Tuesday, January 21, 2020

Bernoulli Principle Essay -- essays research papers

Airflow over an airfoil Flight is one of the most important achievements of mankind. We owe this achievement to the invention of the airfoil and understanding the physics that allow it to lift enormous weights into the sky. All flight is the result of forces acting upon the wings of an airplane that allow it to counteract gravity. Contrary to popular belief, the Bernoulli principle is not responsible for most of the lift generated by an airplanes wings. Rather, the lift is created by air being deflected off the wings and transferring an upward force to those wings. The most important factor in determining the lift generated by an airplane is the angle of attack. The angle of attack is the degree measure from the horizontal that a wing is elevated or declined. When the angle of attack is between 1 and 20 degrees, the most lift is generated. To find the lift generated by a particular area of wing in a standard airfoil shape, a teardrop with the fat end facing forward, the equation L=Cl 1/2 (pV2)S. Cl is the lift coeficent, which is determined by the shape of the airfoil and the angle of attack. P stands for the air mass density, V for the velocity of the air passing over the wing, and S for the area of the wing when viewed from above or below. As the air flows over the wing producing lift, it grabs onto the wings surface and causes drag. Drag can be measured by the equation D=Cd 1/2 (pV2)S, much like the lift equation. The drag coeficent Cd is found, again, by determining ...

Monday, January 13, 2020

Tragedy in Tom Brennan

Question: It is impossible to avoid conflict in life, but this tragedy was preventable. Do you agree? Do you believe that tragedies only happen to others? In the novel ‘The story of Tom Brennan’, by JC Burke, she highlights in the most severe way that tragedies do occur. My opinion to the matter at hand is that tragedies do happen. There will always be unavoidable conflict andI agree with the first statement in the paragraph. If you think about the events that took place in the novel, you will understand that the story line is not a happy one. As described by JC Burke, the novel outlines grief in many instances, sadness in the way of Nicole and Luke’s families. Although these emotions are outlined there is still bright and happy emotions involved. It is impossible to avoid conflict; it is just a matter of the amount of tragedy you receive. The amount of conflict you receive can also reflect on a person’s personality, how they respond and handle otherwise terrible issues. If you can stay strong through the tough times in life, you can overcome the obstacles that are thrown at you. There are many stages a person goes through during times of tragedy; it varies between people, religions and races. Some of the stages are depression, being so sad you can’t find any way out. Anger is another, showing you miss the person/s so much rage takes over your life. These are just some of the stages one goes through during tragedy. Obviously the accident in the novel is a tragedy, however there was definitely negligence involved in the events that took place on the night of the accident. Daniel was intoxicated and the passengers knew that so I question the judgment of them, never the less the responsibility lies with the driver and in this case it is Daniel. His actions leading to the death of his friends Nicole and Luke were unacceptable, also his actions lead to the impairment of his cousin Fyn. His cousin Fyn was one of his great friends, they did everything together, played for the same rugby team, training alongside each other and just generally having a great time. Now though Fyn is not capable of doing the things he ones was able to do. He will no longer share his passion for rugby he once had, although he would give anything to play there is nothing he can do.

