Analyse Two or Three of Heaneys Poems to Show How Common...

Heaneys first anthology Death of a Naturalist is the best source for poems that show how common and often mundane things are described in beautiful language and rediscovered as meaningful activities. Digging, Blackberry-Picking and Personal Helicon are prime examples of Kavanaghs words. When reading the name of the poem Digging, it seems like it will be about nothing at all. Digging is a basic and ordinary activity and the reader does not expect anything meaningful when reading the poem. This is deceptive, because the first two lines present readers with a sense of choice. Heaney immediately makes them aware of the deeper issue of the subject he is about to explore and therefore creates an alertness in them. Heaney labels†¦show more content†¦He digs with such intensity that he rests only to drink a bottle of milk before returning to his task. The grandfathers professionalism is contrasted to Heaneys clumsiness, because he brings his grandfather a bottle of milk corked sloppily with paper (20). It is clear that the seventh stanza is no longer about digging. It is about something far more significant. Heaney remembers the act of digging and it is no longer poetic. He describes the smell of potato mould as cold (25) and the sounds are no longer clean and precise. This sudden reality of the messiness of digging implies that Heaney is no longer referring to the activity, but rather is returning to the violence of the first stanza. The choice he gives is the pen or the gun and in the last line of the seventh stanza Heaney states that he has no spade to follow men like (28) his father and grandfather. Ultimately. Heaney chooses the pen over the gun and therefore poetry over violence. The last stanza shows that Heaney has faith in his poetry to make a difference. He believes that it can solve problems that can not be resolved with a gun. Digging is not a poem about an ordinary and simple activity, but rather a metaphor of choice between poetry and violence. Blackberry-Picking is similar in its function, but broaches a different subject. Again the heading names a simple and ordinary

The Return Midnight Chapter 18 Free Essays

string(52) " that their grins almost broke their faces in half\." After breakfast Matt went online to find two stores, neither in Fel ‘s Church, that had the amount of clay Mrs. Flowers said she’d need and that said they’d deliver. But after that there was the matter of driving away from the boardinghouse and by the last lonely remains of where the Old Wood had been. We will write a custom essay sample on The Return: Midnight Chapter 18 or any similar topic only for you Order Now He drove by the little thicket where Shinichi often came like a demonic Pied Piper with the possessed children shuffling behind him – the place where Sheriff Mossberg had gone after them and hadn’t come out. Where, later, protected by magical wards on Post-it Notes, he and Tyrone Alpert had pul ed out a bare, chewed femur. Today, he figured the only way to get past the thicket was to work his wheezing junk car up by stages, and it was actual y going over sixty when he flew by the thicket, even managing to hit the turn perfectly. No trees fel on him, no swarms of foot-long bugs. He whispered â€Å"Whoa,†in relief and headed for home. He dreaded that – but simply driving through Fel ‘s Church was so horrible it glued his tongue to the top of his mouth. It looked – this pretty, innocent little town where he had grown up – as if it were one of those neighborhoods you saw on TV or on the Internet that had been bombed, or something. And whether it was bombs or disasterous fires, one house in four was simply rubble. A few were half-rubble, with police tape enclosing them, which meant that whatever had happened had happened early enough for the police to care – or dare. Around the burned-out bits the vegetation flourished strangely: a decorative bush from one house grown so as to be halfway across a neighbor’s grass. Vines dipping from one tree to another, to another, as if this were some ancient jungle. His home was right in the middle of a long block of houses ful of kids – and in summer, when grandchildren inevitably came to visit, there were even more kids. Matt just hoped that that part of summer vacation was done†¦but would Shinichi and Misao let the youngsters go home? Matt had no idea. And, if they went home, would they keep spreading the disease in their own hometowns? Where did it stop? Driving down his block, though, Matt saw nothing hideous. There were kids playing out on the front lawns, or the sidewalks, crouching over marbles, hanging out in the trees. There was no single overt thing that he could put his finger on There was no single overt thing that he could put his finger on that was weird. He was Stilluneasy. But he’d reached his house now, the one with a grand old oak tree shading the porch, so he had to get out. He coasted to a stop just under the tree and parked by the sidewalk. He grabbed a large laundry bag from the backseat. He’d been accumulating dirty clothes for a couple of weeks at the boardinghouse and it hadn’t seemed fair to ask Mrs. Flowers to wash them. As he got out of the car, pul ing the bag out with him, he was just in time to hear the birdsong stop. For a moment after it did, he wondered what was wrong. He knew that something was missing, cut short. It made the air heavier. It even seemed to change the smel of the grass. Then he realized. Every bird, including the raucous crows that lived in the oak trees, had gone silent. All at once. Matt felt a twisting in his bel y as he looked up and around. There were two kids in the oak tree right beside his car. His mind was Stillstubbornly trying to hang on to: Children. Playing. Okay. His body was smarter. His hand was already in his pocket, pul ing out a pad of Post-it Notes: the flimsy bits of paper that usual y stopped evil magic cold. Matt hoped Meredith would remember to ask Isobel’s mother for more amulets. He was running low, and†¦ †¦and there were two kids playing in the old oak tree. Except they weren’t. They were staring at him. One boy was hanging upside down by his knees and the other was gobbling something†¦out of a garbage bag. The hanging kid was staring at him with strangely acute eyes. â€Å"Have you ever wondered what it’s like to be dead?†he asked. And now the head of the gobbling boy came up, thick bright red al around his mouth. Bright red – – blood. And†¦whatever was in the garbage bag was moving. Kicking. Thrashing weakly. Trying to get away. A wave of nausea washed over Matt. Acid hit his throat. He was going to puke. The gobbling kid was staring at him with stony black-as-a-pit eyes. The hanging kid was smiling. Then, as if stirred by a hot breath of wind, Matt felt the fine hairs on the back of his neck stand up. It wasn’t just the birds that had gone quiet. Everything had. No child’s voice was raised in argument or song or speech. He whirled around and saw why. They were staring at him. Every single kid on the block was silently watching him. Then, with a chil ing precision, as he turned back to look at the boys in the tree, al the others came toward him. Except they weren’t walking. They were creeping. Lizard-fashion. That’s why some of them had seemed to be playing with marbles on the sidewalk. They were al moving in the same way, bel ies close to the ground, elbows up, hands like forepaws, knees splaying to the side. Now he could taste bile. He looked the other way down the street and found another group creeping. Grinning unnatural grins. It was as if someone was pul ing their cheeks from behind them, pul ing them hard, so that their grins almost broke their faces in half. You read "The Return: Midnight Chapter 18" in category "Essay examples" Matt noticed something else. Suddenly they’d stopped, and while he stared at them, they stayed Still. Perfectly Still, staring back at him. But when he looked away, he saw the creeping figures out of the corner of his eye. He didn’t have enough Post-it Notes for al of them. You can’t run away from this. It sounded like an outside voice in his head. Telepathy. But maybe that was because Matt’s head had turned into a roiling red cloud, floating upward. Fortunately, his body heard it and suddenly he was up on the back of his car, and had grabbed the hanging kid. For a moment he had a helpless impulse to let go of the boy. The kid Stillstared at him but with eerie, uncanny eyes that were half rol ed back in his head. Instead of dropping him, Matt slapped a Post-It Note on the boy’s forehead, swinging him at the same time to sit on the back of the car. A pause and then wailing. The kid must be fourteen at least, but about thirty seconds after the Ban Against Evil (pocket-size) was smacked on him he was sobbing real kid sobs. As one, the crawling kids let out a hiss. It was like a giant steam engine. Hsssssssssssssssssssssss. They began to breathe in and out very fast, as if working up to some new state. Their creeping slowed to a crawl. But they were breathing so hard Matt could see their sides hol ow and fil . As Matt turned to look at one group of them, they froze, except for the unnatural breathing. But he could feel the ones behind him getting closer. By now Matt’s heart was pounding in his ears. He could fight a group of them – but not with a group on his back. Some of them looked only ten or eleven. Some looked almost his age. Some were girls, for God’s sake. Matt remembered what possessed girls had done the last time he’d met them and felt violent revulsion. But he knew that looking up at the gobbling kid was going to make him sicker. He could hear smacking, chewing sounds – and he could hear a thin little whistle of helpless pain and weak struggling against the bag. He whirled quickly again, to keep off the other side of crawlers, and then made himself look up. With a quiet crackle, the garbage bag fel away when he grabbed it but the kid held on to what was in – Oh my God. He’s eating a baby! A baby! A – He yanked the kid out of the tree and his hand automatical y slapped a Post-It onto the boy’s back. And then – then, thank God, he saw the fur. It wasn’t a baby. It was too smal to be a baby, even a newborn. But it was eaten. The kid raised his bloody face to Matt’s, and Matt saw that it was Cole Reece, Cole who was only thirteen and lived right next door. Matt hadn’t even recognized him before. Cole’s mouth was wide open in horror now, and his eyes were bulging out of his head with terror and sorrow, and tears and snot were streaming down his face. â€Å"He made me eat Toby,†he started in a whisper that became a scream. â€Å"He made me eat my guinea pig! He made me – why why why did he do that? I ATE TOBY!† He threw up al over Matt’s shoes. Blood-red vomit. Merciful death for the animal. Quick, Matt thought. But this was the hardest thing he’d ever tried to do. How to do it – a hard stomp on the creature’s head? He couldn’t. He had to try something else first. Matt peeled off a Post-It Note and put it, trying not to look, on the fur. And just like that it was over. The guinea pig went slack. The spel had undone whatever had been keeping it alive up to this point. There was blood and puke on Matt’s hands, but he made himself turn to Cole. Cole had his eyes shut tight and little choking sounds came from him. Something in Matt snapped. â€Å"You want some of this?†he shouted, holding out the Post-it pad as if it were the revolver he’d left with Mrs. Flowers. He whirled again, shouting, â€Å"You want some? How about you? You, Josh?†He was recognizing faces now. â€Å"You, Madison? How ’bout you, Bryn? Bring it on! You all bring it on! BRING IT – â€Å" Something touched his shoulder. He spun, Post-it Note ready. Then he stopped short and relief bubbled up in him like Evian water at some fancy restaurant. He was staring right into the face of Dr. Alpert, Fel ‘s Church’s own country doctor. She had her SUV parked beside his car, in the middle of the street. Behind her, protecting her back, was Tyrone, who was going to be next year’s quarterback at Robert E. Lee High. His sister, a sophomore-to-be, was trying to get out of the SUV too, but she stopped when Tyrone saw her. â€Å"Jayneela!† he roared in a voice only the Tyre-minator could produce. â€Å"You get back in and buckle up! You know what Mom said! You do it now!† Matt found himself clutching at Dr. Alpert’s chocolate brown hands. He knew she was a good woman, and a good caretaker, who had adopted her daughter’s young children when their divorced mother had died of cancer. Maybe she would help him, too. He began babbling. â€Å"Oh, God, I’ve gotta get my mom out. My mom lives here alone. And I have to get her away from here.†He knew he was sweating. He hoped he wasn’t crying. â€Å"Okay, Matt,†the doctor said in her husky voice. â€Å"I’m getting my own family out this afternoon. We’re going to stay with relatives in West Virginia. She’s welcome to come.† It couldn’t be this easy. Matt knew he had tears in his eyes now. He refused to blink, though, and let them come down. â€Å"I don’t know what to say – but if you would – you’re an adult, you see. She won’t listen to me. She will listen to you. This whole block is infected. This kid Cole – â€Å"He couldn’t go on. But Dr. Alpert saw it al in a flash – the animal, the boy with blood on his teeth and his mouth, Stillretching. Dr. Alpert didn’t react. She just had Jayneela throw her a packet of Wet Wipes from the SUV and held the heaving kid with one hand, while vigorously scrubbing his face clean. â€Å"Go home,†she told him sternly. â€Å"You have to let the infected ones go,†she said to Matt, with a terrible look in her eyes. â€Å"Cruel as it seems, they only pass it on to the few who’re Stillwell.†Matt started to tel her about the effectiveness of the Post-it Note amulets, but she was already cal ing, â€Å"Tyrone! Come over here and you boys bury this poor animal. Then you be ready to move Mrs. Honeycutt’s things into the van. Jayneela, you do what your brother says. I’m going in for a little talk with Mrs. Honeycutt right now.† She didn’t raise her voice much. She didn’t need to. The Tyre-minator was obeying, backing up to Matt, watching the last of the creeping children that Matt’s explosion hadn’t scattered. He’s quick, Matt realized. Quicker than me. It’s like a game. As long as you watch them they can’t move. They took turns being the watcher and handling the shovel. The earth here was hard as rock, heavy with weeds. But somehow they got a hole dug and the work helped them mental y. They buried Toby, and Matt walked around like some foot-dragging monster, trying to get the vomit off his shoes in the grass. Suddenly beside them there was the noise of a door banging open and Matt ran, ran to his mother, who was trying to heft a huge suitcase, much too heavy for her, through the door. Matt took it from her and felt himself encompassed in her hug even though she had to stand on tip-toes to do it. â€Å"Matt, I can’t just leave you – â€Å" â€Å"He’l be one of those to get the town out of this mess,†Dr. Alpert said, overriding her. â€Å"He’l clean it up. Now we’ve got to get out so we don’t drag him down. Matt, just so you know, I heard that the McCul oughs are getting out too. Mr. and Mrs. Sulez don’t seem to be going yet, and neither do the Gilbert-Maxwells.†She said the last two words with a distinct emphasis. The Gilbert-Maxwells were Elena’s aunt Judith, her husband Robert MaxWell, and Elena’s little sister, Margaret. There was no real reason to mention them. But Matt knew why Dr. Alpert had. She remembered seeing Elena when this whole mess had started. Despite Elena’s purification of the woods where Dr. Alpert had been standing, the doctor remembered. â€Å"I’l tel – Meredith,†Matt said, and looking her in the eyes, he nodded a little, as if to say, I’l tel Elena, too. â€Å"Anything else to carry?†Tyrone asked. He was encumbered by a canary birdcage, with the little bird frantical y beating its wings inside, and a smal er suitcase. â€Å"No, but how can I thank you?†Mrs. Honeycutt said. â€Å"Thanks later – now, everybody in,†said Dr. Alpert. â€Å"We are taking off.† Matt hugged his mother and gave her a little push toward the SUV, which had already swal owed the birdcage and smal suitcase. â€Å"Good-bye!†everyone was yel ing. Tyrone stuck his head out of the window to say, â€Å"Cal me whenever! I want to help!† And then they were gone. Matt could hardly believe it was over; it had happened so fast. He ran inside the open door of his house and got his other pair of running shoes, just in case Mrs. Flowers couldn’t fix the smel of the ones he was wearing. When he burst out of the house again he had to blink. Instead of the white SUV there was a different white car parked beside his. He looked around the block. No children. None at al . And the birdsong had come back. There were two men in the car. One was white and one was black and they both were around the age to be concerned fathers. Anyway they had him cut off, the way their car was parked. He had no choice but to go up to them. As soon as he did they both got out of the car, watching him as if he was as dangerous as a kitsune. The instant they did that, Matt knew he’d made a mistake. â€Å"You’re Matthew Jeffrey Honeycutt?† Matt had no choice but to nod. â€Å"Say yes or no, please.† â€Å"Yes.†Matt could see inside the white car now. It was a stealth police car, one of those with lights inside, al ready to be fixed outside if the officers wanted to let you in on the secret. â€Å"Matthew Jeffrey Honeycutt, you are under arrest for assault and battery upon Caroline Beula Forbes. You have the right to remain silent. If you give up this right, anything you say can and wil be used against you in a court of law – â€Å" â€Å"Didn’t you see those kids?†Matt was shouting. â€Å"You had to have seen one or two of them! Didn’t that mean anything to you?† â€Å"Lean over and put your hands on the front of the car.† â€Å"It’s going to destroy the whole town! You’re helping it!† â€Å"Do you understand these rights – ?† â€Å"Do you understand what is going on in Fel ‘s Church?† There was a pause this time. And then, in perfectly even tones, one of the two said, â€Å"We’re from Ridgemont.† How to cite The Return: Midnight Chapter 18, Essay examples

