Deaf Like Me by Thomas S. Spradley and James P. Spradley

Have you ever felt like there was nothing that you can do for your child? In this book, Deaf Like Me, by Thomas S. Spradley and James P. Spradley, I can see the journey that Lynn’s parents took to get her help. (Spradley Spradley, 1978). This book was an excellent read. I really liked the way that they described the ways they tried to help Lynn to understand the world around her. The book, is a great asset for any family that might be unexpectedly put into a situation that they know nothing about such as a deaf child. The author Thomas S. Spadley is Lynn’s father. He is the one that was with them all the time and saw all that his wife Louise tried for their daughter to understand them. The greatest qualification for him to write†¦show more content†¦Overall, his perspective helped to make the book a little more interesting in that he was not all the time there. Lynn’s deafness was found through a series of many events. These events consisted of seein g many doctors to see if she could hear or not. Lynn was taken to a doctor to make sure that her ears where fully developed, this doctor said that she was fine. Lynn was also taken to a speech therapist that told them that she could learn and that all she needed was to be talked too. Just talking to her would do it all and that one day she would be able to talk to them. This information gave them some hope that she would be able to communicate someday. They also tried the John Tracy course to help her better learn to lip read to be able to talk to them. This had over a thousand classes to it and things for the family to do. Which they tried intensely with Lynn and did the games and things that came with it with her on a daily basis. (79). Some of the reasons that they thought Lynn could hear where: that when she was six months old, Lynn, had started to make noises and babble (27).No baby could do that except if they hear the noises around them. Then when she was about two she was taken to get a hearing test done. The Audiologist told them,† That she could hear at 90 decimals at her hearing test†. The Audiologist did not say that she was completely deaf, so there was hope (45). This is when they started other things to help Lynn. They got in touch with people aroundShow MoreRelatedDeaf Like Me by Thomas S. Spradley and James P. Spradley1606 Words   |  7 Pages Have you ever felt like there was nothing that you can do for your child? In the book, Deaf Like Me, by Thomas S. Spradley and James P. Spradley, I can the journey that Lynn’s parents had to take to get her help. This book was excellent I really liked the way that they described the ways that they tried to help Lynn to understand the world around her. In this book, I also saw how a mother and father will do anything for their child so that they can understand all that is around them. This book,Read MoreEssay on Deaf Like Me1324 Words   |  6 PagesClayton 4/15/ 2010 ASL Research Paper Deaf Like Me By Thomas S. Spradley James P. Spradly Epilogue By Lynn Spradley Deaf Like Me is a story compiled together by Thomas and James Spradley. It is a compelling story about two hearing+ parents struggling to cope with their daughters overwhelming deafness. This powerful story expresses with simplicity the love, hope, and anxieties of all hearing parents of deaf children. In the epilogue, Lynn Spradley, herself, now a teenager thinks back about Deaf Like Me by Thomas S. Spradley and James P. Spradley Have you ever felt like there was nothing that you can do for your child? In the book, Deaf Like Me, by Thomas S. Spradley and James P. Spradley, I can the journey that Lynn’s parents had to take to get her help. This book was excellent I really liked the way that they described the ways that they tried to help Lynn to understand the world around her. In this book, I also saw how a mother and father will do anything for their child so that they can understand all that is around them. This book, is also a great asset to any family that might be unexpectedly thrown into a situation that they do not expect such as a deaf child. The author Thomas S. Spadley is Lynn’s father. He is the one that was with them all the time and saw all that his†¦show more content†¦In this school they wanted for all the children to be oral by the time that they got to kindergarten and be ready for regular academics. (148) this was there second time with professionals that had their ide as of what a deaf child should be able to do. Lynn started school with a teacher named Ms. Taylor that began to teach the children so that they could recognize what they needed to be successful later on in their schooling. Dr. Barrington, a psychologist, taught a class to the parents of deaf children on how to read to them so that they understand. (175) this is where the Spradleys’ learned that the more they read to Lynn the better she would understand them and be able to lip read what they were saying. Lynn also went to the Starr school that they wanted to keep as an Oral school, so she had to learn to speak. (207) When going to a PTA Meeting