Stress Essay -- essays research papers

How to Deal With StressMany students go to school full time, and hold a part time job to earn money for school. Most students have about four classes, and each of the teacher’s of these classes gives an average of about an hour of homework each night; that averages out to four hours per night of homework, plus a part time job. School causes a lot of students stress because there are so many things to do, and so little time to do it. Stress is a normal part of everyone’s life; and is not a disease. It is not necessarily good or bad; however, reactions to stress can be harmful. Lack of time puts the stress on many students, and causes students to often procrastinate because they are constantly trying to meet deadlines and they don’t have the time to work on their assignments. Many students feel their grades are important; they need plenty of time to work on their work so they can do good. I can relate to them because if I get a low grade I get disgusted because I p ut a lot of time and effort in doing that assignment. But I think that a lot of the stress from school is caused, not only by the teachers, but also from the students to do well. Students put too much stress on themselves. A student just has to learn to manage their time well and just do as good as possible. Stress management involves the effort of that student to make emotional and physical changes. The degree of stress and the desire to make the changes will determine the level of change that will take place. If a student wants to change the amount of stress in their life, they have to be willing to work and manage their time properly, even if it means sacrificing hours from a job or a night out with friends to study for a test or write a paper. Many students feel an increase in stress and anxiety when writing a paper, meeting a deadline, or studying for an exam. This can cause twitching, trembling, muscle tension, headaches, sweating, irritability, fatigue, and even dry mouth (An xiety, Stress, and Tension). When talking about stress, there are many things that can influence a student. The five main topics that influence a student’s well being are attitude, physical well being, physical activity, support systems, and relaxation (World Book on Health, 235). Attitude: The attitude of a student can influence whether a situation or emotion is stressful or not. A student with a negative attitude will ... ...oolwork and go out with their friends. It is important that a student interacts with others because it boosts self-confidence and helps maintain social stability in their lives. Lastly, rule number five when dealing with stress is using relaxation techniques. There are many relaxation techniques such as: listening to music, daydreaming, sleeping, writing poetry and many others. Also a student dealing with stress should take time out of their schedule for personal interests and hobbies. Students need to take time from stressful situations and do what makes them happy and have fun. It is also good to take a mini vacation from time to time. This helps keep the stressful student’s mind off of things and allow them to retreat somewhere to think and relax. In conclusion, stress can be very harmful and have a lot of effects on a student’s body. Some stress is good, but a lot of it can be bad. The five ways a student can prevent and deal with stress can be very useful. The student dealing with stress just needs to relax and deal with their problems with ease, instead of making things hard on themselves. Things will fall into place; just have patients and life will be a lot less stressful.

Pension Plan Paper

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

Gloria Anzaldua

In the essay How to Tame a Wild Tongue from Borderlands/La Frontera, Gloria Anzaldua paints a moving portrait of the search for identity in a world that refuses to allow one. The physical borderland between the U. S. and Mexico helps create, but is also secondary to, the psychological â€Å"fence† that a person is put on when they are denied a culture and a place in society. Anzaldua talks about the dilemma she faced about her own language and how she represents herself through her chosen language, the confusion about their race, and what troubles she faced when teaching about Chicano literature.Anzaldua discusses her experiences growing up between many cultures. As a woman of many identities, she has suffered oppression because of whom and what she represents in an American culture that is threatened by anyone who is not of white color. When she talks about the several languages she had to speak to get by these barriers, she encountered most issues with those of Anglos. Anglo s were considered the England or English people.Anzaldua states, â€Å"On one side of us, we are constantly exposed to the Spanish of the Mexicans, on the other side we hear the Anglos’ [constant] clamoring so that we forget our language (454). She explicated the different ways Spanish people spoke, from standard Spanish to Chicano Spanish (in which consonants were dropped in some words or leave out initial syllables) to Tex-Mex (where words were English but with Spanish sounds). Anzaldua expressed it as a result of pressure on Spanish speakers to adapt to English.Another issue that Anzaldua points out was the Chicanas or Latinas having low estimation of their native language. Women felt uncomfortable speaking to their Latinas or Chicanas because throughout their whole lives they were absorb into the different native tongues from generations, what school taught them, or what the media demonstrated. But Anzaldua doesn’t want to contradict herself in that form. She take s pride in her language, before she does herself (451).When Anzaldua first taught high school English to Chicano students, she was on the verge of losing her job just because she wanted her students to read Chicano literature. But even before reading Mexican literature, she was always interested in the Mexican movies and music; but those Chicanos who were slightly Americanized, or as they say agringado Chicano, felt ashamed being caught listening to their music. There was also great difficulty in acknowledging that there is more than one way of being: people fear that which is different, even though its existence s the â€Å"other† is what defines them. The Mexicans would define themselves either as Raza when referring to Chicanos or tejanos when we are Chicanos from Texas. But it’s not enough to say you’re Hispanic to the Mexicans. If you were asked â€Å"what’s your ethnicity†, would you say you’re Hispanic: just to represent your culture or would you tell your true nationality? In finale, â€Å"yet the struggle of identities continues, the struggle of borers is our reality still,† says Anzaldua (456).

