Mom Is Most Influential in My Life Essay

People have had someone to influence them in their lifetime at some time or another, but my biggest influence in my life is my mom. I can’t but admire my mom’s strength and her wisdom. I am a strong believer in the saying â€Å"like father†, â€Å"like son† goes with both genders, however, I do think that this is more a result of following example rather than a result genetics. It is common knowledge that not everyone is perfect, even heroes, and in realizing this I know. Although I wish to be like my mom in most ways I do not at all. This realization may be one of the most important things I have learned, my mom has taught me to be firm in my decisions in life, not solely on the examples and actions of others but simply on what I gather and learn from the examples and actions of others. In other words, she has taught me not to follow blindly but to make my own decisions based on what I think is important. The things I have learned and continue to learn from my mom are continuous; she has taught me all of the founding principles of my life and for that I am very thankful. Read more:  Admiration speech essay My mom has an enormous influence on me because she always encourages me to do my best, taught me to be a survivor and finally mom influences me by is always helping needy. People have had someone to influence them in their lifetime at some time or another, but my biggest influence in my life is my mom. I can’t but admire my mom’s strength and her wisdom. I am a strong believer in the saying â€Å"like father†, â€Å"like son† goes with both genders, however, I do think that this is more a result of following example rather than a result genetics. It is common knowledge that not everyone is perfect, even heroes, and in realizing this I know. Although I wish to be like my mom in most ways I do not at all. This realization may be one of the most important things I have learned, my mom has taught me to be firm in my decisions in life, not solely on the examples and actions of others but simply on what I gather and learn from the examples and actions of others. In other words, she has taught me not to follow blindly but to make my own decisions based on what I think is important. The things I have learned and continue to learn from my mom are continuous; she has taught me all of the founding principles of my life and for that I am very thankful.

