Educational psychology Essay Example for Free

Instructive brain science Essay Familiarity is† a proportion of the reader’s skill at deciphering and perceiving sight words with automaticity at a predetermined perusing level† (Pennington, 2013). It is accepted that the higher the degree of familiarity, the higher the degree of cognizance. Familiarity includes three significant zones: sound, pacing, and expressing. Sound is the example of pitch change when perusing an entry. It permits the crowd to tell when there’s fervor or even an inquiry. Pacing is the speed wherein the understudy peruses a given entry, and expressing permits the understudy to utilize â€Å"meaning and structure wellsprings of information† to assist them with taking care of issues as they are perusing (Reading Recovery, n. d.). With the end goal of this assignment, I will portray a three-day proficiency unit including the systems, exercises, and the purpose behind both. The primary day of the unit to improve familiarity will include choral perusing. Choral perusing is the point at which the understudies all read together as one. In addition to the fact that it improves familiarity, yet in addition self-assurance in understudies who may somehow or dislike to peruse before the entire class. It is additionally useful for building jargon. For the choral perusing some portion of the unit, I will utilize the book, Chicka-Chicka-Boom-Boom. This book has text with a rhyming example which is an astounding method to improve familiarity. For the following day’s unit, I will utilize accomplice perusing to attempt to improve familiarity. The understudies will be combined in gatherings of two, one with a higher perusing level to enable the lower to level peruser. Each will peruse each other page from the book Alexander and the Terrible, No Good, Very Bad Day. This book has a rhyming example which improves familiarity. Accomplice perusing empowers collaboration and supports the friend helped learning. The two understudies will re-read missed words to one another to help their partner’s perusing. The third day of the proficiency unit will be an understanding theater. â€Å"Reader’s Theater is an emotional introduction of a composed work in a content form† (Teaching Heart, 2008). Understudies are given a section from a content and work on perusing their part with expressive voices and motions. Reader’s Theater tends to each of the three parts of oral understanding familiarity: sound, pacing, andphrasi ng. Studies show that it â€Å"enhanced oral perusing word acknowledgment, appreciation, and furthermore supported certainty and inspiration toward reading† (Millin Rinhart, 1999). The understudies will peruse the book, The Very Hungry Caterpillar by Eric Carle. They will split into gatherings of five youngsters, all with various understanding capacities, and every peruser will be relegated a number from one to five. They will each be given a content with the various parts featured with numbers one to five and read their specific allocated part. Every one of the three picked procedures bolster the three pieces of oral understanding familiarity: sound, pacing, and stating. Rehashing these methodologies will help perusers of all levels to improve their oral understanding familiarity and all the while, construct their confidence and build up an increasingly inspirational demeanor towards perusing. References Millin, S. K., Rinehart, S. D. (1999). A portion of the advantages of perusers theater support for second-grade title I understudies. understanding examination and guidance. Casually distributed original copy, University of West Virginia, Morgantown, West Virginia, , Available from Title I. Pennington, M. (2009, June 15). [Web log message]. Recovered from http://penningtonpublishing.com/blog/perusing/how-and-why-to-instruct familiarity/Teachers Heart. (2008, July). Perusers theater. Recovered from http://www.teachingheart.net/readerstheater.htm

Development of Railways and it's impact on the society Essay

Advancement of Railways and it's effect on the general public - Essay Example 1). This paper contemplates the components causing the development of railroads in Europe and its effect on the general public. The introduction of railroads occurred in the year 1767 when the iron rails were laid unexpectedly at Coalbrookdale. The early railroads were utilized in the French Wars that were completed somewhere in the range of 1790s and 1800s. At Pen-y-Darren, in the year 1804, the Trevithick’s Wylam train was utilized which was one of the principal types of railroad. After four years at Euston, the Trevithick’s Catch-me-who-can was utilized. The Blenkinsops rack train and the Hedleys Puffing Billy were presented progressively in the years 1812 and 1813 separately. The Stephenson’s Blocher was utilized in 1815. Stephenson made the Stockton to Darlington railroad line that was 27 miles of 4 8â ½ track in the length was opened in the year 1825 (historyhome.co.uk, 2011). The primary travelers were conveyed by the Locomotion 1. Joseph Hall in 1825 built up the Cort’s puddling process just as the moving procedure. Coke was supplanted by coal with the hot impact technique proposed by Neilson in 1828. The 30 miles in length railroad line driving from Manchester to Liverpool was started in the year 1830. In 1833, a railroad line for the transportation of coal was begun from Liecester to Swanington. Daniel Gooch built the task of the London †Bristol line development. The Isambard Kingdom Brunel attempted this venture in 1835. This denoted the start of the Great Western Railway that was totally level over a length of 85 miles. The London - Bath †Briston railroad line and the Birmingham to London rail route line were begun in 1838. Till the year 1838, the complete length of railroad lines that had been made was 500 miles. In simply a question of ten years till 1848 the development of the railroad turned out to be wild to such an extent that the all out length of rail line lines expanded from 500 m iles to 5000 miles. â€Å"The

Can Medical Debt Affect Your Credit - OppLoans

