Written and Psychological Contracts of Employment

The basic nature of employee-employer interaction is dictated by the nature of exchange in the employment relationship. An employment relationship is a contract based on a mutually agreed on, voluntary made exchange of promises. In this exchange, each party stands to gain if the exchange agreement is fulfilled and again, each party loses if it is not (Spielberger, 2008, p. 494)Advertising We will write a custom essay sample on Written and Psychological Contracts of Employment specifically for you for only $16.05 $11/page Learn More A contract is always born from between the employer and employee when the employee agrees the terms of employment in which case the acceptance may entail paperwork or just a word of mouth. There are three elements to the contract: offer, an â€Å"acceptance,† and consideration, which typically takes the form of a â€Å"promise by the employee to perform services in exchange for the promise by the employer to pay for su ch services† (Reid and Standryk, 2004) The employment relationship is usually documented in a contract of employment which can be a written statement contains certain terms and conditions regarding a given job. However, it necessarily does not have to be in writing, in which case it is called a psychological contract. The basic indication of the existence of an employment contract is the consent of both the employee and the employer to fulfill their obligations, with the former willing to work with expectation of compensation from the latter. It is from this contract that the basis for the relationship between the two parties is drawn, with the contract giving both parties certain rights and obligations called contractual terms, which should complement the rights enjoyed under the statutory labor laws, for example, the right to paid annual leave. Here, an introduction into the content and nature of the employment relationship is given, followed by a definition of the written c ontract of employment, expounding on the statutory rights, formation, and termination. In addition, the psychological contract of employment is discussed which includes its formation and breach. Key Differences between Written and Psychological Contracts of Employment The main difference between a written and psychological contract lies on how they are made such that, a written contract is always documented and provides duties and responsibilities in a generalized form, while psychological contract involves perceive obligation on the part of both employer and employee. In this case, a written contract will require have specific wording regarding the responsibilities of either party as well as terms of the contract while a psychological contract will only entail reasonable judgement about responsibilities one should undertake.Advertising Looking for essay on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More According to Robi nson (1996), Psychological contracts tend to be primarily subjective as they depend on what either party to the contract believes is contained in the promise, in which case both parties may have contradicting interpretation. On the other hand, written contracts are objective and clearly stated in the contract form such that both parties expect the same results from the contract. Due to the uncertainty nature of the psychological contracts, it is always difficult to resolve disputes, more so because evidence of agreement may not be categorically substantiated unlike in written contracts where signed and formalized documentation cannot be ignored. Psychological contracts are normally established informally through dialogue between the employer and employee on the role each of them can perform in the contract, without specifically outlining the details of the duties each party will perform. In the case of written contracts, the contract document will contain explicit outline of duties and expectations of the contract, which must be signed by the both parties, thus acting as compete piece of evidence in the event a dispute arises. Although it is important to provide all employees with written contracts, some assignments such as freelancer may not need written contracts. Breach of the psychological contract basically arises when either party to the contract feels that the other party has not fulfilled his obligation as promised. Since the magnitude of the breach may not be explicitly defined, the person who feels aggrieved will be affected psychologically and emotionally, with the response being loss of loyalty or loss of motivation, thus leading to general underperformance in the long run. Worse still, unresolved breach of psychological contracts may prove costly especially if there interference with the firm’s reputation as perceived by outsiders (Robinson, 1996). On the other hand, breach of written contracts is easily quantified, especially where either party fails to meet expectations, while resolution for the same is always included in the contract form. Formation of a written employment contract normally takes place upon the commencement of the contractual obligation, and according to the statutory requirement, the employer has the mandate to ensure the written contract form is provided to the employee not more than two months after the first day of employment. Therefore, any instance of holding the contract document, as is the case with some employers, is a violation of law, while the employee has the right to demand for the same without any form of intimidation.Advertising We will write a custom essay sample on Written and Psychological Contracts of Employment specifically for you for only $16.05 $11/page Learn More Under the written contracts, terms and conditions of termination are explicitly stated, which in most cases may include lapse of time, mutual agreement, one party giving notice of term ination or summary dismissal especially due to breach of terms. However, there are instances where legal redress may be sought especially when there is no ‘just cause’ for termination. Using Appropriate Theoretical Discussion, Identify How Psychological Contracts Can Be Broken By Employers Employees’ perceptions of employer psychological contract fulfillment/breach provide the basis upon which employees reciprocate. The assumption made here is that employees have delivered on the terms of their exchange so that the basis for employer reciprocation (i.e. employer fulfillment of obligations) exists (Conway and Coyle-Shapiro, 2006). One challenge arises on how to measure that the psychological contract has been breached, given that what one perceives as a breach may not necessarily appear as breach of contract to the other. For instance, some changes in the behavior of the boss concerning the relationship with employees such as refraining from routine morning greeti ngs or reverting to phone conversations instead of routine face to face discussions may appear as a breaking the psychological contract to the employee, but not to the employer. However, certain breaches of contract have far-reaching effect, thus should be addressed before they become detrimental to the firm. Poor human resource policies are likely to cause breach of psychological contracts from the employee’s perspective. In some cases, employees will perceive a broken psychological contract when promises made by the employer about human resource practices do not add up to what is actually delivered (Conway and Briner, 2005, p. 65). Employees require mentorship, guidance, and support from their boss while in the organization. Where such support is unavailable, employees feel that their social well-being is ignored and that the employer has failed to perform his part of psychological contract (Conway and Briner, 2005, p. 65). The ever-changing business environment including c ompetition in the labour market has forced organization to rethink their strategies, more so in human resources, with the primary aim being to improve employment relationship.Advertising Looking for essay on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More As a result of the dynamic climate, employment contractual relationships are becoming more and more threatened, while the hitherto security of tenure and reward for employee loyalty and performance is changing shape. Indeed, psychological contracts are becoming even more risky as most employers and employees alike are more likely to breach their part of bargain (Robinson, 1996). Oftentimes, employees will perceive that employers have broken their contractual obligation and will always react through reducing their level of performance, changing the way they behave in the organization, and always seeking an opportunity to leave the firm for another. Conclusion The world of business is rapidly changing, especially with globalization bringing about integration of both commodity and labour markets on a global level. In this case, competition has gone a notch higher, calling for organizations to restructure their internal resource policies, more importantly on human resources in order to attain a competitive advantage; indeed, organizations are â€Å"pressured to make rapid changes and accommodations to their workforce and employment policies† (Cappelli, 1999, Coffey, Cook, and Hunsaker, 1994). Moreover, it is becoming important for employers to appreciate the role played by employees in organizations’ performance and must find a balancing act on how they must â€Å"manage, renegotiate, and in some cases, violate the psychological contract that they have established with their employees† (Rousseau 1995). Nevertheless, it is paramount that organizations rethink on the effective way to fulfill their roles in psychological contracts in addition to formal written contract given that such contracts are almost inevitable, otherwise they will be always under financial and reputation risk. Reference List Cappelli, P., 1999. The new deal at work: managing the market-driven workforce. MA, Harvard Business Press. Coffey, R. E., Cook C. W., and Hunsaker, P. L., 1994. Management and Organizational Behavior. 3rd Edition. NY, McGraw-Hill/Irwin. Conway, N. and Briner, R. B., 2005. Understanding psychological contracts at work: a critical evaluation of theory and research. NY, Oxford University Press. Conway, N. and Coyle-Shapiro, J. A. M., 2006. Reciprocity and Psychological Contracts: Employee Performance and Contract Fulfillment. London, WC1E 7HX, UK. Web. Reid, R. B. and Standryk, L. E., 2004. The Written Employment Contract. Lancaster. Brooks Welch LLP. Web. Robinson, L. S., 1996. Trust and Breach of the Psychological Contract. Journal of Administrative Science Quarterly, Vol. 41. Web. Rousseau, D. M., 1995. Psychological contracts in organizations: understanding written and unwritten agreements. NJ, SAGE. Spielberger, C. D., 2008. Encyclopedia of Applied Psychology. Volume 2. MO, Academic Press. Web. This essay on Written and Psychological Contracts of Employment was written and submitted by user Arjun P. to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.

