, thank heaven, there will be an end to their mourning ; for he will forgive their iniquities and cleanse them from uncleanness. jerusalem shall be a holy city from that time forth, and all the land shall be turned as a plain from geba to rimmon. she shall be lifted up and inhabited in her place, and men shall dwell there. there shall be no more utter destruction of jerusalem, ‘ and the lord shall be king over all the earth : in that day shall there be one lord, and his name one. ’ ( zechariah 14 : 9. ) ” ( voice of warning, pp. 32 – 33. ) d & c 45 : 55. “ satan shall be bound ” d & c 45 : 56 – 57. the parable of the ten virgins though many people think the olivet discourse is limited to matthew 24, the three parables in chapter 25 ( the parable of the ten virgins, the parable of the talents, and the parable of the sheep and the goats ) were part of the same discourse ( note especially matthew 25 : 1, 31 ). the lord revealed to joseph smith the key to the symbolism of the parable of the ten virgins. the oil represents spiritual power derived from the holy ghost. elder spencer w. kimball explained : “ i believe that the ten virgins represent the people of the church of jesus christ and not the rank and file of the world. all of the virgins, wise and foolish, had accepted the invitation to the wedding supper ; they had knowledge of the program and had been warned of the important day to come. they were not the gentiles or the heathens or the pagans, nor were they necessarily corrupt and reprobate, but they were knowing people who were foolishly unprepared for the vital happenings that were to affect their eternal lives. “ they had the saving, exalting gospel, but it had not been made the center of their lives. they knew the way but gave only a small measure of loyalty and devotion. i ask you : what value is a car without an engine, a cup without water, a table without food, a lamp without oil? “ rushing for their lamps to light their way through the blackness, half of them found them empty. they had cheated themselves. they were fools, these five unprepared virgins. apparently, the bridegroom had tarried for reasons that were sufficient and good. time had passed, and


the blackness, half of them found them empty. they had cheated themselves. they were fools, these five unprepared virgins. apparently, the bridegroom had tarried for reasons that were sufficient and good. time had passed, and he had not come. they had heard of his coming for so long, so many times, that the statement seemingly became meaningless to them. would he ever come? so long had it been since they began expecting him that they were rationalizing that he would never appear. perhaps it was a myth. “ hundreds of thousands of us today are in this position. confidence has been dulled and patience worn thin. it is so hard to wait and be prepared always. but we cannot allow ourselves to slumber. the lord has given us this parable as a special warning. “ at midnight, the vital cry was made, ‘ behold, the bridegroom cometh ; go ye out to meet him. ’ … “ at midnight! precisely at the darkest hour, when least expected, the bridegroom came. when the world is full of tribulation and help is needed, but it seems the time must be past and hope is vain, then christ will come. the midnights of life are the times when heaven comes to offer its joy for man ’ s weariness. but when the cry sounds, there is no time for preparation. the lamps then make patterns of joy on the hillside, and the procession moves on toward the house of banqueting, and those without lamps or oil are left in darkness. when they have belatedly sought to fulfill the requirements and finally reach the hall, the door is shut. in the daytime, wise and unwise seemed alike ; midnight is the time of test and judgment — and of offered gladness. … “ the foolish asked the others to share their oil, but spiritual preparedness cannot be shared in an instant. the wise had to go, else the bridegroom would have gone unwelcomed. they needed all their oil for themselves ; they could not save the foolish. the responsibility was each for himself. “ this was not selfishness or unkindness. the kind of oil that is needed to illuminate the way and light up the darkness is not shareable. how can one share obedience to the principle of tithing ; a mind at peace from righteous living ; an accumulation of knowledge? how can one share faith or testimony? how can one share attitudes or chastity, or the experience of a mission? how


can one share obedience to the principle of tithing ; a mind at peace from righteous living ; an accumulation of knowledge? how can one share faith or testimony? how can one share attitudes or chastity, or the experience of a mission? how can one share temple privileges? each must obtain that kind of oil for himself. “ the foolish virgins were not averse to buying oil. they knew they should have oil. they merely procrastinated, not knowing when the bridegroom would come. “ in the parable, oil can be purchased at the market. in our lives the oil of preparedness is accumulated drop by drop in righteous living. attendance at sacrament meetings adds oil to our lamps, drop by drop over the years. fasting, family prayer, home teaching, control of bodily appetites, preaching the gospel, studying the scriptures — each act of dedication and obedience is a drop added to our store. deeds of kindness, payment of offerings and tithes, chaste thoughts and actions, marriage in the covenant for eternity — these, too, contribute importantly to the oil with which we can at midnight refuel our exhausted lamps. “ midnight is so late for those who have procrastinated. ” ( faith precedes the miracle, pp. 253 – 56. ) d & c 45 : 60 – 62. “ translate it, that ye may be prepared ” the lord instructed joseph smith to translate the new testament and said that one of the purposes for his translating the scriptures was so that he would be prepared for the things to come. this work of translation is known as the joseph smith translation. d & c 45 : 64 – 75. zion : a place of defense and refuge in the scriptures four words seem closely related to the concept of zion : gathering, preparation, defense, and refuge. the tribulations and judgments that will be poured out upon the world prior to the second coming will be so extensive and devastating that if the lord did not prepare a means of preservation, his people too would perish. but he has prepared a means for his people to escape those terrible times ; that means is zion. enoch was told that the lord would preserve his people in the tribulations of the last days by gathering his elect to zion where they could gird up their loins ( prepare themselves ) and look forward to his coming ( see moses 7 : 61 – 62 ). in an earlier revelation in the doctrine and covenants, the savior called the elders of the church to gather the elect so their


##rd up their loins ( prepare themselves ) and look forward to his coming ( see moses 7 : 61 – 62 ). in an earlier revelation in the doctrine and covenants, the savior called the elders of the church to gather the elect so their hearts could be prepared for the day of tribulation ( see d & c 29 : 7 – 8 ). in 1838 the lord explained that the gathering to zion and her stakes was to be for defense and refuge from the coming storm that will be poured out on the earth ( see d & c 115 : 5 – 6 ). these commands and promises are found also in section 45. the saints are to gather to zion ( see d & c 45 : 64 – 65 ), a place of safety, peace, and refuge ( see v. 65 ). even though the rest of the world is in a state of horrible warfare ( see v. 68 ), in zion ( d & c 115 : 5 – 6 implies that this includes her stakes ) there will be peace and joy ( see d & c 45 : 69 – 71 ). the prophet joseph smith taught : “ without zion, and a place of deliverance, we must fall ; because the time is near when the sun will be darkened, and the moon turn to blood, and the stars fall from heaven, and the earth reel to and fro. then, if this is the case, and if we are not sanctified and gathered to the places god has appointed, with all our former professions and our great love for the bible, we must fall ; we cannot stand ; we cannot be saved ; for god will gather out his saints from the gentiles, and then comes desolation and destruction, and none can escape except the pure in heart who are gathered. ” ( teachings, p. 71 ; see also enrichment b. )


in short, the term " minority " as used by most colleges has no clear - cut definition, no consistent principle, and no coherent theory behind it. minority students are whomever they choose to consider minority students. in practice, the term usually refers to whatever racial or ethnic groups have a statistical " representation " the colleges wish to increase beyond what it would be if the usual admission standards were applied. blacks are the prime example, but much of what is said about blacks applies as well to hispanics and american indians. in this chapter the main focus will be on black students, simply because more information is available on them. however, there will also be a separate discussion of asian american students, because they are often treated differently from either blacks or whites by the colleges themselves. " the races in the northern universities have grown more separate since the sixties, " according to professor allan bloom in his best - selling book, the closing of the american mind. he is not the only one to notice this disturbing phenomenon. the dean of students at middlebury college reported that - for the first time in her long career - some white freshmen in 1986 asked not to be assigned a blackroom - mate. so did some white freshmen entering in 1987. racist graffiti and even physical assaults against black students occur on campuses where neither occurred 20 or 30 years ago. in 1987, a black student at harvard suffered a smashed window and harassing, racist phone calls from white students. the first black student graduated from harvard more than a hundred years ago and a black student was elected class president 30 years ago by the class of 1958. the reasons for this retrogression are a matter of controversy. but the important thing for minority students and their parents to understand is that it is a fact. minority parents with good memories of their own college experience on predominately white campuses should not automatically assume that their children can find a similar environment on the same campuses today. fortunately, the negative trends are not universal. there are campuses where no such retrogresion has taken place over the past generation, and some on which improved relations among the races have occurred. this means that black parents and students have an extra set of considerations to check out when choosing a college. it also means that this extra investment of time and effort is very much worth making. something as intangible as the racial atmosphere on a campus is not as likely to be known to high school counselors, nor do most college guides go into the subject very much, if at all. moreover, what would constitute a "


