen in theaters or purchased in the store, and we need clearer messages to parents. Pediatricians and child advocates should instruct parents to strictly abide by the movie-age guidelines and to closely monitor movie viewing. Is the rating system responsible for it? Is it the governments fault for not setting stricter laws? Or the parents are guilty for a not so strict supervision of their children? This question is yet to be answered. On one hand, the government is responsible for what is aired on TV and for the ratings in theaters. Movies rated-R, such as Scary Movie, which show a high number of extremely violent acts, should not be at hand for young adolescents. Although it is contraindicated for a person aged between 10 14 years to be able to attend such shows, according to Extension.iastate.edu, an average of 12.5 percent of an estimated 22 million children age 10-14 watched at least one movie that is rated-R, but has a higher level of brutality. Scary Movie was watched by an estimated 10 million children (48% of 10-14 year olds). As a fact, cartoons are 5 times more violent than most TV programs. On the other hand, the technology today is so easy to use, anyone can do it. Illegal downloads take pla ce everywhere, so it would be easy for a youngster to get anything digital. Everything is as close as the push of a button. Although punishments for piracy are severe, children are irresponsible and easily impressed by others who do it. Internet downloads fall under the jurisdiction of the parents. Strict supervision of the child when using a computer is absolutely necessary, until the child reaches a proper age for him to know what is good and what is wrong for himself. Culture, religion, and the way a child was educated in the family are also important, but in a lesser manner. Why do children do it? Why are they so desperate about watching violent movies? Some think that this is a ritual, some king of passage from a child to a teenager or from a teenager to an adult. Others believe that it is pure rebellion against parents and society, which is caused by violent movies (this explanation tends to be circular so some doubt its validity). In any case, what we know is that we must not encourage and we should prevent (if possible) children from watching high-ranked in violence movies, letting them lead a normal childhood and develop themselves as beautiful, well-rounded individuals. There are several problems that have draw questions upon themselves. For example: at what age should be children allowed to start watching violent movies, rating brutality in movies, which movie would be suitable for what age or the existence of good violence,. The term good violence appeared in 1960s, when TV channels broadcasted racist violence against African Americans. Some peop le believe that this is not violence, because it was released under the title of news. Others believe that no matter why is out there, is still violence. The topic is still argued by the two sides, and it would probably be debated a long time from now. But there has been reached a compromise concerning film ratings: YMaterial is suitable for all audiences, no violence; Y7Material is suitable for older children, may contain fantasy violence; GMaterial is suitable for general audiences, very little or no violence; PG Parental guidance is suggested, may contain some violence; 14 Parents are strongly cautioned, could contain moderate amounts of violence; MA Mature audiences only, contains material not suitable for children; In addition to this rating system, all of the television shows have sub-ratings. The sub-ratings include V for violence, S for sexual situations, L for explicit language, FV for fantasy violence, and D for suggestive dialog. These ratings help parents limit what their children watch. (suite101.com pg2) How parents can help. There are many and different ways which a parent can use to get to his child, and control, in one way or another, what the kid is watching without letting it seem like a total control, which most teens and young children hate. Some examples would be: media-free bedrooms for the children, common TV areas and family TV time, lack of free and unsupervised Internet access, suggesting a change of channel when the scenes become violent, discussions concerning the subject et cetera. A parent can also use Internet to research movies and their ratings so they will know what to let their young ones watch and what not. A different approach may be needed for different persons but the key is perseverance. As a parent, you should not give up when your daughter or your son finds new ways to watch whatever they want without you knowing. There is always a solution for these problems. On adults. Any differences based on sex or race? The effects that violent movies have on adults are not as researched as those on children and teenagers, probably because as the time passes by and a person already formed his or hers personality, it is hard to change that personality through an exposition of violent moving pictures. Recent studies have shown that the impact on adults does not differ from one person to another based on race or cultural provenience, proving equality and offering a good starting point for any race, but also removing myths that said some cultures are more violent than others. On the other hand, there is, or better said, was a difference between genres. Since women began being treated as being equal to men, aggressive behavior had increased in female society. In recent years, violent female characters appeared in movies, and it became more acceptable for a women to act freely and violent. However, compulsion will increase in both genres as long as brutal m odels are shown and promoted by the media. Even though this kind of movies affect adults too, it is hard to deny ones access to them. For example, a patient in a mental institute is suing United States because of the desire to view movies that contain violence, suicide and nudity. The patient, Larry Filliung, has strangled his girlfriend and was found not guilty by reason of insanity is requesting a change in rules, because the institute controls which movies can be viewed in groups and which not. Filliungs lawyer, Mark J. Heyrman, says that people like his client will one day be released and that sheltering him from controversial topics does not help him reintegrate into society. CRITICS AND CRITICISM Movie critics have a compared a multitude of movies to real life incidents, or better said tragic events. By drawing parallels between those two, critics have reached the conclusion that many terrorist attacks have their roots and draw their ideas from violent American movies, such as Independence Day or The Siege.