Intelligent Operational Planning Support Tool

Question: Discuss about the Intelligent Operational Planning Support Tool. Answer: Introduction: The Government of Australia has been keen in impose the information system in the Healthcare System. They took the help form My Health Record Project (Wilis, Reynolds Keleher, 2016). A short analysis has been required to be made on the stakeholders connected to the Information System (Reed Curzon, 2015). The report provides a Stakeholder Map along with questionnaire and THE Use Case diagram of Information System. The stakeholders have been those entities in any organization who play an active part in the health of the organization. They also possess a typical functionality in the performance affected by the action of the organization. The persons or the group of persons those have vested their interest in clinical decision along with evidence supporting the decisions are indicated as the stakeholders (Dalton-Brown, 2016). Four kinds of stakeholders for the given healthcare are present: They are the doctors, nurses and staffs. The doctors have high interest on the data because this helps them very much. The nurses and staffs both possess interests as both of them get advantages from it. It includes the patients and the customers. However, they have very few interest in that system (Windsor et al., 2015). The first come the healthcare owners. They possess serious interests over the system. Then the CEO of the company show high interests as this helps them to perform their functionalities easily. The last one is the administrator of the My health Record. The administrator acquires an important role for every major operation about the Health Record. However, his major concern is the operating of the system. First of all it includes the government of Australia. They have been always concerned about the peoples welfare. Hence, they fall under those external executives, who show more interest on the Healthcare Record (Ziaian et al., 2015). Another significant external executive is the investors. They have been less interested than that of the government. This is due to the fact that their primary interests have been on the economic benefits that they need to obtain. The questionnaire has been planned about the My healthcare Record project for Australias healthcare system. The primary objective of the questionnaire has been to find out the capability of the Information System (Haddad, Schaffer Wickramasinghe, 2015).The questionnaire is the proof for itself that it could efficiently contribute the healthcare record systems in Australian society. Overall, ten questions are prepared that are shown below: Find out the overall impact of the My Health Record in the organization. How much benefit from this system has been brought to you? Is there any effect of the system over your patient observed? Can you assess how much the treatment costs have affected in overall? Is there any new disease identified with the help of the system? Any finding of new disease takes time. Can you determine how much the time consumption has affected? According to you won experience can you narrate the influence of the system on your society? Have you found any drawback in the system? Discuss the drawbacks of your system. There can be any further recommendations for the system. Have you found as such? Please declaim such recommendations. How much would you like to rate your system out of ten marks? The Brief Use Case Descriptions: Use Case Name Login Scenario The trigger Event User needs to access the services of My Health Record Brief description The user should login into the system of the protocols authorized. This should be done before access to the services of the system is done. Actors Patients Doctors Preconditions The login id with the password entered and then submitted Post-conditions The user logged in successfully. Use Case Name Registration Scenario The system would use the information from clinical systems for registering the users. Trigger Event The clinical system would record the new doctors or patients. Brief description The system keeps the basic information in the storage with login id and the password in the database Actors Patients Doctors Clinical Systems Preconditions New user accesses into the system Post-conditions The user has been successfully registered Use Case Name The Patient Health Record Entry Scenario The doctors inputs latest findings in the treatment of patients. Trigger Event The doctors or specialists would store the latest treatment related information. Brief description The record of the patient keeps the upgraded data about the treatment. Actors Doctors Clinical Systems Preconditions The doctors inputs new information Post-conditions Information is successfully stored Use Case Name Update Record Scenario The doctors get alteration in their old treatments. The treatment procedures get changed. Trigger Event Issues in the old treatment Brief description The doctors replace the medicine. The procedures of treatments are altered. After the identification of changes, the test results are also changed accordingly. Actors Doctors Clinical Systems Preconditions Doctors enter updated information. Post-conditions Data is upgraded successfully. Use Case Name Searching Patient Record Scenario The doctors authorized seek the records of specific patients. Trigger Event Searching of patient related data for good treatment. Brief description Searching of patient related data for good treatment. Actors Doctors Clinical Systems Preconditions Doctors seek the data about patient treatment. Post-conditions Information is been successfully updated Fully Developed Use Case Description: Use Case Name Patient Health Record Entry Scenario The doctors have found latest findings in the treatment of the patients. Trigger Event The specialists or doctors have been storing latest data regarding the treatment. Brief description The patient has been recording upgraded data about the treatment. Actors Doctors Clinical Systems Stakeholders Patient Doctor Hospitals Preconditions Doctors would enter latest information. Post-conditions Information has been successfully stored. Flow of the activities Actors Systems 1. The doctor send requests to access patient record 2. The doctors enter new data like symptoms, the test results, and the medicine and so on. 3. Doctor receives the message that the entry has been done successfully. 1. The systems check authorization. 2. The systems deliver access to doctors. 3. The systems check the data authentication. 4. The system keeps the latest data successfully in their storage. Exception Condition 1. The user information is corrupted. 2. The patient visiting to other doctors. Conclusion: It could be concluded by saying that the report has contained the brief but highly informative analysis of the system. The health care projects has been possessing unique planning of the challenges and requirements of their own. It also includes the regulatory and the privacy concerns. The report has helped in learning how effectively these challenges could be handled. Specific approaches have been shown regarding the project goals, mitigating the challenges and risks, managing stakeholders and scheduling tasks. These have been common to every medical field. Particular challenges to bring this concept to reality have been suggested. The report has generated a questionnaire where overall ten questions have been shown. This would help in the survey to effectively understand the project. The replies from those questions would definitely benefit in identifying the analysis of the healthcare system present in Australia. References: Dalton-Brown, S. (2016). Healthcare in Australia.Cambridge Quarterly of Healthcare Ethics,25(03), 414-420. Haddad, P., Gregory, M., Wickramasinghe, N. (2014). Evaluating business value of IT in healthcare in Australia: the case of an intelligent operational planning support tool solution.submitted Bled econference, Bled June. Haddad, P., Schaffer, J. L., Wickramasinghe, N. (2015, August). Evaluating Business Value of IT in Healthcare: Three Clinical Practices from Australia and the US. InMedInfo(pp. 183-187). Hoskins, A., Johnson, S., Bennett, N., Bull, A., Richards, M., Worth, L. (2016). Developing healthcare worker influenza vaccination as a hospital performance indicator.Infection, Disease Health,21(3), 123. Reed, M. S., Curzon, R. (2015). Stakeholder mapping for the governance of biosecurity: a literature review.Journal of Integrative Environmental Sciences,12(1), 15-38. Thomas, J. S., Gilbert, T. R., Thompson, C. H. (2017). Preparing the future workforce for healthcare in Australia.Future Hospital Journal,4(1), 67-71. Weaver, C. A., Ball, M. J., Kim, G. R., Kiel, J. M. (2016). Healthcare information management systems.Cham: Springer International Publishing. Willis, E., Reynolds, L., Keleher, H. (Eds.). (2016).Understanding the Australian health care system. Elsevier Health Sciences. Windsor, J., Searle, J., Hanney, R., Chapman, A., Grigg, M., Choong, P., ... Smith, J. A. (2015). Building a sustainable clinical academic workforce to meet the future healthcare needs of Australia and New Zealand: report from the first summit meeting.Internal medicine journal,45(9), 965-971. Ziaian, T., de Anstiss, H., Antoniou, G., Puvimanasinghe, T., Baghurst, P. (2015). Sociodemographic Predictors of Health-Related Quality of Life and Healthcare Service Utilisation among Young Refugees in South Australia.Open Journal of Psychiatry,6(01), 8.

They were described as a pair of star crossd lovers Essay Example

They were described as a pair of star crossd lovers Essay In Shakespeares play of Romeo and Juliet, the couples lives end tragically. They were described as a pair of star crossd lovers. Their lives and deaths were told to be fate, but if certain characters made different decisions throughout this story Romeo and Juliet may have not died at all. If things were done differently this play may have not ended the way it did. Lord Capulet is one of the people who could be blamed for the tragedy of Romeo and Juliet. Romeo and Juliet see each other and meet with each other for the first time at the ball held Lord and Lady Capulet. Romeo sees her for the first time and instantly falls in love, Did my heart love till now? Forswear it, sight! For I neer saw true beauty till this night. Juliets cousins, Tybalt becomes aware of Romeos presence at the ball and automatically assumes he is here to something bad. He gets his weapon and prepares to kill him Romeo but Lord Capulet also becomes aware of Romeos presence. Tybalt tells Lord Capulet that Romeo is a member of the Montague family, This, by his voice, should be a Montague, but Lord Capulet tells Tybalt to leave him alone because he doesnt want to disturb the ball and displease his guests. However Tybalt is still desperate to kill, Ill not endure him, so Lord Capulet clearly warns Tybalt not to lay a finger on Romeo, We will write a custom essay sample on They were described as a pair of star crossd lovers specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on They were described as a pair of star crossd lovers specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on They were described as a pair of star crossd lovers specifically for you FOR ONLY $16.38 $13.9/page Hire Writer He shall be endurd. What goodman boy! I say he shall. Go to! Am i the master here, or you? Go to! Youll not endure! Tybalt unwillingly listens to Lord Capulet and stay where he is. Romeo meets with Juliet and they both fall in love with each other. If Lord Capulet had not stopped Tybalt and let him throw Romeo out of the ball, Romeo may have not died at the end of the play along with Juliet. We can not blame Lord Capulet for just wanting there to be peace between the two families but unfortunately his timing wasnt perfect. But even if Romeo did get thrown out, he had already fallen in love with Juliet. He still might have tried to seek out Juliet and the tragedy may have still taken place. The next people who could be to blame are Lord and Lady Montague. Romeo didnt have a very close relationship with his parents; he would hardly talk to them and would try to avoid them. At the beginning of the play Romeo believes he is in love with Rosaline but she doesnt really want to know him. This causes Romeo heartache and his parents are aware that there is a problem with Romeo but they have no idea he is lovesick over Rosaline, And private in his chamber pens himself, shuts up his windows, locks fair daylight out, and makes himself an artificial night. Lord and Lady Montague knew something was bothering him but they hardly showed any effort to talk to him and listen to his problems. If they had talked to him then maybe Romeo would not have felt down and would not have been talked into going to the ball by Mercutio and Benvolio. But because of the distance between himself and his parents he may not have opened up to his parents or listened to what they had to say. Mercutio may have also been blamed for the tragedy. The reason he could have been blamed is for convincing Romeo to go to the ball. Romeo at first did not want to go to the ball but the continuous teasing from Mercutio made Romeo reluctantly agree. If Romeo had not been persuaded into going with Mercutio to the ball he would not have seen Juliet that night and their deaths could have been avoided. Juliets Nurse could also be blamed for the deaths of Romeo and Juliet. The Nurse had a very close relationship with Juliet, even closer than the relationship Juliet had with her mother so it was obvious Juliet would listen to the Nurse very closely. But the Nurse along with Lady Montague wanted Juliet to marry Paris so they pressured her into marrying him; they gave her so many reasons why she should marry him. But Juliet knew she didnt want to marry him and she was too young to marry him, It is an honour I dream not of. Apart from pressuring her with marriage, the Nurse also doesnt stop from marrying the wrong person. She clearly knew Romeo was a Montague from the first time she met him, His name is Romeo, and a Montague; The only son of your great enemy. And she obviously knew of the hatred between the two families and yet she went back and forth with Romeo and Juliets messages for one another and telling them where to meet for the wedding, Then hie you hence to Friar Lawrences cell, there stays a husband to make you a wife. If she would have told Juliet not to go through with the wedding Juliet may have listened to her because of the closeness and Juliet may have not died. Friar Lawrence is another person who could have be blamed for the tragedy. He has two reasons he could have been blamed. The first is because of going ahead and marrying Romeo and Juliet. He went ahead with it because he had an image in his mind of the marriage of Romeo and Juliet, Montague and Capulet, bringing the two families together, For this alliance may so happy prove, to turn your households rancour to pure love. The second reason that he could be blamed was of the plan of the poison at the end of the play. It would make Juliet seem as though she was dead for forty-eight hours, And this distilled liquor drink thou off shall run a cold and drowsy humour. It obviously didnt work because it was a risky plan. In my opinion the person who was to blame is Friar Lawrence. I think he was to blame firstly because of the marriage between Romeo and Juliet. The reason why he married them was because he thought it would bring both families together. He obviously about this carefully enough. If anything this would bring more hatred between the families. Knowing how some members of the families usually jump to conclusions, the families would blame the other ones of causing this marriage, placing the blame on the other. Romeo and Juliet would be the target of the blame from their partners family. Romeos family would blame Juliet and Juliets family would blame Romeo. Secondly I think he should be blamed because of the poison plan. This again was not thought through properly. What if the plan did work? What if Juliet awoke and Romeo got the message and was there by her side? They would have to leave Verona due to Romeos banishment and when the Capulets found that the body of Juliet was gone they would accuse the Montague because of the hate for them. Friar Lawrence didnt think all of this through down to every possibility, so he in my opinion should be blamed for the tragedy of Romeo and Juliet.