The Moment of Faith--Analysis on Jan Van Eycks The Betrotha essays

The Moment of FaithAnalysis on Jan Van Eycks The Betrotha essays Of all the early Flemish paintings, few are as famous as Jan Van Eycks The Betrothal of Arnolfini. Its unsurpassed solemnity and painstaking details have epitomized the essence of the early traditions of the Netherlandish art. Finished in 1434, the painting stands 85 cm x 63 cm and is painted on wood. It originally belongs to Margaret of Austria, whose well-documented inventory description reads, A large painting said to be Hernoul le Fin with his wife within a chamber, which was given to Madame by Don Diego, whose arms are on the cover of this picture made by the painter Johannes." (Dhanens, 195) From this script, the male on the left side of the picture has traditionally been identified as Giovanni Arnolfini, a wealthy and prominent Lucchese merchant living in Bruges until 1472. The female on the right is said to be Giovanna Cenami, the daughter of another successful Lucchese merchant. The contemporary law in the fifteenth century recognizes the validity of a marriage even wi thout any written documents or marriage ceremonies, provided the parties are of equal rank and their consent can be confirmed by the testimony of friends. (Gies, 293) Therefore, this particular painting in which Giovanni Arnolfini holds the right hand of his bride solemnly is often interpreted as a sacred testimony of their betrothal. With his masterful incorporation of appearance, gestures, setting, and objects, Jan Van Eyck ingeniously captures this solemn moment in which a man and a woman is united by faith under God with pictorial elements of sacredness, intimacy, and blessing of fertility. In the Betrothal of Arnolfini Van Eycks precise treatment of the appearance of his characters brings out the reality in a domestic marriage between the two well-respected family. Arnolfini is attired in a black, velvety coat with a sleeveless, fur-trimmed tunic and an enormous wide-brimmed hat. He looks both fashionable and well to do. It is ...

The purpose of this paper is to provide an opportunity to utilize Essay

The purpose of this paper is to provide an opportunity to utilize community assessment strategies, uncover a community health pr - Essay Example While only a tip of the iceberg is reported, a significant disease burden goes unnoticed. This paper seeks to assess, identify and highlight on community specific healthcare problems in one of the communities, in the US. A unique highlight is given to the community of Georgetown, one of the oldest cities in South Carolina and the headquarters of Georgetown County is seated at Winyah Bay situated at the confluence of three beautiful rivers. The community is a business hub as it hosts a sea gateway second business in the State of South Carolina. Georgetown city is moderately populated with a total population of less than ten thousand people with a population a density of 1,276/sq mi according to 2010 census report. The community is predominated by Black or African Americans, forming 56.7% of the population while the second largest race is whites (U.S. Census Bureau). Other races such as American Indian, Alaska Natives, Asians and Native Hawaiian make about 1% of the entire population. Appreciable proportion (over 80%) of the community has received formal education up to high school while less than 21% of people aged 25 years and above have received university higher education. The region has per capita income of less than $20, and about 23.2% of the population is below the poverty line (U.S. Census Bureau). Teenagers (less than 18 years) represent a bigger proportion (about 27.1%) of the total population compared to adults (about 14.7%). Female persons are also the majority representing more than half of the entire population (U.S. Census Bureau). Majority of the youths in Georgetown are unemployed accounting for 13.3% of the population and, therefore, do not have easy access to medical care (U.S. Census Bureau). The high rate of unemployment subject them to risk behaviors such as drug and substance abuse, crime, and risk sexual behavior among others. These behaviors expose the youths to sexually transmitted diseases (STDs) and unintended pregnancies. The communi ty had 22 and 113 reported cases of gonorrhea and Chlamydia, as the common etiologies of STDs in 2010. Nationally, in the same year there were 110million reported cases of cumulative STIs with Human Papilloma Virus as the leading pathogen (Satterwhite, 2013). Although Georgetown is ranked below the top ten in HIV infection rates among South Carolina States there, is still a significant HIV infections rate among the youths in this community. About half of the new reported HIV infections are acquired through homosexual behavior while heterosexuality accounts for 40% of all cases. Majority of these new cases were reported in African American at a rate eight times higher than in whites. This difference could be explained by social economic differences between the two races (South Carolina HIV/AIDS Council, 2009). A teenage pregnancy is rated at 30% among teenagers in this community, with most of them giving birth of their firstborns at an age less than 20 years (South Carolina Campaign: to Prevent Teen Pregnancy, 2010). There was a drop in U.S teen pregnancies reported (Ventura, Abma, Mosher, & Henshaw, 2009), which was attributed to by a reduction in sexual activeness among the youths, as well as effective use of birth control measures. In contrast teen pregnancies are an existing threat to teen health in Georgetown the drop in cases

Daoism as a way as systems thinking Essay Example | Topics and Well Written Essays - 2000 words

