United States Defense Policy Research Paper Example | Topics and Well Written Essays - 2000 words

United States Defense Policy - Research Paper Example The disaster energized the country especially its defense system and the administration to generate modifications in the existing defense policy. By analyzing major political transactions that occurred in the Middle East and central Asian countries it is clear that some philosophical, ethical and moral questions are involved in formulating the existing defense US defense policy. Its policies in Post Cold War period, programs against international terrorism and internal security constitute ethical and moral issues. Studies often reported that the policy is not effective to resolve various ethical and moral issues. Current defense policy of the United States’ concentrates to deter aggression against the country, its allies. Another significant element that one can find in US defense policy is the programs to control most dangerous weapons and the effective implementation of Nuclear- Proliferation Treaty. Current US defiance policy underlines effective coordination of various defiance department and security agencies. The online article entitled Security System Reform and Governance gives information about Security System Reform and it rightly comments that; â€Å"SSR frameworks should therefore address both external and internal threats to people’s safety, to law and order and to state stability.† (Manning, 2005, p.22). Existing Defense policy of the United States plays a significant role in the field of international politics, immigration, and economic transactions and its programs to prevent international terrorism constitutes desirable results. United States’ Dep artment of Defense is the central body that coordinates various agencies and supervises the process of policy making. There are a number of factors or institutions that are involved in the process of policy formation such as the Department of the Army, Navy and Air force. Other institutions are

History of Education and Field Study Essay Example for Free

History of Education and Field Study Essay We all know that each of the teachers has their own methods and strategies in delivering their lesson. I observed the class of Teacher Teejie Taruc. She is a MAPEH major teaching at Camba National High School. She uses a combination of methods in her class includes the Socratic Method, inductive method, class discussion, lecturing and recitation. She has her own techniques on how she presents her lesson. Teacher Teejie has a great sense of humour thats why she can easily get the attention of her students. By  using those methods, she can manage her students and also the learning process. Field Study 2: Experiencing the Teaching and Learning Process 7 Analysis Explain the methods that the teacher used. Methods| Advantages| Disadvantages| 1. Socratic Method – it is the question and answer part in the lesson presentation. | * Learners can share their own ideas. * Teacher and the learners may absorb knowledge by listening to other ideas. | * Some of the learners may not cooperate. | 2. Inductive Method – a method which presenting the lesson by specific to more general. | * Learners may familiarize the topic * Easily cope up with the topic. * They can improve their critical thinking skills. | * Learning is difficult to gauge. * Some may hardly understand the topic. | 3. Lecture Method – is a teaching procedure for explaining and clarifying a major idea. It makes use of may be a narration or a description. | * Presents factual material in direct, logical manner. * It contains experience which inspires. * Stimulates thinking to open discussion. * Useful for large groups of learner. * It serve as a guide through a great mass of information characteristics of subject areas. | * Some of the learners may not participate. * Time will limit the discussion. * Learning is difficult to gauge. | 4. Class Discussion – a method on presenting a lesson where there is a question involve that may answer by the learners. | * Pools ideas and experiences from other learners. * Effective after a presentation, film or experience that needs to be analyzed. * Allows everyone to participate in an active process. | * Few learners can dominate. * Others may not participate. * It is time consuming. * Can get off the track. | 5. Recitation – an act of enumerating and answering the question of the teacher. | * Learners can boost their confidence by doing recitation. * Both teacher and learners may absorb knowledge from each other. | * Some students may not participate. * Some wont get a fair answering. | Field Study 2: Experiencing the Teaching and Learning Process8 Reflection What methods am I going to use? As a would-be educator, I already have ideas of what method am I going use in the near future. I encountered a lot of teachers and I can say that they have their own techniques, strategies and methods in teaching. Each of them is different from anyone and I can say that they are all good teachers. I always taught to myself that someday I am going to be like them and much better than them. In order to have a good learning process in the class, I must have a harmonious relationship with my learners. It is very important for me as a teacher to have a harmonious relationship with my learners so that I can easily impart knowledge to them. I am planning to use a combination of methods includes class discussion, brain storming, lecturing, Socratic, inductive, deductive, recitation, power point and video clip presentation and worksheets. These methods are only guide for us. The effectiveness of these methods is always depending on us, on how we apply it and on how we deliver it. Some of the methods I’m planning to use are generally used by most teachers thats why I included video clip and power point presentation in order to follow on the new trends of teaching. We all know that these things are very popular today. Power point presentation is software of Microsoft where we can write up the lessons that we want to teach on our students. Video clip presentation is an entertaining way of teaching content and raising issues that keep groups attention. When we use these two new trends of teaching, learning process may be more successful than the traditional one. Its so hard to get the attention of the students. We must be a good motivator for us to motivate them. Being a teacher is not easy like they always said but I do believe that it depends on you. As long as you know that you can do it, it will be easy. Just love your profession and the profession will also loves you. Make your passion your profession! Field Study 2: Experiencing the Teaching and Learning Process9 Documentation†¦ FieField Study 2: Experiencing the Teaching and Learning Process10 Differences Among Approach, Methods, Strategies, and Techniques Many people are having difficulties on distinguishing the differences between approach, methods, strategies, and techniques thats why in this activity; I am going to define the differences between those words. Approach| Method or Strategy| Technique|. * An enlighten viewpoint of teaching. * Provides sounds philosophy and orientation to the whole process of teaching in which the selection of an instructional method is part and parcel of. | * It refers to an organized, orderly, systematic, well-planned procedure. * It consist of steps which are logically arranged aimed at achieving the specific aims of instruction at enhancing greater teaching and maximizing learning output. * Method directs and guides the teacher in all class activities and involves as well, the organization of materials to get things done. * Strategy in the beginning is a monopoly of other disciplines like military, science, politics, economics, and even psychology. | * It is implementational and that which actually takes place in a classroom. * It is a particular trick, or contrivance, used to accomplish an immediate objective. * It is consistent with a method and approach as well. * It depends on the teacher, his individual artistry, and on the composition of the class. * It is defined as a procedural variation of a given method. | Field Study 2: Experiencing the Teaching and Learning Process6.

