Paintings by El Greco

Introduction Work of art refers to an artistic creation, which can take a form of fine art like painting, photograph, fine work of architecture, design, or an interactive game.Advertising We will write a custom essay sample on Paintings by El Greco specifically for you for only $16.05 $11/page Learn More In the foregoing description, formal analysis is used to analyze an artwork by El Greco which is a painting done in between 1575-76. It presents a story of a blind man from the Bible called Bartimaeus crying out to Christ to heal him of his blindness. â€Å"The story is covered in the four gospels: Matthew 9:27-34, Mark 8:22-25, Luke 18:35-43 and John 9:1-22. Christ mixed his saliva with soil to make mud, which he used to heal the blind man.†1 Line and form This story forms the theme of the painting. The collation and visualization of the texts are in the form of contemporary Venetian setting. The figures of Jesus and the man he heals occupy the f oreground, off-center to the left, and form the central part of the composition. A group of people witnessing the miracle stand in the right with two men sitting in the center. There is a city square seen in the background, which is receding towards the gateway. Behind the blind man and Christ, there are stooping figures and a group of four people who are unaware of what is happening. â€Å"The extensions of lines that the blind man is using for gesture together with the figure, which is on the right side with his back to the viewer, convene at the end of the point in the center of the gateway, placed slightly left of center in the picture.† 2Advertising Looking for essay on art and design? Let's see if we can help you! Get your first paper with 15% OFF Learn More The line of the arch behind him reinforces the act of Christ moving his hand in the direction of the blind man. The foreground part between the sniffing dog and the two men conversing in the middle dis tance is demarcated by receding lines and left empty, while the groups in the foreground are crowded on either side. The viewers’ attention is attracted to both the right and the left sides of the composition, while lines of perspective construction created by the paving draw their attention to the vanishing point. Space and Shape El Greco succeeded in the use of deep space in the utilization of the floor space, where he made maximum use of the foreground. The foreground figures, which are in a lower level, are meant to create space on the front edge while the groups make up the composition. Their presence shows that space extends beyond the foreground and some figures in the center to the left towards the direction the youth is pointing. The sense of space moves beyond the picture and creates a sense of spatial confines of stage. The sequential arrangement of colored shapes shows good use of space. Color El Greco used luminous colors and created structured architectural sett ings for the figures. He used a rich variety of colors and tints. Balance and emphasis The composition has a calculated formal balance shown in the grouping and actions of the figures. Those to the right of Christ are more gracefully than those to the left. The frontal aspects of Christ emphasize the outline of his figure, simplification of the fold and texture of his robes.Advertising We will write a custom essay sample on Paintings by El Greco specifically for you for only $16.05 $11/page Learn More The parallel lines of the bent elbow of the two main figures, protruding and receding, are pictorially balanced. The atmosphere surrounding this place is calm creating an impression of balance. The emphasis laid on Christ’s figure advancing right knee is minimal, and his pose is more statuesque. El Greco applied perspective focused on straight and diagonal lines in the setting. Contrast In contrast, there is a restless movement framed by the differe nt forms in the background architecture. This contrast ensures that they are the main center of the composition. The following is the picture-forming basis of our discussion: Bibliography Prnjatovic, Mladen. Elements of Formal Analysis in Architecture. London: University of New South Wales, 2008. Stokstad, Marilyn. Art History. New York: Pearson, 2010.Advertising Looking for essay on art and design? Let's see if we can help you! Get your first paper with 15% OFF Learn More Footnotes 1 Stokstad, Marilyn. Art History. (New York: Pearson, 2010), 14. 2 Prnjatovic, Mladen. Elements of Formal Analysis in Architecture. (London: University of New South Wales, 2008), 34. This essay on Paintings by El Greco was written and submitted by user D0m1n0 to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.