for the school, this is when Louise and Tom saw a deaf couple signing to each other. This is when they met with Bill and Kim that taught them that Lynn could learn to sign and that it would be a good thing for them to learn also. In the first week Lynn could sign thirteen words that she had already knew and just did not have anything to go along with the word. As the family learned more and more about Lynn and her deafness, the reader can see that they began to accept it. The changes all came slowly, the more that they learned about the disability that Lynn had. The reader can see that at first they did notShow MoreRelatedDeaf Like Me by Thomas S. Spradley and James P. Spradley1665 Words   |  7 PagesHave you ever felt like there was nothing that you can do for your child? In this book, Deaf Like Me, by Thomas S. Spradley and James P. Spradley, I can see the journey that Lynn’s parents took to get her help. (Spradley Spradley, 1978). This book was an excellent read. I really liked the way that they described the ways they tried to help Lynn to understand the world around her. The book, is a great asset for any family that might be unexpectedly put into a situation that they know nothingRead MoreEssay on Deaf Like Me1324 Words   |  6 PagesClayton 4/15/ 2010 ASL Research Paper Deaf Like Me By Thomas S. Spradley James P. Spradly Epilogue By Lynn Spradley Deaf Like Me is a story compiled together by Thomas and James Spradley. It is a compelling story about two hearing+ parents struggling to cope with their daughters overwhelming deafness. This powerful story expresses with simplicity the love, hope, and anxieties of all hearing parents of deaf children. In the epilogue, Lynn Spradley, herself, now a teenager thinks back about

Indonesia in the 1980s - 1213 Words

Indonesia’s industrialisation policies play an important role in supporting the achievement of high and sustained economic growth. The move towards export promotion from import substitution in the mid-1980s succeeded in restructuring the economy from agriculture to semi-industrious. As a result, the role of industry within the economy has become increasingly important, and whilst it has been successful within its own sphere of socio-economic prosperity and sustainability, in relative terms, Indonesia has still been outperformed by the 4 ASIAN tigers. Whilst bold and decisive redirection of economic policy is effective, if the implementation and execution of new policies fails to anticipate the demands of a competitive international market, then those policies will be of significantly less worth in a global context. The fiscal policies of the island group just north of Australia need to be flexible to allow for a changing, growing market, the pro-active approach. Indonesia is the largest economy in South East Asia, primary industry of industry (47%), agriculture (15%) and a service industry that makes up nearly 40% of the GDP. More than 1,000 islands totalling almost 2,000,000sq/km make up the largest archipelago in the world. In 2012 the labour force stood at 120 million, 16 times the population of NSW. So what we have is a top 20 economy with a huge workforce and natural resources worth 10s of billions a year. Stepping back to a pre-Suharto Indonesia (for its contextualShow MoreRelated Indonesian Demographic Transition Essay1563 Words   |  7 Pagesthis paper intends to explain why the change of population structure has an effect on the society’s economic condition in Indonesia with examining the demographic variables. This short paper is aimed to support the hypothesis that the demographic variables are important influential factors on the economic development and significantly affect on the social welfare in Indonesia. Therefore, the paper proceed with examining the demographic transition from 1970 to 2000 in the change of population structureRead MoreThe Struggle For Freedom And Freedom1277 Words   |  6 PagesPhilippines and Indonesia, both faced the same post colonization events in the sense that regained their independence from colonial powers, faced dictatorship, and ultimately won their freedom with the exception that they took a little different path in achieving this path. Japan was the driving force in the invasion and finally the independence of Indonesia and Philippines. In 1945 Japan invaded the East Indies. Until 1942 Indonesia was under the ruling of Netherlands. Indonesia under the Netherlands’sRead MoreAustralia s Relationship With Indonesia1712 Words   |  7 Pagesthe foreign relations between the two countries, whether economically, politically, legally or socially. Australian-Indonesian relations involve an interaction in foreign policies between the two nations (Wolfsohn, 1951, p. 68). As long as Indonesia is Australia s closest and largest neighbor, they are bound to have great international relations. These relations began as early as the 17th century and had only become enhanced with time (Daly, 2003, p. 397). The relationship has been defined by a conjointRead MoreFilm Industry in CIVET Countries1271 Words   |  5 Pagesengaged in (Stock, 1997, pg 60). Indonesia