Womens Rights - A Chronicle of Reform - 1701 Words

Women’s Rights- A Chronicle of Reform 1) Books to Read on the Women’s Movement: The Feminist Mystique (Betty Friedan, 1963) In The Feminist Mystique, Betty Friedan combats the notion that women could only find fulfillment and be successful by having children and taking care of the home. This book sparked a re-emergence in the feminist movement and is widely attributed for converting more supporters for the cause. Her book describes the unhappy status of women in the ‘50s and 60’s and found her proof by holding interviews with women and also researching many topics. She discusses topics such as the fact that men wrote the women’s magazines, early feminists, female education and how it was changing, and the lack of fulfillment housewives felt in their everyday duties. The Feminist Mystique is reputed to be one of the most influential books in the 1960s. The Beauty Myth (Naomi Wolf, 1990) The argument of The Beauty Myth is that as women have received more eminence, the standard of their personal appearance has also grown. Wolf’s position on the issue is that this type of social control is potentially just as restrictive as the traditional roles of women. The Beauty Myth discusses how society’s viewpoint of beauty is detrimental to women because it causes many emotional and psychological problems to women who strive to become â€Å"perfect†. This book is important due to the fact it raises awareness to the issues that many young women are currently facing.Show MoreRelatedThe Progressive Era Of American History1346 Words   |  6 PagesThe progressive era is a widely debated topic among many historians. It is known as a time period that consisted of economic, political, social, and moral reforms. In summary the progressive era consisted of businessmen seeking to prevent increased government regulation by suppor ting weak federal laws, women wanting equal rights such as the right to vote, religious gatherings trying to prohibit alcohol consumption, and high society optimists attempting to help the poorer classes. The reformists wereRead MoreFeminist Views and Author Connections in The Bean Trees1552 Words   |  6 Pagesspirited girl trying to escape her simple and somewhat boring life to a more exciting one. Taylor’s character reflects Kingsolver in the way that they both focus on creating a more just society in which women are treated as equals and have the same rights as men. They both share a pride of being female and attempt to better the lifestyles of other women in their societies. Barbara Kingsolver writes novels which focus on social justice and she often writes about situations that are familiar, basingRead More A Woman Indefinitely Plagued: The Truth Behind The Yellow Wallpaper1318 Words   |  6 Pagesfor how it exemplifies the women’s lives of her time proves d ifficult today. Before the reform of women’s rights, society summed the roles of the woman in a simple principle called The Cult of True Womanhood. This ideology implied that the woman should only serve and work for the household and always maintain an outward appearance of virtuousness. The overall goals of womanhood included remaining passive and modest in all situations. During Gilman’s lifetime, women’s rights activists began to act outRead MoreWomens Roles: Women of the Slaveholding South in the American Civil War by Drew Gilpin Faust1261 Words   |  6 PagesMothers of Invention: Women of the Slaveholding South in the American Civil War by Drew Gilpin Faust chronicles the transition of women’s roles and attitudes in the South during the Civil War. The work of Faust does not only deal with the roles of women but also the changing attitudes of men in relation to the status of women in the South. The war itself was integral in the transformation of women and would bring about these changes for the better but would be painful for many who were raisedRead MoreEssay Cold War Presidents1736 Words   |  7 Pagesthe lawful good. However, by the time we get involved with Vietnam, more and more Americans began to become skeptical of the administration, and many began to suspect their own government was an enemy as well. With the wave of the civil rights movement and the Women’s movement, the government attempted to reprimand the flaws in the system, but there was nothing they could do fast enough to satisfy the people. As the Cold War era heated up, Presidents began to become more and more nervous in the hotRead MoreShould College Athletes Be Paid?1080 Words   |  5 PagesWomen (AIAW) and began to govern women’s sport at the collegiate level. The addition of women athletics to the NCAA did great things for women especially in regards to women’s rights. Title IX is great but it poses an obstacle in paying rev enue producing predominantly male athletes. A simple fix to this is to only pay athletes in revenue producing sports. Only pay the sports programs that bring in more money than they put out. If Pat Summit and the Tennessee women’s basketball team produce moneyRead More The Tragedy of Commercialism in College Sports Essay4106 Words   |  17 Pagesgames broadcast from 10 different locations on March 12 (Hiestand). For fans of the sport ESPN has become a college hoops haven. CBS may garner the most attention for its $6 billion 11-year contract, which gives the network exclusive broadcasting