Shifting Ugma Money to a 529 the Pros and Cons

For many years, Uniform Gift to Minors Act accounts, or UGMAs, were by far the best way to transfer assets to your children to finance their college education. But as 529 plans have gained traction, it may make more sense to transfer funds in a UGMA account to a 529 plan, according to Joe Hurley, founder of Savingforcollege.com, a website focusing on 529 plans and other college savings vehicles. Before you decide to transfer your child or grandchild's UGMA funds to a 529 plan, you should consider the pros and cons. While 529 college savings plans offer a number of advantages over UGMAs, the decision isn't a slam-dunk. UGMAs are tax-advantaged, custodial accounts that parents and grandparents can set up for the benefit of a minor child. One benefit UGMAs offer over 529 plans is flexibility, says Joe Spada, a Certified Financial Planner with Summit Financial Resources in Parsippany, N.J. "With an UGMA account, you can invest the money however you want. So, if you want to trade into different stocks and bonds or pick your own mutual funds, you can do that," he says. "Also, you can spend UGMA funds on anything for the benefit of the child, not just on college-related expenses like with a 529 plans." However, UGMAs are taxed in certain situations, says Hurley. They also revert to the control of the child when that child reaches the legal age of majority in his or her state of residence. Funds in UGMAs may be subject to the "kiddie tax," which is a tax your child may have to pay on investment income at your tax rate. Under the kiddie tax, children between the ages of 14 and 24 who are in school full-time must pay taxes at their parents' higher tax rate rather than the child's lower rate on unearned income of more than $1,900, Hurley says. But 529 plans are not subject to the kiddie tax. Also, UGMAs are less favorable from the financial-aid perspective because colleges count them as an asset of the child rather than the parents. Because colleges assess student's income at a higher percentage than a parent's when doling out aid, more of that money must be spent on the current year's tuition than with a 529 college savings plan, Hurley adds. If you do decide to transfer your UGMA to a 529 plan, follow these three steps: Select a 529 plan. Before you transfer the money, you have to pick a 529 plan and make a decision about how the funds in the 529 will be invested, because you cannot transfer your investments from a UGMA to a 529 plan, says Spada. It makes sense to double-check with the particular 529 plan to make sure that it will set up a 529 plan with UGMA funds, but usually that's not a problem, he adds. On the downside, selling your UGMA investments before setting up a 529 may trigger the "kiddie tax" if you have taxable capital gains from the investments held in the UGMA account, Hurley says. Fill out the 529 plan paperwork. Whether you already have a 529 plan or are opening a new plan with the UGMA money, you need to fill out forms with your 529 plan to transfer the funds. Specify that those funds are coming from a UGMA account, says Marina Goodman, a Certified Financial Planner at Brinton Eaton, a wealth management firm in Madison, N.J. Transfer the funds. Once you fill out the paperwork with the 529 plan, the plan custodian will contact the UGMA custodian to directly transfer the money from the UGMA to the 529 plan. The UGMA custodian will sell any mutual funds, stocks, bonds or other securities before making the transfer since you can only transfer cash, says Spada. Once the money is transferred and your 529 college savings plan is up and running, you may be able to take a state tax deduction for your contribution if your state allows such deductions or credits, says Hurley. Also, because the 529 plan funds were transferred from an UGMA account that was set up to benefit a specific child, you can't transfer those funds to another child like you could with a regular 529 plan, Spada says. However, you do retain many of the other advantages of a 529 plan, Goodman says. Any money you take out of the 529 plan for qualified college expenses will be tax free. The money in the account is under the control of the 529 plan's account custodian until the child reaches the age of majority, and then it is under the control of the child, says Hurley. However, if the child removes the funds for a non-qualified expense, the IRS will assess a 10 percent penalty and taxes may be due. Posted June 18, 2010 For many years, Uniform Gift to Minors Act accounts, or UGMAs, were by far the best way to transfer assets to your children to finance their college education. But as 529 plans have gained traction, it may make more sense to transfer funds in a UGMA account to a 529 plan, according to Joe Hurley, founder of Savingforcollege.com, a website focusing on 529 plans and other college savings vehicles. Before you decide to transfer your child or grandchild's UGMA funds to a 529 plan, you should consider the pros and cons. While 529 college savings plans offer a number of advantages over UGMAs, the decision isn't a slam-dunk. UGMAs are tax-advantaged, custodial accounts that parents and grandparents can set up for the benefit of a minor child. One benefit UGMAs offer over 529 plans is flexibility, says Joe Spada, a Certified Financial Planner with Summit Financial Resources in Parsippany, N.J. "With an UGMA account, you can invest the money however you want. So, if you want to trade into different stocks and bonds or pick your own mutual funds, you can do that," he says. "Also, you can spend UGMA funds on anything for the benefit of the child, not just on college-related expenses like with a 529 plans." However, UGMAs are taxed