Case Management Accounting Free Essays

Although maintaining the current plant- wide rate Is probably not Illegal, its continuation has one purpose: to extract profits from government business. Doug knows the plant-wide rate Is not accurately assigning overhead costs to various Jobs and Is willing to alter the assignments on an â€Å"unofficial basis† for purposes of bidding on private-sector jobs. Fundamentally, ethical behavior is concerned with choosing right over wrong. We will write a custom essay sample on Case Management Accounting or any similar topic only for you Order Now To knowingly overcharge government for future business certainly seems so wrong. To continue overpricing knowing the new overhead rates would more than make up for any lost profits from the government sector through more competitive bidding in the private sector is a clear indication of greed. While managers have an obligation to maximize profit and shareholders wealth, this obligation must be within ethical boundaries In addition, the solution proposed by Doug Is not ethical as he Is using a plant-wide rate as costing approach for both private and government business but he uses departmental overhead rate to make balding prices competitive. This arises due to he company having two producing departments, one labor Intensive and the other is machine intensive. This is a violation of at least two major ethical standards: integrity and objectivity. The labor intensive department generates lesser overhead than machine-intensive department. Furthermore, virtually all of their high-volume jobs are labor-intensive. The company is using a plant-wide rate based on their direct labor hours to assign overhead to all Jobs. As a result, the high volume, labor Intensive Jobs receive greater share of the machine intensive department’s overhead than they really deserve. This problem can greatly alleviated by switching to departmental overhead rates. But as most of the company’s government contract work is done in the labor intensive department and the department overhead will push down the cost on the government jobs, the company will lose revenue. Dual-pricing approach will be used. Plant-wide overhead rate approach for official records and departmental overhead rate approach for bidding in private sector business, which is a practice that is highly unethical. 2. Tanya has an ethical obligation to communicate information and should always make sure that ethical standards are upheld In the company. Tanya should first determine whether or not Gunderson has a corporate code of conduct. She can pursue the avenues suggested by the code. Check the violations committed and how can you address such violations. For example, If Tanya cannot persuade Doug to refrain from implementing his scheme, she should present her objections to Dough’s needs to reach out on the higher management level. If no resolution is possible after appealing to all higher levels, the resignation may be the only remaining option. Case 9-55 DRP Roger Jones Cash Budget Cash collection and cash available Less: Cash disbursements Salaries Benefits There is more none going out than there is more money coming in. Increase revenue to make up the deficiency or cut down costs or he can implement both. Three approaches can be applied to reach the goal of increasing revenue and cutting down costs. Alternative #1 : Extend office hours so that a total of 40 hours are worked each week. This could increase revenues by as much as $5,340. Based on a four-week month, the current revenue earned per hour is $166. 88($21 ,360/128). Thus, the total revenue increase that is possible is hours). DRP. Jones would need to inform his assistants and receptionists of the increased time ND indicate that each will receive a 15% increase in salary for the additional time. The office is currently open for 34 hours per week. Benefits are primarily PICA, SEA and unemployment insurance benefits, and other insurance benefits would also increase. Other expenses that will likely increase with an increase in sales are dental supplies, lab fees and utilities which is about 31% of the sales. The remaining expenses would be assumed as fixed expenses. In all likelihood, this would require the receptionist to become involved in assisting. This may not be possible without laying off the receptionist and hiring a person that has both sets of skills. Additionally, using the receptionist as an assistant would result in phone calls going unanswered and/or incoming patients being ignored. C. Alternative #3: A third possibility is to increase the free charged for the various dental services. Assuming a variable cost ratio of 31% from Alternative 1, the increase in revenues needed to cover the $2,900 deficiency can be computed as follows: 0. OR = $ 2,900 R = $ 2900/0. 69 R = $ 4,203 The increase would call for fees to increase an average of 19. 7%. Whether this increase is possible or not depends to some extent on how DRP. Jones’ charges compare with other dentists in the area. If some increase is possible, then the increase could be combined with elements of the other two alternatives. For example, 10% increase in fees and working the extra hours per week, say Tuesday evening. I would expect DRP. Jones to be more likely accept a combination like the one Just mentioned rather than accepting any of the approaches in their pure form. The behavioral principles discussed in the chapter do have a role in this type of setting. DRP. Jones’ personal goal must be in line with the goals of his professional organization, and he must have the motivation to achieve those goals. That is, however, a significant difference. DRP. Jones owns and manages the organization. To large extent, his goals must be done the same way as the organization. How to cite Case Management Accounting, Essays

