Tuesday, August 6, 2019

Manifest Destiny Essay Example for Free

Manifest Destiny Essay Manifest Destiny is defined as a belief that it was Gods will that Americans spread over the entire continent, and to control and populate the country as they see fit. Many expansionists conceived God as having the power to sustain and guide human destiny. It was white mans heavy burden to conquer and Christianize the heathen and savage land. While the positive side of Manifest Destiny was a surge of enthusiasm and energy from the white settlers for pushing West, the negative side was the belief that the white man had the right to destroy anything and anyone namely Indians who got in the way. Tracing the path of Manifest Destiny across the West would highlight mass destruction of tribal organizations, confinement of Indians to reservations, and full blown genocide. The dark side of Manifest Destiny revealed the white mans belief that his settlement of the land and civilization of its native peoples was preordained. While the whites were occupying the land, they decimated the Indian population, causing many tribes to flee their relentless onward push, or try to compromise with treaties and agreements. One such tribe to fall victim to the white encroachment upon their territory was the Nez Perce of North Western Oregon. The Nez Perce agreed to an 1855 treaty that guaranteed the tribe most of their traditional homeland in the Wallowa Valley of northeast Oregon to try to accommodate the white people who were beginning to invade their lands. Unfortunately, gold was soon discovered upon the Nez Perce land and the settlers wanted a larger portion of that land. The resulting 1863 treaty was agreed to by some tribal chiefs, but not all. Those who refused to sign were given an ultimatum in 1877, and rather than risk war, the non-treaty Nez Perce chiefsJoseph, Looking Glass, White Bird, Toohoolhoolzote, Bald Headdecided to move their people onto the smaller remaining section of the reservation, towards Fo rt Lapwai. Look more:  manifest destiny essay There were nearly 800 of the Nez Percemen, women and childrenand a herd of about 2,000 Appaloosa horses on the trek. On the way to Lapwai, things fell apart. A few young warriors were goaded into taking revenge on several whites who had killed tribal members in the past, and the U.S. Army retaliated by attacking the Nez Perce at White Bird Canyon, Idaho. Giving up the attempt to move to the reservation, the Nez Perce chiefs resolved to  flee to the east and seek out their Crow allies in Montana. When the Crow tribes showed them no friendship and tried to steal their horses, the Nez Perce set off for Canada. They almost made it, but the U.S. Army caught up with them and defeated them 45 miles shy of the border. Although the Nez Perce were one of the welcoming tribes that met Lewis and Clark, their kind efforts led to revenge, misunderstanding, deceit, greed and death. Another tribe which was victimized by the United States were the Cupeà ±os. The Cupeà ±os were a small tribe, one of the smallest Native American tribes in Southern California. It was unlikely that they ever numbered more than 1,000 at a time. They once occupied a territory approximately 10 square miles in diameter in a region of the San Luis Rey River in the valley of San Jose de Valle. Before 1810, the Cupans had very little contact with outsiders Spanish or otherwise. They had lived on their land for countless generations, their land including the medicinal hot springs and the village called Cupa. Unfortunately for the Cupenos, the pioneers who trekked West through the southern route, took a trail which trespassed upon their territory. To add insult to injury, American officials in San Diego concluded that a reasonable source of revenue would be taxation upon the Indians of the back country. The Cupans were assessed a $600 tax that with great resentment was finally paid by the villagers. By the late 1800s the hot sulfur springs found on the Cupa territories were becoming very popular and attracting visitors from Los Angeles and San Diego. The popularity of the destination and the growing California population began the events which ultimately led to the expulsion of the Cupans from their homeland. Four years after California became a state, a land survey commission was formed, and cattleman Juan Jose Warner claimed 47,500 acres of what is now Warner Springs. Warner Springs makes up the majority of the Cupan homeland. The property was later purchased by former California Governor John Downey in 1880. Downey then filed a lawsuit later pursued by his heirs after  his death claiming title to the land and demanding eviction of the Cupenos from the property. The Cupas argued before the courts that Mexican law, as well as the peace treaty that ended the war between Mexico and the United States, ensured Indian rights and precluded the hostile takeover of their land. They argued to no avail. The California courts agreed with Downey and in 1901 the United States Supreme Court affirmed the judgment ordering removal of the Indians. President Rutherford Hayes, prompted by the Supreme Court holding, declared the Indians trespassers and ordered the tribe relocated to Pala, California, just beyond the Palomar Mountains where a 10,000-acre reservation had been established. Pala was a Luiseno reservation then, not Cupa. This act marked the first time in U.S. history that two distinct Indian tribes were herded together in one reservation. This was a blemish upon a nation that prided itself on leading the world into the 20th Century and the cultural and political renaissance that accompanied such a transition.

