Difficult Emotion Process

My companion and her beau separated months back and I likewise got influenced with the separation in light of the fact that I’ve additionally become companions with the ex. My companion has begun to see different folks and the ex is seeing different young ladies as well. The thing is, the ex, in spite of the fact that he is dating with different young ladies, isn’t over my companion yet and he is utilizing me as his scaffold to his ex. That approves of me. My job is update the ex with how the young lady is doing.As a companion, I had become a partner of the young lady and she would disclose to me all so I realize that the young lady is extremely over her ex and has begun to like the person he met in one of her Chemistry class. At that point, being a companion of the ex, I have discovered that he continually thinks about my companion and as yet trusting that they could come to compromise and in the long run reunite. I imagined that the ex should realize that there wonâ⠂¬â„¢t be another opportunity between them. I have just given him the thought and afterward, he needed me to educate everything regarding what I am aware of his ex and the current of his ex.I did and this caused him to go up against the ex. Presently, my companion is agitated with me. Some portion of me felt regretful and different makes me feel that I shouldn’t for I am simply being a companion to them two. 2. I’ve contemplated our fellowship and I felt terrible of how it is at this moment. I felt it’s shouldn’t how kinships should end and I’ve thought fellowships shouldn’t be destroyed that way. Being in a similar school, we can abstain from passing one another however we can’t abstain from seeing one another. On our available time, I inquired as to whether she needed to talk and she said yes.Maybe, she felt equivalent to I did and possibly, she likewise needed to discuss it. I think she misses me as well! I disclosed to her that I lament not disclosing to her immediately and that we finished not conversing with one another. I disclosed to her that I felt regretful about uncovering her dating with another person to her ex, at the same time, I think as a companion to her ex, I should assist him with proceeding onward and by enlightening him concerning her new person this would make him think. I additionally revealed to her that I figure she ought to likewise advise this to his ex so the ex could begin moving on.I said that when she got irritated, I likewise felt the equivalent towards her since I couldn’t comprehend why she would feel like that and I couldn’t rest considering her thought process me. I said that I likewise thought again of disclosing to everything to the ex. I likewise revealed to her that I believed I don't merit the cool treatment I’ve been accepting from her for quite a long time since I figure I made the best choice to support the ex and that won't do her any mischief an d that there is no point of keeping the dating stealthily from her ex.And on the off chance that she felt that I’m shouldn't get to know the ex, it isn’t right. I revealed to her that I needed to get things back the manner in which it was before each one of those things occurred. 3. I’ve had showdowns previously and each time it is so hard to experience. I watched her responses and I saw that she is likewise disheartened. She was listening eagerly. At the point when it went to the part where I advised her of how I don't merit her sort of treatment, she secured her face and began to cry, however she continued tuning in. I figure I did all the talking at our conversation.She was so calm. It was extremely clumsy. I thought, at that point, I was harming her. Just to end the quietness, I inquired as to whether she needed to purchase a pop. She went to me and said she missed me. I don’t know whether things between us is truly alright at the present time, howeve r perhaps it would. I trust it would. Possibly later we could have a go at fixing things. I think what’s significant is that we begin conversing with one another once more. Afterward, I would attempt to talk her through confiding in one another once more. 4. The aptitude was valuable, in spite of the fact that I wasn’t totally sure on the off chance that I tailed it all.But it helped me to remember numerous focuses that would support me and it helped me. The planning was great, I wasn’t telling any non-sense that could have harmed her more. I think it helped me cause my companion to see how I felt. I was so careful of my words and in light of the fact that I know her well, I realize which words could hurt her and which won’t and how I should advise her. I simply know how she would take things dependent on how it is being conveyed to her. I didn’t get a lot of reaction from her around then, at the same time, later, she’ll talk.

Tragic Hero Macbeth Essay Example for Free

Shocking Hero Macbeth Essay 1. In the Shakespearean catastrophe, â€Å"The Tragedy of Macbeth†, Macbeth himself didn't originate from respectable height, however rather he followed into the line of majesty, and had introduced himself with extraordinary characteristics, for example, solid capacities out on the war zone. 2. The hamartia introduced in Macbeth came about in Macbeth’s own homicide against his great lord Duncan, so as to pick up influence, notoriety, and fortune for his own pleasure. Macbeth himself had a hubris or pride and energy that he permitted to assume control over his choices, prompting his awful ruin. 3. Macbeth’s destruction itself was driven by his own freewill, superseded by his own haughty certainty. Verification he had taken done this to himself is said so by Macbeth, â€Å"I am in blood stepped in so far that, should I swim not any more, returning were as dreary as to go o’er.† (Act III, Scene 4, Line 136-138). 4. As the crowd, feel sorry for was communicated beyond a reasonable doubt through Macbeth’s conceivable but then incredible human potential, â€Å"I have lived long enough†¦and that which ought to go with mature age, as respect, love, acquiescence, troops of companions, I should not look to have.† (Act V, Scene 3, Line 22-26). 5. The principal indications of mindfulness are when Macbeth assembles the genuine forecasts allowed to him by the three spirits, â€Å"Let each warrior cut him down a branch and bear it before him.† (Act V, Scene 4, Line 4-7). He is then lead to tolerating his destiny or anagnorisis, directly before Macbeth is killed by Macduff, â€Å"I won't yield, to kiss the ground before youthful Malcolm’s feet†¦I toss my warlike shield. Lay on, Macduff.† (Act V, Scene 8, Line 27-24). Section Two: By utilizing Aristotle’s meaning of a disastrous legend, I would presume that Macbeth is without a doubt a heartbreaking saint. Macbeth’s terrible defect generally depicted as his energy, where he would examine again and again with his own one of a kind thinking, wherein enthusiasm overrules the entirety of his humanly basic detects; this influences an awkwardness between human explanation and enthusiasm along these lines prompting appalling outcomes or rather the hero’s shocking passing.

Health Promotion On Providing Information Leaflet On Taking

Health Promotion On Providing Information Leaflet On Taking Health Promotion On Providing Information Leaflet On Taking Aldronate/Risedronate Tablets â€" Essay Example > January 01, 2008University: Introduction-National Health PromotionPrime Determinants of healthThere are many elements of health even though it is regularly referred in the backdrop of illness and disease and poor health although it is more than sickness and ill health. It is a source for routing life and an affirmative notion placing significance on social and private sources as well as corporeal and mental abilities. Definition of health as given by World Health Organization emphasizes on maintaining absolute state of social as well as mental and physical well-being and note just lack of disease or illness. Later on this definition was expanded that health is a source for routing life and not an idea of living. It is thus an affirmative concept that places significance on societal and corporal abilities. There are many elements that manipulate and determine health, whether at personal level or general public levels. The economic, social and environmental elements are the prime ex ternal determinants of health. (Silverman. 2006)Factors Involved in National Health PromotionWhereas other factors at individual levels such as sex, hereditary, sex and life style options are also important. Accomplishment of physical as well as psychological welfare is not only the responsibility of a single person. The ability of a person to track good health is confined by unstable degrees of capabilities, data base and economic indications. A broad spectrum of economic, social and environmental elements along with issues of equity, parity and access impact on mental, social and physical well being depends on factors including; poverty; education; health services; unemployment; income appropriateness; and quality of water and housing. (Crannery E. 2002)If the income and sources are not adequate to prevent people from accomplishing a quality of standard of living as set by the particular society, they are said to be living in poverty. Resultantly appropriate income and sources p ossessed by people may be debarred and trivial from contributing in activities that are termed as normal for other people living in society. People whose echelons of economic affluence is less than other person in the broader community where they live, in fact suffer an uneven load of ill-health and untimely death when measured with the society as a whole particularly for those segments of the society who benefits from economic prosperity. The connection in poor health and superior ethical rates in individuals who are unemployed for long time and also from lower level of socio-economic set of people are the prime focus of health improvement programs. Skills RequiredAnother main element is the education which in its wider sense plays a significant role if every group of population is to extend their capabilities in dealing with the variety of circumstances they confronts in life. On the other hand education has the probability to expand the gap that exist between income powers of al ready benefitted and those persons who have almost no or little qualification. (Silverman. 2006)Whilst accessibility and approach to health services during recent years have improved globally yet there are certain groups in populations that are still not reaping benefits. People in rural areas and physical remoteness are blockades that have been quoted for men, women in general and older people in particular approaching health services. Underdeveloped literacy skills, places of health records and unstable levels of discrimination are particular constraints for other groups in a set of people seeking for health services. (Wehren E. 2005)

