Siddhartha Essay -- essays research papers

In the days of Siddhartha, there were different ways of achieving the Enlightenment. Learning about the Enlightenment couldn’t be taught with words, but can be taught mentally, and individually. Siddhartha went on a voyage to achieve enlightenment and finally learned about it. It all takes place in ancient India where he lived with his father who is a Brahmin.   Ã‚  Ã‚  Ã‚  Ã‚  Siddhartha was a handsome man who lived with his father in ancient India. Everyone in the village wants Siddhartha to become a Brahmin like his father. Govinda, who is Siddhartha’s best friend, together they perform all the rituals of religion and does all the rituals which bring him peace and happiness. Siddhartha doesn’t want to become like his father, he feels that his father and the elders of the village have not achieved enlightenment and he feels if he keeps living with his father, he will never learn. Siddhartha longs for something more, that the elders haven’t done. Siddhartha and Govinda want answers for the achievement of the enlightenment. One day, Samanas passed through the town begging for food. Samanas believed enlightenment can be reached through asceticism. Siddhartha believes that the Samanas can provide him with some answers. Siddhartha then joins the Samanas even though his father doesn’t want him to join. Govinda als o wants to find a path to enlightenment, and he joins Siddhartha in his new life. Siddhartha adjusts quickly to the ways of the Samanas. The Samanas have be...

The Narcissistic Willy Loman in Death of a Salesman :: Death Salesman essays

The Narcissistic Willy Loman in Arthur Miller's Death of a Salesman    Many dilemmas throughout the recent decades are repercussions of an individual's foibles. Arthur Miller represents this problem in society within the actions of Willy Loman in his modern play Death of a Salesman. In this controversial play, Willy is a despicable hero who imposes his false value system upon his family and himself because of his own rueful nature, which is akin to an everyman. This personality was described by Arthur Miller himself who "Believe[s] that the common man is as apt a subject for a tragedy in its highest sense as kings were" (Tragedy 1). An additional segment of his common human nature is Willy's self-centeredness. Although one might say that the American Dream is imposed upon him by the society, Willy himself creates his dream. Willy supports this claim when he praises Dave Singleman's career to Howard: "And when I saw that, I realized that selling was the greatest career a man could want" (Miller 81). His nostalgia for a non-existing future is also proven by the fact that no one else in his environment has a similar, impossible dream: "If he were not wearing the rose colored glasses of the myth of the American Dream, he would see that Charley and his son are successful because of lifelong hard work and not because of the illusions of social popularity and physical appearances" (Spark 11). Surely the false ego and pride predicted to come from his assured success are the bridges that prevents Willy from seeing through his fake dream, pushing him to persuade the rest of his family to worship it along with him. Biff sadly bites the apple when he realizes his fate: Willy! I ran down eleven flights with a pen in my hand today. And suddenly I stopped, do you hear me? And in the middle of that building and I saw--the sky. I saw the things that I love in this world. The work and the food and the time to sit and smoke. And I looked at the pen and said to myself, what the hell am I grabbing this for? Why am I trying to become what I don't want to be?

Activism Awareness Essay

Do you think celebrity activism is a positive or negative thing? That’s the question. To me, I think celebrity activism has a very positive effect on society and should become more popular. More celebrities should become activists because activists have a long successful history, celebrity activism helps draw attention to all different kinds of issues & activism gives celebrities an opportunity to use their wealth for the good of something greater than themselves. Celebrity activism really helps out the less fortunate and gives back to the community. Since a lot of celebrities got their fame from the fans & paparazzi, they should be thanking them anyways. As you can see, celebrity activism should be applauded as it stimulates awareness and attracts attention to all different kinds of purposes. First off, celebrity activists have been successful for a while. According to the authors of the article, celebrities have a â€Å"long history of using their fame to support their favorite causes and charities,† which shows that is has been successful. (Chittom) This is an important statement because it shows that celebrities that actually devote time to helping out causes and events result in a strong and positive way. Since celebrity activism has been around for a while, that must mean something. Activism wouldn’t be around for this long if it was pointless and is ineffective on society. For example, the article states that in the 1980s the overnight success of Band Aid and USA for Africa raised significant funds for famine relief in Africa. If that much progress was made in the 1980s, imagine how big of an effect celebrity activism has on the world today. Secondly, celebrity activism helps raise awareness for many different causes. This being said, celebrity activism helps draw attention to â€Å"environmental, medical, political, and social issues.†(Chittom) One well known activist who raised awareness for all kinds of categories is an Irish singer, Bono. He was part of a music group called Band Aid. The group had a top selling single and all profits went to famine relief in Ethiopia. In two decades, Bono has become the busiest and most involved celebrity activists. Bono has been involved in raising awareness for multiple of the categories I listed above, along with a whole bunch of other activists. So if people think celebrity activism only helps out only one cause, they’re wrong. As you can see, celebrity activism helps out a big variety of problems and issues. Lastly, celebrity activism gives celebrities a chance to use their fame for something else besides benefiting themselves. Activism is â€Å"an opportunity for celebrities to use their wealth and notoriety for something greater them themselves.† (Chittom) This means that way too many celebrities care about themselves. They don’t give any consideration for the people who are less fortunate than they are. Maybe they don’t have the time, but they might just be ignorant instead. Activism allows celebrities to get involved and work for something to help make a difference for others. So, the bottom line is if celebrities chose activism, it would let them help out other people instead of just caring about themselves. Now, celebrities lack at being spokespeople for events because their busy careers and lifestyles doesn’t allow them to fully commit or it results in celebrities showing â€Å"negative publicity.† (Belanger) This being said does weaken my argument and point of view because it is all true. A lot of celebrities don’t have spare time whatsoever. Some celebrities have every day of their life planned for the next year ahead or maybe even more than that. But being said from the two authors who said this, they also stated that there is a positive side to activism, since they have such a â€Å"high profile status,† (Belanger) they can bring attention to many kinds of causes. So even though celebrities might not be fully committed, even a little bit of dedication can help make a change. To sum everything up, celebrity activism is a very good thing and increase and become more common. Celebrities should consider participating in activism because it really does help in giving back to society. Since celebrities are so popular, it can help draw attention to events that originally not get a lot of attention. Now that you’ve hear my argument, do you think celebrity activism is a positive or negative thing?