Saturday, January 4, 2020

Dissertation On International Public Relations Education - Free Essay Example

Sample details Pages: 14 Words: 4206 Downloads: 3 Date added: 2017/06/26 Category Statistics Essay Did you like this example? Introduction The main theme of the dissertation is internationalisation of public relations education. It is quite a broad topic and can be reviewed and discussed from different points of view. In this regard the selected literature first examines international public relations concepts and secondly an impact it has on public relations education. Therefore, literature review has been divided into the following major themes: International public relations (IPR) and International public relations education (IPRE). The chapter will begin by presenting the main debates about international public relations and its concepts alongside with a brief overview of factors influencing it. It will be followed by a section presenting state of research on IPR. The discussion will then move to section two international public relations education, exploring the requisites and challenges for internationalisation. Finally the chapter will summarise the key themes and points identified. The major part of the literature review focuses on contemporary research, defined as 1989-2009. Don’t waste time! Our writers will create an original "Dissertation On International Public Relations Education" essay for you Create order International PR A growing number of publications document the development and challenges of the public relations in every major continent and region of the world (Nally, 1991, Moss et al., 1997, Moss et al., 2003, Sriramesh and Vercic, 2003b, Van Ruler and Vercic, 2004, Freitag and Stokes, 2009). This research refers term global PR to globalisation of the profession, which is being practises and recognised in more countries throughout the globe, while International PR refers to the planning and implementation of programmes and campaigns carried out abroad or for international audience. Hence international PR education refers to the process of adopting professional training to International PR concepts and demand. Public relations is still relatively new concern for management, even though its modern origins can be traced to the end of the last century (White, 1991). According to (Cutlip, 1994), a key researcher in the history of public relations in the U.S., the first international public relations agency à ¢Ã¢â€š ¬Ã‹Å"The Hamilton Wright Organizationà ¢Ã¢â€š ¬Ã¢â€ž ¢ was founded in 1908. International communities of professionals and scholars are increasingly interested in transferring knowledge, experiences, and best practices from national to transnational scenarios. This advancement is generated by the increasing role of public relations which is driven largely by the influence of new information technologies and globalisation (Flodin, 2003). Drawing upon this, DiStaso et al. (2009) discussed the effects of globalisation, that began with the Maastricht Treaty and NAFTAA in 1992, the WTO in 1994 and claiming it had great impact on the public relations industry. According to Szondià ¢Ã¢â€š ¬Ã¢â€ž ¢s (2009, p.115) International public relations is the planned communication activity of a (multinational) organisation, a supra- or international institution or government through interactions in the target country which facilitates the organisation (or government) to achieve its policy or business objectives without harming the interests of the publics. There have been papers which presented international PR to be simply about how to overcome barriers that are created by other cultures, including language, laws or cultural issues, which are often indentified as problems (Wilcox et al., 2001), rather than opportunities or the manifestation of diversity. The most frequently referenced paper which stands against IPR has been Angell (1990) asserted that the variance between local countries was so great as to preclude any possibility of globalisation. A much different study, also highly referenced, has been provided by Pavlik (1987), who as early as the 1980s considered IPR one of the most rapidly growing areas of the profession, and one of the least understood. The problem with defining difference between domestically and internationally done public relations is that there is not enough research or critical assessment. While basic principles do not change, the way they are carried out from culture to culture and country to country, and the attitudes and values embedded within those different cultures or countries, are different (Wakefield, 2007b). A similar study was conducted by Botan (1992, p. 157), who argued that international public relations is always intercultural. The existing public relations body of knowledge, and public relations curricula around the world, have a U.S. bias (Sriramesh, 2002). U.S. paradigm, however, strikes with the idea of that European or non-U.S. perceptions of public relations become more of value in the twenty first century. A US professor and professional Robert Wakefield (2007b), who have been practicing and researching in the area of IPR for almost two decades, believes that principles and practices of PR in Europe, emphasising social role of public relations, are more promising for effective PR in the multinational than the American-based PR-as-marketing-tool approach. He, alongside the majority of new PR schools, supports paradigms of PR incoming out of places other than the U.S. Therefore, need and call for the elsewhere theories and concepts was also a factor for a research in international/global PR. Ovaitt (1988, p.5) made an interesting suggestion saying that it was not a popular idea with marketing and advertising experts when they started thinking about internationalisation decades ago and it was not popular with public relations practitioners back to late 1980s. The idea is that what these professionals do for a living might be done on a global basis à ¢Ã¢â€š ¬Ã¢â‚¬Å" global in the sense of achieving some significant level of standardisation, not only of what is offered to customers, but also how it is presented and promoted. Public relations as a profession is not necessarily understood and practised in the same manner all around the world. This is not news per se, as several scholars (Sharpe, 1992, Vercic et al., 1996, Taylor, 2000, Rhee, 2002, Valentini, 2007) for many years have underlined that public relations requires a global understanding of cultural differences. Different studies (Kent and Taylor, 1999, Lee, 2005) show that public relations practitioners are increa singly required to be able to communicate with different international publics, no matter the size of the organisation they are working for, or whether it is private or public, including non-profit organisations. After the International Association of Business Communicators (IABC) Excellence Study yielded a review of normative principles (Grunig, 1992), Vercic et al. (1996) explained the importance of identifying five contextual variables that influence the practice of the normative principles. Vercic, Grunig, and Grunig (Vercic et al., 1996) proposed a global theory of public relations that was elaborated by Sriramesh and Vercic (2003a, 2003b, 2009) in their Global Public Relations Handbook and by Sriramesh (2009) in a special issue of PRism. Their global public relations theory attempted to answer the question of whether public relations theory and practice should be unique to each country or culture or whether it should be practiced in the same way everywhere. Authors answered this question by theorising that global public relations should fall in the middle between standardisation and individualisation (Grunig, 2009). The theoretical framework of Sriramesh and Vercic (2003) has been used to assess the status of public relations in countries around the world. Contextualised studies are the core component of the global public relations concept. As Vercic (2009) reported, international PR practices should represent the best practices anywhere because of their necessary complexities and reach. Global theory is not a positive theory, which describes a type of public relations that currently is practiced everywhere in the world. Research, such as that reported in Sriramesh and Vercic (2003, 2009), does show that there are many idiosyncrasies in public relations practice around the world that reflect cultural differences. It also shows that the one worldwide universal in public relations practice is what is J. Grunig have called the press agentry/publicity model (Grunig et al., 1995)à ¢Ã¢â€š ¬Ã¢â‚¬ the least effective of the models. Rather, their global theory is a normative theory that argues that public relations will be most effective throughout most parts of the worl d (Grunig, 2009, p.2). Emphasising cross-cultural effects on reputation in multinational organizations Wakefield (2007b, 2008) argues that there still is an important distinction between global and domestic public relations practices, and that understanding those differences will contribute to better global practice. More specifically, recent research has also called into questions of need to understand how culture affects public relations. There are numbers of key researches (Grunig et al., 1995) who have written papers specifically on the subject. A similar study was conducted by Neff (1991), who has indicated that economic development is leading public relations firms down a path requiring knowledge of culture and language in addition to public relations. Perhaps one of the most influential recent publications on multiculturalism in public relations education was produced by Sriramesh (Sriramesh, 2002, Sriramesh, 2003). He has also reported that public relations education has not kept pace with the rapi d globalisation that has occurred since 1992 (Sriramesh, 2002). Sriramesh (2009) called for a need for a more thoughtful representation of many of the à ¢Ã¢â€š ¬Ã‹Å"generic