Characteristics Of Autocratic Leadership Business Essay

Characteristics Of Autocratic Leadership Business Essay In an autocratic leadership style, the person in charge has total authority and control over decision making. Autocratic leadership is an extreme form of transactional leadership, where a leader exerts high levels of power over his or her employees or team members. People within the team are given few opportunities for making suggestions, even if these would be in the teams or organizations interest. The autocratic leadership style is best used in situations where control is necessary, often where there is little margin for error. When conditions are dangerous, rigid rules can keep people out of harms way. Good fits for Autocratic Leadership are Military, Manufacturing and Construction Characteristics of Autocratic Leadership Little or no input from group members Leaders make the decisions Group leaders dictate all the work methods and processes Group members are rarely trusted with decisions or important tasks In change management, this theory is successful during the emergency and necessary actions where is no chance of mistakes this is useful only in those areas where only orders and instructions are given e.g. military, constructions etc. Participative/Democratic Theory The democratic leadership style is a very open and collegial style of running a team. This theory suggests that the ideal leadership style is one that takes the input of others into account. These leaders encourage participation and contributions from group members and help group members feel more relevant and committed to the decision-making process. In participative theories, however, the leader retains the right to allow the input of others. Group members feel engaged in the process and are more motivated and creative. In this theory, ideas move freely amongst the group and are discussed openly. Everyone is given a seat at the table, and discussion is relatively free-flowing. The people have a more participatory role in the decision making process. Levins study found that participative leadership, also known as  democratic leadership is generally the most effective leadership style.   The basic ideas behind participative theory of leadership can be summoned as follows: Everyone Participate New ideas are thrown about Decisions becomes more-oriented Leaders can assess the worth of their policies A progressive approach In change management, under this style of leadership leader need to be participate in the task which going to be achieved within the organization with team members to motivate and encourage them towards the goal. Transformational Theory The concept of transformational leadership was developed by James Macgregor Burns  [1]  (Burns, 1978). According to Burns, transforming leadership is a process in which leaders and followers help each other to advance to a higher level of morale and motivation. In transformational leadership various mechanisms are used to boost employee morale and motivation. The following list explains some of the mechanisms used. Please note that following list is not exhaustive, many more mechanisms are used and I am listing a few (Wiki-transformational, Ret. 2007): Integrating individual goals with the organizational goal, it is to create a sense of belongingness; it also includes connecting ones identity to the collective identity of the organization. Depicting leader as a role model so that the entire followers can follow him, having a common role model also helps in creating common paths to follow. Followers are challenged to take greater ownership of their work; this also includes techniques like constructive criticism. This also promotes the concept of taking liability of your actions in both positive and negative way. Leader is made responsible for aligning and optimizing the employee performance by measuring their strengths and weaknesses. In change management, under this style of leadership, leaders encourage and motivate the employees in such a way that they perform at their best to achieve more than the desired or set goal. Transformational and Transactional While there are many different approaches and theories of leadership, Transactional and Transformational are compared the most, so based on my research online, here is my attempt: Transformational VS Transactional Objectives are achieved by moral values and higher ideas Objectives are achieved by rewards and punishments set by the leader Proactive leadership Responsive leadership Individualized Consideration Management by Exception Motivation is achieved by promoting group interest and team work spirit Motivation is achieved by promoting self interest 1.3 Leadership role models I would like to be a transformational leader, so would be listing two transformational business leaders Dr. Vijay Malaya Mr. Rahul Bhatia Leadership profiles DR. Vijay Malaya Dr. Vijay Malaya is currently of 56 years old and living in Kolkata, West Bengal, India. He got residency of India and Australia. He