Is Sexism Still a Force in Our Culture - 1212 Words

Is Sexism Still a Force in Our Culture? Sexism against women has been prevalent for hundreds of years, despite the fact that there is nothing inherently sexist about human existence, or that of other animals. In fact, there exist a number of animal species that are not sexist, and the sustained prevalence of sexism among humans is a topic that necessitates investigation. This paper examines sexism as it relates to contemporary culture, with particular emphasis paid to whether women have overcome the oppression that they lived with during preceding generations. Specifically, this paper begins with an examination of the different ways in which sexism manifests in todays culture, then discusses the specific ways in which sexism has been combated. Ultimately, it is argued that while substantial developments have been made in combating sexism, gender discrimination is still inextricably linked with culture. Sexism is still embedded in the fiber of contemporary culture. However, to further explore the ways in which sexism is in tertwined with culture, it is first necessary to define culture. For the purposes of this investigation, culture refers to the corporate environment and forms of employment, as well as the different entertainment industries and canonical literary texts that are endorsed in schools and the greater society. Although not necessarily a product of culture, this paper also investigates the possibility that there is inherent sexism that manifests throughShow MoreRelatedInequality Between Men And Women1315 Words   |  6 PagesIntroduction 3 Thesis 3 Defining Sexism 3 Why is it a social problem? 3-4 Statistics 4 Identifying and Defining Four Concepts Related to Sexism 4-5 How is this problem being addressed? 5 Conclusion 6 References†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 7 Social problems have always been a part of society. Although some social problems have disappeared over time others have uprooted and evolved to fit our ever-changing world. Within our textbook, A. Leon-Guerrero definesRead MoreJapanese culture is one of the most well appreciated yet, sometimes intriguing and difficult to1000 Words   |  4 PagesJapanese culture is one of the most well appreciated yet, sometimes intriguing and difficult to understand in comparison to certain other cultures. The differences between men and women, different religious ideologies and many symbolic beliefs are characteristics that makes this a culture of world-wide study by many people from other parts of the world. Because of its complexity to understand and learn, Japanese culture not only reflects this major differences in the present day, but it follows theRead MoreWomen s Leadership Position Within The Sport Industry972 Words   |  4 Pagesmake unusual efforts to succeed. If I fail, no one will say, ‘She doesn t have what it takes.’ They will say, Women don t have what it takes. Clare Boothe Luce. 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Sexism1638 Words   |  7 PagesHailey Pazmino Senior Defense Topic: Sexism Sexism is defined as the discrimination and bias towards one gender, that one gender is powerful and righteous compared to the other. Sexism has been the largest barrier between sexes to the point in which cultures as well as religions rely on misogyny to set limitation on women to make men feel more empowered. Sexism rooted about twenty five hundred years ago in which women were considered property to a man. Parents would trade their youngRead MoreThings Fall Apart and A Dolls House Essays1597 Words   |  7 Pagesexamples can be found in cultures of the past and present. In fact, there are many seemingly different cultures that share that one major similarity: the oppression and subjugation of women. Upon reading Things Fall Apart by Chinua Achebe, it becomes clear that the primary reason for the abuse of women is the common cultural belief that women are secondary to men. This conclusion is further justified after reading A Doll’s House by Henrik Ibsen. Throughou t history, many cultures have been heavily masculineRead MoreRacism And Sexism : A Government Or Private Program1134 Words   |  5 PagesOne of the largest injustices in the world is racism, and sexism, and America is no exception. There has been centuries of slavery, and decades of segregation, oppression, and unfair treatment. However, as time passed, and people worked tirelessly to bring to light the injustices in our society, and government, these practices became less and less acceptable. The government ended up removing laws and creating new ones with the goal of giving both minorities and women equal opportunities, whichRead MoreWomen Of Hip Hop Culture Essay1723 Words   |  7 PagesWomen have decided to consume hip hop regardless of the sexism and machismo of their rap artist spouses. Historically, black women who have sex with other women haven’t been recognized in the Black community. Also, the expectations are the same in hip hop culture because men reject l esbians. An example is the murder in 2003 of Sakia Gunn after she declared her lesbian identity to a group of males. We all know that in hip hop culture men predominate and precisely masculine. Women can achieve a higherRead MoreHip Hop : The Rise Of The Post Hip Rap Generation1168 Words   |  5 Pagesnever be the focus of political change. Asante argues that â€Å"old white men† have dictated hip-hop, and by extension the actions of black youth, since 1991. â€Å"Allowing white executives, not from the hip-hop culture, to control and dictate the culture is tragic because the music, and ultimately the culture, as we can see today, has not only lost its edge, but its sense of rebellion and black movement- the very principles upon which it was founded.† Asante calls for the rise of â€Å"artivism,† a new social movementRead MoreAdvertising Bigotry: the Foundation888 Words   |  4 PagesIn the past, the ideals of American society incorporated numerous stereotyp es that even today cause detrimental effects within our infrastructure. The lasting belief of women and African Americans’ inferiority and its harrowing portrayal in advertisements originates from the very distant past. Seemingly from the beginning of time, women all over the world were viewed as lesser individuals therefore they received lesser roles in their society. Since the 18th century, when America first began colonization

Movie Analysis Lola Rennt - 1283 Words

Allison Riddle FIL 3854 September 13, 2015 Lola Rennt (Run, Lola Run), Director: Tom Tykwer, Year: 1998 Film Analysis One - Lola Rennt Lola Rennt, or Run Lola Run, is a German film produced by Stefan Arndt and written and directed by Tom Tykwer. This 1998 film depicts a twenty-something girl, Lola, trying to help out her boyfriend, Manni. He was the middle man for a drug deal but he lost the payment on the train in transit to turn the money in. Manni is told by the drug dealer that he only has twenty minutes to get the money to him or else he will be harmed. Lola tries to help Manni by going to her father to get some money. The movie depicts three different scenarios that could happen, basically Lola goes on three runs and each time something very small changes that can change the whole outcome of that run, if it was successful in helping Manni or not. It all comes down to timing. For this analysis, I have chosen to examine the opening scene starting at 4:30 and running to 8:00. This scene, while at the very beginning of the film, and also including some opening credits, can be seen as alluding and hinting to the whole idea of the film. It shows the major themes right in the first few minutes; however, the audience does not know that until further into the film and the opening shots seem to make more sense. This scene is so great because it reveals the whole theme of the film within the first ten minutes. In the beginning of the selected clip, it is in the form of aShow MoreRelatedMovie Analysis : Run Lola Run1533 Words   |  7 PagesFilm Analysis – Run, Lola, Run Raghuraj Rathi Tom Tykwer’s Run Lola Run (1998) is truly a brilliant film. It is very seldom that a film manages to combine the high pace of an action thriller and a deep philosophical subtext without botching it, but Run Lola Run does an excellent job at striking a balance between both. Tackling the very abstract and philosophical concepts of chance and cause-effect, Run Lola Run is truly a modern foreign classic. Tykwer manages to postulate one simple theory throughRead MoreThe Four Ps of Creativity2243 Words   |  9 Pagesaround creative beings and how these factors influence their final creative products. According to Mel Rhodes in his book An Analysis of Creativity (1961) these Four Ps; person, place, process and product are the underlying factors of creativity itself. By understanding how the 4 Ps work we are able to venturing into the life of a creative thinker and conduct and analysis of there creativity. In this case we will look at a German media artist, Tom Tykwer who has constr ucted a variety of unique films

Fishing from heaven Free Essays

The frost clung to the surroundings as I made my way down the old crooked path. It was early morning and the sun was attempting to wedge its way through the clouds: it remained ice cold. There was little life to be seen – most animals were hidden away from the dangers and cruelty of winter. We will write a custom essay sample on Fishing from heaven or any similar topic only for you Order Now They had collected their food and were snuggled away ready to sleep the months through. At that moment I wished I could join them. Why couldn’t I run away and hide until I was ready to face life again? As I trod over the cold granite with the fellow mourners I could see nothing of happiness. Everything hung in dismay as if even nature knew this was a wretched and lonely place. I imagined the gloomy individuals walking this route over the decades. It was a path that had to be travelled but very few were ready or willing to face its destination. Instead we all hoped something would suddenly change and that our fate would be reversed. The daunting doors appeared ahead and I made my way inside along with the others – all of us coated in black. I shivered, no longer because of the temperature but rather fear, as I made my way inside the thick stone walls. The mighty roof towered over me shadowy and oppressive. I found my pew and sat down alone to wait. The tranquilising smell of burning incense combined with my tired state almost lulled me to unconsciousness but a stern voice suddenly called for the beginning of the service and I turned to face the altar. It was covered in a white cloth which hung loosely over the sides clearly too big. A cross made up the centrepiece and a candle stood on either side. I’d never been to a church before but I knew granddad had. I imagined him looking at this cross and, like me, wondering why life had to happen the way it did. The music sounded and they began to enter – the robed man and the six friends of my grandfather. I only knew one of them. They had gone to school together and granddad would always tell stories of their misbehaving – tricking the teacher and missing classes. I saw his friend dim with dread no longer a schoolboy with a future of brightness ahead. His head hung low as he made his way down the aisle. The lid of the coffin was lifted and his face tightened as he saw his friend for the last time. Granddad’s face was withered and frail, his lips rose pink and dry. They had dressed him in his favourite suit especially for the occasion. His body lay stiff, fragile and delicate – but strangely imposing. This was not how I remembered him. Vulnerability and helplessness had overcome him. His intelligent being was hidden – deposed by death. * * * It was a spring morning and the lake glistened in the sun. Not a ripple disturbed the perfect reflections. The smell of freshly painted wood hung in the air as the boat entered the water. Its green body caused it to appear like a lily-pad against the still expanse. I was trembling with excitement: I had never been on a boat before. We lived in the town where buildings filled the landscape. It was only when I came here on holiday that I got to see the amazing aspects of nature so forgotten in cities where cars and buses have taken over. First grandfather gave me a rod. He smiled as I looked at this alien object with uncertain eyes. He loaded the reel, explained how to make a blot knot, stuck on the tiny squirming pinkie and cast into the distance. He stressed the importance of doing this properly so as to avoid whipping your neighbour or startling the surrounding fish. Looking at granddad I stared intently at the thick folds throughout his face, his hunched over body and the shadows b eneath his eyes. As he cautiously scanned the horizon he noticed my attention had wavered and stared right into my soul seemingly extracting my thoughts. â€Å"Ethan, old age is nothing to fear but something to grasp with open arms and imagine the life past and still to come. You must remember that. This moment will pass but the memory remains forever and that’s what we hold on to even when death arrives.† I turned away not sure what he meant and focused back on my fishing. My line went taut and I was pulled back to the present. The fish wriggled desperately trying to free itself from the cruel spike threatening its life. It was helpless against my strong grasp. My determination to impress granddad and the weak power of the fish enabled me to reel the rod all the way in. I had caught a fish – a trout! It was avocado green speckled pink. I knew little of the types of fish but granddad told me it was a Yellowstone Cutthroat Trout native to this area. He smiled proud of what I had gained. * * * I wept bitter with regret as the pastor began to talk of grandfather’s life in such a dispassionate way. He knew nothing of the love I felt for him, of the kindness grandfather showed or of the suffering he endured in his last years. I wished I could have stood up and conjured up something which may have done him justice rather than this monatomic drone of weddings, birthdays and jobs. This was not all that my grandfather was. He was more than this. The room silenced as the pastor took to his seat. The roof of the coffin was replaced and the congregation bowed their heads remembering the man in their own way. I saw, not the cold lifeless face that had been laid before me this morning but the bright and warm-hearted glow from that fishing day. I saw him in his heaven with doves fluttering above a crystal ocean full of the most beautiful creatures. How to cite Fishing from heaven, Papers

