Occupy Wall Street Movement Essay Example | Topics and Well Written Essays - 1500 words

Possess Wall Street Movement - Essay Example The good and monetary ramifications of Occupy Wall Street development are very different in nature. The significant aspects of the development are social and financial divergence, voracity, defilement and baseless intensity of business associations on government. The ethical issues of Occupy Wall Street development involve fairness, care and opportunity (Kaneck, 2012). The regular concern perceived in the development is the riches hole between 1% (who are sorted as affluent representatives and investors) and the 99% (who are different residents including the protestors). As indicated by the protestors, the 1% has exorbitant riches and authority and furthermore has control over monetary prosperity of the country. The protestors of Occupy Wall Street development see the rich as cheats who abuse the financial frameworks and approaches (Jickling and Hoskins, 2011). Altogether Analyze Each of the Implications Identified Above Against the Utilitarian, Kantian, and Virtue Ethics to Determin e Which Theory Best Applies To the Movement; Thoroughly Supported Your Position with Examples and Evidence Ethical hypotheses have been considered for investigating the dissent development. The above ramifications of Occupy Wall Street development can be investigated by utilizing three significant moral hypotheses which are Utilitarian, Kantian and Virtue Ethics. Utilitarian methodology for the most part relies upon the view that moral exercises can create a large portion of the great results for society and economy. It is a general conviction that society is the net result of individual decisions for directing certain exercises. Utilitarian morals have the view that fitting course of exercises can upgrade the estimation of people, increment the satisfaction and limit the sufferings of individuals in a general public. Kantian morals depends on the idea of moral obligation. It announces that an action must be considered as moral in the event that it is led based on the job, as oppose d to on the premise outcomes of such activities. The result of Kantian morals is dependent upon the explanation that there is no intrinsic association among bliss and ethicalness. It features the correct action over the great movement. Then again, excellence morals focuses on the job of a person for characterizing or surveying moral practices and exercises. The contrasts between these three morals rely upon the manner in which moral issues are drawn nearer (Cobbett and Germain, 2012). Concerning the Occupy Wall Street development, concealed occasions of bailout, development of cash and financial emergency are totally settled upon specific exercises of individuals. Considering the over three moral hypotheses, utilitarian morals best match with the ramifications of Occupy Wall Street development. It very well may be seen that the goal of Occupy Wall Street development is to limit the defilement and upgrade the investment of government so as to help the financial development and to gua rantee correspondence of riches and pay. Besides, the good and financial ramifications as for the minimization of joblessness, pay imbalance and equivalent riches circulation must be conceivable if utilitarian morals is followed (Asanuma, 2011). Altogether Determine Who Is Responsible For Income Inequality And Wealth Distribution In The U.S. In Your Analysis, Make Sure To Include If This Is Something That Happened Suddenly or If It Built Up