completed his Bachelor of Arts and science from Calcutta University. His all the property was inherited and grooming day by day. He is the brand ambassador of himself and prefers the belief to knowledge and talent. He always tries to focus on team presentation and how much experience they have got. His living standard is very high profile and social able. He got high ambitious person and very dominant nature. Because of his autocratic leadership style his company is booming. He got aggressive behavior because his all normal talks are with general manager of the company. He is from one of the irregular and late leaders. He always wants fully attention on work from his staff. He has no emotions for his employees. Because his policy is to whenever any of his employees had said no to work, he fired his/her. In his company hiring and firing is frequent. Ther e are less chances of promotion in his company. There are less salary incentives as well in his company. He got strong position in politics as well, with the help of this power; he is getting high name and fame. Moreover, he has keen interest in sports as well. He is the owner of Royal Challengers Bangalore, an IPL cricket team. He also formed a Sahara force India formula one team. Furthermore, by reading his image, it is shown that he is very straight forward leader, who doesnt wait for others to start. In simple words, Vijay Malaya do everything is of his own choice, he leads team in very formal way. He doesnt have any emotions for his employees. Change Management Under his leadership, he made a big change in his company. His company is getting name and fame. He expands his company from low level to high level. He started kingfisher airlines. Before him according to survey, the kingfisher was on 32nd rank in the world, but after him, kingfisher got the 19th rank among another companies. Mr. Rahul Bhatia Mr. Rahul Bhatia is also in his 60s. He was born in Bentwal, Karnataka. He completed his studies BS in electrical engineering from university of waterloo, Canada. Currently he is living in Delhi, India. After completing his studies, he worked with IBM. Then he realized to setup his own company Indigo. He believes in diligence, future mindedness, transparency in work. He is democratic leader. He always gives chances to others to perform. Because of his positive attitude, his company is shining day by day. He always brings forward good talent. Mr. Rahul Bhatia always tries to keep his focus on good team performance. He believes in simple living and high thinking. He is very punctual in his life and always set goals to be targeted. He has seen some difficult period for his company, but he paid salaries and bonus to each worker time to time. He is continuously learning and trying to develop the leadership style. He is really a very good leader and task oriented. He respects the voice of his employees. He has promotion policy in his company and always promotes the good talent. Change Management He started indigo as a private low cost carrier based airline. But Rahul Bhatia put his a lot hard work in indigo, so thats why it was the only airline in India making profits by the end of March, 2012. It became the Indias largest airline in terms of market share. Comparison between Dr. Vijay Malaya and Mr. Rahul Bhatia: Sr. No. Autocratic Style Participative/Democratic Style Dr. Vijay Malaya Mr. Rahul Bhatia 1 He is only one to make decisions. He tries to use the decision made by majority 2 He doesnt have any confidence on employees. He lets other coworkers come forward and show the ability. 3 He is rude to his employees and for mistake; he got only one punishment of firing. To establish goals though employees and help them to work hard to achieve goals. Benchmarking criteria For setting up of benchmarking criteria, I will be using participative leadership approach. I will be listing qualities of this leadership approach as a benchmarking framework for my own personal development. Participative leaders have a very high degree of self-confidence- I see it as an essential element of my personal development benchmarking because I think every leader must have self-confidence. If you believe in yourself, only then you can convince others to believe in you. Almost all participative leaders have high sense of Social Responsibility- it is important as it lays the basic draft plan for you to be socially responsible. Remember your followers also form a part of society, which makes it even more viable for a leader. Participative leaders focus on Individualized Consideration- it is important as not all employees are same, some can perform exceptional but just need an extra push. Transformational leaders have a proactive approach- It helps to achieve higher employee morale and integrates personal and organizational goals. So we can sum out the basic criteria I described in Benchmarking criteria as follows: High degree of self confidence Social responsibility Individualized consideration Proactive approach 2. Self-Assessment 2.1 Benchmarking