The Most Dangerous Myth about Writing - Freewrite Store

The Most Dangerous Myth about Writing - Freewrite Store Based on the encounters I’ve had as an author and an editor, I’d say it’s rarer to find someone who doesn’t want to write a book than someone who does. Today’s guest post is by editor and author Susan DeFreitas (@manzanitafire), whose debut novel, Hot Season, won the 2017 Gold IPPY Award for Best Fiction of the Mountain-West.       Based on the encounters I’ve had as an author and an editor, I’d say it’s rarer to find someone who doesn’t want to write a book than someone who does. Many dreamers never so much as start. But there are also a whole lot of would-be authors who start writing a book and never find a way to finish it. Some writers lose the thread of a novel because they lack a sense of the big-picture, the story as a whole. Some abandon their writing projects because they lack the discipline to set aside time to write. But there are many writers who fail not because they’re not cut out for writing, but because they are, in as much that they’re perfectionists. But that perfectionism has been misplaced. Which is why I consider the idea that you should revise while you’re drafting a book the most dangerous myth about writing. The Great (Unwritten) American Novel In 2000, the ink on my degree in creative writing was not yet dry, but I was working on the Great American Novel. For me, at twenty-two, this involved working in a bagel shop and spending a lot of time in Coyote Joe’s, my local watering hole- but despite my youthful excesses, I worked steadily at the novel I had in mind. Sure, it was a sprawling epic- and sure, my reach exceeded my grasp (by a mile, at least!). But the book didn’t fail because I lacked vision, nor did it fail because I stopped writing- in fact, I worked diligently on it for the next ten years of my life. That novel failed because every time something seemed off, I went back to the beginning and revised. The Power of Deadlines There is a perennial truth known to grad students and journalists: a looming deadline will make you actually finish a piece of writing, no matter how epic or ambitious your aims with it might be. When I went back to school at thirty-two, I no longer had the luxury of revising ad infinitum, because I had to turn out twenty pages of new work every two weeks. And yet, these were somewhat famous people I was working with, who might just give me a hand up if they liked my work. The incentive to produce polished prose was high. But how could I produce polished work in just two weeks? My solution was simple: I worked twelve-hour days. I hadn’t kicked my perfectionist’s habit of revising as I drafted, I’d just found a way to accommodate it (by eliminating nearly everything else of any consequence from my life). As a result, I did produce some polished work (though I’d scrap a whole lot of it later; see Editor’s Note, below). And maybe, just maybe, I managed to impress someone- if not with my work, than my work ethic. But what I lost, in the process, was my enjoyment in writing itself. Remember When Writing Was Fun? When I was a kid, I didn’t dread the act of writing. Between the pages of my composition notebooks, fantasy worlds came alive and â€Å"imaginary friends† became real. I was always looking for an excuse to play hooky from the rest of my life (especially if it involved homework or chores). After grad school, I asked myself, â€Å"When did writing become something I hate?† I realized this change occurred when I tried to perfect a piece of writing, to finish it, in too short a span of time. But that short span of time- the almighty deadline- was what had finally allowed me to finish in the first place. How could I make writing fun again, while actually producing publishable work? For me, the answer was this: Stop revising as you write. Separate drafting from revising. And reconsider your tools. Part One: Stop Revising as You Write Remember my Great (Unwritten) American Novel? It’s languishing in the back of my hard drive because I could not stop going back to the beginning and revising it. Which, though it gave me the illusion of progress, kept me from doing anything more than inching forward. It can be useful now and then to look back at where you’ve been with your novel and the promises you’ve made to your reader- useful too to remember what the voice of the protagonist or narrator sounds like. But take it from someone who sacrificed years of her life in the service of a failed manuscript: that boomerang that keeps sending you back to the beginning is unlikely to ever give you enough momentum to write your way through to the end. And oftentimes it’s only once you’ve reached the end of your book that you know- really know- the way that it should begin. So no matter how polished your opening pages might be, you might have to scrap them in the end. Part Two: Separate Drafting from Revising When I talk about drafting, I’m talking about the process of creating new work. By revising, I’m talking about the process of improving that work- adding to it and deleting from it, reshaping and improving it. Productivity experts tell us that we’re less efficient when we’re constantly switching between tasks, and it doesn’t take a neuroscientist to tell you that drafting and revising make use of very different parts of the brain. (The former generally involves throwing spaghetti at the wall; the latter involves deciding what sticks.) As a consequence, switching back and forth between these two tasks in the same session tends to be not only inefficient but frustrating- and because it’s hard to do both tasks well, you never quite achieve the effortless state of flow. That’s another term productivity gurus like to throw around. But writers, you know what I’m talking about: The flow state in drafting is when the next word, the next sentence, the next movement of the story, is clear; the flow state in revising is when you can easily tell what’s on and what’s off (and how to address the latter). If you want to work efficiently- and with less frustration- my advice is to separate these two tasks as much as humanly possible. Part Three: Reconsider Your Tools When I decided I was going to make writing fun again, I tried all sorts of process-oriented hacks. Some of them stuck, and some of them didn’t, but one of the most useful strategies I found was drafting by hand. When you open up a Word document, the first thing you see is the beginning of the piece. If you’re a perfectionist- and to succeed at writing, I believe, you must be- it’s difficult not to get sucked in. (What’s a little nip and tuck here and there?) The trusty composition notebook from my childhood, I found, did not work that way. I opened to the last thing I had written, not the first- and in doing so, more effortlessly found the thread (especially if I had made a few notes the last time I wrote, about what came next). Of course, writing by hand is slower than writing on a computer. So if you can find a way to write- via a typewriter, via tech like the Freewrite, or simply via the willpower required to start at the end of your Word document, rather than the beginning- you’ll have the best of both worlds. Editor’s Note Everything I’ve learned in the course of my journey as a writer has been backed up by what I’ve learned in my career as a freelance book editor. At Indigo Editing Publications, we work with authors over the course of three distinct rounds of editing: a developmental edit, a line edit, and a proofread. Which is to say, we don’t cut a comma, question a word choice, or ask to see a single image clarified until the story itself has been nailed down. Doing so would be a waste of the client’s money, and of our time- because the word, sentence, or image in question might not even make the cut for the next draft. Just as writers are best served by separating drafting from revising, revising is best served by separating work on the story from work on the language itself. It can be hard to do, but it is, without a doubt, the most efficient way to work. In Conclusion Certainly, there are exceptions to every rule, and there are some successful authors who meticulously revise as they draft new work (Zadie Smith is a good example). But in my experience, these writers are the exception. Those who succeed in publishing are usually those who’ve learned how to reliably enter a state of flow, in both drafting and revising- and in most cases, they’ve learned to do it by separating drafting from revising. Of course, I’m curious about your thoughts on this. When has writing been the most fun for you? How has perfectionism served you as a writer (or held you back)? And what’s the number one most useful writing hack you’ve found?    An author, editor, and educator, Susan DeFreitas’s creative work has appeared in (or is forthcoming from) The Writer’s Chronicle, The Utne Reader, Story, Southwestern American Literature, and Weber- The Contemporary West, along with more than twenty other journals and anthologies. She is the author of the novel Hot Season (Harvard Square Editions), which won the 2017 Gold IPPY Award for Best Fiction of the Mountain West. She holds an MFA from Pacific University and lives in Portland, Oregon, where she serves as an editor with Indigo Editing Publications.

4 Facts About Native American Reservations

4 Facts About Native American Reservations The term Indian reservation refers to the ancestral territory still occupied by a Native American nation. While there are approximately 565 federally recognized tribes in the U.S., there are only about 326 reservations. This means that almost one-third of all currently federally recognized tribes have lost their land bases as a result of colonization. There were well over 1,000 tribes in existence prior to the formation of the U.S., but many faced extinction due to foreign diseases or were simply not politically recognized by the U.S. Initial Formation Contrary to popular opinion, reservations are not lands given to Indians by the United States government. Quite the opposite is true; land was given to the U.S. by the tribes through treaties. What are now reservations is the land retained by the tribes after the treaty-based land cessions (not to mention other mechanisms by which the U.S. seized Indian lands without consent). Indian reservations are created in one of three ways: By treaty, by executive order of the president, or by an act of Congress. Land in Trust Based on federal Indian law, Indian reservations are lands held in trust for tribes by the federal government. This problematically means that the tribes technically do not own title to their own lands, but the trust relationship between tribes and the U.S. dictates that the U.S. has a fiduciary responsibility to administer and manage the lands and resources to the best advantage of the tribes. Historically, the U.S. has failed miserably in its management responsibilities. Federal policies have led to massive land loss and gross negligence in resource extraction on reservation lands. For example, uranium mining in the southwest has led to dramatically increased levels of cancer in the Navajo Nation and other Pueblo tribes. The mismanagement of trust lands has also resulted in the largest class-action lawsuit in U.S. history known as the Cobell case; it was settled after 15 years of litigation by the Obama Administration. Socioeconomic Realities Generations of lawmakers have recognized the failures of federal Indian policy. These policies have consistently resulted in the highest levels of poverty and other negative social indicators compared to all other American populations, including substance abuse, mortality rates, education, and others. Modern policies and laws have sought to promote independence and economic development on the reservations. One such law- the Indian Gaming Regulatory Act of 1988- recognizes the rights of Native Americans to operate casinos on their lands. While gaming has produced an overall positive economic effect in Indian country, very few have realized significant wealth as a result of casinos. Cultural Preservation Among the outcomes of disastrous federal policies is the fact that most Native Americans no longer live on reservations. Its true that reservation life is very difficult in some ways, but most Native Americans that can trace their ancestry to a particular reservation tend to think of it as home. Native Americans are place-based people; their cultures are reflective of their relationship to the land and their continuity on it, even when they have endured displacement and relocation. Reservations are centers of cultural preservation and revitalization. Even though the process of colonization has resulted in much loss of culture, much is still retained as Native Americans have adapted to modern life. Reservations are places where traditional languages are still spoken, where traditional arts and crafts are still created, where ancient dances and ceremonies are still performed, and where origin stories are still told. They are in a sense the heart of America-a connection to a time and place that reminds us how young America really is.