Essay on Obamacare A Rocky Start To A Smoother Future Essay Example For Students

Essay on Obamacare: A Rocky Start To A Smoother Future Essay First impressions are important everywhere. From job interviews to meeting your significant other’s parents, the way you present yourself in the beginning of a new relationship leaves a lasting impact on how you will be seen and thought of by those meeting you for the very first time. The concept of a first impression is applicable on more than just a personal level, but also a national level with the Affordable Care Act being the new stranger in our lives. The Affordable Care Act, otherwise known as Obamacare signed into law back in 2010, has recently come into play of many people’s lives in a relationship many of us have been comfortable with over the years, that being the relationship between ourselves and our health care. (Fielding 30) With a difficult glitch ridden start and opponents denouncing the bill’s overall benefits on society, Obamacare may have not made the best first impression, leaving people to wonder who their insurance improve and how they will get signed up. After the kinks get worked out however, many believe the Affordable Care Act will do more positive things for this country and the health of its citizens, overcoming the shaky first impression it made not too long ago.One of the main topics we see discussed regarding the Affordable Care Act is its goal to get everyone in this country the health insurance and care they deserve as a human being. The primary method the act plans to get all of the United States signed up and enrolled for health insurance is through the government website Healthcare.gov. (Brown) The rollout of Healthcare.gov may have left a sour taste in the mouths of American citizens skeptical on just how well the system and the law as a whole will work for them. While the initial launch of t. . still a relatively new piece of legislation and with time and tinkering of the finer details of the law, it can be beneficial to everyone both socially, medically and economically.Works CitedBrown, Eric. Sebelius Defends Obamacare Website Improvements At Congressional Hearing. International Business Times 11 Dec. 2013: n. pag. International Business Times. Web. 11 Dec. 2013. Cracking Down on Frivolous Cancellations. Healthcare.gov. N.p., n. d. Web. 10 Dec. 2013. gov/how-does-the-health-care-law-protect-me/#part=5>.Fielding, Jonathon E., Steven Teutsch, and Howard Koh. Health Reform and Healthy People Initiative. American Journal of Public Health 102.1 (2012): 30-33. Academic Search Premier. Web. 10 Dec. 2013.ODonnell, Jayne. Affordability under ACA becomes an issue. USA Today 12 Dec. 2013: n. pag. USA Today. Web. 12 Dec. 2013.