A critical analysis of an event contemporary issue

Abstract This paper provides an exploration of branding as interrelated to event management and experiential marketing. Different concepts and ideas are investigated in order to provide a relevant understanding of how adequate branding initiatives can impact future event management decisions. The relationship between brands and customers is emphasised throughout the paper in an attempt to focus on the importance of creating a personalised brand experience to different individuals. Therefore, the paper argues that branding is a fundamental element of ensuring proper event management activities in the contemporary business context. Introduction It has been indicated that brands serve different functions. At the most basic level, brands represent specific markers for the offerings provided by companies. For consumers, brands are associated with simplification of choice, reducing risk and guaranteeing a high quality level. The process of making branding decisions and undertaking particular tasks is important part of events management (Caru and Cova 2007). Brand positioning provides a relevant direction for marketing activities and establishing competitive advantage. Research shows the close relationship between brands and customers. Brand relationship quality has emerged as multidimensional because it consists of different dimensions, including self-concept, commitment, interdependence, etc. (Kotler and Keller 2006). Branding has been linked with the importance of brand experience and experiential marketing. The objective of this paper is to explore the aspects of branding as linked to experiential marketing and how this impa cts future event management decisions. This paper will explore links between branding and experiential marketing from both academic and practical angles. It will also look at how these concepts affect future management decisions (Caru and Cova 2007). The main objective of this paper is to critically review the branding importance in event management and how it impacts event management’s core decisions, how branding adds value to event management by developing a strong brand identity and new methods of linking with contemporary markets and emerging audience needs (Keller and Lehmann 2006). It is important to explore what performance signs could increase its added value for event management. Furthermore, this study focuses on the specificity of event management in terms of investigating how different trends like branding, technology, social media and events can add value to event management and improve the components of event planning. The study also investigates the contribution of branding from the perspective of b rand management research (Kotler and Keller 2006). Strong branding strategy is an essential part of the overall business strategy, as currently many multi-national corporations and event organisers are facing different challenges of achieving a position to strengthen the brand. Specificity of Branding and Its Relevance to Event Management One of the meanings of branding is intangibility, which indicates that a brand is established on intangible relations and values, making brand performance hard to define and measure. There has not been a universal definition of brand management in the literature (Keller and Lehmann 2006). Brand management faces many challenges in the contemporary business world, as companies and consumers are experiencing more products and services. It has been suggested that a strong brand holds various associations and has the capability to shorten the consumer decision making process, reduces the company risk, and sets different expectations (Kotler and Keller 2006). Furthermore, it has been argued that branding plays the same role in event planning. It has been recommended that the power of a brand lies in what audiences have learned, experienced, observed, and listened about the brand as a result of their experiences through an event (Caru and Cova 2007). The strength of a brand mostly reflects in its perception by customers, and thus it is experiential in nature. Successful event management needs to understand how the brand strategy should be executed and communicated with event audiences and how audiences respond to it. Event management companies are expected to recognise the strength of branding and how it can connect with audiences. For instance, if organisations offer a valuable brand experience to customers, they will achieve a substantial competitive advantage. Businesses choose to take part to organise an event for various reasons (Crowther 2010). Small companies may want to experience what live branding can provide. Many large and multi-national corporations prefer face-to-face interaction through different events to receive a quick response. Whether small or large, event companies generally participate for many reasons, for example to strengthen branding and event awareness, generating leads, connecting with future and exist ing audiences and educating event attendees etc. The main reason for companies to participate in an event is to launch or strengthen their brand (Keller and Lehmann 2006). Event management allows the company to grow and express its particular distinctiveness directly. Through event planning, companies normally select the perfect venue to share their ideas, thoughts, and name in the most appropriate for their purposes manner they want to show to people. Companies have been noted for their commitment to support various initiatives that popularise the brands they offer (LeSalle and Britton 2003). Many businesses decide to arrange events based on the branding opportunity offered by the event. The use of different host events is useful to create and showcase the brand of their business, as these could be charitable events or certain volunteering activities. Hosting events also allow different companies to direct the attention of their business and to attract potential audiences, which are considered more cost efficient (Kotler and Keller 2006). Organisations constantly enhance the features of their brands through the improved process of event management. As a result, their customer base grows on a regular basis. Another significant reason companies choose to arrange and participate in an event is to show their potential through brand features and enhancing different methods to improve event management and to recognise a target audience. The introduction of branding initiatives is important for companies to connect more personally with their customers (Crowther 2010). Branding may lead to extensive customer engagement, with a chance for positive personal interaction that establishes loyalty. Furthermore, event managers know that companies can understand the biggest ROI from branding and by retaining and increasing new customers. The main challenge for companies is to gain the attention of their customers accompanied by the disruption of daily work. At events, companies enjoy the chance to increase their brand awareness and revenue by introducing to their audience different types of products or services they may be interested in (Caru and Cova 2007). Branding provides organisations with an opportunity to focus on improving customers’ personal experience of the brand. Accurately planned and implemented branding can generate a huge amount of revenue after the event has ended. In other words, companies increase th e impact of their event by giving audience a reason to share their experience with products and services. Brand management frequently faces many challenges in a highly competitive environment (Keller and Lehmann 2006). In the contemporary unpredictable markets it is particularly important for event managers to monitor attendees’ needs and involvement. The brand is considered an intangible asset that strengthens the value by its strong connection with the associations, ethics and drivers of the audience. Consumers attend events for different reasons, including educational, informative, entertainment, etc. These reasons are influential and have benefits in their own ways (Crowther 2010). The information provided to individuals through branding is important to understand the nature and applicability of different brands. For instance, customers may differentiate the useful characteristics of a particular electrical appliance over another one in the market. If customers attend events for educational or awareness purposes, the branding information should be presented properly and considered the key component of an event. When a company hosts an event, it expects to gain adequate control over the e vent’s branding information and the audience it wants to draw in (Keller and Lehmann 2006). Being in this position provides the company with the authority to define how it wants to be portrayed and what type of audience it wants to attract. If companies are attentive about targeting their attendees, the ROI (Return on Investment) will be accomplished and the audience would show their interest in the company and their brand. However, this is not always the case because customer targeting initiatives may not be successful. Companies have access to an audience that is exposed to their brand and message at every turn. Furthermore, attendees enthusiastically prefer to contribute their skills and expertise in the programs and activities companies tend to provide during the course of the event (Caru and Cova 2007). Branding can be a powerful tool to generate a competitive advantage. A definition of brand culture indicates a focus on a company’s culture in which employees consider the importance of specific brand values (Keller and Lehmann 2006). The brand culture concept helps companies realise why this is so important. Brand cultures are considered important for event management. Branding also refers to aspects of pre dictable knowledge and thus expands the dimensions of brand culture (Crowther 2010). Unless they can experience products and services or encounter exceptional brand stories through events, individuals are generally determined to support the taken-for-granted option to understand the brand. In addition to the aspects of taken-for-granted knowledge, there are two motives for this stability. Psychological research suggests that branding culture is strong because individuals are cognitive (Keller and Lehmann 2006). Sociological research (Keller and Lehmann 2006) also suggests that branding cultures are strong and reliable because brand cultures are collective by including many people and being expressed in a variety of contexts (talk, product experiences, advertisements, etc.). However, there are drawbacks to these studies because branding culture is multidimensional. It cannot be simply perceived as cognitive or collective in nature. Branding normally manages events, brand images, and associations through different marketing networks. Therefore, individuals need to adopt a holistic approach to understand the dimensions of brand management (Kotler and Keller 2006). Importance of Branding and Experience Marketing A particular definition of experience marketing is the introduction of particular marketing activities that are customer-oriented and create a strong connection with customers. Based on this perspective, customer experiences arise from various aspects to include in-store interactions, communication patterns and packaging (Kotler and Keller 2006). Such