The Client Is A Hispanic Male Age 69 Essay - 1328 Words

Assessment The client is a Hispanic Male age 69, who was born in the Dominican Republic. The client communicates solely in Spanish. He has two daughters who both live in the Bronx. The client suffers from Diabetes, Cholesterol and moderate Dementia. The client has shakiness in the hands as a result of a surgery he endured in the brain. The client lives in a rented room in Inwood Heights. Initially, the clients presenting problem included finding adequate housing however, after completing the intake form I became aware that the client was over income for most housing assistance programs. When the client and I talked more about the reasons he wanted to find housing it became obvious that the client wants to feel valued by his children. Also the client mentioned wanting to overcome feelings of loneliness and isolation. The client copes with feelings of seclusion and solitude by coming everyday to the senior center. He also tends to use the defense mechanism rationalization and tries to rationalize behaviors for others including his daughter’s absence from his life. My interpretation of the clients functioning in the situation is that although the client is experiencing health impairments and sadness the client is very self-sufficient. He is capable and able to take care of his hygiene, he is able to feed himself and he is able to go to doctor’s appointments on his own. I do however; think he is in need of case management and emotional support. In order to help myShow MoreRelatedThe Client, A Hispanic Male, Age 69 Essay1376 Words   |  6 PagesAssessment The client is a Hispanic Male, age 69, who was born in the Dominican Republic. The client communicates solely in Spanish. He has two daughters who both live in the Bronx. The client suffers from Diabetes, Cholesterol and moderate Dementia. The client has tremors in his hands as a result of brain surgery. The client lives in a rented room in Inwood Heights. Initially, the client s presenting problem included finding adequate housing however, after completing the intake form I became awareRead MoreThe Obstacles Of Direct Communication995 Words   |  4 Pagesmindful of the clients feelings. For example I am a male, so when talking to a female ho has just been sexually assaulted I would be mindful of my words. A social worker needs to understand this because whatever they say to client has to be in a way the client can understand and process without being hostile. If the social worker uses direct communication with someone with a anger issue they social worker could be in danger. Accor ding to the textbook some other obstacles include client ambivalence,Read MoreA Research On Domestic Violence1697 Words   |  7 Pagesthere is more physical and sexual violence among the African American race, whom are followed by Hispanics, then whites, and finally those of Mediterranean origin. (estadà ­stica de violencia domestica por razas - Bing Images. (n.d.). Retrieved from http://www.bing.com/images/search?q=estadistica+de+violencia+domestica+por+razasview=detailv2id=D9057911E9710A01F613633BF56E59C2D19F488Fselectedindex=69ccid=aMrWE7jasimid=608006136768825185thid=JN.yiUtrmX8eSpaED%2Fuech%2BKQmode=overlayfirst=1)Read MoreTattoos and Body Piercing in the Workforce1414 Words   |  6 Pagesnearly anyone from the age of 15 and up. Not to mention, these body modifications can be found on all types of workers, male or female, white and blue-collar. Even though times have changed and opinions along with it, the workforce is still making a firm stand to some older thoughts. Although, body art has become a more accepted form of individualistic expression; it will continue to suppress individuals’ chances of succeeding in a professional environment, because employers, clients, and customers stillRead MoreBlack Males and the Injustice of the Penal System Essay2449 Words   |  10 Pagesstatistics, the male African-American population of the United States aged between 18 and 24 numbered 1,896,000. According to the Bureau of Justice Statistics, 106,000 African Americans in this age group were in federal or state prisons at the end of 2005. If you add the numbers in local jail (measured in mid-2006), you arrive at a grand total of 193,000 incarcerated young Black males, or slightly over 10 percent. Everybody acknowledges that incarceration rates among young black males are much higherRead MoreEssay about Multicultural Issues in the Workplace2145 Words   |  9 Pagesworkforce to provide better performance. There are perspectives of managing the diverse workforce, which require organization leaders and managers of being responsible of attaining better diverse workforce. Diversity means differences, difference of age, sex, race, religion and culture etc. People with different demographic differences working in the organization makes diverse workforce. And it is becoming more important for the organizations to know about these differences and how to manage it. DiversityRead MoreCase History Paper : Diabetes2250 Words   |  9 Pagestype 1, type 2 and gestational. This paper will be focused on