making. something as intangible as the racial atmosphere on a campus is not as likely to be known to high school counselors, nor do most college guides go into the subject very much, if at all. moreover, what would constitute a " good " racial environment differs radically between one black student and another. for example, some black students at stanford university consider it beneficial that there are special living quarters where black students are concentrated, while other black students dislike the idea and resent any pressures to get them them to move into these enclaves. similarly sharp differences of opinion are found among asian, hispanic, and american indian students. if you are a black student looking for a campus where your academic and social life involves people from all races, including foreign students, then you may not be happy on a campus where black students continually group together, especially if you get negative reactions from fellow blacks whenever you have lunch or go to a movie with someone who isn ' t black. but, if what you are looking for is a campus where black students do stick together, for mutual support and for concerted action on campus to achieve their special goals, then you may be happy at the same college where the more " integrationist " black student is uncomfortable or even miserable. the important practical question here is not which position is " right " but which position is you. talking this over with parents before choosing a college is a good way to help think through your priorities, especially if you and your parents have different views and talk them out. if you are seeking a campus where black students form a separate community, then cornell, dartmouth, wesleyan, and davidson are among many that have that kind of environment. but if you are seeking a campus where black students interact socially as individuals in the larger campus community, then you may want to investigate places like haverford, whitman, george mason university, the university of san diego or the university of puget sound. related to the question of the college racial environment is the question of how you plan to spend your time in college. on many predominately white campuses, there are black studies departments, black student unions, and often campus political activity related to either or both. aside from whether you agree or disagree with the goals or methods of this activity, there is the question of how much time you are prepared to devote to activism of any sort. there are other aspects of budgeting time to think about. in the black student ' s guide to colleges, there is a recurring emphasis on the number and nature of parties on campus


how much time you are prepared to devote to activism of any sort. there are other aspects of budgeting time to think about. in the black student ' s guide to colleges, there is a recurring emphasis on the number and nature of parties on campus. for example, a black student at princeton is quoted : " parties are not given often enough, and when they are, they just don ' t jump! " again, it is necessary to be clear in your own mind as to what you are and are not looking for. ( my own reaction to the princeton comment was to recall a scene from an old war - movie melodrama called " the guns of navarone. " when the allied commandos had completed their mission and were getting ready to return from behind enemy lines, someone noticed that one of their members was missing. his partner knew that the missing man had gotten into a needless shoot - out with some nazis, and had been killed. " he forgot why we came here, " his partner said. ) despite its emphasis on parties, athletics, campus politics, and other extra - curricular activities, the black student ' s guide to colleges may be worth looking at simply because it is " the only game in town " as a black student ' s college guide. it must be read very judiciously, however, because it lacks any depth or judiciousness of its own. in reality, this is not what usually happens. minority students are systematically mismatched with institutions. it starts at the top colleges and universities, whose visibility and prestige make it politically necessary that they have a significant " representation " of blacks among their students. the wealth of such institutions enables them to offer the large - scale financial aid that many black students need to attend any college. the drive to get a good - looking " body count " of black students leads the top colleges and universities to go way beyond the pool of black students who meet their normal admission standards. for example, there are numerous universities, liberal arts colleges, and technical institutes whose students ' combined s. a. t. scores average 1200 or above. yet a recent study indicated that less than 600 black students in the entire country score this high annually. that would not be enough to supply the ivy league alone with a good statistical " representation " of black students who meet their normal standards. under these conditions, many black students discover too late that the " opportunity " to go to a big - name school turns out to be a trap. it is not a question whether black students


" representation " of black students who meet their normal standards. under these conditions, many black students discover too late that the " opportunity " to go to a big - name school turns out to be a trap. it is not a question whether black students are " qualified " but whether they are mismatched. for example, the average black student at the massachusetts institute of technology has a higher s. a. t. score in math than 90 percent of all american students. these black students can hardly be considered " unqualified. " but, although these students ' scores are in the top 10 percent among americans in general, their scores are in the bottom 10 percent among the extraordinary students at m. i. t. despite much lofty talk about the " irrelevance " of test scores, mismatching of this magnitude does have its effects. more than one - fourth of the black students fail to graduate at m. i. t., and those who do have significantly lower grades than the other students. this is a needless disaster among highly capable individuals. there are numerous engineering schools at which they could have succeeded, or even excelled. many individuals with all the ingredients of success have been artificially turned into failures by being mismatched with m. i. t. this is not a situation peculiar to this institution. it is an all too common experience for minority students throughout american higher education. twenty years ago, i discovered the same phenomenon at cornell university. with half the black students there on academic probation, despite being steered to easier courses, i became concerned as to what the reason could be and looked up their records. the average black student at cornell at that time scored at the 75th percentile on the s. a. t. test - that is, was academically superior to three - quarters of all american students. these were not " unqualified " students. but the average white student with whom they were competing in the liberal arts college was at the 99th percentile. blacks with the qualifications for success were artificially turned into failures by being mismatched with cornell. more recently, the same phenomenon has been reported at the university of california at berkeley. although black students at berkeley have s. a. t. scores slightly above the national average, nearly three - quarters of them fail to graduate. this is a devastating loss of capable young people. moreover, it is getting worse. fewer blacks graduated from berkeley in 1986 than in 1975, even though the total number of black students at berkeley in 1986 was


three - quarters of them fail to graduate. this is a devastating loss of capable young people. moreover, it is getting worse. fewer blacks graduated from berkeley in 1986 than in 1975, even though the total number of black students at berkeley in 1986 was significantly larger. more are just not making it through. when choosing a college, you don ' t want to become one of these statistics. the big - name college ' s problem is how to get " enough " black students on campus so that the college looks good. your problem is how to get a good education. no bigger mistake could be made, by students of any race, than to assume that you get a better education at a more prestigious college. for any given individual, the education may be much worse. when one course alone assigns hundreds of pages of reading per week, those students without the necessary reading speed are going to fall further and further behind, understanding less and less of what is said in class. that ' s not a better education. when mathematical material that would normally take three semesters to cover is covered in two semesters at a school whose students average 700 on math s. a. t. s, that is not a better education for people whose math background is not at that stratospheric level. they may have no idea what anybody is talking about, halfway through the first semester, even if they are perfectly capable of learning the same material when taught at a normal pace elsewhere. fast - paced courses skimp on explanations and assume that you either have a solid math background or can fill in the gaps on your own. for students with extraordinary math scores, that is probably a reasonable assumption - but not for anybody else. because mathematics is an important ingredient in other fields ( engineering, economics, chemistry, etc. ), a failure to master math can eliminate your opportunity to major in a number of other disciplines. you may enter a prestigious college or university planning to become an economist or an engineer, and end up being forced to major in some other field with less math, less interest, and less prospect of a career. this is especially likely to happen at some large research university where the foundation courses in math are taught by disinterested graduate students, some speaking heavily accented english that is difficult to understand. your chances of having the full range of choices open to you may well be better at a smaller institution where you are taught by professors specializing in teaching, and where the other students have math capabilities similar to yours. the mismatching of students to colleges


your chances of having the full range of choices open to you may well be better at a smaller institution where you are taught by professors specializing in teaching, and where the other students have math capabilities similar to yours. the mismatching of students to colleges is not confined to the top institutions, but is common across a broad spectrum. when the top - level schools recruit black students who would normally be qualified to succeed at the level next to the top, then the second tier of institutions faces the prospect of either being conspicuously lacking in minority students or ( 2 ) dipping down to the next level below to bring in enough minority students for a statistically respectable " representation. " usually they end up mismatching students. once begun at the top, this process continues on down the line. if the " cultural bias " argument means that a minority student with math and verbal s. a. t. scores in the 400s each is likely to match the academic performance of other students whose math and verbal s. a. t. s are in the 600s, then this is a dangerous falsehood - one that has ruined the academic chances ( and life chances ) of vast numbers of minority students, not only at m. i. t., cornell, and berkeley, but also at other institutions that keep such politically explosive data under lock and key. many people have their own reasons for saying that test scores under - estimate the future academic performance of minority or disadvantaged students. but the factual evidence against this widespread belief is overwhelming. anyone seriously interested in the facts is urged to read choosing elites by robert klitgaard, though this is just one of many factual studies with the same result, covering a variety of tests, and extending internationally. the cold fact is that, on average, minority students with low scores perform no better in college than majority students with low scores. this is not peculiar to blacks and whites, or to disadvantaged americans compared to americans in general. the same pattern exists in other countries as well. in the philippines, for example, people living in manila tend to score higher on tests than people living in the hinterlands. this may well be due to cultural differences rather than because people in manila are born any smarter. but the bottom line is that low - scoring people from the hinterlands do not do any better in college than low - scoring people from manila. it is the same story in indonesia, where people from the island of java score higher than people in the outer islands. but low - scoring people from the outer islands do not


do not do any better in college than low - scoring people from manila. it is the same story in indonesia, where people from the island of java score higher than people in the outer islands. but low - scoring people from the outer islands do not perform any better at the university than low - scoring people from java. when the same pattern is found in the united states, it is often vehemently denied, by substituting rhetoric for evidence. one of the reasons why this issue arouses such emotional attacks on test scores is that many people confuse this issue with various attempts to label blacks or other minority groups as being genetically inferior mentally. when black orphans raised by white families average the same i. q. scores as whites, it seems to me pretty clear that racial differences in test scores are a cultural phenomenon. but cultural disadvantages are very real and very serious in their effects. from a practical standpoint, it doesn ' t matter how you got your disadvantage ; it is still a disadvantage. natural intelligence is not a complete substitute for a good education, good study habits, and wide cultural experience. it is wishful thinking to believe that it is. many minority students and their parents will be shocked to discover how far behind their educational level is, compared to the level reached by other students with whom they will be competing in college. for example, in 1987 only three high schools in the entire city of chicago scored as high as the national average on the a. c. t. college entrance examination - and 33 chicago high schools scored in the bottom 1 percent by national norms. students from schools like this have enormous amounts of ground to make up, just to compete with the average american student, much less with those students educated in the top public and private high schools. if your s. a. t. scores are too low for any of the colleges discussed so far, you need not abandon hope. not only are there colleges whose average s. a. t. levels will match yours ; there are also ways to beef up your academic skills before going to college, which will probably raise your scores as well. if you are very serious about going to a college with high academic standards, and are willing to do whatever it takes to prepare for such a place, then a year of hard study between high school and college may bring you up to the level you want. there are many ways of doing this - and of financing it. spending a year at a community college boning up on basics in math and english will do the job for some.