Free Essays on Frank Herberts World Of Dune

â€Å"A beginning is a very delicate time. Know then that it is the year 10191. The known universe is ruled by the Padishah Emperor Shaddam IV, my father. In this time, the most precious substance in the universe is the spice melange. The spice extends life, the spice expands consciousness, the spice is vital to space travel. The Spacing Guild and its navigators, who the spice has mutated over four thousand years, use the orange spice gas which gives them the ability to fold space. That is travel to any part of the universe without moving. Oh yes, I forgot to tell you, the spice exists on only one planet in the entire universe : a desolate, dry planet with vast deserts. Hidden away within the rocks of these deserts are a people known as Fremen who have long held a prophecy, that a man would come, a messiah, who would lead them to true freedom. The planet is Arrakis, also known as... DUNE.† (Dune by Frank Herbert) This starts the beginning to one of the most memorable worlds in Science Fiction. Arrakis or Dune is the creation of SF author Frank Herbert. It is a world and universe full of complex cultures, histories and interactions. This world belongs in the same class as Larry Niven’s Ringworld. Isaac Asimov’s Foundation, Philip Jose Farmer’s Riverworld and many others. Mr. Herbert created a world inhabited with complex characters and ideas as well. He explores Arrakis through several books in a connected series. The exploration of this world begins with the author. Frank Herbert was born and lived throughout the Pacific states during his life time. He had several jobs in his life, but was primarily a journalist and photographer. Most of his knowledge was self-acquired in subjects like geology, marine biology and many others. His knowledge found its way into many of his books and stores. Mr. Herbert had a prolific writing career that ended in 1986 upon his death. Though he wrote many other books, the Dune books were his most ... Free Essays on Frank Herbert's World Of Dune Free Essays on Frank Herbert's World Of Dune â€Å"A beginning is a very delicate time. Know then that it is the year 10191. The known universe is ruled by the Padishah Emperor Shaddam IV, my father. In this time, the most precious substance in the universe is the spice melange. The spice extends life, the spice expands consciousness, the spice is vital to space travel. The Spacing Guild and its navigators, who the spice has mutated over four thousand years, use the orange spice gas which gives them the ability to fold space. That is travel to any part of the universe without moving. Oh yes, I forgot to tell you, the spice exists on only one planet in the entire universe : a desolate, dry planet with vast deserts. Hidden away within the rocks of these deserts are a people known as Fremen who have long held a prophecy, that a man would come, a messiah, who would lead them to true freedom. The planet is Arrakis, also known as... DUNE.† (Dune by Frank Herbert) This starts the beginning to one of the most memorable worlds in Science Fiction. Arrakis or Dune is the creation of SF author Frank Herbert. It is a world and universe full of complex cultures, histories and interactions. This world belongs in the same class as Larry Niven’s Ringworld. Isaac Asimov’s Foundation, Philip Jose Farmer’s Riverworld and many others. Mr. Herbert created a world inhabited with complex characters and ideas as well. He explores Arrakis through several books in a connected series. The exploration of this world begins with the author. Frank Herbert was born and lived throughout the Pacific states during his life time. He had several jobs in his life, but was primarily a journalist and photographer. Most of his knowledge was self-acquired in subjects like geology, marine biology and many others. His knowledge found its way into many of his books and stores. Mr. Herbert had a prolific writing career that ended in 1986 upon his death. Though he wrote many other books, the Dune books were his most ...

All the Details Regarding Article of Positive Research Accounting

  Discuss about the   Defense of Positive Accounting Research ? This report contains all the details regarding article of positive research accounting . In this article various facts and figures of positive accounting theory have been given. There is several methodology and models have been shown which reflects how humans would make decision in different situation based on prepared accounting frameworks. This article consist various models and frameworks which are useful to determine the effectiveness of positive accounting research practice. With the help of this article, writers, researchers and other viewers could easily evaluate the merits and demerits of positive accounting research. This article contains the information on the human behavior and their cause and effect relation in positive accounting research practice. There are several viewpoints and assumptions have been taken into consideration which reflects the best accounting practice and standards set program to mitigate different accounting practice. In addition to this there are several casual theory and comprehensive viewpoints which reflects how accountant and auditors could come up with the common decision in preparing financial statements (Brown, Preiato, and Tarca, 2014). Positive ontology and epistemology is the main major factors which provides how casus and effect relation could be used to determine the accountant and auditors decision making factors in positive accounting research practice (Ahmed, Neel and Wang, 2013).   In addition to this, this article contains details regarding reciprocal behavior, Self interest theory and Positive ontology and epistemology which are used to make interpretation of qualitative data. For instance, reciprocal behavior helps in determine the cause and effect relation. Self interest theory also provides that persons will take care of their own interest before the interest of organization as a whole.   In addition to this, behavior of free will establishes that each and every human take decision on the basis of his external and internal factors which result into variation of their decisions. These different decisions aroused due to different perceptions, factors and other models (Celestine and Maher, 2014). These models have helped accountants and auditors to classifying, recording and summarizing task and provide them understanding to cover all the requirement of positive accounting practice in effective manner (Way mire, 2014). Now it could be inferred that this article consisted with different human behavior based on the different factors and circumstances (Everett, Neu, Rahaman and Maharaj, 2015). There are several questions which could be taken into consideration for preparing this article. How positive accounting research practice could be different from Intellectual program? What are the affecting factors which establish cause and effect relation in positive accounting research? Which theories and models have been used in positive accounting research? What are the possible effects of using ontology and epistemology in positive accounting research practice in positive accounting research? This article is consisted with several models and frameworks which could be used in this positive accounting research practice. There are other models such as hypothetical test, ontology and epistemology frameworks. These all theories have been used to define the human behavior and other associated factors. (Engle and Hunton, 2015). As per the views of Everett, Neu, Rahaman and Maharaj, 2015 it is given that auditors and accountant are two different persons who use different critical understanding to make effective decisions in their accounting works. There are several theories such as behavior of free will, cause and effect relation and other accounting frameworks which helps accountant and auditors to make their decisions effectively.   It is observed that if accountants are using behavior of free will in their accounting models and decision then it would surely result into conflict of interest between auditors and accountants. There are other models and frameworks which could be used in accounting frameworks in this article either in Americana or international which reflects standard models for measuring human behavior. There are other several basic concepts and theories in positive accounting theories such as reciprocal behavior and behavior of free will. In this article main focus in made on Darwin’s theory of evaluation which reflects qualitative assessment and measurement in positive research. This Darwin’s theory of evaluation could be bifurcated into following several parts. The first phase of Darwin’s theory of evaluation is related with collecting primary and secondary qualitative data. These collected data is deployed by Auditors other stakeholders to evaluate on what basis accountant has prepared financial statement (Dyckman and Zeff, 2014). In Darwin’s theory of evaluation, focus is made to identify type- 1 errors (Li, 2015).   It is considered that Type-1 error is not possible to avoid for accountant as per followed realistic approach. It is observed that if auditor uses realistic model then it would result into basic level of errors (Type-1 errors) (Deegan, 2017). There are other several models which have been used in positive accounting research practice such as Hypothetical test and ontology and epistemology (Slater, et al. 2014). The main significant of this positive research accounting is related with how accountants make their decisions. This research has accompanied with the details which reflects the human behavior and their cause and effect relation. This study has been prepared with a view to provide the core aspect of positive accounting research. There are several important factors which have been reflected in this research. In addition to this, there are several factors which have been identified in this research that provides how positive accounting research practice could be useful for establishment of harmonization in accountant and auditors behavior. It is also observed that there are several frameworks and models used in this report which provides how positive accounting research practice could be used by accountant for effective accounting practice.   Ã‚  There are several other rational and personal theories and practices have been used in positive accounting practice which is core factors f or influencing human behavior. There are other rational and personal practice in positive accounting research have been evaluated which reflects the human behavior and factors which influence accountant behavior (Guan, 2014). In the end, it would be inferred that there are several methods and models in positive accounting research which are very useful for establishment of harmonization in accountant and auditors behavior. In this article various methodologies and theories have been used which only provides standards set based on the normal accountant behavior. Therefore, only after considering some theories and models it would be hard to gauge the human decision making process. In addition to this, there are several models and theories have been used in these articles which are consisted with hypothetical test and other auxiliary assumptions. Therefore, it becomes complex to determine the level of certainty of positive accounting research functions. Authors in this article have also not suggested any possible level of escalations and remarks which should be used to readers to evaluate the certainty and uncertainty of models used in this article for positive accounting research practice. In addition to this, the most critical factors in this article are related with the behavior of free will. It is observed that if a human is having free will to take his decisions then it would result into several cont radictions and complexity. For instance, if accountant has used a spate decision making process in his accounting frameworks then auditors may have conflict with his accounting practice which he opted as per his free will. This article is also accompanied with large set of information and cumbersome process which made hard for researcher to understand the facts and human decision process models in effective manner. There are limitation which could be evaluated such as relevancy of data, justification for assumptions and models taken and set format and path for determining human decision making (Bedtime, Darrough and Xue, 2017). Human decision varies person to person and based factors. In addition to this, in order to justify the facts and theories used in this article hypothetical test have been taken into consideration. This hypothetical test make effectiveness on the result oriented human decision behavior. These all theories and models are the critical factors to establish harmonization in the accountant and auditors behavior in their accounting decisions. The main impact on positive accounting research aroused from the type one error. This type of error is unavoidable and accountant and other auditors tend to make these mistakes. As per the positive accounting research, these types of errors could be mitigated if double cross check system is implemented. In addition to this, interchangeable factors given in various models and theories such as Darwin’s theory of evaluation, behavior of free will and cause and effect relation provides how humans take their decisions and what complexity they face in their accounting decisions. In the end it would be inferred that all the test and statistics under the null hypothesis is based on auxiliary assumptions which is considered as limitation of this article. All the accountant and auditors should take less assumption and hypothetical data to avoid possible mistakes and errors. Ahmed, A.S., Neel, M. and Wang, D., 2013. Does mandatory adoption of IFRS improve accounting quality? Preliminary evidence.  Contemporary Accounting Research,  30(4), pp.1344-1372. Bertomeu, J., Darrough, M. and Xue, W., 2017. Optimal conservatism with earnings manipulation.  Contemporary Accounting Research,  34(1), pp.252-284. Brown, P., Preiato, J. and Tarca, A., 2014. Measuring country differences in enforcement of accounting standards: An audit and enforcement proxy.  Journal of Business Finance & Accounting,  41(1-2), pp.1-52. Deegan, C., 2017. Twenty five years of social and environmental accounting research within Critical Perspectives of Accounting: Hits, misses and ways forward.  Critical Perspectives on Accounting,  43, pp.65-87.  Ã‚  Ã‚   Dyckman, T.R. and Zeff, S.A., 2014. Some methodological deficiencies in empirical research articles in accounting.  Accounting Horizons,  28(3), pp.695-712. Engle, T.J. and Hunton, J.E., 2015. Retraction: The Effects of Small Monetary Incentives on Response Quality and Rates in the Positive Confirmation of Account Receivable Balances.  AUDITING: A Journal of Practice & Theory,  34(3), pp.201-201. Everett, J., Neu, D., Rahaman, A.S. and Maharaj, G., 2015. Praxis, Doxa and research methods: Reconsidering critical accounting.  Critical Perspectives on Accounting,  32, pp.37-44. Fang, J., Haw, I.M., Yu, V. and Zhang, X., 2014. Positive externality of analyst coverage upon audit services: Evidence from China.  Asia-Pacific Journal of Accounting & Economics,  21(2), pp.186-206. Guan, K., 2014. Corporate Growth, Audit Quality and Accounting Conservatism: Empirical Evidence from Public Companies in China.  Journal of Accounting and Economics,  5(005). Klemstine, C.F. and Maher, M.W., 2014.  Management Accounting Research (RLE Accounting): A Review and Annotated Bibliography. Routledge. Li, X., 2015. Accounting conservatism and the cost of capital: An international analysis.  Journal of Business Finance & Accounting,  42(5-6), pp.555-582. Slater, R.A., Koren, S., Ramot, Y., Buchs, A. and Rapoport, M.J., 2014. Interpreting the results of the Semmes?Weinstein monofilament test: accounting for false?positive answers in the international consensus on the diabetic foot protocol by a new model.  Diabetes/metabolism research and reviews,  30(1), pp.77-80. Smith, M., 2014.  Research methods in accounting. Sage. Waymire, G.B., 2014. Neuroscience and ultimate causation in accounting research.  The Accounting Review,  89(6), pp.2011-2019.