Daoism as a way as systems thinking - Essay Example ophers from the nearest past made conclusion that forwarded them to system thinking: we are surrounded by interdependent natural and non-natural systems. Complexity of our lives makes us to face great number of natural and non-natural systems, which are often difficult for our understanding but we cannot escape from their effect. To generalize, we can say that our live is a period when we learn how to face, co-exist, comprehend or overcome systems that creates problems on our way. So we watch and deal ever changing systems that form us and we form them. As mentioned earlier system thinking appeared long ago it was defined in 1956. In the essay I will turn to system thinking in Daoism and how the ideas touches modern world. I will overview the following points in Daoism in terms of system thinking: nature, human being, technology, and organization. Daoism is often considered to be an important argument when talking about nature and environmental problems. And it is quite true, if you overview different world wide religions, as Christianity or Islam, you are unlikely to find so many statements about nature and importance of nature in the system of human life. Therefore Daoism it taken as a first source of ecological research and promotion of co-existence with nature in the world complex. Though environmental trends in Daoism have been revealed only recently and up to the 80s texts of the Daoist teachers, e.g. Daode jing and Zhuangzi were only magical and mystical for the common public, only in-depth research of the text and in some way fashionable feng shui trend in the western countries, helped to show the public that Daoism was on much extent study about fears what human activity could do with nature and why people had to think before proceeding with any actions on the natural sites. The Taoist philosophy doesn’t take nature as a whole substance; Daoism treats it as a complex of elements that creates a whole system. In Daoism elements of nature are considered