The film industry in Indonesia has been gathering momentum after a decline that started in the 1980s. In December 2005, she held her second Indonesia Film Festival (IFF) after a barren 12 years in the film industry. In this event, 27 films were nominated for the various categories available. Riri Rezas movie Gie scooped the prestigious best film award in the event. The decline in the film industry observed after the 1980s was mainly due to the emergenceRead MoreMalaysia s Income Inequality Trend Essay863 Words   |  4 Pagesmost volatile GDP per capita and GDP per capita growth rate whereas Indonesia has most stable GDP per capita and GDP per capita growth rate which are unaffected by global economic recession and other global economic factors. Figure 5. GDP per capita from 2007 to 2015 Figure 6. GDP per capita growth rate from 2007 to 2015 4. Income Inequality Figure 7. Income inequality trend From the figure 7, we can infer that Indonesia has lowest Income inequality, but in the recent few years, the seemsRead MoreLenzing Ag Case1197 Words   |  5 PagesLenzing AG: Expanding in Indonesia Case Review Summary Lenzing AG is one of the worlds largest rayon fiber manufacturers, originating in Lenzing, Austria.   In 1938 Lenzing AG was founded, starting pulp and viscose fiber production. Up until the 1980’s, Lenzing was a company that held its production and management in the same country and town where the company had originated. Until one day , the Chairman of Lenzing had agreed to go into a joint partnership with an international investorRead MoreA Brief History Of Country Since 19492324 Words   |  10 PagesReport - Indonesia A brief history of that country since 1949: Indonesia was acknowledged to be an independent country from Netherlands in 1949, and has experienced sharp downturns as well as booms within their business cycle. In the 1960 s Indonesia s economy rapidly declined due to political instability, the government was too inexperienced to understand and maintain a stable economy, thus resulting in a major economic recession where inflation was at 1000% , there was minimal foreign investmentRead MoreCompany Analysis : Khs Gmbh1734 Words   |  7 Pagescould sort out the problem according to the management. Indonesia is an option that the company management is looking forward to start the production. The strategic location in relation to giant economies of China, India and Australia, low labour cost and access via sea route are the main advantages that Indonesia has. But, being a complex country, there are certain risks that the company should keep an eye on before investing in Indonesia. 1.INDONESIAN ECONOMY IndonesianRead MoreOpec And The Price Of Oil873 Words   |  4 Pagesorganization were Iran, Iraq, Kuwait, Saudi Arabia and Venezuela. These five states were later joined by nine other countries: Qatar (1961), Indonesia (1962), Libya (1962), United Arab Emirates (1967), Algeria (1969), Nigeria (1971), Ecuador (1973), Gabon (1975), and Angola (2007). Ecuador and Gabon withdrew from the organization in 1992 and 1994 as Indonesia in 2007 respectively. OPEC relocated its headquarters from Geneva to Vienna in 1960. The purpose of OPEC, as with any cartel, is to limit suppliesRead MorePalm Oil Is The World s Most Common Oil1021 Words   |  5 Pagesvegetable oil. The global demand for this commodity has increased over the years creating expansions of plantations in Indonesia leading to biodiversity loss, forest fires, peat degradation, hardship on families and a range of social issues. Since the early 1980’s palm oil has more than tripled globally primarily in Indonesia. â€Å"Most of this expansion has occurred in Indonesia, where the total land area of oil palm plantations increased by over 2100 per cent (more than 22 times greater) over the

Computer and Globalization - 786 Words

A computer Technology has been a great deal of discussion in recent years about globalization, which can be defined as â€Å"the intensification of economic, political, social and cultural relations across borders.† Evidence of globalization is seen in our daily lives. We are being influenced by the on rush of economic and ecological forces that demand integration and uniformity and that mesmerize the world with fast music, fast computers and fast food with MTV, Macintosh and McDonald’s, The impact of internet on globalization has both positive and negative aspects. The positive impact of the internet technology on globalization include the modernization and improvement in the business sector on a world wide basis. Businesses improve their†¦show more content†¦An aspect of the world which has gone through the process can be said to be globalized. Direct acquisitions wrest financial control, profits, and editorial decision-making and jobs from nationals, paving the way for further exploitation of already existing editorial investment made by the parent company. Cases: (1) In Hungary, before his death Maxwell acquired a colour printing plant and interests in the leading morning paper of Budapest Magyar Hirlap, and an evening paper, Esti Hirlap. After taking over the