high school and college may bring you up to the level you want. there are many ways of doing this - and of financing it. spending a year at a community college boning up on basics in math and english will do the job for some. a few may want to spend a year at some private high school that has a " post - graduate year " program for those who want to strengthen their academic preparation before tackling college. both kinds of institutions can tell you about the various financial aid programs available to cover your tuition and living expenses. this aid may come from the school itself or from a variety of government and foundation programs. some liberal arts colleges and universities offer a crash course on basic skills during the summer between high school and college, either for everyone or especially for minority students. these courses may be useful if you are already close to meeting the normal standards of the school and just need a little extra to put you over the top. but a summer is far too short to remedy years of sub - standard ghetto education. relying on a summer crash course can be a prelude to crashing during the academic year. a whole year spent working full - time on what you missed in high school is not too much. it may be the best investment of your life. it will mean graduating from college a year later - but that is far better than not graduating at all, or graduating only by taking the easier courses and missing many opportunities you might have been able to master, if you had had a solid educational background behind you. as it is now, many minority students end up taking 5 or more years to complete a 4 - year college, because they discover the hard way that they cannot take a full load of courses and still keep up with the assignments. it is far better to take an extra year beforehand, to be able to handle the normal requirements in the normal way. among the alternatives to a substandard public school are ( 1 ) transfer to a better public school elsewhere, if possible ; ( 2 ) transfer to a private day school, in the neighborhood or away ; or ( 3 ) transfer to a private boarding school, which may be located hundreds of miles away. given the limited income of most minority families, options ( 2 ) and ( 3 ) may seem impossible. but they may not be. it is obviously hard to try to send children off to private boarding schools because financial aid is much more scarce in private elementary or high schools than in college. however, some will be able to do this. an organization for minority students called " a


. it is obviously hard to try to send children off to private boarding schools because financial aid is much more scarce in private elementary or high schools than in college. however, some will be able to do this. an organization for minority students called " a better chance, " located in boston but operating nationwide, can be helpful for those who want to try this route. other parents will find a variety of other options. many minority parents may never think of private schools for their children because " private schools " conjures up the image of posh boarding schools for the rich, located on hundreds of acres of land, and costing upwards of $ 10, 000 a year. this is a true picture as regards places like exeter and andover, but most private schools are nothing like exeter and andover. according to official u. s. department of education statistics, nearly one - fifth of all private elementary schools in the united states charged less than $ 500 a year in 1985 - 86. that ' s less than $ 50 a month, and it can usually be paid in installments, just as people buy furniture and appliances on the installment plan. at the high school level, tuition goes up significantly, on average. however, for high school as for college, you need only one. moreover, at least partial financial aid is available, and an older child can contribute to his own tuition from his summer earnings. the summer earnings of a teen - ager making the minimum wage would cover the full tuition for a year at many private high schools, even if the parents contributed nothing and the school refused to give any financial aid. with just a small amount of help from a working - class family, it is very do - able. at the very least, do not dismiss the possibility without looking into the specifics. getting a decent education in ghetto high schools is far harder, and trying to make it through a good college without a decent educational background is courting disaster, personal as well as educational. social adjustments that might be a strain at posh places like exeter and andover may not be nearly as difficult at low - cost private schools, where fellow students are also likely to be from modest income levels. there are private, all - black schools in harlem, as well as in other ghettos from coast to coast. even where the schools are racially integrated, the white students are more likely to be the children of carpenters or clerks, rather than the children of doctors or stockbrokers. since most of these schools are day schools, rather than boarding schools,


even where the schools are racially integrated, the white students are more likely to be the children of carpenters or clerks, rather than the children of doctors or stockbrokers. since most of these schools are day schools, rather than boarding schools, there is no adjustment to living with people from different backgrounds 24 hours a day, as there is at college. it could be a good transition, especially for black students with very little experience in dealing with people from other racial backgrounds. will private schools make a difference? obviously, it depends on the individual. but a study by professor james coleman of the university of chicago indicates that private schools improve the academic performance of black students even more than they improve the academic performance of white students. one of the things to look for during your visit is whether the black students are mingled in with other students on campus or can be seen walking around in separate groups, eating lunch at separate tables, and perhaps rooming together in the dorm or even being housed together in a separate dorm. whether you regard such patterns as solidarity or separatism, you need to know whether or not they exist and how that fits in with your own idea of what a college experience should be. many colleges and universities have a black students union or similar organization. it can be very useful to talk to members and leaders of this organization during a campus visit, whether or not you would expect to join after entering college. the kind of leaders and the nature of the organization can have a deep influence on the whole racial atmosphere on campus, which in turn affects even those black students who do not belong. if their policies and actions create racial polarization, for example, you are going to feel it, whether you had anything to do with it or not. if the bsu plays a more positive role in helping black students adjust to the campus and the classroom, you will be a beneficiary of a better atmosphere, whether or not you yourself need such help in adjusting. meeting the people involved can give you better information than you can get from any other source and you will know better than anyone else how well their ideas fit in with yours. if there is a local black community, some of these interactions should take place there. people in barbershops and beauty parlors seldom need much encouragement to talk, and a shoe shine or a shampoo may be enough reason to go in. just mentioning that you are in town looking over the local college may be enough to bring out information about the atmosphere on campus and in town. if you go into


talk, and a shoe shine or a shampoo may be enough reason to go in. just mentioning that you are in town looking over the local college may be enough to bring out information about the atmosphere on campus and in town. if you go into a local fast - food place or other business during the slow hours, you have a good chance of finding people ready to talk. informal and unofficial sources of information can be especially important to minority students and parents because there are so many taboos and shibboleths about race among college officials. not everyone can afford a campus visit, and even among those who can, there may be strict limits on how many campuses can be visited, how far away, and whether parents can afford to go along on all the visits. if a parent can afford to accompany the student to a college relatively close by but not one a thousand miles away, it may be a good strategy to visit the closer campus first. after students and parents take notes on what they see, at the college and in the local community, they may want to talk over what they found out very carefully, so that the student alone can cover many of the same things on the distant campus. where finances make even one campus visit doubtful, the cost should be checked out before writing off the possibility. many colleges allow a free overnight stay in the dorms for the student and this is a very desirable experience anyway, as a means of collecting information and impressions. inexpensive lodgings may be available for parents on campus or off. motels in small college towns are often much less expensive than in big cities. if you can afford it, you will probably get your money ' s worth from a campus visit. avoiding a situation that would be intolerable is worth a lot. so too is discovering a place where your academic development can flourish in an environment that also offers a fulfilling social development. anyone who follows sports knows that blacks are heavily represented among both collegiate and professional athletes, and especially among the star athletes. the enormous salaries and tremendous publicity surrounding a relative handful of sports celebrities makes athletics seem far more promising than it is. the grim truth is that more than 90 percent of all college athletes in football, baseball, and basketball never sign a professional contract, much less have a career in sports. in absolute numbers, less than 3, 000 black people in the whole country make a living in these three sports combined - and that is counting players in major leagues, minor leagues, and semi - pro play, as well as coaches, trainers, and the like


numbers, less than 3, 000 black people in the whole country make a living in these three sports combined - and that is counting players in major leagues, minor leagues, and semi - pro play, as well as coaches, trainers, and the like. this is not a realistic prospect for millions of black youngsters. if all that was likely to happen if you became a college athlete was that your sports career wouldn ' t go any further, that would be just one of life ' s many disappointments. often, it is far worse than that. the demanding life of an athlete - the practice, the travel, the time spent studying plays - can leave very little time and energy for learning anything academic. four years of your life spent entertaining other people in a stadium can easily end up with you out on the street with absolutely nothing to show for it - no degree, no sports contract, no money, and no job skill on which to build a career. however much publicity and popularity you may have had on campus while playing, you can find yourself quickly forgotten by your former classmates as they go on up the ladder in their careers. college athletics is a prime example of a situation where other people ' s agendas can destroy your agenda. the coach ' s agenda is to win - at all costs. coaches are paid very well for winning and are fired very quickly for losing. under these conditions, it is completely unrealistic to expect most coaches to be concerned about your education. on the contrary, the coach ' s main concern may be to stop you from taking " too many " solid academic courses that will take up time that he wants you to spend in practice, in body conditioning, and in learning the team ' s plays. although professional football players almost all came out of colleges, and are identified with those colleges, the great majority of national football league players never graduated from college. the same is true in other sports. of 18 first - round collegiate draft choices in the national basketball association in 1986, less than half had actually graduated. among the minority who did receive a degree, not one majored in math, english, engineering, philosophy, or any of the sciences. most majored in easy mickey mouse subjects. coach joe paterno of penn state perhaps summed up the situation best when he said : " it has always been my opinion that the most important thing an athlete receives here at penn state is his or her degree. the degree transcends everything else, including undefeated seasons or bowl trips, all - american recognition,