type 2 diabetes. The individual that will be discussed in this paper is a 65 year old male with the initials of L.K. We well be referring to this patient as L.K. for the remainder of the paper. L. K.’s Experience L.K. was diagnosed with type 2 diabetes in the summer of 2009 at the age of 58. The diagnosis was done by a family doctor when checking the results of a routine blood test. The blood sugar levels were at 17 mmol/L duringRead MoreMy First Day During My Internship Essay2303 Words   |  10 Pagesor his room, the only time he leaves his room is on his shower days or when he goes out with a friend, which is not very often. I was also informed that he likes to complain a lot and feels that everyone is against him. Mr. A is a 69-year-old Hispanic Puerto Rican male. His socioeconomic status is lower class and his sexual orientation is females. Mr. A is a Catholic and is unemployed. His highest-grade level is high school and the resident was never married. I am going to tell you a little backgroundRead MoreReview For Exam 22476 Words   |  10 Pages-involves a gradual or dramatic change which may lead to a modification, reshaping, or transition from one state, condition, or phase to another 3. Describe the various explanations for the age of desistance from crime. As age increases, criminal behavior decreases in frequency and seriousness. Ones identity in ages 17-20 begin to realize their life going nowhere and must make necessary changes to achieve success. The decision to give up or continue with crime is based on a person’s conscious reappraisalRead MoreSocial Inequality : Race And Gender1893 Words   |  8 Pagesstep of the single minority single White mothers, who make up the bottom thirty percent of the population (Meyer, 2014). Black women are even more of a minority than the White woman in today’s society. This is closely followed Black men and the Hispanic population coming in at 27 and 26 percent-respectively (Commerce, 2014). Women are minorities in many areas such as employment, education, and government support. Women are overlooked when it comes to being ‘allowed’ into certain jobs, neighborhoods

The Client Is A Hispanic Male Age 69 Essay - 1328 Words

Assessment The client is a Hispanic Male age 69, who was born in the Dominican Republic. The client communicates solely in Spanish. He has two daughters who both live in the Bronx. The client suffers from Diabetes, Cholesterol and moderate Dementia. The client has shakiness in the hands as a result of a surgery he endured in the brain. The client lives in a rented room in Inwood Heights. Initially, the clients presenting problem included finding adequate housing however, after completing the intake form I became aware that the client was over income for most housing assistance programs. When the client and I talked more about the reasons he wanted to find housing it became obvious that the client wants to feel valued by his children. Also the client mentioned wanting to overcome feelings of loneliness and isolation. The client copes with feelings of seclusion and solitude by coming everyday to the senior center. He also tends to use the defense mechanism rationalization and tries to rationalize behaviors for others including his daughter’s absence from his life. My interpretation of the clients functioning in the situation is that although the client is experiencing health impairments and sadness the client is very self-sufficient. He is capable and able to take care of his hygiene, he is able to feed himself and he is able to go to doctor’s appointments on his own. I do however; think he is in need of case management and emotional support. In order to help myShow MoreRelatedThe Client, A Hispanic Male, Age 69 Essay1376 Words   |  6 PagesAssessment The client is a Hispanic Male, age 69, who was born in the Dominican Republic. The client communicates solely in Spanish. He has two daughters who both live in the Bronx. The client suffers from Diabetes, Cholesterol and moderate Dementia. The client has tremors in his hands as a result of brain surgery. The client lives in a rented room in Inwood Heights. Initially, the client s presenting problem included finding adequate housing however, after completing the intake form I became awareRead MoreThe Obstacles Of Direct Communication995 Words   |  4 Pagesmindful of the clients feelings. For example I am a male, so when talking to a female ho has just been sexually assaulted I would be mindful of my words. A social worker needs to understand this because whatever they say to client has to be in a way the client can understand and process without being hostile. If the social worker uses direct communication with someone with a anger issue they social worker could be in danger. Accor ding to the textbook some other obstacles include client ambivalence,Read MoreA Research On Domestic Violence1697 Words   |  7 Pagesthere is more physical and sexual violence among the African American race, whom are followed by Hispanics, then whites, and finally those of Mediterranean origin. (estadà ­stica de violencia domestica por razas - Bing Images. (n.d.). Retrieved