Can Medical Debt Affect Your Credit - OppLoans The Consequences of Medical Debt The Consequences of Medical DebtUnpaid medical bills can end up on your credit report.The cost of receiving medical care is a big problem in the United States. Not only are one-third of GoFundMe campaigns related to covering medical bills, according to a 2018 interview with the organization’s CEO, but various sources in recent years have also tagged medical debt as a leading cause of bankruptcy.Even for folks who don’t end up going bankrupt over their medical bills, there are still several ways that these debts can negatively affect their life. Excessive medical debt can deplete savings and tank your credit score, leaving you vulnerable during a future financial emergency and relying on no credit check loans, payday loans, and cash advances to get by.The relationship between medical debt and credit isn’t exactly a straight line. But while medical debt doesn’t necessarily affect a person’s credit score, there is one fairly direct path that can be followed from high medical c osts to bad credit.First things first: debt affects your credit scoreWhen you take out a personal loan or put a balance on your credit card, the amount that you borrow ends up on your credit reports. These are documents that track your history as a borrower and user of credit, typically over a seven-year period (although some information, like bankruptcies, can stay on your report for longer). Credit reports are maintained by the three major credit bureaus: Experian, TransUnion, and Equifax.Your credit score is based on the information contained in those reports. The most common type of credit score is your FICO score, which is based on a scale from 300 to 850. The higher your score, the better your credit.When it comes to debt, your credit reports not only track the number of accounts you have open, but they also tally the amount of money you owe on each account. Payment history is the most important part of your credit scoreâ€"it makes up 35% of your overall scoreâ€"but your total debt is a close second, comprising an additional 30%.Owing too much debt will have a negative impact on your credit score. This is especially true if you owe a large amount of high-interest consumer debt through credit cards and personal loans. Ten-thousand dollars in credit card debt will likely have a much larger negative impact on your score than $100,000 in mortgage debt.Medical debt can fall into a gray area and doesn’t necessarily go on your credit reports â€" but it can.The ambiguity of medical debt“An unpaid medical debt will likely not show up on your credit report,” said Mike Pearson, founder the personal finance site Credit Takeoff. “This is because unlike, say, a credit card company, your doctors office or hospital probably doesnt directly report payments to the three credit bureaus â€" which is how information shows up on your credit reports in the first place.”However, just because your health care providers aren’t reporting your unpaid bills directly to t he credit bureaus, they may still hire someone to take care of dealing with the outstanding balances for them. As a result, owing a large amount of medical debt can still easily tank your credit score. As Pearson put it: “Youre not in the clear yet.”Debt collection accounts  Banks, credit card companies, and other types of personal lenders report information to the credit bureaus â€" and many landlords report to them, as well. Meanwhile, debt collectors also report to the credit bureaus, but they don’t report loans or credit cards; they report unpaid debts, also referred to as   “collection accounts.”If you stop paying your credit card, it will get sent to collections and eventually show up on your credit report as one of these collection accounts. The same is true of personal loans, installment loans, and other unsecured debts â€" including medical bills.“If you continue to ignore the medical bill, what your medical provider will likely do is turn your account over to a collection agency,” Pearson said. Its at this point the bill may turn up on your credit report.”In addition to that, unpaid medical debt won’t just affect your credit, it could drop your score from good to bad in one fell swoop. “Having an unpaid medical bill on your credit report can drop your credit score up towards 100 points,” Pearson said, “and can remain on your account for seven years.”Tips for handling medical debtThe threat that unpaid medical debt poses to your credit score and your overall financial well-being isn’t just theoretical â€" it’s very real. Bankruptcy attorney Joy Alford-Brand says she’s seen hundreds of credit reports full of negative entries from debt collectors who were collecting on medical debt. Here’s how she recommends managing the fallout:Maintain careful records. For those who are struggling under the weight of their medical bills, Alford-Brand says that your best weapon is organization. “Make sure you are keeping careful reco rds about your debt. Medical debt can be incredibly confusing; dont get caught in the trap of not knowing what you owe to who and why, she said. Check your bills for accuracy, too. Information is entered by humans and they can make mistakes. Small mistakes on medical bills can be costly.”Know your rights. Alford-Brand makes clear that you should know your debt collection rights. “Debt collectors regularly, and blatantly, violate the Fair Debt Collections Practices Act. Make sure you are familiar with it and holding debt collectors to the letter of the law.”Consider all options. While bankruptcy should never be your first option â€" especially when it comes to your credit score â€" Alford-Brand lays out how it can still help you discharge those debts once all other options have failed. “While it is not pleasant to consider declaring yourself insolvent, the promise of a fresh start can be worth it if you are suffering under a mountain of medical debt,” she says. “Medical d ebt is routinely discharged in bankruptcy, and while it stays on your credit for 10 years, the automatic stay and the discharge injunction can help you get back on your feet after a traumatic medical experience.”Moving on past medical obligationsMaintaining a good credit score is an important part of your financial health â€" but when it comes to digging out from underneath a mountain of medical debt, maintaining good credit isn’t always possible. In cases like that, building up a well-stocked emergency fund can go a long way to providing you some financial stability, even if you have lousy credit.To learn more about how to build your savings and plan for major life expenses check out these related posts and articles from OppLoans:Save More Money with These 40 Expert TipsWhat Would a Recession Mean for You?Emergencies and Divorce: How to Plan For Worst-Case ScenariosHow to Save Money Every WeekContributorsJoy Alford-Brand  became a licensed attorney in North Carolina in 1999.   She has practiced bankruptcy law for 17 years. In 2015 she published a book on personal finance based on her experience as a bankruptcy attorney called Money Basics, Keeping It and Growing It. She also founded NewCashView.com to teach people basic personal finance techniques to help them avoid filing for bankruptcy and learn to be financially empowered. Follow her on Instagram  @joyalfordbrand.Mike Pearson is the founder of Credit Takeoff, a research-driven personal finance site for people looking to improve their credit. A proud member of the 800 Credit Club, Mike writes about practical steps that everyday consumers can take to increase their credit scores. His advice on credit repair and credit scores has appeared in QuickBooks, Go Banking Rates, and MortgageLoan.com.