best when he said : " it has always been my opinion that the most important thing an athlete receives here at penn state is his or her degree. the degree transcends everything else, including undefeated seasons or bowl trips, all - american recognition, even winning a national championship. none of those things take the place of a good education. " do not expect to find a lot of joe paternos in this world. certainly don ' t bet your education and your future on finding another one. in theory, there are black colleges and white colleges, but in reality things have become more complicated. there are white students on many traditionally black campuses today, and thousands of black students on some white campuses. west virginia state college was initially founded in 1891 to serve black students, but today most of its students are white. conversely, the brooklyn campus of long island university is less than half white today, though other campuses of l. i. u. remain predominantly white. in absolute numbers, there are more black students at wayne state university than there are at fisk, hampton, tuskegee or most other black colleges and universities. all this relates to your reason for wanting to go to a black college. if your purpose is to socialize with large numbers of other black students, then that can be done as easily at wayne state or the brooklyn campus of l. i. u. as it can at the traditionally black colleges. however, if what you really want is a whole environment that is overwhelmingly and traditionally black, then your attention must turn to institutions like howard, fisk, morehouse, spelman and tuskegee. many black students will find that the academic standards and test score levels at black colleges match their own academic levels better than some other colleges do. whether there is a match in other ways, such as in values and lifestyle, will depend upon the specifics of particular black colleges. you cannot assume that there will automatically be a match, just because the other students are black. on the other hand, for black students with strong academic backgrounds and composite s. a. t. s above 1000, there are simply no black colleges to match them with academically. many such students - especially those who have grown tired of always being in a small minority in predominantly white schools - often want to believe that there are black colleges to match the ivy league or other top - tier institutions. but the facts contradict this belief or wish. every black institution in the united states has a s. a. t. level below the national average


want to believe that there are black colleges to match the ivy league or other top - tier institutions. but the facts contradict this belief or wish. every black institution in the united states has a s. a. t. level below the national average. howard university has long been regarded as first among the black colleges and universities, but less than half the howard faculty have ph. d. s and less than half the howard students have graduated 5 years after they enter. the historic role of the black colleges in creating a black educated class, the struggles these institutions had to undergo merely to survive, the many distinguished black scholars they had at one time, when they were the only places where such scholars could teach, have all combined to create a feeling of pride, loyalty, and mystique. but when you are choosing a college, the only colleges you can attend are the ones that actually exist today, as they really are today - not the legends that have come down through the years or the visions you may have in your mind. cutting through the images to the reality is especially important, and especially difficult, in the case of the black colleges. neither high school counselors nor the authors of college guides want to be accused of racism for saying critical things about them. most college guides, even those that can be critical or even sarcastic about other institutions, tend to be either bland or gushing about black colleges. edward b. fiske ' s selective guide to the colleges is exceptional and tries in a gentle way to convey some of the realities about the black institutions. a campus visit, with well - planned note - taking, is even more important in the case of black colleges than for colleges in general. despite many spectacular success stories among asian americans - both native - born and immigrants - the average asian american student is not spectacular. in 1987, asian americans averaged 405 on the verbal s. a. t. and 521 on the math s. a. t., compared to the national average of 430 verbal and 476 in math. asian american students ' below - average verbal and above - average math scores add up to a composite s. a. t. total just 20 points above the national average. however, it takes only a modest difference in averages between two groups to translate into substantial differences in representation at the extremes. less than 4 percent of all students have a quantitative s. a. t. score of 700 or above, but more than 9 percent of all asian students reach this level. asian americans are accordingly very much over - represented in


representation at the extremes. less than 4 percent of all students have a quantitative s. a. t. score of 700 or above, but more than 9 percent of all asian students reach this level. asian americans are accordingly very much over - represented in institutions with very high math s. a. t. ' s. asian americans are about one - fifth of all students at cal tech and at m. i. t., and two - fifths of all engineering students at berkeley. although only about 2 percent of the population, asian americans receive 17 percent of all engineering ph. d. ' s in the united states. of 70 scholarship winners in the prestigious westinghouse talent search from 1981 to 1987, 20 were asian americans. the academic success of asian americans is reminiscent of the rapid academic rise of jewish immigrant children earlier in this century. also reminiscent of that era are the limits that seem to be set against their increased admission to some leading colleges and universities. no one has admitted to setting quota limits for asians but suspicious things have happened in many institutions in recent years. the percentage of asian applicants to berkeley who were admitted was cut in half from 62 percent to 31 percent - in just 5 years. at brown university, the admission rate for asian american applicants in 1983 was less than one third of what it was in 1975. the number of asian americans in princeton ' s freshman class in 1986 was 25 percent lower than it was just the year before. at harvard, white and asian applicants had very similar test scores but, among those admitted, asians had test scores more than a hundred points higher than whites, suggesting that they had to be better to get in. at amherst, 40 percent of black applicants and 43 percent of hispanic applicants were accepted for the class of 1991, but only 25 percent of asian american applicants. if other minority groups had higher academic performances than asian americans, that would be understandable. but all the evidence says just the opposite. given that man ' s sins are unlimited, while your time is not, how much time and effort does it pay an asian american high school student to invest in worrying about this? probably not much. the representation of asian american students remains high at leading colleges, universities, and engineering schools across the country. there are more than a hundred institutions where more than 10 percent of the students are asian americans. moreover, the proportions of asian american students are rising sharply at some institutions while they are falling at others. the numbers of asian american students have more than doubled over a period of 5 years at


workshops & groups this is a list of community and in - school workshops promoting positive self - change. these educational workshops, presentations, peer to - peer support groups and local events aim to help children, youth and adults learn and grow. - how to eat fried worms : a self - esteem building one - day workshop for boys in grades 3 - 6. - girls get going! : a self - esteem building one - day workshop for girls in grades 3 - 4. - fear factor : a self - esteem building workshop for boys in grades 5 - 6 - wipeout : taking the challenge of teamwork to the extreme with a one - day workshop for boys or girls. - power - parenting options with empathy and respect : six positive parenting information sessions for all parents. a variety of topics on creating better parenting strategies and stronger communication skills. celebrates the experience and wisdom of active parenting. rainbows : peer - to - peer supports for coping with grief and loss at all ages. registration ongoing. contact 780 - 955 - 6421 for more information. for younger child parenting workshops, refer to the leduc regional parent link and early childhood resource programs. kindergarten to grade 1 : lets be friends : a three - session class that promotes friendship through activities and crafts. grades 1 and 2 : respect training : a three - session certificate class that promotes tolerance, respect and awareness around feelings and emotions. healthy anger : a three - session class ( or combined classes with the making healthy choices workshop ) encourages self - awareness, anger management and decision making. circle of respect : a three - session class based on native teachings of respect, community, cooperation and patience through crafts and other acitivies. when you meet a bully : a three - session class demonstrating pro - active skills in identifying, coping with and preventing bullying. the power of conflict : a three - session class that helps students work on active listening and communication skills through activities and group work. grades 7, 8, 9 : making healthy choices : encourages leadership, mentorship, and volunteerism with peers and younger grades. grade 7 : yha : youth healthy asset building : building character, self - awareness, making healthy decisions and becoming more socially aware. grade 8 : beyond the hurt : a red cross program facilliated through fcss promoting bullying prevention and peer to peer team leadership. grade 9 : healthy youth relationships : a red cross program facillitated through fcss, that encourages self - respect and respect for others in friendship and dating relationships. add - on workshop ( 1 session each


prevention and peer to peer team leadership. grade 9 : healthy youth relationships : a red cross program facillitated through fcss, that encourages self - respect and respect for others in friendship and dating relationships. add - on workshop ( 1 session each ) : cyber - safety, substance use and abuse. - respect teams target leadership and peer to peer mentorship recommended in grade 5 or 6. - friendship group meets short - term, weekly for up to six ( 6 ) weeks to target small groups ( any age ) with exceptional needs specific to dealing with conflict resolution, anger management, positive friendship skill, and slef - esteem. - rainbows for grief and loss meets the needs for ages 6 - 13 years, spectrum for 13 - 18 years and silver linings for community supports. friends with compassion for adults. the following workshops are available in the fcss office and can be customized to meet your needs. when you see bullying happen : what a bystander can do ( grades 3 - 5 ) focus on bullying : presentation ( grades 4 - 6 ) don ' t be a bully ( grades 5 - 9 ) silent on the sidelines : why we ignore bullying ( grades 5 - 9 ) the power of conflict resolution ( grades 5 - 9 ) resolving conflicts : step by step ( grades 7 - 12 ) let ' s all get along : conflict resolution ( kindergarten to grade 2 ) anger strategies toolbox ( grade 11 + ) what to do about anger ( grades 3 - 5 ) handling your anger ( grades 5 - 9 ) anger management skills ( grades 7 - 12 ) let ' s talk about respect ( kindergarten to grade 2 ) how would you feel : learning about empathy ( kindergarten to grade 2 ) healing and helping through loss ( pre - teen to adult ) free the horses : a self - esteem adventure ( grades 1 - 3 ) secrets to successful relationships ( grade 11 to adult ) identifying depression and preventing suicide ( grades 5 - 9 )