from http://www.bing.com/images/search?q=estadistica+de+violencia+domestica+por+razasview=detailv2id=D9057911E9710A01F613633BF56E59C2D19F488Fselectedindex=69ccid=aMrWE7jasimid=608006136768825185thid=JN.yiUtrmX8eSpaED%2Fuech%2BKQmode=overlayfirst=1)Read MoreTattoos and Body Piercing in the Workforce1414 Words   |  6 Pagesnearly anyone from the age of 15 and up. Not to mention, these body modifications can be found on all types of workers, male or female, white and blue-collar. Even though times have changed and opinions along with it, the workforce is still making a firm stand to some older thoughts. Although, body art has become a more accepted form of individualistic expression; it will continue to suppress individuals’ chances of succeeding in a professional environment, because employers, clients, and customers stillRead MoreBlack Males and the Injustice of the Penal System Essay2449 Words   |  10 Pagesstatistics, the male African-American population of the United States aged between 18 and 24 numbered 1,896,000. According to the Bureau of Justice Statistics, 106,000 African Americans in this age group were in federal or state prisons at the end of 2005. If you add the numbers in local jail (measured in mid-2006), you arrive at a grand total of 193,000 incarcerated young Black males, or slightly over 10 percent. Everybody acknowledges that incarceration rates among young black males are much higherRead MoreEssay about Multicultural Issues in the Workplace2145 Words   |  9 Pagesworkforce to provide better performance. There are perspectives of managing the diverse workforce, which require organization leaders and managers of being responsible of attaining better diverse workforce. Diversity means differences, difference of age, sex, race, religion and culture etc. People with different demographic differences working in the organization makes diverse workforce. And it is becoming more important for the organizations to know about these differences and how to manage it. DiversityRead MoreCase History Paper : Diabetes2250 Words   |  9 Pagestype 1, type 2 and gestational. This paper will be focused on type 2 diabetes. The individual that will be discussed in this paper is a 65 year old male with the initials of L.K. We well be referring to this patient as L.K. for the remainder of the paper. L. K.’s Experience L.K. was diagnosed with type 2 diabetes in the summer of 2009 at the age of 58. The diagnosis was done by a family doctor when checking the results of a routine blood test. The blood sugar levels were at 17 mmol/L duringRead MoreMy First Day During My Internship Essay2303 Words   |  10 Pagesor his room, the only time he leaves his room is on his shower days or when he goes out with a friend, which is not very often. I was also informed that he likes to complain a lot and feels that everyone is against him. Mr. A is a 69-year-old Hispanic Puerto Rican male. His socioeconomic status is lower class and his sexual orientation is females. Mr. A is a Catholic and is unemployed. His highest-grade level is high school and the resident was never married. I am going to tell you a little backgroundRead MoreReview For Exam 22476 Words   |  10 Pages-involves a gradual or dramatic change which may lead to a modification, reshaping, or transition from one state, condition, or phase to another 3. Describe the various explanations for the age of desistance from crime. As age increases, criminal behavior decreases in frequency and seriousness. Ones identity in ages 17-20 begin to realize their life going nowhere and must make necessary changes to achieve success. The decision to give up or continue with crime is based on a person’s conscious reappraisalRead MoreSocial Inequality : Race And Gender1893 Words   |  8 Pagesstep of the single minority single White mothers, who make up the bottom thirty percent of the population (Meyer, 2014). Black women are even more of a minority than the White woman in today’s society. This is closely followed Black men and the Hispanic population coming in at 27 and 26 percent-respectively (Commerce, 2014). Women are minorities in many areas such as employment, education, and government support. Women are overlooked when it comes to being ‘allowed’ into certain jobs, neighborhoods

The Client Is A Hispanic Male Age 69 Essay - 1328 Words

Assessment The client is a Hispanic Male age 69, who was born in the Dominican Republic. The client communicates solely in Spanish. He has two daughters who both live in the Bronx. The client suffers from Diabetes, Cholesterol and moderate Dementia. The client has shakiness in the hands as a result of a surgery he endured in the brain. The client lives in a rented room in Inwood Heights. Initially, the clients presenting problem included finding adequate housing however, after completing the intake form I became aware that the client was over income for most housing assistance programs. When the client and I talked more about the reasons he wanted to find housing it became obvious that the client wants to feel valued by his children. Also the client mentioned wanting to overcome feelings of