Contract Law Essay Example | Topics and Well Written Essays - 3500 words

Contract Law - Essay Example To give us a clear understanding of why this is so, let us take a look at the important issues presented in this case. There are two important issues that are involved in this case namely, (a) whether or not Bowford University is bound by its advertisement and (b) whether or not Dustbusters is entitled to the contract considering that it placed its bid within the prescribed time and that its bid proved to be the lowest. With regards to the first issue at bar, we can clearly see that Bowford University cannot be bound by its advertisement. The decision of the count in the case of Partridge v Crittenden 1 and in the case of Harvey v. Facey2 explicitly stated that a seller should not be bound by the advertisement or to contract the services of the bidder. An advertisement is not a direct offer but rather an invitation to treat or an invitation to negotiate. By nature, an invitation to treat includes the display of goods, advertisement and direct invitation for competitive bids (A Burrows, 2009). Unless these acts are accompanied by express statements or promise to sell or to contract services, the person or entity that placed the advertisement or displays the goods is not bound to sell or contract the services of those who responded to the invitation. According to the case of Spencer v Harding3, an offer inviting tenders does â€Å"not amount to an offer capable of acceptance to sell†. Since the advertisement of Bowford University did not clearly stated that they are going to contract the services of the bidders, the bidders cannot compel Bowford to hire them. Clearly, Bowford is only inviting offers which they can either accept or reject as they see fit. Given this scenario, even if Dusbusters did submit their offer within the time stated in the advertisement, that is not an assurance that they will win the contract. When can an advertisement be considered as binding on the invitor? An advertisement can be held as binding on

AT&T annual report analysis Essay Example | Topics and Well Written Essays - 500 words

AT&T annual report analysis - Essay Example Images in AT&T’s 2013 annual report to show that the company serves people from different multi-ethnic communities.There is a picture of two small children using a computer on a luxurious bed. Behind them is a large Cupboard with books and a world globe on top of it. The children are illuminated by light from the computer; displaying their faces of different colors which means that they come from different racial/ethnic communities. Perhaps they are using internet technology (product) from AT&T. The world globe on top of the cupboard also shows that the company serves people or ethnic communities from different parts of the world. Therefore, these pictures welcome investors from different cultures of the world to invest in the company’s shares and to display global marketability of the company. AT&T’s 2013 annual report effectively uses color to create a clear visual image of the company’s performance for the investors to be convinced that the company is performing well; hence it is worth investing in it. For instance, the title â€Å"To our investors† on page one is written in capital letters and red colors to invite investors to read the message given by the company. In AT&T’s 2013 annual report, figures indicating key financial performance measures of the company are also colored to clearly show the company’s performance to investors in a way that they can see easily and be convinced about the performance. Comparison in growth of earnings between 2012 and 2013 are also shown in red and blue colors on page 7 of AT&T 2013 annual report. AT&T 2013 annual report also uses figures in form of pie charts graphs in order to show the share performance of the company and convince investors to buy shares. For instance, on page two there is a pie chart which shows the revenue growth generated by different lines of business including wireless, voice and wireline data. This helps investors to visualize the performance of the company in terms of

Leadership Approach Paper Essay Example for Free

Leadership Approach Paper Essay Organizational behavior comes into play to aid management in enhancing their understanding of human behavior within organizations to better communicate, allocate resources, delegate tasks, plan, organize, direct, and control work activities. The main purpose of understanding organizational behavior is to increase leadership effectiveness, motivate workers, and inspire them to work toward a common objective. Although there are many leadership approaches, we will focus on the situational leadership approach. We will analyze the purpose, strengths and weaknesses of the situational leadership approach, and provide an example of how it can be applied to real situations. Situational Leadership Approach As it name suggests, the situational leadership approach states that leaders should use different approaches as situations change. In short, leaders should be flexible, embrace change as it comes, and be capable of adapting to it. The situational leadership approach is a model that was developed by Kenneth Blanchard and Paul Hersey in 1972. The theory states that leaders should match their leadership style to the maturity of followers and to the specific tasks on hand (Lerstrom, 2008). As people within organizations acquire more experience and become more knowledgeable about their job, leaders will need to adapt new leadership styles to keep these people motivated. According to May (2013) the core concept of the situational leadership approach is that â€Å"one size does not fit all†. The best leaders are not only those who have a vision, but â€Å"the most successful leaders are the ones who are able to adapt their leadership styles across a broad range of varying maturity levels readily present within the average organization (May, 2013). † Moreover, using the situational leadership approach suggests that leaders use a mix of other leadership approaches to be effective. According to Phatak (2012), â€Å"The philosophy of a leader should be flexible enough to adapt to situations and changing times. We need a mixture of transactional and transformational leadership techniques to get the job done. The basic idea behind this theory is that one must adapt strategy with changing conditions. † Strengths As mentioned earlier, situational leadership allows for more flexibility. As the world evolves, organizations have to make adjustments to survive. Tomasco (2013) states that with the situational leadership approach, leaders get the opportunity to adapt their leadership style to their followers’ needs. Consequently, as leaders effectively match their leadership style to situations and followers’ needs, work activities will run smoothly, interactions will be more successful, relationships will be built up, and followers will achieve optimum performance. Weaknesses Although the situational leadership approach appears to be the best course of action due to its flexibility, it has weaknesses that one cannot ignore. Phatak (2012) explains that constantly changing strategies with time, a leader will find it difficult to implement new strategies on the go. A long term vision may elude him due to constant changes. † Further, Wile (2013) identifies four weaknesses of the situational leadership approach which are confusion, leadership or management, outside factors, and perception. Indeed, followers may become confused as leaders change a newly implemented leadership strategy as a result of changing conditions. The situational leadership approach is often misconstrued with a management strategy to lead employees to achieve better outcomes. One cannot downplay the impact external factors have on organizations and organizational behavior. Leaders should demonstrate their ability to understand the organization’s external environment and to assess followers’ behavior to implement a leadership approach that will work. Finally, people within organizations have different perceptions and react differently in similar situations. Hence, the situational leadership approach may not give accurate predictions of followers’ behavior. Situational Leadership Approach in Real Life Alan Lerstrom from Luther College did a case study using the situational leadership approach in which he demonstrated how academic advisors can alter their leadership style based on students’ maturity as they advance higher in their studies. Lerstrom applied the Hersey and Blanchard’s model of situational leadership in the case study. The model suggests that effective leaders will adjust their leadership styles in accordance with changing situations and followers’ maturity. According to Lerstrom (2008), Jay, the student in the case study began showing signs of maturity as he better understood the major he wanted to pursue and classes he needed to enroll in. Also, Jay became more confident about his abilities, understood the requirements associated with his major, and was more willing to communicate with the advisor. â€Å"Situational leadership provide theoretical and practical tools that help advisors in understanding changes in the readiness levels of their students, and it suggests patterns for relating to students (Lerstrom, 2008, p. 7). † Conclusion Situational leadership is the approach that states that leaders must be flexible enough to adapt their leadership styles to changing situations, to specific tasks, and to organizational behavior. This study showed that although the situational leadership approach yields positive outcomes it has weaknesses. Thus, it is important to leverage the strengths of the approach to alleviate its weaknesses. For increased effectiveness, leaders will need to use organizational behavior research methods to better understand the situations at hand, their followers’ perceptions, and the organization’s internal and external environments. This method will provide guidance in applying the appropriate leadership style. References Lerstrom, A. C. Advising Jay: A Case Study Using a Situational Leadership Approach. NACADA Journal; Fall2008, Vol. 28 Issue 2, p21-27, 7p May, R. (2013). Basics of the Situational Leadership Model. Retrieved from http://www. businessdictionary. com/article/724/basics-of-the-situational-leade rship-model/ Phatak, O. (June 20, 2012). Pros and Cons of Leadership Theories.