Marketing Essay Example | Topics and Well Written Essays - 3000 words - 4

Marketing - Essay Example Jurlique has been considered as an example for defining these parameters. It is one of the leading skincare brands of the Australia presently. The organization currently retails a varied range of more than 560 products that include skin care products, perfumes, hair care oils, facials as well as baby creams among others (Jurlique, 2013). Retail format The term, ‘retail format’ refers to the integrated supply chain system which is used by organisations to distribute the products to the ultimate customers. In today’s tumultuous business world, to achieve the desired success, retailers have to be abreast of the latest retail trends to get it imbibed in their retail format. Recognizing this global change, as per the report published by Australian Centre for Retail Studies (ACRC), innovation and compliance with customer needs can be regarded as the key attributes or success factors with respect to retail format where store locations as well as its decor play a vital ro le in persuading customers towards purchase (Australian Centre for Retail Studies, 2007). ... Source: Landini Associates (n.d.) In the current day scenario, market places are shaping as per global trend focusing on the profound changes in the modern retail sector. The locations of the retail stores thus become a vital parameter to attain the attention of the targeted consumers. Notably, when assessing the location strategies of Jurlique, it can be observed that the polices of the organization principally focuses on the types as well as size of the store, merchandising applications, merchandise mix as well as customer service providing methods among others (Jurlique, 2013). Effective segmentation of the product also helps to identify the target market needs and therefore avail the organisation with an opportunity to obtain greater customer loyalty (Mendes & Themido, 2004). In the context, the strategies applied by Jurlique when selecting its retail store locations can be identified to be focused on the traffic flow and accessibility of the outlets which helps to increase the a wareness of the consumers regarding the brand as well as the products. To be specific, Jurlique has been operating its stores in various locations in Australia including the Bondi Beach and many other crowded, metropolitan cities of New South Wales, Glenside and many other shopping hubs in South Australia as well as Melverne East and Melbourne in Victoria among others (Jurlique, 2013). Assessing the economic conditions and geographic potentialities of these stores it can be observed that these areas have deciphered significant growth in terms of Gross Domestic Product (GDP) (Ai Group Economics and Research Team, 2013). Not only customers, but such

Managing resources in a business context Assignment

Managing resources in a business context - Assignment Example Employment Tribunals and UK Fleming (1992) pointed out that forming a tribunal can help employees to seek justice from legal authority which can protect their interest. According to common employment law rule, employers or companies are vicariously liable for any sort of torts they have applied on employees. But, definition of employment tribunal covers large areas such as physical harassment, payment delay or no payment, sexual harassment, gender discrimination, racial discrimination etc. In such context, Brodie (2007) has given the example of the case Hamlyn v. John Houston & Co [1903], where court has given the verdict that employers should bear equal responsibility for losses or profit made by employees. Weekes (2004) gave the case example of Kooragang Investments Pty Ltd v. Richardson Ltd [1984]; wrongful act of employees can even cause harm to reputation of the organization. It is evident from the above argument that role of Employment Tribunals is hotly debated topic among res earch scholars. In UK, employees can go to Employment Tribunals only for three reasons such as 1- unfair dismissal of the employee, 2- any kind of discrimination conducted by the employer on employee and 3- unfair deduction of payment (UK Government, 2013a). Lee (2001) and Selmi (2000) pointed out those issues like sexual harassment or gender based discrimination have been long ignored by Employment Tribunals. Same is the condition with UK Employment Tribunal where there are no separate provisions for gender based discriminations. However, the tribunal uses following procedures to settle down disputes between employee and employer. Claim Presentation & Response Employees need to submit the completed claim form to tribunal office located in England and Wales or Scotland. Location of the tribunal office is decided as per the location of the business or employer which has violated the legal norms regarding employee management. Tribunal office can reject the claim of the employee or nul lify the validity of the dispute if the claim has not made through claim form or the claimant fails to provide information regarding his/her identity (UK Government, 2013b). After receiving the claim, the tribunal office sends the response form to claimant in order to specify detail description of the dispute and the claimant has to return back the response sheet within four weeks. Case Management & Decision There are various steps before the dispute proceeding reaches the stage for case management phase but discussion of these cases is beyond the scope of this paper. During case management phase, judges in the Employment Tribunal ask lawyer for employee and employer to bring evidences which can substantiate their argument. Both employee and employer get 14 days prior notice to appear in the tribunal panel. Employment Tribunal has the authority to disclose any document regarding the case and has the authority to remove false evidences or irrelevant parties from the case (UK Governme nt, 2013b). It is duty of the employee to report about wrongdoings of employer within 90days of the incident otherwise the claim will be rejected. Number of hearing in the case management phase is decided by the judges in the Employment Tribunal. However, at the end of the case hearings, judges of the tribunal announce the decision regarding the case. The decision of the Employment

Human Growth and Development Research Paper Essay Example for Free

Human Growth and Development Research Paper Essay Abstract The following research paper will be written on schizophrenia. I will discuss what schizophrenia is. I will discuss the history behind this chronic disease. Also, who is affected by it? In addition, how common it is in some people. And, I will talk about the different types. Furthermore, I will discuss the causes of schizophrenia. If schizophrenia is hereditary? And the different types of symptoms. Also, how it is diagnosed. Lastly, I will talk over the treatment for people with schizophrenia. What is Schizophrenia? Schizophrenia is a chronic and severe mental illness. It is considered one of the psychotic mental disorders and is described by symptoms of thought, behavior, and social problems. The thought problems associated with schizophrenia are described as psychosis, in that the persons thinking is completely out of touch with reality at times. An example of this would be, the sufferer of this disease may hear voices or see people that are not actually present or feel like bugs are crawling on their skin when there are none. The individual with this disorder may also have disorganized speech, behavior, physically rigid, significantly decreased feelings, and delusions, which are ideas about themselves or others that have no basis in reality (for example, the individual might experience paranoia, in that he or she thinks others are plotting against them when they are not). What is the history of schizophrenia? The term schizophrenia has only been in use since 1911. The word schizophrenia is less than 100 years old. Soon before that, it was deemed a separate mental illness in 1887 by Emil Kraepelin. Despite the fact that it is a more recent known disease, it has been described throughout written history. Ancient Egyptian, Hindu, Chinese, Greek, and Roman writings described symptoms similar to the symptoms of schizophrenia. During medieval times, schizophrenia, like other illnesses, was often viewed as evidence of the sufferer being possessed by spirits or evil powers. The film â€Å"A Beautiful Mind† depicts the life of a man named John Nash, a noted scientist, and his struggles with paranoid schizophrenia. In history, all people who were considered abnormal, whether due to mental illness, mental retardation, or physical deformities, were treated the same. Early theories  invented that mental disorders were caused by â€Å"evil possession† of the body, and the appropriate treatment was then get rid of these demons, through various means, reaching from innocuous treatments, such as exposing the patient to certain types of music, to dangerous and sometimes deadly means, such as releasing the evil spirits by drilling holes in the patients skull. 1996-2014 MedicineNet. 1996-2009. Schizophrenia.com. Who is affected, and who is it most common in? Schizophrenia affects about 1% of the population, corresponding to more than 2 million people in the United States and 100,000-200,000 newly diagnosed people every year. Other statistics about schizophrenia include that it affects men about one and a half times more commonly than women and that 50% of people in hospital psychiatric care have schizophrenia. Diagnosis is usually in people aged 17-35 years with the illness appearing earlier in men (in the late teens or early 20s) than in women (who are affected in the 20s to early 30s). Although there have been fewer studies on schizophrenia in children compared to adults, researchers are finding that children as young as 6 years old can be found to have all the symptoms of their adult counterparts and continue to have those symptoms into adulthood. 1996-2014 MedicineNet. What are the different types of Schizophrenia? There are five different types of schizophrenia, each based on the kind of symptoms the person has at the time of assessment. Firstly, there is paranoid schizophrenia. In this type the individual is preoccupied with one or more delusions or many auditory hallucinations but does not have symptoms of disorganized schizophrenia. On the other hand, disorganized schizophrenia is when the prominent symptoms are disorganized speech and behavior, as well as flat or inappropriate affect. The person does not have enough symptoms to be characterized as suffering from catatonic schizophrenia. On that note, catatonic schizophrenia is when the person with this type of schizophrenia primarily has at least two of the following symptoms: difficulty moving, resistance to moving, excessive movement, abnormal movements, and/or repeating what others say or do. Also, there is undifferentiated schizophrenia: This is characterized by episodes of two or more of the resulting symptoms: delusions, hallucinations, disorganized speech or behavior, catatonic behavior, but the individual does not qualify for a diagnosis of paranoid, disorganized, or catatonic type of schizophrenia. Lastly, there is residual schizophrenia: While the full-blown  characteristic positive symptoms of schizophrenia (those that involve an excess of normal behavior, such as delusions, paranoia, or heightened sensitivity) are absent, the sufferer has a less severe form of the disorder or has only negative symptoms (symptoms characterized by a decrease in function, such as withdrawal, disinterest, and not speaking). Overall, those are all the different types of schizophrenia, there descriptions, and symptoms. 1996-2014 MedicineNet. What Are Causes of Schizophrenia? There are many causes to schizophrenia. Rather, it is the result of a complex group of genetic, psychological, and environmental factors. Genetically, schizophrenia is very similar to bipolar disorder, in the two disorders they both share a number of the same risk genes. However, the fact is that both illnesses also have some genetic factors that are unique. Environmentally, the risks of developing schizophrenia can even occur before birth. For example, the risk of schizophrenia is increased in individuals whose mother had one of certain infections during pregnancy. Difficult life circumstances during childhood, like the early loss of a parent, parental poverty, bullying, witnessing parental violence; emotional, sexual, or physical abuse; physical or emotional neglect; and insecure attachment have been associated with the development of this illness. The environment and the beings around the child as its young can decide whether or not the person suffers of that disease. 1996-2014 MedicineNet. Is Schizophrenia Hereditary? One of the most frequently asked question about schizophrenia is if it is hereditary. Like most of the other mental disorders, schizophrenia is not directly passed from one generation to another genetically, but it is known to run in families. Consequently, the risk of illness in an identical twin of a person with schizophrenia is 40%-50% and a child of a parent suffering from schizophrenia has a 10% chance of developing the illness. So, yes schizophrenia is somewhat hereditary. 1996-2014 MedicineNet. What are some signs or symptoms of schizophrenia? When it comes to symptoms there are two different categories. There are positive and negative symptoms. Positive: Beliefs that have no basis in reality (delusions) Hearing, seeing, feeling, smelling, or tasting things that have no basis in reality (hallucinations) Disorganized speech Disorganized behaviors Catatonic behaviors Negative: Inhibition of facial expressions Lack of motivation/ speech 1996-2014  MedicineNet. How is schizophrenia diagnosed? There is no test that definitively indicates that someone has schizophrenia. Therefore, health care officials diagnose this disorder by gathering comprehensive medical, family, and mental-health information. Patients have a tendency to to benefit when the practitioner takes into account their clients entire life and background. This consists of but is not restricted to the persons gender, sexual orientation, cultural, religious and ethnic background, and socioeconomic status. The symptom sufferer might be asked to fill out a self-test that the practitioner will review if the person being appraised is able to complete it. The practitioner will also either perform a physical examination or request that the individuals primary-care doctor perform one. The medical examination will usually include lab tests to evaluate the persons general health and to explore whether or not the individual has a medical condition that might produce psychological symptoms. Also, mental-health professionals are often exploring if the individual suffers from hallucinations or delusions, depression and/or manic symptoms, anxiety, substance abuse, as well as some personality disorders and developmental disorders. As a result, some of the symptoms of schizophrenia can also occur in other mental illnesses, the mental-health screening is to determine if the individual suffers from schizoaffective disorder or other psychotic disorder, depressive disorder, bipolar disorder, anxiety disorder, or a substance-abuse or personality disorder. Any disorder that is associated with bizarre behavior, mood, or thinking, like borderline personality disorder or another psychotic disorder, as well as dissociative identity disorder, also known as multiple personality disorder, which may be particularly challenging to tell between from schizophrenia. In order to judge the persons current emotional state, health-care providers perform a mental-status examination as well. In addition, providing treatment that is appropriate to the diagnosis, determining the presence of mental illnesses that may co-occur with schizophrenia is important in improving the life of individuals with schizophrenia. For example, people with schizophrenia are at increased risk of depression, or thoughts of suicide. 1996-2014 MedicineNet. What are some treatments for schizophrenia? There are a number  of helpful treatments available; medication remains the key of treatment for people with schizophrenia. These medications are often referred to as antipsychotics since they help decrease the intensity of psychotic symptoms. Many health-care professionals prescribe one of these medications, sometimes in combination of one or more other psychiatric medications, in order to maximize the benefit for the person with schizophrenia. Medications that are thought to be particularly effective in treating positive symptoms of schizophrenia include olanzapine (Zyprexa), risperidone (Risperdal), quetiapine (Seroquel), ziprasidone (Geodon), aripiprazole (Abilify), paliperidone (Invega), asenapine (Saphis), lurasidone (Latuda), and lloperidone (Fanapt). These medications are the newer collection of antipsychotic medications, also called second-generation antipsychotics. They are known for having the ability to work quickly compared too many other psychiatric medications. As a group of medications, side effects that occur most often include sleepiness, dizziness, and increased appetite. In addition to medication there are psychosocial treatments. One, Family psycho-education: In addition to educating family members about the symptoms, course, and treatment of schizophrenia, this form of treatment consists of providing family support, problem-solving skills, and access to care providers during times of crises. Secondly, there is the treatment of Social skills training: Also called illness management and recovery programming, social-skills training involve teaching clients ways to handle social situations appropriately. It often involves the person scripting (thinking through or role-playing) situations that occur in social settings in order to prepare for those situations when they actually occur. This treatment type has been found to help people with schizophrenia resist using drugs of abuse, as well as improve their relationships with health-care professionals and with people at work. Although, these are only a couple of the many options for treatment; these are some of the best. 1996-2014 MedicineNet. References: http://www.medicinenet.com/schizophrenia_pictures_slideshow/article.htmhttp://schizophrenia.com/family/sz.overview.htm http://www.medicinenet.com/schizophrenia/article.htm http://www.helpguide.org/mental/schizophrenia_symptom.htm Title Schizophrenia Authors John M. Neale, Thomas F. Oltmanns Edition illustrated Publisher John Wiley Sons, 1980 Original from the University of California Digitized Aug 24, 2010 ISBN 0471630861, 9780471630869 Length 554 pages http://en.wikipedia.org/wiki/Schizophrenia