Facebook in Asia, Europe and North America Essay

The purpose of this report is to develop an insight about the growing use of the web and the number of business opportunities that resulted from it. The report describes some online business opportunities along with the pros and cons of stepping into such businesses. This report will later examine how Facebook has become a successful business enterprise and how it continues to develop in the competitive market of social networking. Introduction There are 389 million online users worldwide and most of them have home internet connections. Figure-1 in the Appendix shows internet user ship by world regions. The figure shows that the major chunk of internet users is in Asia, Europe and North America. The user ship among women and senior citizens especially in the US is increasing. The youth in the US spends a major proportion of their income using the internet and spends many times more than adults do via the internet. Businesses have realized that there are many marketing opportunities that can be realized through the internet. It is predicted that the online advertising expenditure will exceed $106 billion in 2011.   Search and Display advertisements will be the major type of internet advertisements and company spending in such advertisements is expected to grow by 50% till 2011. Online Business Opportunities Of Today Below are some types of online businesses opportunities: Affiliate marketing Affiliate marketing is a way of selling goods on the internet through affiliations or partnerships. The affiliate seller earns commissions for selling the other party’s products. The Amazon.com was the pioneer of the affiliate marketing concept(Holzner,2008). Network marketing Network Marketing is a direct marketing technique. The goods are generally promoted directly using word of mouth and references to consumers in return for compensations. Promoters can keep their own sales force and also earn part of the revenues the sales force brings to them. Niche marketing It is not feasible to compete with bigger and established businesses online or otherwise as these businesses have the necessary resources and expertise to drive out smaller competitors. Through niche internet marketing one can identify the areas ignored by these huge companies and cater to them effectively and efficiently. Hence this requires limiting the focus and target customers. Selling a specialty product or service is an example of niche marketing(Goldman,2008). Blogging One can sell advertisements on blogs and make money as viewership increases. Topics such as love and relationships generate more traffic. Selling private label rights products In such a business you have the authority to modify and sell a pre-existing product such as an online book. The seller even has the right to sell the product under his own brand name and keep all the profits earned.   Email marketing This is a great way to promote goods and services using email. Sending personal emails to target customers regarding latest promotions, sending newsletters and carrying out promotions on third party sites are some examples of email marketing. EBook Writing Talented writers can access sites such as elance.com to find customers .Bidding on subjects you are knowledgeable about is the best approach(Gillin,2008). Online Business Advantages Following are the advantages of starting a business online:  ·Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   The capital and overhead costs are low as there is no need to acquire new assets.  ·Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   You have control over your life. Hence you are your own boss.  ·Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Internet connection is easy to acquire. The speed of the internet is a bonus and not a requirement. Internet businesses are often private and do not require too much interaction with the outside world(Jag,2008).  ·Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   There is no need to commute to another location.  ·Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   There is no fixed timing. Work schedules are flexible. One can take a vacation or work part time.  ·Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Internet allows access to millions of people worldwide efficiently and effectively.  ·Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   The internet provides many promotional opportunities often for free.  ·Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   One can start many businesses at once.  ·Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   The internet business does not require good communication and sales skills. However one must be hard working and determined(Gerakines,2008). Online Business Disadvantages Computer Skills The business owner must be computer literate order to work efficiently. This must be so regardless of the fact that he can hire experts to work for him. Privacy issues Even though many good security mechanisms can be used to protect information online, there are still security issues especially with credit card transactions. Confidential information can be hacked and misused relatively easily. Intellectual Property Rights Law enforcing bodies find it hard to impose copyright restrictions on online businesses as effectively as they can on other businesses. This is because internet is without boundaries. A business plan can easily be copied and regardless of its origin(Facebook,n.d.). Waste The internet is accessible to everyone hence focusing communication to the right market is difficult and leads to wastage. Distractions Interruptions from family, friends, pets, television etc can affect productivity( Veer,2008). Motivation Internet businesses require the owners to be self disciplined and self motivated. It is tempting to delay tasks as there is no accountability to anyone but to oneself. Balance Jiggling family, friends and the online business can be even harder when one has a full time job or other online businesses.