rights for the season-ending mens NCAA tournament, but it is ESPN, which is responsible for the games dramatic rise in popularity. Before ESPN launched in September of 1979, college basketball games on TV were hard to find and national broadcasts ofRead More The Fight That Will Never End Essay1720 Words   |  7 Pagespaper I will be exploring and explaining the act of abortion. I will discuss the historical and analytical background by explaining pre Row versus Wade, and post Row versus Wade. I will be explaining this issue on a National level, and discuss how women’s role in society has changed dramatically since the famous trial. Introduction nbsp;nbsp;nbsp;nbsp;nbsp;Abortion is the act of ending a pregnancy, either through surgery or by taking medication, with the intention not to have an infant bornRead MoreThe Development of a Campaign for Womens Suffrage in Early 1870s2125 Words   |  9 PagesThe Development of a Campaign for Womens Suffrage in Early 1870s The campaign for womens suffrage gathered support after 1870, mainly because of a growing number of women who, through education, realised society was extremely unequal and recognised a need for change through action. The Forster act of 1870 which gave compulsory primary education to girls, was a landmark event that meant the women of the future would have the ability to question the inequalities of a Read MoreAlbert Of Austria, Queen Claude Of France And France1272 Words   |  6 Pagesa continued way to operate within the patriarchal society, with risk as an underlying theme. Each writer embraces this as survival, despite rejecting it as their modus operandi. Wollstonecraft dedicates an entire chapter in the Vindication of the Rights of Woman. For Henry, Anne’s appeal, per Mulvey’s theory of female image, came through her feeding of narcissistic and scopophilic impulses. While the concept of Henry as a narcissist commonly enters scholarship on his reign, as well as, his use of

Bullying Bullying And Bullying - 1030 Words

Kassandra Barragan Ms. Filar English 4/ Per: 1 9 May 2017 Bullying While doing research on bullying, I found studies on subject like cyber bullying, physical bullying, and verbal bullying. Bullying is a big problem now and has been in our society for some time. What is disturbing is that school is supposed to be a place where students learn and try to get away from outside problems but sadly some see it as a battlefield or place of survival. According to Webster s Dictionary, a bully is someone who is habitually cruel, insulting, or threatening to others who are weaker, smaller, or in some way vulnerable. There are different factors that may affect a person s behavior it may be caused by their environment, history, and/ or other†¦show more content†¦Sometimes groups of young adults will target and alienate a peer because of some adolescent prejudice. This can quickly lead to a situation where they are being taunted, tortured, and beaten-up by their fellow classmates. Regardless of how young or old a person is, there is always a chance that someone could harass or abuse them. Sometimes with children, bullying happens away from home, but physical bullying can also take place in the home. Physical bullying can have a tragic ending and therefore must be stopped quickly. The next type is cyber bullying which is currently the most common form of bullying in our generation. Cyberbullying is the use of technology to harass, threaten, embarrass, or target another person. Examples of cyberbullying include sending hurtful texts or instant messages, posting embarrassing photos or video on social media, and spreading mean rumors online or with cell phones. With all this new technology and social media apps bullying has occurred a lot more. The last common type of bullying is verbal. Verbal bullying is the use of words in a negative way such as insults, teasing, put downs, etc. Many times verbal bullying goes unnoticed, for example, when you make a joke about a friend they may get offended. There are definitely many more types of bullying that occurs but more importantly why does it occur? There are a variety of reasons why bullying occurs. Victims are usually targeted because of theirShow MoreRelatedBullying And Bullying : Bullying1180 Words   |  5 Pages Bullying is defined as unwanted or aggressive behavior that causes someone to feel afraid or intimidated. This behavior could be something physical, verbal, or something done electronically or through social media. If someone feels threatened by someone’s actions or words, it could be considered bullying, even if that was not the intent.There are many types of bullying, how to recognize bullying, how to report bullying, what to do if you see incidents of bullying, and what resources are availableRead MoreBullying : Bullying And Bullying985 Words   |  4 PagesBullying You may hear the word bullying a lot but never actually knew what it meant, well know is the time to know and be aware of what’s happening around you. Bullying is the use of force, threat, or aggressively dominate others. Bullying is common worldwide but there are specific types that are more common than others, there are four types of common bullying one of them is verbal bullying meaning when someone calls another person name, treating, and making disrespectful comments about someone isRead MoreBullying : Bullying