principlesà ¢Ã¢â€š ¬Ã¢â€ž ¢ of public relations practice to suit the à ¢Ã¢â€š ¬Ã‹Å"local environmentà ¢Ã¢â€š ¬Ã¢â€ž ¢, so that the body of knowledge is more holistic and relevant to global demands. However, there still is a room for an assumption that not all the practitioners require international training and international perspective. RESEARCH / CRITICS: Since the advent of the Internet, it is even more tempting to view PR practice as the same anywhere, and therefore it decreases attempts to produce research or principles that need to view à ¢Ã¢â€š ¬Ã…“cross-border PRà ¢Ã¢â€š ¬? as differentà ¢Ã¢â€š ¬? (Wakefield, 2007a). Despite the numerous calls for research, reviewed works and studies on global (national) public relations released in the 2000s (see table 1) (Portugal, United States see table) have recorded that this area of research is underrepresented. Despite global trends underlining increased internationalisation, these results can be interpreted to indicate that Researchers have not paid enough attention to the international perspective. An important indicator is the place international public relations occupy in the list of priority research topics. One recent example is a à ¢Ã¢â€š ¬Ã‹Å"Study of the Priorities for Public Relations Researchà ¢Ã¢â€š ¬Ã¢â€ž ¢ conducted by Deputy Dean of Media School of Bournemouth Univ ersity (UK) Tom Watson (Watson, 2008, Watson, 2007)[1].He sent 26 public relations topics to a Delphi study panel and the Top Ten PR research topics were identified, however, international perspective was excluded from the list. A US professor and professional Robert Wakefield responded critically to Watsonà ¢Ã¢â€š ¬Ã¢â€ž ¢s Delphi study: First, I was surprised in finding that the topic fell all the way out of the top ten. After all, arenà ¢Ã¢â€š ¬Ã¢â€ž ¢t PR issues and challenges, along with its overall scope of practice, becoming more international with each passing year?(2007a, p. 6) Nonetheless he added: à ¢Ã¢â€š ¬Ã…“There really are no more studies being done on international public relations now than have been done over the course of the last three decades. Those that are being published are increasingly making such statements as à ¢Ã¢â€š ¬Ã…“there is no such thing as local PR anymore,à ¢Ã¢â€š ¬? or à ¢Ã¢â€š ¬Ã…“today, everything is global.à ¢Ã¢â€š ¬? Well, if this represents what academics and practitioners are thinking, then it would stand to reason that no real different research needs to be doneà ¢Ã¢â€š ¬Ã¢â‚¬ that ANY PR principles, even if they are all traditionally domestic in nature, would suffice for research or practice anywhere in the worldà ¢Ã¢â€š ¬? (2007a, p.7). The seminal critique in this area is also by Sriramesh (2009, p.6), who argues: à ¢Ã¢â€š ¬Ã…“When scholars think of, and discuss, public relations, the global perspective is often overlookedà ¢Ã¢â€š ¬?. Srirameshà ¢Ã¢â€š ¬Ã¢â€ž ¢s (2009) critique of Mackey (Mackey, 2003), who claimed to introduce the various contemporary theories of public relations in the inaugural issue of Prism is also indicative: à ¢Ã¢â€š ¬Ã…“The author attempted to review à ¢Ã¢â€š ¬Ã…“the changing vistas in public relations theoryà ¢Ã¢â€š ¬?, there was not a single mention of any advances in global public relations theorising in that piece even though by 2003/that time there were several advances worth reportingà ¢Ã¢â€š ¬?(2009, p.8). Another example is Distasso (2009). Authors surveyed 312 public relations executives and educators to examine how well practitioners and instructors perceive public relations students to be prepared for the practice, the content and value of public relations curricula and, the future of public relations education in the United States. Even though scholar mentioned globalisation as a factor increasingly influencing public relations practice he had not included it in the questionnaires or research questions. Somewhat it contrast are papers from the annual International Public Relations Research Symposium Bledcom, which reflect the diverse and up-to-date research traditions amongst scholars working in the field of public relations both within the USA and Europe (Moss et al., 1997, Newman and Vercic, 2002, Moss et al., 2003, Sriramesh and Vercic, 2003a, Sriramesh, 2004, Van Ruler and Vercic, 2004, Van Ruler et al., 2008, Sriramesh and Vercic, 2009). These are scholars, who systematically examines the priorities for PR research and determine international agenda These differences in research agenda are reflected/explained, to some degree, in the/by Scholars like Sriramesh, Vercic, Wakefield and others highlighted the important point that an issue of international public relations is not reflected enough in the research questions. International public relations education (IPRE) As a corollary to the process of globalisation has been the recognition of the need to make public relations education more internationally focused and future public relations professionals more internationally and interculturally competent (Lane DiStephano, 1992) / Huthcings et al., 2002 There have been numbers of calls for new public relations curricula aimed at educating staffs that can understand and meet increasing international social, economic and political complexities and challenges. (Pratt and Ogbondah, 1994, p. 13). The International Association of Universities (1998) supported the need for business schools to be more international in their strategy, claiming higher education must integrate an intercultural dimension into its teaching and research, if it is to fulfil its role and maintain excellence. (Hutchings et al., 2002, p. 58). Another rationale for an international public relations course is the accelerating pace of societal and technological change today. These cha nges call for adaptations in academic curricula and professional development programs. There were written dozen papers on justification of international public relations education based on research in the different areas. Some went radical claiming that à ¢Ã¢â€š ¬Ã…“any curriculum that excludes international public relations courses is ineffective in addressing student and practitioner needs, particularly in the next centuryà ¢Ã¢â€š ¬? (21 century).(Pratt and Ogbondah, 1994) p.9 Factors what influence the development of IPRE are mostly the same, however they have different interpretations. The need for international courses in public relations is demonstrated further by the growing global recognition of public relations degree programs and education, a phenomenon that Cantor (1984) predicted more than twenty years ago. And indeed, previous investigation has established that the call for internationalisation of public relations education has been there for a long time and comes from both industry and academia sectors (Neff, 1991, Cottone et al., 1985). However, disagreements between practitioners and educators on a blueprint for international public relations education have also been documented (Pratt and Ogbondah, 1994). A decade old survey of U.S. public relations educators and practitioners that explored the state of curricula and content in public relations education found that both practitioners and educators perceive need to incorporate courses and cont ent that will prepare future practitioners for the global landscape (Neff et al., 1999). A Public relations is a multidisciplinary area of study and practice that must change as rapidly as the context and society in which it exists (Baskin, 1989, p. 35). As public relations continues to be a globalised profession, curriculum should be updated to reflect the practice. Ten years later similar study has recorded, that having a global perspective and experience with a variety of cultures are necessary but lacking skills for advanced level practitioners (DiStaso et al., 2009, p.269). An important consideration in providing students with some skills in achieving cross-cultural understanding is the recognition that, as future business professionals and leaders, they will live in a society increasingly characterised by international labour mobility and multiculturalism. The international manager or employee will be an individual who will spend their working lives in several distinct job areas working for several organisations as well as making several sojourns to various international postings. This means that the new style employee will need to be cosmopolitan, multilingual, multifaceted and what Schneider Barsoux (1997, p. 157) refer to as a capacity to operate à ¢Ã¢â€š ¬Ã…“across national borders somewhat like James Bondà ¢Ã¢â€š ¬?. Public relations education at all levels and in both communication and MBA programmes should educate students to practise public relations globally (Grunig and Grunig, 2002). However, not only do students need to be trained and p repared for this mobility, but even those who do not move to another nation face the recognition that the domestic work environment also requires some responsiveness to differing cultures (Hutchings et al., 2002, p. 69). Sriramesh (2009, p.6) makes a reasonable argument that even textbooks in the US and the UK should contain more à ¢Ã¢â€š ¬Ã‹Å"globalà ¢Ã¢â€š ¬Ã¢â€ž ¢ cases and interpretations so as to give their own students a more international and holistic education, thus broadening their horizons. It is indicated that authors of universityà ¢Ã¢â€š ¬Ã¢â€ž ¢s level public relations textbooks have not yet realised the growing importance of international public relations and thus deal marginally with it. The International Public Relations Association (IPRA) has drawn on its international membership to research and recommend standards for public relations education and has established the results of its work in two à ¢Ã¢â€š ¬Ã‹Å"Gold papersà ¢Ã¢â€š ¬Ã¢â€ž ¢ in 1982 and 1990 (IPRA (1982) Gold paper No. 4, A Model for Public Relations Education for Professional Practice, and (1990) Gold Paper No.7, Public Relations Education à ¢Ã¢â€š ¬Ã¢â‚¬Å" Recommendations and Standards). (White, 1991) p.184-185 Not much has changed