Nuclear Family and British Social Breakdown

Introduction One of the biggest concerns of the contemporary British society is the issue society breakdown. This matter has attained the attention of not just sociologists and anthropologists but the general public as well. Many factors have been attributed to this social problem. Different theories have been fronted to explain the origin, causes and effects of this challenge.Advertising We will write a custom essay sample on Nuclear Family and British Social Breakdown specifically for you for only $16.05 $11/page Learn More As they say numbers do not lie. According to statistics, the probability of kids in the Great Britain not been raised by both parents is the greatest in the region, except of Belgium, Latvia and Estonia. As we speak only less than two thirds of children under the age of 14 are living in the same household with their biological parents. This research was carried out by Organization for Economic Development and Co-operation (OEDC). Th e figures indicates that 68.9 per cent of kids under 14 live with both natural parents in United Kingdom while 70.7 of the same age bracket live with both parents in the United States, and 79.5 in France. These statistics form the basis of our critical discussion. In this paper we examine and explain the importance of nuclear family and its functions in British society. The paper goes ahead to elucidate whether the decline of nuclear family contributes to the wider British social breakdown. Contrast and exploration of the nature and functions of the nuclear family with other family types or structures Comparatively nuclear family demonstrates a couple of similarities and contrasts with other family structures. A brief description of nuclear family is that it be defined as a family that is composed of two sets of family members, parents and children, living together in the same home. Interaction within family is usually unlimited and usually very personal. This can be depicted by the close conduct experienced from time to time such as sharing household utilities and facilities. Family members in a nuclear family are generally freer with each other and forms closer ties as compared to other types of family structure. The core function of nuclear is basically supporting each other psychologically, socially, and economically. This comes handy when it comes to transacting vital undertakings such as inheritance of property where every member is expected to receive a share. In comparison to other family structures this exercise is less complex. In extended families such issues as inheritance can be termed as nightmare, this is probably because of the larger numbers. Extended family is the other major type of family structure. It can be described as a family with more than parents and offspring. Sociologist have moved forward and tried to classify extended family as follows. First is the vertical extended family. This branch is made up of three or more sets such as gr andparents, parents and children.Advertising Looking for essay on social sciences? Let's see if we can help you! Get your first paper with 15% OFF Learn More Secondly, the horizontal extended family. This family consists of cousins, aunts, and uncles. The last branch is modified extended, commonly referred as Michael Gordon, after his outstanding contribution. This branch is essentially made up of two or more nuclear families living separately. One common distinguishing factor between nuclear and extended family is the level of sets representation in each of them. It is also clear that numbers do vary. Rarely will you find nuclear families with fewer people than extended family or vice verse. In terms of relationships, extended families have â€Å"weaker† relations as compared to nuclear family. In terms of functions the two differ a bit. In nuclear family the focus is primarily on the â€Å"immediate† members but in extended the focus spreads out to meet the needs of everyone in the household. The other fast developing structure of family is single-parent family. As the name insinuates, it is composed of a single parent and children. From statistics, they are more female single parents as compared to male parents. Sometimes this family type is referred as a broken nuclear because often it is a result of broken nuclear family. Single-parent family can be contrasted with nuclear by the fact that in nuclear family both parents work together for the good of the children while in single-parent family only one parent is involved. Advantages and disadvantages of nuclear family compared to other types of family unit The nuclear family bears many advantages and as expected some downside also. To start off is the strength of privacy. Matters conducted within a nuclear family are more likely to be secret, confidential and private. Privacy is a key factor searched by most people because it brings the element of integrity and creation of person al space. Financial stability is another most sought after factor in marriage and society. Nuclear family provides the most conducive environment for financial stability. Both parents are able to save, plan, and provide for the children. This makes the burden bearable for the parents and protects the children from unnecessary lack. Another noticeable advantage of nuclear family is freedom, comfort and avoidance of stress. Nuclear family creates that environment that is more likely to be free from stress and strain. In a way, members find their way to enjoy their life without much interference from other â€Å"external† forces. The disadvantage of nuclear family includes lack of support from the larger society in case of eventualities such as tragedy or death. More often, nuclear family tends to be â€Å"clogged† to itself and members might lack the â€Å"external† touch. This is might contribute to lack of social skills.Advertising We will write a custom es say sample on Nuclear Family and British Social Breakdown specifically for you for only $16.05 $11/page Learn More Possible influences of the ‘breakdown’ of society The state of society breakdown can be contributed to many factors. For the purpose of this paper we shall discuss the following factors: Changes of family structure, career development and feminism. Changes in family structure can be attributed to the increasing threat of society breakdown. It is noticed that a fragmented family will yield to a fragmented society. This is a source of concern to our society. The traditional family has been interfered with and now what we are witnessing is new forms of marriages and families. These new development have resulted to the sad reality of escalating rate of divorces. Notably since 1960, there has been a tremendous increase in divorces occurrences in the Great Britain. Actually between 1961 and 1969 the number doubled and the same increase wa s recorded in 1972. The trend has continued to expand touching its peak at 1993 at 180,000. According to experts, some couples are more prone to suffer divorce. The group that married young and had children before the marriage or practiced cohabitation. The other vulnerable group is partners who have been married or gone through another divorce. Career development is the other main contributor of society breakdown. Marriages and families generally demand a lot of time and resources. In the same tone, career development is taxing and consumes a lot of time. The strength and wisdom to balance the two has lead many people to choose forsaking marriage and family at the expense of developing their careers. Holistically looking at it, at the end of the day it is the society that is hurt because this means compromise in other aspects. In such a case it is easier to cohabitate than to manage a family. It is easier and more prestigious to work towards job promotion than to sacrifice finances for the sake of family. The other could be associated with broken society is the aspect of feminism. From the onset I must clarify that this aspect is not entirely wrong but only some parts which are misplaced. As we know it is the responsibility of women to be â€Å"homemaker† in the family. This is a noble task that requires a lot of humility and patience. However, what are we seeing in the society? Women who are so agitated for their right such that they cannot simply be homemakers. The theory of feminism has good intentions but if addressed with wisdom then I am afraid it ends up doing more harm than good. A family needs both a man and a woman. The man is the head and woman supporting him. And together they form a nuclear family.Advertising Looking for essay on social sciences? Let's see if we can help you! Get your first paper with 15% OFF Learn More Restoration of nuclear family Nuclear family is the most ideal family structure for restoration of the broken society. From the above discussion it is clear that the strengths outweigh the weaknesses. Restoration of nuclear family is a very possible mission. This could be achieved through carrying out programs encouraging especially the young people the significance of family and nuclear in this matter. This program could incorporate â€Å"success stories†, couples, families that have successful lived to enjoy the fruits of nuclear family. Conclusion From the above discussion it clear that decline in nuclear family is leading to the wider broken society in the current British society. In summary nuclear family plays a very strategic and vital role to the well being the society. This can be demonstrated by how much we, as the society, stand to gain if this family structure shall be restored. The following are the main contributors of the society ‘breakdown’ they i nclude Changes of family structure, career development and feminism. This essay on Nuclear Family and British Social Breakdown was written and submitted by user Amber F. 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.