Women In Ancient Greece Essays (1159 words) - Women In Greece

Women In Ancient Greece Women's role in Greece can be seen when one first begins to do research on the subject. The subject of women in Greece is coupled with the subject of slaves. This is the earliest classification of women in Greek society. Although women were treated differently from city to city the basic premise of that treatment never changed. Women were only useful for establishing a bloodline that could carry on the family name and give the proper last rites to the husband. However, women did form life long bonds with their husbands and found love in arranged marriages. Women in Athenian Society Women are ?defined as near slaves, or as perpetual minors? in Athenian society (The Greek World, pg. 200). For women life didn't extend far from the home, which was thought to be their sole realm of existence. Though they ranked higher than slaves did, they were treated in many of the same ways. Just like slaves, their mothers trained women as adolescents what their domestic duties were. They were secluded from all males, including those in their family. They lived in gynaikeion, which were women's apartments in Athens (Daily Life in Greece, pg. 55). They were kept at home where they were taught the proper manners and duties of a desirable wife. ?Marriage was the inevitable goal to which her whole life tended. To remain a spinster was the worst disgrace which could befall a woman? (Everyday Life in Ancient Greece, pg. 82). However, it was seen as more of a disgrace on her father who ?owned' her until she was married. Although Athenian women were completely in charge of their household and slaves, they didn't have much freedom. They rarely left the house, unless they were part of some sort of religious procession. They could only walk abroad in the streets if accompanied by a slave or other attendant. It was improper for respectable women to share the same social entertainments as men. Even if caught in the courtyard of the house by a male visitor, they would return to the seclusion of their own apartments. Pericles once said, ?it was their business to be spoken of as little as possible whether for good or ill? (Everyday Life in Ancient Greece, pg. 82). This sentiment describes the extent of the importance of women in society. Marriage was their only major role in the lives of men. Marriage The betrothal was arranged by the parents as a strictly business contract. The parent's choice of a suitable groom for their bride was a matter of pride and status for the family. The groom's choice in bride was largely determined by the amount of dowry the bride would bring with her. Although the wedding was a happy ceremony, it was only the beginning of a woman's loss of independence. Not only did women possess no independent status in the eyes of the law; she always remained under the supervision of a male. If her husband died, she was returned to her father's or brother's home where they would take charge of her. After the wedding, the wife's duties were centered on the management of the home. She would overlook the slaves, mend and make clothing for her family, usually done by spinning or knitting, weave rugs and baskets for the home, or just fold and refold the clothing kept in the family chest. The wife was also responsible for maintaining her attractiveness for her husband. A proper Athenian wife would adorn herself with jewelry and use rouge upon her husband's arrival home. Sometimes she might spend an entire evening sitting next to the couch where her husband lay reclining. Most importantly the Athenian women were seen as ?fine upstanding matrons? fit to bear a race of excellent athletes? (Everyday Life in Ancient Greece, pg. 86). An Athenian man married primarily to have children. These children were expected to care for him in his old age, but more importantly to bury him with the ?full appropriate rites? (Daily Life in Greece, pg. 57). Moreover, Athenian men married to have male children in order to perpetuate the family line and guarantee him honors when he died. It was also a large disgrace for a man to be unmarried.

False yet Necessary

False yet Necessary Free Online Research Papers As Stephanie Ericsson makes clear in her essay â€Å"The Ways We Lie†, the world has been desensitized to lying. Concealment of the truth has become a staple in our society, due to cultural pressures on political, social, and economic fronts. Ericsson describes our acceptance of lies as â€Å"a cultural cancer that eventually shrouds and reorders reality until moral garbage becomes as invisible as us to as water is to a fish.† Although Ericsson is right in her point that lying has become a daily part of our lives, she is wrong in the sense that it is an exclusively negative thing. Morally, lying is frowned upon in nearly all circles. The art of concealing the truth is probably most openly frowned upon by those who most avidly use it to their advantage, and in and of itself that is an example of how they do so. However, as Ericsson views lying as something that shrouds or burdens reality, lies are actually the very fabric of our existence. Countless things, ideas, and oc currences all around us each and every day are the result of mistruth or misguided truth. The order we perceive in our own personal lives, as well as on a global scale is at least somewhat dependant on one lie or another, whether it be one told by us, to us, or perhaps something even larger. From a first person standpoint, there are two types of lies. Long term lies, or ones that we premeditate, and short term lies which are spoken with the agenda of the moment in mind. The existence of a long term lie implies the conscious action of concealing a certain truth, whereas the short term lie is more targeted at solving the problem of the moment. Although it seems ironic, when we tell long term lies we permanently place the burden of truth on ourselves and our situations. We create a web of lies that must all be in agreement with each other, and the pretenses they came with all rest upon it. What this means is that our existences are reliant upon these lies. Unfortunately, this web we build is our life, and if we choose to dabble in the art of mistruth, we must live with that burden. Where the long term lie shapes our reality and the way we live it, the short term lie offers insight into who we are as people. White lies, lies of omission, and deflection, all discussed by Ericsson in her essay, are dominant in this category. Whether you’re telling someone they don’t look fat in that outfit, leaving out the fact that you forgot to pay the bills, or avoiding a touchy subject, you are still either entirely misrepresenting, or at the very least avoiding, the truth. The motives behind short term lies are more easily deciphered than those behind long term ones. For example: a man telling his wife that she looks fine in that dress when she really does not obviously shows that the man wishes to avoid confrontation. Omission and deflection are used in similar contexts and all are means of getting to a more comfortable end. The â€Å"more comfortable end† is what would never be achieved if honesty were employed against today’s standards. Little l ies are told in a nonchalant fashion, but have large implications all the same, and our relationships rest just as much upon small lies as upon large ones. Just as the inside of our personal lives are shaped by lies, so is the world around us. Politicians that don’t give the public the full story are committing lies of omission, and many politicians lie outright. Political rhetoric is designed to sway the masses and inspire patriotism as opposed to actually presenting the facts. Here in the United States we are exposed to propaganda daily on nationally syndicated radio and television networks. The internet, growing in popularity as the most extensive source of information, contains infinite falsehoods, free to be taken as facts by anyone who happens upon them. If the skeleton web-work of lies holding this all together were ever to collapse, it’s hard to imagine what would happen. Not only would relationships between everyone (everyone lies) on a personal level be compromised, but relationships between states, nations, religions, and literally everything would be in turmoil. Lying is not a good thing. It is a concealment of the truth, of the substance of life and the things that actually matter. Ironically and unfortunately, lying is also a fact of life and it is unrealistic to pursue a world sans-falsehood. Lies exist now, infinitely, and will continue to exist as long as people have reason to hide the truth. Therefore, we must take lies at face value for what they are and what they represent in our society. Naà ¯ve thoughts of reducing the monopoly lying has on the world should be replaced with an acceptance of lies and the fact that they will always exist. Lying has created a teetering structure which our existence as the human race now rests upon, and it needs to be recognized as such. Research Papers on False yet NecessaryHonest Iagos Truth through DeceptionEffects of Television Violence on ChildrenRelationship between Media Coverage and Social andThe Hockey GameThree Concepts of Psychodynamic19 Century Society: A Deeply Divided EraWhere Wild and West MeetAssess the importance of Nationalism 1815-1850 EuropeGenetic EngineeringMarketing of Lifeboy Soap A Unilever Product

Pronouncing the Spanish L

Pronouncing the Spanish L You may not have noticed, but the L in English has two sounds that are quite different from each other - and if you can remember that, you can easily learn the sound of the L in Spanish. The two L sounds occur in the word little - and the sound of the Spanish L is basically the same as the first L but not the second (a sound, by the way, that native Spanish speakers often find quite difficult). In other words, the Spanish L is always pronounced with the tongue at the front of the roof of the mouth similar to the L in words such as love and alike. It is never pronounced with the vowel-like sound found in words such as ball or cell. Phrases used by native speakers in our audio lesson on pronouncing the L are lo siento mucho, hola,  ¿quà © tal? and igualmente, gracias. The pronunciation of the L should not be confused with that of the LL, which used to be a separate letter of the alphabet.