Saturday, January 18, 2020

Pension Plan Paper

The Post Retirement Benefit of Pension Plans Marcus Womack Intermediate Accounting II (ACC 306) Professor Rick Kwan September 29, 2010 There are several different types of employment compensation. Salaries and wages that people earn while they are working provide immediate compensation for services provided and are a key factor in managing one’s day to day life. However, there are also various types of compensation that one can earn from employment after they have retired from a company. The purpose of these post-retirement benefits is to ensure livelihood for a person when they are no longer able to work.A pension is one such plan. A pension is an arrangement—paid in regular installments–to provide people with an income when they are no longer earning a regular income from employment. The goal of pension plans is accomplished by setting aside funds during the years that an employee is working and making those funds along with earnings from investing those funds available when retirement occurs. A pension created by an employer for the benefit of an employee is commonly referred to as an occupational or an employer pension and for tax reasons, are usually advantageous to the employer and employee.Favorable tax treatment is an added benefit of pension plans established under specific guidelines. Employers earn special tax deductions while employees are only taxed on the fund contributions after retirement occurs. There are other mutual benefits as well. An employee with a pension plan often feels a sense of retirement security that will cause them to work harder and stay at their job longer. Increased productivity and decreased turnover as a result of sufficient retirement plan offerings enhances a company’s competitive ranking in the labor market.Pension plans may be classified as either defined benefit or defined contribution plans depending on how the benefits are determined. Defined contribution plans are plans in which the employ er agrees to contribute a fixed amount to the employee’s pension fund each year that the employee is employed. Retirement benefits are contingent on how much money the plan accumulated during employment and the return of investment of those funds. Employers offer designated options for employees to choose where their funds are invested such as stocks or fixed income securities. 01(k) plans offered by private sector employees and 403(b) plans offered by public and non-profit employers are two types of defined contribution plans. In a defined benefit plan the contract between employer and employee states that the employer contributes a specific amount to a pension fund and at retirement pays the employee a fixed monthly income for life. The benefit on retirement in this plan is determined by a set formula. This formula is usually either a dollar times service or final average pay calculation, or a combination of both. Sometimes the age of the employee is a factor as well.In thi s arrangement, it is up to the employer to ensure that the funds are available to provide the benefits to employees once they retire. In addition to the burden of being completely financially responsible for funding this type of plan there are other reasons for which defined benefit plans have lost their popularity. Three main reasons are the fact that government regulations make administering the plan costly and cumbersome, employers have become more interested in attracting new talent as opposed to building long-term loyalty and there are several market risks that go along with the company’s obligation to contribute to the plan.Kilgour (2007) discussed many of the issues surrounding pension plan funding and the creation of the Pension Protection Act of 2006. The Bush administration proposed an overhaul of pension law that served to strengthen pension plan funding and protect the Pension Benefit Guaranty Corporation (PBGC) by increasing the cost of employer contributions. Th e requirements outlined added significant costs, risk and complexity to defined benefit plan sponsorship and is a contributor to the fact that today more than two-thirds of workers are covered by defined contribution plans.The market risk that exists is associated with the changes in the value of investments with the plans. While both types of plans carry market risks, the risks associated with defined benefit plans lies on the shoulders of the employer while those associated with defined contribution plans are assumed by the employee. During periods of economic growth the cost of maintaining a pension fund decreases due to the rising values of investments. Employers are able to contribute less and still meet future pension obligations.However, when markets go down the employer has to contribute more money to the plan to ensure that they are able to pay retirees their promised funds. Retirees receive the same dollar amount of income regardless of market conditions. With defined cont ribution plans the risks and rewards are reversed. Since the retiree both assumes risks and reaps benefits, periods of economic growth cause the retiree’s wealth and income to increase and negative market changes cause the opposite to occur. Employers have agreed to a fixed amount and are unable to adjust their contributions downwards.In essence, with this type of pension plan the employer does not take on the risk of their obligation changing unexpectedly, the pension funds being inadequate to meet their obligation or any added periodic expense of carrying a pension plan. Once retirement occurs, the company’s financial commitment ends. The pension obligation is defined as attributable to retirees and other employees entitled to benefits and current employees depending on their service to date. In regards to pension accounting, there are three different ways to measure the pension obligation.Accumulated benefit obligation (ABO) and projected benefit obligation (PBO) ar e two of these methods. The accumulated benefit obligation is the estimate of the total retirement benefits (at their discounted present value) earned by employees so far. It applies the pension formula using existing compensation levels. The ABO assumes that the employee is fired or retires on the