What Is Freezing

Acct 421a Chapter 16 - 1305 Words

ACCT 421A: CORPORATE TAX : Chapter Sixteen DISCUSSION QUESTIONS 5. How are farmers treated differently from other producers in regard to tax accounting? Since farmers are usually allowed to use the cash method of accounting, the UNICAP rules do not apply to farmers, except in the case of plants with a reproduction period of more than two years. The farmer can elect to use the farm price method of the unit-livestock-price-method. A farmer may also elect to average the income from farming as if it was earned over the three preceding years. Farmers are also granted special treatment in regard to the year income must be reported following a natural disaster or drought. 6. In December 2011, Nell, a cash basis taxpayer, paid†¦show more content†¦This result occurs because the tax law considers this to be deferred compensation that is ineligible for recurring item exception, unless it is paid by March 15 of the year following the accrual (see Section 404 (a)(5) and (6). Your client has asked whether the related accrued Social Security taxes on the vacation pay can be accrued under the general recurring item exception because the taxes will be paid by the fifteenth day of the ninth month after the close of the tax year. Issue The client would like to know if the related accrued Social Security taxes for accrued vacation pay earned but not paid can be deducted as a year-end accrual. Facts The client is not per mitted to deduct a year-end accrual for vacation pay earned but not paid. The tax law considers this to be deferred compensation that is ineligible for the recurring item exception, unless it is paid by March 15 of the year following the accrual. Rules Under  §404(a)(5) vacation pay is treated as deferred compensation and is only deductible in the year it is paid to the employee. In Eastman Kodak Company, The United States [76-1 USTC 9363], (Apr. 14, 1976) it was found that Kodak was not entitled to deduct employment taxes pertaining to vacation pay and bonuses accrued but not yet paid since liability for such taxes does not attach until such forms of compensation are actually paid. Application The client is not