in certain situations, says Hurley. They also revert to the control of the child when that child reaches the legal age of majority in his or her state of residence. Funds in UGMAs may be subject to the "kiddie tax," which is a tax your child may have to pay on investment income at your tax rate. Under the kiddie tax, children between the ages of 14 and 24 who are in school full-time must pay taxes at their parents' higher tax rate rather than the child's lower rate on unearned income of more than $1,900, Hurley says. But 529 plans are not subject to the kiddie tax. Also, UGMAs are less favorable from the financial-aid perspective because colleges count them as an asset of the child rather than the parents. Because colleges assess student's income at a higher percentage than a parent's when doling out aid, more of that money must be spent on the current year's tuition than with a 529 college savings plan, Hurley adds. If you do decide to transfer your UGMA to a 529 plan, follow these three steps: Select a 529 plan. Before you transfer the money, you have to pick a 529 plan and make a decision about how the funds in the 529 will be invested, because you cannot transfer your investments from a UGMA to a 529 plan, says Spada. It makes sense to double-check with the particular 529 plan to make sure that it will set up a 529 plan with UGMA funds, but usually that's not a problem, he adds. On the downside, selling your UGMA investments before setting up a 529 may trigger the "kiddie tax" if you have taxable capital gains from the investments held in the UGMA account, Hurley says. Fill out the 529 plan paperwork. Whether you already have a 529 plan or are opening a new plan with the UGMA money, you need to fill out forms with your 529 plan to transfer the funds. Specify that those funds are coming from a UGMA account, says Marina Goodman, a Certified Financial Planner at Brinton Eaton, a wealth management firm in Madison, N.J. Transfer the funds. Once you fill out the paperwork with the 529 plan, the plan custodian will contact the UGMA custodian to directly transfer the money from the UGMA to the 529 plan. The UGMA custodian will sell any mutual funds, stocks, bonds or other securities before making the transfer since you can only transfer cash, says Spada. Once the money is transferred and your 529 college savings plan is up and running, you may be able to take a state tax deduction for your contribution if your state allows such deductions or credits, says Hurley. Also, because the 529 plan funds were transferred from an UGMA account that was set up to benefit a specific child, you can't transfer those funds to another child like you could with a regular 529 plan, Spada says. However, you do retain many of the other advantages of a 529 plan, Goodman says. Any money you take out of the 529 plan for qualified college expenses will be tax free. The money in the account is under the control of the 529 plan's account custodian until the child reaches the age of majority, and then it is under the control of the child, says Hurley. However, if the child removes the funds for a non-qualified expense, the IRS will assess a 10 percent penalty and taxes may be due. Posted June 18, 2010

Bless Me Ultima Book Report Essay - 1963 Words

Book Report: Bless Me, Ultima Title of Work: Bless Me Ultima Author amp; Date Written: Rudolfo Anaya 1972 Country of Author: New Mexico, USA Characters: Ultima- An old Curandera who comes to spend her last days with Antonio and his family. She is Tony’s mentor and helps him to find the right path for his life. nbsp;nbsp;nbsp;nbsp;nbsp;nbsp;nbsp;nbsp;nbsp;nbsp; Antonio Marez- A young boy who is torn between his parents: a Marez and a Luna. But with the help of Ultima, he discovers his own destiny. He thirsts for knowledge: he is a curios boy, an outstanding student, and a questioning worshiper. nbsp;nbsp;nbsp;nbsp;nbsp;nbsp;nbsp;nbsp;nbsp;nbsp; Maria Luna - Antonio’s mother. A kind woman who’s one dream is to see†¦show more content†¦He kills Narciso in cold blood. He is a true coward and he hides behind others instead of facing those who he seeks to fight. nbsp;nbsp;nbsp;nbsp;nbsp;nbsp;nbsp;nbsp;nbsp;nbsp; Abel, Bones, Ernie, Horse, Lloyd, Red, and the Vitamin Kid- Antonio’s friends and a wild group of boys who curse and fight. Horse loves to wrestle, but everyone fears Bones more because he is reckless and maybe even crazy. Ernie loves to brag. He does not like Tony very much and teases him every chance he gets. The Vitamin Kid is the fastest runner in Guadalupe, and he races Tony across the bridge to school every morning until he takes an interest in girls. Red is a Protestant, so he faces teasing very often from the group. Like Tony, he is a good student. Lloyd enjoys reminding everyone that they can be sued for ever the most minor of offenses. Abel, the smallest boy in the group, likes to urinate in the most inappropriate palces. nbsp;nbsp;nbsp;nbsp;nbsp;nbsp;nbsp;nbsp;nbsp;nbsp; nbsp;nbsp;nbsp;nbsp;nbsp;nbsp;nbsp;nbsp;nbsp;nbsp;Florence- Florence is one of Atonio’s friends. Although he does not believe in God, he attends catechism lessons with his friends. Florence’s mother died when he was three. Afterwards, his father slowly killed himself with alcohol. His sisters are now prostitutes at Rosie’s house. He asks Antonio insightful questions that point out the gaps in the Catholic Religion. When Antonio becomesShow MoreRelatedMagical Realism : Bless Me, Ultima And Flight 1520 Words   |  7 Pagesâ€Å"Bless me, Ultima† and â€Å"Flight† both suggest that magical realism/fantasy influences the main characters ability to find their identity. While Antonio, from the book â€Å"Bless me, Ultima† uses Antonio’s dreams to show how Antonio’s premonitions of his association with Ultima and her influence on him as a teacher, on the other hand, Zits, from the book â€Å"Flight† has the use of time tra vel to help the Zits discover himself through embodying a variety of people throughout different points in history. These

