Investment policy statement Essay Example for Free

Investment policy statement Essay Return Requirements: * Tax minimization – a continuing collateral goal * Inflation adjustment enhancement of investments- real growth of capital with possible extra return if possible. Risk Tolerance: * Investment risk – very low risk 1. The Muellers have been managing their own investments and are familiar with risk but may not understand volotiliity completely due to their high portion of volatile stocks within the portfolio 2. Want to provide for their daughter’s college education 3. Very high tax bracket (30% on income and 20% on net realized gains) Constraints: Time Horizon: The Muellers are relatively young and have still a lot of time to work and likely saving for retirement is in their agenda. The main goal is to provide for their daughter’s education and expenses associated with it. This goal would be considered long-term but is relatively short in comparison to possible saving for retirement. Liquidity Requirement: There is an ongoing stream of income available. Their may still be some liquidity needs in order to provide for the expenses of the college education along with life expenses associated with both The Muller’s and their daughter. Taxes: The family is in the highest of brackets. Future investments should take that into account on an indefinite basis. Tax-sheltered investments should be considered and will likely benefit the family more than high yields that are taxable. Legal and Regulatory: The Muellers would like to monitor their own investments, so their investments are generally only governed by state law. Unique Circumstances: Past unsuccessful investments of $100,000 can be used to offset tax distributions on net realized gains. Most important aspect and is unique to the saturation, Incoming expenses of $90,000 for the first year of college and then consistent four more years of $40,000 of college expenses.

Preferences of the Banks in Hiring Accounting Technicians Essay

Accounting technicians are now creating their names in the accounting firm. They are accounting professionals that could work in all types of organizations and widely employed throughout the public sector, industry and commerce and in private accountancy practices. According to the website of Foras Aiseanna Saothair Training & Employment Authority (n.d) they assist professional accountants in collecting, checking and analyzing financial reports. They could work independently or as a part of a team. They also said that accounting technician must work with accuracy and methodically with figures. And they must capable of compiling and analyzing transactions such as administering payrolls, bookkeeping, and other financial transactions. This research paper aims to discuss the preferences of banks in hiring accounting technicians based on characteristics and qualification in the said position. It also focuses about what does accounting technicians mean and how to be one of them. At the same time, the researchers will tackle the job description of an accounting technician. I. Accounting Technicians are like professional accountants because according to the website of Accounting Technicians Ireland that they are also qualified to work at all degrees of finance. Accounting technicians are extensively employed throughout the public sector, industry, commerce and in private accountancy practices. According to Shaw (2006), â€Å"Certified accounting technicians are responsible for a variety of administrative task to try to improve the efficiency and profitability of a company. They are usually in the accounting or finance department of charities, banks, building societies or insurance companies.† An effective accounting technician... ...s Retrieved from: http://www.saipa.co.za/page/491/accounting-technicians †¢ Anonymous (2014) Accounting Technician: job description Retrieved from: http://targetjobs.co.uk/careers-advice/job-descriptions/276923-accounting-technician-job-description#employers †¢ Anonymous (2014) Certified Accounting Technician Graduates Retrieved from: http://www.accaglobal.com/gb/en/student/foundation-lvl-qual-student-journey/qualification-resources/foundation-lvl-qual/cat-qualification/cat-graduates.html †¢ Wikipedia. (2014, February 13) Association of Accounting Technicians Retrieved from: http://en.wikipedia.org/wiki/Association_of_Accounting_Technicians †¢ Robertson, Tanya (n.d) Disadvantages of being an Accountant Retrieved from: http://www.ehow.com/info_12152469_disadvantages-being-accountant.html †¢ Plunket College (n.d) Retrieved from: http://www.plunketcollege.ie/news.php