since that time. WAYS: Number of general papers were designed in response to the need for public relations education to produce well-trained, culturally sensitive practitioners (Miller, 1992, Ekachai and Komolsevin, 1998, Burbules and Torres, 2000, Bardhan, 2003, Dickerson, 2005, Tuleja, 2008). With the increasing importance of international communication, some educators had considered creating a course dedicated to international public relations (Pratt and Ogbondah, 1994, Taylor, 2001). In a special edition of Public Relations Review on developing teaching related materials, Taylor (2001) offered guidance to public relations educators on how to develop an international public relations curriculum because: à ¢Ã¢â€š ¬Ã…“New communication technologies and global communication processes create more frequent international communicationà ¢Ã¢â€š ¬? (Taylor, 2001, p.2). Nevertheless, some of the Taylorà ¢Ã¢â€š ¬Ã¢â€ž ¢s conclusions sounded far too decisive: à ¢Ã¢â€š ¬Ã‹Å"The most comprehensive way to intern ationalize the public relations curriculum is to offer a course dedicated to international public relationsà ¢Ã¢â€š ¬Ã¢â€ž ¢ (p. 74). Creedon and Al-Khaja (2005) analysed how adding cultural competency to the list of skills and competencies required in educational programs presents an opportunity to educate a generation that will accept difference and value a global culture separate from national identity. Then again the study was rather limited the authors conducted a survey of accredited programs to determine whether or not a history course was required of their majors. Another empirical-based study argued that just talking about the importance if IPR in the classroom is not sufficient, students have to be able to live international public relations in order to understand its relevance (Bardhan, 1999, p. 19). An important portion of literature on international public relations education suggests the necessity for students to learn about other countries through immersion. According to Porth (Porth, 1997, Tuleja, 2008) the international study tour course may be a legitimate answer to critics of education who urge business schools to à ¢Ã¢â€š ¬Ã…“go globalà ¢Ã¢â€š ¬? and to create stronger ties with the international business and academic communities. More specifically, recent research has also called into question the assumption of studying internationally. For instance, Hutchings et al. (2002, p. 58)suggests that the challenge for the education is how to devise a short-term study program that is effective in exposing international concepts to the student. Yet, foreign travel alone is not the panacea for internationalising PR education because it is difficult to manage even if having resources. Hutchingsà ¢Ã¢â€š ¬Ã¢â€ž ¢ study is focused on going abroad, even so it may make some contri bution to understanding of global consciousness characterised as moving towards a recognition and appreciation of increasingly global diversity and interdependence. Arguments about which is the best approach to international public relations education, courses and its numbers, or changing the context with its live experience and observations, largely missed the important point that methods have to be fit for their purposes. For some purposes, this is the best, and in other cases the choice will be this and that. Furthermore, although those approaches rest on very different use of resources and possibilities, they can be complementary in the hands of future research and need to be incompatible. Many studies would benefit from mindfully using each approach for different purposes at different stages of the internationalisation. Fuller discussions of this are to be found in some public relations papers, including (Neff, 1991, Dibrova and Kabanova, 2004, Peterson and Mak, 2006, Chung, 2007/8, Dolby and Rahman, 2008). CHALLENGES/BARRIERS: Authors such as Kalupa and Carroll Bateman (1980) have suggested that public relations educators have failed maintain the currency of the teaching in relation to the practice. On the other hand, Holbrook (1985, 1995) has been one of the most prominent critics of the idea of selecting research topics based on what is of interest to practitioners. He has argued that such an orientation tarnishes the purity of the academic endeavour. Amongst other challenges Bardhan (1999) recorded that educators feel unprepared at present to handle the task effectively and lack of interest among students. Falb (1991, 1992) has claimed that because of putting public relations curriculums in either Mass Communications or Journalism public relations has been inhibited in its growth in academic and professional areas. Similar study was conducted by (Pincus et al., 1994), who argued that communication topics do not rate high in MBA programs: à ¢Ã¢â€š ¬Ã…“If public relations faculty do not champion the recognition of public relations topics in MBA programs, the profession will never realize entry to the highest levels of corporate decision makingà ¢Ã¢â€š ¬? (1994: p.55) . Making an analogy, this statement might be extended by claiming that If public relations faculty do not champion the recognition of international public relations concepts in Postgraduate programs, the profession will lack behind present state of research and practice. This statement finds a reflection in recent research as well. Papers like Sriramesh (2002) claim that it is time for educators to integrate experiences from other continents into the PR body of knowledge, thereby building PR curricula that contribute to training truly multicultural PR professionals. CONCLUSION: Sriramesh and Vercic (2003) underlined the compelling need for a text describing and explaining public relations practices and body of knowledge in different parts of the world. Their call for research has been taken up and largely because it proposed a framework, which made it easier to facilitate global research. Thereby, by critically examining the framework scholars in different countries enrich international public relations body of knowledge and provides prove or counter-arguments to the Global theory. Nonetheless, it might be argued that among those five factors, which have been put forward by Sriramesh and Vercic (2003), one is missing à ¢Ã¢â€š ¬Ã¢â‚¬Å" professional PR training. In this regard it can be concluded the following. Firstly, such indicator as level of professional training can be considered as a sixth factor influencing practicing public relations in country. Secondly, on the basis of a global concept can be developed a similar concept and subsequently applied to the study of international public relations education. Thirdly, basing on data provided from the five factors, it allowed to determine the degree of standardization vs. localization of IPR programs and courses and to identify barriers and obstacles. Achieving internationalisation of public relations education is concluded to be important for three reasons. First, because many graduating students will be finding employment internationally and benefit from having been educated to be effective in differing cultural settings. Second, because rapid changes in national immigration policies have meant that many more nations are considerably more multicultural than they have been in the past and citizens need to be more conscious of diversity in their national and organisational surroundings. Third, because the pace of changes in the international political economy necessitates that people must be responsive to international economic and business forces. Thus, students who receive an internationally focused public relations education should be more culturally and socially aware and prepared to cope with the demands of rapid international economic, political and social change (Hutchings et al., 2002). Professional education and training are one of the major issues in every country in which public relations is practised. Even the US, where there are hundreds of public relations education are frequently expressed, and senior practitioners rise questions about the value of existing public relations education programmes (White, 1991, p. 184). Sommerness and Beaman (1994) found only few offerings of university courses emphasising international public relations across the United States at that time. However, most recent study has shown that some authors (Hatzitos and Lariscy, 2008) report an increased interest in scholarly research in international public relations and an effort to internationalise the public relations curricula at many U.S. universities. Despite the fact that significant gaps were found between desired outcomes and those actually found in the opinions of both practitioner and educators, certain surveys (Neff et al., 1999) have revealed strong agreement between educator s and practitioners regarding the training, experience and expertise outcomes needed for career development in public relations. Thus, while the goals of public relations education to certain extent seem clear, the means of achieving those goals, including curriculum, pedagogy, and assessment, may not be as clear. However, studies such as examining perception, asking whether or not IPR should be emphasised à ¢Ã¢â€š ¬Ã¢â‚¬Å" doesnà ¢Ã¢â€š ¬Ã¢â€ž ¢t really contribute anymore as the concept have solidly grounded. There have been dozen papers reporting that call for a development. What more valuable for this particular research is the fact that international public relations education requires to be integrated into global PR perspective. International experiences, approaches and cases must be studied and shared between international academic societies. The literature review recorded a substantial gap in international public relations education research elsewhere than U.S. Therefore there is a need in further researching and describing development in IPRE globally. This particular study will explore perceptions and state of IPR education in two countries à ¢Ã¢â€š ¬Ã¢â‚¬Å" the United Kingdom and Russia.

