The McCarthy Era and the Salem Witch Trials :: Psychology, Social Issues, Persuasive

The McCarthy Era and the Salem Witch Trials The McCarthy era is very similar to the Salem Witch trials. They are both similar, because they both dealt with hysteria. Hysteria is an uncontrollable fear or outburst of emotion. Both things had to do with people accusing each other of people being communist, and people being witches. The McCarthy era, took place in the twentieth century. It had to do with people thinking that other people were communist. Since people thought that others were communist, they accused them of committing communism. Communism is, when people don't follow what the government says. The people that were accused of being communist, were persecuted by other people in the community. Then they were put to death. The U.S. senator Joseph Raymond McCarthy was the man who was against the rising of communism. His revolts against communism gave birth to the term McCarthyism. The Salem Witch trials took place in the seventeenth century in Salem, Massachusetts. They were considered to be America's most notorious episode of witchcraft hysteria. As in the McCarthy era, people who were even accused of being witches were persecuted. Many innocent people were killed because of the result of false accusations and many other women were put through many trials to determine if they were witches. Witches were considered outcasts of society. It was also considered a hysteria because it was blown out of proprtion. Much of this hysteria soon ended due to the sermon delivered by Cotton Mather. In his statement he argued against the mass convictions of innocent people. Some clergy finally decided to listen to his ideas and many of the accused were released from jail by the decision of the governor and because jails were overflowing. Hysteria has no place in a society because it is wrong. It causes chaos and confusion and in these cases death.

Accountants’ Position

Accountants are in a position to provide advice to business owners to determine which organization structure is best for their particular business venture. Imagine that you were approached by a friend or relative interested in starting a specialty business to design men and women clothing. Discuss the advantages and disadvantages of at least two (2) forms of business structures. Make a recommendation regarding the structure your friend or relative should use based on this particular venture. Explain your rationale.Based on your recommendation regarding the appropriate business structure, explain the major advantages and disadvantages of the business owner with minimal accounting experience maintaining the company's books instead of hiring an accountant. Discuss the major impact to the users of accounting statements if the statements are prepared in error. Provide support for your position. The first business structure that I would recommend, would be a partnership I would inform them that general partnerships consist of two or more partners who are both responsible for the business.They share the assets and profits, as well as the liabilities and management responsibilities for running the business. Some benefits of general partnerships is their simplicity and flexibility. General partnerships are usually less expensive to form and require less paperwork and formalities than corporations, limited partnerships or limited liability partnerships. General partnerships can choose a centralized management structure, like a corporation, or a completely decentralized structure, where every partner is actively involved in the management of the business.Other advantages of a general partnership are that the partners can combine resources and share the financial commitment. Some disadvantages to general partnerships, principally liability. General partners are personally liable for the business debts and liabilities. Each partner is also liable for the debts incurred by t he actions of other partners. Because of this potential personal liability, general partnerships are limited in their ability to raise money and attract investors.The second business structure that I would recommend and I think would be most beneficial to both parties would be an LLC (Limited Liability Company). A limited liability company, is a new form of business organization that is certainly worth consideration. It has several features that create favorable tax treatments, as well as protection from personal liability. Since the status of the LLC form of organization varies somewhat from state to state, be certain to find out how your state's law applies.Some of the advantages of an LLC are, LLC allows for an unlimited number of members however, if the LLC has just one owner, it will be taxed as a sole proprietorship. The LLC allows for the special allocation of profits the disproportionate splitting of member profits and losses in different percentages than their respective pe rcentages of ownership. This means that members can enjoy the benefits of receiving profits and writing off losses in excess of their individual ownership percentage.The members enjoy limited liability, which means they are personally protected from any liability of the LLC and successful judgments, as well as from the LLC itself. And just with all advantages there are always disadvantages. Each member's pro-rata share of profits represents taxable income–whether or not a member's share of profits is distributed to him or her. The managing member's share of the bottom-line profit of the LLC is considered earned income, and therefore is subject to self-employment tax.The member’s share of bottom-line profit is not considered earned income because the members are considered to be inactive owners therefore, the members do not qualify for special tax-favored â€Å"fringe benefit† treatment. As a member of an LLC, you are not allowed to pay yourself wages. I would st rongly recommend going with an LLC simple because there is a lot less risk involved. There is a large percentage that businesses fail in the first year, and with that being said you don’t want to lose your business and you personal property too.

The Effects Of Sports Injuries On Young Athletes - 1118 Words

In this day and age, â€Å"Back to school† actually refers to â€Å"Back to sports†. Children become more and more physically active. They enroll in a variety of sports activities, whether in their own school or in community-based sport programs. As a result of this tremendous life-style change in young people, the number of sports related injuries in young athletes is escalating nationwide. Statistics report that sports injuries are the second leading cause of injuries in school. Roughly 60 million children ages 6 to 18 participate in organized sport activites. The number of young athletes seen in hospital emergency rooms for sports-related injuries is approximately 3 million, with additional 5 million athletes who visit their primary care physician. The American Academy of Orthopedic Surgeons reports that 3.5 million children are treated for sports injuries each year - roughly half of them suffering from overuse injuries. The organization Safe Kids Worldwide reports that every 25 seconds a young athlete visits the emergency room due to a severe sports injury. With these alarming numbers in mind, an increase in children’s safety while playing sports is inevitable. While regular physical activities benefit the normal and healthy growth in children, they can be extremely harmful if the level of activity becomes overly intense or extreme. â€Å"Today, children start with competitive sports as early as age 6 or 7. I applaud their discipline and determination to be healthy and physicallyShow MoreRelatedThe Price of Concussions in Sports1084 Words   |  4 Pagesof brain injuries in the National Football League. The film devotes most of its attention to the story of Mike Webster, who died at the age of fifty as a result of severe brain injuries suffered throughout his playing career. Webster’s story highlights the devastating effect concussions can have in a short timeframe. 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