And Bullying1366 Words   |  6 PagesKyle McBrady Ms. Coyle English 2A (3) 9 December 2014 Bullying Leading to Violence Bullying is when a person abuses his power to another person by causing physical or mental harm to the victim who is often weaker, says Dictionary.com (Bullying). This definition can be applied to a recent story in The Washington Post, where bullying caused a student by the name of Jaylen Fryberg to shoot his friends in a lunchroom cafeteria. Jaylen and his girlfriend had recently broken up and she began cyberbullyingRead MoreBullying : Bullying And Bullying1000 Words   |  4 Pages Bullying was defined as overly powered strength used when intimidating one, demanding ones request. Cyberbullying was defined as using electronic devices such as computers, texting, cellphones, iPad’s, etc. Bullying and Cyberbullying are similar in so many ways. One major similarity is aggressiveness, which is used to cause harm to a victim. They both are done to cause the victim pain. Cyberbullying and Bullying are neither often reported. Bullying is repeated behavior over and over again. ThoseRead MoreBullying : Bullying And Bullying880 Words   |  4 Pages Ever since this incident administrators have taken serious actions and the bullying has dramatically decreased. Students ceased to create rumors about him. They don’t physically abuse him or call him names in front of his peers anymore. However, he still gets talked about behind his back but of course it’s not as bad as before. He visits his counselor on a weekly basis and things have gotten much better. I’m glad that I stuck around to be there for him while he struggled with such a horrible timeRead MoreBullying : Bullying And Bullying1387 Words   |  6 PagesAn average bullying session lasts about 37 seconds; an adult intervenes in the problem about one in twenty-five times (Bullying Facts). Bullying is seen as aggressive and unwanted behavior between two or more people (Aspa).   Most people who are not involved in the actions going on do not really know it’s happening.   Most parents do not even know when their child, or children, are being bullied (Bullying Facts).   Bullying can be prevented if the right consequences take place.   Parents and schoolsRead MoreBullying : Bullying And Bullying769 Words   |  4 Pagesphysically bullied on the premise and cyber-bullying. The females reported more Cyber-bullying, off-school premises, through text massages and social media outlets. The males reported a higher rate of physical bullying on the school premise than the females. Students reported the occurrence of physical intimidation preventing younger students to access hallways. Also, student’s who are perceived as â€Å"different† are target and taunted. Currently, the bullying behavior seems to be accepted by the staffRead MoreBullying : Bullying And Bullying948 Words   |  4 Pages Bullying Teasing and playing around are all part of growing up; however, what happens when it happens over and over. The Hernando County Code of Conduct defines bullying as: systematically and chronically inflicting physical hurt or psychological distress, or physical behavior, including and threatening, insulting, or dehumanizing gesture, by a student or adult, that is severe or pervasive enough to create an intimidating, hostile, or offensive educational environment; cause discomfort orRead MoreBullying : Bullying And Bullying Essay1924 Words   |  8 Pages Bullying is a very touchy subject for people to talk about. It deals with a lot of mental, physical, and emotional damage. Bullying is violent and unwelcoming behavior among various different aged children in school that involves a lack of power for one kid and a lot of power for another. The behavior of a bully is repeated numerous times over time and becomes more aggressive as the path goes on. The bully has an imbalance of pow er over the one being bullied. They bully uses their power for givingRead MoreBullying : Bullying And Bullying894 Words   |  4 PagesThere are several ways students can put an end to bullying when they see it happen. One way is to tell the person who is bullying to knock it off, but this should only be done when it is safe to do so. If the witness is friends with the person who is bullying, they could also distract him by inviting him to do something else. A third way to handle the situation is to tell a trusted adult or teacher, but for this to work the adult must know how to deal with the situation appropriately. Another option

Hitler’s Rise To Power An Inevitable Offshoot of the Great Depression in Germany Free Essays