Internet Appliances Have Arrived :: Essays Papers

Internet Appliances Have Arrived This article was about a new kind of devices referred to as â€Å"Internet Appliances†. These devices look like small PCs but they only come with the online essentials: a screen, a keyboard, a modem, and a browser (no hard disk or floppy drive). These devices are directed at consumers who are interested in only using the Internet. Three devices were tested and described: Microsoft Network Companions from Compaq and Vestel, and the New Internet Computer (NIC). The two Microsoft Network units were very similar in design. They both have an embedded mouse and keyboards with short cut keys. A bad point of these machines is that they only function with Microsoft Network as the Internet service provider, which can result in a large amount of money as an overall investment. As far as price is concerned, the Vestel unit did not have a set price at the time of publication while the Compaq retails at $599.00. Up to $400.00 of that amount is available for Microsoft Network rebate. The rebate amount varies with the length of the contract. Overall both machines should be sufficient for first time Internet users. The third device, â€Å"The New Internet Computer† (NIC) is the opposite of the Microsoft network machines. NIC is the most computer-like of the three appliances. Included with the device is a small vertical case, two stand-alone speakers, a tabletop mouse with a mouse pad, and a full size keyboard without shortcut buttons. The price for the NIC is a modest $200.00 plus $130.00 for the 15† monitor. NetZero is one of the unit’s default Internet service provider options.

Barriers Can Limit Access to Opportunity

Barriers can limit access to opportunity (Health and Culture diversity) When it comes to achieving opportunity, many people have to face barriers or challenges. For example, a child from a poor family background might have a goal of going to medical school and graduating with a medical degree. But in this case, the barrier could be financial. Likewise, a person moved from his country to another country for work. He found difficulty in understanding his colleagues who speak a strong regional or national accent.This could be a communication barrier and might be challenging to him. These barriers can limit access to opportunity. Nurses work with patients from a range of ethnic, cultural and religious groups and a people from diverse social backgrounds. So nurses need to know enough about diverse groups to develop an awareness that enhances planning and caring for patients. According to the nursing code of ethics, her primary commitment is to the patient whether an individual, family, gr oup, or community.She is responsible and accountable for individual nursing practice and determines the appropriate delegation of tasks consistent with the nurse’s obligation to provide optimum patient care. For example, a language barrier can be a challenge while provide quality care to patient. According to the nursing code of ethics, a patient has right of appropriate care, hence the nurse can confront with this barrier by assigning an interpreter who can work as a communicator between the nurse and the patient. It helps the patient to explore the real problem that is he facing.And a nurse can apply an appropriate method for his promotive, preventive and curative services which are the basic right of the patient. A Patient can also be from a different culture than that of the nurse. Hence, this could also act as a challenge while providing quality care. So she has to confront this situation by gaining more knowledge about the culture of the patient and respecting the patie nt’s morals and values. Failure to understand and manage social and cultural differences may have significant health consequences for people of diverse backgrounds.