Analysis Of Where Are You Going, Where Have You Been

A number of the stories, graphic memoirs and poems we discussed in class have introduced us to women who have been trapped in some way in their lives. Henrik Ibsen’s A Dolls House (1879) and Charlotte Perkins Gilman’s â€Å"The Yellow Wallpaper† (1892) both demonstrate women being trapped by men in a patriarchal society in the nineteenth century. However, Joyce Carol Oates’ â€Å"Where are you going, where have you been?†(1974), Jamaica Kincaid’s short story â€Å"Girl† (1978) and Marjane Satrapi’s graphic novel Persepolis (2005) are about social norms and girls being sexualized at a young age in the 20th century. In A Dolls House, Torvald has a very narrow definition of women s roles. He believes that it’s a woman duty to be a mother and a good wife, however he thinks women are helpless and childlike. Nora’s understanding of freedom changes during the play. In the first act, she believes that she will be â€Å"free† as soon as she repays her debt, because she will be able to devote herself to her domestic responsibilities. However after she gets blackmailed by Krogstad she reconsiders her understanding of freedom and questions whether she is happy in her house. By the end of the play, Nora seeks a new kind of freedom. She wishes to be relieved of her family obligations to pursue her own ambitions, beliefs, and identity. Unlike the other texts â€Å"The Yellow Wallpaper† literally trapped inside a room, but just like A Doll’s House the women feels trapped by her husband. The story revolvesShow MoreRelatedAnalysis Of Where Are You Going? Where Have You Been? `` Essay929 Words   |  4 Pagesimagine a better world and becoming better people. Thoughts allow us to logically make decisions. Beliefs allow us to have hope. In Joyce Carol Oates â€Å"Where Are You Going? Where Have You Been?† and in Nathaniel Hawthorne â€Å" Young Goodman Brown† the protagonists are both presented with fantasy-like situations and we see how they deal with them. In â€Å"Where Are You Going? Where Have You Been?† Connie is an average everyday girl who wants to free herself from authority instead of being a little girl. In â€Å"YoungRead MoreAnalysis Of Where Are You Going Where Have You Been1094 Words   |  5 PagesWhere are you going, Where have you been? â€Å"Where are you Going, Where Have You Been?† is a story written in 1966 by Joyce Carol Oates. It was originally published in Epoch magazine, but now it is in many short story anthologies. The story tells of a young girl named Connie, who doesn’t want to grow up, and is kidnapped by Arnold Friend one day when she is home alone. It is based on an American serial killer Charles Schmid, who lured young women to the desert where he murdered them. I first readRead MoreAnalysis Of Where Are You Going Where Have You Been1205 Words   |  5 PagesIn her short story â€Å"Where Are You Going, Where Have You Been?† Joyce Carol Oates depicts the journey of Connie, a beautiful, mistreated, 15 year old girl yearning for attention and the loss of her innocence along the way. Oates creates this story around four murders by Charles Schmid and retells them with her own style, giving internal events the excitement, suspense, and climax normally associated with external events . Oates utilizes the demonic adversary, Arnold Friend, to awaken Connie from theRead MoreAnalysis Of Where Are You Going Where Have You Been1371 Words   |  6 Pagesthousands of years there have been many different writers, while being unique and talented in their own way. Joyce Carol Oates, the author of â€Å"Where Are You Going, Where Have You Been†, is no exception. However, while writers may be talented and unique in their own way, the readers will have their own opinions about the stories. It is rare for a reader to read a story without having a critical outlook on a few of the stories elements. â€Å"Where Are You Going, Where Have You Been† is a story that lacksRead MoreAnalysis Of Where Are You Going Where Have You Been1485 Words   |  6 PagesLots of people like to think they are in control of everything around them, but nobody can really understand or grasp something that large. â€Å"Where are you going, Where have you been,† is a short story con cerning a young girl in a rush for freedom, which she quickly regrets. The story is based in the late 60s, and the main character, Connie, is fascinated with the new rebellious trend the 70s bring. She enjoys the new fashion trends, the music, everything about it excited her. Connie always thoughtRead MoreAnalysis Of Where Are You Going Where Have You Been914 Words   |  4 PagesKatie Gonzales Professor Golden November 7,2017 Essay â€Å"Where Are You Going, Where Have You Been?† is a short story written by Joyce Carol that Oates in 1966. Oates based the short story on the well known serial killer Charles Howard Schmid, then wrote the article â€Å"Pied Piper of Tucson† by when he cruised an area in Tucson known as the Speedway in the 1960s, picking up girls.In 1985 Joyce Chopra along with her husband Tom Cole wrote the screenplay. Chopra and Oates portray several differences betweenRead MoreAnalysis Of Where Are You Going, Where Have You Been 1148 Words   |  5 PagesJoyce Oats short story, â€Å" Where Are You Going, Where Have You Been,† is a great read on many different levels. Oats displays the effects of youthfulness in a teenage girl named Connie. The story is a gripping story that unveils the weakness of a teenage girl. Connie could hardly validate fantasy from reality. She delights herself as a beautiful girl who understands the basic mores of life. Her need for boys attention makes her pride herself as a shinning example of beauty. Connie finds desire inRead MoreAnalysis of â€Å"Where Are You Going, Where Have You Been?† Essay1018 Words   |  5 PagesHurst 1 Allison Hurst Professor Ben Mayo English Comp II 30 April 2011 Analysis of â€Å"Where Are You Going, Where Have You Been?† by Joyce Carol Oates In 1966, Joyce Carol Oates published her short story â€Å"Where Are You Going, Where Have You Been?†. Oates was inspired to write this story after reading about a serial killer that was referred to as â€Å"The Pied Piper of Tucson†. Oates was disturbed by the number of teenagers that this killer was able to persuade to help him and keep his secretsRead MoreLiterary Analysis Of Where Are You Going, Where Have You Been Essay878 Words   |  4 PagesLiterary Analysis of, Where are you going, Where have you been By: Joyce Carol Oate’s In Joyce Carol Oate’s, â€Å"Where are you going, Where have you been†, a young teen by the name of Connie is in a stage of what appears to be rebellion. Along with many other teens, Connie’s parent’s oblivion to what she does outside of the house allows it to continue and worsen. Since Connie not being held accountable for her actions, it leads her down paths of destruction. Are Connie’s bad decisions really herRead More Critical Analysis of Where Are You Going, Where Have You Been?857 Words   |  4 PagesIn Where Are You Going, Where Have You Been? the author, Joyce Carol Oates, essentially asserts that the nuances of ones personality are not generated from within, but rather shaped by external circumstances. This is an argument whose justification is abundantly clear in the inner conflict of Connie, the protagonist of the book. The source of that struggle is her unstable relationship with her family, which ultimately results in her identity conflict. As one who always been deprived