Monday, August 5, 2019

Claude Shannon Genius Comparable To Einstein Philosophy Essay

Claude Shannon Genius Comparable To Einstein Philosophy Essay The world is filled with all types of technologies and information. There are computers that make normally tedious tasks simplier, phones that allows instant communication across the world, CDs that can store large amounts of information in a small area. In modern times, we take for granted how much easier our daily life is with these innovations. It truly is a large step from the candles centuries ago to flicking a switch to brighten up a room. Of course, this step couldnt have been taken without the work and studies by Claude Shannon. When described, Claude Shannon is said to have an ever lasting curiosity and a thirst for knowledge. Shannon is even compared to Albert Einstein for his ability to come up with strange yet groundbreaking ideas. He came up with the idea of digital circuitry, found a way to represent human genetics with algebra, an important theory about information, and has done a lot of work in cryptology. Even then, that is just scratching the surface of what he has accomplished. Just one of these accomplishments could have forever written him into the textbooks. It is important to note that Shannon, while intelligent, was in no means the most knowledgeable person there is. Like Einstein, Shannons genius came from his drive to satisfy his curiosity and ability to think outside the box. Claude Shannons pursuit of knowledge led to large technological advancements that shaped America and the rest of the world. Throughout his entire life, Claude Shannon has achieved many accomplishments that effectively makes him forever remembered throughout America and, to a lesser degree, the world. Shannon was born in Petoskey, Michigan on April 30, 1916. While growing up, he was talented in the fields of science and mathematics and looked up to a famous distant relative, Thomas Edison. While his father made mathematics a hobby, it was his grandfather that helped influence Shannons love for science. Shannon built many small devices such as a telegraph or a remote controlled model boat in his free time as a child. This child like urge to invent and discover lasted throughout nearly his entire life. During 1932, Shannon graduated high school and then enrolled at the University of Michigan a short time later. Four years later in 1936, Shannon graduated with a B.S. degree in Electrical Engineering as well as a B.S. degree in Mathematics. After his graduation from the University of Michigan, he entered the Massachusetts Institute of Technology as a research assistant to both further his studies towards a higher degree and work part time. It was during this time that he wrote his master thesis on digital circuitry as well as his doctorate thesis for representing genetics with algebra. In 1940 his earned his masters degree in electrical engineering and doctorate in mathematics. After his graduation, Shannon went on to work at Bell Telephone Laboratories. For over a year, he did numerous amounts of works such as creating a new design for switching circuits. In 1941, a committee was formed to design anti-aircraft detectors in order to improve the war effort. Shannon was invited to join, and helped finish the completed design. It was due to this that the bombing effort against England ended with less casualties than there could have been. For the next 15 years, Shannon spent his time amongst many successful and important mathematicians and engineers. This time period is also when Shannon developed his Information Theory, which was published in 1948. Claude Shannons contributions to America received a lot of recognition. For his theory on digital circuits, he received the Alfred Noble Prize reward in 1939. President Lyndon B. Johnson presented Shannon with the National Medal of Science in 1966, and in the same year he was given the Institute of Electrical and Electronics Engineers Medal of Honor. In 1985, Shannon also received the Kyoto Prize which is commonly compared to the Nobel Prize in America. Among many other rewards, Shannon also has nearly a dozen honorary doctorates in various universities and was inducted in the National Inventors Hall of Fame. Even after he became an adult, Shannon maintained his childish personality, his passion for inventing, and drive to broaden his knowledge. In his life, he made numerous different small toys, many of which he felt were just as important, if not more so, than his theories that changed the world. John Horgan told his experience with interviewing Shannon, Im trying to get him to recall how he came up with the theory of information. But Shannonis tired of expounding on his past. Wouldnt I rather see his toys? (**) Shannon most likely felt that each of his toys were just as important as anything else he thought of. He just wasnt content with coming up with revolutionizing ideas, no, he went above and beyond to discover everything he could. This is why Shannon was immortalized as one of the greatest thinkers. It wasnt a matter of finding fame and fortune, he was just as content to create robots that can juggle as he was for creating his famous information theory. It is the fate of every living creature to eventually die, and although Shannons ideals will be forever immortalized, he too could not resist this fate. He died on February 24, 2001, after losing a battle against Alzheimers disease. Shannon is survived by his wife Mary Elizabeth Shannon, along with three children. In the 18th century, a genius mathematician named George Boole created a method to solve or model logical statements using algebraic expressions. Boole named his concept Booles system, and is more commonly known as boolean logic. This logic revolves around ones and zeroes along with logic gates that take input(s) and then give out an output. Another way to think of these ones and zeroes is true and false, or on and off. At the time of creation, George Boole received little to no praise for developing this system after all, there didnt seem to be any real use with it. While George Boole died without his system going anywhere, Claude Shannon found out the huge amount of potential George Booles idea had when applied to circuits. While at MIT, Claude Shannon worked with an associate named Vannevar Bush on studying an analog computer called a differential analyzer. This computer used wheel and disk mechanisms in order to solve equations typically encountered in calculus. Shannon noticed that the circuits used in the computer had only two states of being, namely on and off. Reminded of Booles system from his math courses, Shannon thought about the possibility of applying that logic to circuits and realized it could open up a wide range of new possibilities and usages. Shannon used this discovery for his master thesis at MIT, called A Symbolic Analysis of Relay and Switching Circuits. H. H. Goldstine, in his book The Computer from Pascal to Von Neumann, called Shannons these one of the most worlds important masters thesis ever written (6). Digital circuitry is based heavily on Booles system. Yet, instead of theoretical ones and zeroes, it uses two states of being on and off. Think of a button that was pressed, will send electricity to a light, thus lighting it up. Now, this doesnt have much variety. Press the button and the light goes on, release it and the light goes off. If a logic gate from boolean logic is borrowed, say the AND gate, then there is a large amount of possibilties that open up. An AND gate would only give out electricity to the light if and only if it has two sources of electricity flowing into it. If there are two buttons that each lead to the AND gate, than the light would only go on when both buttons are pushed or rather when both buttons give electricity to the AND gate. While this is a simple example of how digital circuitry works, there are plenty of other more useful examples including lightning quick mathematical calculations or permanent data storage that can be read and editted. Of course, those are rather complex designs to complete. No matter where one looks, digital circuitry is prevalent. It forms of the core of every digital device ranging from something as simple as a bedside lamp to the digital computers used to browse the internet. Without the idea of digital circuitry, the world would be a vastly different place than what it currently is. Electrical engineers immediately adapted his ideas on digital circuitry for their use in World War II. The creation of pocket calculators were made, removing the necassity for slide rules in many jobs. The home computer started to come into existance a couple decades afterwards. Just about everything that was invented decades afterwards and used electricity relied on Shannons thesis. Even technology that was invented before Shannons thesis was published could be refurbished into a device far more efficient, accurate, and of a higher quality overall. Communication across distances didnt always start out with crystal clear messages, nor was communication properly understood. Before the mid 20th century, the idea of telegraphs, telephones, television, and similar devices were rigid and unadaptable. It was thought that telephones could only send signals that represent voices, and only that. As such, a situation such as sending a video over a phone line would be dismissed as fantasy back then, even though its done currently. This all changed with the publishing of Shannons information theory in his paper, Mathematical Theory of Communication. Claude Shannon didnt just pop out a theory after thinking for a little while. Although he can claim to have developed the information theory fully, he did have help from research a few decades previously. Harry Nyquists paper in 1924, Certain Factors Affecting Telegraph Speed, has multiple important ideas inscribed in it. For instance, he started to stray from the idea of focusing on the content of the signals, and instead focused on the fact that the signals are information. Nyquist also developed a formula to determine that max amount of intelligence that can be described in a message. Of course, it still had its flaws for it only worked on a telegraph wires. Four laters later, in 1928, another engineer named R.V.L. Hartley wrote a paper that improved on Nyquists rule to work on more systems of transmission. This paper emphasised that transmitting information should only depend on making sure the transmission from start to end is distinguished, without outside signals intruding nor one worry about the meaning of the information. Shannon cited the works of both Nyquist and Hartley in his paper, and when interviewed decades later, he mentioned the importance of their ideas to his own (**). Now what is this all important information theory that keeps being mentioned? In its most basic form, it contains two parts. First, it gives the general idea of on the definition and measurement of information. Information is based on the logarithm of possible symbols availaible. Shannon used the logarithm base of 2, which mean that the smallest unit of information is represented by either a zero or a one, which was called a bit. Sound familiar? The second part of the information theory contains details on the limits of information being sent, as well as the effect of outside interference, also called noise, on the information. In the past, engineers were limited by how much information could be sent, often thinking it depended on factors like frequency. Shannon use his theory to prove that by using the concept of entropy, or randomness, along with statistical probability to get the maximum amount of information possible. Shannon was also proved how to transmit information error free , despite however much noise there may be. The information theory itself can be complex to understand, yet it is simple to understand its many benefits. These benefits that exist solely due to the existance of the information theory are diverse. Not only is the information theory used in communication and computing, but also in psychology, linguistics, and even thermal physics. Many plagiarism detection programs use the information theory in order to measure shared information. There is the coding theory, which is in its simplest terms error detection and correction. Computer programmers, for example, are assisted in debugging glitches in software using the coding theory. More important however, is that its the reason why CDs can still function properly even when scratched. The information theory led to data compression techniques, which in turn led to new useful file types such as ZIP and MP3. The theory was also crucial for the function of the internet. Even the success of space exploration programs depended on the informat ion theory to reduce the problems of noise and static caused from the enourmous distance between planets. The accomplishments made by Claude Shannon had a large impact on how the United States developed as well as how the world lives today. Just about anything in the world that uses information exists due to Claude Shannons work. Electronics, ranging from simple lamps to supercomputers, are all based upon digital circuitry. While it is arguable that someone would have came up with a similar idea of digital circuitry in the next decade, the United States benefited most from its immediate discovery. Shannon has also worked on cryptology during World War II, managing to help decode enemy transmissions and played a large role in the encryption of US messages. Even presently Claude Shannons influence is felt, new inventions are being created that depend on his ideas. It is much like a tree, where Shannon is the trunk with new innovations being the branches that continue to grow outward. Much of Shannons success is due to his insatiable hunger for knowledge. Most of the worlds population would be content to have done even a tenth of what Shannon has done, yet Shannon himself never was. This is likely because of Shannons child like personality. In his spare time, he developed numerous small trinkets. Not because his goal was fame and fortune, but simply because he wanted to. Why talk about his ground breaking information theory, when his juggling robots are just as important to him? Shannon just didnt want to stop thinking, even at an old age, because inventing and theorizing was fun for him. In an interview he stated, I am more interested in the elegance of a problem. Is it a good problem, an interesting problem? [66] Near the end of his life, he worked on artificial intelligences. Computers that could match the best chess players was an intriguing idea, just like his mouse that could adapt to solve any maze, or a rubix cube solver. While others his age were relaxing in retirement, Shannon enjoyed thinking of new ideas, theories, and discoveries. Talent or genius isnt determined by the efforts or intelligence of a person, but rather their ability to pursue their options whole heartedly.