loneliness and isolation. The client copes with feelings of seclusion and solitude by coming everyday to the senior center. He also tends to use the defense mechanism rationalization and tries to rationalize behaviors for others including his daughter’s absence from his life. My interpretation of the clients functioning in the situation is that although the client is experiencing health impairments and sadness the client is very self-sufficient. He is capable and able to take care of his hygiene, he is able to feed himself and he is able to go to doctor’s appointments on his own. I do however; think he is in need of case management and emotional support. In order to help myShow MoreRelatedThe Client, A Hispanic Male, Age 69 Essay1376 Words   |  6 PagesAssessment The client is a Hispanic Male, age 69, who was born in the Dominican Republic. The client communicates solely in Spanish. He has two daughters who both live in the Bronx. The client suffers from Diabetes, Cholesterol and moderate Dementia. The client has tremors in his hands as a result of brain surgery. The client lives in a rented room in Inwood Heights. Initially, the client s presenting problem included finding adequate housing however, after completing the intake form I became awareRead MoreThe Obstacles Of Direct Communication995 Words   |  4 Pagesmindful of the clients feelings. For example I am a male, so when talking to a female ho has just been sexually assaulted I would be mindful of my words. A social worker needs to understand this because whatever they say to client has to be in a way the client can understand and process without being hostile. If the social worker uses direct communication with someone with a anger issue they social worker could be in danger. Accor ding to the textbook some other obstacles include client ambivalence,Read MoreA Research On Domestic Violence1697 Words   |  7 Pagesthere is more physical and sexual violence among the African American race, whom are followed by Hispanics, then whites, and finally those of Mediterranean origin. (estadà ­stica de violencia domestica por razas - Bing Images. (n.d.). Retrieved from http://www.bing.com/images/search?q=estadistica+de+violencia+domestica+por+razasview=detailv2id=D9057911E9710A01F613633BF56E59C2D19F488Fselectedindex=69ccid=aMrWE7jasimid=608006136768825185thid=JN.yiUtrmX8eSpaED%2Fuech%2BKQmode=overlayfirst=1)Read MoreTattoos and Body Piercing in the Workforce1414 Words   |  6 Pagesnearly anyone from the age of 15 and up. Not to mention, these body modifications can be found on all types of workers, male or female, white and blue-collar. Even though times have changed and opinions along with it, the workforce is still making a firm stand to some older thoughts. Although, body art has become a more accepted form of individualistic expression; it will continue to suppress individuals’ chances of succeeding in a professional environment, because employers, clients, and customers stillRead MoreBlack Males and the Injustice of the Penal System Essay2449 Words   |  10 Pagesstatistics, the male African-American population of the United States aged between 18 and 24 numbered 1,896,000. According to the Bureau of Justice Statistics, 106,000 African Americans in this age group were in federal or state prisons at the end of 2005. If you add the numbers in local jail (measured in mid-2006), you arrive at a grand total of 193,000 incarcerated young Black males, or slightly over 10 percent. Everybody acknowledges that incarceration rates among young black males are much higherRead MoreEssay about Multicultural Issues in the Workplace2145 Words   |  9 Pagesworkforce to provide better performance. There are perspectives of managing the diverse workforce, which require organization leaders and managers of being responsible of attaining better diverse workforce. Diversity means differences, difference of age, sex, race, religion and culture etc. People with different demographic differences working in the organization makes diverse workforce. And it is becoming more important for the organizations to know about these differences and how to manage it. DiversityRead MoreCase History Paper : Diabetes2250 Words   |  9 Pagestype 1, type 2 and gestational. This paper will be focused on type 2 diabetes. The individual that will be discussed in this paper is a 65 year old male with the initials of L.K. We well be referring to this patient as L.K. for the remainder of the paper. L. K.’s Experience L.K. was diagnosed with type 2 diabetes in the summer of 2009 at the age of 58. The diagnosis was done by a family doctor when checking the results of a routine blood test. The blood sugar levels were at 17 mmol/L duringRead MoreMy First Day During My Internship Essay2303 Words   |  10 Pagesor his room, the only time he leaves his room is on his shower days or when he goes out with a friend, which is not very often. I was also informed that he likes to complain a lot and feels that everyone is against him. Mr. A is a 69-year-old Hispanic Puerto Rican male. His socioeconomic status is lower class and his sexual orientation is females. Mr. A is a