Audit program design part ii Essay Example for Free

Audit program design part ii Essay With the exception of cash sales, every transaction and amount is ultimately included in one of two balance sheet accounts, accounts receivable or allowance for uncollectible accounts. There are eight business functions for the sales and collection cycle. The first four processes are for recording sales, while every other class of transactions includes only one business function. The four sales transaction functions are necessary for getting the goods into the hands of customers, correctly billing them, and reflecting the information in the accounting records. The remaining four functions involve the collection and recording of cash, sales returns and allowances, write-off of uncollectible accounts, and providing for bad debt expense. Classes of TransactionsBusiness Functions SalesProcessing customer orders Granting credit Shipping goods Billing customers and recording sales Cash ReceiptsProcessing and recording cash receipts Sales returns and allowancesProcessing and recording sales returns and allowances Write-off of uncollectible accountsWriting off uncollectible accounts receivable Bad debt expenseProviding for bad debts (Arens, 2012, p.443) The direction of testing for sales is as follows: Customer orders; Shipping Documents; Duplicate Sales invoices; Sales Journals; and General Ledger. (Arens, 2012, p. 455) Tests of Controls For each control, there should be at least one test of control, but there can be more than one. We will gather evidence for internal controls by: Documentation; Observation; Inquiries of the client; and Re-performance. The tests create audit evidence that support the common assertions for the business cycle: ïÆ' ¼Existence and Occurrence: to ensure that sales are recorded for shipments to genuine customers; ïÆ' ¼Completeness; All existing sales transaction are recorded; ïÆ' ¼Accuracy: to ensure that amounts of sales for quantities shipped is recorded and billed accurately, is summarized appropriately and is traceable to accounts receivables master file; ïÆ' ¼Presentation and disclosure/ Classification: Sales transaction are appropriately classified; and ïÆ' ¼Cut-Off: The sales are recorded in the accounting period in which these were incurred. We propose the following tests of controls for Sales and Collections: ïÆ' ¼Examination of purchase orders from customers for evidence of customer approval; ïÆ' ¼Inspection of sales invoice for supporting documentation; ïÆ' ¼Tracing Sale invoice figures to bill of lading and customer order; ïÆ' ¼Inspection of batch control file for initials of data control clerk authenticating sign off; ïÆ' ¼Follow up on the sequential pattern of Shipping documents; ïÆ' ¼Examination of file for batch totals and initials of data control clerk; ïÆ' ¼Inspect the internal verification documentation package; and ïÆ' ¼Re-perform reconciliation of customer debtors master file totals to general ledger balance. Substantive Tests of Transactions For each transaction, there should be at least one substantive test, but there can be more than one. We will gather evidence for internal controls by: Documentation; Inquiries of the client; Re-performance; and Recalculation. The tests create audit evidence that support the common assertions for the business cycle: Existence and Occurrence, Completeness, Accuracy, Presentation and disclosure/ Classification, and Cutoff. We propose the following substantive tests of transactions for Sales and Collections: ïÆ' ¼Ensure that the sales invoices are serially numbered; ïÆ' ¼Review master file and sales journal for unusual transactions and abnormally high or low amounts; ïÆ' ¼Trace the sample of selected sales journal entries to its supporting documents like , bill of lading and sales order inter alia , also check duplicate sales invoice issued (if any); ïÆ' ¼Trace information as per shipping documents to the sales journal; ïÆ' ¼Trace sales journal ledger entries to sale invoices on sample basis; ïÆ' ¼Verify amounts on the sale invoice by re-computing price and extension on the same; ïÆ' ¼Trace amounts of sales from Sale invoices to customer orders, sale order and shipping documents like bill of lading etc.; and ïÆ' ¼Trace selected invoices from journal to the Trade debtors’ master file and test amount, date, and invoice number for valuation and cut off. Analytical Procedures Because analytical procedures are substantive tests, they reduce the extent to which the auditor needs to perform detailed tests of balances, if the analytical procedure results are favorable. Our audit team performs analytical procedures for the entire sales and collection cycle, not just accounts receivable. When we perform analytical procedures for sales, we obtain evidence about both sales and accounts receivable. We propose the following analytical procedures for Sales and Collections: Analytical Procedure Possible Misstatement Compare gross margin percentage with previous Overstatement or understatement of sales years (by product line). and accounts receivable. Compare sales by month (by product line) Overstatement or understatement of sales over time. and accounts receivable. Compare sales returns and allowances as a Overstatement or understatement of sales percentage of gross sales with previous years returns and allowances and accounts (by product line). receivable. Compare individual customer balances over a Misstatements in accounts receivable and stated amount with previous years. related income statement accounts. Compare bad debt expense as a percentage of Uncollectible accounts receivable that have gross sales with previous years. not been provided for. Compare number of days that accounts Overstatement or understatement of receivable are outstanding with previous years allowance for uncollectible accounts and and related turnover of accounts receivable. bad debt expense; also may indicate fictitious accounts receivable. Compare aging categories as a percentage of Overstatement or understatement of accounts receivable with previous years. allowance for uncollectible accounts and bad debt expense. Compare allowance for uncollectible accounts Overstatement or understatement of as a percentage of accounts receivable with allowance for uncollectible accounts and previous years. bad