Character Essay :: essays research papers

Character Essay Portrayal, a strategy that a creator decides to build up his/her character, is a significant component in a story. In â€Å"Lamb to the Slaughter,† Roald Dahl, adequately builds up the hero both straightforwardly and by implication; be that as it may, the utilization of circuitous portrayal is increasingly prevailing on the grounds that it uncovers her activities and how she manages her contention, her words, and making a powerful character with her words, and her character.      First, she appears to be a regular house-spouse yearning for her better half to return, yet something is odd about this specific day; â€Å"There was a moderate grinning air about her, and about all that she did†¦was inquisitively tranquil†¦the eyes, with their new peaceful look, appeared to be bigger, and darker than before† (108). It was as though she is anticipating that something irregular should occur, and that she is getting ready for that particular second. What's more, her activities change from being a spouse satisfying husband, to a reluctant lady that knew out of nowhere, precisely what to do, as though she had been set up for quite a long time. Likewise, in the start of the story she is portrayed as an innocuous, innocuous individual, however following her better half uncovers his weight, she gets temperamental and normally she hits her significant other. She â€Å"†¦simply strolled up behind him and immediately she swung the huge sol idified leg of lamb†¦and brought it down as hard as she could†¦Ã¢â‚¬  (111). Furthermore, as odd as it looks, she goes fairly through a transforms, from being a substance house-spouse, to a neurotic, had lady, to the point of murdering her better half.      Second, she uncovers through her words, her deception and trickery by eradicating all the proof left. At the point when the police showed up she attempting to conceal proof, requests her husband’s bourbon, â€Å"‘Jack†¦would you mind giving me a drink?’†¦Ã¢â‚¬â„¢You mean this whiskey?’†¦Ã¢â‚¬â„¢Yes, please’†¦Ã¢â‚¬â„¢Why don’t you gobble up that sheep that is in the oven?’†¦Ã¢â‚¬  (115,116), and the peruser understands that she attempts to persuade others with her tricky falsehoods, and with a solid arrangement of sound words, she escapes effectively; â€Å"She attempted a grin. It came out so peculiar†¦The voice sounded so unconventional too†¦She practiced it a few times more†¦Ã¢â‚¬  (112). Mrs. Maloney, had pondered it even before the episode occurred, for she attempts to look as typical as could reasonably be expected, by acting it out her every day schedule.      Finally, her character makes in her a unique portrayal, and as the peruser watches it when she is conversing with the businessperson, by saying something extremely odd: â€Å"’I got a pleasant leg of sheep from the freezer†¦I don’t much like cooking it frozen†¦but I’m taking a risk on it this time.