former paper he fired 30 journalists. (2) Also in Hungary, Murdoch purchased 50% control of two newspapers, Mai Nap and Reform, the latter with an estimated circulation of 430,000 and an estimated readership of 1.5 million. Sample front pages resembled Murdochs other scandal sheets. Mai Nap also announced plans to acquire the countrys first national commercial private TV channel (Advertising Age, May 14, 1990, p. 37f.). (3) The Axel Springer group bought seven of Hungarys 19 provincial dailies (World Press Freedom Committee, 1990, p. 5). Advertising serves two roles. It transforms the operation of an information vehicle fundamentally. The enterprise becomes a vehicle for the sale of its audience to advertisers. Secondly, advertising provides advantages toShow MoreRelatedCulture Globalization and Its Impact on Recreation Culture1353 Words   |  6 Pagestwenty century until that day by globalization theory, its concept and future impacts . the scientists opinions had varied about globalization repercussions at rising countries including the Arab and Islamic countries . cultural globalization is one of globalization fields which correlated by cultural side , all life fields impacted by globalization , the sport field is one of fields which impact by social phenomenon what appear on societies , but globalization appearance and its effect on anyRead MoreGlobalization, No Alliances, And No Communication?1267 Words   |  6 Pagesthrough a process of globalization that makes possible to say that the answer for this que stion is a strong no. According to Hirst, Thompson, and Bromley â€Å"It is widely asserted that we live in an era in which the greater part of social life is determined by global processes, in which national cultures, national economies, national borders and national territories are dissolving. Central to this perception is the notion of a rapid and recent process of economic globalization† (2015). Nowadays it isRead MoreMajor Forces That Are Leading International Firms Essay743 Words   |  3 PagesThere are five major forces that are leading international firms to the globalization of their operations which includes (1) political (2) technological (3) market (4) cost and (5) competition. Many firms initiate international operations to gain assess by combined markets through exporting product or producing within the area. Technological According to (Ball, 2011) today’s technology has allowed an advance in computers, communication and an increase flow of ideas. Through the internet and networksRead MoreThe Impact of Technology on Business Essay1069 Words   |  5 PagesThe computer has introduced the world to the internet. The internet has brought us into a new age of development. Through computer technology and internet development, business are rapidly developing and at the same speed changing. The introduction of computers has given business an interesting upper hand by supplying companies with endlessly amounts of information. The Computer age, also known as, the Information age developed an environment of free flowing information. Between theRead MoreAssess the view that the process of globalization has led to changes in both the amount of crime and the types of crime committed1207 Words   |  5 Pagesï » ¿Assess the view that the process of globalization has led to changes in both the amount of crime and the types of crime committed. The globalization of crime has become a renowned problem for the law worldwide; as societies become more interconnected, an act in one country can have repercussions in another which is across another continent. This is primarily down to technological developments, as nowadays communication between countries is simple compared to decades ago. Alongside this transportRead MoreEssay on Computer Science: Key for Modern Day Innovation985 Words   |  4 PagesAges, that is, zero. However, there is a large border between innovation in the past and innovation today. This is because major branches of technology have already been discovered. One example of a major branch of technology is ICT. Consequently, Computer Science and the Internet could revolutionize the modern world and make tasks, known as difficult beforehand, simpler and could potentially increase innovation rate tenfold. Innovation growth may be plummeting down, although, Smart (2005) believesRead MoreThe Proliferation of Technology in Developing Countries1319 Words   |  6 PagesDefine globalization 1.0, 2.0, and 3.0 and provide a sample of the type of business data managers collected during each era. Thomas Friedman contends that globalization 1.0 shrunk the world from large to medium and countries and governments were the main protagonists. The governments of countries would finance explorers like Christopher Columbus to discover new parts of the world to enhance trade and commerce. The governments financed the explorers through the exports of manufactured goods and byRead MoreApplication Of The New Digital Technologies Into All Aspect Of Business851 Words   |  4 PagesThe act of collaboration and incorporation among governments, people and companies in