The Great Depression - 1296 Words

This act was created in 1974 there are many events that could have impacted the need for such a policy. One event that impacted the need for the RHYA is the Great Depression. The Great Depression led to about 400,000 young boys being homeless. Another important event is the Vietnam War, though it was coming to an end around the time that the act was passed, it lasted for many years and effected the family structure of American households. The draft caused by the war made a lot of families turn into one income families, which could have made teens need to leave home before they were old enough to support themselves in order to leave more resources for the rest of the family. Also in the 1960’s it was still pretty unacceptable to some people for biracial couples to exist, being a part of such relationship could have not been accepted by parents and forced children out of homes. Overall, this act was created to abolish the high number of homeless and runaway youth in America. (Fernandes-Alcantara, 2013) Up until the passing of the act in 1974, those who were considered runaway or homeless youth only had their needs met through donations from churches and through local child welfare agencies. In 1933 the Civilian Conservation Corps opened camps and shelters for older low income youth. Also the YWCA (Young Womens Christian Association) provided a large amount of resources and help in the 1960’s, however this was funded by churches and donations and received very little federalShow MoreRelatedThe Depression Of The Great Depression1223 Words   |  5 Pagesfar-reaching consequences as the Great Depression. This experience was the most extended and severe depression of the Western world. It was an economic downturn that began in 1929 and lasted until 1939. A large amount of America’s labor force lost their jobs and suffered during this crisis. During the nation’s financial disaster, Franklin Delano Roosevelt became president and made extensive changes to Americaâ₠¬â„¢s political structure. The effects of the Great Depression had lasting consequences that areRead MoreThe Depression Of The Great Depression1232 Words   |  5 Pagespeople think that the stock crash was to blame for the Great Depression but that is not correct. Both the crash and depression were the result of problems with the economy that were still underneath society s minds. The depression affected people in a series of ways: poverty is spreading causing farm distress, unemployment, health, family stresses and unfortunately, discrimination increases. America tended to blame Hoover for the depression and all the problems. When the 1932 election came peopleRead MoreThe Great Depression Essay1390 Words   |  6 PagesIntroduction: The world had faced two main economic problems. The first one was the Great Depression in the early of 20th Century. The second was the recent international financial crisis in 2008. The United States and Europe suffered severely for a long time from the great depression. The great depression was a great step and changed completely the economic policy making and the economic thoughts. It was not only an economic situation bit it was also miserable making, made people more attentionRead MoreThe Great Depression1292 Words   |  6 PagesBefore the crash Before the start of the great depression the United States was a country of great economic wealth, with new technology being invented and a boom in industry. Due to a boom in America’s Industry because of World War One the economy was at an all-time high with a tremendous amount of prosperity. Following the end of world war one the industrial might that America had was being used for peaceful, domestic purposes instead of being used for violence and war. New technologies like carsRead MoreThe Depression Of The Great Depression2071 Words   |  9 PagesPaul Von Hindenburg appointed Adolf Hitler Chancellor on the 30th January 1933. The Depression did play a vital role in this, however other factors such as the Nazis propaganda, the resentment of the Weimar republic and the political situation of 1932-1933 also contributed to his success. Before the Great Depression, the Nazis gained 12 seats and 2.6% of the vote in the May election of 1928. Despite this, by July 1932, Hitler gained 230 seats and 37.3% of the vote in the Reichstag. This is a dramaticRead MoreThe Great Depression1731 Words   |  7 PagesThe 1920’s was a decade of discovery for America. As mentioned in â€Å"who was roaring in the twenties? —Origins of the great depression,† by Robert S. McElvaine America suffered with the great depression due to several factors but it managed to stay prosperous at the end. In â€Å"America society and culture in the 1920’s,† by David A. Shannon there was much more to the great depression. It was a time of prosperity an economic change. Women and men were discovering who they were and their value to societyRead MoreThe Great Depression1551 Words   |  6 PagesThe Great Depression was one of the most devastating events recorded in history. The nation as a whole plummeted in one econ omic downfall. Few individuals escaped the effects of the depression. The hardship of unemployment and the loss of homes and farms were a large portion of the pain caused by the economic crisis. Through all of these sufferings, women had a large impact on society. Women faced heavy discrimination and social criticism during the Depression Even though through