The Mass Media Disability in the Canadian News Media

Question: Present applied sociology on the group of people referred to as "People with Disabilities", making reference to the mass media and how the media portrays this group pf people in the society. Think about your understanding of mass media, ownership and control as well as representation and stereotyping. How has this impacted on People with Disabilities in various communities, for example within an African, Asian, European or American community setting? Answer: Overview The mass media is a very significant element of everyday life and has been vital in the distribution of valuable information to the society. Nevertheless, the impact of the mass media on society is sometimes not beneficial to the society, specifically in relation to disability, where the media continues to add to the inequity and injustice done to disabled people. This present report is on the topic of how the media portrays people with disabilities in the society. The report is based on the understanding of mass media, control, and ownership as well as stereotyping and representation, as well as how it has impacted such people in different communities. It outlines the strategies required to address the scenario and bring changes and future implications and hope. Importance of the chosen topic in sociology Particular attitudes, misconceptions, and beliefs are forms of major concern in the society that that compel certain groups of people to be secluded from the major section of the society. These factors attribute for significant barriers for the people to lead a normal life and become a part of the society. One such section of the society is the disabled people. Negative attitude as reflected by reduced awareness, reduced contact and reduced meaningful communication between disabled and non-disabled people is, therefore, topic of debate at all times (Zhang and Haller 2013). According to van Deursen and Van Dijk (2014) the mass media has always been the most suitable medium for assigning the personal experience of the common people. This implies that the mass media is an efficient vehicle for bringing about the greater understanding of the views of the disabled people. Mass media holds the potential to bring changes in the perceptions of the people about the disabled people. Images and stories shared by the mass media impact on the thinking of common people and thereby establish social norms. People with disabilities have faced issues due to misrepresentation, defamation, and lack of representation in the mass media (Briant, Watson and Philo 2013). This is the reason the topic of how the media portrays disabled people finds an important place in the society. How this group has been represented in the media Some commonly recurring stereotypes have been identified in the mass media by the disabled people. These are: the disabled people as an object of violence or curiosity, as pathetic and pitiable people, as evil or sinister, as laughable, as negative atmosphere, as the super cripple, as his enemy, as a burden and as being unable to take part in the daily life. The stereotypes are mainly evident on television, advertising and press. Disabled people have been under-represented on television. Disabled people rarely appear in quiz shows and soaps. In current affairs programs, stories about these people are usually linked to medical treatment and special achievements (Ellis et al. 2014). As opined by Devotta, Wilton and Yiannakoulias (2013), in fictional programs, disabled characters are seen in thriller and crime film genres as criminals or powerless victims. In the majority of cases, disabled characters are placed not because they are ordinary people but to indicate specifically the oppos ite. The use of disablist language is common in many of the leading newspapers, and another significant aspect is that news about disabled people is usually featured for their sensation value instead of their precision. There are two main ways in which the advertising industry takes part in discrimination. Firstly, disabled people are many times excluded and purposefully ignored by mainstream advertising agencies. Secondly, some advertisers use a particularly distorted view of disabled people for raising money. Implications and effect on this group in various communities The under-presentation of disabled people within the media has understandable implications for the power of the disabled people to impact how it is portrayed in the media. This has the influence on the community at large. Under-presentation of the disabled people has huge social implications (disabilityplanet.co.uk, 2016). The absence of disabled people from mainstream programming along with the connection between disability and medicine underpins the misconception that disabled people are ill and unable to take part in everyday life. These people, therefore, suffer from low self-esteem and confidence. The motivation to become an active part of the society is lost, and the battle with the society continues for ever. In all communities, the unlimited losers are these people who need much console and pacification. It adds to the plight of the people who need to battle against the discrimination to get into the mainstream society. Participation in daily activities of life along with the ordinary people is difficult in terms of getting equal rights and justice. In a society where people from different backgrounds live together, the scenario is the same (disability-studies.leeds.ac.uk, 2016). Strategies to address and change the situation According to Happer and Philo (2013) the main issue with mass media and disabled people is that disabled people have no say in how the television, advertising and the press represent them. There is a requirement to set up different policy initiatives emerging from the disability rights movements for rectifying this situation. This includes more involvement of the media personnel, especially those who are in the higher authority positions. Recruitment of disabled people with greater efforts to work in the media would be a desirable approach. One method of making corporate awareness of disability related issues somewhat less problematic is by integrating such people at different levels of the media organizations. Research needs to be conducted for producing a set of guidelines for enabling advertisers and media personnel avoid discrimination in the future. McCombs (2013) states that a comprehensive anti-discrimination legislation has to be put in place for providing a framework for eff ective policies that can ensure disabled people integrate completely in the mainstream social and economic life of the society. The framework also would send a clear signal throughout the society that discrimination against such people is not acceptable in todays time. This framework of legislation would make sure that the different initiatives are effectively practiced. Future implications and hope Several programs have to be put in place for changing the focus from misinformed, cloying and sensational disability coverage undermining legal advances and public policy towards coverage that leads to the end of disability discrimination by raising public awareness. Such programs would establish a mechanism for monitoring and informing coverage of disability in dramatic representations, news report, and internet report. The goal would be to advance accurate identification of disability issues. Such measures would help in promoting positive images of people having disabilities among the society. The development will be a step in the right direction with the aim of achieving many heights. The discrimination encountered by the disabled people is an individual prejudice, and therefore, attitudes and policies are to be made for providing equal opportunities to such people. Though the media is beginning to change, it is obvious that much more work is required by the disabled community and the media industry, where both learn from each other (Wolbring et al. 2013). Conclusion In the background of the rising awareness of the impact of mass media on lives of people with disability, it is desirable that changes are brought in the minds of people and their attitude towards these people. Stereotypes about disabled people are ingrained in the society and reflected in coverage of the mass media. More attention has to be given to ensure that the mass media is used as a positive force in eliminating stigma and discrimination against the disabled people. The legacy of demeaning, institutionalizing and isolating disabled people needs to be stopped and raising public awareness would be a good approach in this regard. References Briant, E., Watson, N. and Philo, G., 2013. Reporting disability in the age of austerity: the changing face of media representation of disability and disabled people in the United Kingdom and the creation of new folk devils.Disability Society,28(6), pp.874-889. Devotta, K., Wilton, R. and Yiannakoulias, N., 2013. Representations of disability in the Canadian news media: a decade of change?.Disability and rehabilitation,35(22), pp.1859-1868. Disabilityplanet.co.uk. (2016).Media Representation of Disabled People: A Critical Analysis. [online] Available at: https://www.disabilityplanet.co.uk/critical-analysis.html [Accessed 7 Apr. 2016]. disability-studies.leeds.ac.uk. (2016). [online] Available at: https://disability-studies.leeds.ac.uk/files/library/Barnes-Media.pdf [Accessed 7 Apr. 2016]. Ellis, K., Goggin, G., Huntsinger, J. and Senft, T., 2014. Disability and social media.The Social Media Handbook, pp.126-143. Happer, C. and Philo, G., 2013. The role of the media in the construction of public belief and social change.Journal of Social and Political Psychology,1(1), pp.321-336. McCombs, M., 2013.Setting the agenda: The mass media and public opinion. John Wiley Sons. van Deursen, A.J. and Van Dijk, J.A., 2014. The digital divide shifts to differences in usage.New media society,16(3), pp.507-526. Wolbring, G., Mackay, R., Rybchinski, T. and Noga, J., 2013. Disabled people and the Post-2015 development goal agenda through a disability studies lens.Sustainability,5(10), pp.4152-4182. Zhang, L. and Haller, B., 2013. Consuming image: How mass media impact the identity of people with disabilities.Communication Quarterly,61(3), pp.319-334.