Potential analysis is a benchmarking tool that not only compares your performance with benchmarks but also tells you the deviation. Deviation is basically the difference you need to make up in order to achieve your desired benchmark  [2]  (Mgmt, Ret 1999). Lets analyze our set standards in benchmarking criteria with my own performance: A1 A2 A3 A4 A5 B1 Tests Benchmarked Figure My Own Deviation B2 Degree of self confidence 5 2 3 B3 Social awareness 5 2 3 B4 Individualized Consideration 5 1 4 B5 Proactive approach 5 2 3 A2 Tests are the key elements which are to be compared in Potential Analysis A3 Benchmarked figures are the highest total which can be attained in a relative operational environment. A4 is the actual measures of my own assessment in terms of Tests (figures here are calculated from the surveys completed) A5 Deviation is the difference of comparison between benchmarked figure and the actual figure. This is the difference we need to cover up in order to achieve benchmarked results. Reflection I like to prefer participative leadership style. As I came from well-educated Indian family I have enough knowledge about what qualities needed to be a good leader. My father always asks our opinions if he is going to make some major decisions that bring changes to our family. I am working in such environment where the leaders are totally participative and encourage all the time to take parts in decision making process by asking our views. According to me this leadership style is well suitable for me because I can encourage and motivate others to participate with their full extent. This encouragement enables team members to play major part in decision making process which makes their performance better. I can guide as mentor to help them in achieving their goals. I need to develop proactive approach towards leadership. Responsive approach like transactional is mostly used in crisis management. 3. Personal Development Plan Opportunities Rationale strategies Timeframe measures measures My short goal is to become the manager in my organization I have chosen this goal because after completing my (level 5) in business I will become valid for the manager position. After completing my course I will take 3 months training for the clerical work done in the organization. I have to take my leadership I need 2 year more to get it to that position because at present I am working as a supervisor If I get a good feedback working in the office from the manager that will be my measure to be there on that position The main resources I need for this short term goal is to complete my diploma in business management (level 5) As my long term goal is to be the area manager of my organization I have chosen this position because I have a good power of motivation and convincing power also as I have a very good leadership style so thats why my goal is to be the area manager of my organization For this goal I need a very good communication skills to attend the big meetings or to the customers so I will take English class and also I will go for the further studies in the business field( level 6 )and( level 7) So to get this major position in my organization I need four to five years of time because my studies will take two years more and I have to get more experience and to achieve a clear vision. In this goal the measures will be my studies if I will be able to complete my studies then I will get my good skills and knowledge .other measures will be the right decision taken as manager of the organization start from today . I need more money to get well education of the relating to my field , I need the time and in that time the decision made by me should be valid , need more skills My another and the dream full goal is to be the successful businessman in new Zealand and being as a very idol leader for the others so that anyone can give good example about me . Because it is my dream that I should be in the list of successful businessman in New Zealand And a very good person to the people as well because success is nothing if we dont have respect in the society. I will go for the further studies and have to learn the big terms the leader should have like, self-confidence, risk taking, great vision, positive attitude, less negative points, great motivation quality. As I have this very big goal in front of me is very difficult but not the impossible it needs probably 10 more years to be their because new Zealand successful business is a big term itself ,and need this period also to get immense experience and great knowledge and very good education as well and more importantly the focus s As I have told my short term and long term goals the success in these goals and in the given time period will be great feedback to me .and if I will be successful in making myself more vision able but with the hard work that would be a good measures for me that I am going in a right way . There are many resourcing that I need in this goal to achieved I need good amount of time to get work on each step