Isotopes and Their Uses

Isotopes Any of two or more forms of a chemical element, having the same number of protons in the nucleus, but having different numbers of neutrons are called isotopes. Some isotopes are unstable, especially those with a lot of neutrons compared to the number of protons in the nucleus. These isotopes tend to eject some particles, in the form of radiation, until a stable nucleus is produced; this is called the radioactive decay. Four isotopes as well as their uses are mentioned subsequently. Americium: Americium is a silvery metal, which corrodes slowly in air and is soluble in acid. It has the isotopes: Am-243, Am-242 and Am-241, with a half-life of 432 years, which was the first isotope to be isolated. The isotope Am-241  decays by  emitting alpha particles and intense gamma radiation to become neptunium-237. Americium (in combination with beryllium) is also used as a neutron source in non-destructive testing of machinery and equipment, and as a thickness gauge in the glass industry. However, its most common application is as an ionization source in smoke detectors, and most of the several kilograms of americium made each year are used in this way. One gram of americium oxide provides enough active material for more than  three million  household smoke detectors. Krypton: Krypton 85 (Kr-85) is a radioisotope of krypton. It is a radioactive gas found in the atmosphere and produced by nuclear explosions, nuclear power plants, volcanoes and earthquakes. Krypton-85 is odorless, colorless and tasteless and emits low-level radiation levels of both gamma and beta rays. Krypton-85 is usually produced in gas mixtures with argon or xenon to improve the ionization in light bulbs by reducing their starting voltage. It also is used in plasma displays, spark gaps and for leak detection. Strontium: Strontium-90 is a radioactive isotope, with a half-life of 28. 8 years. Sr-90 finds extensive use in medicine and industry, as a radioactive source for superficial radiotherapy of some cancers. Controlled amounts of this isotope can be used in treatment of bone cancer. As the radioactive decay of strontium-90 generates significant amount of heat, it is used as a heat ource in radioisotope thermoelectric generators, this is a device where heat released by the decay of a radioactive material is converted into electricity. It is also used as a radioactive tracer in medicine and agriculture. Thorium: Thorium-230 is a radioactive isotope of thorium, which can be used to date corals and determine ocean current flux. Ionium was a name given early in the study of radioa ctive elements to the Th-230 isotope produced in the decay chain of U-238 before it was realized that ionium and thorium are chemically identical. The symbol Io was used for this supposed element.

Analyzing Financial Statements

Analyzing Financial Statements Elizabeth Black HSM/260 October 16, 2011 Denise Lindley University of Phoenix Analyzing Financial Statements XYZ Corporation Years 2003/2004/2002 (Respectively Listed One Page after Another) 2003 Current Ratio| | | | | | | | | | | | | | | | | Current Ratio =| Current Assets| | $82,058. 00 | | | 0. 87| | | Current Liabilities| | $93,975. 00 | | | | | | | | | | | | | | | | | | | | | | Long-Term Solvency Ratio| | | | | | | | | | | | | | | | Long-Term Solvency Rate = | Total Assets| $359,863. 00 | | | 1. 39| | | | Total Liabilities| $259,979. 00 | | | | | | | | | | | | | | | | | | | | | Contribution Ratio| | | | | | | | | | | | | | | | | Contribution Ratio=| Largest Revenue Source| $632,889. 00 | | | 0. 51| | | Total Revenues| | $1,244,261. 00 | | | | | | | | | | | | | | | | | | | | | | Programs and Expense Ratio| | | | | | | | | | | | | | | | Programs/Expense Ratio= | Total Program Expenses| $865,692 | | 0. 66| | | | Total Expenses| | $1,316,681. 00| | | | | | | | | | | | | | | | | | | | | General and Management and Expense Ratio| | | | | | | | | | | | | | | | Total General and Management Expenses| $ 450,989| | 0. 4| | | Total Expenses| | | $1,316,681. 00 | | | | | | | | | | | | | | | | | | | | | Revenue and Expense Ratio| | | | | | | | | | | | | | | | Revenue/Expense ratio= | Total Revenues| | $1,244,261. 00 | | 0. 95| | | | Total Expenses| | $1,316,681. 00 | | | | | | | | | | | | Fund Raising/Expense Ratio| | | Total Fund-Raising Expenses| | | $79,888. 00| | . 06| (Note on this Page)Total Expenses $1,316,681. 00 (Please note), There is no category for fund raising expenses, so I took the figure in the â€Å"Other† column. 2004 Current Ratio| | | | | | | | | | | | | | | | Current Ratio =| Current Assets| | $302,902. 00 | | | 0. 90| | | Current Liabilities| | $337,033. 00 | | | | | | | | | | | | | | | | | | | | | | Long-Term Solvency Ratio| | | | | | | | | | | | | | | | Long-Term Solvency Rate = | Total Assets| $699,004. 00 | | | 2. 06| | | | Total Liabilities| $338,937. 00 | | | | | | | | | | | | | | | | | | | | | | Contribution Ratio| | | | | | | | | | | | | | | | | Contribution Ratio=| Largest Revenue Source| $1,078,837. 00 | | | 0. 51| | | Total Revenues| | $2,191,243. 00 | | | | | | | | | | | | | | | | | | | | | | Programs and Expense Ratio| | | | | | | | | | | | | | | | Programs/Expense Ratio= | Total Program Expenses| $1,410,312. 00 | | 0. 66| | | | Total Expenses| | $1,972,131. 00| | | | | | | | | | | | | | | | | | | | | General and Management and Expense Ratio| | | | | | | | | | | | | | | | Total General and Management Expenses| $ 561,818. 00| | . 29| | | Total Expenses| | | $1,972,131. 00| | | | | | | | | | | | | | | | | | | | | Revenue and Expense Ratio| | | | | | | | | | | | | | | | Revenue/Expense ratio= | Total Revenues| | $2,191,243. 00 | | 1. 11| | | | Total Expenses| | $1,972,131. 0 | | | | | | | | | | | | Fund Raising/Expense Ratio| | | Total Fund-Raising Expenses| | | $115,999. 00| | . 06| Total Expense $1,972,131. 00 2002 Current Ratio| | | | | | | | | | | | | | | | | Current Ratio =| Current Assets| | $104,296. 00 | | | 0. 75| | | Current Liabilities| | $139,017. 00 | | | | | | | | | | | | | | | | | | | | | | Long-Term Solvency Ratio| | | | | | | | | | | | | | | | Long-Term Sol vency Rate = | Total Assets| $391,270. 00 | | | 1. 26| | | | Total Liabilities| $310,246. 0 | | | | | | | | | | | | | | | | | | | | | | Contribution Ratio| | | | | | | | | | | | | | | | | Contribution Ratio=| Largest Revenue Source| $617,169. 00 | | | 0. 53| | | Total Revenues| | $1,165,065. 00 | | | | | | | | | | | | | | | | | | | | | | Programs and Expense Ratio| | | | | | | | | | | | | | | | Programs/Expense Ratio= | Total Program Expenses| $ 716,105. 20 | | 0. 6| | | | Total Expenses| | $1,185,008. 00 | | | | | | | | | | | | | | | | | | | | | General and Management and Expense Ratio| | | | | | | | | | | | | | | | Total General and Management Expenses| $ 468,903. 0 | | 0. 4| | | Total Expenses| | | $1,185,008. 00 | | | | | | | | | | | | | | | | | | | | | Revenue and Expense Ratio| | | | | | | | | | | | | | | | Revenue/Expense ratio= | Total Revenues| | $1,165,065. 00 | | 0. 98| | | | Total Expenses| | $1,185,008. 00 | | | | | | | | | | | | Fundraising /Expense Ratio| | | Total Fu ndraising Expense| | | $117,903. 00| | 0. 1| Total Expense $1,185,008. 00 Synopsis and Ratio Explanations It is very important for organizations to know how well they are doing financially when most efforts are being made to serve clients. It is easy to forget that pouring money into a problem will not fix it unless revenue flows continue or are increased and expenses are controlled. Some of the easiest computations can be made with information retrieved from balance sheets and income statements provided by accountants. Ratios such as the current ratio, long-term solvency ratio, contribution ratio, programs and expense ratio, general and management expense ratio, fund-raising and expense ratio, and revenue and expense ratio can provide a picture of where a company stands now compared to where it was in past years and what may need to be done in the future. The current ratio gives a picture of the liquidity of an agency; the amount of cash and other assets which can be easily accessed for use to pay expenses. The current ratio is expected to be over 1. 