Analysis and comparison of the presentation of the prologue Essay

The preamble is the presentation, which gives a diagram of the play. It mentions to us what occurs toward the finish of the play, for this situation in ‘Romeo and Juliet’ it is told in the presentation, for instance the lines, ‘a pair of star-cross’d darlings take their life’, ‘doth with their passing cover their folks strife’. These two lines state that Romeo and Juliet both somewhere down in affection with one another, pass on toward the finish of the play, the explanation being that their folks loathed one another. It likewise puts things in place of ‘Fair Verona’ and it clarifies the substance of the play, ‘Two households’, and ‘break to new mutiny’. The preface is said by the chorale. This implies it is a thought of a gathering of individuals taken from old Greek custom. The introduction doesn't acquaint the crowd with the characters in the play; it just discussions quickly about the occasions inside the play. An introduction toward the start of a play is a style regularly utilized by Shakespeare to open up a play. It is additionally regular that Shakespeare utilizes the utilization of a poem to deliver the introductions. A poem consistently has fourteen lines altogether. It is an extremely exact bit of verse. The rhyme conspire is exceptionally close and controlled-a,b,a,b,c,d,c,d,e,f,e,f,g,g. They comprise of three quatrains with a last rhyming couplet. It is exceptionally controlled, yet extremely inconspicuous. You would will in general notification the narrating first and afterward understand that it is a sonnet with musicality. There are ten syllables in each line, an example of focused and unstressed syllables. It is reluctantly emotional. It stresses its motivation in recounting to the story, ‘Is now the two hour’s traffic of our stage. ‘ It legitimately advises the crowd to focus, ‘The which in the event that you with persistent ears join in, what here will miss, our work will endeavor to mend,’ and the play will create from what the preamble has been uncovering. In Franco Zefirelli’s creation of ‘Romeo and Juliet’, the preface is brief and short. The film begins with the subtleties, the initial credits. The textual style to the credits is in white and in a very gothic style of composing making it fit in with the customary subject. While the subtleties are gradually showing up on the screen, around the screen there is a dainty fringe of orange geometric shapes on a yellow foundation. As the outskirt is so brilliant and vivid, it can promptly get the audience’s eyes and in this manner catches their eye. The fringe recommends a sixties styles. You would most likely anticipate a progressively formal, dull edged sort of fringe. A delicate and moderate song played on a harpsichord plays discreetly out of sight. The impact that Zefirelli attempts to make here is to make a decent quiet starting to the play. In shot one, you can see the camera panning over the city of ‘Fair Verona’ and marginally out of core interest. The light is blue and foggy, bit by bit lighting up as the camera dish, recommending that it is day break. The shade of the light in the sky sparkling over the city, makes a fantastic and serene impact, and adds to the excellence of the city that is being appeared. You could just barely make out the highest points of tall structures and places of worship from the start, however as it step by step gets lighter, the structures and different highlights become more into center. The housetops of houses, church towers and a waterway are seen unmistakably. You can feel the quietness of the city in the early morning, which again gives the impact of the city being quiet and serene. The camera skillet round the entire city, and afterward climbs towards the sun and stop with the sun being straightforwardly in the center of the screen shot. The sun recommends the sweltering outside atmosphere of a blistering remote nation, for example, Italy. Shakespeare’s name shows up when the camera has quit panning and concentrated on the sun. The entirety of this equivalents one continuos shot. The panning is moderate, and the lighting up of the day is moderate, making a moderate pace to the shot. It gives me the impression of a moderate peak to the preface, getting increasingly more exceptional as it comes, and halting at the sun gives me the feeling that it speaks as far as possible, with an either heartbreaking end or an extremely glad end. I imagine that it is attempting to identify with the entire play itself, with the progressive peak with an extreme closure. All through shot one, the speaker gradually discusses the preamble in a lovely style. He talks gradually going with the consistent progression of the moderate movement of the panning of the camera, so it would not impact the background’s making of harmony. The speaker of the introduction is a man whose voice is delicate, relieving and musical as he echoes the preface. He despite everything talks while going into the subsequent shot. Shot two is of a medieval yard. Before the yard there is the city divider with fortifications made of stone and block, which gives the impression of the setting being in the medieval occasions. The camera quits moving and shows the shot of the patio while the speaker wraps up the introduction. As he finishes his discourse of the preamble, the camera moves marginally round to one side, which shows that where the camera is close to the city divider, it is likewise one of the parts of the bargains commercial center. The sun’s brilliant splendid morning light sparkles over the city divider and through the road of the commercial center, speaking to that it is the beginning of another day. The sound of the buzzing about of a bustling commercial center bit by bit develops and the main demonstration of the principal scene starts there. This impact is to get the play with an increasingly quiet beginning and not racing into the play with an alternate shot, bringing the crowd into a moderate and quiet start. Zefirelli doesn't make any immense enhancements. The title of the play, ‘Romeo and Juliet’ shows up as the speaker says the words ‘star-crosse’d lovers’. Zefirelli’s reason for having the title and the words ‘star-crosse’d lovers’ coming up simultaneously, is to fortify outwardly and aurally the primary concern of the play that it is an appalling anecdote about the darlings Romeo and Juliet. Baz Luhrmann’s form of the preamble is done in significantly more detail and is underlined a colossal sum more. Luhrmann attempts to catch the eye of the crowd with quick moving screen shots and exuberant music. The main shot that surfaces on the screen is of a TV with a clear screen, and the separation between the camera and the TV is exceptionally far, making the TV look extremely little out there. The primary sound is the fluffiness of a TV, and afterward on the screen of the TV, the initial credits are shown on white tiles with a dark foundation. The differentiation between the hues gives a sharp impact. This gives an altogether different first impact on the crowd contrasted with Zefirelli’s opening shot. Luhrmann’s first shot of the intense white tiles with a dark foundation, gets the audience’s consideration straight away. After the credits, a female newsreader shows up on the TV screen, and she peruses so anyone might hear the preface. She says the preface like perusing out loud a news report as opposed to in a wonderful poem way. This makes the preface inconspicuous and it makes the crowd reconsider before understanding that the preamble she is stating. The unobtrusive talking about the preface contrasts with Zefirelli’s make of the introduction being clear to opening up the film. Next to the newsreader out of sight, there is a little picture with some content underneath it. As the camera is in the far separation, it makes it difficult to perceive what the image and content are, which makes the crowd wonder what it is. While the newsreader is stating the preface, the camera unpretentiously zooms in straightforwardly towards the screen, and the image in the corner progressively comes into center. The image is of a wrecked ring with the content underneath it saying ‘Star cross’d lovers’. The imagery of the messed up ring is that the darlings wind up being torn away from one another. After the newsreader says the twelfth line of the preamble, the camera unexpectedly gets speeds and zooms directly into the TV screen, through a high road. Simultaneously the words, ‘Fair Verona’ continually flashes up in white with a dark foundation. From the zooming, it has converged from one foundation into another. This abrupt get a move on would as though wake up the crowd and stunning them as the screen had out of nowhere moved between different shots. This is not at all like Zefirelli’s introduction of the preface, as he keeps his preamble straightforward and quiet right through, though Luhrmann utilizes the impact of zooming and glimmering words up making a sensational scene. The explanation of glimmering the words, ‘Fair Verona’ while the camera surges down the high road, is to cause the crowd to comprehend the examination and acknowledge precisely how ‘fair’ Verona truly is in his variant of the film. It shows a rotting urban scene negating ‘fair Verona’. The text style of the composing is strong like Arial, and is in square capitals, making it understood to the crowd what it says. In Zefirelli’s, as the camera skillet over the city, you can see that Verona is extremely beautiful and reasonable, as the preamble says it seems to be. As the camera arrives at the finish of the road, the camera is out of nowhere centered around the substance of a sculpture, which was far out there from where the zooming into the road started. Dramatic music begins to be played noisily, which delivers a greater impact on catching the audience’s eye. The camera at that point pulls back to see the highest points of two corporate structures with the sculpture in the center. The structures have enormous signs on the highest point of them. They are the names of the two family units, Capulet and Montague. They are in various hues, Capulet in red and Montague in blue. The distinctions in the hues underline the contrast between the two. The impact o