experiences also take place as a result of both online and offline marketing activities. Experience marketing is viewed as a consistent and systematic approach to measuring the way in which customers feel about the brand (LaSalle and Britton 2003). Thus, the experience concept is quite different from other customer constructs in the field of marketing. Likewise, experience as part of experience marketing is different from motivational and affective factors, such as brand attachment and involvement (Kotler and Keller 2006). Brand attachment usually evokes persistent customer emotions, while involvement shows the perceived significance and personal relevance of a particular brand. Experience in this sense does not emerge as an emotional relationship concept. One of the essential concepts of experience marketing is experiential value that is closely linked with the idea of strengthening consumer bonds in organisations. Undoubtedly, an experience is found to have a much more persistent impact than an exposure to certain products and services offered by companies (Forlizzi and Ford 2000). In this way, the experience marketing concept directly appeals to customers in the sense of helping them feel what it is like to be a part of a particular organisation. Relationships between Brands and Customers Nonetheless, the relationship between brands and customers has been revolutionised to a certain degree. The new marketing era is that of experience marketing, which focuses on providing consumers with a brand experience that adds value to their lives (Caru and Cova 2007). It has been indicated that providing a real experience to individuals is an important part of persuading them about the quality of the offered products. It could be argued that there is nothing genuine about the connections between commercial organisations and customers, rather that they are a way of extracting as much money as possible from them. Experience marketing may provide adequate evidence that marketing practices have continuously evolved in the past several decades, shifting from the focus from products to building strong customer relationships and brands. It is important that positive experiences of customers become institutionalised within the respective marketing system in order to deliver the essence o f a certain brand (Keller and Lehmann 2006). This indicates that there is no gap between the promise presented with the brand and the consequent brand delivery to customers. Personal experiences enable individuals with a relevant opportunity to make informed purchasing decisions. Therefore, an adequate customer experience is more likely to produce high satisfaction in individuals who aim to purchase certain products or services (Caru and Cova 2007). Marketing communication has been identified as an essential aspect in contemporary business sectors. Marketing communication methods include advertising, direct and indirect mail, leaflets, altering the product packaging and sales promotion (Addis and Holbrook 2001). These activities are promoted alongside marketing sponsorship, public relations, and scientific, digital and live brand experiences. Research indicates that selected marketing channels are incorporated with other organisational tools to increase the impact of this strategy and more successfully achieve marketing communication core objectives (Kotler and Keller 2006). The experiential marketing approach is focused on a two-way incorporation in real-time, a live brand experience and thus a considerable deeper consumer relationship process (Prahalad and Ramaswamy 2004). Live brand experiences are typically apparent in the shape of live marketing events that permit the consumer to live, respire and experience or feel the brand through interactive transmitted connections and actions. The actions are typically designed to include value to target audiences in their own atmosphere, during their ordinary existence (Caru and Cova 2007). However, live brand experiences are basically existent in two-way branded experiences. They can be uniformly successful across many interactive scientific technologies and policies that assist marketing communication between customers and brands in real time. For example, consumers can contribute in live brand experiences on television where the TV shows substance is fluid, and they participate and add their contribution in actual time (Keller and Lehmann 2006). Creating a Live Brand Experience Similarly, a live brand experience can be stimulated online in a practical way in order to target more customers. Research shows that live brand experiences are seldom taken part in alone and the sophisticated marketing management tends to incorporate experiential marketing with other marketing tools and techniques to utilise a broad collection of marketing channels (Kotler and Keller 2006). Marketing departments in various multinational corporations prefer to utilise each marketing channel to accomplish different organisational goals and objectives (Maghnati et al. 2012). Advertising is frequently implemented in experiential marketing to achieve brand awareness program and to increase and sustain recognition of the brand or product within big markets. Advertising is normally effective at raising brand awareness; however, it is expensive to implement at a proper level (Schmitt 2010). When used on a larger level in experiential marketing, advertising can have a low cost per thousand (CPT), although generally it is a costly tool and can generally only be used to affect leading brands that can manage to run large advertising campaigns. Digital marketing or E-marketing is one of the fastest growing marketing channels in the current technological era. Consumers are linking with various brands online more than ever before, and E-marketing can also be cost-effective marketing channel for promoting brands online and generating sales and revenue via digital marketing (Maghnati et al. 2012). Viral marketing is also a rising marketing discipline, which is part of the digital range: an effective viral campaign uses a word-of-web to promote brand awareness. However, these marketing channels usually work together; at present, they are delivering successful marketing campaigns internationally for global brands and small businesses equally. Though brands and companies gain benefit from using these marketing channels, marketing departments are searching for new ways to operate and use these channels l in order to connect with their target audiences in a deeper way (Obonyo 2011). The basic idea is to build strong relationships that create brand loyalty and brand sponsorship. Additionally, experiential marketing may transform consumers from shoppers into dependable individuals who perceive the brand in certain terms, and share their personality and core marketing message or features to their families, friends, colleagues and local communities (Schmitt 2010). Experiential marketing is method way of identifying, recognizing and satisfying customer demands or needs and ambitions, engaging them through two-way marketing communications that take brand personalities into real life and include value to the target audience (Maghnati et al. 2012). Research shows that experiential marketing is incorporated into specific methodologies, which always are connected with target audiences and add value through relevant and appropriate brand communication dimensions (Schmitt 2010). The methodology was sound and objective in reaching particular conclusions pertaining to experiential marketing. The experiential marketing movement was established around one concept, involving two-way marketing communication between the brand and the target audience in actual time. As a result, live brand experiences are considered to be the core feature of experiential marketing. Other marketing communications channels are also playing their role in the process (Schmitt 201 0). They are being selected and integrated to increase marketing channels, which strengthen the impact of the big marketing idea known as live brand experience (customer experience). Conclusion This paper has explored the aspects of branding and how they are related to experiential marketing. In addition, emphasis was placed on determining the impact of branding on future event management decisions. It has been suggested that experiential creativity is at least partly concerned with offering a shopping environment that is appropriate to the customers, which can encourage them to the purchasing process (Schmitt 2010). The paper has suggested that experiential marketing provides an adequate way to achieving strong relationships with customers who may have an opportunity to experience different brands in a personal way. Furthermore, experiential marketing is also focused on getting consumer feedback, judgments, thoughts, actions and connections (Kotler and Keller 2006). All these aspects contribute to define and design a live customer experience and thinking about marketing. Experiential marketing has modified the past marketing concept that only focused on customers and custo mer service. Just as branding culture is established collectively through the participation of customers in experiencing brands, dividing branding strategies into different parts is a collective or a single branding decision for companies. It depends on the decision of branding or marketing directors to use one branding strategy over another (Caru and Cova 2007). Powerful branding provides a competitive advantage in an event not only with respect to audiences but also in relation to different brand partners (Kotler and Keller 2006). The paper concluded that a well-built brand culture also provides the firm with considerable influence in configuring event policies and negotiating with other brands. References Addis, M. and Holbrook, M. (2001) ‘On the Conceptual Link between Mass Customisation and Experiential Consumption: An Explosion of Subjectivity’, Journal of Consumer Behavior, Vol. 1 pp 50-66 Caru, A. and Cova, B. (2007) Consuming Experience, London, Routledge Crowther, P. (2010) ‘Strategic Application of Events’, International Journal of Hospitality Management, Vol. 29(2) pp227-235 Forlizzi, J. and Ford, S. (2000) ‘The Building Blocks of Experience: An Early Framework for Interaction Designers’, Proceedings of the DIS 2000 Seminar, Communications of the ACM, pp 419-423 Keller, K. L. and Lehmann, D. R. (2006) ‘Brands and Branding: Research Findings and Future Priorities’, Marketing Science, Vol. 25(6) pp740-759 Kotler, P. J. and Keller, K. L. (2006) Marketing Management, New York, Pearson Prentice Hall LeSalle, D. and Britton, T. A. (2003) Priceless: Turning Ordinary Products into Extraordinary Experiences, Boston, Harvard Business School Press Maghnati, F., Ling, K. C. and Nasermoadeli, A. (2012) ‘Exploring the Relationship between Experiential Marketing and Experiential Value in the Smartphone Industry’, International Business Research, Vol. 5(11) pp169-177 Obonyo, M. (2011) ‘Experiential Marketing, Experiential Value, Purchase Behaviour and Customer Loyalty in the Telecoms Industry’, Dissertation. Makerere University Prahalad, C. K. and Ramaswamy, V. (2004) ‘Co-Creation Experiences: The Next Practice in Value Creation’, Journal of Interactive Marketing, Vol. 18(3) pp5-14 Schmitt, B. H. (2010) ‘Experience Marketing: Concepts, Frameworks and Consumer Insights’, Foundations and Trends in Marketing, Vol. 5(2) pp55-112