Free Essays on War Of The Worlds

â€Å"No one would have believed, in the last years of the nineteenth century, that human affairs were being watched keenly and closely by intelligences greater than man’s and yet as mortal as his own; that as men busied themselves about their affairs they were scrutinized and studied, perhaps almost as a man with a microscope might scrutinize the transient creatures that swarm and multiply in a drop of water.†( from War Of The Worlds) One of the world’s first science fiction novels about life forms on other planets, and an invasion on the human race by alien species, War Of The Worlds was written in retort to many events that happened during the time. One of the most important events was the unification and militarization of Germany. There was an even more specific event that took place before the writing of this novel in which inspired Wells. In 1894 Mars was positioned closely to the earth, which led to much observation. Giovanni Schiaparaelli, an Italian astronomer, reported seeing â€Å"canali† on the planet Mars. Canali meant channels but was mistranslated as canals, which led to much speculation of life form on the red planet. This is just some information on how the novel War of The Worlds was written, now on to what this great piece of literature was about. War Of The Worlds is written as to books in one. Book one is The Coming of the Martians and book two is The Earth Under the Martians. Both takes place in London but before that, it is quoted that the aliens were watching the humans â€Å"keenly and closely† with â€Å"envious eyes†. This leads to the reason of why the aliens are going to try to take over Earth. The alien’s planet, Mars, is dying and their source for living is gone. So in result they plane to invade Earth, not only for living but also to use the human race as food.... Free Essays on War Of The Worlds Free Essays on War Of The Worlds It was this new style of story, that would bring about and create this brand new, exciting and often educational form of literature. It is The War Of The Worlds that really epitomises what science fiction is and what it should be. The enchanting but gruesome tale of Martian invasion became the beginning of the modern science fiction story and was the first ever story about life on other planets attacking the human race (a now very popular theme). Although this exclusive, appreciated and amusing style of writing was graced with instant success in its current form, it too, like any other style of writing changed with the times. Unfortunately the new variation was a change for the worse. The main problem lies within the fairly open and murky definitional criteria. There are no set, distinct guidelines as to what science fiction is and what is not; however most definitions seem to revolve around the idea that science is reality, and how that science effects the reality it is in. It is meant to illustrate the relationship between cause and effect representing a society in chaos, disturbed by the scientific matter, which may or may not be based in fact. This longwinded explanation may seem complex but what it is really saying is that science fiction is meant to illustrate the effect of the improbable (within scientific plausibility) against the setting it is in. It studies the resulting events that did not happen, may have happened, or have not happened yet from a rational perspective, mostly interested in the impact on the people involved. Science fiction is a form of fantastic fiction which exploits the imaginative, and profound perspectives of modern science. I t differs from the fantasy genre to which it is commonly compared as it is meant to respect the limits of scientific possibility. If The War Of The Worlds is indeed the major developer of modern science fiction and the creator of epic science fiction it must therefor... Free Essays on War of the Worlds â€Å"No one would have believed, in the last years of the nineteenth century, that human affairs were being watched keenly and closely by intelligences greater than man’s and yet as mortal as his own; that as men busied themselves about their affairs they were scrutinized and studied, perhaps almost as a man with a microscope might scrutinize the transient creatures that swarm and multiply in a drop of water.†( from War Of The Worlds) One of the world’s first science fiction novels about life forms on other planets, and an invasion on the human race by alien species, War Of The Worlds was written in retort to many events that happened during the time. One of the most important events was the unification and militarization of Germany. There was an even more specific event that took place before the writing of this novel in which inspired Wells. In 1894 Mars was positioned closely to the earth, which led to much observation. Giovanni Schiaparaelli, an Italian astronomer, reported seeing â€Å"canali† on the planet Mars. Canali meant channels but was mistranslated as canals, which led to much speculation of life form on the red planet. This is just some information on how the novel War of The Worlds was written, now on to what this great piece of literature was about. War Of The Worlds is written as to books in one. Book one is The Coming of the Martians and book two is The Earth Under the Martians. Both takes place in London but before that, it is quoted that the aliens were watching the humans â€Å"keenly and closely† with â€Å"envious eyes†. This leads to the reason of why the aliens are going to try to take over Earth. The alien’s planet, Mars, is dying and their source for living is gone. So in result they plane to invade Earth, not only for living but also to use the human race as food....