Chinese History Assignment Example | Topics and Well Written Essays - 2250 words

Chinese History - Assignment Example Chinese wooden construction features one of the fundamental principles characterizing classical Chinese architecture, that is, the use of JIAN module. The latter bears some form of semblance of modular prefabrication concept used in modern architecture. Carpenters in traditional Chinese architecture used this module as a standard unit for construction of all buildings. The JIAN constituted a rectangular space characterized by the repetition of adjoining structural frames. Unlike the Chinese Script modular system, which, although old, can be described as contemporary architecture, Chinese wooden construction is much older. This system has been in existence for multiple millennia (Ledderose 103). A principal similarity, however, lies in the fact that both modular systems make use of repertoire, or repetitive utilization of standard units, in order to develop the whole. Both systems also constitute methods of mass production in the architectural realm, which apply intricate mathematical formulae and codification of measurement systems, to foster efficiency of large-scale construction. The distinctive difference is that Chinese Script is a form of architectural decoration, whereas Chinese wooden construction revolves around the creation of an actual building. In regard to development or creation, the Chinese Script begins with the basic elements or single strokes. These are the simplest units in a series, and constitute the character â€Å"transformation† (hua) and the character â€Å"supreme† (tai). These building blocks grow in complexity from the single stroke level, through the intermediate level, to the complex level featuring complete units of constituent characters. These components, also known as modules, make up interchangeable building units, which can be placed together in various combinations, to eventually create written characters or â€Å"Chinese Script†, which is still evident in modern Chinese buildings (Ledderose 10).

Property rights under land laws Case Study Example | Topics and Well Written Essays - 1500 words

Property rights under land laws - Case Study Example Similarly, a lease is a payment made by a person to the owner of the property for his or her use of the property. In this case, a verbal lease was agreed between Imran and Zac and Julie. We will discuss, how Emile, can treat a verbal lessee, after gaining control of the property in the latter part of this essay. Similarly, this case will also look at the position under which Aunt Mildred is in because her share in the property is not documented and how things could have been different if her share would have been documented. JULIE AND ZAC sells the property which was registered in their name to Emile. In other words, the rights of ownership of land are transferred from ZAC and JULIE to EMILE. However, even after the ownership of the land has changed, the parties to whom the property rights were granted in the form of lease, easement and deeds remain intact. In other words, it is binding upon EMILE to honour these rights. The proprietary nature of the rights is such that it is enforceable on parties other than the original signatories of these contracts. This relationship is expressed in FIGURE 2. The above clause clearly shows the fact that Imran, Rajindar are going to continue to enjoy these rights provided by the original owners Zac and Julie. These rights are supported by the LAW in section LPA1925.2 However, as far as Aunt Mildred is concerned, she might face difficultly as her name is not registered as partial owner and her share is not documented unlike Zac and Julie. Since, her name is not included as the partial owner of property, she is not the rightful owner of the property and she has not legal rights over the property in legal terms. As a result of this, unless Zac and Julie decide to pay her back, or she hires a tactful lawyer to have her claim over Zac and Julie settled, she enjoys no rights over the p

The Relationship between Eliezer and his Father Essay

The Relationship between Eliezer and his Father - Essay Example Hence, in the beginning of Night, the relationship between Eliezer and his father is one of respect and obedience rather than love and affection. Then the members of the family separate from each other and Eliezer and his father arrive at the camp. Here for the first time, Eliezer sees his father cry for him. He cries for the fate that awaited his son and wished that he had gone with his mother (Wiesel 30). During this stage of the novel, Eliezer notices his father’s love for him and he reciprocates it appropriately with care and affection. Eliezer realized that the only reason his father wanted him to be with his mother because he does not have the strength to see his own son being assassinated in front of his own eyes (Wiesel 30). During these tough times, they are a source of support for each other. The relationship between them changes from one of respect to one of affection and care. However the cruelties around them make a profound impact on their relationship. In spite of all the negativities, Eliezer clung onto his father for support and believed that their bonding and love was more important than self preservation. This event actually symbolizes their future relationship and comes as a warning to Eliezer that he should love and care for his father even during the hardest of times (Wiesel 48).