The Great Depression caused by the Stock Market’s collapse in 1929 affected the American economy like no other economic crisis in its history (Samuelson, n. d. ). We will write a custom essay sample on Hitler’s Rise To Power: An Inevitable Offshoot of the Great Depression in Germany or any similar topic only for you Order Now Being the most severe depression experienced by the industrialized Western world (Nelson, n. d. ), its effects rippled to other economies, especially to that of Germany. The German economy was notably vulnerable because it was built out of foreign capital and was dependent on foreign trade (Gavin, 1996). The Depression abruptly restructured German society and thus, led people to seek any solution to end the crisis. Hitler proved to be the solution that Germany was looking for. Although his views were unpopular among the public, he took advantage of the hopelessness which the people felt during the Depression. Moreover, other factors that were already present in the 1920s sped his rise to popularity. Some of these were: long term bitterness among the people brought about by the Treaty of Versailles and the First World War; ineffective constitution; money for Hitler’s campaign and propaganda; the existence of propaganda and programmes; Stormtrooper attacks on other parties and on Hitler’s detractors as well as his personal atributes. After 1929, two other influential factors aided Hitler and ensured his success politically: the Great Depression and Hitler’s recruitment by Hindenburg (Clare, 2006). Hitler’s rise to power was successful and yet avoidable. His success was largely due from external factors which he exploited using duress, brilliance and propaganda (Clare, 2006). Indeed, if the Depression had not happened; chances are, there would have been no Hitler. References Clare, John. (2006). How Was Hitler Able To Become Chancellor in January 1933?   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Greenfield History Site.   Retrieved December 11, 2007 from    http://www.johndclare.net/Weimar7.htm Gavin, Philip. (1996). The Rise of Adolf Hitler: Great Depression Begins. History Place Site.   Ã‚  Ã‚   Retrieved December 11, 2007 from   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   http://www.historyplace.com/worldwar2/riseofhitler/begins.htm Nelson, Cary. (n. d.). About the Great Depression. Modern American Poetry Site. Retrieved   Ã‚  Ã‚  Ã‚  Ã‚   December 11, 2007 from http://www.english.uiuc.edu/maps/depression/about.htm Samuelson, Robert. (n. d.). Great Depression. The Concise Encyclopedia of Economics. Library of Economics and Liberty Site. Retrieved December 11, 2007 from   Ã‚  Ã‚   http://econlib.org/library/Enc/GreatDepression.html How to cite Hitler’s Rise To Power: An Inevitable Offshoot of the Great Depression in Germany, Papers

Accounting Theory of Finance- Free-Samples - Assignmenthelp.com

Questions: 1.You are required to find a Newspaper articles which is from professional journal like in In The Black, CAANZ etc major issue should be highlighted and relate them with the concept of article and theories like normative theories, positive theories, measurement issue. 2.Explain assumption behind three theories like Public Interest, Private Interest and Capture Theories and evaluate which one best explain each of the comment letters. Answers: 1.This is an article published on 16th January 2017 in accounting today that explains about the new tax rules for 2017. It is seen that the New Year looks to be a demanding one for the people who practice tax as the new elected President of USA, Donald Trump and his fellow Republican have assured to perform a tax transformation packages in the year 2017. Conversely, if there is no new law, the tax consultant still requires handling a large number of changes in tax that have been implemented for the first time in this year or are applicable for the first time for tax returns that will be documented this year (Appelbaum et al., 2013). The article that in discussion provides a summary of all such changes in tax, other than manifesting alterations and the transformations that have been established by the failure of the Congress, to act as a package of the extenders to bring back the tax provisions that had finished with the end of the year 2016. The various changes that are in order to be included are discussed below: Higher floor beneath medical expenses for the seniors The tax year that is starting after December 2016, it is seen that the floor under the deductions that are itemized for the medical expenditure of the tax payers who are of the age of 65 years and above, is raised from 7.5 percent to AGI to 10% of the AGI (Liu et al., 2014). Some Taxpayers may require new ITINS It is seen that an individual who is documenting their return on tax in USA is required to reveal their taxpayer identification number while filing and paying their return. The taxpayer identification number is referred to as an Individuals Social Security Number. Conversely, in situations when the people who are not issued Social Security Number as they are not eligible, but they are to file their tax returns, the IRS provides individual taxpayer identification numbers that can be used with respect to the individuals tax filing needs (Brownlee 2016). It is seen that the 2015 Protecting Americans from the Tax Hikes Act has provided that an ITIN will get terminated if a person is unable to file their tax returns for three years consecutively. It is seen that under this new rule, the individuals who possess an ITIN that have not been utilised for once in the past three years will no longer be able to utilize that ITIN on a tax returns from January 1 2017 (DeLong et al., 2016). Furthermore, people who have been given ITINs before the year 2013 are needed to renew their ITINs on a astounding schedule between 2017 and 2020. Conversely, only the holders of ITIN who are required to file a tax return in the year 2017, requires renewing their ITINs and the others are not required to undertake any actions. Accelerated due dates for W-2s, 1099s, The wages that are paid to the staffs and employees and the