Federal Taxation Essay

D. Dale Bandy is Professor Emeritus in the School of Accounting at the University of Central Florida. He received a B.S. from the University of Tulsa, an M.B.A. from the University of Arkansas, and a Ph.D. from the University of Texas at Austin. He helped to establish the Master of Science in Taxation programs at the University of Central Florida and California State University, Fullerton, where he previously taught. In 1985, he was selected by the California Society of Certified Public Accountants as the Accounting Educator of the year. Professor Bandy has published 8 books and more than 30 articles in accounting and taxation. His articles have appeared in the Journal of Taxation, the Journal of Accountancy, Advances in Taxation, the Tax Adviser, The CPA Journal, Management Accounting, and a number of other journals. N. Allen Ford is the Larry D. Homer/KPMG Peat Marwick Distinguished Teaching Professor of Professional Accounting at the University of Kansas. He received an undergraduate degree from Centenary College in Shreveport, Louisiana, and both the M.B.A. and Ph.D. in Business from the University of Arkansas. He has published over 40 articles related to taxation, financial accounting, and accounting education in journals such as The Accounting Review, The Journal of the American Taxation Association, and The Journal of Taxation. He served as president of the American Taxation Association in 1979–80. Professor Ford has received numerous teaching awards at the college and university levels. In 1993, he received the Byron T. Shutz Award for Distinguished Teaching in Economics and Business. In 1996 he received the Ray M. Sommerfeld Outstanding Tax Educator Award, which is jointly sponsored by the American Taxation Association and Ernst & Young and in 1998 he received the Kansas Society of CPAs Outstanding Education Award. Robert L. Gardner is the Robert J. Smith Professor of Accounting in the School of Accountancy at Brigham Young University (BYU). He received a B.S. and M.B.A. from the University of Utah and a Ph.D. from the University of Texas at Austin. He has authored or coauthored two books and over 25 articles in journals such as The Tax Advisor, Journal of Corporate Taxation, Journal of Real Estate Taxation, Journal of Accounting Education, Journal of Taxation of S Corporations, and the International Tax Journal. Professor Gardner has received several teaching awards. In 2001, he received the Outstanding Faculty Award in the Marriott School of Management at BYU. He has served on the Board of Trustees of the American Taxation Association and served as President of the ATA in 1999–2000. Richard J. Joseph is the Provost of Hult International Business School in Cambridge, Massachusetts. He is a current member of the Hult Accounting Faculty and a former member of the tax faculty of The University of Texas at Austin. A graduate magna cum laude of Harvard College (B.A.), Oxford University (M.Litt.), and The University of Texas at Austin School of Law (J.D.), he has taught individual, corporate, international, state and local taxation, tax research methods, and the fundamentals of financial and managerial accounting. Before embarking on his academic career, Provost Joseph worked as an investment banker and securities trader on Wall Street and as a mergers and acquisitions lawyer in Texas. He is co-editor of the Oxford Handbook on Mergers and Acquisitions and has written numerous commentaries in the Financial Times, The Christian Science Monitor, Tax Notes, and Tax Notes International. His book, The Origins of the American Income Tax, explores the original intent, rationale, and effect of the early American income tax. LeAnn Luna is an Associate Professor of Accounting at the University of Tennessee. She is a C.P.A. and holds an undergraduate degree from Southern Methodist University, a M.T. from th e University of Denver College of Law, and a Ph.D. from the University of Tennessee. She has taught introductory taxation, corporate and partnership taxation, tax research, and professional standards. Professor Luna also holds a joint appointment with the Center for Business and Economic Research at the University of Tennessee, where she interacts frequently with state policymakers on a variety of policy related issues. She has published articles in the National Tax Journal, The Journal of the American Taxation Association, Tax Adviser, State Tax Notes, and a number of other journals. xii About the Authors ââ€" ¼ Individuals xiii Timothy J. Rupert is a Professor and the Golemme Administrative Chair in the College of Business Administration at Northeastern University. He received his B.S. in Accounting and his Master of Taxation from the University of Akron. He also earned his Ph.D. from Penn State University. Professor Rupert’s research has been published in such journals as The Journal of the American Taxation Association, Behavioral Research in Accounting, Advances in Taxation, Applied Cognitive Psychology, Advances in Accounting Education and Journal of Accounting Education. He is currently the co-editor of Advances in Accounting Education. In 2010, he received the Outstanding Educator Award from the Massachusetts Society of CPAs. He has also received the University’s Excellence in Teaching Award and the College of Business Administration’s Best Teacher of the Year award multiple times. He is active in the American Accounting Association and the American Taxation Association (ATA) and has served as the vice president and secretary of the ATA. Charlene Henderson is a member of the faculty in the Adkerson School of Accountancy at Mississippi State University. She earned her undergraduate and graduate degrees in accounting at Mississippi State University. After working in public and private accounting, she completed the doctoral program at Arizona State University. Her teaching and research interests include both tax and financial accounting. Her research has appeared in several journals, including Journal of the American Taxation Association, Journal of Accounting Auditing and Finance, and Journal of Business Finance and Accounting. Michael S. Schadewald, Ph.D., CPA, is on the faculty of the University of WisconsinMilwaukee where he teaches graduate and undergraduate courses in business taxation. A graduate of the University of Minnesota, Professor Schadewald is a co-author of several books on multistate and international taxation and has published more than 40 articles in academic and professional journals, including The Accounting Review, Journal of Accounting Research, Contemporary Accounting Research, The Journal of the American Taxation Association, CPA Journal, Journal of Taxation, and The Tax Adviser. Professor Schadewald also has served on the editorial boards of The Journal of the American Taxation Association, Journal of State Taxation, International Tax Journal, The International Journal of Accounting, Issues in Accounting Education, and Journal of Accounting Education. PR E F A C E Why is the Pope/Anderson series the best choice for you and your students? The Pope/Anderson 2013 Series in Federal Taxation is appropriate for use in any first course in federal taxation, and comes in a choice of three volumes: Federal Taxation 2013: Individuals Federal Taxation 2013: Corporations, Partnerships, Estates & Trusts (the companion book to Individuals) Federal Taxation 2013: Comprehensive (includes 29 chapters; 14 chapters from Individuals and 15 chapters from Corporations) ** For a customized edition of any of the chapters for these texts, contact your Pearson representative and they can create a custom text for you. †¢ The Corporations, Partnerships, Estates & Trusts and Comprehensive volumes contain three comprehensive tax return problems whose data change with each edition, thereby keeping the problems fresh. Problem C:3-66 contains the comprehensive corporate tax return, Problem C:9-58 contains the comprehensive partnership tax return, and Problem C:11-64 contains the comprehensive S corporation tax return, which is based on the same facts as Problem C:9-58 so that students can compare the returns for these two entities. †¢ The Corporations, Partnerships, Estates & Trusts and Comprehensive volumes contain sections called Financial Statement Implications, which discuss the implications of Accounting Standards Codification (ASC) 740. The main discussion of accounting for income taxes appears in Chapter C:3. The financial statement implications of other transactions appear in Chapters C:5, C:7, C:8, and C:16 (Corporations volume only). We want to stress that all entities are covered in the Individuals volume although the treatment is often briefer than in the Corporations and Comprehensive volumes. The Individuals volume, therefore, is appropriate for colleges and universities that req uire only one semester of taxation as well as those that require more than one semester of taxation. Further, this volume adapts the suggestions of the Model Tax Curriculum as promulgated by the American Institute of Certified Public Accountants. What’s New to this Edition? Individuals †¢ Complete integration of the new laws contained in the Temporary Payroll Tax Cut Continuation Act of 2011. †¢ Complete updating of all significant court cases and IRS rulings and procedures during 2011. †¢ Discussion of the extension of many itemized deductions through 2011 or 2012. †¢ Discussion of all sunset provisions applicable after December 31, 2011 and December 31, 2012. †¢ All tax rates schedules have been updated to reflect the rates and inflation adjustments for 2012. †¢ Thorough revision and update of all homework questions and problems. †¢ Whenever new updates become available, they will be accessible via MyAccountingLab. Corporations †¢ The comprehensive corporate tax return, Problem C:3-66, has all new numbers for the 2011 forms. †¢ The comprehensive partnership tax return, Problem C:9-58, has all new numbers for the 2011 forms. †¢ The comprehensive S corporation tax return, Problem C:11-64, has all new numbers for the 2011 forms. †¢ Changes affecting 2012 tax law, including inflation adjustments, have been incorporated into the text where appropriate. †¢ All tax rate schedules have been updated to reflect the rates and inflation adjustments for 2012. †¢ Whenever new updates become available, they will be accessible via MyAccountingLab. Preface ââ€" ¼ Individuals xv MyAccountingLab ® is