Scholarship essay Personal Statement Example | Topics and Well Written Essays - 500 words

Scholarship essay - Personal Statement Example In 2008, I took the first step to feeling like I belonged here—I began taking English classes at the HCC. From these humble beginnings, I progressed to the point where I was able to begin taking college classes, specifically to do with computers. From here my English improved so much that I was able to pass my citizenship exams just last year. Although I will always be treated as an outsider, I now feel proud to call America my home. The skills that I have picked up on will help me in my pursuit of a degree in Computer Information Systems at the University of Houston. A scholarship will greatly assist me in reaching my goal of completing my degree in Computer Information Systems. I believe that I deserve this not only for my educational achievements, but also for the volunteer work that I have done in the community. I am someone who always likes to give back to the community because I feel that everyone has helped me so much along the way. I am an approved TDCJ volunteer and have participated in the TDCJ Mentoring Program. The main tasks that I have been involved with as a volunteer include fostering care and support, encouraging personal development, assisting in personal visioning, and developing active community partnerships. I feel that this experience has not only helped me as a person, but has also made me appreciate this country that I now call home. For the mentoring program, the objective is to establish a trust-based relationship with accountability and responsibility from both the mentor and the mentee. As I have been a mentor with thi s program, it has been great to listen to the stories of people who come to me with their problems. I feel privileged to be able to offer suggestions and help in any way that I can. Even though my work as a volunteer and a mentor is not directly related to my degree, I feel that I have gained other invaluable skills that will assist me in the future. Looking towards the future, I would like to further my pursuit

Write about this picture Essay Example | Topics and Well Written Essays - 750 words - 1

Write about this picture - Essay Example The first picture is of a woman seemingly suspending on the air with cactus plants around her. The first picture I get when I look at the picture is that the lady is extraordinary. Therefore, the picture is drawn in an era when there are beliefs on extraordinary events. Cactus in most cases is a sign of a dry area like a desert. The woman, therefore, could have been from an area of drought. The cactus also represents challenges and hardships. Interesting enough the lady seems to be unbothered by the situation surrounding her. She seems to have been raised up from the ground. In my view, it shows some form of victory. The woman seems to worry less about the things surrounding her. The colors used in the picture are also a depiction of some form of victory and joy. The colors forming the surrounding areas show some form of darkness that comes along with fear and uncertainty. The lady seems not to be worried by any of these. The cloth that covers her also shows some form of protection a nd defense from any forms of attacks as the cloth covers her. The second picture too seems to be of the same lady. The angle that the neck has bent is almost the same as that of the lady in the picture with a frame on it. There are thorns that surround the second picture and beyond the thorns are a black figure that in my view seems to be an evil ghost. The black color and other dark color combination greatly brings the meaning that is expected to be derived from the picture, The picture seems to be of older centuries when there was high belief in superstition and religious devotions. The lady in the second picture seems to be undisturbed by the challenges and threats that surround her. She seems to be protected from the challenges that face her. The picture colors used show the audience that the picture is of older times (Powda, 2013). In my analysis and research, there seems to be a connection between the lady in the picture and the religious