0; if it is less, the agency may have problems meeting its obligations. In this scenario, each year the ratio has shown that XYZ is getting closer to 1. 0; 2002 reflected . 75, while by 2004 it has increased to . 90. This means that while it still may make it difficult to pay obligations, the situation has gotten much better. The purpose of the long-term solvency ratio is to provide insight on how well an agency will be able to pay their annual expenses as they come due. The result of the ratio should be at least 1. 0, but the higher the number the better; if it is less than 1. 0, the viability or likelihood of existence is questionable. (Martin, 2001) In 2002, a figure of 1. 26 was acceptable, but in 2004 it has risen to 2. 06; this is a good figure and shows that the organization is improving in its financial planning and will more than likely remain viable. The contribution ratio is used to show to what extent an agency is dependent upon their main funding source. It is best for an organization to have their revenues spread through many sources rather than becoming dependent on only one or two which may or may not fund them in the future. If the figure calculated is above . 5, the agency is overly dependent on one source of revenue. XYZ Corporation needs to look for more sources of funding. Their contribution ratio is . 53 for 2002 and has remained stable in 2003 and 2004 at . 51. While their dependence has dropped a little bit, they are still working in the danger zone. The programs and expense ratio is based upon a standard set by the National Charities Information Bureau (NCIB). This agency provides the standards which show whether or not a program is making or not making the grade as far as how much of programs expenses are in comparison to overall expenses. It is expected that this ratio be a minimum of . 60. In 2002, XYZ Corporation produced a ratio of . 60; in 2003 and 2004, this number raised to . 66. The beginning figure is acceptable, but the rise in ratios for 2003 and 2004 is even better. The general and management xpense ratio identified how much money is spent on administration of the agency in comparison to the total expenses. If the calculated figure is greater than . 35, the organization should begin to cut the costs related to administration. XYZ Corporation has consistently brought their administrative costs down. Beginning in 2002 this organization had a . 40 ratio, which is unacceptable; then in 2004 a figure of . 29 which is wel l within acceptable range. The fund-raising expense ratio basically tells how much money is being spent related to the total expenses in order to raise revenues to be used by the agency. A ratio of over . 15 is a sign that more money is being spent than necessary to raise the funds needed by the agency; this means that less can be spent for essential services. In 2002, XYZ Corporation’s ratio was . 1, which is within acceptable limits; in 2003 and 2004, they reduce their amount still farther to . 60. While this rate is very good, it is important to be aware that cutting this ratio too close may actually limit the revenues of the agency; some money needs to be spent to identify and court some funding sources or those potential revenues may be lost. The revenue expense ratio is a very important figure in understanding where an organization stands. This ratio informs the reader whether the agency is making money, losing money, or breaking even. It gives a starting point for making decisions about whether a program should continue, if it should be re-evaluated, or if it should be discontinued. The financial management team should be held accountable to the figures they produce and be able to explain shortfalls or positive changes. The acceptable figure for this ratio is 1. 0 or greater. In 2002, this agency had a ratio of . 8, which is just below acceptable. Through hard work it appears that they have raised this number to 1. 11. This is a big change and shows that XYZ is working to make their organization more stable. Overall, based on these figures, this corporation is taking positive steps towards making their agency viable, effective, and efficient. All of their ratios reflect movement towards acceptable levels and if history predicts future behavior, they will continue to grow and be able to provide services for their clients without fear of insolvency. They do need to work on getting more grantors instead of having one major source of revenue, but even now they have increased to two major donors. This in itself is a major accomplishment. XYZ Corporation Fixed Costs, Variable Costs, and Break-even Point Comparison of Years 2002, 2003, and 2004 (respectively) 2002 Fixed Costs for 2002 in Expenses: Rent and Utilities| $150,000. 00 | Telephone| $24,000. 00 | Management and other| $351,000. 00 | Total Fixed Costs| $525,000. 00| Variable Costs for 2002 in Expenses: Other Expenses $117,903. 00 Payroll and benefits| $417,004. 00 | Supplies| $125,101. 20 | Total Variable Costs$660,008. 20 Rounded to $660,008. 00 Per Appendix D What is the BEP for the program since we see that they were in the red for the year? Total Fixed Costs = $525,000 Total Variable Costs = $660,008 Revenue per Customer = Total Revenue/Total Customers $1,165,065. 00/5962 = $ 195. 42 Variable Cost per Customer = $660,008/5962 = $110. 70 BEP = Total Fixed Costs/ (Revenue per Customer – Variable Costs per Customer) BEP = $525,000/($195. 42 – $110. 70) = $525,000/ $84. 72 = 6196. 88Rounded to 6197 2003 Fixed Costs Rent and Utilities $150,000 Telephone 24,000 Management and Other 371,101 $545,101 Variable Costs Payroll and Benefits $520,069 Supplies 171,623 (rounded up the $. 77) Other Expenses 79,888 $771,580 Break-Even Point Total Fixed Costs = $545,101 Total Variable Costs = $771,580 Revenue per Customer = Total Revenue/Total Customers $1,244,261. 00/6821 = $182. 42 Variable Cost per Customer = $771,580/6821 = $113. 12 BEP = Total Fixed Costs/ (Revenue per Customer – Variable Costs per Customer) BEP = $545,101/($182. 2-113. 12) = $545,101/ $69. 30 = 7866Rounded to 7,866 because there is no way to have a partial person and at 7865, we will not make break-even. 2004 Fixed Costs: Rent and Utilities $150,000 Telephone 24,000 Management and other 445,819 619,819 Variable Costs: Payroll and Benefits $915,787 (rounded down) Supplies 320,526 (rounded up) Other Expenses 115,999 $1,352,312 Total Fixed Costs = $619,819 Total Variable Costs = $1,352,312 Revenue per Customer = Total Revenue/Total Customers 2,191,243/11,822 = $185. 35 Variable Cost per Customer = $1,352,312/11822 = $114. 39 BEP = Total Fixed Costs/ (Revenue per Customer – Variable Costs per Customer) BEP = $619,819/($185. 35 – $114. 39) = $619,819/70. 