debt expense. Compare write-off of uncollectible accounts as Overstatement or understatement of a percentage of total accounts receivable with allowance for uncollectible accounts and previous years. bad debt expense. (Arens, 2012, p. 524) Payroll and Personnel Cycle The personnel and payroll cycle of Apollo Shoes Inc. must be audited with the inclusion of tests of controls, substantive tests of transactions, and analytical procedures. Tests of account balance details are not required considering the balance sheet accounts regarding payroll are not of a material nature (Arens, Elder, Beasley, 2012). Transactions within the payroll cycle have the potential for materiality and are therefore far more important when designing the audit program. Test of Controls Internal control over the payroll and personnel cycle is significant to the accuracy of each payroll transaction. In order to properly test controls regarding each of the audit objectives listed above the design for test of controls includes several review and examination factors, as well as discussion with employees. Substantive Test of Transactions Tests of transactions may happen during the testing or internal control or may happen after the internal control has been tested depending on the most efficient way to conduct the audit program. Tests of transactions for the personnel and payroll cycle are of high importance because of the volume of transactions throughout the accounting period. Transaction testing allows for identification of irregularities and potential misstatements in payroll. Apollo Shoes Inc. uses an internal form known as a â€Å"take home sheet† that indicate gross pay, each deduction, net pay, and year to date totals for each employee (Louwers Reynolds, 2007). Examination and comparison of this form, the corresponding payroll register, and the corresponding canceled checks will make up a large portion of the tests of transactions. 1.Compare canceled checks with payroll register 2.Compare canceled checks with take home sheets 3.Compare payroll change documents to payroll employee files 4.Recalculate register entries and take home sheets 5.Recalculate hours worked from time records (Arens, et al., 2012) 6.Compare payroll register and take home sheets with vouchers paid 7.Examine employee records for all unclaimed checks 8.Compare â€Å"paid† register and vouchers with master payroll file 9.Examine time cards and time clock Analytical Procedures Analytical procedures as a part of the audit program allow for the relatively quick comparison of specific account details that may lead to identifying possible misstatements that require additional detailed testing (Arens, et al., 2012). Analytical procedures involve the use of current and historical information to make comparisons. If the comparison result differs from the expected then additional testing will be necessary. Compare salary expenses to those from last year in order to determine if the expected increase in salary expense is reasonable (Louwers Reynolds, 2007). Compare total payroll expense to previous years accounting for pay and volume increases to establish whether or not there are misstatements in payroll expenses (Arens, et al., 2012). Compare sales to last year and review these in order to determine if the changes in payroll and sales are relative from one year to the next. Increased sales with a decrease in payroll for example may indicate a misstatement. Compare payroll tax expense as a percentage of salaries and wages to previous years to determine potential misstatements in payroll tax expense (Arens, et al., 2012). Review executive salaries and determine if they correspond to the salaries authorized in the board minutes (Louwers Reynolds, 2007). Acquisition and Payment Cycle With the acquisition and payment cycle, there are three main transactions in this cycle, which entail: ïÆ' ¼Attainment of merchandises and amenities, ïÆ' ¼Cash distribution, and purchase returns, and ïÆ' ¼Allowances and buying reductions. The first assessment goal is to check for existence by confirming that acquisition demand, purchase order, receiving report, payment transactions and merchant statements are attached to the coupon. It needs to be confirmed that the level of credit authorization is accurate, entrance of acquisitions are from approved merchants only, and that each transactions are appropriate. Then the, papers are studied for existence, merchants are certified, and payable records are reviewed for uncommon accounts. The fixed assets that are attained are observed too. The next audit goal is to check control for extensiveness by testing that the transactions are renumbered and in sequence order. Transactions are outlined to coupons and journals. Additionally is to assess controls for correctness by validating that the calculations are accurate and are associated to summary reports. The journals and reports are paralleled for correctness. The goal of the assessment is to check controls for arrangement by validating account grouping and inspecting the chart of accounts and processes by linking the grouping through the chart of accounts as they mention to the merchant’s statement. The audit goal is to assess the controls for timing by validating periods and observing and witnessing unrecorded merchant statements and transactions. These are confirmed on the inside. The dates of acquiring these reports and statement are then paralleled with dates of acquirement and payment transactions. The assessment platform is intended to let the business to comprehend how the auditors will be testing internal controls. This sequence of exams and methodical processes are intended to demonstrate the worth and rationality of the sales and collection cycle, payroll and personnel cycle, and acquisition and payment cycle. The exams center on existence, wholeness, and correctness. Once the exams are done, we will have a better indication on how to continue with the remainder of the assessment. It will help to regulate how long the assessment might be and what the price could be. References Arens, A. A., Elder, R.J., Beasley, M.S. (2012). Auditing and assurance services: An integrated approach (14th Ed.). New York, New York: Pearson. Louwers, T. J., Reynolds, J. K. (2007). Apollo Shoes Casebook. New York, New York: McGraw-Hill.