taxes that are subtracted from the wages of the employees before 2016, the employers are to file these tax in Form W-2 with the Social Security Administration by the end of 28Th February of this year and following the calendar year for which the tax return had to be documented making use of the Form W-3, that is a Transmittal of Wage and Tax Statements, for the people for whom the W-2s, the expiry data for returns electronically filed was March 31st. Additionally for payments that are before 2016, the tax payers had to file forms in the series of 1099 with the IRS on the last day or before February of that year by following the calendar year for which the return had to be paid (Gammon et al., 2016). For those of 1099, the expiry date for the return information that was electronically filed was March 31st. With respect to the 2015 PATH Act, starting with the forms that were documented in 2017, the Forms W-2, W-3 and the returns to the statement of the non-employee remuneration requires to be documented before or on 31st January of the year that follows the financial year to which such returns are associated. It is seen that these returns are no longer qualified for the elongated date of filing that will be doe electronically documented returns (Hallerberg Scartascini 2016). Furthermore, the increase of time to file W-2 with the SSA is found to be non-automatic. It is seen that for the filing of returns that are on or after January 01 2017, the taxpayers may ask for an extension for thirty days by submitting Form 8809, the Application for Extension of Time to File Information Returns. Revised due-date for partnership and C corporations returns It is seen that under the Surface Transportation and the Veterans Health Care Choice Improvement Act of 2015 that will be active commonly for any returns for the tax year that starts after 31st December 2015 (Freedman2017). The partnerships along with the S corporations, requires filing their taxes before the 15th day of the third month after the taxation year ends. In case of returns that are paid before hand, the partnerships are to file by the 15th day of the fourth mo nth after the expiration of the taxation year. It is seen that C corporations are required to file within the 15th day of month four after the conclusion of the taxation year. Conversely, for the C corporations with the taxation year that ends on June 30, the return date stays to be the 15th day of the third month after the conclusion of the tax year (Martorano 2016). The corporations having short tax years that ends anytime in June are looked as the year had ended on June 30 and they are required to file within the 15th day of the third month. Revised automatic extension rules for corporations Under the Surface Transpiration and Veterans Healthy care Choice Improvement Act of 2015, that is effective for the tax payers returns that starts after December 2015, that starts after 31st December 2015 that are for the 2016 tax year returns that are documented in the year 2017, the three month automatic extension during the time for the returns of the corporate in Code Sec.6081 (b) is transformed to be an mechanical six month extension (Konvisarova et al., 2016). Safe harbor for the de minimis errors on information returns and the payee statements It is seen that in general, except where there is justifiable cause and no wilful abandon and has few other exceptions, a malfunction to bring in all the information that are necessary to be revealed on the information return or a statement of payee in accordance to a return on information, or any addition of wrong information on a return on information or payee statement will lead to penalty (Accounting Today 2017). There are various factors that decide the penalty amount and this includes whether the taxpayer is a small business. Qualified Small employer HRAs exempt from ACA market changes requirements It is commonly effectual for the year initiates after 31st December 2016; the 21st Century Cures Act reveals that a skilled small employer HRA is not regarded as a group health scheme for the purpose of income tax, as transformed and not enduring any other provisions. There are various exceptions that are similar for ERISA and the Public Health Services Act intensions (Plummer 2016). Therefore, under this act, a skilled employer HRA wills not facade the Affordable Care Act market transformations needs. Transformations for the alternative tax election by non-life insurance companies With respect to the former Code Sec, 831 (b), the non-life insurance companies with the premiums that are new written or the direct written premiums if increased not more than $1.2 million in the taxation year that could be chosen to be taxed at a normal corporate rate, only on the investment income and not being taxed on the underwriting income and the investment income. Under the 2015 Protecting Americans from the Tax Hikes Act for the taxation years starting after 31st December 2015, the $1.2 million maximum value of annual premiums rising to $2.2 million and is regulated for the effect of inflation (Accounting Today 2017). Furthermore, for the tax payers that start after 31st December 2016, a classification need is applicable if a non-life insurance organization makes the election. Increased User fees for pre-filling agreements The process of pre-filling agreement permits the large business and the taxpayers who are international to ask for an investigation and determine particular issues that are associated to the returns that are not due or are filed. The taxpayers have to pay a user fee if they are elected to participate in the PFA program, Under Rev Proc 2016-30, 2016-21 IRB, for PFA requests that are presented on or after January 1 2017, the fee rises from $134,000 to $ 218,600. It is seen that a fee is examined for each distinct and separate issue (Accounting Today 2017). Therefore, it can be said that these changes in the taxation can be useful for computing the accounts for the businesses and individuals. 