research it is provenRead MoreThe Great Depression1186 Words   |  5 Pagesfriends is the true definition of of what the Great Depression really was. It was a time that most people want to never remember or ever happen again. You would think the United States would have learned from their mistakes but it seems we are going down the same road once again without even taking a step back and realizing it. When people talk about the Great Depression not a single person will have anything good to say about it. It caused families a great deal of pain that they will never forget. WithRead MoreThe Great Depression1368 Words   |  6 PagesAfter WW1 the Great Depression had a very late impact on the major film companies in France, when it did, it unfortunately caused several film studios to go bankrupt, then in the late 1920’s to 1930’s many small film companies and groups emerged giving birth to the tendency called poetic realism. Because the large companies who made films with a focus on making money were gone the filmmakers and artists were able to concern themselves with the art of film, they often took poetic innovations thatRead MoreThe Great Depression1133 Words   |  5 Pagesâ€Å"The only thing we have to fear is fear itself,† is a famous quote once said during the Great Depression by Franklin D. Roosevelt. After one world war, great financial fallout, and another world war to follow, the twentieth century was already shaping out to be a handful. When the Great Depression was coming to an end and the economy was trying to turn around, jobs started opening up and a new wave of imm igrants came into New York, the Puerto Ricans. For some the American dream was to come to

Encyclopedia of Business and Finance

Question: Describe about the Encyclopedia of business and finance? Answer: Introduction: Management accounting generally refers to the process in which the management and account reports have been made that intends to correspond to the precise financial and arithmetical data that is required by the managers for taking immediate decisions. On the other hand financial accounting refers to the manner in which the yearly reports of the shareholders such as the balance sheet or the income statement of the company is being represented. This assists the company in understanding the monetary position of the company. All these kinds of data are generally prepared by the company (Kaliski, 2007). These data is for the shareholders of the company, the tax department and the investors in the company. This research study the researcher tends to analyse the various forms of business units which are accessible in the market along with the examination of the concepts of management accounting and financial accounting. The different forms of business units: Sole Proprietorships: Sole proprietorship generally refers to the business which is owned as well as run by a person. This type of business may be considered as the simplest form of business and in this type of a business it may be so that many people control the business but it is owned by only one. Such business can be formed by very easily and it also helps the owner to enjoy a lot of profit which is earned from the business (Mariotti and Glackin, 2013). Formation of Sole Proprietorship: Formation of sole proprietorship can be done very easily. Under such circumstances where the sole proprietors want to open business they can open a sole proprietorship business may be started. There is no requirement of licenses in the case of sole proprietorship businesses. Further such business may be maintained as long as the proprietor is interested to operate such kind of business. Advantages of sole Proprietorship Business: There exist a number of advantages for sole proprietorship business when compared to that of other kind of businesses. Some of the areas where the sole proprietorship has advantages involve operational areas and tax areas (Mariotti and Glackin, 2013). Among the operational advantages the most significant is that it is comparatively easy to build a sole proprietorship business. Any individual who operates the business would become an owner of the company. The next significant advantage in the operational department is that in these kinds of business the proprietor is the sole operator and such a person alone enjoys the profits of the business. With regard to the tax advantages in these types of business it needs to be mentioned that it is only this kinds of business where the proprietor need not file for any different tax. The entire profits of the business or loss are generally added in the personal income tax form of the proprietor. Drawbacks of the Sole Proprietorship Business: However, there exist some disadvantages of the sole proprietorship businesses. These disadvantages are generally related to liability of the business. The most important disadvantage of the sole proprietorship business is the hidden experiences of liability related to this. In this type of business the proprietor becomes responsible for the debts of the company and any pressures in relation to the company. There exists one more restriction as to sole proprietorship which is again related to the operational area. Under such circumstances where the proprietor in interested in including another proprietor, in such cases the business does not remain as the sole proprietorship business. It turns into a partnership business. The only person whom the proprietor can include in his or her business is the spouse. End of a Sole Proprietorship: The moment the sole proprietor stops operating the business, the sole proprietorship stops operating. Such a circumstance arises when the proprietor sells the business or shuts down the business. Partnership: When a business is owned by more than one individual who pledges to form together a business or an institution with the purpose of earning profit from that business, such a business is called Partnership business and each of the individuals are known as partners. Generally the partners lend the required amount of money and later also divide the profits among themselves. When any person decides to start a partnership business, firstly the decision regarding the division of profits should be made and the contributions to be made by each of the partners. The decisions regarding the loss in the business and the getting of the maximum profits in the company should be discussed and finalised. Before the commencement of the business the partners need to make a proper agreement and the business will be conducted according to those terms of the agreement. This agreement is known as the Partnership Deed. In accordance to this deed the partners are to commence business and operate the company. In order to avoid any controversies in the future the agreement is generally done in writing. Characteristics of Partnership Business: More than one member: The primary characteristic of the partnership business is that a minimum of two individuals are required to form a partnership. The objective of the business is to earn profits for the company and hence they tend to hold their hands in partnership and call themselves partners. Agreement: Before the partnership business commences the partners are required to make an agreement among them with regard to the operation of the business. This agreement would be known as the Partnership Deed and this agreement is generally written down. Lawful Business: For the smooth running of the business it is essential that the partners stick together and abide by the laws. None of the partners should involves in black marketing or possess black money. In order to keep the businesses running in accordance to the laws it is essential that the taxes are paid in time. Competence of the Partners: In accordance to the laws of business, the partners cannot be minors. The partners need to stay together to run the business. In case the laws of partnership are not followed then the partnership company would be in trouble with the law. The minors cannot take any decision for running the company and they would be entitled to the profits earned form the company. Profit Sharing: The primary objective of the business is earning of profits. Hence the amount of share of the profits by the partners needs to be mentioned by the partners in the agreement. Hence once the agreement once made the partners have to abide by the profit rules of the agreement. Advantages of Partnership Business Some of the advantages of the partnership business have been mentioned below: Firstly, the establishment of the business is extremely easy; Secondly, the amount of resources present in this business is much more; Thirdly, the business is run by the partners and so the decisions in the business are made by the partners; Fourthly, the operational area is extremely flexible and Finally, the in most cases, all the partners share the risk factor in the business. Drawbacks of Partnership Business: However, there are a few disadvantages of partnership business as well. Firstly, the liabilities in this case are generally unlimited; Secondly, there exists no certainty with regard to the partnership life; Thirdly, usually in partnership cases the management tends to lack harmony amongst them; Fourthly, the capital amount in this type of business is extremely limited and Finally, the profit sharing cannot be transferred to the others without the permission of the partners in the company. Limited Company: The concept of limited company is more prevalent in the European countries. In this type of business structure the assimilation is such that the entire amount of accountability is with the shareholders of the company. This type of business structure is also called Limited Liability Company. However, later the name was modified to Limited Company (Mariotti and Glackin, 2013). Generally there exist two types of Liability Company. The first kind is known as the Public Limited Company and the second type is known as the Private Limited Company. In the case of Limited Company the money that remains outstanding of the company is usually removed from the shareholders of the company. In these kinds of companies the proprietorships can be transferred from one person to another very easily (Kaliski, 2007). There are a number of such Limited Companies which has been running through the generations. Formation of Limited Company: While establishing a Limited Company, the most essential thing to do is to complete the process of registration. The owner of the Limited Company needs to register the company in the Companies House. In accordance to the Act of Companies Act, 2006, all the Limited Company is required to have one director and one secretary. However, presently the inclusion of secretary is not required. The Companies House looks after the registered companies under the act. The estimated research shows that during the beginning of the 21st century there existed almost two million companies in the corporate market in the country. Merits of Limited Company: The corresponding investors exhibited adequate interests in investing into the Company.Additional benefit is derived from the phrase limited.All investors may favorably transfer shares into the firm, and that the agreements of it are quire flexible as well as transparent in nature as compared to others.All the dividends that the company pays to the investors are comparatively less taxable in comparison to others.The rate of paying