Friday, December 27, 2019

Cruise Ships Are A Wonderful Vacation Destination Essay

Cruise ships are a wonderful vacation destination. Whether relaxation is needed, to get away from any worries until the voyage has come to an end. An experience to travel to new locations to see new what other places have offer and possibly make some friends along the way. Or maybe it is just family tradition to be on a large ship for an occasion. There are a variety of reasons to take part on the ocean with all its festivities. The cruise lines were not always the magnificent vessels they are today. The first ship with scheduled passengers was back in 1818 with the first propel- driven ship took voyage in the 1840’s. This made its way to make become more and more common approaching the 1900’s. In this time period the majority of the passengers were immigrants and traveled in the steering class while the wealthy were in the first-class. As World War 1 came to an end, ocean liners became larger due to most ships being primarily used for troop transport and began bringing about more of the typical things passengers would experience on a cruise line today. In 1958 across the Atlantic commercial jet services began to appear where people could travel across the large body of water within hours instead of days so cruise ships were losing business. However, in the ‘70s and ‘80s leisure cruising became a concept and evolved very quickly. What is typical today started to appear such as pools , A/C, food and beverage services, dance floors, and other festivities. Cruise travelShow MoreRelatedLae Task 1772 Words   |  4 Pagesa life time dream vacation would be a priceless experience. Traveling to new and exciting places would create ever lasting memories that we would share for a lifetime. A vacation is a wonderful way for us to have a break from every day stresses and schedule conflicts. A luxury cruise can offer all these things and much more. Personally experiencing what a luxury cruise has to offer, I can guarantee a cost worthy, indulgent and memorable experience. The most enjoyable vacation I’ve experienced wasRead MoreVacations964 Words   |  4 PagesVacations Doris A. Davis Vacations Cruises appeal to many travelers because they are considered all-inclusive vacations. Pay one price and receive accommodations, meals, entertainment, and transportation between island and port destinations. But once onboard, many cruisers find themselves shelling out hundreds of additional dollars for shore excursions, alcoholic beverages, and gratuities. What happened to their supposedly all-inclusive vacation? Many land-based resorts also refer to themselvesRead MoreThe Discount Travel Websites Of Kayak.com And Sidestep.com1281 Words   |  6 Pagesrecession on the horizon makes travelers reconsider their summer vacations. This brings up methods that families and the like can still have some form of vacation. Enter the discount travel websites of Kayak.com and Sidestep.com. Before making a comparison, it is best to take a look at both sites individually. Kayak Kayak.com is a website that enables potential travelers the opportunity to search for flights, hotels, cars, and cruises from one convenient site. This eliminates the need for a consumerRead MoreThe Cruise And Royal Caribbean Cruise2850 Words   |  12 Pagessaying, â€Å"I need a vacation or a break?† Ever considered going on a Cruise Ship to the Bahamas or Europe or even Canada for a few days? With 24 hour food service; daycares for various ages; around the clock entertainment; numerous pools and jacuzzis; gyms and spas; back to back parties, bars and lounges; how can anyone not forget their troubles and enjoy their life for that moment being on a luxurious cruise ship? The Cruise Ship Industry started in the early 1970s with their oldest cruise line, NorwegianRead MoreReflection Paper On Excursion In Jamaica1538 Words   |  7 Pages In July of 2016 my husband and I took our family on a cruise, it was the first time cruisin’ for all of us. We were so excited to experience something new. We decided to drive to Galveston Tx. where we would port from to begin our week long journey. We were at sea for four days and docked three days. The destinations we chose were on the Western Caribbean; Cozumel, Grand Cayman and Jamaica. All of our excursions were exciting and new experiences for all of us however, Jamaica was by farRead MoreThe World Of The Holland America Line Essay3091 Words   |  13 Pages Holland America Line Est. 1873 16 vessels In the current economy, the luxurious cruise lines, which once were exclusive to the extremely privileged, are becoming a possible option for a large portion of the first world countries. The Holland America Line is one of the most respected prestigious cruise ship companies in the world. Holland America primarily works in the northern hemisphere but their cruises cover most of the world. The Holland America Line began as the Nederlandsch-AmerikaanscheRead MoreResearch Paper4372 Words   |  18 Pages Oasis of the Seas  Highlights | | * Oasis of the Seas Photo Gallery * Oasis of the Seas Accommodations * Oasis of the Seas Deck Plans Launched in December 2009, Oasis of the Seas is  the  worlds largest and most revolutionary ship  introducing the cruise lines new neighborhood concept, which will provide vacationers with the opportunity to seek out relevant experiences in seven themed areas based on their personal styles, preferences or moods. Boardwalk will be a breathtaking space forRead MoreMy Country the Maldives1803 Words   |  8 Pageslong after your tan has faded. Ready to go? These tours activities make it easy: From summit to sea: trek the Himalayas and cruise the Maldives Cruise the Maldives in 6 days on a traditional Dhoni boat CRUISING IN MALDIVES Cruising in Maldives offer you to explore the sparkling waters and enjoy complete escape to sea. Going to Maldives and not experiencing the wonderful pleasures of Maldives cruising makes your memories incomplete.It is through the pleasures of cruising in Maldives that one canRead MoreCabo San Viejo: Rewarding Loyalty8698 Words   |  35 Pagesmatches, returning from spa treatments, enjoying gourmet meals, and sunning themselves by the pool. Since its inception in 1977, Cabo San Viejo had grown into one of the nation’s first and leading health and wellness brands, operating high-end destination health resorts and branded day-spas. However, the company was now facing mounting competition from an array of new players, including day-spas, health clubs, and resort hotels. To meet the competition and increase sales, Reynolds was consideringRead MoreFinancial Analysis of Disney3827 Words   |  16 PagesWalt, the Company purchased twenty-eight-thousand acres of land in Orlando, FL. Roy was determined to see his brother’s dream come true, and so Walt Disney World opened on October 1, 1971. Before long, Walt Disney World became the most popular vacation destination in the world. It had a Disneyland-style theme park, hotels, camp grounds, golf courses and shopping with a monorail connecting it all. Just two months later, Roy died. For the following decade, the Company was led by a team of men all trained

Thursday, December 19, 2019

Archetypal Characters and Symbols in The Phantom of the...