Cigerette smoking among adolescents in Saudi Arabia Essay

Cigerette smoking among young people in Saudi Arabia - Essay Example In excess of 90 percent of grown-up smokers report that they began smoking as adolescents.†(Brody 2008). â€Å"A concentrate by analysts at the Harvard School of Public Health, infers that cigarette makers have showcased brands to what is called as â€Å"vulnerable population† of youths by â€Å"manipulating tactile components of cigarettes to advance commencement and dependence.† (Saul 2008). â€Å"Global Youth Tobacco Survey led in optional schools in Philippines. The male understudies are twice more probable than female understudies to have at any point smoked cigarettes (57.0% versus 32.0%, separately). Commonness of consistently smoking increments with the students’ year level and age.† (Results, n.d. pp.11-21). An investigation was led by University College London, to decide the commonness of smoking among Chinese optional school understudies. Of the 6674 respondents, 15.9% (25.7% of the young men, 5.4% of the young ladies) were ever smokers. Just 0.3% was normal smokers. Of the ever smokers, 41.9% had smoked before 10 years old and 7.9% before 5 years of age.† (Hesketh, Ding and Tomkins 2001, pp.1653-5). â€Å"Global Youth Tobacco Survey directed in Philippines, which was an auxiliary school, based review. Among the individuals who have ever smoked, 13% answered to have first attempted cigarette smoking before age 10 years, with female understudies bound to have initially attempted than male understudies (15.4% versus 11.0%, individually). A more prominent extent of more youthful understudies, age under 12 years (30%) and those in most reduced year level (15.3%), have answered to have first taken a stab at smoking before age 10 years.† (Results, n.d. p.1). In an examination acted in male optional schools in Saudi Arabia, between the ages of fourteen years to nineteen years;† Out of 289 school young people, 50 detailed that they had ever smoked. Normal smokers (day by day and week by week?) (this taken as such from diary) established 84% everything being equal (giving 14.5% pervasiveness); three were test smokers.† (Abolfotouch et al

American health care since 1994 Essay Example | Topics and Well Written Essays - 250 words