lesson plans and worksheets browse by subject argentina teacher resources find teacher approved argentina educational resource ideas and activities in this geography worksheet, students study the names of 60 countries. students indicate their home country by coloring its name in the word grid puzzle. students then answer 8 questions about their country concerning what language is spoken, what it is famous for and popular foods and celebrities. are your middle and high schoolers having trouble with tests? do they need skills to improve reading comprehension? take the time to teach some useful strategies for both. working together as a class or in small groups, discuss study strategies, review the rrap reading method, practice making a study plan, and then put it all to use! although this resource is missing links to necessary handouts, it is still an excellent source providing teachers with a great lesson idea. introduce your class to a different way of life. they will meet a little argentinian girl who visits her abuela and abuelo in their candy factory. not only will they see how treats are different in different places, they can see how a small factory functions. ask your class to find out what their grandparents do for a living. how do facts and opinions impact the news? after reading " how to cover a war " from the new york times, middle schoolers evaluate the claims in the article. they also consider the media ' s responsibilities in reporting during wartime. additionally, they write letters to the editor to express their own opinion. sixth graders determine the mean, range median and mode of a set of numbers and display them. in this data lesson students form a set of data and use computer spreadsheet to display the information. they extend of the process by looking at data samples from real life and the conclusions that can be drawn from analyzing the data collected.


the tax landscape is changing for the amount u. s. multinational corporations may claim through the foreign tax credit. this change is the result of the statutory pay - as - you - go act of 2010 that requires any increased spending must be offset by a corresponding increase in revenue. the foreign tax credit modifications narrowly escaped becoming the offsetting revenue raising provisions of the unemployment compensation extension act of 2010 that extended unemployment benefits. however, the success was short - lived, as these modifications were added to pub. l. no. 111 - 226. this legislation provides $ 10 billion of elementary and secondary education funding to protect teacher jobs from being cut. nearly $ 10 billion over ten years is expected to be raised by altering various rules that corporations leverage to calculate their foreign tax credits and foreign - source income, providing the necessary revenue offset for this law. here, we will examine the concept behind foreign tax credits offered in the united states ; the history of foreign tax credits in the united states ; the changes to the foreign tax credits ; and the public policy behind the bill and the potential effects upon multinational corporations. i. the concept of foreign tax credits income tax systems that tax residents on worldwide income generally offer a foreign tax credit to mitigate the potential for double taxation. the united states employs a global tax system and taxes the income earned abroad, known as foreign source income, by its residents under the residence principle. generally, foreign source income is also subjected to tax in the foreign country. as a result, the united states offers a tax credit for any foreign income taxes paid in an attempt to avoid double taxation on the foreign source income. the taxpayer is allowed to subtract the foreign income tax from the tentative u. s. income tax due on the foreign source income and is required to pay only the difference to the united states. however, the credit is limited to the tentative u. s. tax, meaning no refund is available if the foreign income tax exceeds the tentative u. s. tax on the foreign source income. for foreign taxes other than income tax, deductions are allowed against the foreign taxable income instead of being credited against the u. s. tax. u. s. corporations usually earn foreign source income by operating branches abroad or either by operating via an affiliate or investing in subsidiaries incorporated abroad. the foreign tax credit offers different advantages depending upon the form of the entity abroad. if a branch of a u. s. corporation is subject to foreign income taxes a credit is given for the foreign income taxes when the branch remits the income


. the foreign tax credit offers different advantages depending upon the form of the entity abroad. if a branch of a u. s. corporation is subject to foreign income taxes a credit is given for the foreign income taxes when the branch remits the income annually to its u. s. parent. this differs from the tax consequences of operating via either an affiliate or a subsidiary abroad as opposed to a branch. for foreign source income earned by an affiliate that is a separate company incorporated abroad and the u. s. parent owns at least 10 percent of the affiliate, then u. s. tax only attaches when the income is remitted in the form of dividends to the u. s. parent. these unremitted earnings defer the attraction of u. s. tax until the earnings are repatriated. but for the application of subpart f controlled foreign corporation rules, the deferral may be indefinite. in general, a u. s. parent corporation may aggregate their foreign source income and foreign taxes paid from all of its foreign operations. however, to be lumped together the foreign source income must be within the same category of income, or " basket ", as defined by the internal revenue code. the american jobs creation act of 2004 reduced the number of income baskets from eight to just two for tax years beginning in 2007. these two remaining income baskets are passive income and general income. these two separate baskets exist to discourage u. s. corporations from moving offshore highly mobile passive investments that can be located in low - tax jurisdictions in order to increase their tentative u. s. tax by increasing their foreign source income. the increased u. s. tentative tax will allow the offset of previously forgone foreign tax credits for non - passive operations in high tax jurisdictions. ii. history of foreign tax credits in the united states when congress created the first income tax, it addressed the issue of foreign double taxation by allowing taxpayers to deduct their foreign taxes when computing their taxable income. in 1918, after the cost of world war i drove up the rates of both domestic and foreign taxes, congress passed the foreign tax credit provisions to provide greater relief in cases of double taxation. these provisions allowed for taxpayers to choose between deducting their foreign taxes from taxable incomes or taking a dollar for dollar credit against their u. s. tax liabilities. after the technical amendments act of 1958, taxpayers could carry their unused foreign taxes forward five years or back two. the foreign tax credits provisions allow taxpayers an indirect credit for foreign


taking a dollar for dollar credit against their u. s. tax liabilities. after the technical amendments act of 1958, taxpayers could carry their unused foreign taxes forward five years or back two. the foreign tax credits provisions allow taxpayers an indirect credit for foreign taxes " deemed paid " by the underlying subsidiary of a taxpayer ' s subsidiary. to be eligible for the indirect credit, the u. s. parent must own a minimum percentage of the foreign subsidiaries stock. in 1962, the ownershippercentage was lowered from the original 50 percent to the current level of 10 percent. also, until 1976, taxpayers could claim the credit for a second - tier subsidiary at least 50 percent owned by the first tier. the tax reform act of 1976 expanded the level of ownership to three tiers with just 10 percent ownership for all tiers, provided that combined ownership of all tiers is at least 5 percent. congress further expanded the indirect credit through to a sixth underlying tier of the u. s. parent, while maintaining the 5 percent cumulative ownership rule for each tier. congress has also created various limitations and reductions throughout the life of the foreign tax credit provisions. initially, companies were allowed an unlimited amount of foreign tax credit. to remedy a potential u. s. subsidy to foreign jurisdictions with higher tax rates, congress added in 1921 a limitation that capped creditable foreign taxes to the u. s. prevailing rate. congress established the limitation of the amount of foreign tax credit available to a corporation ' s u. s. tax liability multiplied by a ratio of foreign source - income to worldwide income. further limitations included an overall foreign loss recapture added in 1976 with the intent to limit the amount of domestic tax liability that could be offset by foreign losses. the american jobs creation act of 2004 revised the foreign tax credit provisions further. the law adjusted how taxpayers calculate the credit for the purpose of the alternative minimum tax. also, the revisions modified rules that govern how companies allocate interest expenses away from foreign source income to increase their available tax credit. the carryback period was also reduced to one year, while the carryforward period was increased to ten years. lastly, an overall domestic loss recapture was added to compliment the already existent foreign loss recapture. iii. the changes enacted by pub. l. no. 111 - 226 the education jobs and medicaid assistance act of 2010 ( pub. l. no. 111 - 226 ) includes a package of provisions developed jointly by the treasury department, the committee on ways and means and the senate finance committee to prevent alleged mismatches


education jobs and medicaid assistance act of 2010 ( pub. l. no. 111 - 226 ) includes a package of provisions developed jointly by the treasury department, the committee on ways and means and the senate finance committee to prevent alleged mismatches and abuses of the u. s. foreign tax credit system. primarily, treasury alleges that taxpayers have developed methods to utilize their foreign tax credits to reduce their u. s. tax without correspondingly incurring u. s. tax on that foreign income, thus obscuring the policy intent of the elimination of double taxation. a. rules to prevent splitting foreign tax credits from income taxpayers have devised several techniques for splitting foreign taxes from the foreign income on which those taxes were paid. these techniques allow for the foreign income to remain offshore and untaxed by the united states, while the foreign taxes are currently available in the u. s. to offset u. s. tax that is due on other foreign source income. often, the foreign income is permanently reinvested offshore such that it likely will never be repatriated and taxed in u. s. these techniques use foreign tax credits in a method that does not relieve double taxation burdens. pub. l. no. 111 - 226 adds section 909 - " suspension of taxes and credits until related income taken into account " - to the i. r. c. foreign tax credit provisions. new section 909 states : ( a ) in general. - if there is a foreign tax credit splitting event with respect to a foreign income tax paid or accrued by the taxpayer, such tax shall not be taken into account for purposes of this title before the taxable year in which the related income is taken into account under this chapter by the taxpayer. thus, section 909 implements a matching rule that suspends the recognition of foreign tax credits until the related income is taken into account for u. s. tax purposes. these rules will not affect timing differences that result from normal tax accounting differences between foreign and u. s. tax rules. b. denial of foreign tax credit with respect to foreign income not subject to united states taxation by reason of covered asset acquisitions current rules allow taxpayers to treat a stock acquisition as an asset acquisition under u. s. tax law or obtaining interests in entities treated as corporations for foreign tax purposes but considered as non - corporate for u. s. tax law. these acquisitions are referred to as " covered assets acquisitions ". these transactions result in a step - up in the basis of the assets of the