2.The paper looks to analyse the improvement proposals laid down by FASB (Financial Accounting Standards Board) with respect to the Employee Share-Based Payment Accounting that is related to the Compensation Stock. It is seen that four respondents were taken into consideration who provide comment on the exposure draft and the analysis of the paper reveals that surplus tax benefit and deficiency recognition in the income statement should not be undertaken and a Symmetrical Equity Approach should be implemented in order to reduce the volatility of the expenses from the Income Statement. Introduction There are various accounting standards that are being introduced and recommended by the Financial Accounting Standard Boards and the Board prefers comments and exposure drafts from the various industries and corporate bodies. It is seen that the feedback from the various corporate bodies is influential for the financial boards to undertake changes in their accounting standards that will improve the standards that will help the corporate bodies to implement these standards. The proposal that is under discussion involves the proposed accounting standards and updating compensation stock compensation with the topic number being 718. The accounting standard that is under consideration is Improvements to Non-employee Share-Based Payment Accounting. It is seen that improvements in the non-employee share-based payment accounting is important for the decrease in the cost and complexities that are seen while maintaining and developing the information usefulness that are given out by the financial reports (Peterson et al., 2014). The paper has taken into consideration four respondents out of the overall comments that have been given in the accounting board websites. It is seen that the analysis of the four comments from the respondents will be influential for the analysis of the accounting standards to get an overview of the issues that are taken into consideration. The further aim is to understand the how the implementation of such standards can improve the accounting standard as a whole (Pierce et al., 2014). The report will finally evaluate the agreed and the disagreed comments of the various respondents and thereby a conclusion can be attained that whether the standard is ideal or not. Proposal The paper takes into consideration a current proposed improvement in the accounting standard so that the intentions of the non-employee shared based payment accounting can be improved. It is seen that developments in the non-employee share based payment accounting is important so that the sentiments of the non-employees in an organization can be maintained and the organizations can operate in the business properly (www.fasb.org/cs 2017). A good relationship between the employees and the organization creates a proper operating environment and therefore improvement in such payment accounting system is important. The standard has recommended various ideas and encourages all the organizations from various industries to take part in the commenting process the feedback can be gained. The changes are laid down in the form questions by the FASB and it is the job of the organizations to answer these questions by being in favour or in disagreement to the questions (Ng Gilbert 2016). There are various questions that have been laid down and all these are not mandatory to be answered. The organizations answer to only those questions that are in relation to their business and therefore, it is seen that exact answer related to the use of these standards can be obtained from different industrial sector (Board 2014). The questions talk about the tax benefits and deficiencies, complexity and cost while maintaining the information that are available in the financial statements, what should be the relationship between the cash flow and additional tax benefits be classified as, permission for the entities to undertake accounting policies election, proposed expansion of the business, tax payment process etc. The feedback of these answers will determine that the changes that have recommended can be useful to the economy or not. Debate So Far It was discussed earlier in the paper that answers from four respondents will be taken in order to understand the agreement or the disagreement of the changes that are recommended in the accounting standards (Liu et al., 2014). The answers given out by the first respondent is discussed as follows: Heiskell and MacGillivray and Associates This is an accounting and an auditing firm that operates in Australia and they provide answers to the questions that are related to the new and improved accounting standards. They agree to the elimination