Catholic and is unemployed. His highest-grade level is high school and the resident was never married. I am going to tell you a little backgroundRead MoreReview For Exam 22476 Words   |  10 Pages-involves a gradual or dramatic change which may lead to a modification, reshaping, or transition from one state, condition, or phase to another 3. Describe the various explanations for the age of desistance from crime. As age increases, criminal behavior decreases in frequency and seriousness. Ones identity in ages 17-20 begin to realize their life going nowhere and must make necessary changes to achieve success. The decision to give up or continue with crime is based on a person’s conscious reappraisalRead MoreSocial Inequality : Race And Gender1893 Words   |  8 Pagesstep of the single minority single White mothers, who make up the bottom thirty percent of the population (Meyer, 2014). Black women are even more of a minority than the White woman in today’s society. This is closely followed Black men and the Hispanic population coming in at 27 and 26 percent-respectively (Commerce, 2014). Women are minorities in many areas such as employment, education, and government support. Women are overlooked when it comes to being ‘allowed’ into certain jobs, neighborhoods

Intro to Corporate Finance Chap. 1 - 2238 Words

†¢Chapter 1 INTRODUCTION TO CORPORATE FINANCE GOAL Today, corporate finance managers must make decision in a much more coordinated manner and generally has direct responsibilities for a control process. Because there are financial implications in virtually all segments of business, she/he must have sufficient knowledge of finance to work these implications into the area. At the end of this chapter, you should be able to: †¢ Undenstand the nature of corporate finance . †¢ Understand financial management framework. †¢ Identify the basic corporate finance goals. †¢ objectives and functions of corporate finance. Finance is the science of management of money†¦show more content†¦This leads to the basic differentiation between wealth maximization and profit maximization approach. There are several arguments of why getting as much profit as possible will not ensure the firms viability in the long-term. In contrast to wealth maximization, the profit maximization holds on to the following views in term of: 1. Time Horizons. It focuses on short-term benefits and tries to gain as much profit as possible regardless of the long-term effects. 2. Timing of Returns. It does not consider the timing of returns and thus time value of money. 3. Distributions of Income. It tends to ignore the owners wish to receive a portion of earnings in the form of dividends. 4. Risk. It gives less consideration to risk in an attempt to maximize profits, as higher risks will associate with higher return. Other goals of the firm are essential to be stated to avoid any misunderstanding. In order to achieve wealth maximization, the following goals are essentials: 1. Maximization of profits. To make profits is essential to provide stability and growth in operations and rewards to individuals and institutions that contribute to the firm. It is essential, however to consider the above constraints and the risk of making a decision that is higher risk relates to higher return. 2. Maximization ofShow MoreRelatedLibrary Management204752 Words   |  820 PagesRobert D. Library and information center management / Robert D. Stueart and Barbara B. Moran. — 7th ed. p. cm. — (Library and information science text series) Includes bibliographical references and index. ISBN 978–1–59158–408–7 (alk. paper) ISBN 978–1–59158–406–3 (pbk. : alk. paper) 1. Library administration—United States. 2. Information services— United States—Management. I. Moran, Barbara B. II. Title. Z678.S799 2007 025.1—dc22 2007007922 British Library Cataloguing in Publication Data is available

The Challenges of Fair Trade Free Essays

Historically, coffee cultivation had brought a positive influence in developing countries to alleviate rural poverty. Paige (1997) and Williams (1994) also claimed that coffee cultivation had enabled households to develop their land holdings in sustainable, high return activity, and gainfully employ their family labor (as cited in Barham, Gitter, Lewis Weber, 2011, p. 116). We will write a custom essay sample on The Challenges of Fair Trade or any similar topic only for you Order Now However, the global coffee market has fallen into crisis in recent years. A research conducted by Murray, Raynold and Taylor (2003), with a large decline in the coffee employment, many rural households have been forced to abandon traditional farming and adopt new livelihoods. Meanwhile, small scale but growing number of coffee farmers have participated in Fair Trade to try to survive such crisis. But, according to the research published recently, Fair Trade coffee may not only fail to bring the rural poor better life, it may impoverish them. This claim is supported by unbalanced price premium, limited Fair Trade coffee market and lack of Fair Trade knowledge by households. The higher sale price in Fair Trade coffee comparing