96 = 8,735Rounded to 8,735 Budgeting There are three basic types of budgeting which apply to human service organizations; line item, performance, and program budgets. Deciding which method will be best for a given agency depends on what information they wish to retrieve and from perspective they wish to look at revenues and expenditures. By listing the advantages and disadvantages of each method, a inancial management professional or Executive Director may make the appropriate decision on which format to use. Line budgeting is the most utilized budgeting method because it simplifies how money is allocated and how well each program is controlling expenditures. (Martin, 2001) Because of its simplicity, employees, financial managers and laymen can readily identify key pieces of information. Financial control is the basic purpose for this type of budgeting. Line item budgets are easy to prepare, easy to justify and easy to understand. They provide specific information as to where money is allocated and for what purposes. There are two major disadvantages to line item budgeting; lack of relationship between the budget, objectives, and the outcome of the program. The second disadvantage is that there is no real way to estimate what the future holds; line item budgets are always based on historical data which may not properly reflect the current situation. The purpose of â€Å"performance budgeting is to relate agency expenses to programs by determining (a) a program output (or unit of service) performance measure, (b) the total program cost, and (c) the cost per output of service. (Martin, 2001) The advantages to this type of budget program are similar to program budgets; with the difference being the concentration of quantity over quality. Being able to know how much a particular output costs gives managers a real picture how much is being spent to provide client services. If adjustments need to be made, they can do so as the program advances or declines in services rendered. This method addresses no t only how a budget will be broken down for departments, but also the efficiency of what departments are meeting their budgetary goals while serving the most clients (based on how outcomes are represented). Fixed costs are added into the budget line items. A disadvantage of performance budgets are that while they do show how many clients are services and at what cost, they do not concern themselves with quality. If quality of service is not a concern then it shows people as numbers, rather than as important beings we are supposed to serve. The other major disadvantage is that calculations can be difficult and require more computer input than the basic line-item type budget. While many calculations can be done by hand, many also need more complex programs to provide appropriate data. Program budgets are concerned with an agency’s activities rather than its expenditures. The cost per outcome is the main concentration of the financial manager and gives information about the success or failure of the program. This is perhaps the best type of budgeting for agency’s that need to know whether they should continue, reorganize, or discontinue their program. The major advantages to this type of budgeting are that it is easier to evaluate programs since costs are tied to results, priorities may be changed quickly and with a minimal amount of work, and programs are broken down into smaller, more manageable budget units. This type of budget concentrates of effectiveness, not just efficiency. The disadvantage is that it is difficult to get all to agree what an acceptable outcome will be for budgetary purposes. The fact exists that if an outcome is only defined as a specific ending, major positive changes in a client’s case may be overlooked as not an outcome. Another disadvantage is that the analysis can be time consuming and difficult. To understand the data which is produced, most people would have to have an accounting background or someone who can explain the reports to them. Fund-Raising—Traditional versus Non-Traditional Organizations from everywhere are begging for funding to keep their programs going and expand services they can offer to their clients. Traditional sources such as government grants, private donor grants (individual or corporate), annual support mailings, and the United Way may offer some assistance, but the reality is that money is a limited commodity and all agencies need more of it. While each type of traditional funding may allow only certain types of programs or projects which target specific groups based on acceptance criteria, there are others that give general funding. The process to receive these funds may involve grant writing, volunteers to send out mailers, and liaisons with other agencies; paperwork and attention to detail are very important in attaining these types of funding. Non-traditional methods arise from much different styles and perspectives. While the â€Å"chunks† of money may be smaller, they do have benefits that more traditional methods offer. We all hate telemarketers, but how would we feel about children from our church calling about a pizza sale to benefit their summer program? The pizzas could be bought in bulk under a discount program that companies offer and then picked up at the church on a given day. Most would probably spend money to help people they know earn money for a good cause. A second non-traditional method of fund-raising is to community rummage sale. Most people have lots of good â€Å"stuff† that they think has value, but have little time or inclination to have a yard sale. By donating these goods to an organization to sell at a community rummage sale, individuals may be given a donation credit on their taxes, clean out their garages, and help the agency make much needed money. Funds that are raised in this manner are not paperwork intensive (in fact, other than writing up posters, there is none) and funds are not required to be spent on an identified program or project. Conclusion After reviewing the financial documents and ratios of XYZ Corporation, it is clear that they are making solid business decision in how their money is spent and how revenue is raised. Most calculations show that their situation has improved since the initial reports of 2002. If history is any indicator of what will follow in the future, they should be able to sustain their growth and perhaps even expand. They have increased the number of clients served while at the same time keeping their budget under control. The only area that really needs improvement is the revenue dependency aspect of their budget. Being too dependent on one funder can spell disaster for any organization. XYZ has made headway in this department by getting the majority of their funds from two agencies instead of just one, but it would serve them to continue to diversify their revenue sources. Hopefully, this corporation will continue to provide quality services to their clientele far into the future and continue to remain solvent. References Martin, L. (2001). Financial management for human service administrators. Needham Heights, MA: Allyn & Bacon. Analyzing Financial Statements Analyzing Financial Statements Elizabeth Black HSM/260 October 16, 2011 Denise Lindley University of Phoenix Analyzing Financial Statements XYZ Corporation Years 2003/2004/2002 (Respectively Listed One Page after Another) 2003 Current Ratio| | | | | | | | | | | | | | | | | Current Ratio =| Current Assets| | $82,058. 00 | | | 0. 87| | | Current Liabilities| | $93,975. 00 | | | | | | | | | | | | | | | | | | | | | | Long-Term Solvency Ratio| | | | | | | | | | | | | | | | Long-Term Solvency Rate = | Total Assets| $359,863. 00 | | | 1. 39| | | | Total Liabilities| $259,979. 00 | | | | | | | | | | | | | | | | | | | | | Contribution Ratio| | | | | | | | | | | | | | | | | Contribution Ratio=| Largest Revenue Source| $632,889. 00 | | | 0. 51| | | Total Revenues| | $1,244,261. 00 | | | | | | | | | | | | | | | | | | | | | | Programs and Expense Ratio| | | | | | | | | | | | | | | | Programs/Expense Ratio= | Total Program Expenses| $865,692 | | 0. 66| | | | Total Expenses| | $1,316,681. 00| | | | | | | | | | | | | | | | | | | | | General and Management and Expense Ratio| | | | | | | | | | | | | | | | Total General and Management Expenses| $ 450,989| | 0. 4| | | Total Expenses| | | $1,316,681. 00 | | | | | | | | | | | | | | | | | | | | | Revenue and Expense Ratio| | | | | | | | | | | | | | | | Revenue/Expense ratio= | Total Revenues| | $1,244,261. 00 | | 0. 95| | | | Total Expenses| | $1,316,681. 00 | | | | | | | | | | | | Fund Raising/Expense Ratio| | | Total Fund-Raising Expenses| | | $79,888. 00| | . 06| (Note on this Page)Total Expenses $1,316,681. 00 (Please note), There is no category for fund raising expenses, so I took the figure in the â€Å"Other† column. 2004 Current Ratio| | | | | | | | | | | | | | | | Current Ratio =| Current Assets| | $302,902. 00 | | | 0. 90| | | Current Liabilities| | $337,033. 