Sunday, August 4, 2019

Elizabeth Inchbald’s A Mogul Tale Essay -- Mughal Tale

Elizabeth Inchbald’s A Mogul Tale The year 1784 found an earnest young female playwright, Elizabeth Inchbald, sitting down to pen what would become her â€Å"first success as a writer† humbly titled A Mogul Tale.1[1]. The story involves what appears to be an outlandish plot, since it is a farce which revolves around a party of London ballooners who accidentally land in the seraglio of a great mogul2[2]. But applied research finds that Mrs. Inchbald had indeed done her homework, for the dynasty of the Mughals (as modernity has changed the spelling) really did exist. In researching the great Mughal Dynasty in India, one finds that Inchbald’s work appears to be less fantastic, and even more plausible as an event that could have, indeed, happened, although the thought that a primitive Eighteenth Century balloon would have probably not been able to fly the distance that Inchbald’s work suggests. The Mughal Dynasty was a line of Muslim emperors who reigned in India from 1526 to 1858.3[3] The line began with Babur as the first great Mughal emperor. He was a descendant of the Turkish conqueror Timur on his father's side and of the Mongol (in Persian, mughal) conqueror Genghis Khan on his mother's side.4[4] Babur came to power with the defeat of Ibrahim Lodhi in the first battle of Panipat.5[5] During his reign as the Mughal, Babur extended his empire to Punjab and Bihar.6[6] Babur served as the Mughal for only four brief years, but he left his imprint on the whole of his empire for years to come. His reign came to an end in 1530 with his death, at which time he was succeeded by his son Humayun. Humayun reigned for only ten years before being defeated by Sher Shah, an Afghan who ruled north India for fifteen years in ... ...Web: (http://rubens.anu.edu.au/student.projects/tajmahal/mughal.html) 4[4] Lashkari. 5[5] Deepali, Naren. The Mughal Dynasty [online]. 2003- [cited 18 November 2003]. Available on World Wide Web: (http://www.geocities.com/narenp/history/history/mughal.htm) 6[6] Deepali. 7[7] Lashkari. 8[8] Lashkari. 9[9] Lashkari. 10[10] Deepali. 11[11] Lashkari. 12[12] Deepali. 13[13] Lashkari. 14[14] Lashkari. 15[15] Deepali. 16[16] â€Å"Aurangzeb Alamgir’s Reign.† The Story of Pakistan [online]. 2003- [cited 17 November 2003]. Available on World Wide Web: (http://www.storyofpakistan.com/articletext.asp?artid=A019) 17[17] Lashkari. 18[18] Deepali. 19[19] Lashkari. 20[20] Holt, P.M. â€Å"The Mughals.† A Dictionary of Eighteenth Century World History. Black, Jeremy and Roy Porter, eds. 1994. Oxford: Basil Blackwell Ltd. 21[21] â€Å"Aurangzeb Alamgir’s Reign.† 22[22] Deepali.

Saturday, August 3, 2019

Some Problems With Ecofeminism :: Karen Warren Essays

Some Problems With Ecofeminism ABSTRACT: Karen Warren presents and defends the ecofeminist position that people are wrong in dominating nature as a whole or in part (individual animals, species, ecosystems, mountains), for the same reason that subordinating women to the will and purposes of men is wrong. She claims that all feminists must object to both types of domination because both are expressions of the same "logic of domination." Yet, problems arise with her claim of twin dominations. The enlightenment tradition gave rise to influential versions of feminism and provided a framework which explains the wrongness of the domination of women by men as a form of injustice. Yet on this account, the domination of nature cannot be assimilated to the domination of women. Worse, on the enlightenment framework, the claim that the domination of nature is wrong in the same way that the domination of women is wrong makes no sense, since (according to this framework) domination can only be considered to be unjust when the o bject dominated has a will. While ecofeminism rejects the enlightenment view, it cannot simply write off enlightenment feminism as non-feminist. It must show that enlightenment feminism is either inauthentic or conceptually unstable. Karen Warren claims that there is an interconnection between the domination of nature by humans and the domination of women by men. She uses the following argument schemas to set out the 'logic of domination'. A1. Humans do, and plants and rocks do not, have the capacity to consciously and radically change the community in which they live. A2. Whatever has the capacity to consciously and radically change the community in which it lives is morally superior to whatever lacks this capacity. A3. Thus, humans are morally superior to plants and rocks. A4. For any X and Y, if X is morally superior to Y, then X is morally justified in subordinating Y. A5. Thus, humans are morally justified in subordinating plants and rocks. (1) She points out that the assumptions A2 and A4 are critical, since without them, all that can be shown is that people are different from plants and rocks.A4 in particular expresses the logic of domination.(269) This key assumption recurs in the reasoning justifying male domination of females: B1. Women are identified with nature and the realm of the physical; men are identified with the "human" and the realm of the mental. B2. Whatever is identified with nature and realm of the physical is inferior to ("below") whatever is identified with the "human" and the realm of the mental; or conversely, the latter is superior to ("above") the former.