Reinhold Niebuhr :: essays research papers

Niebuhr, Reinhold (1892-1971), American Protestant theologian, whose social doctrines profoundly influenced American theological and political thought. Born in Wright City, Missouri, June 21, 1892, he was educated at Elmhurst College, Elmhurst, Illinois; Eden Theological Seminary, Webster Groves, Missouri; and Yale Divinity School. In 1915 he was ordained in the ministry of the Evangelical Synod of North America and made pastor of the Bethel Evangelical Church of Detroit. He held that post until 1928, at which time he joined the faculty of the Union Theological Seminary, New York City, where he taught for 30 years. At the time of his retirement (1960) he held a chair of ethics and theology; he also served as dean (1950-55) and vice president (1955-60). After retiring he continued at Union as a lecturer. An outstanding, although not a systematic, theologian, Niebuhr was notable primarily for his examination of the interrelationships between religion, individuals, and modern society. Outside the field of theology, he took a keen interest in trade union and political affairs. He was an active member of the Socialist Party in the 1930s, waged a vigorous fight against isolationism and pacifism before and during World War II, and in 1944 helped to found the Liberal Party in New York State. He received the U.S. Presidential Medal of Freedom in 1964 and was made a member of the American Academy of Arts and Letters. He died on June 1, 1971. Niebuhr indicated his overriding interest in what has been called theological anthropology, a concern with the nature of man as a contact point for religion and society, in such major works as Moral Man and Immoral Society (1932), Interpretation of