00 | | | | | | | | | | | | | | | | | | | | | | Long-Term Solvency Ratio| | | | | | | | | | | | | | | | Long-Term Solvency Rate = | Total Assets| $699,004. 00 | | | 2. 06| | | | Total Liabilities| $338,937. 00 | | | | | | | | | | | | | | | | | | | | | | Contribution Ratio| | | | | | | | | | | | | | | | | Contribution Ratio=| Largest Revenue Source| $1,078,837. 00 | | | 0. 51| | | Total Revenues| | $2,191,243. 00 | | | | | | | | | | | | | | | | | | | | | | Programs and Expense Ratio| | | | | | | | | | | | | | | | Programs/Expense Ratio= | Total Program Expenses| $1,410,312. 00 | | 0. 66| | | | Total Expenses| | $1,972,131. 00| | | | | | | | | | | | | | | | | | | | | General and Management and Expense Ratio| | | | | | | | | | | | | | | | Total General and Management Expenses| $ 561,818. 00| | . 29| | | Total Expenses| | | $1,972,131. 00| | | | | | | | | | | | | | | | | | | | | Revenue and Expense Ratio| | | | | | | | | | | | | | | | Revenue/Expense ratio= | Total Revenues| | $2,191,243. 00 | | 1. 11| | | | Total Expenses| | $1,972,131. 0 | | | | | | | | | | | | Fund Raising/Expense Ratio| | | Total Fund-Raising Expenses| | | $115,999. 00| | . 06| Total Expense $1,972,131. 00 2002 Current Ratio| | | | | | | | | | | | | | | | | Current Ratio =| Current Assets| | $104,296. 00 | | | 0. 75| | | Current Liabilities| | $139,017. 00 | | | | | | | | | | | | | | | | | | | | | | Long-Term Solvency Ratio| | | | | | | | | | | | | | | | Long-Term Sol vency Rate = | Total Assets| $391,270. 00 | | | 1. 26| | | | Total Liabilities| $310,246. 0 | | | | | | | | | | | | | | | | | | | | | | Contribution Ratio| | | | | | | | | | | | | | | | | Contribution Ratio=| Largest Revenue Source| $617,169. 00 | | | 0. 53| | | Total Revenues| | $1,165,065. 00 | | | | | | | | | | | | | | | | | | | | | | Programs and Expense Ratio| | | | | | | | | | | | | | | | Programs/Expense Ratio= | Total Program Expenses| $ 716,105. 20 | | 0. 6| | | | Total Expenses| | $1,185,008. 00 | | | | | | | | | | | | | | | | | | | | | General and Management and Expense Ratio| | | | | | | | | | | | | | | | Total General and Management Expenses| $ 468,903. 0 | | 0. 4| | | Total Expenses| | | $1,185,008. 00 | | | | | | | | | | | | | | | | | | | | | Revenue and Expense Ratio| | | | | | | | | | | | | | | | Revenue/Expense ratio= | Total Revenues| | $1,165,065. 00 | | 0. 98| | | | Total Expenses| | $1,185,008. 00 | | | | | | | | | | | | Fundraising /Expense Ratio| | | Total Fu ndraising Expense| | | $117,903. 00| | 0. 1| Total Expense $1,185,008. 00 Synopsis and Ratio Explanations It is very important for organizations to know how well they are doing financially when most efforts are being made to serve clients. It is easy to forget that pouring money into a problem will not fix it unless revenue flows continue or are increased and expenses are controlled. Some of the easiest computations can be made with information retrieved from balance sheets and income statements provided by accountants. Ratios such as the current ratio, long-term solvency ratio, contribution ratio, programs and expense ratio, general and management expense ratio, fund-raising and expense ratio, and revenue and expense ratio can provide a picture of where a company stands now compared to where it was in past years and what may need to be done in the future. The current ratio gives a picture of the liquidity of an agency; the amount of cash and other assets which can be easily accessed for use to pay expenses. The current ratio is expected to be over 1. 0; if it is less, the agency may have problems meeting its obligations. In this scenario, each year the ratio has shown that XYZ is getting closer to 1. 0; 2002 reflected . 75, while by 2004 it has increased to . 90. This means that while it still may make it difficult to pay obligations, the situation has gotten much better. The purpose of the long-term solvency ratio is to provide insight on how well an agency will be able to pay their annual expenses as they come due. The result of the ratio should be at least 1. 0, but the higher the number the better; if it is less than 1. 0, the viability or likelihood of existence is questionable. (Martin, 2001) In 2002, a figure of 1. 26 was acceptable, but in 2004 it has risen to 2. 06; this is a good figure and shows that the organization is improving in its financial planning and will more than likely remain viable. The contribution ratio is used to show to what extent an agency is dependent upon their main funding source. It is best for an organization to have their revenues spread through many sources rather than becoming dependent on only one or two which may or may not fund them in the future. If the figure calculated is above . 5, the agency is overly dependent on one source of revenue. XYZ Corporation needs to look for more sources of funding. Their contribution ratio is . 53 for 2002 and has remained stable in 2003 and 2004 at . 51. While their dependence has dropped a little bit, they are still working in the danger zone. The programs and expense ratio is based upon a standard set by the National Charities Information Bureau (NCIB). This agency provides the standards which show whether or not a program is making or not making the grade as far as how much of programs expenses are in comparison to overall expenses. It is expected that this ratio be a minimum of . 60. In 2002, XYZ Corporation produced a ratio of . 60; in 2003 and 2004, this number raised to . 66. The beginning figure is acceptable, but the rise in ratios for 2003 and 2004 is even better. The general and management xpense ratio identified how much money is spent on administration of the agency in comparison to the total expenses. If the calculated figure is greater than . 35, the organization should begin to cut the costs related to administration. XYZ Corporation has consistently brought their administrative costs down. Beginning in 2002 this organization had a . 40 ratio, which is unacceptable; then in 2004 a figure of . 29 which is wel l within acceptable range. The fund-raising expense ratio basically tells how much money is being spent related to the total expenses in order to raise revenues to be used by the agency. A ratio of over . 15 is a sign that more money is being spent than necessary to raise the funds needed by the agency; this means that less can be spent for essential services. In 2002, XYZ Corporation’s ratio was . 1, which is within acceptable limits; in 2003 and 2004, they reduce their amount still farther to . 60. While this rate is very good, it is important to be aware that cutting this ratio too close may actually limit the revenues of the agency; some money needs to be spent to identify and court some funding sources or those potential revenues may be lost. The revenue expense ratio is a very important figure in understanding where an organization stands. This ratio informs the reader whether the agency is making money, losing money, or breaking even. It gives a starting point for making decisions about whether a program should continue, if it should be re-evaluated, or if it should be discontinued. The financial management team should be held accountable to the figures they produce and be able to explain shortfalls or positive changes. The acceptable figure for this ratio is 1. 0 or greater. In 2002, this agency had a ratio of . 8, which is just below acceptable. Through hard work it appears that they have raised this number to 1. 11. This is a big change and shows that XYZ is working to make their organization more stable. Overall, based on these figures, this corporation is taking positive steps towards making their agency viable, effective, and efficient. All of their ratios reflect movement towards acceptable levels and if history predicts future behavior, they will continue to grow and be able to provide services for their clients without fear of insolvency. They do need to work on getting more grantors instead of having one major source of revenue, but even now they have increased to two major donors. This in itself is a major accomplishment. XYZ Corporation Fixed Costs, Variable Costs, and Break-even Point Comparison of Years 2002, 2003, and 2004 (respectively) 2002 Fixed Costs for 2002 in Expenses: Rent and Utilities| $150,000. 