web-based, tutorial and assessment software for accounting that not only gives students more â€Å"I Get It† moments, but gives instructors the flexibility to make technology an integral part of their course. It also is an excellent supplementary resource for students. To register, go to http://pearsonmylabandmastering.com. For Instructors MyAccountingLab provides instructors with a rich and flexible set of course materials, along with course-management tools that make it easy to deliver all or a portion of your course online. †¢ Powerful Homework and Test Manager Create, import, and manage online homework and media assignments, quizzes, and tests. Create assignments from online questions directly correlated to this and other textbooks. Homework questions include â€Å"Help Me Solve This† guided solutions to help students understand and master concepts. You can choose from a wide range of assignment options, including time limits, proctoring, and maximum number of attempts allowed. In addition, you can create your own questions—or copy and edit ours—to customize your students’ learning path. †¢ Comprehensive Gradebook Tracking MyAccountingLab’s online gradebook automatically tracks your students’ results on tests, homework, and tutorials and gives you control over managing results and calculating grades. All MyAccountingLab grades can be exported to a spreadsheet program, such as Microsoft ® Excel. The MyAccountingLab Gradebook provides a number of student data views and gives you the flexibility to weight assignments, select which attempts to include when calculating scores, and omit or delete results for individual assignments. †¢ Department-Wide Solutions Get help managing multiple sections and working with Teaching Assistants using MyAccountingLab Coordinator Courses. After your MyAccountingLab course is set up, it can be copied to create sections or â€Å"member courses.† Changes to the Coordinator Course flow down to all members, so changes only need to be made once. We will add the most current tax information to MyAccountingLab as it becomes available. For Students MyAccountingLab provides students with a personalized interactive learning environment, where they can learn at their own pace and measure their progress. †¢ Interactive Tutorial Exercises MyAccountingLab’s homework and practice questions are correlated to the textbook, and â€Å"similar to† versions regenerate algorithmically to give students unlimited opportunity for practice and mastery. Questions offer helpful feedback when students enter incorrect answers, and they include â€Å"Help Me Solve This† guided solutions as well as other learning aids for extra help when students need it. †¢ Study Plan for Self-Paced Learning MyAccountingLab’s study plan helps students monitor their own progress, letting them see at a glance exactly which topics they need to practice. MyAccountingLab generates a personalized study plan for each student based on his or her test results, and the study plan links directly to interactive, tutorial exercises for topics the student hasn’t yet mastered. Students can regenerate these exercises with new values for unlimited practice, and the exercises include guided solutions and multimedia learning aids to give students the extra help they need. View a guided tour of MyAccountingLab at http://www.myaccountinglab.com/support/tours. xvi Individuals ââ€" ¼ Preface Strong Pedagogical Aids †¢ Appropriate blend of technical content of the tax law with a high level of readability for students. †¢ Focused on enabling students to apply tax principles within the chapter to real-life situations. What Would You Do in This Situation? Unique to the Pope/Anderson series, these boxes place students in a decision-making role. The boxes include many current controversies that are as yet unresolved or are currently being considered by the courts. These boxes make extensive use of Ethical Material as they represent choices that may put the practitioner at odds with the client. Stop & Think These â€Å"speed bumps† encourage students to pause and apply what they have just learned. Solutions for each issue are provided in the box. Ethical Point These comments provide the ethical implications of material discussed in the adjoining text. Apply what they have just learned. Tax Strategy Tip These comments suggest tax planning ideas related to material in the adjoining text. Program Components Materials for the instructor may be accessed at the Instructor’s Resource Center (IRC) online, located at www.pearsonhighered.com/phtax or within the Instructor Resource section of MyAccountingLab. You may contact your Pearson representative for assistance with the registration process. †¢ TaxACT 2011 Software: Available on CD to be packaged with Individuals and Comprehensive Texts: This user-friendly tax preparation program includes more than 80 tax forms, schedules, and worksheets. TaxACT calculates returns and alerts the user to possible errors or entries. †¢ Instructor’s Resource Manual: Contains sample syllabi, instructor outlines, and information regarding problem areas for students. It also contains solutions to the tax form/tax return preparation problems. In addition to being available electronically on the IRC online, it also is available in hardcopy. †¢ Solutions Manual: Contains solutions to discussion questions, problems, and comprehensive and tax strategy problems. It also contains all solutions to the case study problems, research problems, and â€Å"What Would You Do in This Situation?† boxes. In addition to being available electronically on the IRC online, it is also available in hardcopy. †¢ Test Item File: Offers a wealth of true/false, multiple-choice, and calculative problems. A computerized program is available to adopters. †¢ PowerPoint Slides: Include over 300 full-color electronic transparencies available for Individuals and Corporations. Acknowledgments Adopters will notice that John L. Kramer’s name does not appear on the 2013 edition as he has officially retired from the textbook. Jack was one of the founders and original editors of the Prentice-Hall Federal Taxation series, and the current editors and authors wish to thank him for his outstanding contributions over the years to this textbook and to tax education in general. Our policy is to provide annual editions and to prepare timely updated supplements when major tax revisions occur. We are most appreciative of the suggestions made by outside reviewers because these extensive review procedures have been valuable to the authors and editors during the revision process. We also are grateful to the various graduate assistants, doctoral students, and colleagues who have reviewed the text and supplementary materials and checked solutions to maintain a high level of technical accuracy. In particular, we would like to acknowledge the following colleagues who assisted in the preparation of supplemental materials for this text: Ann Burstein Cohen SUNY at Buffalo Caroline Strobel University of South Carolina Craig J. Langstraat University of Memphis Kate Demarest Carroll Community College Richard Newmark University of Northern Colorado In addition, we want to thank Myron S. Scholes, Mark A. Wolfson, Merle Erickson, Edward L. Maydew, and Terry Shevlin for allowing us to use the model discussed in their text, Taxes and Business Strategy: A Planning Approach, as the basis for material in Chapter I:18. Please send any comments to Kenneth E. Anderson or Thomas R. Pope. TAX RATE SCHEDULES INDIVIDUAL TAXPAYERS Single [ §1(c)]: If taxable income is: The tax is: Not over $8,700 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10% of taxable income. Over $8,700 but not over $35,350 . . . . . . . . . . . . . . . . . $870.00, plus 15% of the excess over $8,700. Over $35,350 but not over $85,650 . . . . . . . . . . . . . . . . $4,867.50, plus 25% of the excess over $35,350. Over $85,650 but not over $178,650 . . . . . . . . . . . . . . . $17,442.50, plus 28% of the excess over $85,650. Over $178,650 but not over $388,350 . . . . . . . . . . . . . . $43,482.50, plus 33% of the excess over $178,650. Over $388,350 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $112,683.50, plus 35% of the excess over $388,350. Head of Household [ §1(b)]: If taxable income is: The tax is: Not over $12,400 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10% of taxable income. Over $12,400 but not over $47,350 . . . . . . . . . . . . . . . . $1,240.00, plus 15% of the exce ss over $12,400. Over $47,350 but not over $122,300 . . . . . . . . . . . . . . . $6,482.50, plus 25% of the excess over $47,350. Over $122,300 but not over $198,050 . . . . . . . . . . . . . . $25,220.00, plus 28% of the excess over $122,300. Over $198,050 but not over $388,350 . . . . . . . . . . . . . . $46,430.00, plus 33% of the excess over $198,050. Over $388,350 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $109,229.00, plus 35% of the excess over $388,350. Married, Filing Joint and Surviving Spouse [ §1(a)]: If taxable income is: The tax is: Not over $17,400 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10% of taxable income. Over $17,400 but not over $70,700 . . . . . . . . . . . . . . . . $1,740.00, plus 15% of the excess over $17,400. Over $70,700 but not over $142,700 . . . . . . . . . . . . . . . $9,735.00, plus 25% of the excess over $70,700. Over $142,700 but not over $217,450 . . . . . . . . . . . . . . $27,735.00, plus 28% of the excess over $142,700. Over $217,450 but not over $388,350 . . . . . . . . . . . . . . $48,665.00, plus 33% of the excess over $217,450. Over $388,350 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $105,062.00, plus 35% of the excess over $388,350. Married, Filing Separate [ §1(d)]: If taxable income is: The tax is: Not over $8,700 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10% of taxable income. Over $8,700 but not over $35,350 . . . . . . . . . . . . . . . . . $870.00, plus 15% of the excess over $8,700. Over $35,350 but not over $71,350 . . . . . . . . . . . . . . . . $4,867.50, plus 25% of the excess over $35,350. Over $71,350 but not over $108,725 . . . . . . . . . . . . . . . $13,867.50, plus 28% of the excess over $71,350. Over $108,725 but not over $194,175 . . . . . . . . . . . . . . $24,332.50, plus 33% of the excess over $108,725. Over $194,175 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $52,531.00, plus 35% of the excess over $194,175.