Johannes Vermeer Bio - Dutch Baroque Painter

Movement, Style, School or Type of Art: Dutch Baroque Date and Place of Birth: October 31, 1632, Delft, Netherlands This was, at least, the date on which Vermeer was baptized. There is no record of his actual date of birth, though we assume it was close to the above. Vermeers parents were Protestant Reformed, a Calvinist denomination that held infant baptism as a sacrament. (Vermeer himself is thought to have converted to Roman Catholicism when he married.) Life: Perhaps appropriately, given the scant factual documentation about this artist, any discussion of Vermeer must begin with confusion over his real name. Its known that he went by his birth name, Johannes van der Meer, shortened it to Jan Vermeer later in life and was given the third moniker of Jan Vermeer van Delft (presumably to distinguish him from an unrelated family of Jan Vermeers who painted in Amsterdam). These days, the artists name is correctly referenced as Johannes Vermeer. We also know when he was married and buried, and civic records from Delft indicate the dates Vermeer was admitted to the painters guild and took out loans. Other records tell that, after his early death, his widow filed for bankruptcy and support for their eight minor (the youngest of eleven, total) children. As Vermeer did not enjoy fame - or even a widespread reputation as an artist - during his lifetime, everything else written about him is (at best) an educated guess. Vermeers early work concentrated on history paintings but, around 1656, he moved into the genre paintings he would produce for the rest of his career. The man seems to have painted with painstaking slowness, dissecting a whole color spectrum out of white light, executing near-perfect optical precision and reproducing the most minute details. This may have translated to fussy from another artist, but with Vermeer it all served to highlight the personality of the pieces central figure(s). Possibly the most amazing thing about this immensely famous artist is that hardly anyone knew he had lived, let alone painted, for centuries after his death. Vermeer wasnt discovered until 1866, when the French art critic and historian, Thà ©ophile Thorà ©, published a monograph about him. In the years since, Vermeers authenticated output has been variously numbered at between 35 and 40 pieces, although people hopefully search for more now that they are known to be both rare and valuable. Important Works: Diana and her Companions, 1655-56Procuress, 1656Girl Asleep at a Table, ca. 1657Officer with a Laughing Girl, ca. 1655-60The Music Lesson, 1662-65Girl with a Pearl Earring, ca. 1665-66Allegory of the Art of Painting, ca. 1666-67 Date and Place of Death: December 16, 1675, Delft, Netherlands As with his baptismal record, this is the date upon which Vermeer was buried. Youd want to assume his burial was very near to his date of death, though. How To Pronounce Vermeer: vur ·mear Quotes From Johannes Vermeer: No, sorry. We have nothing from this man of mystery. We can only imagine what he might have said. (One guess, with eleven children in the house, would be the occasional plea for quiet.) Sources and Further Reading Arasse, Daniel; Grabar, Terry (trans.). Vermeer: Faith in Painting.Princeton : Princeton University Press, 1994.Baker, Christopher. Vermeer, Jan [Johannes Vermeer]The Oxford Companion to Western Art. Ed. Hugh Brigstocke. Oxford University Press, 2001.Grove Art Online. Oxford University Press, 6 November 2005.Franits, Wayne. Vermeer, Johannes [Jan]Grove Art Online. Oxford University Press, 6 November 2005.Read a review of Grove Art Online.Montias, John M. Artists and Artisans in Delft, a Socio-Economic Study of the Seventeenth Century.Princeton : Princeton University Press, 1981.Snow, Edward A. A Study of Vermeer.Berkeley : University of California Press, 1994 (revised ed.).Wheelock, Arthur K.; Broos, Ben. Johannes Vermeer.New Haven : Yale University Press, 1995.Wolf, Bryan Jay. Vermeer and the Invention of Seeing.Chicago : University of Chicago Press, 2001. Videos Worth Watching Dutch Masters: Vermeer (2000)Girl With a Pearl Earring (2004)Vermeer: Master of Light (2001)Publisher websiteVermeer: Light, Love and Silence (2001) See more resources on Johannes Vermeer. Go to Artist Profiles: Names beginning with V or Artist Profiles: Main Index

Middle Childhood Observation Essay - 681 Words

For my middle childhood observation I chose a 10 year old female by the name of Mycah Landry. Just to give you a bit of a background, Mycah attends a magnet school and makes straight A’s. She is a very smart young girl. We will start off by comparing Mycah’s physical development to that of Berger’s in the text. As documented in the text â€Å"Unlike infants or adolescents, school-age children’s growth is slow and steady. Self-care is easy –from brushing their new adult teeth to dressing themselves, from making their own lunch to walking to school. In these middle years, children depend less on their families and do not yet need to cope with the body changes and impulses of adolescence. Muscles become steadily stronger.† From my observation I†¦show more content†¦Children apply their new reasoning skills to concrete situations-that is, situations with visible, tangible, real things. Children become more systemic, objective, scientific –and educable. One logical concept is classification, the organization of things into groups according to some characteristics that they share. An experiment that Piaget conducted to reveal a children’s understanding of classification is, and examiner shows a child a bunch of nine flowers-seven yellow daises and two white roses. The examiner makes sure the child knows the words flowers, daises, and roses. Then comes the crucial: Are there more daises or more flowers?