00 | Telephone| $24,000. 00 | Management and other| $351,000. 00 | Total Fixed Costs| $525,000. 00| Variable Costs for 2002 in Expenses: Other Expenses $117,903. 00 Payroll and benefits| $417,004. 00 | Supplies| $125,101. 20 | Total Variable Costs$660,008. 20 Rounded to $660,008. 00 Per Appendix D What is the BEP for the program since we see that they were in the red for the year? Total Fixed Costs = $525,000 Total Variable Costs = $660,008 Revenue per Customer = Total Revenue/Total Customers $1,165,065. 00/5962 = $ 195. 42 Variable Cost per Customer = $660,008/5962 = $110. 70 BEP = Total Fixed Costs/ (Revenue per Customer – Variable Costs per Customer) BEP = $525,000/($195. 42 – $110. 70) = $525,000/ $84. 72 = 6196. 88Rounded to 6197 2003 Fixed Costs Rent and Utilities $150,000 Telephone 24,000 Management and Other 371,101 $545,101 Variable Costs Payroll and Benefits $520,069 Supplies 171,623 (rounded up the $. 77) Other Expenses 79,888 $771,580 Break-Even Point Total Fixed Costs = $545,101 Total Variable Costs = $771,580 Revenue per Customer = Total Revenue/Total Customers $1,244,261. 00/6821 = $182. 42 Variable Cost per Customer = $771,580/6821 = $113. 12 BEP = Total Fixed Costs/ (Revenue per Customer – Variable Costs per Customer) BEP = $545,101/($182. 2-113. 12) = $545,101/ $69. 30 = 7866Rounded to 7,866 because there is no way to have a partial person and at 7865, we will not make break-even. 2004 Fixed Costs: Rent and Utilities $150,000 Telephone 24,000 Management and other 445,819 619,819 Variable Costs: Payroll and Benefits $915,787 (rounded down) Supplies 320,526 (rounded up) Other Expenses 115,999 $1,352,312 Total Fixed Costs = $619,819 Total Variable Costs = $1,352,312 Revenue per Customer = Total Revenue/Total Customers 2,191,243/11,822 = $185. 35 Variable Cost per Customer = $1,352,312/11822 = $114. 39 BEP = Total Fixed Costs/ (Revenue per Customer – Variable Costs per Customer) BEP = $619,819/($185. 35 – $114. 39) = $619,819/70. 96 = 8,735Rounded to 8,735 Budgeting There are three basic types of budgeting which apply to human service organizations; line item, performance, and program budgets. Deciding which method will be best for a given agency depends on what information they wish to retrieve and from perspective they wish to look at revenues and expenditures. By listing the advantages and disadvantages of each method, a inancial management professional or Executive Director may make the appropriate decision on which format to use. Line budgeting is the most utilized budgeting method because it simplifies how money is allocated and how well each program is controlling expenditures. (Martin, 2001) Because of its simplicity, employees, financial managers and laymen can readily identify key pieces of information. Financial control is the basic purpose for this type of budgeting. Line item budgets are easy to prepare, easy to justify and easy to understand. They provide specific information as to where money is allocated and for what purposes. There are two major disadvantages to line item budgeting; lack of relationship between the budget, objectives, and the outcome of the program. The second disadvantage is that there is no real way to estimate what the future holds; line item budgets are always based on historical data which may not properly reflect the current situation. The purpose of â€Å"performance budgeting is to relate agency expenses to programs by determining (a) a program output (or unit of service) performance measure, (b) the total program cost, and (c) the cost per output of service. (Martin, 2001) The advantages to this type of budget program are similar to program budgets; with the difference being the concentration of quantity over quality. Being able to know how much a particular output costs gives managers a real picture how much is being spent to provide client services. If adjustments need to be made, they can do so as the program advances or declines in services rendered. This method addresses no t only how a budget will be broken down for departments, but also the efficiency of what departments are meeting their budgetary goals while serving the most clients (based on how outcomes are represented). Fixed costs are added into the budget line items. A disadvantage of performance budgets are that while they do show how many clients are services and at what cost, they do not concern themselves with quality. If quality of service is not a concern then it shows people as numbers, rather than as important beings we are supposed to serve. The other major disadvantage is that calculations can be difficult and require more computer input than the basic line-item type budget. While many calculations can be done by hand, many also need more complex programs to provide appropriate data. Program budgets are concerned with an agency’s activities rather than its expenditures. The cost per outcome is the main concentration of the financial manager and gives information about the success or failure of the program. This is perhaps the best type of budgeting for agency’s that need to know whether they should continue, reorganize, or discontinue their program. The major advantages to this type of budgeting are that it is easier to evaluate programs since costs are tied to results, priorities may be changed quickly and with a minimal amount of work, and programs are broken down into smaller, more manageable budget units. This type of budget concentrates of effectiveness, not just efficiency. The disadvantage is that it is difficult to get all to agree what an acceptable outcome will be for budgetary purposes. The fact exists that if an outcome is only defined as a specific ending, major positive changes in a client’s case may be overlooked as not an outcome. Another disadvantage is that the analysis can be time consuming and difficult. To understand the data which is produced, most people would have to have an accounting background or someone who can explain the reports to them. Fund-Raising—Traditional versus Non-Traditional Organizations from everywhere are begging for funding to keep their programs going and expand services they can offer to their clients. Traditional sources such as government grants, private donor grants (individual or corporate), annual support mailings, and the United Way may offer some assistance, but the reality is that money is a limited commodity and all agencies need more of it. While each type of traditional funding may allow only certain types of programs or projects which target specific groups based on acceptance criteria, there are others that give general funding. The process to receive these funds may involve grant writing, volunteers to send out mailers, and liaisons with other agencies; paperwork and attention to detail are very important in attaining these types of funding. Non-traditional methods arise from much different styles and perspectives. While the â€Å"chunks† of money may be smaller, they do have benefits that more traditional methods offer. We all hate telemarketers, but how would we feel about children from our church calling about a pizza sale to benefit their summer program? The pizzas could be bought in bulk under a discount program that companies offer and then picked up at the church on a given day. Most would probably spend money to help people they know earn money for a good cause. A second non-traditional method of fund-raising is to community rummage sale. Most people have lots of good â€Å"stuff† that they think has value, but have little time or inclination to have a yard sale. By donating these goods to an organization to sell at a community rummage sale, individuals may be given a donation credit on their taxes, clean out their garages, and help the