the different part of the globe in called globalization. The rising or the integration of globalization has had impact in the various aspect of mankind. Information technology has aided in the various aspect of globalization which include international trade and investment, education, health, environment, media, culture, human right and among others. The effects on these aspects of the well-being of the societyRead MoreThe Ben efits Of Globalization1525 Words   |  7 Pagesâ€Å"It has been said that arguing against globalization is like arguing against the laws of gravity† (Kofi Annan, Former Secretary General of the United Nations). Globalization has had and will continue to have a lasting impact on our modern every-day lives. While some United States citizens may not even be able to locate Beijing, China on a map, they sure do purchase many goods that were made there. Globalization is a concept with many meanings and interpretations that have made many people very confusedRead MoreCase Study: Vizio1305 Words   |  6 PagesTVs. However, most importantly Vizio’s unique use of globalization of production which gave them a competitive advantage in the market just as it was peaking. I found it important to do some research on the Vizio company to get a solid understanding of their background and history. The unique blend of origin, ethnicity and country of residence through much of his youth may have played a strong role in CEO, William Wang’s success with globalization. What started as a consultant business in 2002, later

Comparing For Profit and Non for Profit Colleges free essay sample

Colleges and university have slowly become one of the stepping stones into the working world today. People go to colleges for higher education with the intention of earning degrees in which they can use in their respective fields. Some example degrees that people pursue are Medical, Law, Business, Accounting, and Science Degrees. Through the years the idea of college was that it was optional and it was a door for better life and job. However in the modern times, it become a necessity. It all started when the colleges once single- gender institutions target specific students in their respective demographics. Today, the college market has now been divided into two major categories: Not-for-Profit Colleges and For-Profit colleges. Not-For-Profit Colleges are institutions that are interested in serving the students needs by providing necessary education to the student. The Not-For-Profit organization are tax exempt and have a board of trustees that makes decisions. For-Profit Colleges are run like a business in which their goal is to generate income for their owners and shareholders. There are no board of trustees at For-Profit College and the owner and shareholders control the decision on which is best for the institution. Although the objective for both Not-for-Profit Colleges and For-Profit College is to provide their students an education in which they can use for their future, both institution have great differences in which their organizations are run. Although the primary objective For-Profit colleges is to provide an education, they are merely a business in which their goal is to earn a profit. Like any business, the For-Profit Colleges can be setup as a sole proprietorship, partnership, or even a subsidiary of a larger company. The For-Profit College can also be setup as a corporation that have stocks traded on the stock markets. They will try to bring earnings and a return on investment for all their shareholders and investors. They can have great flexibility because at the end of the day, the goal for the For-Profit College is to make money and only that. The instructors that are hired at For-Profit Colleges usually have a very different approach to their teaching compared to Non-For-Profit Colleges. Usually they are merely there to carry out the lesson plans in which was designed by the institution. Majority of the lesson plan given to each student is standard which means the instructors do not have the liberty to create their own curriculum or lesson plans. This is also due to the purpose of the education given is to assist the student in getting specific jobs with specific job functions. The courses at the For-Profit college is to help the students get better jobs in the market while the courses at Not-For-Profit College intend to allow the student learn and grow within their respective fields. Students that enter For-Profit colleges already have a plan in terms of type of jobs they would like to pursue and they enroll in the necessary courses while some students at Not-For-Profit College have no idea which career that they would like to pursue. Not-For-Profit college help you learn and gain the knowledge in the field that youre interested in while For-Profit colleges prepare you for the specific job that you want to do. The admission process for For-Profit schools are not as selective as the one in Not-For-Profit College. There isnt much prior evaluation of the student since their main goal is to make a profit. They tend to be more flexible in terms