entities treated as corporations for foreign tax purposes but considered as non - corporate for u. s. tax law. these acquisitions are referred to as " covered assets acquisitions ". these transactions result in a step - up in the basis of the assets of the acquired entity to the fair market value paid for the stock. this step - up usually exists only for the u. s. tax purposes and not the foreign tax purposes. as a result, depreciation for u. s. tax purposes exceeds the depreciation for foreign tax purposes, so that the u. s. taxable basis is lower than foreign taxable base. since foreign tax credits are based on the foreign taxable base, there are more foreign credits than necessary to avoid double taxation. taxpayers are then using these additional foreign tax credits to reduce taxes imposed on other, completely unrelated foreign income. the bill prevents taxpayers from claiming the foreign tax credit with respect to foreign income that is never subject to u. s. taxation due to a covered asset acquisition. c. separate application of foreign tax credit limitation to items resourced under tax treaties taxpayers have devised a technique to use the u. s. treaty network to enhance foreign tax credit utilization by artificially inflating foreign source income. to do this, ownership of income - producing assets that ordinarily would be held by the u. s. based multinational companies in the united states is shifted to foreign branches and disregarded entities. this income is often lightly taxed on a net basis by the foreign country, but the treaty ultimately categorizes the entire gross amount of the income generated by u. s. assets as foreign source. this results in the taxpayer ' s foreign source income to be artificially inflated and allows the taxpayer to use foreign tax credits to reduce taxes on foreign source income beyond the maximum amount of u. s. tax that could be imposed. the bill respects the treaty commitment to treating the income as foreign source, but segregates the income so that it is not the basis for claiming foreign tax credits. d. limitation on the use of section 956 for foreign tax credit planning u. s. based multinational companies typically employ complex foreign structures designed to reduce worldwide tax expenses. these structures often include companies located in low - tax jurisdictions in a multi - chain tier of subsidiaries. if a foreign subsidiary with a high tax expense distributes a dividend through a chain of companies, the foreign tax credit on the dividend the u. s. multinational receives is a blend of tax rates. if there were a


tier of subsidiaries. if a foreign subsidiary with a high tax expense distributes a dividend through a chain of companies, the foreign tax credit on the dividend the u. s. multinational receives is a blend of tax rates. if there were a tax haven company in that chain, the u. s. tax due on the dividend may be significantly higher than the tax would have been if the foreign subsidiary ' s dividend had " hopscotched " over the chain as a direct distribution. use of section 956 accomplishes this hopscotch by deeming a dividend from a foreign subsidiary directly to the u. s. shareholder. by taking advantage of this rule the foreign tax credit on a " deemed dividend " can be greater than the foreign tax credit would be on an actual dividend. the bill limits the amount of foreign tax credits available with respect to a deemed dividend under section 956 to the amount that would have been allowed to an actual dividend following the chain. e. special rule with respect to certain redemptions by foreign subsidiaries where a foreign - based multinational owns a u. s. company, and that u. s. - company owns a foreign subsidiary, the earnings of the foreign subsidiary are generally subject to u. s. when they are distributed to the u. s. shareholder. foreign - based multinational companies have devised a technique for avoiding u. s. taxation of such foreign subsidiary earnings. this technique involves a provision of the tax code that was originally enacted as an anti - abuse rule that treats certain sales of stock between related parties as a dividend. this deemed dividend allows the foreign subsidiary ' s earnings to completely, and permanently, bypass the u. s. tax system. the bill eliminates this type of tax planning by preventing the foreign subsidiary ' s earnings from being reduced and, as a result, the earnings will remain subject to u. s. tax when repatriated to the foreign parent corporation as dividend. f. modification of affiliation rules for purposes of rules allocating interest expense taxpayers have used various techniques to minimize the amount of foreign source interest expense, which has the effect of artificially boosting foreign source income. this allows the taxpayer to utilize more foreign tax credits than would otherwise be possible, and the use has no bearing on double taxation relief. treasury regulations prevent taxpayers from excluding foreign interest expense from the foreign tax credit limitation by placing it in foreign subsidiaries. the regulations achieve this result by including certain subsidiaries in the u. s. affiliated group. as a result, foreign


on double taxation relief. treasury regulations prevent taxpayers from excluding foreign interest expense from the foreign tax credit limitation by placing it in foreign subsidiaries. the regulations achieve this result by including certain subsidiaries in the u. s. affiliated group. as a result, foreign source interest expense will be taken into account in the determination of the foreign tax credit limitation. the bill modifies the affiliation rules to strengthen these anti - abuse rules. g. repeal of 80 / 20 rules under current law, dividends and interest paid by a domestic corporation are generally considered u. s. - source income to the recipient and subject to gross basis withholding if paid to a foreign person. if at least 80 percent of a corporation ' s gross income during a three year period is foreign source income and is attributable to the active conduct of a foreign trade or business, dividends and interest paid by the corporation will generally not be subject to gross basis withholding rules. additionally, interest received from an 80 / 20 company can increase the foreign source income of a u. s. multinational company. treasury has become aware that some companies have abused the 80 / 20 company rules. the bill repeals the 80 / 20 company rules, repeals the 80 / 20 rules for interest paid be resident alien individuals, and includes relief for existing 80 / 20 companies that meet specific requirements and are not abusing 80 / 20 company rules. i. technical correction to statute of limitations provision in the hire act the bill makes a technical correction to the foreign compliance provisions of the hiring incentives to restore employment ( hire ) act ( p. l. 111 - 147 ) that clarifies circumstances under which the statute of limitations will be tolled for corporations that fail to provide certain information on cross - border transactions or foreign assets. under the correction, the statute of limitations period will not be tolled if the failure to provide such information is shown to be due to reasonable cause and not willful neglect. iv. public policy and potential effects of the bill any discussion of changes in tax policy, regardless of cutting or increasing tax revenues, always brings out intense passions. advocacy groups such as the tax policy center, citizens for tax justice, and the national women ' s law center all support the closing of tax loopholes for u. s. multinational corporations. as expected just as many advocacy groups strongly oppose any effort to change the current tax landscape. these groups include the u. s. chamber of commerce, the heritage foundation, the national foreign trade council, the business roundtable, the national association of manufacturers,


expected just as many advocacy groups strongly oppose any effort to change the current tax landscape. these groups include the u. s. chamber of commerce, the heritage foundation, the national foreign trade council, the business roundtable, the national association of manufacturers, the information technology industry council and the americans for tax reform. the potential benefits of the tax changes include increasing domestic job opportunities. according to proponents, job opportunities will increase domestically as a result of ending the preferential treatment that give an incentive to u. s. multinationals to move more of their business abroad by providing subsidies. also, by limiting the deficit burden of the extension of jobless benefits, the tax policy changes may protect national saving and spurn economic growth. more importantly, a study done by moody ' s found that extending unemployment benefits had one of the highest impacts on economic growth at $ 1. 61 in growth for every dollar spent while a permanent cut to the corporate tax rate would yield $ 0. 32 in growth per dollar. the potential negative effects of the tax changes include hindering job creation, decreasing overseas competitiveness of american business, and deterring economic growth. further, an increased tax burden may encourage u. s. firms to sell their foreign subsidiaries to foreign - based firms. other critics argue that the revenue sought to be raised will be elusive, either because the tax hikes will harm u. s. exports and jobs or because worldwide american companies will merely shift their organizational structure to avoid the tax. also, critics argue that the limitation on the section 956 loans will deny sources of cash to worldwide american companies and jeopardize the fragile recovery achieved thus far. additionally, some advocates believe that the tax hike will actually drive more jobs overseas instead of create jobs in america. lastly, critics state that at a time when america needs to be taking steps to promote competitiveness, the tax hikes send an opposite message to would - be investors. regardless of which side of the debate one falls, data does exist to show that as multinational corporations increase employment abroad that they increase employment domestically as well. however, a weak connection exists between job creation or losses and tax policy, according to some tax experts. to further complicate the debate, both the united kingdom and japan have altered their tax policies away from a worldwide source system, leaving the united states alone in their international tax policies. statutory pay - as - you - go act of 2010, 2 u. s. c. § 933 ( g ) ( 2010 ). unemployment compensation extension act of 2010, pub.