agency make much needed money. Funds that are raised in this manner are not paperwork intensive (in fact, other than writing up posters, there is none) and funds are not required to be spent on an identified program or project. Conclusion After reviewing the financial documents and ratios of XYZ Corporation, it is clear that they are making solid business decision in how their money is spent and how revenue is raised. Most calculations show that their situation has improved since the initial reports of 2002. If history is any indicator of what will follow in the future, they should be able to sustain their growth and perhaps even expand. They have increased the number of clients served while at the same time keeping their budget under control. The only area that really needs improvement is the revenue dependency aspect of their budget. Being too dependent on one funder can spell disaster for any organization. XYZ has made headway in this department by getting the majority of their funds from two agencies instead of just one, but it would serve them to continue to diversify their revenue sources. Hopefully, this corporation will continue to provide quality services to their clientele far into the future and continue to remain solvent. References Martin, L. (2001). Financial management for human service administrators. Needham Heights, MA: Allyn & Bacon.

Assess the view that we are now living in a secular society Essay

Secularization is described by Bryan Wilson as, ‘the process whereby religious thinking, practice and institutions lose social significance’. Contemporary sociologists argue that society is becoming more secular due to science and rationality, the decline of traditional values and the specialized division of labour. This appears to be confirmed by statistics, who claim that church attendance has fallen from 1,200,000 in 1980 to 850,000 in 2001. However, David Barrett has documented the emergence of some 6,300 New Religious Movements since the 1960s and the number of UK Muslims has increased from 40,000 to 1,400,000 which suggest that religion is developing to meet the needs of people in a modern society rather than decreasing altogether. On an international level Gilles Kepel states that there is little evidence of a general trend towards secularization and that in fact there is much evidence, such as the popularity of the Christian New Right in the US, Islamatization movements in Algeria and the Jewish political group Lubavitch in Israel, to suggest a religious revival. Item A agrees with the views of Gilles Kepel and is critical of the secularization thesis. It cites the popularity of churchgoing in the USA (40% of US adults attend church on a Sunday compared to 10% in England), New Age Movements in Western Europe, the growth in fundamentalist movements and the evangelical revival in Latin America as examples of ‘religious health and vitality’. It also mentions the ‘upsurge of ethno-religious conflict in international affairs’, with all recent conflicts such as the Jews and Arabs in the Middle East, the Protestants and Catholics in Northern Ireland and the Muslims, Serbs and Croats in Bosnia all being based on religion. Islamic terrorism has also ensured that religion is consistently at the forefront of current affairs. However, many sociologists have found that religion is incompatible with modern society. Weber predicted desacrilization in his idea of disenchantment, whereby magic and myth would be less important in modern society. Bryan Wilson felt that the rational organisation of society and greater knowledge of the social and physical world have encouraged the development of a rational view, and that due to this religion is difficult to accept as it cannot be quantified, tested or proven. Steve Bruce agreed, claiming that scientific beliefs undermine religion and that technological advances reduce the number of things that need to be explained in religious terms. Bruce also claims that religion has become less important in society as the majority of its previous functions, such as education, health, social welfare and social control have been taken over by other, non-religious, institutions. Bryan Wilson partially supports this view in terms of the loss of the social welfare and control functions, stating that due to societalization the church is no longer a focal point, people no longer rely upon the local priest for advice and cannot decide what to believe due to cultural diversity. David Matin blames disengagement for society allegedly becoming more secular, saying that the wealth, influence and prestige of the church has declined, it is no longer a major employer (one in thirty adults were employed by the church in previous times) and its ideological power has decreased. Functionalist Talcott Parsons disagrees, arguing that although the church may have lost its functions and become disengaged from the state and politics, religion can still be significant in everyday life and encourages shared values in society. However, Bruce did admit that religion is still used as a last resort when all rational and scientific options have been exhausted, stating that, ‘when we have tried every cure for cancer, we pray†¦ ‘. Postmodernists suggest that society has begun to move beyond the scientific rationality of modernity as they have started to mistrust science, due to its failures and negative effects such as disease and global warming. This suggests that the society we are living in is not secular, and will not become so. However, it is difficult to determine the extent to which society has become more secular. Although statistics suggest that this is the case, with church attendance decreasing from 40% in 1850 to 8% in 2000 and the amount of Christians in the world decreasing by one million between 1970 and 2005, they are unreliable. For example, church attendance is measured in different ways (varying from telephone polls to counting the amount of cars in car parks) and churches have motives to over or underestimate the congregation (for example, the Roman Catholic Church reduce their number to lessen capitation fees). Furthermore, different sociologists have different meanings for the concepts of religiosity and secularization, with those defining religion in terms of the structure and content of people’s beliefs (substantive definitions) being more likely to agree to the secularization thesis that those who consider the functions performed by religion for individuals and society (functional definitions). Glock and Stark believe that in order to measure the degree of religiosity in society (essential for determining whether or not society is secular) the five dimensions of religion must be applied. These are the essential beliefs of society, the acts of worship and ritual, the substantive feelings of being associated with a higher power or being, the depth of understanding of religious teachings and beliefs and the impact of being religious on daily activities. However, these dimensions further illustrate the difficulties of measuring religiosity, such as what needs to be taken into account, whether religion has to satisfy all of these dimensions, and which is the most important. To conclude, the secularization process cannot be proved or disproved, with the term ‘secularization’ being used in many different ways by sociologists. As Glock and Stark pointed out, as we have not adequately defined religion or religiosity, one cannot accurately test the secularization thesis and many sociologists also agree that religion varies according to national, regional, ethnic and class differences and so it is difficult to relate the secularization thesis to the whole of society. Therefore how secular contemporary society has become cannot be determined. However, society is not entirely secular, and with the emergence of New Religious Movements and New Age Movements religion appears to be developing and changing rather than declining altogether.