to the conventional coffee is claimed to be the most direct benefit to individual rural farmers who participate in Fair Trade. As indicated by Barham et al. (2010), Fair Trade coffee growers receive an average US $344 in net cash income per hectare compared with US $192 for conventional growers (p. 120). Yet such premium price provided by the Fair Trade does not cover the cost to produce certified coffee for rural farmers. Weber (2011) states that if the coffee growers want to sell their products through Fair Trade, first they have to be certified (p. 109). Fair Trade Foundation requires coffee growers to pay high certification fees which the majority of Third World farmers are too poor to afford. In such cases, these growers are likely try to receive Fair Trade certification through cooperatives, but are required to share their net profit with cooperatives. For example, from the article What Price for Good Coffee? by Fieser and Padgett (2009) , Antonio, a coffee producer in Guatemala, receives 1. 55 dollars per pound of organic coffee sold through Fair Trade, approximately 10 percent more than the conventional market price. However, Antonio only receives less than 50 cents per pound after he pays Fair Trade cooperative fees, government taxes, farming expenses, and other costs (Fieser and Padgett, 2009, p. 98). This shows Fair Trade farmers often lose out on the premium price that can be fetched by certified coffee. Fair Trade is filled with contradictions. Even if the cooperatives and organizations are willing to lower the certification fees, the net cash income for growers participating in Fair Trade market is still not enough to cover the cost to produce certified coffee, by the fact that not all the high cost Fair Trade-organic certified coffee are sold at Fair Trade-organic certified coffee price. While Fair Trade coffee being organic is not a requisite for selling in Fair Trade market, most farmers that participate in cooperatives are expected to transit into organic coffee products and pass the organic certification (Weber, 2011, p. 110). However becoming organic certified requires a transition period. Weber (2011) claims it takes 3 years for growers to complete the transition into organic certification where they have to follow organic norms but unable to sell their coffee as organic (p. 111). This implies a significant delay between the time of the cost and when coffee starts yield a return. Such scenario above affects the net cash income received from Fair Trade households. Though some Fair Trade households do not transit themselves into organic certified coffee, the fact that most coffee grown by Fair Trade membership households is sold in the conventional markets is still true due to the lack of Fair Trade markets. Even though coffee is the second highest traded commodity, the market of Fair Trade coffee is relatively small with average 2. 5 % of the global coffee trade (Fieser and Padgett, 2009, p. 99). Barham et al. 2010) state that Fair Trade has limited the supply of coffee that labeled with certificated to keep the Fair Trade-organic coffee price up in the market. Therefore, even though the growers produce their coffee in a high cost Fair Trade-organic certification standards, they may have to sell their certified coffee to the markets that do not give the value of certification once Fair Trade refused their products (p. 122). Going through the effort to produce Fair Trade standards coffee, the farmers are not reaping the rewards they should have obtained. Also, with the lack of a consumer market but continually growing coffee producing households populations, Weber (2010) claims that it leads the cooperatives to increase their membership without expanding the market which results in lower premium for each household member (p. 113). The benefit to Fair Trade sales including price premiums, social premiums, long-term contracts, and low-interest credit are significantly reduced as less coffee is sold in Fair Trade markets (Murrary, 2003, p. 16). As a result, the limited and slow growth in the Fair Trade market has become one of the major concerns confronting Fair Trade production. Unconstrained market is the key to maximum returns; knowledge is the key ingredient to develop a more democratic institution. Yet households of coffee growers are facing the lack of clear knowledge for Fair Trade. Fair Trade is an indistinct concept to coffee growers comparing to coffee growing which appears in their daily farming livelihoods. Murrary et al. (2003) claim that coffee growers have not received regular and detailed training about information on Fair Trade, and have no contact with Fair Trade representatives but the cooperatives and the technical advisers (p. 6). Even more, majority of coffee growers identify Fair Trade with the cooperative. Such misinterpretation, leads some cooperatives to not tout the benefits coffee growers should gain as Fair Trade certification benefits (pp. 16 – 17). Since cooperatives and the technical advisers deal directly with the Fair Trade certification, buyers, and others; coffee growers simply have no control