Faculty Interview

Faculty Interview Kathleen Fargo University of Phoenix Role of the Health Care/Nursing Educator HSN/548 Denise York November 26, 2012 Faculty Interview Changes are occurring in the health care arena today. With changes in legislation regarding health care regulation and the mandatory health care there is an increase in the already shortage of nurses. With the shortage of nurses come the requirements for an increased need for nursing educators. Responsibilities of the nurse educator extend beyond teaching the student.Educators must shift the emphasis for the result of learning with retention of knowledge. The purpose of this paper is to focus on the role of a current nursing educator presently employed in a state college in Oklahoma. C. B. is currently an Associate Professor at Seminole State College (SSC) in Oklahoma. Her first position in teaching was as a registered nurse with an associate degree in nursing at a technology school as an educator for the school of practical nursing. She obtained a bachelor’s of science in nursing, was promoted to coordinator of the program. C. B. as obtained a master’s of science in nursing and has been employed at SSC for three years. SSC offers a cooperative alliance nursing program, a bridge program for licensed practical nurses to obtain an associate degree in nursing. SSC is a two-year college working in conjunction with two technological schools in the area to provide a bridge program from the technological school’s practical nursing program to the associate degree in nursing program. Today’s colleges and universities are faced with changing issues related to education and the health science program.According to Billings and Halsted (2009), driving forces for the changes include â€Å"increasing multiculturalism of society, finite financial resources in education and health care, expanding technology and the accompanying knowledge explosion†¦ and the increasing public demand for accountab ility of educational outcomes† (p. 3). Nursing programs must increase the demand for nurses by increasing the number of graduates. Fewer educators are available to teach the increasing number of nursing students.As full-time faculty leaves the institution, colleges and universities are forced to fill the positions with adjunct faculty because of budget constraints. â€Å"Many accrediting agencies require a percentage of full-time faculty and specific targets for faculty with terminal degrees in the disciplines in which they teach† (Stenerson, Blanchard, Fassiotto, Hernandez, & Muth, 2010, p. 25). Accreditation can also depend on the faculty responsibility for the university or colleges ability to â€Å"demonstrate faculty responsibility for the curriculum and faculty perspectives in the process of shared governance† (Ibid).C. B. is assigned to the bridge program as the technology school where she was formerly employed is one of the practical nursing programs wher e she was the coordinator. She is familiar with the programs and is able to provide out of classroom support. C. B. is required to be a member of the committee where updating of the clinical classes occurs. Adjunct faculty who have been at the state college for more than a year are encouraged to participate in committees. Textbooks are decided on in the committee.If the adjunct faculty prefers not to participate in the curricula committee meetings their input is welcome regarding the text selections and curricula planning. The adjunct faculty presently employed at SSC have clinical experience and are familiar with the clinical sites for the students. Full-time faculty is encouraged to obtain a PhD although it is not required. Full-time educators are also assigned two to three adjunct faculty to mentor if the part-time faculty has been employed by the college for less than one year.The associate professor is responsible, with the program director, in evaluating the adjunct nursing ed ucators mentored. Whether full-time or an adjunct professor, each nurse educator has a responsibility to uphold the mission of the institution by mentoring, teaching critical thinking skills, being a positive role model, and practices ethical conduct. Nursing programs must be maintained to remain current. With informatics as a newer field in nursing, along with computers, and rapid changes in technology, practicing and teaching have changed.Additional fields in health care include genomics, cloning, organ transplants, and a potential for pandemics, all which must be included in the nursing curricula in addition to the already existent fundamentals of nursing (Rosenkoetter& Mistead, 2010). In Seminole, Oklahoma the main three minorities include native Americans, Latinos, and African-Americans. SSC is a multicultural college and the cultures are taken into account for the method s taught in the classes. Beliefs and customs are treated with respect nonjudgmentally.Family nursing is add ressed in the clinical classes as students are educating families and the patient on the final diagnosis. Community involvement is strongly recommended for full-time faculty and required of tenured professors. Tenured professors are required to participate in research committees. As classes are phased out tenured professors may have their position eliminated although elimination of positions has not been an issue for SCC’s nursing program. Vacant positions arise as nursing educators acquire a PhD and move to a higher university. Today’s nurse educator has a difficult job.The educator must take the responsibility of turning students into learners rather than the educator just teaching. Increased graduation rates is a must in the current nursing shortage that will extend for decades. The educator faces rapidly changing technology with the college or university’s limited budgets, larger student loads with a smaller faculty, multicultural classes, and different gene rations of students. C. B. ’s goal is to obtain her PhD eventually and transfer to a university. References Billings, D. M. , & Halsted, J. A. (2009). Teaching in Nursing: A Guide for Faculty (3rd ed. . Philadelphia, PA: W. B. Saunders. Rosenkoetter, M. M. , Milstead, J. A. Nursing Ethics. Jan 2010, Vol. 17 Issue 1, p137-139. Retrieved from https://ehis. ebscohost. com/eds/pdfviewer/pdfviewer? vid=2&hid=124&sid=0bd9c94c-3d04-4761-9781-b7aa77ff8179%40sessionmgr14 Stenerson, J. , Blanchard, L. , Fassiotto, M. , Hernandez, M. , & Muth, A. (2010, Summer). The role of adjuncts in the professoriate. Peer Review, 12(3), 23-26. Retrieved from https://search. ebscohost. com/login. aspx? direct=true&db=ehh&AN=54710247&site=eds-livetf