Global and International Essay Example | Topics and Well Written Essays - 3250 words

Global and International - Essay Example Magon focused on the manufacture of winemaking, which served as a platform for agricultural activities of the Roman. The Romans acclaimed Magon’s treatise and regarded it as valuable. Consequently, the Romans transferred the treatise to Rome upon the obliteration of Carthage. The Romans translated the dissertation into the Latin language. The Byzantines, Vandals and Romans, proceeded with the production of wine in Tunisia. On the other hand, the Arab leaders repressed the production of wine after Tunisia was conquered in the 8th Century AD. The large-scale production of wine in Tunisia returned in 1881 after the French invasion. The French anticipated the benefits derived from Tunisia’s soil and climate that is naturally suitable for the production of wine. The French numerous huge vineyards for the production of wine created to French standards. However, the dynamics of production in Tunisia changed in 1956 after attaining independence. The citizens of Tunisia fully controlled the production of wine. The situation is similar presently. Numerous varied vineyards and domains currently exist in Tunisia. Nevertheless, Tunisia is yet to attain the full potential of wine production. Subsequently, the country exports minimal wine to outside countries. The drawback in realization of full potential of wine is reprehensible. The wine that Tunisia produces matches international standards. Therefore, Tunisia can compete favorably with other countries whose terrains produce exceptional wine. Tunisia offers quality and tasty wine for oenophiles inside the nation at low cost. By 2008, the area in Tunisia covered with vineyards was 31,000 hectares. Of the total land covered by vineyards, 108,000 acres is dedicated to grapes that are utilized in wine making. The major varieties of grapes found in the vineyards of Tunisia are identical to grapes in southern France. The similarity occurs because of the indulgence of France in Tunisia’s

Entering The Discussion Essay Example | Topics and Well Written Essays - 1250 words

Entering The Discussion - Essay Example Perry Thomas commented that Romney misinterpreted the need for teachers; this is because he meant to profit private businesses through the use of prison labor rather than union workers. Another comment used an example of an advertisement Syracuse Cultural Workers group, an economically able person grabs a cookie when one of the group’s worker approaches a plate of twelve cookies. He later remarks that union people want to take away the workers cookies. A reply to this is by other commentators is that they do not want job losses but rather fewer jobs and less costs. To further reinforce the idea that businesses dealing with the federal government get unfair tax exemptions and privileges one commentator quotes General dynamics, which pays minimal property taxes. Further comments disapprove of the intrusion of government into the business sector. Opinions on the role of the government officials appear divided; the debate takes a political angle. On one hand, some commentators view most government offices as wasteful and unnecessary; they disproportionately disapprove of the Democratic Party of president Obama. Others hold the view that Romney is a political insider whose attacks on government are dishonest since it is aimed at gaining political mileage. The blog postings further delve into Mitt Romney’s record in business dealings where it is alleged that he is a ruthless businessman. This thought emanates from his business undertakings in which he bought under performing companies and fired many workers. Those supporting this opinion suggest his only target is to enrich investors, including himself. It is argued that Romney’s comments on the need for less government workers ought not to come as a surprise; it shows his consistent behavior of little regard for workers plight. With political inclinations taking center stage, accusations