taxes is considerably low in case of limited Company. Demerits of Limited Company: On account of legislative compulsion, accountancy cost is quite high in these companies.The Company secretary as well as directors controls the legal aspects under the Company Act 2006.In cases of Limited Companies, enforcements within legislature is higher like that of VAT or annual account reports of such Companies. Management Accounting: This concept refers to the approach to prepare reports relating management as well as accounting that represents the perfect numerical as well as financial data required by the organizational managers for taking important decisions in the shortest time period. Financial Accounting: This term refers to the approach that presents the annual report relating to the shareholders such as company balance sheets as well as income statements. It enables a firm to effectively understand the key financial status of the firm. This is prepared by the firm and meant for the investors, companys tax department, and also companys shareholders. Distinction between Financial and Management Accounting: Financial accounting refers to the approach to present annual report meant for the shareholders. on the other hand, management accounting presents weekly or monthly report meant for organizational managers or chief executive officers of firms (Kaliski, 2007). The report provided by the management accounting enables managers to have an idea about the amount of cash possessed by the firm, revenue generated from sales, accounts payable by the firm, amounts receivable by the firm, and provides several other statistical data related to the firm. Conclusion: The studies of research analyst show presence of different business units, these are Partnership business, Sole Proprietorship, and Limited Company. Several benefits are achievable from each business unit. Benefits of research analyst studies identify that Limited firms are better off as compared to other types. Disadvantages also exist in such business units. They also study significances of management as well as financial accounting within a firm for operating business successfully. For achieving the objectives of the firm, such study is required. These tools support the firm for understanding status of the firm. Recommendations: Each of the business has merits as well as demerits. All investors must pay attention to such merits and demerits. They must identify various business types that investors wish to operate in. they must attempt for minimizing the demerits of business units by focusing on the demerits carefully. References: Kaliski, B. (2007). Encyclopedia of business and finance. Detroit: Macmillan Reference USA. Mariotti, S. and Glackin, C. (2013). Entrepreneurship. Upper Saddle River, N.J.: Pearson/Prentice Hall. Mintzer, R. (2013). Start your own grant writing business. Irvine, Calif.: Entrepreneur Media. Oberrecht, K. (2010). How to start a home-based photography business. Guilford, Conn.: Globe Pequot Press. Sinclair, J. (2007). EBay business the smart way. New York, NY: Amacom.

The Shack by William P. Young - Book Review

'The Shack' by William P. Young - Book Review The Bottom Line The Shack by William P. Young has become a phenomenon. This book originally written by Young for his kids was rejected by mainstream and Christian publishers alike. Young and friends started their own publishing house to produce it, and now there are more than one million copies in print and it has topped bestsellers charts for weeks. The Shack does not have amazing character depth, and the dialogue sometimes seems forced; however, it is a thought-provoking book that is a worth reading as an entry into thinking about suffering and Gods role in the world. Pros The Shack delves into some of lifes biggest questionsThe Shack is easy to readThe Shack provides an artistic avenue for understanding Christian truths Cons The dialogue is forced some parts are cheesy - This isnt great literatureThere are some theological holes Description The Shack is published by Windblown Media.Published: May 2007253 pages Guide Review - The Shack by William P. Young - Book Review The Shack by William P. Young is a story about Mack, a man whose daughter is kidnapped and brutally murdered. A few years after her murder, Mack receives an invitation from God to meet Him at the shack where they found his daughters bloody clothes. Mack goes and works through the meaning of suffering as he spends the weekend with the Trinity, uniquely portrayed (God the Father is a large black woman, for instance). Why is The Shack so popular? Is it actually a must read? To the first question, I can only say that I think The Shack is asking some of the most important questions people can ask, and exploring the answers in a way that is very accessible. While reading, I understood its appeal these are the very questions that I wrestle with in my heart, and Young works through them in a very comforting way. As to whether The Shack is a must read, Id say, that depends. It sort of reminds me of the words, I love you. There is nothing especially unique about them, and they are extremely overused. From certain people or in certain situations, you are likely to dismiss or even be infuriated by hearing them uttered. Of course, from the right person, hearing them can be one of the most powerful experiences of your life. So with The Shack. This is a decidedly Christian answer in a somewhat shallow story with forced dialogue. Its not the best writing in the world, but I can easily see how if you read The Shack at the right moment, it has the power to change your life. I know Im still thinking about it, and I received enough gems from the novel to recommend it to others.