, leaving the united states alone in their international tax policies. statutory pay - as - you - go act of 2010, 2 u. s. c. § 933 ( g ) ( 2010 ). unemployment compensation extension act of 2010, pub. l. no. 111 - 205, 124 stat. 2236 ( 2010 ). _ _ _ _ _ act of _ _ _ _, pub. l. no. 111 - 226, 124 stat. 2389 ( 2010 ). donald j. rousslang, foreign tax credit, in the encyclopedia of taxation and tax policy, 163 ( joseph j. cordes, robert d. ebel, & jane g. gravelle eds., 2d ed. 2005 ), available at http : / / www. urban. org / uploadedpdf / 1000531. pdf. i. r. c. § 904 ( d ) ( 1 ). melissa redmiles & jason wenrich, a history of controlled foreign corporations and the foreign tax credit, internal revenue service, 129 ( 2007 ), http : / / www. irs. gov / pub / irs - soi / historycfcftc. pdf. id. at 130. i. r. c. § 904 ( c ). id. at 131. staff of s. comm. on finance, 111th cong., summary of changes made by senate substitute amendment to american jobs and closing loopholes act 18 ( comm. print 2010 ). _ _ _ _ _ act of _ _ _ _, pub. l. no. 111 - 226, 124 stat. 2389 ( 2010 ) at § 211. staff of the j. comm. on taxation, 111th cong., technical explanation of the revenue provisions of the senate amendment to the house amendment to the senate amendment of h. r. 1586, scheduled for consideration by the house of representatives on august 10, 2010, 4 - 6 ( comm. print 2010 ) available at http : / / www. jct. gov / publications. html? func = startdown & id = 3702. id. at 13 - 16. id. at 19. id. at 24 - 26. id. at 28. id. at 29. id. at 33 - 35. id. at 37. any public policy arguments referring to hr 4213 also apply to hr 5893 since these arguments were in favor or opp osition of the bill based on the targeted tax cuts or changes in international


at 33 - 35. id. at 37. any public policy arguments referring to hr 4213 also apply to hr 5893 since these arguments were in favor or opp osition of the bill based on the targeted tax cuts or changes in international tax rules. tax policy center, " 2011 budget - reform u. s. international tax system ", http : / / www. taxpolicycenter. org / taxtopics / 2011 _ reform _ international _ taxes. cfm ; citizens for tax justice, position paper, http : / / ctj. org / pdf / ftc2010. pdf ; letter to congress from national women ' s law center, available at http : / / www. nwlc. org / pdf / supportforjobs & loopholeclosuresact. pdf. u. s. chamber of commerce, " letter opposing h. r. 4213 ", http : / / www. uschamber. com / issues / letters / 2010 / 100607hr4213. htm ; the heritage foundation, " routine tax extenders package contains new irresponsible spending and tax hikes ", http : / / www. heritage. org / research / reports / 2010 / 05 / routine - tax - extenders - package - contains - new - irresponsible - spending - and - tax - hikes # _ ftn3 ; national foreign trade council, position paper, http : / / www. nftc. org / default / tax / nftc % 20extender % 20position % 20paper. pdf ; americans for tax reform, atrf analysis, http : / / www. atr. org / atrf - analysis - international - tax - hikes - h - a5101 #. letter to congress from national women ' s law center, available at http : / / www. nwlc. org / pdf / supportforjobs & loopholeclosuresact. pdf. see testimony of peter orszag before sen. budget comm., " promoting fiscal discipline and broad - based economic growth " 11 ( 2006 ) available at http : / / www. brookings. edu / ~ / media / files / rc / testimonies / 2006 / 0928useconomics _ orszag / 20060928. pdf. see testimony of mark zandi before the h. budget comm., " perspectives on the economy " ( 2010 ) available at http : / /


/ 2006 / 0928useconomics _ orszag / 20060928. pdf. see testimony of mark zandi before the h. budget comm., " perspectives on the economy " ( 2010 ) available at http : / / www. economy. com / mark - zandi / documents / final - house - budget - committee - perspectives - on - the - us - economy - 070110. pdf. u. s. chamber of commerce, " letter opposing h. r. 4213 ", http : / / www. uschamber. com / issues / letters / 2010 / 100607hr4213. htm. council on foreign relations, " u. s. multinationals and tax reform ", http : / / www. cfr. org / publication / 21777 / us _ multinationals _ and _ tax _ reform. html. gary clyde hufbauer & theodore moran, " hobbling exports and destroying jobs ", http : / / www. iie. com / publications / pb / pb10 - 13. pdf. national association of manufacturers, " letter opposing h. r. 5893 ", http : / / www. pace4jobs. org / files / h. r. % 205893 % 20kv % 20letter. pdf. the heritage foundation, " routine tax extenders package contains new irresponsible spending and tax hikes ", http : / / www. heritage. org / research / reports / 2010 / 05 / routine - tax - extenders - package - contains - new - irresponsible - spending - and - tax - hikes # _ ftn3. promote america ' s competitive edge, " letter opposing h. r. 5893 ", http : / / www. pace4jobs. org / files / pace % 20letter % 207 - 30 - 10 % 20to % 20house. pdf. mihir a. desai, taxing multinational firms : securing jobs or the new protectionism?, 14 ( 2008 ), http : / / itpf. org ( follow " education program " hyperlink ; then " view education by title " hyperlink ). council on foreign relations, " u. s. multinationals and tax reform ", http : / / www. cfr. org / publication / 21777 / us _ multinationals _ and _ tax _ reform. html. desai, supra note 41,


from ua libraries digital services planning and documentation this page describes specific out - of - the - ordinary problems certain materials might cause during the capture process. for general guidelines in judging image quality, see visual assessment of images. only part of the image is out of focus having just part of an image out of focus means one of three things - the image is pretty far off center on the document table - this could result in one or more edges of the image being fuzzy - to fix this, make sure the center of the image is as close as possible to the center of the camera ' s focus, which is the center of the grid or overlay in the eos utility. - the camera isn ' t far enough from the image to take a quality picture - this will result in an image that is uniformly fuzzy around the edges ( assuming it ' s centered and has been auto - focused to that same center ) - to fix this, move the camera up and / or switch to a capture station which allows for a greater distance between camera and document table. - the camera isn ' t centered properly on the document table - this will result in a gradient effect across the image, with one side / corner being in focus, with less focus as it approaches the opposite side / corner - to fix this, the camera will need to be physically readjusted - - the lens is no longer parallel to the document table. please see jeremiah for help with this. this is a kind of pattern that sometimes appears in digital images, involving rainbow lines or dots showing up against an actual pattern in the object itself. here are a couple of examples : check out her hair : look closely at his forehead : when can this happen? this might affect materials that - are off - set printed, and - contain pictures and / or graphics - examples may include : posters, pamphlets, booklets, cards, newspapers this will not effect - handwritten materials - photocopied materials - photographs ( note : photographs that have been printed as above are a different matter ) how do we deal with the problem? be aware. it will happen. know the kind of collections / materials it is likely to impact ( more modern collections with more professionally produced materials ), and be extra vigilant with examining your captures as you go, to make sure it ' s not happening. - if a moire pattern does appear in test scans, try one of the following things : - rotate the object until - - hopefully - - the effect disappears ; or - change the distance between the camera and


field name : your choice ( default = " source " ) dc element : source dublin core defines this element as " a reference to a resource from which the present resource is derived. " for instance, source could be the book or journal from which a scanned article was taken, or the name of the original collection or repository in which the scanned resource resides. examples of field names : - original source - image source - journal citation examples of data : - museum of history and industry ( seattle, wash. ) - industries and occupations collection - journal of american reptiles, v. 53, no. 3 ( mar. 1989 ) - use a consistent style for citations to books or journals ( mla, apa, etc. ) - use a consistent form for names ( same name, same form ). see controlled vocabularies. recommended controlled vocabulary : for the names of organizations : - library of congress / national authority file ( lcaf ) : list maintained by lc and other libraries. this is the largest file of names ( over 4 million ) and covers names from many different subject areas and disciplines. it is also the authority file used by the uw libraries catalog and all uw libraries digital projects. you can find authorized forms of names in the library of congress authorities by doing a name authority heading search. - union list of artist names ( ulan ) : vocabulary maintained by the getty research institute. the ulan " contains around 220, 000 names and other information about artists. the coverage of the ulan is from antiquity to the present, and the scope is global. the scope of the ulan includes any identified individual or " corporate body " ( i. e., a group of people working together ) involved in the design or creation of art and architecture. " for citations to books or journals :


new york ( reuters health ) - people with the digestive disorder known as celiac disease are more likely to develop another disorder involving the immune system : asthma, according to a new study. specifically, a group of european researchers found that people with celiac disease were 60 percent more likely to develop asthma, relative to those without celiac. indeed, for every 100, 000 people with celiac disease, 147 will have asthma that would not have occurred in the absence of the digestive disorder. those diagnosed with asthma were also more likely to eventually develop celiac disease, the authors report in the journal of allergy and clinical immunology. celiac disease is caused by an abnormal immune response to gluten, a protein found in wheat, rye, barley and other foods. the reaction keeps sufferers from eating foods like cereal, pasta, cookies and beer. it occurs in about 1 percent of the population, and can lead to severe health problems including low blood count, poor bone health, fatigue, and weight loss. to investigate whether celiac had any association with asthma, dr. jonas ludvigsson of orebro university hospital and the karolinska institutet in sweden and colleagues compared more than 28, 000 swedes diagnosed with celiac to more than 140, 000 similar people without the disease. ludvigsson cautioned that the study simply shows an association between the two diseases, not that one causes the other. it ' s also unclear, he added, what might explain the association. " personally, i think the role of vitamin d deficiency should be stressed, " he told reuters health by email. people with celiac are more likely to develop osteoporosis and tuberculosis, both diseases in which vitamin d plays a role. if a person with celiac also has low levels of vitamin d, this could in turn affect the immune system, which could increase the risk of developing asthma, ludvigsson noted. " another potential mechanism could be that asthma and celiac disease share some immunological feature, " he added. " if you have it, you are at increased risk of both diseases. " people diagnosed with celiac are advised to follow a gluten - free diet, and it ' s not known whether the 28, 000 people included in the study stuck to the diet or not, ludvigsson added. " generally dietary compliance is high in sweden, so i actually believe that also patients with good adherence are at increased risk of asthma, " he said.