The Power of Stretching :: Sports Running Stretch Exercise Essays

The Power of Stretching "The money and the fame are irrelevant really. I'm just a hamstring away from oblivion; you've got to look at it like that." ---- Steve Jones Running is the oldest and most popular sports in the world. Most runners feel that running is fairly simple, when in reality it is very complex. Running is one of the only sports that gives the whole body a work out. Leg strength and cardiovascular endurance play huge roles in the success of a runner, but they are not the only things that measure ones running ability. Upper body strength and back support are also important in running. Since athlete's's bodies are made up entirely of muscle, they must exercise often in order to take care of themselves and prevent injuries. Muscles are like any other thing in the world, the more you use them the stronger they get. Running long distances is strenuous on the muscles and if they are over worked and under cared for they can be damaged. Running causes the muscles that are active to become strong and less flexible, whereas the opposing muscles that are relatively under used become weaker. When muscles are being used they expand and contract often. If the muscles were not used in a while they usually get sore from the work out. Since muscles are the most important part of being athletic, proper care should go into maintaining them. Stretching before and after runs is a perfect way to care for your muscles. WHAT IS STRETCHING? The three main reason why stretching is so beneficial to a runners body is: it reduces the risk of injury, prevents muscle soreness after exercise, and it improves athletic performance. What is actually happening to the body during a stretch is very complex. Each muscle contains stretch receptors which attach themselves to the working part of the muscle called, muscle fibers. The stretch receptors measure the degree of the stretch, sending a message through the spinal cord to the nerves that control the contraction of the muscle where the receptors are. As the runner stretches more intensely the receptors begin to send out pulses harder and more rapidly. These pulses exceed a certain frequency, and the stretched muscle contracts and shortens, preventing overstretching. STRETCHING INJURIES Unfortunately, stretching is not done willingly by runners. Even though it would only take an extra five to ten minutes on top of the one or two hour run, most runners choose to skip stretching.