date that the calculation is performed and is therefore what the pension fund must pay the employee should the employer and or employee make no further contributions and the employee retires immediately.It is the present value of the future liability of an employee’s pension. In contrast, the projected benefit obligation is the estimate of the total retirement benefits earned by the employee so far and applies the pension formula using estimated future compensation levels. The PBO assumes that the employee will continue to work and make contributions to the pension plan. It also assumes that the contributions to the fund will increase as the employee’s salary increases.While the ABO’s objective estimate of benefits is reliable it does not take into account that between the present time and retirement there will likely be increase in salary so calculating the benefits and taking this increase into consideration may offer a more realistic picture. The projected benefit obligation is an estimate of the present value of the future liability of the pension. When examining a calculation of the PBO, substituting the employees existing compensation in the formula for their projected salary at etirement would result in the accumulated benefit obligation. Pension plan reporting is an often-changing and complex topic of discussion. The funded status of a pension plan is one such aspect. This is the status of the pension plan that has accumulated assets that have been set aside for the payment of retirement benefits. It is defined as the difference between the projected benefits obligation and the fair value of plan assets—employer contributions and accumulated earnings on the investment of those contributions to be used to pay retirement benefits.In Reilly’s (2006) article he discusses the fact that for almost twenty years companies have been required to include the amount owed to employees based on the PBO in the footnotes of financial statements. Even though neither the PBO nor the plan assets are reported on the balance sheet, in 2006 it became a requirement that companies report the difference between these two values on the balance sheets rather than just showing them in the footnotes.Reporting of the funded status sparked debate because moving this information to the balance sheet could force companies to recognize a large liability, which could possibly cut their net worth, hinder dividend payments or jeopardize lending agreements. Reilly argued that this change could prompt more companies to freeze pension plans. Pension obligations change from year to year for several reasons. These reasons include the performa nce of investments, switching methods and assumptions and changes in benefits.To help provide greater transparency of assets and related liabilities of post-retirement benefits The Financial Accounting Standards Board (FASB) has established rules for reporting benefit plans in accounting statements. There are several steps companies must take in this reporting in addition to disclosing the funded status of their plans. First, companies must â€Å"recognize as a component of other comprehensive income, net of tax, any gains or losses and prior service costs or credits that arise during the period but are not recognized as components of net periodic benefit cost† (Reinstein, 2007).Amounts of comprehensive income are reported on a cumulative basis in the balance sheet. Companies must also measure defined benefit plan assets and obligations as of the date of the employer’s fiscal year-end balance sheet. In their financial statements companies must disclose certain informat ion about effects on net periodic benefit costs for the next fiscal year that arise from delayed recognition of the gains or losses, prior service costs or credits and transition assets or obligations (Reinstein, 2007).Companies are required to report pension assets for overfunded benefit plans and liabilities for underfunded plans. An actuary, a professional trained in the particular branch of statistics and mathematics to assess the various uncertainties and to estimate a company’s obligation to employees in connection with its pension plan, plays a vital role in post-retirement benefit reporting. Actuaries use skills in mathematics, economics, computer science, finance, probability and statistics to help companies assess the risk of certain events occurring and to help formulate policies that minimize the cost of that risk.In regards to pension benefits, actuaries also address financial questions involving the level of pension contributions required to produce a specific r etirement income and the different ways that companies should invest their resources to maximize the return on investments despite the potential risks. Many events, such as death, are inevitable so the role of the actuary is to help a company minimize the financial impacts of those events when they occur since these events can affect both sides of the balance sheets. Managing these risks requires asset and liability management and valuation skills.In conclusion, pension plans are a very important aspect of post-retirement planning which can be beneficial to both employer and employees. To maintain the integrity of their financial statements, it is important for companies to adhere to proposed guidelines for post-retirement reporting and manage their benefits plans wisely. Likewise, it is important for employees to gain full understanding of their companies post-retirement plans before and during employment so that they are adequately prepared for life after their working years. Refe rences Kilgour, J. G. (2007). The pension plan funding debate and PPA of 2006.Benefits Quarterly, 23(4), p7-20. Lacomba, Juan A. ; Lagos, Francisco. (2009) Defined contribution plan vs. defined benefits plan: reforming the legal retirement age. Journal of Economic Policy Reform, Mar2009, 12(1), p1-11 Reilly, David. (2006) Pension reporting sparks debate. Wall Street Journal, 248(3), pC3. Reinstein, A. (2007). New accounting rules for entities offering post-retirement benefits: some implications for bankers. RMA Journal Spiceland, J. D. , Sepe, J. F. & Tomassini, L. A. (2007). Intermediate accounting (4th ed. ). New York, NY: McGraw-Hill Irwin.