Fall of Roman Empire Essay Example | Topics and Well Written Essays - 1500 words

Fall of Roman Empire - Essay Example They did not have a concept of saving resources and using them in time of need. The first emperor who tried to fix this problem was Diocletian 284-385 A.D. He tried to freeze everything as it was most suitable to preserve the economic situation of the empire. For example slaves could not be free anymore, intermarrying between social classes was severely restricted and social mobility became more restricted (Mathisen, 2006). In 301 Diocletian imposed a ceiling on prices to control the economic crisis but it was impossible to control this big empire. Also, in the regions where he tried to impose price ceilings, riots and black markets broke out. Diocletian understood that commanding economy do not work in this kind of government. He understood that commanding economy can provide food and things to keep the place stable but it needed more money and due to no productivity, the halt of territorial expansions, and weak frontiers there was no flow of money and the economy was becoming weaker day by day. In early Rome, slaves were a very important part of the labor force, but as the Empire began to collapse slave labor became much harder to control (Temin, 2004). Diocletian tried to control the slave labor shortage by forbidding workers to leave their jobs, restricting social mobility, and increasing taxes but all of this did not restore economic stability. The empire faced inflation; the currency was no more in gold and silver coins but copper. Some of these coins still exist today. More than 2,000 were found in a concrete lined box in Scotland in 2002 (Kaplan, 2003). Therefore the people refused to be paid in money and they started to trade objects of wealth. This was the best solution for the people, but this further perpetuated the economic problems by causing structural problems in the empire. The empire was built upon the labor of slaves but they could not benefit from their work (New Internationalist, 2001). Peter

Philosophy in daily experience Assignment Example | Topics and Well Written Essays - 500 words

Philosophy in daily experience - Assignment Example The only thing she wanted was that because of her children taking part in extracurricular activities their grades should not suffer. I told her that it would be a pleasure for me if I could help her to deal with this issue. She smiled and said that perhaps I could help her by talking to my cousin and make her understand that how important education is. I agreed and went to my cousin’s room. Sally was awake, reading Inferno. I knocked the door and she asked me to come in. After greeting her I sat next to her on her bed. I asked her about her result. She said that she is not happy with it but still her only priority is basketball at the moment and education is merely a formality for her. I asked her if I could see the book she is reading. She handed me the book. I said that does she even know that what this book is about. She said she has just started it and she is not yet clear about the concept of the book. I said if I was Dante from the book I would summarize the whole concept of this book as people who end up in hell are the ones who do not have the knowledge about what is right and wrong; the knowledge that we can only gain through education (Dantes Inferno). She seemed quite interested in what I was trying to explain it to her. She said that she always thought that education is just a formality for her and nothing else. I paraphrased one of the most famous quoted from Aristotle’s Metaphysics which goes something like this that every person needs wisdom to deal with the principles and causes of things. I told her that there is nothing wrong with making her career in sports but as Aristotle says education will definitely help her to deal with problems and will help her to deal with things (Aristotles Metaphysics). I told her that education is the source of turning the minds of the people towards good, according to Plato. It helps us to come out of the darkness and see the sun. Sally

Essay --

The first poem that I chose was by the poet Julia Alvarez titled â€Å"Queens, 1963† this told the story of a family that has moved into in Queens, NY. The writer and narrator of this story is from the Dominican Republic. One year has passed for the family to finally settle into the neighborhood. This time an African American family has moved right across the street. The young girl notices how her neighbors have not treated this family with kindness and respect. More police have been seen patrolling through the neighborhood. When reading this poem my initial thoughts were that â€Å"Queens, 1963† describes the American people's behavior towards foreigners and their reactions. Alvarez states, â€Å"Mr. Scott, the retired plumber, and his plump Midwestern wife, considered moving back home, where white and black got along by staying where they belonged.† (Alvarez, pp 952) It will take another year and another family that will move into their neighborhood, than once the African American family settles in another family will be placed under the same scrutiny. The narrator also discusses about a girl about the same age as her would have never been the â€Å"right kind of American.† Minorities such as the African Americans, Dominican Americans and any other ethnicity that came to America were looked right under the microscope. This perplexed me I do not understand why they are treated unfairly by the â€Å"True Americans.† There is no such thing as True Americans and that this poem definitely targeted it's audience through racial discrimination rather than cultural changes within a neighborhood in Queens, NY. Another Poet had a much refined and unique style of another part of New York City, he is one of my favorite poets Langston Hughes. The poem that I chos... ...ability to write out whatever she desires definitely has been therapeutic for her. I believe that my Dad knew all along that Rabia had amazing writing ability. The success that she has had with her writing will only grow more and more. As for this poem it shows how my dad truly was angel in a humans body. He has been watching over Rabia and I as well as my family. Though the trials of life haven't come very easy I am sure he is proud to see that my sister has found something in life that she enjoys. I love him and my mom and my family and friends. Thank you Rabia for being the best sister a little brother can have. Thank you for being someone I can look up to. You have been an amazing influence and role model to me. You have endured so much and I didn't experience as much pain as you because I was so young. Your an amazing sister and I know you will do great things.