Archetypal Characters and Symbols in The Phantom of the Opera The story of The Phantom of the Opera appeals to many types of personalities and people of all ages because of its archetypal characters and patterns. Carl Jung theorized that we are born with innate tendencies to perceive things a certain way: a kind of readiness to reproduce over and over again the same or similar mythical ideas . . .1. These repeated ideas are archetypes. The basic legend of The Phantom takes place in 19th century Paris, and is that of a young and talented, but untrained singer named Christine. Erik, the Phantom, is a disfigured genius of many fields, including music, architecture, magic, and science. His fatal flaw stems from his†¦show more content†¦The childrens version, meant for 8 to 12 year-olds, is the most like the original 1920s Gaston Leroux version. One of the few things that is changed, other than the overall abbreviation of the novel, is simplification of the language. For example, Erik begins describing himself by saying, I was ugly. Worse than ugly3. This straightforward, childlike language puts the novel at the preteen reading level while preserving Eriks crucial description. The Phantom of the Opera is the most popular book in Random House Publishings youth Bullseye Chiller series, above other tales of vampires, werewolves, mummies, and witches4. Even children can identify with the love triangle among the three main characters - Erik, Christine and Raoul. They probably still pity his unrequited love for Christine, and the way in which he was mistreated. Night Magic, another adaptation, is much lighter reading and aimed at a different audience than the more literary variations. Night Magic is the modern-day romance version of Phantom, spanning two decades. Erik becomes a reclusive scarred contractor, and Christine is now Marisa, a spoiled and orphaned teenager with a beautiful voice. The traditional Erik kills without a thought when he feels threatened, while Eriks most raging moment in Night Magic c onsists of him throwing a stool across the room when a client has been flirtatious with Marisa5. This adaptation is lacking the dangerous side of Erik, so as not to scare

Wednesday, December 11, 2019

arch Essay Example For Students

arch Essay On the south side of Red Square picturesquely. near the Trinity Church which already stood here, in honor of the saint on whose feast day the victory was won. Thus, by the end of the war, there were eight churches on this site. After the final victory, Ivan the Terrible, on the advice of Metropolitan Makary, ordered stone churches to be built in place of the wooden ones. Cathedral of St.Basil the Blessed, 16th century. Built by master builders Barma and PosnikSt. Basils rises from Red Square in an irresistible profusion of colors and shapeshave fascinated the eyes of visitors since its construction in the 1550s. Although St. Basils was built to commemorate Ivan the Terribles capture of the Mongol stronghold of Kazan and is properly named Cathedral of the Intercession, its popular name has long associated it with a ragged prophet who foretold the Mscow fire of 1547. The colorful cupolas of the Cathedral of the Intercession. The Cathedral of St. Basil the Blessed, a wonderful creation of Old Russian architecture, rises high above Moscow . It was built by Barma and Posnik, as a monument to a major turning point in Russian history,. the defeat of the Kazan Khanate (1552-1554).Eight, small wooden, pillar like churches were erected on a single foundation, placed symmetrically round the ninth central pillar, symbolizing the eight major victories, in the attempt to take Kazan. Its montage of domes, cupolas, arches, towers, and spires, each bear a distinctive pattern and hue. the master builders commissioned by the czar to do the job (there are reasons to assume that they were, in fact, one person), however, created a monument whose composition has no parallel in the entire history of world architecture. They The central church was dedicated to the Feast of the Intercession of Our Lady, celebrated on October I, the day when the walls of Kazan were blown up and the city was taken by assault. That is why the entire cathedral was named the Cathedral of the Intercession. Co nstruction which employed bricks, a relatively new building material at the time, lasted from 1555 to 1561. The foundation, the base and some of the decorative elements were made of white stone. The cathedral is striking in the diversity of its architectural forms and the flights of imagination displayed by its creators: each of the cathedrals pillars differs from the others. Until the additions made to the Bell Tower of Ivan the Great, it was the tallest structure in Moscow and from the moment of its appearance it became the most popular church in town. From the very beginning the cathedral had no clearly defined main facade. The building was intended to be seen from all sides and to be walked around both on the outside and on the inside. In contrast to the monumental outward appearance, the interiors create an impression of a narrow labyrinth interrupted by the vertical inner spaces of the pillar churches. The biggest of them, the pillar of the Church of the Intercession (height, 46 meters above floor level), has an inside floor area of 64 square metros. The cathedral retained its original shape until 1588, when a tenth church was added over the grave of Vasili (Basil) the Blessed, a Jester of the Lord well-known in Moscow at the time, on the northwest side. Ever since, the Cathedral of the Intercession has been known as the Cathedral of St. Basil the Blessed. During restoration work in 1954-1955, when part of the brick facing of the walls eroded by the wind was replaced, a system which had made it possible to erect such a complex building without graphic drawings, formerly unknown in Russian architecture, was uncovered. All the walls of the building are pierced with wooden constructions which acted as a sort of spatial drawing. The rather slender beams joined together both horizontally and vertically were used to outline the silhouette of the future building before bricklaying was started and to indicate the size and position of all its architectural and de corative elements. The cathedral has become an integral part of the ensemble of Red Square and one of its most vivid adornments. .ue4ec7273cf5f6d73b9fc31508d2a913e , .ue4ec7273cf5f6d73b9fc31508d2a913e .postImageUrl , .ue4ec7273cf5f6d73b9fc31508d2a913e .centered-text-area { min-height: 80px; position: relative; } .ue4ec7273cf5f6d73b9fc31508d2a913e , .ue4ec7273cf5f6d73b9fc31508d2a913e:hover , .ue4ec7273cf5f6d73b9fc31508d2a913e:visited , .ue4ec7273cf5f6d73b9fc31508d2a913e:active { border:0!important; } .ue4ec7273cf5f6d73b9fc31508d2a913e .clearfix:after { content: ""; display: table; clear: both; } .ue4ec7273cf5f6d73b9fc31508d2a913e { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .ue4ec7273cf5f6d73b9fc31508d2a913e:active , .ue4ec7273cf5f6d73b9fc31508d2a913e:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .ue4ec7273cf5f6d73b9fc31508d2a913e .centered-text-area { width: 100%; position: relative ; } .ue4ec7273cf5f6d73b9fc31508d2a913e .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .ue4ec7273cf5f6d73b9fc31508d2a913e .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .ue4ec7273cf5f6d73b9fc31508d2a913e .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .ue4ec7273cf5f6d73b9fc31508d2a913e:hover .ctaButton { background-color: #34495E!important; } .ue4ec7273cf5f6d73b9fc31508d2a913e .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .ue4ec7273cf5f6d73b9fc31508d2a913e .ue4ec7273cf5f6d73b9fc31508d2a913e-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .ue4ec7273cf5f6d73b9fc31508d2a913e:after { content: ""; display: block; clear: both; } READ: Mimicry In Nature Essay The appeal of St. Basils is best appreciated by a leisurely stroll around its perimeter, as its wondrous exterior decoration belies a remarkably plain and cramped interior. . Austere