† I conducted the same experiment with Mycah and she answered there are more flowers. So it is to my findings that Mycah has a clear understanding of classification. Lastly I will be comparing Mycah’s psychosocial development to that of Berger’s accounts. As explained in the text, steady growth, brain maturation, and intellectual advances make middle childhood a time when children gain independence and autonomy. They acquire an â€Å"increasing ability to regulate themselves, to take responsibility, and to exercise self-control†-all strengths that make this a period of positive growth. As I stated earlier in my observation report I observed Mycah as being very independent, and capable of taking responsibility for things. There is also a portion of the text where Berger discusses friendship and social acceptance. I satShow MoreRelatedMiddle Childhood Observation843 Words   |  4 PagesAn Observation of Middle Childhood Monica Thomas University of St. Thomas EDUC 5339: Human Growth and Development Dr. Tera Torres The following observation is of my own child. Isabel is seven years old and on this day she was playing with best friend at home. The other child is the same age, yet Isabel is quite taller and looks as if she is older. She wears glasses for her nearsightedness. Berger (2011) states is myopia – nearsightedness vision is the most common problem in middle childhoodRead MoreMiddle Childhood Observations1031 Words   |  5 PagesAlexander, Enrique, and Alexis are the names of the children I observed. They have different gross motor skills and fine motor skills. However, their differences are in the sophistication of each ability. Alexander, who is 7 years old is very active. He was jumping and trying to count by jumping on the tile floors to see how many there were across the living room. He is developing typically to his age. What has influenced this level of physical development is the amount of myelin in the brain increasesRead MoreChild Observation: Middle Childhood1388 W ords   |  6 PagesCHILD DEVELOPMENT CHART: MIDDLE CHILDHOOD (7-11 years) Early Childhood Development YOUR CHILD DEVELOPMENT CHART: MIDDLE CHILDHOOD (7–11 YEARS) SECTION 1: MAJOR DEVELOPMENTS | |[pic] [pic] | |BIOSOCIAL |Brief Description of Example Read MoreMy First Observation Of The Middle Childhood1182 Words   |  5 PagesMiddle Childhood. Isabella is a 7 years 10 months old girl, who was born premature in Norman-Oklahoma; when she was born weight 4 pounds and 5 oz. and her height was 17.5 inches. I knew by her mom that she spent only 8 days in the NICU at the hospital before coming home with them. I observed Isabella in her house, she live there with her mom, dad, a fish and a dog. The observation was realized when I was visiting my friend’s house; I observed the girl in her environment for approximately two andRead MoreChildren Are Our Pillars For Tomorrow Essay1720 Words   |  7 Pagesdevelopment by using case study method along with child observations and parent interview. Given the circumstances of long distance, Skype is used to observe the child and conduct the parent interview. Matthew, who was born and raised in Hong Kong, is an outgoing and smart 7th grader. He is a 10-year-old Chinese boy growing up in a middle class family. He also lives with his parents and a 19-year-old sister who is a college s tudent. Middle childhood is the best period to describe the age Matthew is inRead MoreMiddle Childhood1067 Words   |  5 PagesObservation and Analysis: Ten Year Old Male In middle childhood, children continue to learn and build cognitive abilities as well as physical skills. During this stage, children go through growth spurts which include changes in height, weight, and increases strength and stamina. Many theorists developed many theoretical interpretations that will tie in the whole developmental status for middle childhood stage whether it is physical, biological, socio-emotional, or cognitive development. SigmundRead MoreBiological Aspect of Early Childhood Essay1629 Words   |  7 PagesThe transitional life span following toddlerhood is early childhood. Early childhood begins at the age of 4 years old to 6 years old. During the early childhood stage young children become very physically active, their language become more complex, and the evolution of imaginative and elaborate nature of play occurs. Young children at the early childhood stage also begin preschool. According to Piaget, a child at the early childhood begins to have more of an abstract and logical way of thinking.Read MoreReflection Of A Group Of Middle Aged Adults Essay1438 Words   |  6 PagesThis paper is a reflection of a group of middle-aged adults that discuss the biological, cognitive and psychological issues this group experiences. It is based on my observations and my interactions during my assignment one and from assignment two, the readings and lectures this research will describe the most important issues this life span is facing. These issues are evidence based from interactions, observations, and readings. I have, had interaction with this life span segment and reviewed literatureRead MoreChallenges Of Children Face When They Start School1703 Words   |  7 PagesWhat are the challenges that children face when they start school? Transition from early childhood to middle childhood involves many milestones in a child’s life, but none quite as significant for both parent and child as when it is time to start fulltime school. Even when a child has been attending pre-school nursery, private nursery, a childminder, or nanny, it is still a major event in any parent and child’s relationship, and as such can cause a lot of anxiety for either or both child and parentRead MoreKindergarten Classroom Observation Report Essay1343 Words   |  6 PagesIn electing to observe a kindergarten class, I was hoping to see ‘real world’ examples of the social development, personality types and cognitive variation found within the beginning stages of â€Å"Middle Childhood† as discussed within our text. On April 1, 2010, I was welcomed into Mrs. Smith’s all day kindergarten class at the O’Dea Core Knowledge Elementary School in Fort Collins Colorado to observe and note the classroom conditions, interactions of the children among themselves, the teachers or

Classwork Solutions free essay sample

Under the proper conditions (under a written separation agreement or divorce decree that does not designate payments as something other than alimony, the spouses do not live together when the payments are made, and the payments that cease on the recipient’s death), cash payments are deductible alimony whereas property settlements have no immediate tax implications. Because alimony is included in the gross income of the recipient and is deductible by the person making the payment, the choice to make cash payments will not affect their combined gross income. However, the choice will affect combined taxes paid if Otto and Fiona do not have the same marginal tax rates on the payments. The combined taxes payable will be lower if Otto has a higher rate than Fiona (the alimony deduction reduces taxes at a high rate and the alimony income is taxed at a lower rate) than if Fiona has a higher marginal tax rate than Otto. 30. Rolando purchases a golf cart from his employer, E-Z-Go Golf Carts, for a sizable discount. Explain the rules for determining if Rolando’s