Earning Management

Does the Commercial Banking Industry of UAE Practice Earnings Management Dr. Mohammed Obeidat Introduction It is the right of external users of accounting information to be provided with more adequate information to protect their interests. Many questionable issues concerning the term of earnings management are still available. Auditors, accountants, financial analysts, and other concerned parties may hold the responsibility of detecting external users from the practices of earnings management. Many questionable issues are still available regarding the term of earnings management.Some people may have no enough idea about what practices are classified under earnings management, and what practices can not be classified under this term. Users of accounting information are different but few of them have the ability to detect the practices of earnings management. Because there are different methods of practicing earnings management, detecting the practices of earnings management is one of the difficult issues. The common practice of earnings management by firms and the negative effects of these practices on external users of financial accounting information justify the investigation of this issue.Many users may lose some of their wealth as a result of practicing this phenomenon. Many financial crises appear in our world from time to time, and some reasons of these crises are related to incorrect announced financial information. The problem of the current study will be simpler, if it is presented through the following question: How investors can detect the practices of earnings management, in order to have the ability to protect themselves from the negative effects of these practices?The answer to this question may seem more difficult, so the current study present an example from the Commercial Banking Industry of the United Arab Emirates (UAE). Studying the phenomena of practicing earnings management is important, because this will highlight why managers may practic e this phenomenon. Many incentives may be available to managers and promote them to practice earnings management. These incentives will be highlighted later on in the current study, but when investors are knowledgeable with some of these incentives, they can consider and analyze the financial information of their entities more.Moreover, when users are aware with the methods that are followed by managers to practice earnings management, they will be more eligible to detect these practices. The current study will explore the most available methods of practicing earnings management. The importance of the current study is increased, because it highlights how investors can determine whether there is a practice of earnings management or not. The objectives this study is looking to achieve are as follows: 1. To highlight the incentives standing behind the practice of earnings management by managers. 2.To inform users about the methods available to firms' management to manage the earnings. 3. To determine the qualitative and quantitative available procedures that can be used to detect the practices of earnings management. 4. To determine whether the Commercial Banking Industry of UAE practices or does not practice the phenomenon of earnings management. 5. In a case of earnings management is detected, this study aims to detect whether these practices were upward or downward practices. Our study makes a unique contribution to the literature by using data from the announced financial statement of Commercial Banking Industry of UAE.This study differs from the prior studies in its location, methods, objectives, and nature of data used in the analysis. Because the current study involves the commercial banks of ABU Dhabi, and because all of these commercial banks are listed in Abu Dhabi Stock Market, this study is unique in its location. Just few studies outside Abu Dhabi followed quantitative method to investigate whether there are practices of earnings management or not, t he current study is also different from other prior researches.This study depends on cross sectional data because a time series data will misstate the data, so it is unique in its inputs of data. This paper is organized as follows: The first section defines earnings management, and describes the incentives of its practices by commercial banks, in addition to that, it explores the methods of practice and how these practices can be defected. The second section explores the most related prior researches. The third section presents the hypotheses of the current research. The fourth section describes the followed methodology in the current study.The fifth section presents the results, while the fifth explores the findings. Literature Review and Prior Researches Many people believe that the term of earnings management is understandable in its simple form, but most of those unable to determine whether a selected practice is an earnings management or not. Understanding what earnings managem ent constitutes and why it takes place is important for all users of accounting information. This study highlights the different aspects of earnings management, so it identifies clearly this term, and presents the incentives standing behind its practice.Moreover, the current study determines the methods of earnings management used by firms, and explores how these practices can be detected. Earnings management is defined as the â€Å"intentional misstatement of earnings leading to bottom line numbers that would have been different in the absence of any manipulation (Mohanram, 2003). Based on this definition, the practice of earnings management is an intentional behavior, and if this practice occurs unintentionally, it can not be classified under the practices of earnings management.Moreover, this definition states that the practice of earnings management phenomenon leads to users' misstatement. In other words, practitioners of earnings management have different purposes and they cha nge some accounting numbers to affect users in order to achieve these objectives. Healy and Wahlen (1999) state that earnings management â€Å"occurs when managers use judgment in financial reporting and in structuring transactions to alter financial reports to either mislead some stakeholders about the underlying economic performance of the company or to influence contractual outcomes that depend on reporting accounting numbers†.This definition states that this practice is also intentional and purposeful. This definition mentions that contractual issues are incentives for managers to manage earnings. But we have to remember Some concerned people believe that earnings management mean upward manipulation. Actually, earnings management may be exercised either upward or downward. In most cases, the target of earnings determines to a large degree, whether the management of the firm practices earnings management upward or downward.Some people also believe that the all the practice of earnings management are illegal, and no legal practice exists. Actually, there are different practices of earnings management do not violate the generally accepted accounting principles (GAAP). For example, speeding the size of sales during the last month or the fourth quarter is in agreement with the GAAP. Moreover, activating sales during the last month of the accounting period through granting discounts to customers is also in agreement with the GAAP, and is not a violation to the accounting standards.There are different incentives to managements of firms to practice the phenomenon of earnings management. Most of these incentives are related to benchmarks of earnings. Sometimes, the previous period's performance may be the benchmark to the firm. In other cases, the benchmark to the firm may be the expectations of financial analysts. The promised compensations to the firm's management may be the most important incentive of the practice of earnings management. Benchmarks are ne cessary for the determination whether the management deserves or does not deserve the promised compensation.Sometimes, the desire of the firm's management to increase the stock market price may also be one among the incentives to earnings management, especially, when the management is looking for more compensation. The normal positive relation between earnings and stock market price means that as the amount of announced earnings increases, the common stock market price is also increases. Therefore, when a desire exists to the firm's management to affect the common stock market price, the management will manage its earnings. Reducing the amount of income tax may also be one among the incentives of practicing earnings management.In many countries, business entities are subject to high income tax rates, where different categories of expenses are deducted from the income. When these entities are looking toward reducing the amounts of taxes, they practice the phenomenon of earnings manag ement. The practice of earnings management in this case may be through increasing the amounts of tax deductions, or through the decreasing the amounts of earnings. Sometimes, firm's management may manage earnings to simplify the issue of receiving credits from banks and other financial issues.In addition, firms may also manage earnings to reduce the cost of this credit, because when earnings are reasonable, the firm can receive credit smoothly without such obstacles, and at lower costs, but when the firm's earnings are unreasonable, this firm will face many obstacles to receive credit, and it may receive credit at higher costs. These are some of incentives or reasons of the practice of earnings management, but other incentives may be available to some firms, depending on the financial conditions of the firm's management itself.Managements of firms can follow different methods to manage earnings. Changing the assumptions for accounting standards is one of the most common used methods in managing earnings. It is already known that the GAAP are highly flexible, so managements can employ the high degree of flexibility available in these standards. Examples of this flexibility are the inventory flow methods which managements can use one among these, and the available options to depreciate some of the firm's assets, in addition to these; firms can review the assumed lives of these depreciable assets.As a result a variety of options are available to management whenever a desire to manage earnings exists. Managements can manage earnings through the determination to the bad debts provisions. For example, whenever there is a need to announce earnings higher than its actual value, management can determine these bad debts at amounts lower than their actual, while it can announce lower amounts of bad debts whenever there is a need to reduce the announced income. Managing transaction is one among the available options to management when there is a desire to manage earnings. For instance, management can grant high discounts during the last few days of the accounting period to recognize more revenue through sales under the accrual basis. One option is available to managements of firms is to activate sales or services during the last days of accounting period through the adoption to more sales on credit, and through longer period of payment are given to customers. Two approaches are available to detect the phenomenon of earnings management. The first is qualitative, while the second is quantitative approach.Using the two approaches together when this possible leads to more certain conclusions whether a firm or a group of firms manage earnings. Several steps have to be followed when there a need exists to detect earnings management through the qualitative methods. These steps are presented below: (Mohanram, 2003). 1. Identifying the key accounting policies of the firm or industry. Regarding the industry of the current research, the issues of credit risk an d interest rate risk are of crucial importance to banks. 2. Assessing the firm's accounting flexibility.The level of accounting flexibility may be high to some firms or industries, whereas, it may be low to other firms and industries. 3. Evaluating the firm's accounting strategy, and determining how this strategy differs from other competitors. 4. Assessing the firm's quality of disclosure. 5. Identifying the potential red flags. The following is an example of red flags: |Unexplained accounting changes, especially when performance is bad. | |Unexplained profit boosting transactions, such as sale of assets. | |Unusual increase in accounts receivable in relation to sales increase. |Increasing gap between net income and cash flow from operations. | |Increasing gap between net income for reporting and tax purposes. | |Unexpected large asset write-offs or write downs. | |Large fourth quarter adjustment. | |Qualified audit opinion or change in auditors. | |Large related party transactions . | 6. The final step is to undo accounting distortions by reversing out the impacts of dubious accounting wherever possible. Earnings management can be also detected analytically, based on the firm's accruals, which can be defined as the difference between net income and cash flow operations.In occasion, firms with high level of accruals are likely to have inflated earnings. Firms practice the phenomenon of earnings management can be determined through segregating discretionary accruals from non-discretionary accruals. In this case, Jones (1991) model can be used to segregate discretionary from non-discretionary accruals. In the current study we use this model to determine whether, or not, the Commercial Banking Industry practices the phenomenon of earnings management. This model is presented below:Where total accruals can be computed by finding the difference between income before extraordinary items and cash from operations in year t. Revenuest is revenues in year t, while revenu est-1 is the revenues at the end of year t-1. Total assetst-1 is total assets of year t-1. Gross PPEt is gross property, plant, and equipment at the end of year t, and B1, B2, and B3 are industry and year specific parameters to be estimated. The residual value in Jones's Model is the discretionary accruals for a firm in a given year, while the fitted value gives an estimate of the non-discretionary component of earnings.Researchers in the accounting literature have often focused on earnings management. Many researchers studied the issue of earnings management; most of these are focused in the Western or Far East Countries. A study titled † earnings Management: Do Large Investors Care? † and carried out by Senteza, Njoroge, and Gill (2005), deserves to be mentioned in the current study. This study mentions that institutional investment activity and behavior is an area that has become more interesting in recent times and so much work has been done so far.The contribution o f this study in the area of earnings management can be summarized in its documentation to the effect of earnings management activity on institutional investor ownership, especially through distinguishing the ownership changes in response to the direction of earnings management efforts. This study finds that institutional investors increase ownership in firms that manage earnings upwards and decrease ownership in firms that manage earnings downward before end-of-year reporting.Moreover, this study finds that the increases observed during an observed upwards earnings-managing activity are followed by decreases in ownership in these firms in the subsequent quarter, which may suggest resource allocation between large and small investors. In his comments at the practice of earnings management phenomenon, Simon (2005) argues that managing earnings is a wrong practice, in his paper titled â€Å"Earnings Management as A Professional Responsibility Problem†.The author of this paper st ates that managers of public companies often want an increase in current reported earnings per share; though they sometimes prefer a current decrease in the earnings they would otherwise report when it will allow them to show a smoothly increasing pattern of earnings in the future. He adds, on his comments on Schwarcz's paper, that â€Å"the ‘limits of lawyering' are the constraints of law, but having said that, the question remains-what do we mean by law? If we take a narrow, predictive conception of law, the limits will be less restrictive than if we take a broader, purposive view. . He also states that the more ambitious conception is most compatible with the idea of lawyering as a dignified calling. Caramanis and Lennox (2007), carried out a study titled â€Å"Audit Effort and Earnings Management† in their trial to determine the effect of audit hours on the practice of earnings management by the Greece Firms. To measure earnings management, the authors use the Jone s (1991) model based on the balance sheet approach rather than the cash flow statement approach because most Greek companies do not provide cash flow statements.There are three main findings of this study. First, companies are more likely to report income-increasing abnormal accruals than income-decreasing abnormal accruals, when audit hours are lower. Second, the magnitude of income-increasing abnormal accruals is negatively related to audit hours. Third, companies are more likely to manage earnings upwards to just meet or beat the zero earnings benchmark, when auditors work fewer hours. Moreover, this study finds weak or insignificant associations between audit hours and the magnitude of negative abnormal accruals.A study titles â€Å"Detecting Earnings Management† for the purpse of evaluating alternative accrual-based models for detecting earnings management is carried out by Dechow and Sweeney (1995). This paper evaluates the ability of alternative models to detect earnin gs management. Concerning this issue, the paper finds that all the models considered appear to produce reasonably well specified tests for a random sample of event-years. When the models are applied to samples of firm-years experiencing extreme financial performance, all models