Tuesday, December 3, 2019

Solutions to Homework Assignments Chapter Essay Example

Solutions to Homework Assignments: Chapter Paper The line is GAG (the last line on the front page of the individual tax return). Though both types Of deductions may reduce a taxpayers taxable income, for GAG deductions are generally more valuable to taxpayers because they reduce GAG which may allow taxpayers to deduct more of their from GAG deductions (and other tax benefits) that are subject to GAG limitations. From GAG deductions dont affect GAG. 11. Why are some deductions called above-the-line deductions and others are called twelfth-line deductions? What is the line? The line is adjusted gross income (GAG). GAG is considered the line because of the significance it plays in the amount of deductions allowed from GAG. for GAG deductions are called bother-line deductions because they are deducted in determining GAG. From GAG deductions are called below-the-line deductions because they are deducted after GAG has been determined. They are deducted from GAG to arrive at taxable income, Below-the-line deductions may be subject to limitations based on the taxpayers GAG. 2. What is the difference between a tax deduction and a tax credit? Is one more beneficial than the Other? Explain. A deduction generally reduces taxable income dollar for dollar (although from GAG deductions may not reduce taxable income dollar for dollar). This translates into a tax savings in the I mount Of the deduction times the marginal tax rate. In contrast, credits reduce a taxpayers taxes payable dollar for dollar. Thus. Generally speaking, credits are more valua ble than deductions. 20. We will write a custom essay sample on Solutions to Homework Assignments: Chapter specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Solutions to Homework Assignments: Chapter specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Solutions to Homework Assignments: Chapter specifically for you FOR ONLY $16.38 $13.9/page Hire Writer Isabella provides of the support for her father Hastings who lives in an apartment by himself and has no gross income, Is it possible for Isabella to claim a dependency exemption for her father? Explain. Because her father meets the relationship and gross income test for a qualifying relative, the support test is the only obstacle for Isabella to claim a dependency exemption for her father _ The basic support test requires that Isabella must have provided more than half of the support for her father in order to claim a dependency exemption for him. Because Isabella provides only 30% of her fathers support, she does not meet the basic test. However, Isabella could potentially qualify to claim a dependency exemption for her father under a multiple support agreement. For Isabella to qualify, the following requirements must be met: 1. No other taxpayer paid over half of her fathers support. 2. Isabella and at least one other person provided more than half the support of her father, and Isabella and the other person or persons would have en allowed to claim an exemption for Hastings except for the fact that neither met the support test. . Isabella provided over 10% of her fathers support (she provided 30%). 4 The other person or persons who provided more than 10% of Hastings support must provide a signed statement to Isabella agreeing not to claim Hastings as a dependent. Isabella would include the names, addresses, and social security numbers of each other person on a Form 2120- which she would include with her tax return for the y ear, 31 Rank the following three single taxpayers in order of the magnitude of taxable income (from lowest to highest) and explain your results. Named Gross Income Deductions Poor GAG Itemized Deductions $ 80,000 8,000 0 Baker S 80,000 4,000 4,000 Chin S 80,000 0 8,000 Chin has the highest taxable income, followed by Baker and then Named. Chins taxable income is highest because he had no for GAG deductions, and Named has the lowest because he had the most for GAG deductions. Baker did not benefit from the itemized deductions because they did not exceed the standard deduction. Chin only benefited from the itemized deductions to the extent the deductions exceeded the standard deduction. See the following analysis: Description Named Baker Chin Computation (1) Gross income (2) For GAG deductions (3) Adjusted gross income (4) Standard deduction (5) Itemized deductions (6) Greater of standard deductions or itemized deductions (7) personal and dependency exemptions 580,000 (8, COO) $72,000 (6,100) 0 (6, 100) 580,000 (4, COO) $76,000 (6,100) (4,000) (6,100) 580,000 0 580,000 (6, 100) (8, COO) (8,000) Named: (4) > (5) Baker: (4) > (5) Chin: (S) > (4) (1)+ (2) Single taxpayer (3,900) 3,900 x I (personal exemption) Taxable income 562,000 $66,000 $68,100 32. Caraways husband passed away in 2012. She needs to determine whether jasmine, her 17-year old step-daughter who is single, qualifies as her dependent in 2013. Jasmine is a resident but not a citizen of the united States. She lived in Cassowary;s home from June IS through December 31 , 2013. Cassowary provided more than halt of Jasmines support for the 2013. A. Is Cassowary allowed to claim a dependency exemption for Jasmine for 2013? Yes, Cassowary may claim a dependency exemption for Jasmine in 2013. Jasmine meets the citizenship/ residency test because she is a resident Of the United States, and she meets he requirements to be considered Caraways qualifying child as follows: Test Relationship Age Residence Support Jasmine Yes, stepdaughter qualifies Jasmine is under 19 at the end of the year Jasmine had the same principal residence as Cassowary for more than half the year Jasmine does not provide more than half her own support. B. Would Cassowary be allowed to claim a dependency exemption for Jasmine for 2013 if Cassowary provided more than half of Jasmines support in 2013, Jasmine lived in Caraways home from July 15 through December 31 of 2013, and Jasmine reported gross income of $5,000 in 2013? No. Jasmine would fail the qualifying child test because she did not have the same principal residence as Cassowary for more than half the year. Jasmine would fail the qualifying relative test because her gross income exceeds the 53,900 personal exemption amount for 2013. C. Would Cassowary be allowed to claim a dependency exemption for Jasmine for 2013 if Cassowary provided more than half of Jasmines support in 201 3, Jasmine lived in Caraways home from July 15 through December 31 of 2013, and Jasmine reported gross income of $2,500 in 2013? Yes, Jasmine would qualify as Caraways qualifying relative as allows: Test Relationship Support Gross income Jasmine Yes, stepdaughter qualifies Cassowary provided more than half Of Jasmines support Jasmines gross income does not exceed the dependency exemption amount. 