job outlook for a teacher :: essays research papers

Job Outlook Overall employment of kindergarten, elementary, and secondary school teachers is expected to increase faster than the average for all occupations through the year 2005, fueled by dramatic growth among special education teachers. However, projected employment growth varies among individual teaching occupations. Job openings for all teachers are expected to increase substantially by the end of the decade as the large number of teachers now in their forties and fifties reach retirement age. Employment of special education teachers is expected to increase much faster than the average for all occupations through the year 2005 due to legislation emphasizing training and employment for individuals with disabilities; technological advances resulting in more survivors of accidents and illnesses; and growing public interest in individuals with special needs. Qualified persons should have little trouble finding a job, due to increased demand for these workers combined with relatively high turnover among special education teachers. Many special education teachers switch to general education teaching or change careers altogether, often because of job stress associated with teaching special education, particularly excessive paperwork, and inadequate administrative support. Employment of secondary school teachers is expected to grow faster than the average for all occupations through the year 2005, and average employment growth is projected for kindergarten and elementary school teachers. Assuming relatively little change in average class size, employment growth of teachers depends on the rates of population growth and corresponding student enrollments. The population of 14- to 17-year-olds is expected to experience relatively strong growth through the year 2005, spurring demand for secondary school teachers. The population of 5- to 13-year olds also is projected to increase, but at a slower rate, resulting in divergent growth rates for individual teaching occupations. The supply of teachers also is expected to increase in response to reports of improved job prospects, more teacher involvement in school policy, greater public interest in education, and higher salaries. In fact, enrollments in teacher training programs already have increased in recent years. In addition, more teachers should be available from alternative certification programs. Some central cities and rural areas have difficulty attracting enough teachers, so job prospects should continue to be better in these areas than in suburban districts.