lead to misspecified tests.The second finding of this paper is that the models all generate tests of low power for earnings management of economically plausible magnitudes. Moreover, this paper reveals that all models reject the null hypothesis of no earnings management at rates exceeding the specified test-levels when applied to sample of firms with extreme financial reporting. The most important finding of this paper is that a modified version of the model developed by Jones (1001) has the most power in detecting earnings management.Kerstein and Rai (2007), carried out a study titled â€Å"Working Capital Accruals and Earnings Management†. The purpose of this study is to reexamine market reactions to large and small working capital accruals. This study involves three hypotheses. First, negative or positive large working capital accruals have no impact on the earnings response coefficient of firms reporting positive small earnings surprises. Second, Positive or negative large working capital accruals have no impact on earnings response coefficients of firms reporting small earnings declines.Third Positive or negative large working capital accruals have no impact on earnings response coefficients of firms reporting large earnings increases or declines. The authors focus on nonlinear relations between returns and large working capital accruals and use raw returns computed as the compounded monthly returns from nine months prior to the fiscal year-end to three months after the fiscal year-end as the dependent variable. They find that the market discounts unexpected earnings when there are small increases in earnings using negative large working capital accruals or negative large wo rking capital accruals.They also find little or no evidence that positive or negative large working capital accruals lead to lower earnings response coefficients in the remaining six situations. In his study titles â€Å"Earnings Management, Earnings Manipulation: Evidence from Taiwanese Corporations†, (2008), Chai-hui Chen differentiates between earnings management and earnings manipulation among the Taiwanese companies. In this study, Chai examines 7 hypotheses based on a sample of 90 public firms throughout 1999-2004.The main findings this study concludes that: (1) unlike the control group, earning manipulators face greater capital market and contract motivations to manage earnings; (2) earnings manipulators are more inclined to appoint fewer independent directors to their boards, to appoint fewer independent supervisors to their supervisory boards, and to posses considerably less managerial ownership; and (3) earnings manipulators are more likely than the control group to express aggressive attitudes and rationalizations to manage earnings changes before interests and taxes, or both.To examine the effect of firm's stock price sensitivity to earnings news, as measured by outstanding stock recommendation, on incentives to manage earnings, Abarbanel and Leahavy (2003) carried out a study titled â€Å"Can Stock Recommendations Predict Earnings Management and Analysts' Earnings Forecast Errors†. This study examines hypotheses concerning (1) the effect of introducing equity-market-based earnings targets on firms' earnings management, and (2) the effects of such earnings management actions on ensuring analysts' forecast errors.In this study, quarterly unexpected accruals are calculated using the modified Jones (1991) model. This study finds evidence that a firm's stock price sensitivity to earnings news, as measured by outstanding stock recommendation, affects its incentives to manage earnings and, in turn, affects analysts' ex post forecast errors. Moreover, this study finds a tendency for firms rated a Sell (Buy) to engage More (less) frequently in extreme, income-decreasing earnings management, indicating that they have relatively stronger (weaker) incentives to create accounting reserves.In contrast, this study finds that firms rated a Buy (Sell) are more (less)likely to engage in earnings management that leaves reported earnings equal to or slightly higher than analysts' forecasts. Zhang (2002) carried out his study titled, â€Å"Detecting Earnings Management – Evidence from Rounding-up in Reported EPS†, for the purpose of evaluating a comprehensive list of metrics propsed for detecting earnings management in a setting where managers manipulate earnings to round up reported earnings per share (EPS).This study provide the evidence that adds to the debate on the abilities of accrual-based models to detect earnings management of small magnitude. The study cast doubt on the abilities of accrual-based models to c atch minor offenses, which is likely to be the norm, rather than exception of various forms of earnings management. The metrics under evaluation of this study are deferred tax expense and discretionary accruals computed from DeAngelo Model, Healy Model, Jones Model, Modified Jones Model, Cross-sectional Jones Model, and Forward-looking Jones Model.This study finds that deferred tax expense is able to detect earnings management in the rounding-up setting while discretionary accruals models are not. Moreover, this study provides the evidence that firms manipulate bad debt expense for the purpose of rounding-up reported EPS. Chan, Jegadeesh, and Sougiannis (2004) carried out a study titled â€Å"The Accrual Effect on Future Earnings† in an attempt to clarify whether current accruals affect future earnings. The authors find a strong negative relationship between accruals and the aggregate future earnings.This study mentions that if firms manage accruals upward by $1 today while h olding current earnings constant, aggregate future earnings will decline, on average, by $ 0. 096 over the following three years and $0. 202 in the long run. This study also examines the accrual effects classified by firm characteristics to test the source of the negative relationship between accruals and future earnings. The study shows that high price-earnings stocks experience an enormous accrual impact on their future earnings, with 39% of current accruals reversing in the long run.Moreover, this study shows that firms with high market-to-book ratios also have large accrual reversals, so when this is grouped by accruals, the accrual effects are significantly stronger for high accrual firms than for low accrual firms. Among the additional important findings of this study is that Jones model significantly underperforms the CF-Jones model in explaining the cross-sectional accrual variability, with only 24% of mean adjusted –R2 for the Jones model compared to 57% for CF-Jones Model.This result shows the CF-Jones model superiority in identifying the manipulated earnings. The most recent study concerning the detection of earnings management relates to Miller (2009) and titled â€Å"The Development of the Miller Ratio (MR): A Tool to Detect for the Possibility of Earnings Management (EM)†. In this study, Miller uses new technique to detect earnings management called â€Å"Miller Ratio†, based on net working capital (NWC) and cash flow from operations (CFO). Miller also compares between the esults reached through his own model and the results revealed based on Modified Jones Model. In this study, the author states that the large body of literature on the topic of earnings management provides discussion of total accruals, discretionary total accruals, and current accruals. The findings of this study indicate that neither the Miller Ratio nor the Modified Jones Model predicted the possibility of earnings management at a statistical acceptable le vel of confidence on the body of data with acknowledged earnings management. .Caramanis, A. , and Lennox, C. , (2008), â€Å"Audit Effort and Earnings Management†, Journal of Accounting and Economics 45, PP. 116-138. 2. Jones, J. , (1991), â€Å"Earnings Management during import relief Investigations†, Journal of Accounting Research 29, pp. 193-228. 3. Dechow, M. , and Sweeney, P. , (1005), â€Å"Detecting Earnings Management†, The Accounting Review, Vol. 70, No. 2, PP 193-225. 4. Kerstein, J. , and Rai, A. (2007), â€Å"Working Capital Accruals and Earnings Management†, Investment Management and Financial Innovation, Vol. 4, Issue 2, PP. 33-47. 5. Chen, C. , (2008), â€Å"Earnings Management, Earnings Manipulation: Evidence from Taiwanese Corporations, Available on Line: 6. Abarbanell, J. , and Lehavy, R. , (2003), â€Å"Can Stock Recommendations Predict Earnings Management and Analysts' Earnings Forecast Errors? â€Å", Journal of Accounting Research , Vol. 41, No. 1, PP. 1-47. 7. Zhang, H. (2002), â€Å"Detecting Earnings Management – Evidence from Rounding-up in Reported EPS†, Available on Line. 8. Chan, K. , Jegadeesh, N. , and Sougiannis, T. , (2004), â€Å"The Accrual Effect on Future Earnings†, Review of Quantitative Finance and Accounting, 22, PP. 97-121. 9. Miller, J. E. , (2009), â€Å"The Development of the Miller Ratio (MR): A Tool to Detect fot the Possibility of Earnings Management (EM)†, Journal of Business ; Economics Research, Vol. 7, No. 1, PP. 79-90. Earning Management Does the Commercial Banking Industry of UAE Practice Earnings Management Dr. Mohammed Obeidat Introduction It is the right of external users of accounting information to be provided with more adequate information to protect their interests. Many questionable issues concerning the term of earnings management are still available. Auditors, accountants, financial analysts, and other concerned parties may hold the responsibility of detecting external users from the practices of earnings management. Many questionable issues are still available regarding the term of earnings management.Some people may have no enough idea about what practices are classified under earnings management, and what practices can not be classified under this term. Users of accounting information are different but few of them have the ability to detect the practices of earnings management. Because there are different methods of practicing earnings management, detecting the practices of earnings management is one of the difficult issues. The common practice of earnings management by firms and the negative effects of these practices on external users of financial accounting information justify the investigation of this issue.Many users may lose some of their wealth as a result of practicing this phenomenon. Many financial crises appear in our world from time to time, and some reasons of these crises are related to incorrect announced financial information. The problem of the current study will be simpler, if it is presented through the following question: How investors can detect the practices of earnings management, in order to have the ability to protect themselves from the negative effects of these practices?The answer to this question may seem more difficult, so the current study present an example from the Commercial Banking Industry of the United Arab Emirates (UAE). Studying the phenomena of practicing earnings management is important, because this will highlight why managers may practic e this phenomenon. Many incentives may be available to managers and promote them to practice earnings management. These incentives will be highlighted later on in the current study, but when investors are knowledgeable with some of these incentives, they can consider and analyze the financial information of their entities more.Moreover, when users are aware with the methods that are followed by managers to practice earnings management, they will be more eligible to detect these practices. The current study will explore the most available methods of practicing earnings management. The importance of the current study is increased, because it highlights how investors can determine whether there is a practice of earnings management or not. The objectives this study is looking to achieve are as follows: 1. To highlight the incentives standing behind the practice of earnings management by managers. 2.To inform users about the methods available to firms' management to manage the earnings. 3. To determine the qualitative and quantitative available procedures that can be used to detect the practices of earnings management. 4. To determine whether the Commercial Banking Industry of UAE practices or does not practice the phenomenon of earnings management. 5. In a case of earnings management is detected, this study aims to detect whether these practices were upward or downward practices. Our study makes a unique contribution to the literature by using data from the announced financial statement of Commercial Banking Industry of UAE.This study differs from the prior studies in its location, methods, objectives, and nature of data used in the analysis. Because the current study involves the commercial banks of ABU Dhabi, and because all of these commercial banks are listed in Abu Dhabi Stock Market, this study is unique in its location. Just few studies outside Abu Dhabi followed quantitative method to investigate whether there are practices of earnings management or not, t he current study is also different from other prior researches.This study depends on cross sectional data because a time series data will misstate the data, so it is unique in its inputs of data. This paper is organized as follows: The first section defines earnings management, and describes the incentives of its practices by commercial banks, in addition to that, it explores the methods of practice and how these practices can be defected. The second section explores the most related prior researches. The third section presents the hypotheses of the current research. The fourth section describes the followed methodology in the current study.The fifth section presents the results, while the fifth explores the findings. Literature Review and Prior Researches Many people believe that the term of earnings management is understandable in its simple form, but most of those unable to determine whether a selected practice is an earnings management or not. Understanding what earnings managem ent constitutes and why it takes place is important for all users of accounting information. This study highlights the different aspects of earnings management, so it identifies clearly this term, and presents the incentives standing behind its practice.Moreover, the current study determines the methods of earnings management used by firms, and explores how these practices can be detected. Earnings management is defined as the â€Å"intentional misstatement of earnings leading to bottom line numbers that would have been different in the absence of any manipulation (Mohanram, 2003). Based on this definition, the practice of earnings management is an intentional behavior, and if this practice occurs unintentionally, it can not be classified under the practices of earnings management.Moreover, this definition states that the practice of earnings management phenomenon leads to users' misstatement. In other words, practitioners of earnings management have different purposes and they cha nge some accounting numbers to affect users in order to achieve these objectives. Healy and Wahlen (1999) state that earnings management â€Å"occurs when managers use judgment in financial reporting and in structuring transactions to alter financial reports to either mislead some stakeholders about the underlying economic performance of the company or to influence contractual outcomes that depend on reporting accounting numbers†.This definition states that this practice is also intentional and purposeful. This definition mentions that contractual issues are incentives for managers to manage earnings. But we have to remember Some concerned people believe that earnings management mean upward manipulation. Actually, earnings management may be exercised either upward or downward. In most cases, the target of earnings determines to a large degree, whether the management of the firm practices earnings management upward or downward.Some people also believe that the all the practice of earnings management are illegal, and no legal practice exists. Actually, there are different practices of earnings management do not violate the generally accepted accounting principles (GAAP). For example, speeding the size of sales during the last month or the fourth quarter is in agreement with the GAAP. Moreover, activating sales during the last month of the accounting period through granting discounts to customers is also in agreement with the GAAP, and is not a violation to the accounting standards.There are different incentives to managements of firms to practice the phenomenon of earnings management. Most of these incentives are related to benchmarks of earnings. Sometimes, the previous period's performance may be the benchmark to the firm. In other cases, the benchmark to the firm may be the expectations of financial analysts. The promised compensations to the firm's management may be the most important incentive of the practice of earnings management. Benchmarks are ne cessary for the determination whether the management deserves or does not deserve the promised compensation.Sometimes, the desire of the firm's management to increase the stock market price may also be one among the incentives to earnings management, especially, when the management is looking for more compensation. The normal positive relation between earnings and stock market price means that as the amount of announced earnings increases, the common stock market price is also increases. Therefore, when a desire exists to the firm's management to affect the common stock market price, the management will manage its earnings. Reducing the amount of income tax may also be one among the incentives of practicing earnings management.In many countries, business entities are subject to high income tax rates, where different categories of expenses are deducted from the income. When these entities are looking toward reducing the amounts of taxes, they practice the phenomenon of earnings manag ement. The practice of earnings management in this case may be through increasing the amounts of tax deductions, or