Defining Racism In America

Defining Racism In America Race and race relations have been aspects of American society since the colonial era. With the exception of a handful of countries, no other nation has dealt with the struggles of a multiracial society and has had to overcome the problems created in its nations past. As a result, race in America is a complex issue with many facets and race relations have become increasingly difficult to define. Richard Thompson Ford, in examining the current race situation in America in his book The Race Card, defines the period as post-racism. Focusing on Fords ideas, as presented in his book, as well as an investigation into the Jena Six story, which is a contemporary example of racism, a more defined picture of current race relations in America can be uncovered. Fords The Race Card provides a critique on the current race situation in America. In his book, while Ford presents the idea that America is post-racism, he asserts that post-racism is not defined in the traditional way one might assume. To Ford, post-racism is a late stage of racism in which its contradictions and excesses both cancel out and amplify its original function (2008:25). To Ford, the era of post-racism allows people to have internal feelings of racism, as long as their overt actions and behaviors are not racist. Racial stereotypes may still exist, but no longer are those stereotypes defined by White Only establishments. With the elimination of the stereotypical racism, racism may now be harder to eliminate because overt racists will remain unidentified. Prior to the Civil Rights Movement, segregation laws and blatant bigotry provided easy markers to define racism and identify racists. Today there are laws preventing outward expressions of racism, making the process of defining the current state of race relations far more difficult. According to Charles Hirschman, racism is the belief that people can be divided into categories based on certain features that define a particular look (2004). While characteristics that define a person as part of a particular race are biological, race is a socially constructed concept in which people place meaning on the biological features. The seeds of racism in America were planted out of the need for a cheap and renewable labor force. When indentured servitude was no longer profitable to this countrys landowners, it prompted a needed change. Dark-skinned Africans, brought to this country as slaves, looked different from the white land owners. Based on that difference of appearance, along with the historical lack of a formal schooling, American society regarded them as inferior. This view by society eventually lead to the social construct of race, with whites seen as superior and blacks as inferior. While slavery was abolished following the Civil War, the overt concept of racial inferiority continued until the Civil Rights movement in the 1960s (Pinkney 1999). Up until the Civil Rights Act was passed, Jim Crow laws and other discrimination laws continued to segregate the races and reinforced the societal view of the inferiority of African Americans. Following the passage of the Civil Rights legislation, overt racism no longer was socially acceptable. Racism is no longer is defined by superiority and inferiority, but rather is defined as an acknowledged difference between cultures, with one no better than the other (Miles and Brown 2003). Because of the years of segregation, there are inherent differences between the black and white cultures. While segregation and discrimination no longer are a common practice, there still are differences between the groups and implicit discrimination remains. The faces of racism have changed, but racism has yet to disappear from society. Today, those who are identified as racists, under the old definition, are labeled as bigots and outsiders by society. Although there still are those who are viewed as racists under the traditional definition, there is a new form of racism present and it is much harder to define. As defined by Ford, the current state of racial affairs revolves around playing the race card. In playing the race card, people must presume that discrimination remains and it is based on ones race. More often than not, todays discrimination is a based on the many years of inferior treatment. In other words, people today claim racism because, at one point in history, it could be considered a result of racism (2008:31). There are four instances of playing the race card that are outlined in Fords book, including racism without racists, racism-by-analogy, unclear definitions of what is racism, and unclear goals for the current movement. People use the racism without racists definition because it is the easiest conclusion to use when explaining the motivations of others. There may be extenuating circumstances as to why people act a certain way, but people cry racism because it is an easy answer; they fail to see the situation from the other persons point of view. In racism-by-analogy, other groups claim that their struggles and discrimination are equal to those fought for in the Civil Rights Movement, even though they are not the same. As an example, people that are overweight or not pretty enough may make the claim that their legal rights are being violated, even though overweight is not a protected class under the legislation. Having unclear definitions of racism causes people to overuse the claim. There are many factors that motivate peoples actions, and it is not always based on race. With no clear-cut definition of present-day racism, the resulting lines are blurred as to what actually constitutes racism in todays society. Without an accepted definition of racism and no clear goals for the improvement of race relations, it is difficult to determine when playing the race card may be beneficial or detrimental to a movement. This unknown result causes internal conflict within the movement itself, preventing it from moving forward. Overall, Fords argument is correct in its assertions. The face of racism today has changed and a new era of race relations has begun. No longer are there overt forms of racism and discrimination, but rather there are more subtle situations affecting race relations in todays society. However, Fords argument is not as simple as post-racism and the race card; there still are societal and structural boundaries and obstacles that African Americans cannot seem to overcome. While legally discrimination and segregation