Women rights in 1787 and today’s rights an Example by

Women rights in 1787 and today’s rights What is a right? A right is a legal or moral entitlement to do or not to do something. They are rules placed to protect individuals or groups for example if one has a right to live another person has no right to terminate his/her life. In the earlier days rights were unknown and it depended much on the position one held in the society. During and before the 18th Century, men had more rights than women because women were regarded as lesser beings. Male dominance was such that women did not have any say in the society, their rightful place was in the kitchen or at home. Need essay sample on "Women rights in 1787 and todays rights" topic? We will write a custom essay sample specifically for you Proceed Women were so much affected in 1787, as most of their rights were not included in the constitution. For example women had no control over property hence they did not own anything but today women own properties like houses, cars and even land. Men owned the women and divorce was impossible during the old days and this meant that women had to persevere in their marriages. Today all that has changed and women have almost if not more equal rights than their male counterparts including the right to divorce when they so wish. (Schuler, M.1995). Undergraduates Often Tell EssayLab professionals:Who wants to write paper for me?Professional writers recommend:Your Best Essay HelperUniversity Essay Writing Service Write My Paper For Me Reviews Best Essay Writing Service Essay Writing Services 1787 went down in the womens rights calendar as the year when women in all American States lost their voting rights with the exception of New Jersey. This was done when the US Constitutional Convention placed the voting qualifications at the hands of the various states. However the women in New Jersey eventually lost their voting rights in 1807. (Mark C & John G 2003) From this period henceforth until 1920, the women were not allowed to vote. Through agitation, civil disobedience, protest marches and other forms advocacy, the women finally were liberated and could now vote after a radical change in the constitution. This was achieved through the 19th amendment of the U.S constitution in 1920, which allowed the women to vote. Many of the women who labored tirelessly for the changes way back in the early 19th century, never even lived to enjoy this fundamental right that todays women enjoy. (Mark C & John G 2003) The possession of wives by men was because the constitution had given them the right to control any property that was in their control. Women had very little chances in the nation building because most of their rights were not passed in the constitution, during 1787 the women were homemakers and their work was mainly to take care of the children. (Mark C & John G 2003) But today the women have agitated for their rights through the amendments of the constitution and due to this amendments, they have participated in politics and the society, for example through voting they have acquired powers to take care of important issues concerning women and some of the women have now rights to participate in politics. (Schuler, M.1995). Hillary Clinton is able to run for the most powerful seat in the U.S, thanks for the various amendments to the constitution that have taken place over the years. Knowing their rights has given them the freedom just like men of speech that allows them to comment on anything about the government and its governance. This is because of the right of freedom of speech that is guaranteed unlike in the past when they were afraid to voice their opinion on matters of national importance leave alone run for any public office. (Schuler, M.1995). In 1787, women were supposed to be submissive to their husbands and all they were to do was to obey them. The men controlled everything in their possession making them breadwinners of their families. Women did not work and this resulted into a bigger percentage of poor women and that led to the increase of hunger and diseases especially for the widows. Due to all this problems that women encountered today the Global call to action against poverty(GCAD) has come up with International Womens Day (Askin, D.2000) to call for gender equality to end poverty and improvement in maternal health care for all women as their fundamental right. (Schuler, M.1995). In 1787,some women were raped and this left single mothers to play a major role of instilling discipline to their children because the law had denied the women right to sue the rapists. (Brownmiller, S.1975). Due to these unjust laws many women ended up loathing men and seeking solace in lesbianism. Today the rape cases are handled with much more seriousness and the rapists are severely punished including being handed life sentences. Single women were also denied the right to the access of contraceptives as it was only for married women and this caused a lot of unorthodox abortions methods amongst the young teenagers who got pregnant before marriage. After comparing different rights of women in 1787 and today this page tells us about the womens contribution and how it has been recognized. In 1996 the National Womens History Museum (NWHM) located in Washington was formed to promote the womens rights history through special events and educational materials. (Askin, D.K2000) The exhibitions help to celebrate womens role especially the role of women who have played some of the social reforms of history. By holding these events, it inspires young women to pursue their dreams and know their rights and not be intimidated by their male counterparts. Through this body it has also helped some of the women who are still being denied their constitutional rights to recover from their trauma. (Schuler, M.1995). Women have come a long way and by 1920 their struggle for women rights began and by the 19th Constitutional Amendment of United States, women were given more rights that led to the creation of the National Womens hall of fame in 1969. Helen S Hawkins in 1930-1989 was a producer of humanity programs whose mind and work improved the lives of many women in the community. (Harrison. E.1979) Alongside Helen, the hall of fame has also recognized Alice and Hilary Clinton. (Askin, D.K.2000) The hall fame appreciates women who have contributed to the society and freedom of women. Apart from the hall of fame womens history museum has built with a mission to inspire the future generations and the womens contribution to the society. (Harrison, C.E.1979) Conclusion The rights have changed since 1787 and more women are playing leading roles in politics such as Hilary Clinton who is now vying for the presidency in the United States, which is due to the constitutional amendment of women rights to vote. The creation of United Nations in October 24th 1945 has helped to stop violence against women by their male counterparts. Right of speech has allowed women to express how they feel about some rights that affect them and the way they should be implemented. REFERENCES Askin, Kelly D.& Dorean M. Koenig (2000) Women and International Human Rights Law: New York Brownmiller, Susan (1975). Against Our Will: Women and Rape Harrison Cynthia Ellen (1979): Women in American History: Santa Barbara, California: ABC-CLIO Press. Mark C carnes and John Garraty (2003): The American Nation: A History of the United States to 1877; 11th ed., Longman. Schuler, Margaret (1995): From Basic Needs to Basic Rights: Women's Claim to Human Rights. Washington.