Alcohol Abuse Among Teenagers Essay Example

Alcohol Abuse Among Teenagers Essay Example Alcohol Abuse Among Teenagers Essay Alcohol Abuse Among Teenagers Essay Essay Topic: 7th Grade It’s really interesting that I find myself composing about something that non merely is commonsensible. but what is more. something that every one knows about in general but may non in peculiar. Alcohol usage among adolescents is a serious job and is responsible for decease and hurt in car accidents. physical and emotional disablement. impairment of academic public presentations. aggressive behaviour that causes a figure of other sociological jobs in households and among friends. It is besides the primary cause of condemnable behaviour and a prima cause of broken matrimonies. As we know it’s a wide subject hence I’ll expression at the function that alcohol dramas in the society and it’s impact on teenage dependence. Matter OF CONCERN ( Causes and effects ) The age when immature people are taking their first drink is going lower each twelvemonth. Many surveies show that preteens are experimenting with intoxicant and many are already heavy drinkers ( Cahalan 1997 ) . It may be hard for parents and instructors to believe that a 7th grade pupil can hold an intoxicant job. but a survey of pupil imbibing patterns shows that 5 % of seventh-grade male childs and 4. 4 % of seventh-grade misss are earnestly mistreating intoxicant ( Royce 1996 ) . That’s why we see the effects in footings of antisocial behaviour. school failure. attending shortage. larning disablements and route accidents among the adolescents. THE MAIN CAUSE? . . MEDIA. Despite the jobs caused to immature and old by intoxicant. society sends assorted signals to its young person. Media presents alcohol imbibing with equals as non merely acceptable but besides to see friendly relationship and as a romantic drink. Movies present a realistic image of intoxicant maltreatment. A study by scientific analysis corporation examined imbibing patterns on telecasting and found that out of 225 plans 701 alcoholic imbibing Acts of the Apostless were recorded which were against the voluntary codification ( Jean Lennane. 1995 ) of the spirits industry. The codification states that: a ) Any histrion shown imbibing must be over the age 60. a ) Any imbibing shown should be natural. reasonable and responsible. a ) Ads should non propose that imbibing intoxicant contributes toward societal. sexual or back uping success or as being a pre-requisite of relaxation. a ) Ads should non dispute or make bold people to devour intoxicant. We can see the ads any dark and justice instead how many don’t breach the voluntary codification. AVAIBILITY AND ACCEPTABILITY A prima cause is that alcoholic drinks can be easy obtained and these are socially more acceptable than other drugs. Parents. adolescents and pedagogues frequently fail to recognize the possible for jobs that alcohol nowadayss to the immature mind and organic structure ( Kay Healey. 1997 ) . At the clip when organic structure and emotions are maturating. frequent or inordinate usage of intoxicant can do irrapareable harm. Misconception: Drinking intoxicant is merely viewed as an grownup behaviour in the society. Alcoholic drinks are advertised and marketed as being associated with gender and love affair. but. infact intoxicant is a sedative which decreases overall sexual public presentation and dulls enjoyable feelings. ( Kay Healey. 1997 ) FAMILY FACTORS: Parental attitude and behaviour sing intoxicant usage drama of import function in how their kids view it’s usage. Evidence exists that a household history of antisocial and hapless parenting increases the hazard of holding kids who use intoxicant and other drugs. The place is the primary beginning of intoxicant for the immature stripling. ADOLESCENT DEVELOPMENT: Adolescents report that they drink for enjoyment. to bury jobs or to cut down emphasis and anxiousness in their lives. Adolescents. nevertheless are at increased hazard of going intoxicated while imbibing less than grownups because of their limited experience with intoxicant and smaller organic structure size. Depressed or those adolescents who have been physically or sexually abused may utilize intoxicant in an effort to get by with their psychological hurt DRUNK DRIVING Inexperienced drive combined with inexperient imbibing is a deathly combination. A study from National Centre For Health Statistics shows that motor vehicle accidents are the taking cause of decease among individuals Between 15-23 old ages of age. Although they may reserve the right to drive. but. of class no right to set the others in danger while accidents. OTHER EFFECTS: Underage imbibing has infinite effects and hence. it’s impossible to take all of them into history. Research shows that of those who began imbibing at the age of 18. 66 % later are classified with intoxicant dependance and 7. 