of their requirements and appeal to students of all ages and races. Modern day classes can be taken online and at more convenient times such as nights and weekends to accommodate students that work full time. Online has also been the new trend because of the lower overhead costs for the For-Profit institution. For-Profit institutions tend to not have a campus like the Not-For-Profit colleges do. For-Profit colleges classes is usually at their own building or leased space. There isnt any services such as on-campus food or housing that is available to the students at For-Profit institutions. The college provides students with the education that they need for their desire jobs rather than a college experience that a Not-For-Profit college can provide. For Profit institutions conduct their accounting the same as any regular business would do. Their main goal is to make a profit just like all businesses would do. For-Profit institutions must comply with the Federal Accounting Standard Board. The tuitions are recorded as revenue while the expenses include leases, staff, and maintenance expenses. For-Profit colleges budget system must include tools to forecast budgets, manage variance and generate financial reports. The budget forecast is designed to estimate revenue and expenses to its income center, administrative cost structure, and its academic schedule. The income center budget includes enrollments, revenue, and expenses by academic period. Administrative expenses include administrative costs per student and personnel pay ranges. The budget should also include financial report to show if the institution is profitable. Statements such as cash flow statements, net income, and balance sheet should all be included. The budget must also be flexible enough in case that their projections arent accurate. They should be easily accessible so that managers can routinely check if their performance is above, below, or even on target. To determine if the institution is on track with its budget and strategic plans, they would measure their six categories in their budget to get a better picture of the institutions performance. They are new students, enrollment, cost performance, revenue, net income, and cash flow. This way they would also be able to measure the efficiency of their institution also. The goal for Not-For-Profit Colleges is to provide students with higher education and help them advance in a particular field. Not-For-Profit Colleges are traditional college such as community colleges, state universities, and liberal arts colleges. These institutions gain funding to provide their services from the government subsidy, tuition fees, and donations. All the income that are received is strictly used for institution purposes. Some examples are professors, staff, maintenance, utilities, or even computers that the school needs and student needs. All the money is given back to the institution in some way. The professors hired at a Not-For-Profit College design their own courses and create their own course curriculum and lesson plan. They can provide the education in their courses with their own individual styles and lesson plans. The professors are under the guidance of the Board of Trustees, which is composed of different representatives that make decisions for the college. Not-For-Profit colleges are mainly to provide education for the student who are enrolled in their institution. The classes are usually on a campus in which the student spends a majority of their time at. The board of Trustees focuses on improving their campus for the student. The Board of Trustees is constantly making decisions from an academic, campus, and efficiency perspective in order to provide the best possible service for their students. Not-For-Profit Colleges select their students through a vigorous and selective process. Students usually express interest in attending the college and then the college decides if the student would be a good fit for the college. After being accepted, the student would be able to earn a scholarship to help with the room and board that the college charges. Not-For-Profit Colleges are selective of the students since they strive to serve students who would fit the reputation of the institution. This selective process allow college to focus on the needs of the students that are a good match for the college. From an accounting perspective Not-For-Profit colleges follow the rules of Governmental Accounting Standards Board who is responsible for Generally Accepted Accounting Principles used by the United States. The Governmental Accounting Standards Board issues statements that deal with the accounting principles and financial reporting rules of government and other Not-For-Profit organizations. Like all Not-For-Profit organization, these college contribute without expecting commensurate returns. Their main purpose is to provide education to the students that enroll in their school. Most of their income for these colleges come from the tuitions and fees they receive from their student. Other income comes from donation and government subsidies. When