In what sense does modernisation and post-modernity present a Essay

In what sense does modernisation and post-modernity present a challenge for identity and the self - Essay Example There is a great demarcation in identity constructs when comparing the post-modern era to the pre-modern era. The biggest difference is that the post-modern era has been marked with a great deal more impersonality then the pre-modern era. Whereas, in the pre-modern era, an individual could derive a sense of self and identity from their close connections – their neighbors, their churches, their family – in the post-modern era, this changed. Moreover, the role of the man has changed with the advent of the changes that have occurred in the post-modern era. Where he was the sole breadwinner in the pre-modern era, and this is where he derived his identity, in the post-modern era, the man has become less of a breadwinner and thus, according to some views, he became more of a consumer.Therefore, the male identity has changed substantially in this era. The following explains the broad nature of identity, then explains how individuals, in general, have been affected by the post- modern changes, then, finally, how men in particular have been affected by these changes. The nature of identity Identity is a dynamic social product, residing in psychological processes, which cannot be understood except in relation to its social context and historical perspective. (Breakwell, 1986, p. 9). It is a process that is developed over a person's entire life span.. Identity grows across time, but there is a nature of time that must be considered. Inner time is a duration, and is in tune with each person's cognitive rhythms. Martin (1987) references this time thusly - inner time is the realm of subjective consciousness of the individual. As we know from experience, the two may seem inconsistent, as when we talk of time flying or passing slowly. (Martin, 1987, p.199) This concept of time refers to our inner states. Intersubjective time is measured by face-to-face social interactions, by sharing experiences with others, thus moving through time conjointly. By sharing experien ces with others, the interactants come close to achieving a consensual appreciate of their conjoint movement through time. (Breakwell, 1986, p. 21). Biographical time refers to large chunks of time that are meaningful in one's life eras, such as adolescence, childhood, college years, married life, etc. There are also social and personal aspects to an identity. All humans have a division between self-identity and the performance of oneself that he puts out into the world, in specific social contexts (Giddens, 1991, p. 58). The personal identity, or real self, differs from one individual to another - some individuals' real self comes out when they act impulsively, other's real self is manifested when acting out social obligations. (Breakwell, 1986, p. 16). The real self may be looked at as being a person’s root core of who they are, and who they would be if there were not the influences of various social dynamics and constraints. (Tracy & Trethewey, 2005, p. 173). Another way o f looking at this concept is the private self, the self that known only to the individual, and the public self, the self that is known to others. These two aspects of identity both act in concert with one another and conflict with each other. Most individuals unconsciously deem one aspect more important than the other, and the favored aspect is the one that controls their behavior. (Brewer & Hewstone, 2004, p. 185). There is some theory that one's personal identity is only exposed when making moral decisions, as this exposes values, which are the cornerstone of presuppositions about the self. (Breakwell, 1986, p. 17). According to Anthony Giddens (1991), identity is a reflexive project. The premise of reflexive awareness is that an individual knows what they are doing, and why they are doing it. Humans monitor their circumstances, and are able to discursively explain why they are engaging in a certain behaviour. Discursive practices use reason or argument to explain something, as op posed to emotions and intuition. Practical consciousness is the

Critical Reviews of Literature Essay Example | Topics and Well Written Essays - 1000 words

Critical Reviews of Literature - Essay Example This resource is relevant to my study because it highlights that investigation on appraisal has brought up matters concerning the validity of English language learning classification practices and policies. It goes on to argue that incorrect classification of English language learners can cause unfounded evaluation and coverage, and inapt levels of instruction. These concerns can play a part in the inconsistent representation of English language learning in special education course groups. Moreover, the objectives of the resource are to assess matters associated to the soundness of present English language learners sorting and confer how this information may be utilized to enhance imminent English language learning classifications systems, empirical indication of the validity of English language learning classification, and a profound debate of the proposition of the study (Abedi, 2008). Dekhinet, R. (2008). Online enhanced corrective feedback for ESL learners in higher education. Co mputer Assisted Language Learning, 21 (5), 409-425. This case study looked at the usefulness of online enhanced corrective feedback for English as second language learners. The research utilized both qualitative and quantitative strategies. The study utilized both and end-project survey and assessment of discussions of peer tutors and students. This study is connected to my study in that one of the contributors, Dekhinet, remarked that the work supports the employment of technology to advance language learning but a small number of researches reported on the quality of relations for English as second language learners. The research was established to evaluate the quality of online discussions, the perceptions of students, and their challenges. Those who took part in the research were taken from the Language Centre of the University of Dundee. The participants were made up of Indian, Italian, and Chinese learners. In addition, instructors were taken from the University of Dundee. A l arge number of the instructors came from Scotland and were highly knowledgeable in online and technology instructions. Moreover, the research relates to my study because it asserts that investigations have indicated that extra social connection is essential in advancing language acquisition. Online enhanced corrective feedback for English encourages tutoring for learners to acquire language techniques by using Vygotsky’s theory where proficient students scaffold unskilled students. Online techniques comprise email and instant messaging. Instant messaging utilized approaches from negotiated meaning. This is where peers and learners comprehend things by modified interaction (Dekhinet, 2008). Diaz-Rico, L. T. (2008). A course for teaching English learners. New York: Pearson. The book provides approaches meant to furnish instructors to work with English language learners, harmonizing elementary principles with realistic class room approaches. In addition, this resource is connect ed to my topic of study as it gives background standards underlying the socio-cultural, linguistic, and cultural contexts and basis of learning, together with a wide range of class room techniques for English language development in computer-aided instruction, listening, reading, writing, and speaking. In a similar way as learners, technology can be effectively utilized with English lang

Alcohol impact on college students Essay Example | Topics and Well Written Essays - 1750 words