The July Plot Failed Largely Because of Popular Support for Hitler

The German public had met the outbreak of World War II with a general sense of apprehension. Although Hitler had been admired for his achievements thus far, it was becoming increasingly obvious to the German public that the regeneration of their economy would come at a price. Hitler made considerable achievements in political and economic fields. He also addressed military matters and to some extent social policy. The Enabling Bill was passed in March 1933, with opposition coming only from the Socialists. This was due to the threat posed by the development of the Gestapo and of course, the SS, which had advanced â€Å"from improvised terror of the early years to the gigantic concentration-camp system of the extermination era. † (Bracher – 1970) As a result of relentless persecution and the introduction of stringent laws, various groups emerged, with a mutual opposition to Nazi conformity. Unfortunately there was no single, unified resistance movement, which meant that any kind of successful campaign proved difficult to initiate, especially under the close eye of the Gestapo. Resistance ranged from youth groups such as the Edelweiss Pirates, committing petty crimes, to the Beck-Goerdeler group and the Kreisau Circle who made attempts on Hitler's life. At the same time there was a great deal of support for Hitler and allegiance to him, which made it more difficult still for the resistance groups to take any action. The Edelweiss Pirates were a prime example of youth resistance to Nazi conformity. They consisted of mostly working class youths. Some had refused to join the Hitler youth because of the lifestyle it would have imposed upon them. Others had simply dropped out from the Hitler Youth presumably because they disagreed with the programme. They daubed graffiti on public walls, disturbed uniformed officials and held pitched battles with the Hitler Youth. On a greater scale, groups such as the Kreisau Circle and the Beck-Goerdeler Group spoke actively about ending the Nazi regime and looked towards a post Nazi Germany. The founders of the Beck-Goerdeler group, Ludwig Beck and Carl Goerdeler, had both held positions in Hitler's governmental office. Beck was Chief of General Staff and Goerdeler was Commissioner, having remained in office after the government of Heinrich Bruning. Beck particularly objected to Hitler's attempts to take over the army. He sent a messenger to London to seek military aid from Neville Chamberlain to help prevent Germany invading Czechoslovakia. However, Chamberlain's regime was one of appeasement. Hitler learned of Beck's opposition and he was thrown out of office. From there on in he kept in touch with many others who opposed Hitler's regime. Goerdeler resigned from office in 1934 after disagreement with Hitler's policies, publicly opposed German rearmament and the Nuremberg Laws and was appalled by the Munich Agreement whereby the Sudetenland was taken from Czechoslovakia and given back to Germany. He made contact with Beck and became involved in the July Plot where he agreed to become Chancellor in the proposed office should the plot prove successful. There were various other key figures within the Beck-Goerdeler group such as Henning von Tresckow, a general staff officer during the Second World War, and Captain Wilhelm Canaris who worked with Himmler and SS intelligence but leaked information to Beck and Goerdeler. However, one figure emerged as an active leader of the Beck-Goerdeler group by the name of Major Claus von Stauffenberg. Appalled by the atrocities of the SS as a member of the general staff, he began to associate with Henning von Tresckow and others. He was soon promoted to major and was badly injured when his car was attacked by enemy aircraft and rolled into a minefield. While recovering from his injuries he decided to join the Beck-Goerdeler group in the July Plot. It was decided among the group that Hitler and Himmler must be eliminated. Once that was done, it was planned for troops in Berlin to seize key government buildings, telephone and signal centres and radio stations. The Kreisau Circle was a group of German professionals, army officers and academics who were opposed to Nazism. Founded in 1933, it was led by Count Helmuth von Moltke, who was born in Kreisau itself and who worked closely with Wilhelm Canaris and Hans Oster. In 1939 he became financial adviser to Abwehr, the German military intelligence organization. Many of the members of Abwehr became active in the resistance movement in Germany, including von Moltke, Oster, and Canaris who was head of Abwehr. Members of the Kreisau Circle frequently held their meetings on von Moltke's estate. They saw defeat in the war as inevitable and post war planning and reorganisation as essential. Hitler and the Nazi party were threatened not only by active resistance groups, but also by various organisations, not least the German Army. In fact, according to Dr. Klaus Hildebrand in his book â€Å"The Third Reich,† â€Å"Two major political and social forces, namely big business and the army, managed to resist the party's totalitarian demands until 1936 and 1938 respectively, when they were brought under strict control. † The extract is taken from â€Å"The Third Reich† written by Dr. Klaus Hildebrand, first published in 1984 and translated from German into English. The date of issue causes the matter of bias to be somewhat disregarded. Had the book have been published 30 years earlier, the authors view would have been far more tainted. Resistance groups such as the Beck-Goerdeler Group and the Kreisau Circle realised that political overthrow of the Nazi government was unrealistic. It was becoming increasingly obvious that in order to seize power, a coup d'etat was the only answer. Based on the above source, one would expect that a military coup wasn't out of the question. However, when approached, the army were uncooperative and, according to Alan Bullock, â€Å"The army's illusions had helped to consolidate Nazi rule† The quote is taken from Bullock's â€Å"Hitler – A Study in Tyranny,† which was first published in 1952. A well-acclaimed book, translated into 14 languages, and written by a former tutor of modern history who lived through both World Wars, it certainly seems as though this book would prove valuable to any study set in this context. This particular quote contradicts the previous extract from Hildebrand's â€Å"The Third Reich† and leads us to believe that the army helped to reinforce Nazi rule rather than oppose it. Some might jump to the conclusion that the reason for the difference between the two sources lies in the nationality of the authors. This is unlikely but can be taken into account as Dr. Hildebrand is German and Bullock is British. A more important factor perhaps is the date of publication of both books. Having been published in 1952, only 7 years after the end of the war, Bullock's biography may have been influenced by public opinion, which would certainly have been strong at the time, and also lack of knowledge about the German Army. Additionally, Bullock was probably one of the first authors to write such a well-acclaimed book addressing events of the Second World War. Therefore, one might feasibly presume that his book left room for improvement as there have been countless books written since, on Hitler and on World War II. Bullock could have used primary sources, eyewitnesses and indeed his own experiences to his advantage. Dr. Klaus Hildebrand, having first published his book in 1984, would have had a wealth of material to help form his opinions and arguments. He could have used primary and secondary sources and views of other historians since the period of study. Bullock would have found this more difficult. However, Bullock had access to eyewitnesses and primary sources that Hildebrand may not have found quite so easily during the 1980s. Perhaps the reason Bullock saw the army as having ‘illusions' lies in the fact that Hitler manipulated the army in order to prevent any threat to his totalitarian rule. It was important that he had their unconditional support as, without it, he could not maintain a secure state, and due to the severity of his regime, could even risk a military coup. He introduced a system of gradual Nazi infiltration into the army. Furthermore, with the emergence of the Hitler Youth who were also given admittance, the army were bound to become more sympathetic to Nazi sentiments. Despite Hitler's attempts to promote Nazism within the army, he felt he still had to earn their respect somehow. The Rohm Purge of 1934 proved convenient as it gave Hitler the opportunity to eliminate those whom he felt threatened the Nazi regime whilst at the same time satisfying the Army. He instigated the Rohm Purge or the ‘Night of the Longknives' in July of 1934. On July 1st he ordered that the detained Ernst Rohm, leader of the SA, be executed. This followed a series of executions and arrests of various SA members. The Army regarded the SA as an unruly and threatening group and thus approved of their elimination. In order to ensure he had the army's respect, Hitler enforced their pledge to the following oath: â€Å"I swear by God this sacred oath: that I will render unconditional obedience to the Fuhrer of the German Reich and people of Adolf Hitler, the Supreme Commander of the Armed Forces, and will be ready as a brave soldier to risk my life at any time for this oath. † (Document 1 – prescribed document pack) The above oath was a prime example of allegiance to Hitler and it made each soldiers' commitment morally binding. It would suggest, therefore, that those who would deviate from their duties and dare to oppose Hitler would be committing an act of treachery and abandoning their morals at the same time. The oath was taken on August 2nd 1934, almost immediately after the death of General von Hindenburg. This was significant as the army had great respect for Hindenburg and Hitler had to ensure he had a similar level of respect or risk a military coup. As a result of this pledge and the army's approval of the Rohm Purge, it was always going to prove difficult to promote anti-Nazi sentiments within their ranks. It must be said that, aside from popular support for Hitler, the July Plot and indeed many other attempts on Hitler's life suffered from severe misfortune. An unlikely series of flukes ensured that Hitler remained unscathed by any of the attempts until the final July Plot. â€Å"General Franz Halder and Henning von Tresckow intended to use a bomb to assassinate Hitler but the device failed to detonate†¦ Field Marshal von Witzhelben intended to shoot Hitler at the Champs Elysees. Sadly Hitler declined his invitation to visit Paris†¦ Colonel von Gersdorff agreed to blow up both himself and Hitler when they shook hands but he failed to get close enough† The above extract and the oath of allegiance are taken from â€Å"David Evans and Jane Jenkins Years of Weimar and the Third Reich, 1999. † The oath is useful to an historian as a primary source. It demonstrates why it might have proven difficult to incite resistance against Hitler and thus gain support for the July Plot. As a direct translation it should not suffer from any form of bias. The above