growing up and loathing it :: essays research papers fc

Growing Up and Loathing It Alienation can be interpreted as loneliness caused by the lack of understanding of others, and may be caused by oneself or inflicted upon by another. During teenage years, boys are especially susceptible to the anguish felt as a result of alienation. Jerry Renault, the protagonist of the Chocolate War, is encumbered by both the alienation imposed upon himself, and that which is burdened upon him by a secret society known as the Vigils. The Catcher in the Rye introduces Holden Caufield who has segregated himself from all but a few of those surrounding him, and is deeply troubled by this. The alienation wrought by Caufield’s awkward ascension into adulthood is manifested in his fallacious attempts to casually interact with others. Because of their ages, Jerry and Holden feel threatened by the individuals whom they would normally associate themselves. This intimidation spurs the alienation and loneliness felt by Jerry Renault and Holden Caufield. Jerry Renault, an average teenager, has an issue with confidence that influences him to doubt himself, and thus alienate himself from his peers. Because Renault has low self-esteem and feels little influence from his classmates, he refuses to sell chocolates â€Å"like every other kid in†¦ school†(Cormier 66). He lacks the school spirit that others posses because he is excluded from them in his head. This reinforces Renault’s lack of influence felt as a result of others, and shows the fact that he is indeed alienated. In addition, after he refuses to sell the chocolates and is shunned by his classmates, â€Å"he [feels] invisible†(163). Jerry causes this himself, for his actions alone influence the entire student body to dissociate him from their ranks. Jerry who is suddenly forced to come to terms with the situation, instead, separates himself from his former peers even further. Also, even when the students realize that Renault is â€Å"some kind of rebel hero,† he refuses to respond to them and continues his self-imposed alienation (175). Jerry Renault, who at this point has lost all hope of being a normal student, continues his assault on all of that which he would hold dear. If it would not have been for his minuscule sense of self-esteem, he would not alienate himself from the rest of the student body. Jerry’s alienation from all the people that he would normally embrace has caused him mental and physical hardship concerning the interactions with others.