Challenges in Pension Reform

CHALLENGES IN PENSION REFORM A RESEARCH PROJECT SUBMITTED TO THE FACULTY OF NATIONAL UNIVERSITY IN PARTIAL FULFILLMENT OF THE REQUIREMENTS FOR THE DEGREE OF MASTER OF PUBLIC ADMINISTRATION NOVEMBER 2012 By James Michael Sandburg Capstone Project Faculty Advisor Gary Geiler CAPSTONE PROJECT APPROVAL FORM I certify that I have read the Project of James Michael Sandburg entitled Challenges in Pension Reform, and that, in my opinion, it is satisfactory in scope and quality for the degree of Master of Public Administration at National University. Approved by: ___________________________________________________________________ Gary GeilerDate ABSTRACT The purpose of this study is to examine the challenges faced by public sector administrators as they grapple with restoring pension plans to solvency and sustainability. The objectives are to research and describe how public pension plans have become insolvent over the course of the past dozen years; to discuss legal issues that make reform d ifficult; to suggest how to involve unions in meeting the challenge of reforming pension plans through negotiation with collective bargaining units; to discuss how to chieve pension reform without violating constitutional and statutory protections; to suggest a means of paying off unfunded pension liabilities. Unfunded public sector pension liabilities has become a nationwide problem, with total unfunded liabilities totaling between 1 and 5 trillion dollars, depending upon investment return assumptions. Pension problems have plagued the City of San Diego, California, since the late 1990s. Pension reform became a key element in San Diego’s 2012 mayoral race.The prevailing candidate stood alone among three challengers, as the only one who seemed to recognize the depth of the legal implications of pension reform that will be discussed herein. The idea has become widely held that implementing public pension reform is essential to restore pension plans to financial health and sust ainability. The premise of this study is that it is possible to accomplish necessary reforms without alienating stakeholders, and without exacerbating the problem by doing further battle in the courts.In the end, pension abuses can be eliminated, sound principles of pension finance can be sustained, and the public interest can be preserved. TABLE OF CONTENTS CAPSTONE PROJECT APPROVAL FORMii ABSTRACTiii LIST OF TABLES AND FIGURESv Chapter I: Introduction7 Background7 Problem Statement10 Purpose and Objectives11 Limitations of our Study11 Summary of Remaining Chapters13 Chapter II: Pensions in Peril14 Chapter III: Social Security23 Chapter IV: Reform Propositions34 Chapter V: Legal and Constitutional Hurdles43 San Diego Pension Issues:43 ERISA Pension Reform:47 Contracts Clause:48Due Process & Takings Clause:49 The Due Process and Equal Protection Clause:49 The Eyes of a Nation May Be Upon San Diego51 Chapter VI: Union Participation53 The Meyers-Milias-Brown Act (MMBA):53 The Public E mployment Relations Board (PERB):54 Chapter VII: Pension Obligation Bonds56 Chapter VIII: Conclusions and Recommendations62 LIST OF TABLES AND FIGURES 2. 1 Illinois State Retirement System Rate of Return on Investment†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. †¦.. 16 3. 1 Summary data for 2010 and 2011†¦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‚¬ ¦19 3. 2 Select Unfunded Accrued Pension Liabilities†¦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‚¬ ¦. 29 Chapter I: Introduction Background.The life cycle in America and most developed countries is to spend the first five years learning to walk, talk, and manage our bodily processes. We then spend a dozen to 16 years gaining an education and figuring out what we want to be when we grow up. Once we determine that, some of us then need to continue with another several years of education to gain an adva nced degree or two, and learn the specialized skills of our chosen occupation. We then spend the next 30 or 40 years working 5 or 6 days a week earning a living to support our families and raise up a new generation to repeat the process.By this point we are 60 to 70 years old and ready to retire in some level of comfort and dignity, without having to work anymore – retirement and our â€Å"declining years,† they say. That lasts another dozen years, give or take a decade. The level of comfort and dignity one enjoys during those final years is measured mostly by the wealth we have managed to accumulate during the 3 or 4 decades we toiled at those chosen professions we spent so many years preparing for. For most of us, that wealth consists mainly in something modern society calls a pension.Because most of us lack the discipline, sophistication, or skills needed to set aside and invest money during our working years, the task of accumulating pension funds is left mainly up to our employers, who in turn hire highly specialized teams of people to administer those pension funds. Some of them do that extremely well; others not so much. Because not all employers offered pensions, in 1935 Congress passed legislation authorizing the federal government to tax workers and their employers, in exchange for guaranteeing a basic pension. That legislation was the Social Security Act.Social Security was never intended to replace employer-provided pensions, or to discourage workers from accumulating their own retirement funds. Rather, the intent was that Social Security would provide a guaranteed base upon which workers and their employers could build. Employer-provided pensions are not gratuities. They are offered as a part of the compensation package designed to entice workers to spend 20, 30, or 40 years working for those employers. In the case of Social Security, once again, this is not a gratuity; but rather something workers and their employers pay for over th e entire course of one’s working life.As such, these pensions are something to which workers are therefore entitled. â€Å"Entitlement† is one of those terms that takes on an entirely different meaning, depending upon who says the word. Some wealthy people tend to use the term in a pejorative sense, as if it is something to which recipients are not actually due. Some people at the opposite end of the social ladder toss the word around as if it represents a basic right that is owed to them by society, like the air they breathe.For our purposes, we use the term to describe a set of benefits one actually does earn through years of working, paying taxes, and making contributions, either directly or as an element of one’s compensation. State and local government employers provide pensions through public sector retirement systems. For reasons we will explore later, many government workers are not covered by Social Security, and hence are not entitled to Social Securit y benefits. Whether or not these workers are covered under Social Security, their pensions have been promised as a part of the compensation package by which they were enticed to work for their employers.Pension funds accumulate from three sources: employer contributions, worker contributions, and investment income. Some States and local government entities have done a better job than others, in administering, managing, and contributing to these retirement systems. Because pension funds generally accumulate over long periods time, the 20, 30, or 40 years of the employee’s working life, the largest part of pension funds have historically come from investment earnings. Indeed, typical public sector retirement systems throughout America rely upon those pension funds earning 7. 5% to 8% or more annually.Shrewd investment strategies have often returned even greater earnings. But during the past dozen years, several things have occurred to interfere with such growth. First was the d ot-com bubble burst in the Spring of 2000. Then came the terrorist attacks of September 11, 2001. Then came the â€Å"Great Recession† and mortgage crisis starting in 2007 and escalating over the following several years. Each of these factors played an increasingly damaging role in depleting pension funds, yet were never anticipated by those who designed and managed the funds, or by the local politicians who exercised control over contributions to the pension funds.In some cases, such as in the City of San Diego, City Councils actually chose to take pension holidays to suspend contributions. San Diego promised pension benefit formula increases in exchange for the privilege of suspending pension plan contributions. In retrospect such a plan makes no sense whatsoever, but to some it seemed like the right thing to do at the time. In San Diego the practice ultimately led to a nationally publicized scandal, involving charges of reckless fiscal mismanagement, and leading the New Yo rk Times to dub San Diego, â€Å"Enron by the Sea† in 2004. Broder) An audit report in 2006, prepared by a New York risk management company, and which cost the City $20 million to prepare, summarized the problem: â€Å"San Diego officials cultivated and accepted a culture of financial management and reporting premised upon non-transparency, obfuscation, and denial of fiscal reality. † (Kroll, p. 3) San Diego may have garnered the headlines, but was certainly not alone in its failure to grasp reality when it came to pension finance.San Jose was another, among countless cities, that promised enhanced pension benefit formulas without committing to the requisite pension contributions needed to support them. Problem Statement. Unsupported promises, together with investment losses, unrealized projected earnings, skipped contributions, and even inaccurate mortality assumptions, have put pension plans in crisis in nearly every State and local government throughout the United S tates. There are a few exceptions, of course, but calls for â€Å"pension reform† are rapidly becoming nearly universal.Public sector pensions provided to employees of state and local governments, like all other forms of government worker compensation, are paid in large part from tax revenues, which suggests to some that taxpayers should have something to say about them. In actuality, that may not be the case, any more than taxpayers should exercise direct control over salaries or other employment benefits. Nevertheless, the political process in both San Diego and San Jose, California, brought major pension reform proposals to local voters in 2012.Proposals call for slashing benefits, and even elimination of defined benefit pension plans. Understandably, such ideas have met considerable opposition from employees and the unions who represent them. The fact that these are the 8th and 10th largest U. S. cities respectively, means that all States and political subdivisions facing similar fiscal problems will be paying close attention to what happens in these two California cities. In the process there has been a lot of finger pointing, largely at labor unions, as politicians and city leaders are slow to admit their own roles in the creation of the crisis.Closer scrutiny may suggest that labor unions are less culpable than the politicians are willing to admit. Purpose and Objectives. The purpose of this study is to explore some of the challenges in pension reform. We will suggest some guidelines for bringing stakeholders together to deal with the problem. Finally, we will suggest a possible solution to the financial crisis faced by states and their political subdivisions stemming from widespread unfunded pension liabilities. Limitations of our Study. We have not gone into excruciating detail regarding San Diego’s pension scandals, though it may have been instructive to do so.Neither have we discussed uncounted millions of dollars in wasted legal fees that stemmed from confrontations that might have been avoided, had the City of San Diego taken a more cooperative approach toward labor. While relevant to the present discussion, these details were a bit beyond the scope of this study. We looked at a thirteen pension plans as a representative sample. Twelve of these were chosen specifically because they were held out as being exemplary in the late 1990s, to support the idea that public retirement systems outperform Social Security.A number of these plans were highlighted in a Pew Institute study suggesting that Social Security should be privatized, rather than run by the federal government. It is noteworthy that, with the exception of just one, all of these non-FICA pension systems are today in serious trouble. Another plan was selected to illustrate just how bad off one State pension system had become, underscoring the magnitude of the nationwide problem. We did not study the intricacies of each plan to discuss why they have togeth er amassed hundreds of billions, or even trillions of dollars in unfunded pension liabilities.We presume the reasons were common among them all, and that they represent the majority of public sector pension plans in trouble today throughout the United States. We also did not go into great detail to examine the single non-FICA plan that has managed to operate for several decades without a dime in unfunded pension liabilities. The Galveston County alternative to Social Security plan is quite unique among public sector pension systems, with only two neighboring Texas counties following its lead. The plan deserves further study, but this is beyond the scope of our presentation.Even if its adoption were to become widely accepted in the future, however, it would not address current issues faced by the nation’s other public sector retirement systems. Additionally, this study does not attempt to examine the legislative steps that may be involved in making any solution work. The U. S. Supreme Court has had little to say on the subject of modern pension reform, but we can expect that to change in the near future as current challenges to State and local pension reforms make their way through the court system.Stay tuned, as it is only a matter of time before the nation’s highest court will have an opportunity to weigh in on the topic. Summary of Remaining Chapters. In Chapter I we have introduced the concept of pensions, and their place in society as something to which workers are entitled. We have noted that in today’s tight fiscal environment, State and local governments have become challenged to continue providing pensions. Chapter II discusses the widespread nature of the problems leading to the call for pension reform nationally. In Chapter III we put Social Security in perspective.Chapter IV touches upon some of the proposals put forth in the political processes of 2012. Chapter V notes that there are legal and even constitutional implications s tanding in the way of draconian pension reforms. In Chapter VI we discuss bringing unions on board to seek solutions in cooperation with management, rather than continuing in a pattern of confrontation. Chapter VII discusses one creative way to handle widespread unfunded pension liabilities, and suggests a way to make it work for the benefit of everyone involved. Chapter VIII closes by offering our conclusions and recommendations. Chapter II: Pensions in PerilThere has been much talk in recent months concerning pension reform. At issue is the fact that defined benefit pension plans are unfunded to an alarming degree. This is true nationwide. State and municipal pension funds in many state and local governments currently have less than half of the assets needed to meet their obligations to current and future retirees. The Stanford Institute for Economic Policy Research conducted extensive research on California public pension systems, releasing its report in February, 2012. They anal yzed the 24 of the largest public pension systems in 20 California municipalities.While most pension systems nationally release financial reports assuming long term investment returns of near 8%, the Stanford study applied a more conservative estimate of 5%. Authors of the Stanford study, Evan Storms and Joe Nation, PhD. , make the alarming finding that these 24 systems, in aggregate, are only 53. 6% funded. To illustrate the issue, as of 2010, the San Diego City Employees Retirement System (SDCERS) had accrued liabilities of $9. 871 billion. This estimate is based upon Stanford’s assumed discount rate of 5%, a more conservative estimate than the 7. 75% used in SDCERS official projections.The higher the assumed rate of investment return, the lower the liabilities appear. Sugarcoating the issue by making unrealistic assumptions may ultimately make the matter worse. This is money required to meet the obligations due current retirees, as well as to meet vested benefits already e arned by current employees. To meet this nearly $10 billion obligation, SDCERS has assets only approaching $4. 4 billion. This represents a funding ratio of only about 44. 4% of the amount needed to fulfill the City’s promises to its employees. According to Stanford’s research, the City of San Diego’s 2010 unfunded liability was $5. 489 billion. Storms & Nation, p. 38) The County of San Diego was similarly situated, with assets of nearly $8. 2 billion to meet accrued liabilities of $15. 693 billion, a shortfall of nearly $7. 5 billion. (Storms & Nation, p. 28) The City and County of San Diego are by no means unique in the state. The four pension plans for the City and County of Los Angeles have assets totaling near $70 billion and accrued liabilities of over $90 billion, a $20 billion shortfall. (Storms, pp. 19 and 23) The City and County of San Francisco has assets of close to $16 billion against liabilities of well over $26 billion, or a bit over $10. billion in unfunded liabilities. (Storms & Nation, p. 22) The Stanford study included the 24 largest county and municipal pension systems in the State of California and reveals a total aggregate unfunded liability of $135. 7 billion. This represents approximately 46. 4% of the total accrued liabilities of these 24 city and county pension systems. (Storms& Nation, p. vii) The Stanford study examined 2010 results, and suggested that long term investment assumptions in excess of 5% should not be relied upon.On July 21, 2011, the San Diego County Employees Retirement Association (SDCERA) announced preliminary investment results for fiscal year 2011. SDCERA had managed an outstanding 21% gain. This amazing return added $1. 6 billion to the SDCERA pension fund. Surely the SDCERA Board should be commended on such outstanding results. A few such years can do wonders in restoring this particular fund to health. But just as surely, such results cannot be expected to continue each and every year. Neit her can other funds rely upon such results. Indeed, few have ever done so well.In 2012 the SDCERA fund realized investment income at the rate of only 6. 5%. While most State retirement systems have reported billions of dollars in unfunded liabilities, Illinois may be the poster child of sickly State sponsored pensions. As of 2011, the 5 Illinois State pension plans report funding ratios of only 43%, with a total unfunded pension liability of $83 billion. The shortfall in 1996 was only $20 Billion. In the intervening 15 years the unfunded liability multiplied 4 times, from 20 Billion to over $83 Billion, well over $4 billion each year, on average. The nearly $64 billion question: How did this happen?This question was studied recently by the Civic Committee of the Commercial Club of Chicago. Investment losses, resulting mainly from the mortgage crisis starting in 2007, are estimated by the Committee report to account for nearly 22% of the shortfall. (Civic Committee, p. 11) Investment returns play the major role in pension fund growth, but they are unpredictable, as illustrated in the following chart, taken from the Civic Committee of the Commercial Club of Chicago report on the Illinois State Retirement System: Another major impact comes from changes in actuarial assumptions, due to an improvement in mortality rates.This phenomenon may be good for life insurance companies, paying less in death benefits, but defined benefit pension annuities cost more to fund when people are expected to live longer, since retirees will collect their pensions for longer periods of time. The Centers for Disease Control and Prevention recently reported that, â€Å"In the most recent period from 1969 to 2010, significant progress in the prevention, diagnosis, and treatment of cardiovascular diseases likely contributed to the 41 percent decline in age-adjusted mortality. † (Hoyert) The drop in mortality rates has been quite dramatic. For all but the oldest age group (85 years and over), mortality risk fell more than 50 percent between 1935 and 2010. . . [F]or persons 65–74 years of age, death rates declined by 62 percent, while death rates decreased by 58 percent for those 75–84 years of age, and declined 38 percent for persons 85 years or more. † (ibid. ) Applying these statistics to pension plans, particularly defined benefit plans with cost of living adjustments (COLAs), it only stands to reason that the costs to keep the retirement checks flowing to retirees who are living longer, will have a major impact on pension funds.According to the Chicago study, in 1970 a 60 year old was expected to live to the age of 78. By 2007, however, a 60 year old was expected to live to the age of 82. 