extract, in summarising the various attempts on Hitler's life, is useful in its portrayal of the desperate measures taken by resistance groups. David Evans and Jane Jenkins are specialised historians in this subject area and will have used both primary sources, secondary sources and other historians' views as well as their own knowledge. The date of publication of the sources would ensure that they were free from censorship. Additionally, any bias that might have been brought about during the post-war area will have been discounted by this time. By the end of 1943, The Gestapo and Himmler's SD had succeeded in dispersing most anti-Nazi resistance within Germany. Key figures of resistance had been arrested or invalidated in some way. Hans Oster, one of the heads of German military intelligence, who had maintained active resistance against Hitler, was placed under close surveillance. In January 1944 Moltke, a leading figure in the Kreisau Circle, had also been arrested after it was discovered that he was warning conspirators that they were about to be arrested. Around the same time Beck of the Beck-Goerdeler group underwent a serious cancer operation and his health was unstable. Resistance was effectively in disarray. Again in 1944, Canaris had been dismissed as head of Abwehr on grounds of incompetence and thus the resistance suffered from a lack of information on Hitler's movements. Thankfully Stauffenberg was appointed as Chief of Staff to General Fromm, head of the Home Army. From there he would have ample information on Hitler's whereabouts. In the summer of 1944 Rommel was approached about joining the July Plot. He refused, criticising their tactics and claiming that assassination would turn Hitler into a martyr. Instead he suggested that Hitler should be arrested and brought to trial. However, on 17th July Rommel was injured when a British fighter aircraft attacked his car in Northern France. Furthermore, and on the same day, Goerdeler was arrested with lists for the provisional government. German resistance had suffered a terrible run of bad luck. Nevertheless, plans to assassinate Hitler and seize Berlin were put into action. On July 20th, Stauffenberg's presence was requested at a conference to report on the state of the Home Army. It was intended that Stauffenberg would assassinate Hitler using a time bomb in a briefcase. At the same time, it was proposed that resistance troops in Berlin would seize governmental buildings, telephone and signal centres and radio stations after arresting SS troops who might put a stop to the plan, known as ‘Operation Valkyrie. ‘ The conference had been put forward by half an hour from 1pm because Hitler had a meeting in the early afternoon with Mussolini. When it came to the conference, Stauffenberg arrived late having activated the time bomb in his briefcase. He placed it about 12 feet from where Hitler was stood and made a prompt exit. The bomb exploded and the plot almost proved successful; although the bomb had exploded in Hitler's vicinity, his good fortune remained a prevalent factor in his survival. â€Å"Hitler had been protected, partly by the table-top over which he was leaning at the time, and partly by the heavy wooden support on which the table rested and against which Stauffenberg's brief-case had been pushed before the bomb exploded† In spite of the fact that Hitler had sustained minor injuries and was fairly shaken, he delivered a speech to the public on the same day. The extract above is a fitting example of Hitler's uncanny good fortune and is taken from â€Å"Hitler A study in Tyranny,† written by Alan Bullock. The conspiracy fell apart quickly; General Fromm had Stauffenberg shot at midnight in the courtyard of the War Ministry and in the following months of vengeance, Hitler was sure to seek out all those involved and have them tortured and executed. In fact, many of those killed thereafter had no connection with the July Plot but were merely among a large group of people whom Hitler was wary of for one reason or another. Aside from Hitler's persistent fortuity and the loss key figures in German resistance, there were other factors that led to the failure of the July Plot. It could be said that the various assassination attempts including the July Plot failed due to lack of competence. The mere fact that so many assassination attempts were implemented would suggest that there was a sense of desperation in the hope of removing Hitler. The following extract quotes Henning von Tresckow when voicing his opinion to Stauffenberg: â€Å"The assassination must be attempted at all costs. If it should fail, action must still be taken in Berlin. For it is no longer a question of the practical aim: it must be demonstrated to the world and to history that the German resistance has decided on a supreme throw. Nothing matters in comparison with this. † The quote is again taken from â€Å"The Third Reich† written by Dr. Klaus Hildebrand. I believe it to be useful in its portrayal of the sheer desperation of the Beck-Goerdeler group in their attempt to remove Hitler. When looking at the failure of the July Plot one might ask what would have happened if the initial assassination attempt had succeeded. Different historians have different views as to what post Hitler Germany would have held in store. Some say the Beck-Goerdeler group's provisional government would have failed, some say they would have succeeded. Heinz Guderian was commander of the General Staff. As a result of the July Plot Guderian demanded the resignation of any officer who did not fully support the ideals of the Nazi Party. Over the next few months Guderian played a role in the Army Court of Honour that expelled hundreds of officers suspected of being opposed to Hitler's policies. Although willing to carry out a purge of the Army, Guderian disagreed with Hitler over strategy and he was dismissed from office on 28th March 1945. According to his book ‘Panzer Leader,' He believed that the resistance hadn't enough troops to defend their position. He believed essentially that Operation Valkyrie was a disaster and that even if Hitler had been assassinated, Germany would have been no worse or better off. Guderian joined the army in 1908 thus he had considerable military experience. He led the attack on Poland in September 1939 and his rapid success sent shockwaves throughout the world. One would assume that Guderian's view would therefore be one of value. Guderian stated that: â€Å"The officers and men assembled for Operation Valkyrie had not the slightest idea of what was going on. † However, having been published in 1953, there is likelihood that Guderian's book may have been influenced by public opinion. Furthermore Guderian served under Hitler and was witness to much propaganda that would have shamed and discredited the resistance movements. It is quite possible that Guderian could have taken on board some of Hitler's views on resistance movements such as the Beck-Goerdeler Group, which might explain his unenthusiastic view of their strategy. Albert Speer agrees with the fundamental idea that the coup was doomed from the start. He believed that the plot failed because of the extent of loyalty to Hitler. Speer first met Hitler in July 1933 as a member of the SS and was given the task of organising the Nuremberg Rally. He became Minister of Armaments and was a good administrator. He considerably raised production levels of armaments. He must have been familiar with Hitler and the degree of loyalty that he commanded. One might expect, then, that his claim might have been justified. However, it may once again be worthwhile to consider Speer's possible acceptance of Hitler's ideas as his own. If this was the case then Speer may have been misled as to how much loyalty to Hitler actually existed. Others believe that the plan would have succeeded. Certainly Bullock makes reference to the fact that in Paris, the plan actually worked. Conspirators in Paris, Vienna, Prague, Kassel, and Frankfurt continued to implement their plans even after the reported failure of the coup in Berlin. The plans made considerable achievements in Paris where some 1,200 SS and SD troops were arrested. It collapsed, however, simply because the assassination attempt on Hitler had failed. Added to this was the fact that the Navy and SS quickly began their counter measures. Bullock also looked upon the support of Rommel as a positive factor, claiming that: â€Å"His popularity would have been a considerable asset. † As already established, Bullock was a tutor in modern history at the same time as he was writing ‘Hitler a Study in Tyranny. ‘ He was also Vice Chancellor of Oxford University from 1969-73. He had a wealth of experience in the field of modern History and this particular book is hailed to be: ‘Acclaimed all over the world as an outstanding biography. ‘ David G. Williamson looks upon the failure of the July Plot somewhat sympathetically. He believes that, had the generals in Berlin have acted more decisively without waiting to hear whether or not Hitler was dead, they could have overthrown the SS and the SD as they did in Paris. Williamson is an expert in this field and has written several books on German Modern History including ‘The Third Reich,' which is quoted in document 11 of the prescribed document pack. This particular book was published in 1982. Williamson would therefore have had a great deal of material at his disposal. He will have used a range of primary and secondary sources as well as taking into consideration views of other historians. Some of his other titles include ‘Bismarck and Germany 1862-1890,' published in 1986, ‘Germany from Defeat to Partition, 1945-1963,' and ‘The Age of the Dictators,' not yet published. The views of Heinz Guderian and David G. Williamson differ greatly. We might again attribute this to their difference in nationality, though there are once more additional factors to be considered. Guderian's view might have been tainted greatly by a very influential Hitler whereas Williamson's view should have been free from any form of bias. The dates of publication also differ greatly. Guderian's book, ‘Panzer Leader' was published in 1953, probably written almost immediately after the war when the general consensus was certainly a biased one. Williamson's ‘The Third Reich' was published in 1982 when there was more material available, less propaganda and less influenced public opinion. I feel that support for Hitler was widespread, and where there wasn't support there was loyalty through fear. I believe that Himmler posed as much of a threat as Hitler as a Nazi aggressor and as head of the army from 1944, he could have overthrown any kind of provisional government set up by the Beck-Goerdeler Group upon assassination of Hitler. It would be wrong to say that the plot failed entirely due to popular support for Hitler and more feasible to propose that, as the essay title suggests, the plot failed largely due to popular support for Hitler. He gained the support of the army and had the support of the SA and later the SS. He also had a largely dedicated governmental cabinet. Any form of opposition was promptly eliminated. Of course, the July Plot also failed because of a succession of mishaps and poor organisation as previously mentioned.