8 % with intoxicant maltreatment. If a individual waits until the age of 21 before taking their first drink. these hazards lessenings by 60 % . ( Grant 103 ) Alcohol usage can impact adolescents wellness. household relationships and can besides put other members of the society in danger. It has a inclination to take down the productiveness and the quality of work being done and can do jobs in both one’s school and calling. Economic costs are besides an issue when it comes to underage imbibing. IDENTIFYING THE Problem: Identifying the adolescent intoxicant maltreater is hard but non impossible. Specific behaviour and features to watch for to find if intoxicant maltreatment is happening include the undermentioned ; a ) frequent absenteeism. B ) diminution in academic public presentation. degree Celsius ) deficiency of involvement in extracurricular activities d ) jobs with equals e ) self destructive behavior degree Fahrenheit ) deficiency of energy g ) deficiency of concern about personal well-being. H ) obvious marks of poisoning CONCLUSION: Alcohol maltreatment among adolescents and even younger kids is a quickly turning societal job. Alcohol is glamorized in films and telecasting. Beer commercials utilizing athleticss figures try to convert adolescents. As a society we send assorted signals to our young person about intoxicant usage. on the one manus we talk about it. gag about it. and handle it as non merely acceptable but besides desirable. On the other manus we recognize the jobs caused by intoxicant maltreatment. Death and hurts in traffic accidents. loss of productiveness. kid maltreatment. broken places and other serious social jobs linked to alcohol. Redress: In my suggestion. an intensive instruction plan supported by the community with qualified individuals and besides supported by the authorities in footings of fiscal support can positively alter the attitudes and cause important alteration in cognition about intoxicant. Schools can play an of import function to originate instruction and preventative attempts because they reach more pupils than any other topographic point. It besides involves complete committedness with extended planning. REFERENCES Â · Grant 1996. adolescent drug maltreatment. vol 76. pgg 84. 85. Â · Cahalan 1997. underage usage and maltreatment of intoxicant. pg 87 Â · Royce 1996. intoxicant. the national katzenjammer. pg 44 Â · Jean Lennane 1995. intoxicant. pg 56 Â · Alcohol. the facts. 1997. Australian authorities publication service. pg148 Â · Key Healey. 1997. Alcohol. The facts. pg 176 ADDITIONAL READINGS Â · Gall T. L. . 1996. Statistics on intoxicant usage. gale research inc. Â · Alcoholism. 1998. vol 64. Neil kessel and Henry Walton.

Emplyment interviews Essay Example | Topics and Well Written Essays - 750 words

Emplyment interviews - Essay Example The main disadvantages are high cost and lack of anonymity. Still, this type of interviews is crucial for effective recruitment because it allows certain standardization of description. To effect the standardization and control for which procedures are designed, they are presented in a specific format conveying information for a particular action to be taken (Sammar et al 2009). The second type is a structured interview. During this interview, the action may be only one step in a series of steps or the entire series. Once formalized in this manner, procedures need to be followed explicitly to achieve their objectives. Hence the rigidity of bureaucracy. Sometimes exceptions may be made to a formalized procedure, but in that case the manner of making an exception is also formalized. In a systems context, a procedure is like a hard-wired circuit. It ensures predictability. The main advantages are high reliability and level of control. The main disadvantage is a law level of personal involvement of an interviewer. The third type is behavioral interviews. Much of the workers' knowledge is conscious, obtained in schools, training, and / or on the job. But much of it is also subconscious, a distillation of experience in which personal solutions to problems encountered in the course of the workday may or may not have worked. The main advantages are the possibility to measure attitudes and accurate reflection. The main disadvantage is subjectivity (influenced by age, income level, race, etc.). The forth type is situation interview. The environment created within the focus group is one in which the conscious knowledge of the participants comes together, and insights are expressed that may be new or may have only existed under the surface. As he or she leads the workshop, an emerging pride is evidenced by the participants in the interview analysis they use to do their jobs to the standards required for quality performance. The advantages of this type are low variation in answers, a possibility to find a right candidate at the short period of time, and it is easy to come up with questions about specific situations. The main disadvantages are that it does not ensure further development of skills and knowledge of a candidate. Also, it is easy for a person to predict and find the right answer for all questions asked during the interview. The panel interview reflects an increasingly common phenomenon, management willingness to go beyond descriptions to achieve greater efficiency and higher productivity. The main advantage is effective tool for measuring communication skills and ability to socialize. The main disadvantage is that the interview can be confusing and a candidate can be taken aback. The computer interview will help companies to save time and analyze data with the help of computer programs. The main disadvantage is lack of personal interaction and communication. The video interview proposes great opportunities to save time and resources of the organization, thus it can be stressful and very subjective. The notion that every little thing that needs doing in order to get work done must appear in a job description is, of course, quite impractical and ultimately can destroy initiative (Sammar et al 2009). The best type