44. Gary and Lakes were married on December 31 last year. They are now preparing their taxes for the April 15 deadline and are unsure of their filing status. A. What filing status options do Gary and Lakes have for last year? To be married for filing status purposes, taxpayers must be married at the end of the year. Although Gary and Lakes were married on the last day of the year, hey are still considered married for the entire year tort filing purposes. Gary and Lakes may file as married filing jointly, or they may elect to file as married filing separately. B. Assume instead that Gary and Lakes were married on January I of this year, What is their filing status for last year (neither has been married before and neither had any dependents last year)? Single. Gary and Lakes were not married at the end of the year, therefore they must both file single, 48 In each of the following independent situations, determine the taxpayers filing status and the number of personal and dependency exemptions the sprayer is allowed to claim. A. Prank is single and supports his 17-year-old brother, Bill. Bill earned $3,000 and did not live with Frank. Single with two exemptions; one personal and one dependency exemption for Bill. 4 Frank Will file as single, not head Of household. Bill is not a qualifying person for purposes of the head of household test because Bill did not live as member of Franks household for more than half the year. Frank can claim an exemption for Bill because Bill qualifies as Franks qualifying relative as follows: Test Relationship Age Residence Support Gross income b. Bill Yes, Bill is taxpayers brother, Not applicable to qualifying relative Not applicable to qualifying relative Yes, more than half of Bills support is provided by Frank. Yes, Bills gross income ($3,000) is less than the exemption amount, Geneva and her spouse reside with their son, Steve, who is a 20-year-old undergraduate student at State University. Steve earned $13,100 at a part-time summer job, but he deposited this money in a savings account for graduate school. Geneva paid all of the $12,000 cost of supporting Steve. Married filing jointly with two personal exemptions and one dependency exemption for Steve Steve meets the test to be Geneva and her husbands qualifying child as follows: Test Relationship Age Residence Support Steve Yes, Steve is the taxpayers son. Yes, under age 24 and a full-time student (and younger than parents). Yes, temporary absences away at school count as time in the parents home Yes, even though the Steve earned $13,100, he did not use any of that money to provide for his support. Staves parents provided more than half (all, in fact) Of his support for the year. A qualifying child is not subject to the gross income test. Hams spouse died last year, and Hams has not remarried. Hams supports his father Reggae, age 78, who lives in a nursing home and had interest income this year of SO,500. Head of household with two exemptions. Hams is not a qualifying widower because he does not maintain a household for a dependent child. However, he does qualify for head of household because he is not married and he pays more than halt the cost of maintaining a separate household that is the principal place of abode for his father, and his father also qualifies as his dependent (as a qualifying relative) as follows: Test Relationship Age Reggae Yes, Reggae is Hams father. Not applicable to qualifying relative Residence Support Gross income Not applicable to qualifying relative Yes, Hams provides more than half Of Regiss support. Yes, Regiss gross income of $2,500 is less than the exemption amount. Because Reggae is considered to be Hams qualifying relative (and a qualifying person for purposes of the head of household filing status). Hams may also claim a dependency exemption for Reggae. D. Irene is married but has not seen her spouse since February. She supports her spouses 18-year-old child Dolores, who lives with Irene. Dolores earned $4,500 this year. Head of household with two exemptions. Irene qualifies for being treated as unmarried for the year (abandoned spouse) as follows: Test Married Separate Return Maintains Home Time Separated Irene Yes, Irene is still married at the end of the year, Yes, Irene files a separate return from her spouse, Yes, Irene provides more than halt the cost to maintaining a home tort a quailing child. Yes, Irene has not lived with her spouse for the last six months of the year. Because she is treated as though she were unmarried, she may file as head of household because she pays more than half the costs (for more than half the cable year) of maintaining a household that is the principal place of abode for a dependent who is her qualifying child. Dolores is Irene qualifying child, as determined below: Test Relationship Age Residence Support Dolores Yes, Dolores is the taxpayers stepchild. Yes, under age 19 (and younger than Irene) Yes, Dolores lived with taxpayer for more than half of the year _ Yes, Dolores did not provide more than half of her own support. Irene may claim one personal exemption for herself and one dependency exemption for Dolores. E. Assume the same facts as in part d. Also assume that Craig is Urines husband. Craig supports his 12-year-old son Ethan, who lives with Craig. Ethan did not earn any income. Head of household with two exemptions. Craig qualifies for being treated as unmarried (abandoned spouse rules) as follow. Was: 6 Test Married Separate Return Maintains Home Time Separated Irene Yes, Craig is still married at the end of the year. Yes, Craig files a separate return trot his spouse. Yes, Craig provides more than halt the cost to maintaining a home for a qualifying child. Yes, Craig has not lived with his spouse tort the last six months of the year. Because he is treated as though she were unmarried, he may file as head of should because he pays more than half the costs (for more than half the taxable year) of maintaining a household that is the principal place of abode for a dependent who is his qualifying child. Ethan is Crags qualifying child, as determined below: Test Relationship Age Residence Support Dolores Yes, Ethan is the taxpayers child. Yes, under age I g (and younger than Craig) Yes, Ethan lived with taxpayer for more than half of the year. Yes, Ethan did not provide more than half Of his own support. Craig may claim one personal exemption for himself and one dependency exemption for Ethan. Note that both Irene in part d. ND Craig may claim head of household filing status because they both qualify to be treated as unmarried for filing status purposes. 54 Demeanor and Jeanine Jackson have been married for 20 years and have four children who quality as their dependents (Damascus, Jeanine, Michael, and Candace).