are no longer present, there are still examples of it today. As author Shawn Utsey, et al., argues, there are three forms of racism that still exist today: individual, institutional and cultural racism (2000). Examples of individual racism include racial profiling and the lingering sentiments of the overt racism seen during the Civil Rights Movement. Residential segregation and other societal restrictions constitute institutional racism. Cultural racism refers to the lack of African American influence in mainstream American culture and history. These new forms of discrimination and segregation define the current race relations in contemporary American culture. A contemporary example to which Fords ideas of post-racism and the race card can be applied is the Jena Six incident. There are many incidents which occurred in Jenna, Louisiana, between September to December 2006, which contributed to the belief that racism and discrimination were involved in the Jena events (Newman 2007). The first incident occurred in September, involving nooses hung from a tree at the local high school. As is common at most high schools, certain social groups congregate in specific areas, though not necessarily based on race. At Jena High School, a racially diverse school, a specific tree commonly was known as the white tree. A black freshman asked the principal if he could sit under the tree and the principal assured him that he could sit wherever he wanted. The next day, two nooses were hung from the tree, though the motivations behind the hanging of the nooses were unclear. The students responsible for hanging the nooses were identified and suspended. When the suspensions were announced, the black community of Jena was enraged, insisting that the nooses were a symbol of a threat against the black students of the high school. There were two altercations between white and black students, which some claimed were a result of the events that occurred in September. At a party, five black students attempted to enter a party, but were denied entrance because they did not receive an invitation. An altercation ensued, resulting in a white student being charged with battery. The next day, another altercation occurred outside a convenience store between a white male and three black males, one of which had been involved in the previous altercation at the party the night before. One of the black students was charged with disturbing the peace, second degree robbery and the theft of a firearm. The final event, which ultimately is what led to the national publicity, was an altercation between six black students and one white student, Justin Barker. Barker was badly beaten, but was released from the hospital after three hours in the emergency room. Five of the six black students were charged with attempted second-degree murder, though the charges later were reduced to battery. Mychal Bell originally was charged with aggravated second-degree battery and tried as an adult, but his conviction later was overturned. The five who originally were charged later were convicted of simple battery (Associated Press 2007). Due to the events leading up to the attack on Justin Barker, many consider this to be a result of racial tensions in the town. This was reinforced by the filing of the charge of attempted murder to the Jena Six at the beginning of the trail proceedings, a charge many considered to be racially driven and not fitting to the crime. Many also believe that the all-white jury, which delivered the original guilty verdict against Bell, levied an unfair sentence. While on the surface these events seem to be motivated by racism, the events involving the Jena Six are more of a case of Fords racism without racists. Because the events which occurred in Jena involved both whites and blacks, people assume racism was a determining factor. However, most of the events leading up to the Barker incident were unrelated. Even when considered separately, racism is not the only motivation for the actions which occurred. The tree that was claimed as the white tree by the student body has since been refuted by the faculty and staff at Jena High School. According to later testimonies, students of all races sat under the tree at one point or another. There also was a conflict over the number of nooses which were hung from the tree on the following day, and further investigations revealed that only two were hung, not three, which is believed to be a symbol of the Ku Klux Klan. The nooses, it later was found, were a prank aimed at the rodeo team, not hung as racist symbols. As it later was learned, school administrators cut down the nooses before classes started because students were playing with them in inappropriate manners, not because of some underlying racial context. Following the Jena incident, the United States Justice Department conducted an investigation to determine if the act was in fact a racially-motivated hate crime. It was determined that the hanging of the nooses was an isolated event without lasting racial tensions at the school. As such, there is no direct connection between the events occurring in September and the Barker attack. Each event was separate and unique, yet collectively were made to seem as a cause and effect relationship by the media. Finally, the allegations accusing the all-white jury of delivering a racially-motivated verdict fails to take into account underlying causes. Due to the makeup of the town, there are only a small number of African Americans to select for jury duty. Of those summoned for jury duty, some were African American but failed to report on the day of the trial (Mangu-Ward 2007). The events that occurred in Jena led to one of the largest race riots in recent history. Sensationalized by the medias influence, the case seemed to be a series of events indicating the continued racial tensions of the South. When looking deeper into the facts, a different picture is seen. Instead, each event is isolated and unconnected. The coincidences surrounding the events seem to point to a plot against African Americans, yet the motivations had no racial underpinnings. Throughout American history, racism has played a major role in race relations. Although overt racism has become a lesser focus, examples of racial discrimination and segregation still exist in todays society. The era of post-racism has a new set of issues effecting society and the race relations within it. Until these issues are resolved, true racial equality cannot be attained.