purchase results in taxable income for him. Although the general rule is that bargain purchases by an employee from an employer creates taxable compensation income to the employee, the tax law does provide a limited exclusion for employee bargain purchases. Specifically, employees may exclude a) a discount on employer-provided goods as long as the discount does not exceed the employers gross profit percentage on all property offered to sale to non-employee customers and (b) up to 20 percent employer-provided discount on services. Discounts in excess of these amounts are taxable as compensation. Thus, if Rolando purchases the golf cart for a price that equals or exceeds his employer’s cost, the purchase will not result in any taxable income for him. 34. Cassie works in an office and has access to several professional color printers. Her employer allows Cassie and her fellow employees to use the printers to print color postcards for the holidays. This year Cassie printed out two dozen postcards worth almost $76. Must Cassie include this amount in her gross income this year? Explain your answer. No the benefit is considered a nontaxable de minimis fringe benefit because it is small in amount and infrequent. 44. For the following independent cases, determine whether economic income is present and, if so, whether it must be included in gross income (that is, is it realized and recognized for tax purposes? ). a. Asia owns stock that is listed on the New York Exchange, and this year the stock increased in value by $20,000. b. Ben sold stock for $10,000 and paid sales commission of $250. Ben purchased the stock several years ago for $4,000. c. Bessie is a partner in SULU Enterprises LLC. This year SULU reported that Bessie’s share of rental income was $2,700 and her share of municipal interest was $750. a. Economic income of $20,000 is present, but there is no realization for tax purposes. Without realization, there can be no recognition. Hence this will not be included in the gross income. b. Economic income is present and has been realized through the sale. Return of capital limits the addition to gross income to the net gain on the sale, $5,750. The presumption in the law is that realized income is included in gross income. Thus, absent some additional facts which allow the deferral or exclusion of the income, recognition would follow realization, and the income would be taxed. c. Bessie’s share of rental income is included in gross income, and her share of municipal interest is excluded from her gross income. 47. For the following independent cases, determine whether economic income is present and, if so, whether it must be included in gross income. Identify a tax authority that supports your analysis. a. Hermione discovered a gold nugget (valued at $10,000) on her land. b. Jay embezzled $20,000 from his employer and has not yet been apprehended. c. Keisha found $1,000 inside an old dresser. She purchased the dresser at a discount furniture store at the end of last year and found the money after the beginning of the new year. No one has claimed the money. a. Hermione must include the value of the nugget in her gross income. The value of the nugget is realized income because gold is marketable in a nugget form and easily valued. The authorities (Reg  § 1. 61-14(a). ; Rev. Rul. 61, 1953-1 C. B. 17) refer to the finder of a â€Å"treasure trove† and hold that there is gross income (to the extent of the ascertainable value in U. S. currency) in the tax year in which the property is reduced to the taxpayer’s undisputed possession. b. Jay might argue that no economic income is present because there is a liability to return the embezzled funds. The IRS argues that Jay does not intend to return the funds, so no liability exists at the time of the embezzlement, and therefore, income is present in that period. The Supreme Court has held that embezzled money is included in the embezzlers gross income if the funds are received without restriction on the use of the funds and without a consensual recognition, express or implied, of an obligation to repay the funds (see Eugene James v. U. S. , (1961, S. Ct. ) 366 US 213). So, Jay is unlikely to win this argument. c. The answer to this question depends on state law. If she is not required under state law to search for the owner of money or give the money to authorities, she must recognize gross income on the funds. If she is required under state law to search for the owner or return the funds, she does not recognize the income. If she ignores the law, she must include the amount in gross income because she has taken an undisputed claim on the income. When does she recognize the income? When she bought the dresser (last year) or when she found the money (this year)? In a Sixth Circuit case the taxpayer bought a piano for $15 at an auction and seven years later discovered $4,467 hidden inside. The Court held that the money was reduced to undisputed possession in the year of discovery and not in the year the taxpayer bought the piano at an auction (Ermenegildo Cesarini v. U. S. , (1970, CA6) 428 F2d 812). 49. Jim recently joined the Austin Barter Club, an organization that facilitates the exchange of services between its members. This year Jim provided lawn-mowing services to other club members. Jim received the following from the barter club. Determine the amount, if any Jim should include in his gross income in each of the following situations: a. Jim received $275 of car repair services from another member of the club. b. Jim received a $150 credit that gave him the option of receiving a season pass at a local ski resort from another member of the club. However, he forgot to request the pass by the end of the ski season and his credit expired. c. Jim received a $450 credit that can only be applied for goods or services from club members next year. a. In an exchange of services, income has been received in the amount of the value of services received (gross income includes the receipt of services as well as money and goods). Hence, Jim is taxed on the $275 of car repair services. b. The issue is whether the credit represents a valuable right. Because the right could be redeemed for property worth $150, then under constructive receipt Jim should recognize income of $150. c. If a barter credit can only be redeemed for future services, then the taxpayer could argue that no realization has yet occurred. But, it would be included in his gross income next year when the credit becomes a valuable right. 