Friday, August 2, 2019

The Host Chapter 20: Freed

Jeb let me cry myself out without interrupting. He didn't comment all through the following sniffles. It was only when I'd been completely silent for a good half hour that he spoke. â€Å"Still awake in there?† I didn't answer. I was too much in the habit of silence. â€Å"You want to come out here and stretch?† he offered. â€Å"My back is aching just thinking about that stupid hole.† Ironically, considering my week of maddening silence, I wasn't in the mood for company. But his offer wasn't one I could refuse. Before I could think about it, my hands were pulling me through the exit. Jeb was sitting with crossed legs on the mat. I watched him for some reaction as I shook out my arms and legs and rolled my shoulders, but he had his eyes closed. Like the time of Jamie's visit, he looked asleep. How long had it been since I'd seen Jamie? And how was he now? My already sore heart gave a painful little lurch. â€Å"Feel better?† Jeb asked, his eyes opening. I shrugged. â€Å"It's going to be okay, you know.† He grinned a wide, face-stretching grin. â€Å"That stuff I said to Jared†¦ Well, I won't say I lied, exactly, because it's all true if you look at it from a certain angle, but from another angle, it wasn't so much the truth as it was what he needed to hear.† I just stared; I didn't understand a word of what he was saying. â€Å"Anyway, Jared needs a break from this. Not from you, kid,† he added quickly, â€Å"but from the situation. He'll gain some perspective while he's away.† I wondered how he seemed to know exactly which words and phrases would cut at me. And, more than that, why should Jeb care if his words hurt me, or even if my back was aching and throbbing? His kindness toward me was frightening in its own way because it was incomprehensible. At least Jared's actions made sense. Kyle's and Ian's murder attempts, the doctor's cheerful eagerness to hurt me-these behaviors also were logical. Not kindness. What did Jeb want from me? â€Å"Don't look so glum,† Jeb urged. â€Å"There's a bright side to this. Jared was being real pigheaded about you, and now that he's temporarily out of the picture, it's bound to make things more comfortable.† My eyebrows furrowed as I tried to decide what he meant. â€Å"For example,† he went on. â€Å"This space here we usually use for storage. Now, when Jared and the guys get back, we're going to need someplace to put all the stuff they bring home with them. So we might as well find a new place for you now. Something a little bigger, maybe? Something with a bed?† He smiled again as he dangled the carrot in front of me. I waited for him to snatch it away, to tell me he was joking. Instead, his eyes-the color of faded blue jeans-became very, very gentle. Something about the expression in them brought the lump back to my throat. â€Å"You don't have to go back in that hole, honey. The worst part's over.† I found that I couldn't doubt the earnest look on his face. For the second time in an hour, I put my face in my hands and cried. He got to his feet and patted me awkwardly on the shoulder. He didn't seem comfortable with tears. â€Å"There, there,† he mumbled. I got control of myself more quickly this time. When I wiped the wet from my eyes and smiled tentatively at him, he nodded in approval. â€Å"That's a girl,† he said, patting me again. â€Å"Now, we'll have to hang out here until we're sure Jared's really gone and can't catch us.† He grinned conspiratorially. â€Å"Then we'll have some fun!† I remembered that his idea of fun was usually along the lines of an armed standoff. He chuckled at my expression. â€Å"Don't worry about it. While we're waiting, you might as well try to get some rest. I'll bet even that skinny mattress would feel pretty good to you right now.† I looked from his face to the mat on the floor and back. â€Å"Go on,† he said. â€Å"You look like you could use a good sleep. I'll keep watch over you.† Touched, new moisture in my eyes, I sank down on the mat and laid my head on the pillow. It was heavenly, despite Jeb's calling it thin. I stretched out to my full height, pointing my toes and reaching out with my fingers. I heard my joints popping. Then I let myself wilt into the mattress. It felt as if it were hugging me, erasing all the sore spots. I sighed. â€Å"Does me good to see that,† Jeb muttered. â€Å"It's like an itch you can't scratch, knowing someone is suffering under your own roof.† He eased himself to the floor a few yards away and started humming quietly. I was asleep before he'd finished the first bar. When I woke up, I knew that I'd been solidly asleep for a long time-a longer stretch than I'd slept since coming here. No pains, no frightening interruptions. I would have felt pretty good, except that waking on the pillow reminded me that Jared was gone. It still smelled like him. And in a good way, not the way I smelled. Back to just dreams. Melanie sighed forlornly. I remembered my dream only vaguely, but I knew it had featured Jared, as was usual when I was able to sleep deeply enough to dream. â€Å"Morning, kid,† Jeb said, sounding chipper. I peeled back my lids to look at him. Had he sat against the wall all night? He didn't look tired, but I suddenly felt guilty for monopolizing the better accommodations. â€Å"So the guys are long gone,† he said enthusiastically. â€Å"How 'bout a tour?† He stroked the gun slung through a strap at his waist with an unconscious gesture. My eyes opened wider, stared at him in disbelief. A tour? â€Å"Now, don't turn sissy on me. Nobody's going to bother you. And you'll need to be able to find your way around eventually.† He held out a hand to help me up. I took it automatically, my head spinning as I tried to process what he was saying. I would need to find my way around? Why? And what did he mean â€Å"eventually†? How long did he expect me to last? He pulled me to my feet and led me forward. I'd forgotten what it was like to move through the dark tunnels with a hand guiding me. It was so easy-walking barely took any concentration at all. â€Å"Let's see,† Jeb murmured. â€Å"Maybe the right wing first. Set up a decent place for you. Then the kitchens†¦Ã¢â‚¬  He went on planning his tour, continuing as we stepped through the narrow crevice into the bright tunnel that led to the even brighter big room. When the sound of voices reached us, I felt my mouth go dry. Jeb kept right on chatting at me, either missing or ignoring my terror. â€Å"I'll bet the carrots are sprouted today,† he was saying as he led me into the main plaza. The light blinded me, and I couldn't see who was there, but I could feel their eyes on me. The sudden silence was as ominous as ever. â€Å"Yep,† Jeb answered himself. â€Å"Now, I always think that looks real pretty. A nice spring green like that is a treat to see.† He stopped and held his hand out, inviting me to look. I squinted in the direction he gestured, but my eyes kept darting around the room as I waited for them to adjust. It took a moment, but then I saw what he was talking about. I also saw that there were maybe fifteen people here today, all of them regarding me with hostile eyes. But they were busy with something else, too. The wide, dark square that took up the center of the big cavern was no longer dark. Half of it was fuzzy with spring green, just as Jeb had said. It was pretty. And amazing. No wonder no one stood on this space. It was a garden. â€Å"Carrots?† I whispered. He answered at normal volume. â€Å"This half that's greening up. The other half is spinach. Should be up in a few days.† The people in the room had gone back to work, still peeking at me now and then but mostly concentrating on what they were doing. It was easy enough to understand their actions-and the big barrel on wheels, and the hoses-now that I recognized the garden. â€Å"Irrigating?† I whispered again. â€Å"That's right. Dries out pretty quick in this heat.† I nodded in agreement. It was still early, I guessed, but I was already sweaty. The heat from the intense radiance overhead was stifling in the caves. I tried to examine the ceiling again, but it was too bright to stare at. I tugged Jeb's sleeve and squinted up at the dazzling light. â€Å"How?† Jeb smiled, seeming thrilled with my curiosity. â€Å"Same way the magicians do it-with mirrors, kid. Hundreds of 'em. Took me long enough to get them all up there. It's nice to have extra hands around here when they need cleaning. See, there's only four small vents in the ceiling here, and that wasn't enough light for what I had in mind. What do you think of it?† He pulled his shoulders back, proud again. â€Å"Brilliant,† I whispered. â€Å"Astonishing.† Jeb grinned and nodded, enjoying my reaction. â€Å"Let's keep on,† he suggested. â€Å"Got a lot to do today.† He led me to a new tunnel, a wide, naturally shaped tube that ran off from the big cave. This was new territory. My muscles all locked up; I moved forward with stiff legs, unbending knees. Jeb patted my hand but otherwise ignored my nerves. â€Å"This is mostly sleeping quarters and some storage. The tubes are closer to the surface here, so it was easier to get some light.† He pointed up at a bright, slender crack in the tunnel ceiling overhead. It threw a hand-sized spot of white onto the floor. We reached a broad fork-not really a fork, because there were too many tines. It was an octopus-like branching of passageways. â€Å"Third from the left,† he said, and looked at me expectantly. â€Å"Third from the left?† I repeated. â€Å"That's right. Don't forget. It's easy to get lost around here, and that wouldn't be safe for you. Folks'd just as soon stab you as send you in the right direction.† I shuddered. â€Å"Thanks,† I muttered with quiet sarcasm. He laughed as if my answer had delighted him. â€Å"No point in ignoring the truth. Doesn't make it worse to have it said out loud.† It didn't make it better, either, but I didn't say that. I was beginning to enjoy myself just a little. It was so nice to have someone talk to me again. Jeb was, if nothing else, interesting company. â€Å"One, two, three,† he counted off, then he led me down the third hallway from the left. We started passing round entrances covered by a variety of makeshift doors. Some were curtained off with patterned sheets of fabric; others had big pieces of cardboard duct-taped together. One hole had two real doors-one red-painted wood, one gray metal-leaning over the opening. â€Å"Seven,† Jeb counted, and stopped in front of a smallish circle, the tallest point just a few inches higher than my head. This one protected its privacy with a pretty jade green screen-the kind that might divide the space in an elegant living room. There was a pattern of cherry blossoms embroidered across the silk. â€Å"This is the only space I can think of for now. The only one that's fitted up decent for human habitation. It will be empty for a few weeks, and we'll figure something better out for you by the time it's needed again.