a Not-For-Profit College receives tuition payments and fees in full from students the college is supposed to record it at a gross amount, as any revenue would be recorded. If a student meets certain criterion that allows them to attend a publicly funded not-for-profit institution, tuition may be waived in the form of a tuition waiver. Tuition Waivers are reported as a contra-revenue account reducing the revenue account. If the college has any debts, they are recorded just as businesses record them as the debts are recorded with institutional support expenses. Students may pay for college with scholarships which are essentially amounts contributed for the education of a selected individual. Scholarships are given for a range of reasons including high academic standing, membership in certain societies, or awards. However there are two main sources of scholarships which are an outside donor or the scholarship is awarded by the college itself. If the scholarship is from an outside donor the not-for-profit college simply collects the amount receivable from the donor. If the scholarship is awarded by the college itself the accountant reduces the college’s accounts receivable. This reduction in the accounts receivable is recorded as an expense to education and general student aid. Certain expenses of a not-for-profit college are unrestricted net assets classified as instruction expense, research expense, public service expense, academic support, student services, institutional support, operation and maintenance of plant and student aid. Not-For-Profit Colleges cannot operate on tuition fees alone as all the money is immediately put into the school. Fortunately as a Not-For-Profit organization these colleges may receive governmental subsidies as support revenue. There are two types of government subsidies classified as unrestricted and restricted. Unrestricted subsidies are intended for the college to use in general operations. The Board of Trustees also has the power to decide whether a subsidy is unrestricted. Restricted subsidies can be split into either temporarily or permanently. These subsidies often are given for a certain purpose such as an expansion or special project. The restrictions on these subsidies refer to the amount that can be spent and when it can be spent. Sometimes the government may also provide students with grants, which are similar to scholarships in the sense that they are provided to help students reach their financial needs for school. Government grants can both be state or federal and come from government programs such as Pell or the Federal Supplemental Education Opportunity Grant. Similar to scholarships the college may either distribute the cash to the proper students or receive the amount that is to be distributed. If the college decides to receive the grant then it is recorded as a liability in the â€Å"Grant Funds Held for Students† account. Not-For-Profit colleges usually also have an endowment fund which is used to help finance the operating expenses of the organization. Aside from the general endowment the institution may also have restricted endowments intended for specific purposes such as professorships, scholarships or fellowships. For cash received from permanent endowments it is recorded as a contribution and the income is restricted to student aid. Any income received due to an endowment is temporarily restricted and the cash is meant to be spent on student aid. The other services that a Not-For-Profit College provides are the Auxiliary Services. The Auxiliary Services are the services and amenities of the campus. Examples of such services are residence halls, food services and the college athletic teams. These services are classified under unrestricted revenues and expenses. The total of the accounts from the auxiliary services are reported on the Statement of Activities for the College and subsidiary records are also kept. The Statement of Activities for the Not-For-Profit College will usually list the Revenues combined with Total Net Assets Released from Restrictions for Operations to get the Total Revenues and Reclassifications. The next section is usually the Expenses section followed by any Net Change in Unrestricted Assets, Temporarily Restricted Assets and finally Permanently Restricted Net Assets. The Statement of Activities is then followed by a summary on the Change in Assets for the past year. Even though the main purpose of both For-Profit and Not-For-Profit is the same, the way that they function arent necessary the same. The accounting standards and rules that they follow both are very different. Also the rules that both colleges follow are extremely different. Both colleges have their strength and weaknesses in their way that they serve their students. The student should chose the type of college they want depending on what their needs are. If the student is looking to advance their education they should be looking for a traditional Not-For-Profit College. If they are trying to land a job that has technical skills which are required, then the For-Profit College is a better option.