53. Clyde is a cash method taxpayer who reports on a calendar-year basis. This year Paylate Corporation has decided to pay Clyde a year-end bonus of $1,000. Determine the amount Clyde should include in his gross income this year under the following circumstances: a. Paylate Corporation wrote the check and put it in his office mail slot on December 30 of this year, but Clyde did not bother to stop by the office to pick it up until after year-end. b. Paylate Corporation mistakenly wrote the check for $100. Clyde received the remaining $900 after year-end. c. Paylate Corporation mailed the check to Clyde before the end of the year, (and it was delivered before year end). Although Clyde expected the bonus payment, he decided not to collect his mail until after year-end. d. Clyde picked up the check in December, but the check could not be cashed immediately because it was postdated January 10. a. Clyde is taxed on the $1,000 under the constructive receipt doctrine. b. Clyde is taxed on the $100 – the remaining $900 is taxed in the next year. c. Clyde is taxed on $1,000 unless the mail was not delivered until after year-end. Clyde would need to check his mail on December 31 or he would have the burden of proving he didn’t receive the check before year-end if the IRS alleges that the check was delivered before year-end. d. Clyde is not taxed until next year because the postdated check is a substantial restriction. 55. Cammie received 100 NQOs (each option provides a right to purchase 10 shares of MNL stock for $10 per share) at the time she started working for MNL Corporation four years ago when MNL’s stock price was $8 per share. Now that MNL’s stock price is $40 per share, she intends to exercise all of her options. After acquiring the 1,000 MNL shares with her options, she held the shares for over one year and sold them at $60 per share. What are Cammie’s tax consequences on the grant date, the exercise date, and the date she sold the shares assuming her ordinary marginal rate is 30 percent and her capital gains rate is 15percent? Cammie has no tax consequences on the grant date. Cammie recognizes $30,000 of ordinary income and pays tax of $9,000 in the year of exercise, the calculations are as follows: Description Amount Explanation (1) Shares acquired 1,000 (100 ? 10 shares) (2) Exercise price $10. 00 (3) Cash needed to exercise $10,000 (1) ? (2) (4) Market price $40 (5) Market value of shares $40,000 (1) ? (4) (6) Bargain Element (ordinary income) $30,000 (5) – (3) (7) Marginal Tax Rate 30% Tax due in year of exercise $9,000 (6) ? (7) She also recognizes $20,000 of capital gain and pays tax of $3,000 in the year of sale, the calculations are as follows: Description Amount Explanation (7) Shares acquired with NQOs 1,000 (1) (8) Market price at sale $60. 00 (9) Amount Realized $60,000 (7) x (8) (10) Basis $40,000 (5) (11) Long-term capital gain $20,000 (9) (10) (12) Marginal Tax Rate 15% Tax due in year of exercise $3,000 (11) x (12) 62. Grayson is in the 25 percent tax rate bracket and has the sold the following stocks in 2012: Date PurchasedBasisDate SoldAmount Realized Stock A1/23/1986$ 7,2507/22/2013$ 4,500 Stock B4/10/201314,0009/13/201317,500 Stock C8/23/201010,75010/12/201315,300 Stock D5/19/20035,23010/12/201312,400 Stock E8/20/20137,30011/14/20133,500 a. What is Grayson’s net short-term capital gain or loss from these transactions? b. What is Grayson’s net long-term gain or loss from these transactions? c. What is Grayson’s overall net gain or loss from these transactions? d. What amount of the gain, if any, is subject to the preferential rate for certain capital gains? a. Grayson’s net short-term capital loss is $300, which is the net of the short-term gains and losses for the year. This $300 loss is the short-term capital gain of $3,500 from Stock B (i. e. $17,500 – 14,000) less the short-term capital loss of $3,800 from Stock E (i. e. $3,500 – 7,300). b. Grayson’s net long-term capital gain is $8,970, which is the net long-term gain less the long-term loss for the year. This is the net of the long-term capital gain of $11,720 (i. e. $4,550 from Stock C ($15,300 – 10,750) and $7,170 from Stock D ($12,400 – 5,230)) less the long-term capital loss of $2,750 from Stock A ($4,500 – 7,250). c. Grayson’s net capital gain is $8,670, which is the net short-term loss offset against the net long-term capital gain for the year because the signs are opposite. This $300 short-term capital loss (from part a) is netted against the $8,970 net long-term capital loss (from part b). d. Grayson’s entire net capital gain of $8,670 will be taxed at the preferential tax rate. 66. For each of the following independent situations, indicate the amount the taxpayer must include in gross income and explain your answer: a. Phil won $500 in the scratch-off state lottery. There is no state income tax. b. Ted won a compact car worth $17,000 in a TV game show. Ted plans to sell the car next year. c. Al Bore won the Nobel Peace Prize of $500,000 this year. Rather than take the prize, Al designated that the entire award should go to Weatherhead Charity, a tax-exempt organization. d. Jerry was awarded $2,500 from his employer, Acme Toons, when he was selected most handsome employee for Valentine’s Day this year. e. Ellen won a $1,000 cash prize in a school essay contest. The school is a tax-exempt entity, and Ellen plans to use the funds to pay her college education. f. Gene won $400 in the office March Madness pool. a. All $500 is economic income realized this year and is, therefore, included in gross income. b. The value of the car, $17,000, is economic income realized this year and is, therefore, included in gross income. c. The entire award is excluded and therefore tax exempt. The award is excluded because it was for scientific, literary, or charitable achievement, and the taxpayer immediately transferred the award to a qualified charity. d. All $2,500 is economic income realized this year and is, therefore, included in gross income. e. All $1,000 is economic income realized this year and is, therefore, included in gross income. f. Gene should include $400 in his gross income. 68. George and Weezy received $30,200 of Social Security benefits this year ($12,000 for George; $18,200 for Weezy). They also received $5,000 of interest from jointly owned City of Ranburne Bonds and dividend income. What amount of the Social Security benefits must George and Weezy include in their gross income under the following independent situations? a. George and Weezy file married joint and receive $8,000 of dividend income from stocks owned by George. b. George and Weezy file married separate and receive $8,000 of dividend income from stocks owned by George. c. George and Weezy file married joint and receive $30,000 of dividend income from stocks owned by George. d. George and Weezy file married joint and receive $15,000 of dividend income from stocks owned by George. a. George and Weezy exclude the entire $30,200 of Social Security benefits because the sum of their modified AGI plus 50 percent of their Social Security benefits ($5,000 + $8,000 + $15,100 (50% of Social Security benefits) = $28,100) is below the minimum amount ($32,000 or less for taxpayers filing married