through the decreasing the amounts of earnings. Sometimes, firm's management may manage earnings to simplify the issue of receiving credits from banks and other financial issues.In addition, firms may also manage earnings to reduce the cost of this credit, because when earnings are reasonable, the firm can receive credit smoothly without such obstacles, and at lower costs, but when the firm's earnings are unreasonable, this firm will face many obstacles to receive credit, and it may receive credit at higher costs. These are some of incentives or reasons of the practice of earnings management, but other incentives may be available to some firms, depending on the financial conditions of the firm's management itself.Managements of firms can follow different methods to manage earnings. Changing the assumptions for accounting standards is one of the most common used methods in managing earnings. It is already known that the GAAP are highly flexible, so managements can employ the high degree of flexibility available in these standards. Examples of this flexibility are the inventory flow methods which managements can use one among these, and the available options to depreciate some of the firm's assets, in addition to these; firms can review the assumed lives of these depreciable assets.As a result a variety of options are available to management whenever a desire to manage earnings exists. Managements can manage earnings through the determination to the bad debts provisions. For example, whenever there is a need to announce earnings higher than its actual value, management can determine these bad debts at amounts lower than their actual, while it can announce lower amounts of bad debts whenever there is a need to reduce the announced income. Managing transaction is one among the available options to management when there is a desire to manage earnings. For instance, management can grant high discounts during the last few days of the accounting period to recognize more revenue through sales under the accrual basis. One option is available to managements of firms is to activate sales or services during the last days of accounting period through the adoption to more sales on credit, and through longer period of payment are given to customers. Two approaches are available to detect the phenomenon of earnings management. The first is qualitative, while the second is quantitative approach.Using the two approaches together when this possible leads to more certain conclusions whether a firm or a group of firms manage earnings. Several steps have to be followed when there a need exists to detect earnings management through the qualitative methods. These steps are presented below: (Mohanram, 2003). 1. Identifying the key accounting policies of the firm or industry. Regarding the industry of the current research, the issues of credit risk an d interest rate risk are of crucial importance to banks. 2. Assessing the firm's accounting flexibility.The level of accounting flexibility may be high to some firms or industries, whereas, it may be low to other firms and industries. 3. Evaluating the firm's accounting strategy, and determining how this strategy differs from other competitors. 4. Assessing the firm's quality of disclosure. 5. Identifying the potential red flags. The following is an example of red flags: |Unexplained accounting changes, especially when performance is bad. | |Unexplained profit boosting transactions, such as sale of assets. | |Unusual increase in accounts receivable in relation to sales increase. |Increasing gap between net income and cash flow from operations. | |Increasing gap between net income for reporting and tax purposes. | |Unexpected large asset write-offs or write downs. | |Large fourth quarter adjustment. | |Qualified audit opinion or change in auditors. | |Large related party transactions . | 6. The final step is to undo accounting distortions by reversing out the impacts of dubious accounting wherever possible. Earnings management can be also detected analytically, based on the firm's accruals, which can be defined as the difference between net income and cash flow operations.In occasion, firms with high level of accruals are likely to have inflated earnings. Firms practice the phenomenon of earnings management can be determined through segregating discretionary accruals from non-discretionary accruals. In this case, Jones (1991) model can be used to segregate discretionary from non-discretionary accruals. In the current study we use this model to determine whether, or not, the Commercial Banking Industry practices the phenomenon of earnings management. This model is presented below:Where total accruals can be computed by finding the difference between income before extraordinary items and cash from operations in year t. Revenuest is revenues in year t, while revenu est-1 is the revenues at the end of year t-1. Total assetst-1 is total assets of year t-1. Gross PPEt is gross property, plant, and equipment at the end of year t, and B1, B2, and B3 are industry and year specific parameters to be estimated. The residual value in Jones's Model is the discretionary accruals for a firm in a given year, while the fitted value gives an estimate of the non-discretionary component of earnings.Researchers in the accounting literature have often focused on earnings management. Many researchers studied the issue of earnings management; most of these are focused in the Western or Far East Countries. A study titled † earnings Management: Do Large Investors Care? † and carried out by Senteza, Njoroge, and Gill (2005), deserves to be mentioned in the current study. This study mentions that institutional investment activity and behavior is an area that has become more interesting in recent times and so much work has been done so far.The contribution o f this study in the area of earnings management can be summarized in its documentation to the effect of earnings management activity on institutional investor ownership, especially through distinguishing the ownership changes in response to the direction of earnings management efforts. This study finds that institutional investors increase ownership in firms that manage earnings upwards and decrease ownership in firms that manage earnings downward before end-of-year reporting.Moreover, this study finds that the increases observed during an observed upwards earnings-managing activity are followed by decreases in ownership in these firms in the subsequent quarter, which may suggest resource allocation between large and small investors. In his comments at the practice of earnings management phenomenon, Simon (2005) argues that managing earnings is a wrong practice, in his paper titled â€Å"Earnings Management as A Professional Responsibility Problem†.The author of this paper st ates that managers of public companies often want an increase in current reported earnings per share; though they sometimes prefer a current decrease in the earnings they would otherwise report when it will allow them to show a smoothly increasing pattern of earnings in the future. He adds, on his comments on Schwarcz's paper, that â€Å"the ‘limits of lawyering' are the constraints of law, but having said that, the question remains-what do we mean by law? If we take a narrow, predictive conception of law, the limits will be less restrictive than if we take a broader, purposive view. . He also states that the more ambitious conception is most compatible with the idea of lawyering as a dignified calling. Caramanis and Lennox (2007), carried out a study titled â€Å"Audit Effort and Earnings Management† in their trial to determine the effect of audit hours on the practice of earnings management by the Greece Firms. To measure earnings management, the authors use the Jone s (1991) model based on the balance sheet approach rather than the cash flow statement approach because most Greek companies do not provide cash flow statements.There are three main findings of this study. First, companies are more likely to report income-increasing abnormal accruals than income-decreasing abnormal accruals, when audit hours are lower. Second, the magnitude of income-increasing abnormal accruals is negatively related to audit hours. Third, companies are more likely to manage earnings upwards to just meet or beat the zero earnings benchmark, when auditors work fewer hours. Moreover, this study finds weak or insignificant associations between audit hours and the magnitude of negative abnormal accruals.A study titles â€Å"Detecting Earnings Management† for the purpse of evaluating alternative accrual-based models for detecting earnings management is carried out by Dechow and Sweeney (1995). This paper evaluates the ability of alternative models to detect earnin gs management. Concerning this issue, the paper finds that all the models considered appear to produce reasonably well specified tests for a random sample of event-years. When the models are applied to samples of firm-years experiencing extreme financial performance, all models lead to misspecified tests.The second finding of this paper is that the models all generate tests of low power for earnings management of economically plausible magnitudes. Moreover, this paper reveals that all models reject the null hypothesis of no earnings management at rates exceeding the specified test-levels when applied to sample of firms with extreme financial reporting. The most important finding of this paper is that a modified version of the model developed by Jones (1001) has the most power in detecting earnings management.Kerstein and Rai (2007), carried out a study titled â€Å"Working Capital Accruals and Earnings Management†. The purpose of this study is to reexamine market reactions to large and small working capital accruals. This study involves three hypotheses. First, negative or positive large working capital accruals have no impact on the earnings response coefficient of firms reporting positive small earnings surprises. Second, Positive or negative large working capital accruals have no impact on earnings response coefficients of firms reporting small earnings declines.Third Positive or negative large working capital accruals have no impact on earnings response coefficients of firms reporting large earnings increases or declines. The authors focus on nonlinear relations between returns and large working capital accruals and use raw returns computed as the compounded monthly returns from nine months prior to the fiscal year-end to three months after the fiscal year-end as the dependent variable. They find that the market discounts unexpected earnings when there are small increases in earnings using negative large working capital accruals or negative large wo rking capital accruals.They also find little or no evidence that positive or negative large working capital accruals lead to lower earnings response coefficients in the remaining six situations. In his study titles â€Å"Earnings Management, Earnings Manipulation: Evidence from Taiwanese Corporations†, (2008), Chai-hui Chen differentiates between earnings management and earnings manipulation among the Taiwanese companies. In this study, Chai examines 7 hypotheses based on a sample of 90 public firms throughout 1999-2004.The main findings this study concludes that: (1) unlike the control group, earning manipulators face greater capital market and contract motivations to manage earnings; (2) earnings manipulators are more inclined to appoint fewer independent directors to their boards, to appoint fewer independent supervisors to their supervisory boards, and to posses considerably less managerial ownership; and (3) earnings manipulators are more likely than the control group to express aggressive attitudes and rationalizations to manage earnings changes before interests and taxes, or both.To examine the effect of firm's stock price sensitivity to earnings news, as measured by outstanding stock recommendation, on incentives to manage earnings, Abarbanel and Leahavy (2003) carried out a study titled â€Å"Can Stock Recommendations Predict Earnings Management and Analysts' Earnings Forecast Errors†. This study examines hypotheses concerning (1) the effect of introducing equity-market-based earnings targets on firms' earnings management, and (2) the effects of such earnings management actions on ensuring analysts' forecast errors.In this study, quarterly unexpected accruals are calculated using the modified Jones (1991) model. This study finds evidence that a firm's stock price sensitivity to earnings news, as measured by outstanding stock recommendation, affects its incentives to manage earnings and, in turn, affects analysts' ex post forecast errors. Moreover, this study finds a tendency for firms rated a Sell (Buy) to engage More (less) frequently in extreme, income-decreasing earnings management, indicating that they have relatively stronger (weaker) incentives to create accounting reserves.In contrast, this study finds that firms rated a Buy (Sell) are more (less)likely to engage in earnings management that leaves reported earnings equal to or slightly higher than analysts' forecasts. Zhang (2002) carried out his study titled, â€Å"Detecting Earnings Management – Evidence from Rounding-up in Reported EPS†, for the purpose of evaluating a comprehensive list of metrics propsed for detecting earnings management in a setting where managers manipulate earnings to round up reported earnings per share (EPS).This study provide the evidence that adds to the debate on the abilities of accrual-based models to detect earnings management of small magnitude. The study cast doubt on the abilities of accrual-based models to c atch minor offenses, which is likely to be the norm, rather than exception of various forms of earnings management. The metrics under evaluation of this study are deferred tax expense and discretionary accruals computed from DeAngelo Model, Healy Model, Jones Model, Modified Jones Model, Cross-sectional Jones Model, and Forward-looking Jones Model.This study finds that deferred tax expense is able to detect earnings management in the rounding-up setting while discretionary accruals models are not. Moreover, this study provides the evidence that firms manipulate bad debt expense for the purpose of rounding-up reported EPS. Chan, Jegadeesh, and Sougiannis (2004) carried out a study titled â€Å"The Accrual Effect on Future Earnings† in an attempt to clarify whether current accruals affect future earnings. The authors find a strong negative relationship between accruals and the aggregate future earnings.This study mentions that if firms manage accruals upward by $1 today while h olding current earnings constant, aggregate future earnings will decline, on average, by $ 0. 096 over the following three years and $0. 202 in the long run. This study also examines the accrual effects classified by firm characteristics to test the source of the negative relationship between accruals and future earnings. The study shows that high price-earnings stocks experience an enormous accrual impact on their future earnings, with 39% of current accruals reversing in the long run.Moreover, this study shows that firms with high market-to-book ratios also have large accrual reversals, so when this is grouped by accruals, the accrual effects are significantly stronger for high accrual firms than for low accrual firms. Among the additional important findings of this study is that Jones model significantly underperforms the CF-Jones model in explaining the cross-sectional accrual variability, with only 24% of mean adjusted –R2 for the Jones model compared to 57% for CF-Jones Model.This result shows the CF-Jones model superiority in identifying the manipulated earnings. The most recent study concerning the detection of earnings management relates to Miller (2009) and titled â€Å"The Development of the Miller Ratio (MR): A Tool to Detect for the Possibility of Earnings Management (EM)†. In this study, Miller uses new technique to detect earnings management called â€Å"Miller Ratio†, based on net working capital (NWC) and cash flow from operations (CFO). Miller also compares between the esults reached through his own model and the results revealed based on Modified Jones Model. In this study, the author states that the large body of literature on the topic of earnings management provides discussion of total accruals, discretionary total accruals, and current accruals. The findings of this study indicate that neither the Miller Ratio nor the Modified Jones Model predicted the possibility of earnings management at a statistical acceptable le vel of confidence on the body of data with acknowledged earnings management. .Caramanis, A. , and Lennox, C. , (2008), â€Å"Audit Effort and Earnings Management†, Journal of Accounting and Economics 45, PP. 116-138. 2. Jones, J. , (1991), â€Å"Earnings Management during import relief Investigations†, Journal of Accounting Research 29, pp. 193-228. 3. Dechow, M. , and Sweeney, P. , (1005), â€Å"Detecting Earnings Management†, The Accounting Review, Vol. 70, No. 2, PP 193-225. 4. Kerstein, J. , and Rai, A. (2007), â€Å"Working Capital Accruals and Earnings Management†, Investment Management and Financial Innovation, Vol. 4, Issue 2, PP. 33-47. 5. Chen, C. , (2008), â€Å"Earnings Management, Earnings Manipulation: Evidence from Taiwanese Corporations, Available on Line: 6. Abarbanell, J. , and Lehavy, R. , (2003), â€Å"Can Stock Recommendations Predict Earnings Management and Analysts' Earnings Forecast Errors? â€Å", Journal of Accounting Research , Vol. 41, No. 1, PP. 1-47. 7. Zhang, H. (2002), â€Å"Detecting Earnings Management – Evidence from Rounding-up in Reported EPS†, Available on Line. 8. Chan, K. , Jegadeesh, N. , and Sougiannis, T. , (2004), â€Å"The Accrual Effect on Future Earnings†, Review of Quantitative Finance and Accounting, 22, PP. 97-121. 9. Miller, J. E. , (2009), â€Å"The Development of the Miller Ratio (MR): A Tool to Detect fot the Possibility of Earnings Management (EM)†, Journal of Business ; Economics Research, Vol. 7, No. 1, PP. 79-90.