Preparation for Chinese New Year Essay

Preparations for the New Year begin a couple of weeks before the big day. This is a fun time full of anticipation and joy as we get ready for the thrill and excitement of the celebrations. According to the traditions, this is the time to clean the house, prepare food for the feast and make banners and decorations special for the New Year. A clean house to welcome the New Year Before the New Year comes, it is one of the Chinese New Year customs to clean the house from top to bottom to get rid off all the bad luck gathered in the previous year. And after the New Year comes, you cannot sweep during the first days otherwise all the new luck will sweep away! So one of your Chinese New Year activities will be to†¦ clean your room! Wouldn’t want all that accumulated bad luck for another year would you!! Cleaning house also means settling all your unfinished business to start fresh for the new year: Pay off all your debts, resolve all quarrels with friends, catch up with homework!!! Make some Banners and Decorations Red banners with New Year messages of good luck decorate the main entrance of your house/room. Red is a very lucky color and symbolizes vitality of life and happiness. You can make your own Chinese New Year decorations with bright red paper and markers or a brush if you prefer. Here are some instructions to make your own New Year Banners including the â€Å"Lucky Characters† stroke by stroke. Preparing the Chinese New Year Banquet On New Year’s Day, the families come together to celebrate and everything must be ready for this important fest. Food must be prepared ahead of time, as one of the popular Chinese New Year superstitions dictates that all knives must be put away. Using a knife during the first days of the New Year â€Å"cuts off† all the good luck for the coming year. The New Year’s feast takes many days to prepare. These are some of the traditional chinese new year foods served on New Year’s day and throughout the festivities: * meat dumplings for good luck * tangerines for good fortune * apples for peace * sweet rice cakes for more wealth every year * fish for plenty * veggies with long noodles for long life * chicken for wealth * mustard greens for a green year for farmers * soup means everything better than last year * oranges for money and wealth * shrimp for abundance Paying respects to the Ancestors The New Year Celebrations can only begin after paying respect to the ancestors. On New Year’s Eve, people will go to the temples and pray for good fortune for the new year. They bring offerings of food and incense to please the spirits of the deceased so that they might bring good luck. So now that all the preparations are done with, the long-awaited day arrives and the New Year’s festivities can begin! Chinese New Year Preparation Preparing for the Chinese New Year begins on personal and social front and can start months before the New Year. These preparations are made in the hope to usher the New Year in the best context possible. Most people try to settle their debts with friends before the New Year so that they can start the New Year debt free. However, this settling of debt often refers to debt between friends and do not include home or car loans with financial institutions. These are considered as investments. Many people will also check predictions of their luck in the New Year. The Chinese calendar has a 60 year cycle and each year is presided by a star. Everyone has a star that corresponds with the year of birth. This birth star may conflict with next year’s presiding star, çŠ ¯Ã¥ ¤ ªÃ¥ ²  creating difficulties in work, business or personal life. To avoid or minimize the impact, rituals can be conducted at temples before the New Year. During the dates for these rituals, temples are often crow ded with devotees. Nearer to the New Year families start their spring cleaning to welcome the New Year. This is the period when new furniture or minor renovations will be undertaken. Chinese New Year decorations such as couplets, banners are used to create a festive atmosphere. A major activity before the New Year is the exchange of gifts. Most of the gift items have symbolic meanings or status symbols to demonstrate good will or to express good wishes. New Year gifts can be presented to family, friends and between companies. Popular items include New Year cakes, Niangao, Ã¥ ¹ ´Ã§ ³â€¢ in auspicious shapes, Mandarin oranges, Bakkwa (BBQ meat), sweets, candies, chocolates and hampers. New Year cards è ´ ºÃ¥ ¹ ´Ã¥  ¡ are also sent to family members, friends and business contacts. A few weeks before the Chinese New Year, markets and fairs specializing in New Year goods can be found in most cities. These markets offer foodstuff, candies, New Year decorations, flowers, clothes, New Year CDs and almost everything required for the New Year. These items are bought as gifts, for home consumption or used to entertain visiting family members or guests. These New Year markets often end in the early hours of New Year’s day. Many people visit these markets after their reunion dinner and stay till after midnight to buy the items at huge discounts.