Stem Cell Therapy for Diabetes Essay examples -- Stem Cell Essays

Diabetes, or fully named Diabetes Mellitus is when a person has high blood sugar and that is cause by the lack of insulin produced by the pancreas or it is when the cells do not respond to the insulin produced, it is also according to the type of diabetes that the cause may be different from others. There are two types of diabetes, type 1 and 2. Type 2 diabetes is mostly common found in adults, to reduce the glucose level, the subject can change diet or have a lot of exercise or if that doesn’t work they will usually take a liquid medicine or pill that helps.Type 1 diabetes is mostly found in children and is mostly rare, and diet alone cannot fix this so sometimes the subject has to take doses of insulin to lower glucose levels. Diabetes still have no known cure yet and some people can get diabetes from relativity or may get it from eating or drinking too much sugary items [1]. Stem cells are cells that are special unlike any other cell, stem cells have the ability to change to any cell in the body in the early life or growth of a stem cells. Stem cells have different types, there are two types of stem cells that are being discussed. Embryonic stem cells are one of the stem cells that could grow to different organs and/or cells, as the name suggests the embryonic stem cells comes and are taken from embryos and embryonic stem cells are one of the solution to many uncured diseases in the world such as Parkinson’s disease, Alzheimer’s disease, and the known diabetes disease too. There are still problems with developing embryonic stem cells, since to get embryonic stem cells they have to destroy the embryo and many people will argue about it ending human life, scientist have been discussing about this for a long time and they have... ...em. Works Cited (1)"Diabetes." BrainPOP. N.p., n.d. Web. 20 Nov. 2013. . (2)"Stem Cells." BrainPOP. N.p., n.d. Web. 20 Nov. 2013. .\\ (3) California Stem Cell Report." : Cost of a Stem Cell Therapy? An Estimated $512,000. N.p.,n.d. Web. 19 Nov. 2013. . (4)"CELL CULTURE | The Science Creative Quarterly." CELL CULTURE | The Science Creative Quarterly. N.p., n.d. Web. 20 Nov. 2013. . (5)"Why Is the Use of Stem Cells Controversial? - Curiosity." Curiosity. N.p., n.d. Web. 19 Nov. 2013. .

Anorexia Essay -- essays research papers fc

It seems today that eating disorders are on the rise. While this may be true, the numbers may appear to grow only because more cases are being brought out into the open. The purpose of this paper is to discuss eating disorders and prove the these disease, specifically Anorexia Nervosa, continue to plague of women due to psychological and environmental factors along with pressure from the media. The term â€Å"Anorexia Nervosa† is misleading. It means â€Å"loss of appetite due to nerves.† But people with anorexia don’t actually lose their appetite until the late stages of their starvation. Until, they do feel hungry, but they just won’t eat. People affected by anorexia have an extreme fear of gaining weight. In addition to drastic dieting, they may resort to vomiting and the use of laxatives and diuretics to lose weight. Statistics show that many teens and young adults suffer from anorexia nervosa. Without treatment, anorexia nervosa can cause serious heal th problems--even death! The sooner treatment begins the better the chances for a full recovery. The person with another anorexia is a model child. He/She is well behaved, eager to please, and a good student who gets along well with her peers. She rarely admits that anything is wrong or that anything is wrong or that she/he extra helps. Behind the mask is an insecure, self-critical perfectionist who feels unworthy of any praises she receives. A person who has anorexia is also very concerned about whether other people like her. Occasionally, she feels that there’s something wrong with her- that she’s bad or that her thoughts are disgusting. (PennSAHIC) One interpretation of an eating disorder is termed as a relationship between the person and food the appears abnormal. Anorexia Nervosa is one of the most prevalent eating disorder decease. The definition of Anorexia, Dr. Barton J. Blinder gives an interpretation similar to this: Anorexia is an all-encompassing pursuit of thinness, occurring most often in adolescents and young adult woman. This is accomplished by avoidance of eating by any means possible. The person affected by Anorexia has an absolutely terrifying fear of becoming obese. In short, â€Å"food becomes the enemy;† one researcher described Anorexia as â€Å"weight phobia.† (noah.cuny.edu/wellconn/eatdisorders.html) Some experts believe that a fear of growing up is the root of the problem. Other experts see the d... ...l keep their body into shape. Parents do not like to see children being teased because of their weight so they try to keep them fit. Sometime the stress from the parents and/or if there is any physical or sexual abuse in the family, the child in this situation may lead to an eating disorder to have a way to control something in their life. In conclusion, Anorexia Nervosa greatly affects all that are touched by it. Close family members and friends go through fighting battle with the person helping to serve this deathful battle. The information in this paper is just touching briefly on what can happen to someone with this disease called Anorexia. It is important that people are aware of these problems, know how to spot eating disorders, and help someone else or themselves overcome something like Anorexia. Works Cited: Matthews, John R. Eating Disorders. New York: Facts on file Inc. 1990 http://noah.cuny.edu/wellconn/eatdisorder.html Self-Help & Psychology Magazine- written by Lee H offman, Office of Scientific Inf., NIH Publication No. 94-3477, 1993. http://www.cybertowers.com/selfhelp/article/eating/nih/anorexia.html PennSAHIC booklet by Channing L. Bete Co., Inc. 1996 edition.