over their products com pare to other coffee investment patterns. For example, the Thrive’s system mentioned by LaPorte (2013) in his article. Mr. Lander, an entrepreneur based in Atlanta, created the company named Thrive Farmers Coffee assisted coffee growers to increase their ownership and profit margins by splitting half of proceeds with farmers and by establishing relationships between farmers and local coffee co-ops. Mr. Lander also states that organizations like Thrive are trying to teach these growers the basic knowledge of risk and quality because now they see their products selling to their ultimate consumers (p. 106). If coffee growers can understand the way to prevent risk and way to improve coffee quality, these growers will most likely sell more coffee overall. In conclusion, Fair Trade is not the answer to solve poverty. The system offers limited price improvement to very few primary households, while neglecting the poorest of poor in the sector. With farmers lack of understanding of the structure and operation, Fair Trade can easily prevent the poor from liberating themselves, keep them in their land and restrain their future. And lastly, by raising Fair Trade coffee price for the consumer, it slows down the growth of global Fair Trade economy and limits the market from certain group. Overall, there are benefits to the small-scale farmers from Fair Trade movement, but the benefits are much insufficient compared with other investment patterns. It is nothing but a short-term diversion. If the Fair Trade is unable to put forward a plan for improving their current rate of returns, coffee growers are unlikely to lift themselves out of their poverty through Fair Trade. And, perhaps the only fair choice is to support free trade. References Abad-Vergara, Diane. (Director, Produce). (2009). Living with coffee [Documentary]. New Zealand. Barham, B. L., Callenes, M., Gitter, S., Lewis, J., ; Weber, J. (2011). Fair trade/organic coffee, rural livelihoods, and the â€Å"Agrarian Question†: Southern Mexican coffee families in transition. World Development, 39(1), 134-145. Fieser, E., ; Padgett, T. (2009). What price good coffee? Time International, 171(13) 90-91. La porte, N. (2013, March 16). Coffee’s economics, rewritten by farmers. New York Times. Retrieved 5/20/13 from  http://www.nytimes.com/2013/03/17/business/coffees-economics-rewritten-by-farmers.html Murray, D. L., Raynolds, L. T., ; Taylor, P.L. (2003). One cup at a time: poverty alleviation and fair trade coffee in Latin America. Fair Trade Research Group, Colorado State University. Weber, J. G. (2011). How much more do growers receive for Fair Trade-organic coffee? Food Policy, 36(5), 678-685 How to cite The Challenges of Fair Trade, Papers

Corporate Tax Case Study free essay sample

You are a CPA with an office in NearLakes City and clients consisting primarily of professionals, entrepreneurs, and small business owners. John Smith, Esq. , a practicing attorney with offices near yours, walks in your office and wants advice from you relating to a recent influx of cash he received as a result of winning a large jury verdict on behalf of his client in a personal injury case. His wife Jane Smith accompanies him during your meeting because she has some additional tax planning advice to ask of you. After reviewing John and Jane Smiths points of view, it will be your turn as a tax professional to decide on the best course of action from a tax perspective on their issues. Prepare a three page memo (at least 900-1,500 words per page) to John and Jane Smith addressing the issues presented. PLAYERS: JOHN SMITH ESQ. â€Å"I worked on this case for over two years. We will write a custom essay sample on Corporate Tax Case Study or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page The jury awarded my client $2,000,000 in damages, of which my fee was $300,000 plus recovery of expenses paid up front in the amount of $25,000. How is the $300,000 taxed? What about the $25,000? What can I do to minimize the tax consequences of each? Also, I am thinking about buying the building that I currently lease my office space in. My current lease is $3,500 per month. How is this lease reported on my income tax returns (either personally or for my business which is a separate law practice established as an LLC)? Do I get better tax benefits for paying the lease or for buying the building? What are the differences? † PLAYERS: JANE SMITH-PROFESSIONAL â€Å"I think that the fees would be better used for paying off our house and buying a new, bigger house that Ive had my eye on. Does it make better tax sense for us to pay off the mortgage, sell the house, and buy a new house, or should we just use the money to buy the new house after selling the old house? Also, I sell handcrafted jewelry which earned me $20,000 last year. Do my business activities constitute a trade or business for federal income tax purposes? Or, is this just a hobby? Should I establish a separate trade or business to get tax benefits on these earnings? Does it make any difference that I use my car primarily for transporting my jewelry to different