20 Facts About Principals Every Teacher Should Know

20 Facts About Principals Every Teacher Should Know Principals and teachers must have an effective working relationship for a school to be successful. Teachers must understand the role of the principal. Every principal is different, but most genuinely want to work with teachers to maximize the overall learning taking place within each classroom. Teachers must have a clear understanding of their principal’s expectations. This understanding has to be both general and specific. Specific facts about principals are individualized and are limited to the unique qualities of a single principal. As a teacher, you have to get to know your own principal to get a decent idea of what they are looking for. General facts about principals encompass the profession as a whole. They are true characteristics about virtually every principal because the job description is generally the same with subtle changes. Teachers should embrace these general and specific facts about their principal. Having this understanding will lead to greater respect and appreciation for your principal. It will foster a cooperative relationship that will benefit everyone in the school including the students whom we are charged to teach. 20. Principals Were Teachers Themselves Once Principals were teachers and/or coaches themselves. We always have that experience on which we can fall back. We relate to teachers because we have been there. We understand how hard your job is, and we respect what you do. 19. It's Not Personal Principals have to prioritize. We are not ignoring you if we cannot immediately help you. We are responsible for every teacher and student in the building. We must evaluate each situation and decide whether it can wait a bit or whether it requires immediate attention. 18. Stress Affects Us, Too Principals get stressed out. Almost everything we deal with is negative in nature. It can wear on us at times. We are usually adept at hiding the stress, but there are times when things build up to the point where you can tell. 17. We Do What Seems Best, Based on the Information Available Principals must make difficult decisions. Decision making is a crucial component of our job. We have to do what we believe is best for our students.  We agonize over the toughest decisions making sure they are well thought out before being finalized. 16. The Words Thank You Mean a Lot Principals appreciate it when you tell us thank you. We like to know when you think we are doing a decent job. Knowing that you genuinely appreciate what we do makes it easier for us to do our jobs. 15. We Want to Hear Your Opinion Principals welcome your feedback. We are continuously looking for ways to improve. We value your perspective. Your feedback can spur us to make significant improvements. We want you to be comfortable enough with us that you can offer suggestions with a take it or leave it approach. 14. We Appreciate Individuality Principals understand individual dynamics. We are the only ones in the building that have a true idea of what goes on in each classroom through observations and evaluations. We embrace different teaching styles and respect individual differences which have proven to be effective. 13. We Want to See Passion Principals loathe those who appear to be slackers and refuse to put in the time necessary to be effective. We want all of our teachers to be hard workers who spend extra time in their classrooms. We want teachers who realize that prep time is just as valuable as the time we actually spend teaching. 12. We Want You to Be Your Best Self Principals want to help you improve as a teacher. We will offer constant constructive criticism. We will challenge you to improve in areas in which you are weak. We will offer you suggestions. We will play devil’s advocate at times. We will encourage you to search continuously for improved ways to teach your content. 11. Our Time is Limited Principals do not have a planning period. We do more than what you realize. We have our hands in just about every facet of the school. There are a lot of reports and paperwork that we must complete. We deal with students, parents, teachers, and pretty much anyone who walks through the doors. Our job is demanding, but we find a way to get it done. 10. We Are Your Boss Principals expect follow through. If we ask you to do something, we expect it to be done. In fact, we expect you to go above and beyond what we have asked. We want you to take ownership in the process, so putting your own spin on a task will impress us as long as you have met our basic requirements. 9. We Are Human Principals make mistakes. We are not perfect. We deal with so much that we will occasionally slip. It is okay to correct us when we are wrong. We want to be held accountable. Accountability is a two way street and we welcome constructive criticism so long as it is done professionally. 8. We Are a Mirror of Your Performance Principals love it when you make us look good. Great teachers are a reflection of us, and likewise bad teachers are a reflection of us. We revel in delight when we hear parents and students offering praise about you.  It provides us reassurance that you are a capable teacher doing an effective job. 7. We Trust the Data Principals use data to make critical decisions. Data driven decision making is a critical component of being a principal. We evaluate data on an almost daily basis. Standardized test scores, district level assessments, report cards, and discipline referrals provide us with valuable insight that we use to make many key decisions. 6. We Expect Professionalism Principals expect you to be professional at all times. We expect you to adhere to reporting times, keep up with grades, dress appropriately, use appropriate language and submit paperwork in a timely manner. These are just a few of the basic generalized requirements that we expect every teacher to follow without any incidents. 5. No One Enjoys Disciplining Students Principals want teachers who handle the bulk of their own discipline problems. It makes our job more difficult and puts us on alert when you continuously refer students to the office. It tells us that you have a classroom management issue and that your students do not respect you. 4. The Job is Our Life Principals attend most extra-curricular activities and do not get the entire summer vacation. We spend an inordinate amount of time away from our family. We are often one of the first to arrive and the last to leave. We spend the entire summer making improvements and transitioning to the next school year. A lot of our most prominent work occurs when no one else is in the building. 3. We Want to Trust You Principals have a hard time delegating because we like to be in total control. We are often control freaks by nature. We appreciate teachers who think similarly to us. We also appreciate teachers willing to take on difficult projects and who prove that we can trust them by doing an outstanding job. 2. Variety is the Spice of Life Principals never want things to get stale. We try to create new programs and test new policies each year. We continuously try to find new ways to motivate students, parents, and teachers. We do not want school to be boring for anyone. We understand that there is always something better, and we strive to make substantial improvements on a yearly basis. 1. We Want the Best for Everyone Principals want every teacher and student to be successful. We want to provide our students with the best teachers who will make the biggest difference. At the same time, we understand that being a great teacher is a process. We want to cultivate that process allowing our teachers the necessary time to become great while trying to provide our students with a quality education throughout the entire process.