joint) for including Social Security benefits. b. $10,200 for George and $9,860 for Weezy. Because George files married separate, he must include in gross income the lesser of (a) $10,200 (85% of his $12,000 Social Security benefits) or (b) $14,025 (85% of the sum of his modified AGI+50% of his Social Security benefits= 85% x (2,500 interest + $8,000 dividends +50% ($12,000)=85% (16,500)=$14,025). Because Weezy files married separate, she must include in gross income the lesser of (a) $15,470 (85% of her $18,200 Social Security benefits) or (b) $9,860 (85% of the sum of her modified AGI+50% of her Social Security benefits= 85% x (2,500 interest + 50% ($18,200)=85% (11,600)=$9,860). c. $11,185. Because George and Weezy file married joint and their modified AGI + 50% of their Social Security benefits ($5,000 interest + $30,000 dividends + (50% ($30,200)) =$50,100) exceeds $44,000, they must include in gross income the lesser of (a) 85 percent of their Social Security benefits (85% ($30,200)= $25,670), (b) 85 percent of (their modified AGI + 50% of their Social Security benefits $44,000 = ($5,000 interest + $30,000 dividends + (50% ($30,200) -$44,000) =$6,100), plus the lesser of (1) $6,000 or (2) 50 percent of Social Security benefits (50% ($30,200)=$15,100). Thus, they must include in income the lesser of (a) $25,670 or (b) 85 percent of $6,100 (5,185), plus the lesser of (1) $6,000 or (2) $15,100 , which simplifies to $11,185. d. $1,550. Because George and Weezy file married joint and their modified AGI + 50% of their Social Security benefits ($5,000 interest + $15,000 dividends + (50% ($30,200)) =$35,100) falls between $32,000 and $44,000, they must include in gross income the lesser of (a) 50 percent of their Social Security benefits (50% ($30,200)= $15,100), (b)50 percent of (their modified AGI + 50% of their Social Security benefits $32,000 = ($5,000 interest + $15,000 dividends + (50% ($30,200) -$32,000) =$3,100). Thus, they must include in income the lesser of (a) $15,100 or (b) 50 percent of $3,100 (1,550). 73. Fred currently earns $9,000 per month. Fred has been offered the chance to work overseas on a temporary assignment next year. His employer is willing to pay Fred $10,000 per month if he accepts the assignment. Assume that the maximum foreign earned income exclusion for next year is $97,600. a. How much U. S. gross income will Fred report if he accepts the assignment abroad on January 1 of next year and works overseas for the entire year? If Fred’s employer also provides him free housing abroad (cost of $16,000), how much of the $16,000 is excludible from Fred’s income? b. Suppose that Fred’s employer has only offered Fred a six-month overseas assignment beginning on January 1 of next year. How much U. S. gross income will Fred report next year if he accepts the six-month assignment abroad and returns home on July 1 of next year? c. Suppose that Fred’s employer offers Fred a permanent overseas assignment beginning on March 1 of next year. How much U. S. gross income will Fred report next year if he accepts the permanent assignment abroad? Assume that Fred will be abroad for 305 days out of 365 days next year. If Fred’s employer also provides him free housing abroad (cost of $14,000 for next year), how much of the $14,000 is excludible from Fred’s income? a. Fred will earn $120,000 by going abroad, but he can exclude $97,600 under the foreign earned income exclusion. Hence, Fred will report gross income of $22,400 from the salary earned. Since Fred meets the requirements for the foreign-earned income exclusion, he may also exclude the employer-provided housing costs that exceed $15,616 (16% x $97,600), up to a maximum exclusion of $13,664 (14% x $97,600). Thus, Fred may exclude $384 (the lesser of (a) ($16,000 housing cost less $15,616 = $384) or (b) $13,664). Thus, Fred includes $15,616 ($16,000 $384 exclusion) of the employer-provided housing in gross income. b. Fred will earn $60,000 during the first half of the year and $54,000 during the second half of the year. However, because he is not physically abroad for 330 days during a consecutive 12-month period, Fred will not be able to claim any foreign earned income exclusion. So, he will report $114,000 of gross income next year. c. Fred will earn $18,000 during January-February and $100,000 during the remainder of the year. However, he will be able to claim a partial exclusion of $81,556 based upon his time abroad [$97,600 full exclusion x 305/365 (days in foreign country/days in year)]. Thus, Fred will report gross income of $36,444 ($118,000 – 81,556). Note that Fred will be abroad the requisite 330 days during a consecutive 12-month period beginning in March. Since Fred is not abroad the entire year, the foreign housing exclusion is also reduced. To be excluded, the costs must exceed $13,049 ($97,600 x 305/365 x 16%), with a maximum exclusion of $11,418 ($97,600 x 305/365 x 14%). Thus, Fred may exclude the lesser of (a) $951 ($14,000 housing cost less $13,049=$951) or (b) $11,418. Thus, Fred includes $13,049 ($14,000 $951) of the employer-provided housing in gross income. 78. Terry was ill for three months and missed work during this period. During his illness Terry received $4,500 in sick pay from a disability insurance policy. What amounts are included in Terry’s gross income under the following independent circumstances? a. Terry has disability insurance provided by his employer as a nontaxable fringe benefit. Terry’s employer paid $2,800 in disability premiums for Terry this year. b. Terry paid $2,800 in premiums for his disability insurance this year. c. Terry’s employer paid the $2,800 in premiums for Terry, but Terry elected to have his employer include the $2,800 as compensation on Terry’s W-2. d. Terry has disability insurance whose cost is shared with his employer. Terry’s employer paid $1,800 in disability premiums for Terry this year as a nontaxable fringe benefit, and Terry paid the remaining $1,000 of premiums from his after-tax salary. a. $4,500. The disability pay of $4,500 is included in Terry’s gross income because Terry’s employer paid the insurance premiums as a nontaxable fringe benefit to Terry. Consequently, the disability insurance premiums of $2,800 paid by Terry’s employer are excluded from Terry’s gross income. b. $0. The disability pay of $4,500 is excluded from Terry’s gross income because Terry paid the insurance premiums. Note: the cost of disability insurance premiums is not deductible as a medical expense. c. $0. Even though his employer paid the premium, the premium is taxable compensation to Terry, so he is treated as though he paid the premiums. Thus, the answer is the same as for part b. d. $2,893. A portion of the disability pay is excluded from Terry’s gross income because Terry paid a portion of the insurance premiums. Terry can exclude $1,607 = [($1,000/$2,800) * $4,500].