† He folded the screen aside, and a light that was brighter than that in the hallway greeted us. The room he revealed gave me a strange feeling of vertigo-probably because it was so much taller than it was wide. Standing inside it was like standing in a tower or a silo, not that I had ever been in such places, but those were the comparisons Melanie made. The ceiling, twice as high as the room was wide, was a maze of cracks. Like vines of light, the cracks circled around and almost met. This seemed dangerous to me-unstable. But Jeb showed no fear of cave-ins as he led me farther in. There was a double-sized mattress on the floor, with about a yard of space on three sides of it. The two pillows and two blankets twisted into two separate configurations on either half of the mattress made it look as if this room housed a couple. A thick wooden pole-something like a rake handle-was braced horizontally against the far wall at shoulder height with the ends lodged in two of the Swiss cheese holes in the rock. Over it were draped a handful of T-shirts and two pairs of jeans. A wooden stool was flush with the wall beside the makeshift clothes rack, and on the floor beneath it was a stack of worn paperback books. â€Å"Who?† I said to Jeb, whispering again. This space so obviously belonged to someone that I no longer felt like we were alone. â€Å"Just one of the guys out on the raid. Won't be back for a while. We'll find you something by then.† I didn't like it-not the room, but the idea of staying in it. The presence of the owner was strong despite the simple belongings. No matter who he was, he would not be happy to have me here. He would hate it. Jeb seemed to read my mind-or maybe the expression on my face was clear enough that he didn't have to. â€Å"Now, now,† he said. â€Å"Don't worry about that. This is my house, and this is just one of my many guest rooms. I say who is and isn't my guest. Right now, you are my guest, and I am offering you this room.† I still didn't like it, but I wasn't going to upset Jeb, either. I vowed that I would disturb nothing, if it meant sleeping on the floor. â€Å"Well, let's keep moving. Don't forget: third from the left, seventh in.† â€Å"Green screen,† I added. â€Å"Exactly.† Jeb took me back through the big garden room, around the perimeter to the opposite side, and through the biggest tunnel exit. When we passed the irrigators, they stiffened and turned, afraid to have me behind their backs. This tunnel was well lit, the bright crevices coming at intervals too regular to be natural. â€Å"We go even closer to the surface now. It gets drier, but it gets hotter, too.† I noticed that almost immediately. Instead of being steamed, we were now being baked. The air was less stuffy and stale. I could taste the desert dust. There were more voices ahead. I tried to steel myself against the inevitable reaction. If Jeb insisted on treating me like†¦ like a human, like a welcome guest, I was going to have to get used to this. No reason to let it make me nauseous over and over again. My stomach began an unhappy rolling anyway. â€Å"This way's the kitchen,† Jeb told me. At first I thought we were in another tunnel, one crowded with people. I pressed myself against the wall, trying to keep my distance. The kitchen was a long corridor with a high ceiling, higher than it was wide, like my new quarters. The light was bright and hot. Instead of thin crevices through deep rock, this place had huge open holes. â€Å"Can't cook in the daytime, of course. Smoke, you know. So we mainly use this as the mess hall until nightfall.† All conversation had come to an abrupt halt, so Jeb's words were clear for everyone to hear. I tried to hide behind him, but he kept walking farther in. We'd interrupted breakfast, or maybe it was lunch. The humans-almost twenty at a quick estimate-were very close here. It wasn't like the big cavern. I wanted to keep my eyes on the floor, but I couldn't stop them from flashing around the room. Just in case. I could feel my body tensing to run for it, though where I would run, I didn't know. Against both sides of the hallway, there were long piles of rock. Mostly rough, purple volcanic stone, with some lighter-colored substance-cement?-running between them, creating seams, holding them together. On top of these piles were different stones, browner in color, and flat. They were glued together with the light gray grout as well. The final product was a relatively even surface, like a counter or a table. It was clear that they were used for both. The humans sat on some, leaned on others. I recognized the bread rolls they held suspended between the table and their mouths, frozen with disbelief as they took in Jeb and his one-person tour. Some of them were familiar. Sharon, Maggie, and the doctor were the closest group to me. Melanie's cousin and aunt glared at Jeb furiously-I had an odd conviction that I could have stood on my head and bellowed songs out of Melanie's memory at the top of my lungs and they still would not have looked at me-but the doctor eyed me with a frank and almost friendly curiosity that made me feel cold deep inside my bones. At the back end of the hall-shaped room, I recognized the tall man with ink black hair and my heart stuttered. I'd thought Jared was supposed to take the hostile brothers with him to make Jeb's job of keeping me alive slightly easier. At least it was the younger one, Ian, who had belatedly developed a conscience-not quite as bad as leaving Kyle behind. That consolation did not slow my racing pulse, however. â€Å"Everybody full so quick?† Jeb asked loudly and sarcastically. â€Å"Lost our appetites,† Maggie muttered. â€Å"How 'bout you,† he said, turning to me. â€Å"You hungry?† A quiet groan went through our audience. I shook my head-a small but frantic motion. I didn't even know whether I was hungry, but I knew I couldn't eat in front of this crowd that would gladly have eaten me. â€Å"Well, I am,† Jeb grumbled. He walked down the aisle between the counters, but I did not follow. I couldn't stand the thought of being within easy reach of the rest. I stayed pressed against the wall where I stood. Only Sharon and Maggie watched him go to a big plastic bin on one counter and grab a roll. Everyone else watched me. I was certain that if I moved an inch, they would pounce. I tried not to breathe. â€Å"Well, let's just keep on movin',† Jeb suggested around a mouthful of bread as he ambled back to me. â€Å"Nobody seems able to concentrate on their lunch. Easily distracted, this set.† I was watching the humans for sudden movements, not really seeing their faces after that first moment when I recognized the few I could put names to. So it wasn't until Jamie stood up that I noticed him there. He was a head shorter than the adults beside him, but taller than the two smaller children who perched on the counter on his other side. He hopped lightly off his seat and followed behind Jeb. His expression was tight, compressed, like he was trying to solve a difficult equation in his head. He examined me through narrow eyes as he approached on Jeb's heels. Now I wasn't the only one in the room holding my breath. The others' gazes shifted back and forth between Melanie's brother and me. Oh, Jamie, Melanie thought. She hated the sad, adult expression on his face, and I probably hated it even more. She didn't feel as guilty as I did for putting it there. If only we could take it away. She sighed. It's too late. What could we do to make it better now? I didn't mean the question more than rhetorically, but I found myself searching for an answer, and Melanie searched, too. We found nothing in the brief second we had to consider the matter; there was nothing to be found, I was sure. But we both knew we would be searching again when we were done with this asinine tour and had a chance to think. If we lived that long. â€Å"Whatcha need, kid?† Jeb asked without looking at him. â€Å"Just wondering what you're doing,† Jamie answered, his voice striving for nonchalance and only just failing. Jeb stopped when he got to me and turned to look at Jamie. â€Å"Takin' her for a tour of the place. Just like I do for any newcomer.† There was another low grumble. â€Å"Can I come?† Jamie asked. I saw Sharon shake her head feverishly, her expression outraged. Jeb ignored her. â€Å"Doesn't bother me†¦ if you can mind your manners.† Jamie shrugged. â€Å"No problem.† I had to move then-to knot my fingers together in front of me. I wanted so badly to push Jamie's untidy hair out of his eyes and then leave my arm around his neck. Something that would not go over well, I was sure. â€Å"Let's go,† Jeb said to us both. He took us back out the way we had come. Jeb walked on one side of me, Jamie on the other. Jamie seemed to be trying to stare at the floor, but he kept glancing up at my face-just like I couldn't help glancing down at his. Whenever our eyes met, we looked away again quickly. We were about halfway down the big hall when I heard the quiet footsteps behind us. My reaction was instantaneous and unthinking. I skittered to one side of the tunnel, sweeping Jamie along with one arm so that I was between him and whatever was coming for me. â€Å"Hey!† he protested, but he did not knock my arm away. Jeb was just as quick. The gun twirled out of its strap with blinding speed. Ian and the doctor both raised their hands above their heads. â€Å"We can mind our manners, too,† the doctor said. It was hard to believe that this soft-spoken man with the friendly expression was the resident torturer; he was all the more terrifying to me because his exterior was so benign. A person would be on her guard on a dark and ominous night, a person would be ready. But on a clear, sunny day? How would she know to flee when she couldn't see any place for danger to hide? Jeb squinted at Ian, the barrel of the gun shifting to follow his gaze. â€Å"I don't mean any trouble, Jeb. I'll be just as mannerly as Doc.† â€Å"Fine,† Jeb said curtly, stowing his gun. â€Å"Just don't test me. I haven't shot anybody in a real long time, and I sort of miss the thrill of it.† I gasped. Everyone heard that and turned to see my horrified expression. The doctor was the first one to laugh, but even Jamie joined in briefly. â€Å"It's a joke,† Jamie whispered to me. His hand strayed from his side, almost as if he was reaching for mine, but he quickly shoved it into the pocket of his shorts. I let my arm-still stretched protectively in front of his body-drop, too. â€Å"Well, the day's wasting,† Jeb said, still a little surly. â€Å"You'll all have to keep up, 'cause I'm not waiting on you.† He stalked forward before he was done speaking.