5. Paying benefits to a 60 year old retiree receiving a pension of $50,000 per year, therefore, has thus increased by over $225,000, estimating that he will be receiving that benefit for about 4. 5 years longer than might have been the case 40 years ag o. †Such variances, multiplied across the hundreds of thousands of articipants in the state pension plans and without corresponding increases in employee contributions, can have a significant impact on the plans’ unfunded liabilities. † (Civic Committee, p. 14) The same phenomenon can be applied to other pension plans throughout the United States. Couple improved mortality factors with reduced investment earnings, and catastrophic losses resulting from the â€Å"Great Recession. † Add to this the fact that states and municipalities are also suffering from dramatic the tax revenue reductions. It quickly becomes evident that pensions are in peril.The Civic Committee report states that, â€Å"If Illinois fails to address its pension system through a set of comprehensive and lasting reforms, all of its citizens will ultimately suffer. Participants in the underfunded pension plans will be put at risk. The state’s ability to provide vital public services will be severely hampered. And a growing financial burden will be imposed on Illinois residents. † (Civic Committee, p. 1) Official reports from pension funds throughout the country estimate unfunded liabilities totaling close to a trillion dollars as of mid-2011.That figure, however, is based upon future average investment earnings at the rate of approximately 8%. While there have been years in which pension systems have attained such a return, or even greater, to rely upon such returns long term, in today’s tight economy, may seem unrealistic. Accordingly, such an assumption grossly understates the magnitude of the problem. In July of 2010 the National Center for Policy Analysis estimated unfunded public pension liabilities throughout the United States in excess of 3. 1 trillion dollars. Collins & Rettenmaier) Even this estimate may be optimistic. In July of 2012, Andrew Biggs, Ph. D. , a scholar with the American Enterprise Institute in Washington, D. C. , released a report suggesting a more accurate calculation for public sector unfunded pension liability may be closer to $4. 6 trillion. (See Table 1) The wide differences among these estimates are accounted for by investment returns, or discount rates, that are more or less optimistic. Andrew Biggs understands pension accounting. He was formerly Principal Deputy Commissioner of the Social Security Administration.Dr. Biggs holds Masters degrees from Cambridge University and the University of London, along with a Ph. D. from the London School of Economics. (Biggs) Whether the actual number is 1 or 5 trillion, either number represents a seemingly insurmountable crisis for public pensions in the U. S. Faced with such a situation, governors, county administrators, mayors, and city councils throughout the nation are seeking creative solutions to handle their part of the shortfall. The urgent call for pension reform has reached crisis proportions in many State and local governments.During the preside ntial primary election in June of 2012, the cities of San Diego and San Jose, California, introduced ballot measures seeking voter authorization to reform the pension plans of their respective municipal employees. In both cities the ballot measures were passed by an overwhelming majority of voters, though one might wonder whether the voters were fully informed. On June 22, 2012, San Jose Mayor Chuck Reed hand delivered a letter to the U. S. Treasury Department summarizing his City’s fiscal problems as follows: San Jose's cost for retirement benefits has gone from $73 million ten years ago to $245 million this year.To cope with this increase, we have reduced our work force from 7400 to 5400 employees. We also made many organizational changes to be more efficient, and every employee in the city took a 10% cut in pay. Yet, our unfunded liabilities for retirement benefits continue to grow, and we are facing rising costs for at least another decade. Short of bankruptcy, we have a very limited range of steps we can take to control retirement costs. In addition to layoffs and pay cuts, we can require our employees to pay more for the cost of their benefits.Hundreds of cities in California and in other states have already done so. Starting in June 2013 our employees will have to pay an additional 4% of their pay towards unfunded pension liabilities. That amount will increase annually until it reaches 16% of pay or 50% of the cost of unfunded liabilities. San Diego and San Jose barely represent the tip of the iceberg. The problem, as Mayor Reed suggested, is national. Most State and local government pension programs today sense the need for some form of pension reform. Some have been quick to blame the problem on the greed of labor unions.Labor unions have a responsibility to represent their members, and to bargain for the best possible terms and conditions of employment, including pensions. But the unions are not the ones who write the checks or manage public p ension funds. Labor unions do not choose to take pension contribution holidays. The most highly compensated public employees, those taking the largest pensions, are often not represented by unions. So while unions make wonderful scapegoats, the most grievous of pension abuses that have brought public sector pensions to the brink of insolvency may not lie with unions or their members.Assigning blame to either faction does little to address the problem, and it is not within the scope of this report to point fingers at anyone. Rather we hope to point the way toward a workable solution. Before looking at proposed or potential solutions we should first understand the role of Social Security. While many public sector employees are not covered under Social Security, nevertheless, by law their public retirement systems are required to provide benefits that are at least comparable to those provided by Social Security. Chapter III: Social SecurityNo discussion of pension reform can be complet e without an understanding of Social Security, the basis of pension protection for the vast majority of American workers, though certainly not all. On August 14, 1935, Congress passed H. R. 7260, which came to be known as the Social Security Act, signed into law by President Franklin Delano Roosevelt. The intent was to provide a level of economic security in the wake of the Great Depression, providing protection for workers and their dependents against the loss of earnings due to disability, retirement, or death.The preamble of the Social Security Act describes it as, â€Å"An act to provide for the general welfare by establishing a system of Federal old-age benefits, and by enabling the several States to make more adequate provision for aged persons, blind persons, dependent and crippled children, maternal and child welfare, public health, and the administration of their unemployment compensation laws; to establish a Social Security Board; to raise revenue; and for other purposes. When first introduced, Social Security covered most private-sector workers. Excluded from coverage, however, were state and local government employees. Prior to 1951, State and political subdivision government employers were not required to participate in Social Security, due to concerns over the constitutionality of imposing federal taxes upon sovereign state governments. The Social Security Act was amended in 1950 to add Section 218.This amendment authorized voluntary State participation through â€Å"Section 218 Agreements,† so named after Section 218 of the Social Security Act: The Commissioner of Social Security shall, at the request of any State, enter into an agreement with such State for the purpose of extending the insurance system established by this title to services performed by individuals as employees of such State or any political subdivision thereof. [42 U. S. C. 418] (a)(1) Prior to 1983, continued participation under Section 218 Agreements was optional, wit h States having the right to withdraw from those agreements.Beginning in 1983, however, those public employers which were participating in Social Security were required to continue that participation. The city of San Diego was among many local governments that opted out of Social Security in 1982, prior to the effective date of that change in the law. Throughout the United States today there are approximately 86,000 public employers, with 23 million public employees, according to the Social Security Administration’s State and Local Government Employers Information webpage.Approximately 5 million of those government employees work for public entities that do not participate in Social Security, but rather provide coverage under public retirement systems meeting stringent â€Å"safe harbor† requirements. Under current law, Social Security coverage is extended to include employees of state and political subdivisions, unless they are covered under a retirement system that p rovides benefits that are comparable to those available under Social Security.The safe harbor requirements are spelled out in Title 26 of the Code of Federal Regulations, otherwise known as the Internal Revenue Code: Under section 3121(b)(7)(F), wages of an employee of a State or local government are generally subject to tax under FlCA after July 1, 1991, unless the employee is a member of a retirement system maintained by the State or local government entity. This section 31. 3121(b)(7)–2 provides rules for determining whether an employee is a â€Å"member of a retirement system†.These rules generally treat an employee as a member of a retirement system if he or she participates in a system that provides retirement benefits, and has an accrued benefit or receives an allocation under the system that is comparable to the benefits he or she would have or receive under Social Security. In the case of part-time, seasonal and temporary employees, this minimum retirement ben efit is required to be nonforfeitable.In simple terms this means that public employers who do not already voluntarily participate in Social Security under a Section 218 agreement, must now do so unless they provide benefits under a public retirement system which are at least as comprehensive and beneficial as those provided under Social Security. This is not a discretionary item, where a public employer may give its employees an option to participate or not. The employer must either participate in Social Security, or provide its employees with a retirement system that provides benefits which are â€Å"comparable to the benefits he or she would have or receive under Social Security. Another consideration is that Social Security OASDI benefits include a great deal more than a simple retirement plan paying retirement income to its participants. Social Security also offers income to a worker’s dependent children until their age 18. There is also a disability income insurance ele ment within Social Security, which is either non-existent or difficult to provide under a typical 401(k) style plan. 401(k) plans are investment vehicles that require the element of time in order to grow. Disability can strike at any time, and may not wait for a worker’s 401(k) plan to gain adequate resources.Disability income insurance costs are occupationally based. The greater the physical demand upon the worker, and the more hazardous an occupation is, the greater the cost to provide insurance coverage. Sanitation workers and safety employees, police officers and firefighters, for example, face physical demands and hazards that do not exist for clerical workers and executive level department heads. To replace the disability benefits guaranteed under Social Security through a plan of insurance, whether self-funded or through commercial insurers, would add a tremendous drain upon the resources of a Defined Contribution plan.In contrast, Social Security spreads that risk acr oss all workers nationally, regardless of occupational hazards. In the private sector nearly all employees are subject to payment of Social Security payroll taxes under the Federal Insurance Contributions Act (FICA), and eligible for coverage under Social Security’s Old-Age, Survivors, and Disability Insurance (OASDI). But approximately 5 million public employees in the United States are exempt from Social Security coverage, since their employers opted out of Social Security before 1983.As discussed above, Public employees may be exempted from Social Security, provided they are members of a retirement system maintained by a state or political subdivision. To be exempt from Social Security coverage, the retirement system must provide certain minimum retirement benefits. To meet the minimum requirement, IRS regulations require that a retirement system provide benefits to the employee that are â€Å"comparable† to those provided in the Old-Age portion of the OldAge, Survi vor, Disability Insurance (OASDI) program under Social Security. IRS Publication 963) Public employees who participate in a retirement system that meets the minimum requirements are said to have safe harbor. Such a retirement plan may be either a defined benefit or a defined contribution plan, but benefits derived from the plan must be comparable to those available under Social Security. In other words, any public pension plan that fails to provide retirement and disability benefits at least as good as those provided under OASDI, also fails to exempt the pubic employer from participating in Social Security.Drastic changes to public retirement systems may disqualify municipalities from continued safe harbor. Another consideration those anxious for reform may be overlooking is that this is an all-or-nothing proposition. Cities imposing major pension reforms limited to new hires may find that the new employee plan fails the safe harbor test, thus requiring Social Security participation from all employees, including those not previously covered. While this remains to be tested in the courts, the law seems pretty clear on this issue. Social Security has had its detractors from its very beginnings.Many people have believed private investment strategies could produce greater financial security than the government run Social Security program. Some have called for Social Security Privatization. In 1997, William Even and David MacPherson published a study that examined 7 public retirement systems not participating in Social Security, referred to as non-FICA plans. The study suggested that these 7 plans would provide greater retirement benefits than Social Security to the million covered employees. (Even ; MacPherson) In 1999, the Cato Institute published the Cato Project on Social Security Privatization.This study examined several other non-FICA public retirement systems administered by local governments, including the San Diego City Employees Retirement System (SDCERS) , the Massachusetts Teachers Retirement System, the Louisiana Police Retirement System, the Louisiana Firefighters’ Retirement System, the Public Employees Retirement System of Ohio, the Alternative Plan for Galveston County Employees. (Lips) At the time of these studies, each of the dozen retirement systems featured in were thriving, and reportedly capable of providing far greater benefits to their beneficiaries than would have been available under Social Security.They were spotlighted to illustrate that such funds were outperforming Social Security as a means of providing retirement security for public employees. In Chapter II we mentioned that as of 2011, according to a report published by the Stanford Institute for Economic Policy Research, the San Diego City Employees Retirement System (SDCERS) only had assets of $4. 4 billion to cover accrued liabilities of $9. 871 billion, an unfunded liability of $5. 489 billion. Due to differences in projected investment returns, the se figures differ dramatically from the official numbers released in SDCERS financial reports.SDCERS reports their unfunded liability at under $2. 2 billion. Either way you slice it, whether $2 billion or $5 billion, this is a great deal of money for any single municipality to come up with. Whichever figure you prefer to accept, the fund is no longer the healthy pension system it was at the time of the 1999 Cato study. The SDCERS fund was then considered among the best public employee retirement systems in the country, an example used to promote the idea of Social Security privatization. Today it has an unfunded pension liability approaching 56%. Select Unfunded Accrued Pension Liabilities Non-FICA Public Retirement System| UAL (billions)| Funded Ratio %| 1| San Diego City Employees Retirement System (SDCERS)| 2. 1| 68. 5| 2| Los Angeles City Employees’ Retirement System (LACERS)| 3. 7| 72. 4| 3| Maine Public Employees Retirement System (Maine PERS)| 4. 1| 66. 0| 4| Ohio Publ ic Employees Retirement System (OPERS)| 67. 8| 63. 0| 5| State Teachers Retirement System of Ohio (STRS Ohio)| 40. 6| 58. 8| 6| Colorado Public Employees Retirement System (PERA)| 30. 0| | 7| Nevada Public Employees Retirement System (NVPERS)| 10. 9| 70. 2| 8| California State Teachers Retirement System (CalSTRS)| 65. | 69. 4| 9| Massachusetts Teachers Retirement System | 13. 6| 58. 7| 10| Louisiana Police Retirement System| 0. 3| 55. 6| 11| Louisiana Firefighters’ Retirement System| 0. 4| 74. 3| 12| The Alternative Plan for Galveston County Employees | 0. 0| 100. 0| | | 239. 0| | With the exception of one, each of the other public retirement systems cited in the 1997 and 1999 studies are today facing massive unfunded liabilities. Based on their own 2010 or 2011 financial reports, 10 of those 11 retirement systems are facing total unfunded accrued actuarial liabilities (UAL) of $239. 0 billion. 1.As of June 30, 2011 the unfunded actuarial liability (UAL) of the San Diego City Employees Retirement System (SDCERS) was 2. 1778 billion, a funding ratio of 68. 5%. Those are SDCERS own estimates. As shown above, however, reducing the assumed investment income rate to 5% changes the funding ratio to 44% and suggests an unfunded liability of between $5 and $6 billion. 2. The Los Angeles City Employees’ Retirement System (LACERS), administers pensions for employees of the City of Los Angeles, a city with an annual budget of near $7 billion. As of April, 2012, the fund reported $27 billion in unfunded pension liabilities. source: http://www. calwatchdog. com/2012/04/30/los-angeles-teeters-on-the-brink-of-bankruptcy/] 3. As of May 24, 2011, the Maine Public Employees Retirement System (MainePERS) reports an unfunded accumulated liability (UAL) of $4. 1 billion in the MainePERS State/Teacher Plan, amortized at a 2-year cost of $689 million on top of normal contributions of $159 million. [as reported by letter to Senator Richard Rosen and Representative Patri ck Flood of Maine’s Joint Standing Committee on Appropriations and Financial Affairs, May 24, 2011] 4.As of April 2, 2011, the Ohio Public Employees Retirement System (OPERS), with its 5 pension plans, including the Highway Patrol Retirement System, the Ohio Police and Fire Pension Fund, the Ohio Public Employees' Retirement System, the State Teachers' Retirement System, and the School Employees' Retirement System, has a total unfunded pension liability of $67. 8 billion, against assets of $115. 5 billion. That makes Ohio’s pensions only 63% funded. [source http://sunshinereview. org/index. php/Ohio_public_pensions] 5. The State Teachers Retirement System of Ohio (STRS Ohio) reported an unfunded liability of 40. 