shops around town? Finally, I think I can earn more money if John were willing to invest $15,000 for new jewelry making equipment since my original equipment, which cost $10,000 five years ago, is almost obsolete. Does this make sense from a tax perspective? † Given the scenario, your role and the information provided by the key players involved, it is time for you to make a decision. If you are finished reviewing this scenario, close this window and return to this weeks You Decide item, in your course window, to complete the activity for this scenario. You can return and review this scenario again at any time. Prepare a three-page memo (at least 900-1,500 words per page) to John and Jane Smith addressing the issues presented: 1. John Smith tax issues: a. How is the $300,000 treated for purposes of federal tax income? b. How is the $25,000 treated for purposes of federal tax income? c. What is your determination regarding reducing the taxable amount of income for both (a) and (b) above? d. Is it more beneficial to continue leasing the business space or to buy the building? 2. Jane Smith tax issues: a. What are the different tax consequences between paying down the mortgage (debt) and assuming a new mortgage (debt) for federal income tax purposes?  b. Can John and Jane Smith utilize a 1031 tax exchange to buy a more expensive house using additional money from Johns case? c. Does Jane have a business or hobby? Why is this distinction important? d. Would Jane (and John) realize better tax benefits if she had a separate business for her jewelry-making activities? e. What tax benefits would Jo hn realize if he invested $15,000 in Janes jewelry making? f. Can Jane depreciate her vehicle or jewelry-making equipment? How? 3. John and Jane Smith tax issue: a. Should John and Jane file separate or joint tax returns? You Decide: Its your turn as a tax professional to decide on the best course of action from a tax perspective on their issues as presented above. For each issue, begin by restating the issue and numbering as shown above [i. e. , 1(a), 1(b), etc. ]. Next, explain and discuss the tax rules that apply to the issue, which you gleaned from your tax research. Then, conclude with a definitive answer to the issue, supported by citations to the sources used. So  for each issue, you should 1. state the issue; 2. explain and discuss the applicable law (IRC sections, regulations, court decision, and so forth); and 3.  present your answer in the form of a concluding paragraph that  refers to specific language from the IRC sections, regulations, court decisions, and other sources (if applicable) to support the conclusion. *A template has been provided for your use in preparing this activity. Please use it! Citations Citations are required. You must provide citations whenever you refer to the sources of tax law used in this memorandum. You may cite your sources in numbered footnotes, numbered endnotes, or in parentheses immediately after the sentence mentioning the cited source. Grading Rubric Category Points Description Superior 100–125 Content and subject:  Easily identifiable, clear; meets or exceeds page or word-length requirement; all required citations are provided Structure:  Apparent, understandable, and applicable; excellent flow and well structured Analysis:  Interesting and novel; provides different perspectives; demonstrates critical thinking and critical analysis at a high level   Mechanics:  Virtually devoid of errors in grammar, syntax, punctuation, and spelling Achieving 80–99 Content and subject:  Concrete overall, but may be slightly unclear; meets or exceeds page- or word-length requirement; some citations missing Structure:  Generally clear and appropriate Analysis:  Evidence relates to the content; evidence may lack some clarity; critical analysis and critical thinking apparent Mechanics:  Good sentence structure (syntax), grammar, punctuation, and spelling, with minor errors Average 65–79 Content and subject:  Fairly easy to read and understand, but paper meanders from topic or lacks cohesion or content; meets page- or word-length requirement; missing most citations Structure:  Overall good, with minor shortfalls Analysis:  Some critical thinking, but minimal or no analysis or further discussion by the adult learner Mechanics:  Sentence structure has some errors relative to syntax, grammar, punctuation, and spelling Below Average lt; 65 Content and subject:  Often unstructured and vague; content not totally applicable to the papers requirements or introduces substantial material not relevant to the assignment and/or the relevant discussion points; no citations provided for tax law research   Structure:  Mostly unclear and difficult to visualize Analysis:  Very limited with no analysis or further discussion by the adult learner that demonstrates adult learner critical thinking/analysis Mechanics:  Numerous mistakes in sentences, paragraph formatting, spelling, and grammar that subtract from the content of the paper; writing errors suggest minimal likelihood that paper was proofread for errors prior to submission; writing not at graduate level