Friday, January 10, 2020

What Everyone Is Saying About A Passage to India Essay Topics Is Wrong and Why

What Everyone Is Saying About A Passage to India Essay Topics Is Wrong and Why The One Thing to Do for a Passage to India Essay Topics In that case, that information needs to be stated on the webpage somewhere. So, it's known as the formative period of human life. In cricket, two kinds of matches are played. One is the test match and the other one is the 1 day match. Indian schools aren't as well organised as they're expected. Modernization theory analyzes the financial gap between wealthy and poor nations, and focuses on the concept a country must industrialize itself as a way to develop into modern. Moreover, they'd love to humiliate the civilian administration. How to Choose a Passage to India Essay Topics Fielding, after a time, decides to go to England once more. By having the ability to set himself aside from the group Fielding doesn't struggle with double consciousness. Fielding defends Aziz's innocence, in the procedure offending Ronny Heaslop and the remainder of the club members. Fielding considers that Adela could have suffered from a hallucination, a theory that might be quite near the mark. a Passage to India Essay Topics Ours is quite a vast country and several people dwell within this nation. He's viewed as a traitor and is thought to have betrayed his people and his nation. The 2 men go for a last ride together. I feel that things are somewhat unsatisfactory as well since most disastrous. The members must pay a modest monthly subscription. It was quite a beautiful school. The library is a rather handy institution. Every student should try his very best to produce the best usage of his student life. Finally, a strong political will among its leaders ought to be the greatest way to solve the issue. At length, it's also important to emphasize the demand at a better classification of poverty levels. Indeed, the event happens, even though the majority of the time the deep tension between the 2 groups is evident. Many women continue to be denied education since they are viewed as child rearing objects. By doing this you're able to easily finish the descriptive paper. In the digital India there would be easy digitization of data which will assist in making things a great deal more efficient and quick later on. Actually, it's perhaps the most remarkable portion of the book exactly for the reason it is omitted. It is impossible for everybody to buy books on every subject. If for any reason your order isn't readily available to ship, you won't be charged. If any return is because of an error on the seller's part, you will obtain a complete refund. With this info given, the instance is dismissed. The Secret to a Passage to India Essay Topics Every individual may identify himself as part of a single group on opposite faces of the veil. Double consciousness denotes the thought that we see ourselves through the opinion of others. Although both men would like to be friends, the historical circumstances don't allow for friendship between them. It's in the caves that the absolute truths have to be found. Firstly, you have to be aware of the right format of essay writing. College essay art institute Use our papers to aid you with yours 1, advantages and pitfalls of technology, it is said that nothing is completely free but we've proved them wrong. The essay is easily the most important portion of a university appllication, see sample essays ideal for applying to schools in the us. Your essay has to be minimum 500 words. You may find that lots of the topics can be adapted to suit almost any type of writing assignment. Inside my experience, descriptive essays are only difficult in regards to deciding just what things to write about. You've got to compose an Essay on only a single topic of your selection. Try out a few of these topics. To digitally grow the nation and enhance the IT institution of the nation, digital India is among the biggest steps ever taken. There's much diversity among the individuals of India. It has a considerable population and its experience may be a little different. Such amazing folks of India were the proud of my nation. The majority of the Indian heritages and monuments are added to the world heritage websites. There are several regional languages and many other regional dialects. We've got a distinctive culture that has developed over the centuries. It has several cultures and traditions.