Not-For-Profit Organizations Essay

Executive Summary Not-For-Profit organizations are fundamentally different than for-profit, private sector businesses in that they do not have shareholders, their mission statements are focused on furthering a cause rather than just increasing profitability and most Not-For-Profits earn the majority of their revenue through donor contributions. As a result, Not-For-Profit Organizations operate under different reporting requirements than for-profit businesses. In order to provide proper accounting for the numerous activities undertaken by a Not-For-Profit Organization in a given year, it is imperative that one understand the two financial accounting standards that affect Not-For-Profit organizations the most: Statements of Financial Accounting Standards (SFAS) 116 and 117 which provide guidance on donor contributions and the presentation of the financial statements. The objective of this summary is to provide a high-level overview of the standards and the effect they have on the financial statements of a Not-For-Profit organization. The Statement of Financial Accounting Standards No. 116 establishes the standards for accounting for contributions received and contributions made to all organizations with fiscal years beginning after December 15, 1994. Contributions are defined by SFAS No. 116 as voluntary transfers in which the donor does not receive any value in return. Donor contributions may include the following resources: Cash, Marketable securities Property and equipment Utilities and Supplies Intangible assets such as intellectual property Professional services SFAS 116 requires that all contributions and unconditional promises to donate in the future, known as pledges, are recognized as revenues at fair value in the period in which they are received. Pledges are recognized as soon as the requirements of a pledge are met and it is no longer contingent on a future event. Additionally, contributions made and received are also recognized at as expenses upon receipt at fair value. The Statement of Financial Accounting Standards No. 116 also requires organizations to identify those contributions that contain donor-imposed restrictions and the timeframe or requirements for meeting these donor-imposed restrictions. According to SFAS No. 116, organizations must classify contributions into one of the following categories based on the existence or absence of donor imposed stipulations: Permanently Restricted Net Assets Temporarily Restricted Net Assets Unrestricted Net Assets Those assets that are restricted by a donor imposed stipulation of time, a particular purpose or program, or the occurrence of a future event must be set aside and cannot be expended until the restriction has expired through the satisfaction of the donor stipulation. Statement of Financial Accounting Standards (SFAS) No. 117 is also important in accounting for Not-For-Profit Organizations in that it provides standards for the presentation of the financial statements for organizations with fiscal years beginning after December 15, 1994. Overall, this standard requires that the financial statements provide the necessary information for all of the users of Not-For-Profit financial statements. The standard requires that Not-For-Profit Organizations produce the following financial statements on an annual basis: A statement of financial position (balance sheet) A statement of activities (income statement) A statement of cash flows In the statement of financial position, SFAS No. 117 requires that the  Not-For-Profit organization provide amounts for the total assets, liabilities, and net assets at the end of the fiscal period. Additionally, the statement of financial position must classify the organizations net assets as temporarily restricted, permanently restricted, or unrestricted based on donor imposed stipulations. The statement of activities is required to report to the financial statement users the transactions which caused a change in net assets during the period and the statement of cash flows is must provide a reconciliation of activity between beginning and ending cash balances of the period as either operating activities, financing activities or investing activities. Additional schedules are also required by SFAS No. 117 for special organzations such a voluntary health and wellness organizations that provide unique services related to their cause. Overall, a thorough understanding and application of Statements of Financial Standards No. 116 and 117 allows Not-For-Profit organizations to properly account for their unique activities and provide their financial statement users with relevant, understandable and comparable information in order to assess the financial position of the Not-For-Profit organization over the past fiscal year and going forward into the future.