flipsticks : key animation programming for kids flipsticks was inspired by and created based on years of many people ' s work at the mit lead by seymour papert ( see, papert. org ). from the constructionist point of view, logo and computers, wooden blocks, lego bricks, and other " construction kits, " can inspire children to create and experiment, explore and build, and self - express themselves with others in the process of building a digital artifact. mamamedia ' s goal was to adapt this powerful learning concept to the internet ; to create a simple gadget online, in this case an animation activity, where kids could program the fun! the goal of flipsticks was to help children gain preliminary understanding of programming key - frame animation - - by direct manipulation of a figure ' s actions and movements, programming mathematical variables in objects ' length and angles, and changing sequences and speeds - - to create a story. the key strategy was to design a simple tool, where the animations take place only when children take steps to invent and command the movement, speed, actions, and mood variables. they can experiment with their " animated artifacts " by modifying their work again and again. like many other internet activities created for mamamedia. com, flipsticks includes opportunities to save projects and share them with friends and family online. the interface was designed like a hand - held device. children can click on buttons and design sequences of movements of various stick figures in five key frames. then click ' play " to see the results. to manipulate the figure, kids click and drag parts of the figure in order to form different postures and manipulate length, sizes and angles of the figure ' s ' body parts. ' nearly every feature of the key frames and their resulting animation can be programmed or modified, including the positioning of the stick figure, its angle in the frame, the speed of the overall animation, the sequencing of the frames, and the speed at which each frame appears relative to the others. once the animation is created, it can be saved and emailed to friends and family. using this very simple stick figure, flipsticks helps young kids authentically flex their programming muscles. flipsticks may look simple. but to use it effectively, a child must learn how to work it in multiple dimensions, and utilize multiple new - media and mathematical skills. kids are crazy about flipsticks. for example, during june ' 99 and march 2002, kids on have saved more than 270, 000 flipsticks animations


over the years, health experts have raised concerns that many people don ’ t get enough dietary calcium — calcium from food — for good bone health. for many people, supplements have become the go - to solution to fill potential calcium gaps. new research suggests that diet is the best source for all - around health, as a connection between high doses of calcium from supplements and heart attack risk has been observed. for the best protection, the goldilocks approach — not too little, not too much — appears to be the smartest calcium plan. evaluating calcium ’ s complexities researchers interested in the relationship between calcium and heart attacks and stroke risk collected information on diet, supplement use, and other health habits from 23, 980 german men and women. the participants were 35 to 65 years old at the start of the study, and none had a history of heart disease or stroke. the study authors followed the group for approximately 11 years, and accounted for other factors that can affect heart disease and stroke risk, such as age, gender, exercise habits, body weight, diabetes, and smoking and alcohol use, finding that : adequate dietary calcium is heart healthy : people who averaged 820 mg of dietary calcium per day were 31 % less likely to suffer a heart attack compared with those averaging less than 513 mg. ( when men and women were analyzed separately, there was no observed heart attack risk reduction in men, and the reduced risk of heart attack was stronger for women. ) people who averaged 466 mg of calcium per day from dairy were 32 % less likely to suffer a heart attack compared with those averaging less than 188 mg of dairy calcium daily. more does not equal better : dietary calcium intakes above an average of 1, 130 mg per day did not reduce heart attack risk compared with an average of 513 mg per day. supplements may not be the best source : calcium supplement users were 1. 86 times more likely to suffer a heart attack compared with non - supplement users, and people who took only calcium supplements were 2. 39 times more likely to suffer a heart attack compared with people who did not use supplements of any type. food for thought this study is observational and cannot prove cause and effect. still, the findings agree with two other large studies, suggesting something about calcium supplements may be problematic for the cardiovascular system. calcium supplements may increase risk in part because they result in large, short - term increases in blood calcium levels, which may harm the heart and blood vessels. this is very different than getting calcium from food, which delivers smaller amounts of calcium throughout


system. calcium supplements may increase risk in part because they result in large, short - term increases in blood calcium levels, which may harm the heart and blood vessels. this is very different than getting calcium from food, which delivers smaller amounts of calcium throughout the day. additionally, large calcium doses may lower tissue levels — though blood levels may remain the same — of nutrients that are believed to be important for heart health, such as magnesium. " many studies have shown that magnesium is beneficial for the heart. if taking large amounts of supplemental calcium has an adverse effect on heart function, that effect might be preventable by taking magnesium along with calcium, " says alan gaby, md, chief science editor of aisle7. slow and steady = smart steps to healthy nutrition keep these simple tips in mind to help you find the right calcium balance for good health. eat food first. try to get your calcium from food. good sources include low - fat dairy, green leafy vegetables, canned fish ( sardines or salmon ) with the bones, and fortified foods such as calcium - fortified orange juice and cereals, which deliver smaller amounts of calcium per serving than supplements. ask the doc. you may not need supplements. consult a doctor or a dietitian to determine if you get enough calcium from food. divide doses. if you don ’ t get enough calcium from food, take calcium in divided doses. for example, a supplement that provides 300 to 400 mg calcium per pill can be taken with breakfast, lunch, and dinner, rather than in one large dose of 900 to 1, 200 mg. supplement with savvy. only supplement what you need, to keep total calcium intake from food and supplements combined around 800 to 1, 200 mg per day. master magnesium. magnesium appears to play an important role in heart health, and levels of this nutrient may be reduced by eating too much calcium. maintain a balance between these important nutrients by noshing on magnesium - rich foods such as spinach, pumpkin seeds, beans, brazil nuts, low - sodium tomato products, dark chocolate ( 65 % or greater cocoa content ), and whole grains — especially buck wheat, bulgur wheat, and oat bran. suzanne dixon, mph, ms, rd, an author, speaker, and internationally recognized expert in chronic disease prevention, epidemiology, and nutrition, has taught medical, nursing, public health, and alternative medicine coursework. she has delivered over 150 invited lectures to health professionals and consumers and is the creator of a nutrition website acclaimed by the


integration into research teams case study - integrating research users into research teams ke can benefit from avoiding preconceptions about the role stakeholders should play. professor alister scott outlines how an initiative within the rural economy and land use ( relu ) programme achieved success by creating a ‘ soup ’ that deliberately blurred boundaries between researchers and research users. the aim of the managing environmental change at the fringe project was to pinpoint better ways of managing places where the town meets the countryside. historically, the rural - urban fringe has suffered from the chaos of unrelated decisions, largely because it ’ s a frontier zone not just in a physical sense but also between natural and social sciences, between the natural and built environment, between spatial planning system and ecosystem - led approaches, and between researchers and policy - makers / practitioners. we needed to break down these barriers and bring together parties who think in very different ways and generally don ’ t communicate with each other very effectively. for instance, many environmental scientists don ’ t really understand the planning process and many planners haven ’ t even heard of the ecosystem approach. above all, we wanted to avoid the usual way of operating whereby stakeholders are simply brought together at various milestones within the project for a token discussion of the findings. embedded from the word go, our philosophy was that there should be a single project team embracing both researchers and stakeholders, where everyone was equal. this wasn ’ t going to be an initiative where academics worked in splendid isolation. academia, policy and practice all had something important to contribute and something to learn, so everyone was a researcher and research user. as such, all participants received remuneration for their time. while it was challenging to find people willing to work outside their comfort zones, this approach gave us a unique chance to integrate different outlooks. team members benefited from the opportunity to incorporate others ’ perspectives into their own work and to identify areas of common ground. adopting this novel way of working meant we didn ’ t just recycle existing knowledge, which might have happened if everyone had stayed inside the ‘ bubble ’ of their own niche interest. instead, the creative fusion generated innovative tools for day - to - day use, such as video policy briefs and ‘ rufopoly ’ – a giant board - game exploring rural - urban fringe issues and already used by government, schools and voluntary groups. other projects are already harnessing the unique capacity we built – for instance, members of our group are involved in the follow - on phase of the national ecosystem assessment.