5 billion, as of November 10, 2011. [https://www. strsoh. org/]: On September 26, 2012 Ohio Governor Kaisich signed the Ohio pension reform bill passed by the Ohio Legilature on September 12, intending to improve the financial condition of its five Ohio pension systems. The bill continues to support Ohio’s Defined Benefit Pensions as â€Å"major economic drivers† for the state, and providing â€Å"a stable retirement income for public workers in Ohio. † [https://www. strsoh. org/legislation/main. html] At Ohio State University, faculty contribute 10% of their salary to the retirement plan, while the university contributes 10. % of the faculty member's salary to his or her retirement plan. An additional 3. 5% of salary is contributed to STRS to reduce unfunded liabilities. [http://hr. osu. edu/benefits/rb_strs. aspx] 6. The Colorado Public Employees Retirement System (PERA) faced a 30 billion unfunded liability in 2010. 7. The Nevada Public Employees Retirement System (NVPERS) has assets of $25. 8 billion, and has generated a net return of 9. 3% over its 28 year existence, exceeding its actuarial objective of 8%. That sounds great, until you realize that returns over the past 5 years average closer to 2. %. The Nevada PERS estimates its funded ratio at 70. 2% for 2011, its lowest level since its 1992 inception. This leaves the plan with an unfunded liability of 10. 95 billion. 8. California State Teachers Retirement System (CalSTRS), 152. 2 billion in assets, as of June 30, 2011, had an unfunded liability of $65. 5 billion, representing a funding ration of 69. 4%. [source: Pensions ; Investments Research Center, April 9, 2012, available at http://www. pionline. com/article/20120409/REG/120409899] 9. The Massachusetts Teachers Retirement System has one of the lowest cost o taxpayers, with employees required to fund the greatest portion of their own retirement. New employees pay 95% of the cost of their pensions. But the system still faces an unfunded pension liability of $13. 6 billion against assets of 19. 4 billion, in 2009, with a funded ratio of just 58. 7%. 10. The Louisiana Police Retirement System is a small system with assets of only $360. 9 million, but its unfunded liability is $313 mill ion. Its funded ratio is only 55. 6%. 11. The Louisiana Firefighters’ Retirement System, as of June 30, 2011, had an unfunded actuarial accrued liability of $416,177,743, against assets of 1. billion. This fund has a funded ratio of 74. 33%, which is very good compared to the rest of Louisiana’s retirement systems, facing a total shortage of 18. 5 billion, with a funding ratio of 56%. 12. The Alternative Plan for Galveston County Employees is unique among the reviewed plans, claiming no unfunded pension liability. This plan was patterned after Social Security, calling for the same level of contribution as with Social Security, from the employer and the worker alike. The plan also incorporates an insurance element that improves on the theme from Social Security.In addition to retirement benefits that a near double those of Social Security, Galveston’s Alternative Plan pays a death benefit equivalent to four times a worker’s annual salary. Two neighboring T exas counties adopted similar retirement plans in 1983. The Galveston model stands alone among all of the public retirement systems included in the 1997 and 1999 studies used to support the idea of privatizing Social Security. Galveston County’s approach seems worthy of further study and emulation, as a plan fair to participants, employers, and taxpayers alike.Chapter IV: Reform Propositions In the past dozen years, since the disaster of 9/11/2001, and especially since the mortgage industry meltdown in 2008 and 2009, pension reform has become an increasingly pressing issue. Some municipalities, including San Diego, and San Jose, California, have passed ballot measures calling for pension reform. These were known as Proposition B in San Diego, and Measure B in San Jose. San Diego and San Jose are the 8th and 10th largest cities in the U. S. respectively, so what happens in these communities with respect o pension reform will gain the attention of all cities throughout the nati on that are seeking solutions to the problem of unfunded pension liabilities. San Diego's City Charter included a provision that requires a majority vote of all city employees to approve any changes to retirement benefits. Proposition B called for that provision to be eliminated from the City Charter. (Prop. B) The ballot measure was intended to create a voter-supported mandate, granting the Mayor and the City Council authority to modify the City’s pension plans. These make up a major part of the compensation packages of city government workers.If the City denies its employee’s voting rights over control of their pensions, such a move could have serious property right implications. Implementation of such a plan may lead to very costly legal battles – for reasons we have explored in previous chapters. Among the most fundamental of employee benefits upon which the vast majority of U. S. workers have come to rely is the Social Security system, which we discussed in Chapter III. Social Security ensures a degree of financial stability to retired workers, or in the event of a disabling injury or disease that would prevent a worker from earning a living.This basic employee benefit has been a part of American workers’ life since passage of the Social Security Act of 1935. â€Å"The act instituted a system of mandatory old-age insurance, issuing benefits in proportion to the previous earnings . . . and establishing a reserve fund financed through the imposition of payroll taxes on employers and employees. † (Farlex) But what many voters may not have realized when they supported Proposition B in June of 2012, is that participation in Social Security is among the sacrifices San Diego employees made in accepting careers with the City.As explained in Chapter III, while virtually all private sector employers are required by law to participate in Social Security for the benefit of their employees, only some local government entities are exe mpt. The City of San Diego elected to withdraw from Social Security participation in 1982, and since then has not paid Social Security payroll taxes. Instead, San Diego and many similarly situated municipalities provide retirement and disability related financial security to its employees through the City’s pension plan.San Diego City employees are only eligible to receive Social Security retirement benefits if they worked in covered employment other than for the City of San Diego, or worked for the City prior to 1982. Instead, San Diego’s employees are covered only by the public retirement system provided by the City. Public employees in many other cities across the nation work under similar circumstances. But since the vast majority of voters are covered by Social Security, it likely does not occur to them that local government workers are not eligible.While pension reform became a political football in San Diego’s 2012 mayoral campaign, pension issues have pl agued the City of San Diego for over a dozen years. One of the four mayoral candidates, City Councilmember Carl DeMaio, wrote and promoted Proposition B, which was placed on the ballot for the presidential primary election held on June 5, 2012. Much controversy surrounded this ballot measure, following allegations that the City had circumvented the legally required process of meeting and conferring with its labor unions.Both outgoing Mayor Jerry Sanders and City Councilmember Carl DeMaio openly claimed authorship of the ballot initiative. Mr. DeMaio made it a key element of his mayoral campaign. But when the City was challenged as to its failure to negotiate with the City’s union concerning proposed reforms, they both claimed the initiative was citizen-initiated, and not an action of the City. Since both the mayor and a prominent member of the City Council each played a major role in the authorship and promotion of the initiative, it seems difficult to legitimize the claim th at this was not an official action of the City.As the ballot measure was presented to the voters, however, supporters of the initiative failed to mention or remind voters that San Diego’s pension plan had replaced Social Security for City employees 30 years before. Had voters understood the full ramifications to City workers, and the fact that they are not covered by Social Security, the election results on Proposition B may have been different. Indeed, had the voters who signed petitions to have the measure placed on the ballot known this vital detail, some may have withheld their signature.Promoters carefully avoided any discussion of Social Security as they cajoled voters to pass the measure, while opponents also failed to adequately stress the Social Security implications. Legal challenges were brought in the courts, charging that the City violated its legal obligation under the Meyers-Milias-Brown Act to meet and confer with the City’s unions regarding provisions of the ballot initiative. The City won the first round in this battle, succeeding in getting the measure placed on the June 2012 ballot. In San Diego Municipal Employees Association v.The Superior Court of San Diego County (San Diego County Superior Court No. 37-2012-00092205-CU-MC-CTL), the Court of Appeal for the Fourth Appellate District overruled that decision, but too late to have any impact. That decision came on June 19, 2012, two weeks after the election. The suggestion that San Diego’s Proposition B had a questionable legislative history, or that it was improperly brought to a public vote, is not to imply that pension reform is unnecessary, in San Diego or anywhere else. But Proposition B may not be the panacea San Diego voters were led to expect.There may be other actions San Diego can take to address its pension problems – actions that would be both more effective and more fair to City employees and taxpayers alike. Several such potentially more sensible app roaches to the problem were mentioned by Congressman Bob Filner, the only one among San Diego’s four mayoral candidates who resisted Proposition B. Congressman Filner recognized the proposition’s shaky legal foundation, and acknowledged that such a reform plan may meet with constitutional challenges we will explore in the next chapter.Proposition B involved several elements. One part of Proposition B imposes a wage freeze. Curiously, however, even after the wage freeze was announced, Mayor Sanders authorized pay raises for several members of his administration, totaling nearly $45,000 per year. Union officials might wonder why austerity measures like wage freezes apply to represented employees, but apparently not to another class of employees. If serious belt-tightening is called for, the City might do well to apply such measures universally.To expect the burden to be borne by the City’s unionized workers, but not by management employees, does not do much to pro mote labor peace. The proposition also modifies the police pension plan, raising the retirement age and lower the maximum benefit. Pension benefits for newly hired public safety workers would be reduced from a maximum of 90% to a lower cap of 80% of pre-retirement earnings. Key among the changes imposed by Proposition B is replacing the City’s Defined Benefit pension plan with a 401(k) style Defined Contribution plan that make no financial security guarantees.These would be for all new employees who are not a part of the Police Department. As to Social Security, close reading of Proposition B reveals that its author acknowledges the fact that City employees are not presently covered. It is suggested that the City may open the option for employees to become covered by Social Security, but that it is the intention of the City to maintain its safe harbor exemption from Social Security participation. In this respect San Diego’s Proposition B approach to pension reform may have a fatal flaw.Recall from our discussion of Social Security that municipalities can maintain exemption from participation in Social Security, but only if its pension plan provides benefits comparable to those available under Social Security. For the past 30 years the City’s Defined Benefit pension plan has fulfilled that requirement. The question is, will the 401 (k) style Defined Contribution plan proposed under Proposition B, meet the same stringent requirements? Unless the plan provides a level of benefits at least as comprehensive as Social Security’s Old-Age, Survivors, and Disability Insurance (OASDI), the answer is likely no.Defined Benefit Pension plans base pension benefits as a guaranteed fixed percentage of pre-retirement income, determined by a benefit formula that considers both rates of pay and years of service. These benefits are paid for by employer and employee contributions to the pension fund, and also by the investment income derived from the fu nd. When fund investments do well, contributions required from the employer are lessened. When investment income suffers, greater contributions are required from the employer to meet fund obligations.Defined Contribution Plans, in contrast, do not feature benefit guarantees, but rather base their security in a known fixed cost for the amounts paid into the plan. (Bennett-Alexander, p. 774) Defined Contribution plans may seem attractive from the point of view of the employer, but for the worker it means financial uncertainty. Eliminating the financial security features of Defined Benefit plans is a major change from long-standing past practice in San Diego and in cities similarly situated.The principle of past practice may give yet another basis upon which unions may mount a challenge to such a drastic change as to eliminate participation in Defined Benefit plans. Defined Benefit Pension Plans account for nearly 73% of union-negotiated retirement plans across the Nation, particularly in the public sector. (Carrell, p. 329) Income maintenance plans – pensions and other employee benefits such as severance pay, death and disability insurance, wage guarantees, supplemental unemployment plans, and the like – have generally been negotiated over long periods of collective bargaining by employee organizations and unions. Carrell, p. 328). In many cases, such as for San Diego city employees, these negotiated income maintenance plans take the place of programs made available to other workers through Social Security. Based upon one’s term of employment and level of earnings, Social Security’s OASDI provides guaranteed disability and retirement income to covered individuals and their families. Defined Benefit pension plans can be designed to be as good or better than Social Security. Benefits under Social Security are not in any way dependent upon investment returns, and the same is true, by definition, in Defined Benefit pension plans.The very nature of a Defined Benefit plan is that what is defined is the benefit, not the contribution. Benefits are established, and contributions may vary to meet the scheduled benefits. If investment returns fail to fund the plan at sufficient levels to meet plan obligations, the shortfall is simply overcome by making greater contributions to the plan. In a Defined Contribution plan, however, what is guaranteed is not the benefit, but rather the amounts to be contributed. Costs are fixed; benefits are contingent upon the fund’s resources, which come both from contributions and investment earnings.Simply put, benefits are directly dependent upon investment returns, which cannot be guaranteed. Highly compensated employees (HCE) see another attractive feature of 401(k) style retirement plans. Participating in such a plan offers very significant tax benefit, allowing voluntary contributions to accrue free of income taxes. Those workers whose income is lower, however, can neither afford voluntary reductions in pay, nor benefit to the same degree from 401(k) plan participation.From the perspective of lower paid workers, particularly those younger workers who do not sense retirement planning as being pertinent, every dollar an employer pays into a pension plan is a dollar that is not available in this week’s paycheck. While equally true for the highly compensated, that dollar has less significance. As explained in a recent study by the Center for Retirement Research at Boston College, high income workers benefit disproportionately due to higher participation rates, higher contribution rates, and higher tax benefits. Toder and Smith, p. 7) Defined Contribution plans may appear attractive to public employer budget analysts and some highly compensated employees, but they almost certainly fall short of being comparable to Social Security. To make them comparable, contribution rates would likely have to be set so high as to make investment returns unimportant. Sud denly then, Defined Contribution plans lose their attraction, as they may cost even more than the Defined Benefit plans they are intended to replace.That may be even more true considering the attorney and court fees taxpayers may be required to suffer to defend legal and constitutional challenges. During the San Diego mayoral race, candidate Congressman Bob Filner, noted that should Proposition B be implemented, there is a strong likelihood that much of the perceived savings might be spent instead on legal fees defending the lawsuits that would likely follow. Discussing the pension reform problem on the National scene, and the move toward cutting back on pension benefits, Stuart Buck, J. D. as noted, â€Å"[T]he problem is how to do this in a way that is most fair to workers and in a way that is consistent with state or federal Constitutional provisions that prohibit states from impairing the obligations of contracts. † (Buck. ) Chapter V: Legal and Constitutional Hurdles Pow er to grant pensions is not controverted, nor can it well be, as it was exercised by the States and by the Continental Congress during the war of the Revolution; and the exercise of the power is coeval with the organization of the government under the present Constitution, and has been continued without interruption or question to the present time.Justice Nathan Clifford United States Supreme Court United States v. Hall 98 U. S. 343 (1879) The establishment of pensions in recognition of public service is a practice so steeped in tradition as to be considered a right of passage. Any proposal that suggests taking such benefits away from public servants will be met with stern opposition in the courts. There are well-founded statutory, contractual, and constitutional protections that make it difficult for cities or other political subdivisions to impose pension reforms. The U. S.Constitution has several clauses that can be interpreted to protect pensions. Numerous State constitutions of fer similar protections. San Diego Pension Issues: The City of San Diego, California, presents an interesting backdrop for the discussion of the legal and constitutional implications of pension reform. During the past decade the City of San Diego incurred millions of dollars in legal expenses dealing with lawsuits stemming from scandalous pension dealings and futile attempts to make unilateral changes to its pension plans.Such money enriched a few lawyers, but only worked against the interests of the City and its taxpayers. Attempts by the City of San Diego to impose pension reforms again gained attention during the 2012 election year. One of the City’s mayoral candidates, City Councilmember Carl DeMaio, wrote a ballot proposition known as the â€Å"Comprehensive Pension Reform Initiative,† making pension reform the basis of his campaign. Of the four candidates in the 2012 San Diego mayoral race, only Congressman Filner seemed to acknowledge the legal and constitutiona l issues applicable to pension reform.During the campaign, candidate Bob Filner, a 20 year veteran of the U. S. House of Representatives, predicted that should Mr. DeMaio’s Proposition B pass voter approval, its implementation would be met by legal and constitutional challenges that may cost the City dearly to defend. Mr. Filner also noted that, â€Å"Proposition B does nothing to reduce the current pension deficit, it takes retirement security from employees who are not in the Social Security system – and it will result in years and years of more political wrangling and litigation over its legality and implementation. (Filner) Specifically, the legal implications of Proposition may involve charges of breach of contract. Under California law, employers enter into an implied and enforceable contract with employees as of the date of hire, with respect to the terms and conditions of employment. Employee benefits, including pensions, that are promised as an inducement to accept em