of the PIC pool of accounting and thereby minimize the level of cost and complexity in the process of such accounting. The firm even agrees to they feel that the associated expense for the compensation is even included in the income statement and therefore the tax deficits and the benefits are equally important to be implemented. The firm even agrees that there should be minimum delays for the identification of the surplus tax benefits (King 2013). In relation to the third question that is related to the classification of the tax cash flows within the operating activity, the firm agrees to it saying that such actions requires to be called an operational activity. It is seen that Heiskell and MacGillivray and Associates agree and say yes to the all the questions that has been laid do wn by FASB revealing that they are happy with the changes that have been proposed with respect to the non-employee share based accounting payments. Raytheon Company Raytheon is a company that is an innovative and technological leader who are known for their defence technologies, security tools and civil market software throughout the world. It is an US based organization that looks to build strong corporate governance. The organizations answer only the questions 2, 3 and 5 that are available in the exposure draft. It is seen that this firm disagrees with Heiskell and MacGillivary and Associates with the second question and disagrees with the proposed approach that the standard had recommended with respect to the identification of the additional tax benefits and the tax deficiencies within the income statement (Silny Schiller 2015). However, they believe that FASB should pursue a model where all the deficits and benefits of the excess tax are shown in the equity. They suggest the use of Symmetrical Equity Approach that will provide much better results with respect to the Board recommended approach. The organization with respect to question 3 agrees with the suggestion given out by the FASB and suggests that tax related cash flows should be considered as an operating activity (Bruesewitz et al., 2014). The organization even agrees to the suggestions that have been laid down in the fifth question in the exposure draft and claims that they permit the withholding the amount up to the highest marginal rate of tax that is applicable. American Bankers Association The American Bankers Association is an association where participants of all the banks that operate in USA are present and they look forward to improve the banking system and the operational activities of a bank. The Association appreciates the changes that have been proposed by FASB with respect to the improvements in the Employee Share-Based Payment Accounting and thus looks to answer the questions that have been laid down in the exposure draft. It is seen that the association answers all the questions and disagrees to one question (American Bankers Association American Bankers Association 2013). The Association opposes the identification of the excess tax benefits and the deficiencies to be income statement directly. The Association explains clearly that the identification of the additional taxes on the income statement would create a difference in financial report and the compensation expenses. Visa Inc The company is a global leader in the online payments technology and tries to improve the payment all over the world. The company even appreciates the opportunity to provide suggestions on the improvements proposed by FASB. It is seen that the company answers almost all the questions in the exposure draft and it is seen that they agree to all the propositions that have been stated by the Board but disagree with the suggestion of the additional tax benefits and deficiencies to be recognised in the income statement (Lee et al., 2014). They believe the proposal of FASB may reduce complexities for certain companies, but may raise the volatility of expenses related to the income tax. Importance of the Proposal The importance of the proposal reveals that these improvements are necessary with respect to the employee share-based payment accounting so that the compensation over the stock can be improved (Ranco et al., 2015). The proposal has been intended to improve the preparation of the financial report and lowering of the work pressure of the accountants and even making the cash paid by the employer for the shares will be helpful for the tax holding purposes of the employees. Conclusion The analysis of the proposals provided by the FASB with respect to the employee share-based payment accounting shows that leaving one of the four respondents that is Weiskell and MacGillivray Association, the others feel that changes in the proposal with respect to the recognition of the additional tax benefits and deficiencies in the income statement. The other proposals are agreed upon by all the respondents but this proposal is neglected as it may create volatility of the expenditures within the income statement. Therefore, it can be said that improvement in this segment will improve the scenario of the improvements related to the employee stock-based payment accounting. Reference List American Bankers Association, American Bankers Association. (2013, July). Feb. 2012. Web. Appelbaum, E., Batt, R., Clark, I. (2013). 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