Thursday, August 1, 2019

CASA Ethical Business Considerations

Abstract This paper explores the mission and goals of CASE, a nonprofit organization which provides advocacy for children in court proceedings. CASES mission and goals will be explained and ethical considerations with regard to a nonprofits fundraising strategy will be discussed. An overview of the benefits received from technological advancements will be discussed and applied to CASES fundraising strategy.CASE' nonprofit status and Internal Revenue Code section 501 (sys applicability to COCA'S financial and budgetary operations will be addressed and analyzed. An evaluation of COCA'S budget process and revenue sources will be discussed, along with internal factors which may impact its successful strategic financial planning. COCA'S use of cost-benefit analysis will be discussed and the analysis will conclude with an overview of COCA'S cash management and investment strategies, and an assessment of COCA'S present overall condition.Keywords: CASE, mission statement, goals, ethical stan dards for nonprofits, fundraising, technological improvements, IRS section 501 (c) nonprofit status, annual Form 990 filing requirements, budget, revenue, strategic uncial planning, cost-benefit analysis, cash management, Investment strategies, financial assessment CASE for Children Mission and Goals of CASE CASE is a nationwide nonprofit organization that advocates in state and local courts for the best interests of abused and neglected children through the services of specially selected and trained community volunteers.These volunteers come from diverse cultural and ethnic backgrounds. The mission of the National Court Appointed Special Advocate Association (NCSA), together with its chartered state and local members, is to support and promote court appointed voluntary advocacy so hat every abused and neglected child can be safe, establish permanence and have the opportunity to thrive (Keeping our promise: National COCA'S strategic objectives). Every court In the united States reco gnizes that a CASE volunteer Is essential for a successful outcome for children . And [e]very child can thrive In the safe embrace of a loving family. † (Ibid. ). CASE trains and supports court approved volunteers to advocate for children who need representation in court proceedings in order to ensure that the best interest of these children are met quickly and efficiently. The ultimate goal of CASE is to make sure children affected by the court system secure a safe and permanent home.Ethical Considerations Related to Finance & Budgeting Within CASE COCA'S receives funding through a variety of sources including grants, local governments, fundraising events, and corporate and private donations. Sometimes 0 good intentions get the best of even the best-intentioned, and all the assumptions about goodness make for some easy marks, In terms of fraud (Jennings, M. , 2012, p. 559). â€Å"There's tremendous pressure on Charles today to Increase their revenues to meet expenses and gro wing public needs.Unfortunately, this can Influence some organizations to take financial risks because of potential rewards. † (Bennett M Bureaus, Ibid. ). Successful fundraising by regional CASE programs sponsored by the national organization is the primary source of its financial resources. Funding sources want assurance that they are being asked to support a carefully researched and well planned program that fills researched local community needs. Often with nonprofits, the problem is not fraud by the organization; it is fraud or misconduct or missteps within the organization Innings, 2012, p. 5). Whether because of inexperience, the need for flexibility in management, or, Just as with companies, the drive for success and results, there have been some ethical issues that have proven costly for nonprofit organizations (Ibid. ). Competition is stiff in raising funds for children's programs like CASE and founders want to know that they are not throwing money away on a program that will fail because of poor planning, lack of coordination or duplication of the efforts of other human service organizations. Technological Considerations for Improving the Efficiency & EffectivenessCASE can provide efficient and effective services to children involved in the court system through improved technological fundraising and outreach processes which will increase the sustain the viability of its finance and budgeting systems. â€Å"Cloud computing, also known as the cloud,' refers to applications, services, or software offered over the internet instead of requiring direct connections to a server. † (Boles, 2013, p. 70). Cloud technologies reduce the costs of services and the time it takes to communicate information among staff members, volunteers and donors via email and collaborative software (Ibid. The useful purpose of social media such as Faceable, Twitter, Linked, and Pinsetters will allow CASE to connect and interact with staffers, volunteers, donors, as w ell as affected children and their guardians (Ibid. ). Social media networks are increasingly important tools for nonprofits like CASE to raise awareness, conduct outreach and raise funds (Ibid. , up. 70, 71). Innovations such as cloud computing systems, social media and mobile technologies should be incorporated into COCA'S fundraising efforts in order to improve its quality of services and work processes. Applicable Laws, Regulations,Policies Impacting COCA'S Financial & Budget Operations All state and local CASE organizations formed under the national CASE association must file for exemption status under section 501 (c) of the Internal Revenue Code (Code) in order to receive tax-deductible charitable contributions and Form 990 annual tax returns of income and expenses even though they are exempt from income taxation under the Code (Internal Revenue Service, â€Å"Requirements for Exemption,† â€Å"Application for recognition of exemption,† â€Å"Exempt Organization s – Required Filings,† â€Å"Form 990 Resources,† and â€Å"Tools for Exempt Organizations†).Expected changes in auditing standards and Form 990 reporting for nonprofit organizations may require increased data gathering and raise the cost of audits. These changes are expected to have an impact on some CASE programs [and] National CASE recommends that member programs contact a tax professional or auditor for more information (whom. IRS. Org). Among these changes is the new Suite of Risk Assessment Audit Standards, CPA Statement on Auditing Standards Nose.National CASE regularly seeks ways to reduce costs for local chapters so that they can increase the number of children they serve and one of the areas CASE focuses n is insurance (NCSA). Pursuant to CASE standards, it is extremely important to have a well thought out risk management plan, including adequate insurance coverage to protect CASE staff, agency and the board (Ibid. ). Annual financial reviews are required of CASE programs with budgets of $50,000 or greater and annual audits are required for programs with budgets of over $200,000 (Ibid. . Searching for and purchasing cost-saving insurance coverage is an ongoing practice the CASE uses to keep expenses within its organization's budget. COCA'S policy in contractual practices stresses that unwritten contracts must be in rating. â€Å"Putting an agreement in writing serves several goals. First a written contract provides an indisputable, although not necessarily unambiguous, record of the agreement. The law gives great weight to written, signed documents †¦Second, the process of committing an agreement to writing forces both parties to be [clear] about the [terms] of the agreement. † (NCSA). Key elements for CASE service contracts terms should include scope of work, deadlines and duration, money, record keeping and reporting, rights to work products, liability protections, dispute resolution, legal implicate and contr acting process (Ibid. ). COCA'S internal policy covering essential terms to be included in written contracts it enters into saves the organization costs that would otherwise be expended to enforce service agreements.Evaluation of COCA'S Budget Process & Revenue Sources One of the great challenges facing CASE is to obtain the money required to launch the program and maintain its