Thursday, January 2, 2020

Mount Vesuvius Is A Volcano - 1480 Words

Mount Vesuvius is a volcano close to the Bay of Naples in Italy. This volcano is classed as a stratovolcano, this is because its eruptions usually involve explosive eruptions and pyroclastic flows. It has erupted more than 50 times. Mount Vesuvius is most famous for its eruption that took place in the year 79 A.D. This eruption was the destruction of Pompeii and other surrounding cities, like Herculaneum. This eruption had buried the ancient roman city, known as Pompeii under a blanket of volcanic ash. The Ancient City of Pompeii held 20,000 residents, had thriving markets, beautiful homes, indoor running water, public baths and a beautiful port, which was used for many imports and exports to keep their economy alive and thriving. The emperor at this time was Emperor Titus. Emperor Titus had succeeded his father after Emperor Vespasian’s death and he was also a member of the Flavian dynasty. The 24th of august 79 A.D. was a normal day for the Ancient Romans living in Pompeii, their markets were thriving and there was not a single worry about the danger of the supposed â€Å"mountain†, the Ancient Romans believed that Mount Vesuvius was a hill or a mountain, not a volcano at this time. Around 8AM in the city of Pompeii, small tremors had occurred and smoke from Mount Vesuvius had appeared into the sky slowly. By 1 PM the smoke from Mount Vesuvius had risen higher into the sky and had become darker and sootier. The tremors had increased, shaking the city continuously. Around 3PmShow MoreRelatedVolcano Mount Vesuvius3245 Words   |  13 PagesMount Vesuvius is a volcano located in southern Italy, near the bay of Naples and the city of Naples. It is the only active volcano on the European mainland. Vesuvius rises to a height of 1277 m (4190 ft). Vesuvio (Vesuvius) is probably the most famous volcano on earth, and is one of the most dangerous. 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ManyRead MoreThe Eruption Of Mount Vesuvius1445 Words   |  6 PagesIntroduction The eruption of Mount Vesuvius in 79 AD was a pyroclastic event discussed in greater detail over the course of this essay. Mount Vesuvius is located on the southern coast of Italy, 1,281 metres above the Bay of Naples on the plain of Campania between the Apennine Mountains and the Tyrrhenian Sea. Mount Vesuvius is part of the Romana volcanic belt which covers about 450km from Mount Amatia, 130km from north-west Rome and 110km from East Naples. The Romana volcanic belt is made up ofRead MoreMount Vesuvius : An Overview Essay1019 Words   |  5 PagesMount Vesuvius Mount Vesuvius is located in Italy more specifically on Italy’s west coast. It overlooks the City of Naples and sits in the crator of an ancient volcano named Somma . Vesuvius is most famous for its 79 AD eruption that destroyed several roman cities’ most famous of which was Pompeii. 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