Alcohol impact on college students - Essay Example The play â€Å"Cat on a hot tin Roof† by Tennessee Williams paints the real picture of harmful effects of alcoholism on the family life. Brick is the most loved son of big mama and big daddy. He married Maggie, a beautiful girl from a poor family background. Brick is great football player. Skipper is the best friend of Brick. Maggie humiliates skipper for having sexual relations with his husband Brick. Skipper negates it and starts drinking alcohol for mental peace. He died of extensive drinking. Brick considered himself the cause of skipper’s death and indulged in alcoholism. This ruined the life of complete family. Memory loss Alcohol reduces short-term memory by transferring information to long term memory. Therefore, attention span reduces to 48 hours after the drink. Drink causes memory loss to college students this memory loss in known as blackouts (O’Malley & Wagenaar 479). Retention and assimilation capabilities of students are largely affected by alcohol ism. A study shows the statistics that, 54% of overindulged drinkers described that they did not remember anything about the world and their mind away in some other world when extensively drunken (Andreasson & Allebeck 634). We can find a good example of memory loss in the play â€Å"Cat on a hot tin roof†. Everybody of big daddy’s family knew that big daddy is suffering from cancer but big daddy knew nothing about his real disease. Brick was heavily drunk during conversation with big daddy on the birthday of daddy. During the same conversation, he told big daddy about his real ailment. This created big tension and trauma in the family life. Memory loss takes some time to regain short term memory. Behavioural Abuses Alcohol causes fluctuation in student behaviour. Sometimes they behave very rudely with the close relatives especially when they are just over with a drink. Hangover captures the senses of college students and makes them behave different from the normal (Gr ossman, et al 349). This behaviour leads them to property damaging and pulling of fire alarms. In one national study, 8% college students accepted damaging public property and pulling fire alarm. 25% administration staff of low drinking level colleges and about 50% of high drinking level campuses reported severe damage to property (Andreasson & Allebeck 636). Students after drinking get very emotional and break everything coming in their way. Brick also showed behaviour problem in the play â€Å"Cat on a hot tin roof†. He quitted sleeping with his wife and broke all the relations with her after the death of Skipper. Maggie tried to convince her husband to live a normal life but he did not listen. Complete family tried their best to make him quit drinking. Brick did not pay any attention to the family will and kept drinking extensively until the time he felt a click of peace in his mind. Physical Injuries and Deaths Students who misuse alcohol are exposed to danger of serious injuries and even death. The US department of education revealed death of hundreds of students per year due to alcohol trauma. Students most of the times face hangovers and vomiting. Long-term effect includes loss of immunity against the diseases. Cirrhosis of liver is a lifelong physical damage to human organ (Abbey, et al 1014). There is evidence that alcohol misuse can compel students to commit suicide or

An Effective Marketing Strategy to Market Kashi's New Steam Meals in Research Paper

An Effective Marketing Strategy to Market Kashi's New Steam Meals in Singapore - Research Paper Example Under the current scenario of being accused of using GMO ingredients, the company has lost some credibility. In addition to that, the rising price of its food products has led to consumer dissatisfaction. In spite of that Kashi recently launched four new steamed products namely Kashi chicken fettuccine steam meal, Kashi sesame chicken steam meal, Kashi roasted garlic chicken farfalle steam meal, and Kashi spinach and artichoke pasta steam meal, that are meant for the busy urban population as an alternative to a cooked meal. This seems to be an effort from the company to regain its consumer base. 1.1 Research topic, questions and objectives Marketing a new food product requires a strategy that is in accordance to the consumer taste and acceptance level. The paper discusses the strategy that should be followed by Kashi to promote its new products in Singapore. Singapore is a relatively new market for Kashi that poses many challenges to the company but at the same time is full of new pr ospects. The main objective of the paper is to understand the nature of the products being launched by the company to come up with a strategy for effective marketing of the products in Singapore. ... The objectives of the research are: To identify how to design, package and add value to the product by asking Kashi Company themselves some questions such as who is the product aimed at and what benefits customers expect from the product. To determine the right and appropriate pricing strategy that can generates turnover for the organization. To determine the right places to distribute the product to the end user (customer) at the right time. To find out effective promotion strategy and to ensure that the promotion of product’s benefits can be clearly communicated to the target market. 1.2 Research rationale The research aims to provide an analysis of the market of Singapore to determine what could be an effective strategy for food brands in the area. Singapore is an emerging market for many companies and in order to cater to the taste of the people of Singapore it is important to understand the people of Singapore. This knowledge of psychology will also be helpful in determin ing the price of the product, the sort of advertising that the product needs and the necessary value additions to the product. This research aims to provide a base for further research in the area. 2. Research Methodology 2.0 Overall research structure To achieve the objectives mentioned, the study will use secondary data which will include review of the available literature. The paper tried to link the importance of place and culture to the consumer preferences and the strategy that a food brand should execute based on the locality. A thorough analysis of the available research on the consumer preferences in Singapore, and the available market opportunities will be conducted. Further, an analysis of the prospects of organic food industry in a place like

Current events Essay Example | Topics and Well Written Essays - 500 words

Current events - Essay Example This can lead to abuse, making the boot camp experience ineffective and potentially deadly for the juveniles involved. Officials in Pasadena are investigating just such an incident. Video taken in 2009 was recently released that showed instructors forcing a juvenile to run with a car tire over his head. Each time he fell, he was ridiculed and abused. The juvenile was crying throughout the video. In another clip, juvenile camp members were forced to drink water until they vomited. These sorts of practices serve no real purpose in developing the character of juvenile offenders. Other directors of boot camps acknowledge that extreme physical training is sometimes a part of their programs, but humiliation, intimidation and abuse serve no purpose. They point out that these activities actually are counterproductive to developing responsibility and focus in the juveniles in their camp. The Pasadena prosecutor’s office is determining which charges to bring against the director of the camp. The article notes that juvenile boot camps in general are under scrutiny because there is, as yet, no good proce ss for checking the qualifications of instructors or for reporting abuses. State legislation is hoping to remedy this lack of oversight. Another article that points to the lack of effectiveness of juvenile boot camps can be found in the Texas Observer. In this article, the entire idea of a military style boot camp being a deterrent to future criminal activity is brought into question. The author Emily Deprang cites recent studies that suggest a high recidivism rate among juvenile offenders that are sent to boot camps. She cites the case of the T.L. Roach boot camp in north Texas. It is the last state run boot camp. The facility has about 400 beds but only 30 of them are occupied. She says that juveniles are sent to this facility for 180 days and then released. Most of them go on to commit future crimes as adults. She