operations (NCSA). Who is going to pay for the CASE program implemented and used by the courts and the community leaders? (Ibid. ). COCA'S guidelines are found in its Manual, Section 1 – Planning a Quality Program, Chapter 6: Funding the Program, and includes how to develop the first budget, develop the right approach to fundraising, locating possible funding sources, locating federal funding, and locating National CASE resource development protocols (Ibid. . The first hurdle is to develop an expense budget by comparing what the actual costs of goods and services presently is for similar nonprofit orga nizations within in the chosen community the CASE chapter is to be located (Ibid). Budget expenses include personnel, equipment, volunteer support, facility, supplies, travel, telephone ND Internet service, administrative costs, staff training, and dues and publications (Ibid). After the type and amount of budget expenses are identified and estimated, an approach to fundraising must be established.Funding sources want assurance that they are being asked to support a carefully researched and well planned program that fits the community's needs (NCSA). Keys to successful fundraising are to â€Å"know who you are asking, know what you are asking for, and ask and ask again. † (Ibid. ) Common funding sources are â€Å"in-kind contributions† in the form of support such as he court, community service organizations, state bar associations, and law firms (Ibid. ).Examples of federal funding are available in the form of grants authorized by Congress specifically for the expansio n of CASE advocacy for abused and neglected children such as the National CASE Association of Grants Program, the Children's Act (Ibid. ). As with all nonprofit organizations, CASE strives to obtain and sustain an optimal funding mix of public and private support to secure its future (Ibid. ). In today's fragile economic climate, there is intense competition for both public and riveter funding support because of increased costs of doing business combined with recent curtailments in government funds.Therefore, to enhance its fundraising efforts, CASE uses several data collection surveys and evaluations to document and justify its performance. Internal Factors Impacting COCA'S Successful Strategic Financial Planning CASE has developed and implemented several internally generated data collection and evaluations of the quantity and quality of its services provided to children in order to assess its efforts and to ultimately improve its services (NCSA).COCA'S racketing and communications department collects, analyzes and publishes surveys such as yearly Recent Local Program Survey Reports, Performance Measurement, State Organization Survey Reports, and additional surveys such as Caliber Evaluation of CASE Representation Report, and Judges and Attorney Survey of Volunteer CASE/ GALS (Ibid. ). Another internal tool used by CASE is its CASE Effectiveness Manual (Manual) (Ibid. . The purpose of the Manual is to provide CASE programs with an easy to use system for tracking information necessary to evaluate the effectiveness of its state and local chapters' programs (Ibid. â€Å"Emphasis is placed on how to write and measure goals related to child-outcomes. The Manual includes easy to follow definitions, instructions, tracking forms and sample surveys. † (Ibid. ).CASE utilizes a system of fund accounting which measures accountability instead of profitability with the purpose of stewardship of financial resources received and expended in compliance with certain leg al requirements (NCSA). Financial reporting by CASE is directed at the public instead of investors and funds are established in order to ensure accountability and expenditure for designated purposes: restricted et assets versus unrestricted net assets (Ibid. ).Restricted assets can be classified as either temporary or permanently restricted assets (Ibid. ). A temporarily restricted net asset's use is restricted by the donor until a future event occurs (for example, CASE may have received a grant which terms are restricted to hiring a new volunteer supervisor), while a permanently restricted net asset includes assets that are controlled by outside parties as opposed to COCA'S control over the asset (for example, property donated to CASE as long as it is used in accordance with COCA'S mission and goals (Ibid. . Unrestricted net assets are funds whose assets have no external restriction as to use or purpose and can be expended for any purpose as long as they are spent in accordance wit h COCA'S mission and goals (Ibid. ). These internal tools assist CASE in its fundraising success by Justifying its costs in return for its effective performance of children's advocacy services.COCA'S Use of Cost-Benefit Analysis The National CASE Association surveys both the state organization and local programs to get an accurate reflection of the structure and operation of children advocacy programs across the country and, in 2013, the CASE network consisted of 51 organizations and local programs (The National CASE Association, 2013, p. 4). â€Å"The findings illustrated by these survey results are critically important to track the funding from diverse sources, and help The National CASE Association to better serve state and local organizations. (Ibid. ). Overview of COCA'S Cash Management and Investment Strategies As of December 31, 2013, COCA'S median total revenue was $134,790 and its median total expenses were $136,570 (â€Å"Annual Local Program Survey Report†, 2013, p. 11). The Annual Local Program Survey Report does not address COCA'S short and long term investment strategies. In total, CASE programs nationwide reported more than $300 million in revenue, more than half of which were received from public sources (Ibid. ).The median revenue and expenses of CASE tended to be fairly equal for the year ending 2013, with the median cost per volunteer being $3,170 and the median cost per child being $1 ,090 (Ibid. ). COCA'S expenses did not vary significantly from 2012 depending on the area served or the age of the program (Ibid. ). In 2013, over 80 percent of COCA'S programs reported a change in revenue with changes being fairly consistent across programs serving urban, rural and suburban mixed areas (Ibid. 13). Compared to COCA'S 2012 revenue, 34 percent of its programs reported a decrease in revenue, 49 percent reported an increase in revenue, and 17 percent of its programs reported no change in revenue (Ibid. P. 13). CASE experienced an increase of children served from 234,098 in 2012 to 238,527 in 2013, while at the same time seeing its number of volunteers fall below 2011 and 2012 levels, from over 77,000 to less than 75,000 (Ibid. ).The decrease in COCA'S volunteer staff is problematic in that CASE can anticipate not being able to provide the quantity and quality of services in order to accomplish its mission and goals. Assessment of COCA'S Overall Financial Condition Despite a 34 percent decrease in program revenues in 2013, CASE remains to have short term cash liquidity from the 49 percent reported increase in other programs' revenue, and a status quo of 17 percent of its programs who reported no change in revenue.CASE also appears to have the capacity to generate adequate revenues over sass's fiscal year budgetary period in order to satisfy expenditures without incurring a deficit. COCA'S service level has declined to a capacity that does not provide the laity and quantity of services rendered in years ending 2011 and 2012 due to the decrease in the number of its volunteers by 2,000. COCA'S Annual Local Program Survey Report 2013 does not address its short and long term investment strategy or outcome for the year ending 2013.The decrease in COCA'S volunteer staff is resulting adversely on the quantity and quality of its mission and goals. CASE should reallocate its short term fundraising resources into its long term efforts toward volunteer recruiting and training programs. This adjustment in short term goal funding will promote and advance the umber of volunteers required to sustain the longevity of the service provided by CASE 2011 and 2012. References Boles, B. (2013). Technology role in the nonprofit sector: increasing organizational effectiveness and efficiency through technology innovations.