The American Criminal Justice System - 3283 Words

Since the policy was enacted in the early 1990s, three strikes laws have been one of the most controversial issues facing the American criminal justice system. In general, advocates believe that locking up criminals will protect society. Critics believe that three-strike policy can only be effective with offenders that are on their last strikes (Worrall, 2008). However, other critics explain how three-strike laws don’t significantly reduce crime because most criminals mature out of the criminal lifestyle (Worrall, 2004). There are two cases that pushed and guided the three strikes policy that received national attention. First, was Kimber Reynolds, who was murdered in cold blood in 1992 during a purse snatching where the man pulled out his .357 Magnum and shot her in the ear (Walter Downs, 1994). This horrendous crime helped her father, Mike Reynolds, become one of the lead advocates for California’s Three Strikes Law in 1993. Reynolds wanted to target repeat offenders that have two prior violent offenses that have committed a third offense which would put them behind bars for life. State legislators were concerned about the law and many thought of rejecting the law because they believed the sentencing for the policy could be costly (Walter Downs, 1994). The second case that really made a difference was the 1993 kidnapping of Polly Klaas from her home during a sleep over with friends. Richard Allen Davis broke in and tied her friends up then kidnapped and murdered her.Show MoreRelatedThe Amer ican Criminal Justice System1398 Words   |  6 PagesThe American Criminal Justice system is arguably one of the most fair systems in the world. However, like anything it has its flaws. There are many flaws but the largest three, in my opinion, would be the fact that we have the highest incarceration rate of any other country, the high penalties for drug users, as well as the jury system. The high incarceration rates and the penalties for drug users affect each other but they are still issues on their own. In fact, many of issues within our system coincideRead MoreThe American Criminal Justice System873 Words   |  4 PagesThe American criminal justice system has set up laws and by breaking the laws would be considered a crime, and depending on the crime that is broken have different types of degrees. And these crimes can be broken into three different categorize and whether or not it will be classified as a felony, misdemeanor or an infraction. A victimless crime is a crime th at goes against societies values, norm but the people involved with these criminal acts do not feel victimized, compared to if they were beingRead MoreThe American Criminal Justice System1866 Words   |  8 Pagesthe American criminal justice system for more than two centuries. 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American criminal justice system seemsRead MoreRacism And The American Criminal Justice System1584 Words   |  7 PagesToday, African Americans and other minorities are over-represented in the criminal justice system, but under-represented politically in the United States of America. Since well before its inception in 1776, the United States of America has been a nation characterized by white supremacy. In fact, modern day America may not exist if not for the taking of land from the Indigenous Peoples on this very premise. Today, many Americans believe they live in a post-racial nation, citing the abolition ofRead MoreAfrican Americans And The Criminal Justice System Essay1688 Words   |  7 PagesThere are many ways the criminal justice system plays a huge role in the discrimination against all people of color. Mostly, there are a wide range of studies within the African American communities that expresses concern, prejudice, and even racial profiling in the criminal justice s ystem pertaining to blacks. Judges, jurors, police officers, and even marriages are key roles of the societal disadvantages African Americans have. African Americans are even being arrested more than any other race inRead MoreAfrican Americans And The Criminal Justice System1542 Words   |  7 PagesIntroduction African American males are overrepresented in the criminal justice and many times are subject to harsher sentences than their Caucasian counterparts. African American males also experience racial profiling and have more negative interactions than any other population in the United States. Ibie, Obie, and Obiyan states, â€Å"African Americans have continued to be the repository for American crime and to be treated as amalgamation of presumed group trait rather than as individuals†. ThisRead MoreThe Bias Of The American Criminal Justice System Essay1855 Words   |  8 PagesThe bias in the American criminal justice system is first reported in the first stages of the system, which includes the (act of asking questions and trying to find the truth about something) and arrest of the suspected people by police personnel (American Civil Liberties Union, 2013). These police personnel discriminately target the minorities as criminal suspects, which eventually skews the racial popu lation of the people arrested, charged, put in jail or convicted (Cole, Smith, DeJong, 2013)Read MoreAfrican Americans And The Criminal Justice System1500 Words   |  6 PagesThroughout American history, the African-American population has been in the minority, and has been persecuted for hundreds of years. What Taylor-Thompson is stating is that African-Americans usually hold the minority in court decisions as well, which poses a problem due to the majority overriding their vote. Due to the racial tensions, the judicial system ultimately changed in order to include more minorities in juries, however it was lopsided during the Simpson trial. During the tumultuous 1990sRead MoreThe American Court System And Criminal Justice System1750 Words   |  7 PagesThe System Each year, approximately ten-thousand people are convicted of crimes that they did not commit (Spring). Ten-thousand people that will never see their kids grow up, ten-thousand people that will miss out on life, ten-thousand people whose lives will never be the same. Men and women are on death row for decades, only to be exonerated after their execution. Where is the justice in that? Prisons are also overcrowded and according to political scientist David Hudson, America holds five percent