African American

Please show how Segregation shaped the lives of African Americans during the time frame 1870-1920. Please examine all faucet of society under slavery to support your argument. In the year of 1870, It was the re Invention of slavery. America could not be built without economic. The south was still a negative place and they tailed to accept blacks. After decades of discrimination, the voting rights act of 1965 aimed to overcome legal barriers at the state and local levels that denied blacks tovote under the 15th amendment. The 1 5th amendment in 1870 gave African Americans the right o vote. The constitutional amendment passed after the civil war that it guaranteed blacks the right to vote. It affected not only freed slaves In the south but the blacks that were living In the north who was not allowed to vote(3). The amendment was favored by the Republican Party; since the votes of the slaves helped the party dominates national politics In the years after the war. During the same year, Hiram Rhodes Revels. who was a republican from Mississippi, became the first African American to sit in the United States congress when he was elected to the United tates senate. Millions of black men served In congress during reconstruction but more than 600 served In the states legislatures and many more held local offices(3). The Jim Crow laws were the era of struggle. The state and local laws in the united states enacted between 1876 and 1365. In 1890, there was a separate but equal status for African Americans. Jim Crow laws followed the Black codes which restricted the civil rights and civil liberties of African Americans with no equality. During the reconstruction period, the federal law provided clvll rights protection In the united States for the African Americans who had formally been slaves(l)_ In 1890, Louisiana required by law that blacks ride In separate railroad cars. The whites on railroads, including separate railway cars. Plessy attempted to sit in an all- white railroad car. After refusing to sit in the black railway carriage car, Plessy was arrested for violating in1890. Louisiana statute that provided for segregated separate but equal railroad accommodations. Those using facilities not designated for their race were criminally liable under the statute(4). Plessy was found guilty on he grounds that the law was a reasonable exercise of the states police powers based upon custom, usage, and tradition in the state. Plessy filed a petition in the Supreme Court of Louisiana against Ferguson, asserting that segregation stigmatized blacks and stamped them with a badge of inferiority in violation of the Thirteenth and Fourteenth amendments(4). The case of Plessy vs. Ferguson was one of a combination of rulings passed by the U. S and the state Supreme Courts after reconstruction. Many of these decisions allowed and required Jim Crow segregation laws in southern states. At the highest level, the case was decided on May 18th in 1896, in favor of Ferguson and the state of Louisiana. The Supreme Court had given southern states all the permission they needed to let any remaining equality between the races fade away and be replaced by the Jim Crow laws standing(S). By the 1870s, many southern whites had resorted to intimidation and violence to keep blacks from voting and restore white supremacy in the region. Beginning in 1873, a series of Supreme Court decisions limited the scope of Reconstruction-era laws and federal support for the Reconstruction Amendments, particularly the 14th nd 15th, which gave African Americans the status of citizenship and protection. The Compromise of 1877 occurred after the Presidential Election of 1876, when Congress formed the Electoral Commission to resolve disputed Democratic Electoral votes from the South. The republicans agreed to enact Federal legislation that would spur industrialization in the south. They agreed to withdraw federal soldiers from their remaining positions in the south(5). They did this to appoint democrats to positions in the south and to appoint a democrat to the presidents cabinet. The Compromise f 1877 effectively ended the Reconstruction era. The Southern Democrats promised to protect but the political rights of blacks were not kept. The end of federal interference in southern affairs led to widespread disenfranchisement of blacks voters(4). From the late 1870s, southern legislatures passed a series of laws requiring the separation of whites from persons of color on public transportation, in schools, parks, restaurants, theaters and other locations. These segregationist statutes governed life in the South through the middle of the next century, ending after the uccess of the civil rights movement in the 1960s. The migration was a watershed in the history of African Americans. It lessened their overwhelming concentration in the South, opened up industrial Jobs to people who had up to then been mostly farmers, and gave the first significant impetus to their cities such as Chicago, Detroit, Cleveland, Philadelphia, and New York(8). The single largest movement of African Americans occurred during World War l, when people moved from rural areas and small towns in the South to cities in the North and the East. Even in the North, blacks encountered violence at the hands of whites, who esented competition for Jobs and black economic success. Segregation and discrimination in housing, education, and Jobs was pervasive in the North as well. From 1916, more than six million blacks left the South for other regions of the United States. Over the next fifteen years, more than one tenth of the countrys black population would voluntarily move north. The Great Migration lasted until 1930. This was the first step in the full nationalization of the African American population(2). The Klu Klux Klan is the oldest organization. During this time 1920s, there were still 5 percent of African Americans in the south. The Klan was created in 1871 by the Democratic Party to prevent African Americans from voting the 1 5th Amendment. The Klan also became Americans 1st terrorist group and became an institutional part of American life and political colt.