Researching Ancestors Using the Canadian Census

Canadian census returns contain the official enumeration of the population of Canada, making them one of the most useful sources for genealogical research in Canada. Canadian census records can help you learn such things as when and where your ancestor was born, when the immigrant ancestor arrived in Canada, and the names of parents and other family members. Canadian census records officially  go back to 1666, when King Louis XIV requested a count of the number of landowners in New France. The first census conducted by the national government of Canada didnt occur until 1871, however, and has been taken every ten years since (every five years since 1971). To protect the privacy of living individuals, Canadian census records are kept confidential for a period of 92 years; the most recent Canadian census to be released to the public is 1921. The 1871 census covered the four original provinces of Nova Scotia, New Brunswick, Quebec and Ontario. 1881 marked the first coast-to-coast Canadian census. One major exception to the concept of a national Canadian census, is Newfoundland, which was not a part of Canada until 1949, and thus was not included in most Canadian census returns. Labrador was, however, enumerated in the 1871 Census of Canada (Quebec, Labrador District) and the 1911 Canadian Census (Northwest Territories, Labrador Sub-district). What You Can Learn From Canadian Census Records National Canadian Census, 1871-1911The 1871 and later Canadian census records list the following information for each individual in the household: name, age, occupation, religious affiliation, an birthplace (province or country). The 1871 and 1881 Canadian censuses also list the fathers origin or ethnic background. The 1891 Canadian census asked for the parents birthplaces, as well as identification of French Canadians. It is also important as the first national Canadian census to identify the relationship of individuals to the head of household. The 1901 Canadian census is also a hallmark for genealogy research as it asked for the complete birth date (not just the year), as well as the year the person immigrated to Canada, the year of naturalization, and the fathers racial or tribal origin. Canada Census Dates The actual census date varied from census to census, but is important in helping to determine an individuals probable age. The dates of the censuses are as follows: 1871 - 2 April1881 - 4 April1891 - 6 April1901 - 31 March1911 - 1 June1921 - 1 June Where to Find the Canadian Census Online Ancestry.com FamilySearch Historical RecordsAutomated Genealogy Library and Archives of Canada