German Language and Culture

German Language and Culture This article is the direct result of a thread (of related messages) in one of our forums. The discussion centered around the supposedly simple concept of being nice, as in smiling or wishing someone a nice day. It soon became apparent that just because you CAN say something in German does not mean you SHOULD. The phrase Ich wà ¼nsche Ihnen einen schà ¶nen Tag! sounds rather odd. (But see the comment below.) Trying to say Have a nice day! in German is a good example of language that is culturally inappropriate- and a good illustration of how learning German (or any language) is more than learning just words and grammar. It is becoming more common in Germany to hear the phrase Schà ¶nen Tag noch! from sales people and food servers. In an earlier feature, Language and Culture, I discussed some of the connections between   Sprache  and  Kultur  in the broadest sense. This time well look at a specific aspect of the connection, and why it is vital for language learners to be aware of more than just the vocabulary and structure of German. For example, if you dont understand the German/European approach to strangers and casual acquaintances, youre a prime candidate for cultural misunderstanding. Take smiling (das Lcheln). Nobodys saying you should be a grouch, but smiling at a German for no particular reason (as in passing on the street) will generally get the (silent) reaction that you must be a little simple-minded or not quite all there. (Or if theyre used to seeing Americans, maybe youre just another one of those weird smiling  Amis.) On the other hand, if there is some apparent, genuine reason to smile, then Germans can and do exercise their facial muscles. But what I may consider nice in my culture may mean something else to a European. (This smiling thing applies to most of northern Europe.) Ironically, a scowl may be better understood and accepted than a smile. Beyond smiling, most Germans  consider the phrase have a nice day an insincere and superficial bit of nonsense. To an American, its something normal and expected, but the more I hear this, the less I appreciate it. After all, if Im at the supermarket to buy anti-nausea medicine for a sick child, I may have a nice day after all, but at that point, the checkers polite have-a-nice-day comment seems even more inappropriate than usual. (Did she not notice I was buying nausea medicine, rather than, say, a six-pack of beer?) This is a true story, and a German friend who was with me that day happens to have a good sense of humor and was mildly amused by this strange American custom. We smiled about that because there was a real reason to do so. I personally prefer the custom of German shopkeepers who rarely let you out the door without saying Auf Wiedersehen!- even if you didnt buy anything. To which the customer replies with the same farewell, just a simple good-bye without any dubious wishes for a nice day. Its one reason many Germans would rather patronize a smaller shop than a big department store. Any language learner should always keep in mind the saying: Andere Lnder, andere Sitten (roughly, When in Rome...). Just because somethings done in one culture doesnt mean we should assume it will automatically transfer to another. Another country does indeed mean other, different customs. The ethnocentric attitude that my cultures way is the best wayor equally unfortunate, not even giving culture a serious thoughtcan lead to a language learner who knows just enough German to be dangerous in a real-life situation.

Tax Preparation in the USA Essay Example | Topics and Well Written Essays - 750 words

Tax Preparation in the USA - Essay Example This paper looks and discusses how tax preparations are done with the help of accounting and bookkeeping firms as in many cases, the tax filer is confused with all the complexities it entails for everyone. Although a tax form has been simplified, some 40% to 50% of all tax filings have been completed by the tax preparer, of which there are four types, namely: certified public accountants (CPAs), lawyers, an enrolled agent (someone who passed special examinations given by the Internal Revenue Service precisely for this purpose and has thereby gained IRS accreditation) and unenrolled tax preparer. Discussion My decision as John (owner of the private accounting practice) is to accept Sue (client) because I think I can help her out with her problems. First and foremost, the most logical step is to reconstruct her financial transactions as best as possible by taking calculated estimates of her income and expenses. This will help me prepare her audited financial statements (balance sheet a nd income statement) but most likely, I will issue a qualified opinion on these statements. This will serve as guide and warning to whoever uses these financial statements to arrive at their own judgment as to the applicability and suitability of the statements for their own use, like a bank. Because Sue operates her small business as a single proprietorship (presumably as based on case facts given, as she has only five full-time employees), then she pays business taxes in the same form as her personal income tax. It means that both she and the business itself are not taxed separately as they are considered as one and the same entities. The Internal Revenue Service or IRS calls this â€Å"pass-through taxation† as all profits pass through her sole proprietorship business before it reaches her as personal income. A needed document is the profit and loss statement of her business (Schedule C of the IRS forms) together with the IRS Form 1040. Moreover, she also needs to pay her own â€Å"self-employment taxes† like the Social Security and Medicare systems. It is usually double the rate of what ordinary employees pay in terms of salary deductions because a sole proprietor has no employer counterpart for the contributions and so she must pay the entire amount due, which must be reported under Schedule SE (self-employed) of the IRS. Present self-employment tax rate is now 15.3% (adjusted since last February 2012 from 13.3%) for the first $110,100 in reported income and then 2.9% tax rate for any amount in excess thereof. The box of receipts that Sue gave may not be of much help as some of her expenses and receipts for income were questionable, so the best approach is to just use the standard deductions which are fixed dollar amounts to some items. The IRS allows a business to deduct certain items and ordinary business expenses to lessen the tax due, to include operating expenses, advertising costs, travel and gasoline expenses, business-related meals a nd entertainment for business guests (IRS, 2012, p. 1); in order for an expense to qualify as a deductible, it must be necessary and also ordinary that is indispensable or helpful in pursuit of carrying out the trade or a type of business; not included are cost of goods sold, capital expenses (such as equipment) and personal expenses.