American human services since 1994 - Essay Example These endeavors have obstructed endeavors to achieve moderate, compelling and open social insurance for Americans. Over the most recent fifteen years, the expense of American human services has expanded by multiple occasions with the yearly development rate being over twofold that of expansion. The expenses have become a weight to the central government, organizations, just as families. Businesses have needed to decrease their consumption on medicinal services in order to stay serious against worldwide organizations that don't have such expenses. Less organizations are offering medical advantages constraining people to search for inclusion in the exceptionally unregulated private market. This has influenced Americans’ beneficial limit just as the country’s financial wellbeing. While there are differed purposes behind the increasing costs, the expansion is inferable from abundance expenses of the country’s social insurance framework and the hidden wasteful aspects. Furthermore, the quantity of individuals who don't have adequate protection inclusion or even any inclusion whatsoever has been expanding. It is important that the uninsured wind up getting medicinal services in an amazingly expensive manner, in this way expanding the premiums of those with clinical protection. Sadly, this has not converted into quality social insurance or improved results. These perspectives underline the significance of pushing forward with the changes. The American medicinal services has been on its knees for a long while. This calls for extensive changes to upgrade the conveyance and nature of human services, give available, thorough and moderate medical coverage and change installment in order to compensate

Nutritional Anthropology - Free Essay Example

Introduction Throughout the field of nutritional anthropology, energy balance is used to obtain data and insight regarding the nourishment required by food intake in order to sustain our bodies in relation to the physical activity needed to sustain a healthy lifestyle that is balanced with our energy intake. Although you can be in positive, negative or perfect energy balance, a person’s energy balance does not determine their nourishment and health. Although the USDA gives recommendations regarding intake and expenditure, they are inaccurate similar to the recommendations on food labels (lecture 2, Boose) because they do not take into account the various diversifications that contribute to a persons health. Energy balance is a good indicator of health, but not a perfect indicator because someone could be eating poorly and be within the calories in versus calories out metrics of energy balance. A healthy lifestyle goes beyond energy balance, it is composed of micro and macro nutrient fulfillment within a persons diet, exercise, sleep, and water consumption. Although someone may be consuming the proper amount of calories they may not be getting the recommended micro and macronutrient recommendations, and even if they are consuming the recommended nutrients they may not be absorbing them due to food allergies resulting in nutrient deficiencies. My hypothesis is that I will be relatively close to achieving energy balance, but I will be over the recommendations for fat and protein in my diet and under on the amount of carbohydrates consumed within my diet. I predict that my expenditure will exceed my intake, yet I will feel energized due to the increased nutrient absorption within this new diet. Methods Materials I started my intake and expenditure diary on May 22nd, 2018 and ended on May 24th, 2018. I recorded data points from these three consecutive days because they were the closest representation to what a common week looks like for me in this season of healing my gut from food allergy damage. I collected my data in Eugene, Oregon on my Iphone through the notes application, then I put the information into the MyFitnessPal application starting on Wednesday and synced my expenditure data with the movement data from my apple watch. After that I inputted the data into the USDA SuperTracker and created reports for the following selected three days and analyzed the reports provided by the USDA on the SuperTracker website. I used my processed data and compared it to the information and recommendations from the Anthropology 220 videos, modules and the appendix. I also recorded how I was feeling during workouts and before and after meals so that I could monitor the absorption and energy relationship throughout the three days. I analyzed the data recorded using the Anthropology 220 lecture materials, readings, and the SuperTracker information. (Boose,2018) DIETARY INTAKE The data I collected consisted of intake from when I woke up until I went to sleep during the three day period selected. I recorded all of the food, drinks and water that I consumed throughout this time period using my notes on my Iphone and MyFitnessPal, which is an app on my Iphone. I recorded the quantity and mealtimes in my notes prior to entering the information into any applications. After I entered the information into my phone, at the end of the day I would enter it into an Excel spreadsheet on my Laptop. I am required to closely measure the food which I consume outside of this assignment due to a recent illness and food allergies, so all of all of my food intake was measured closely and prepared at home with as many fresh ingredients as possible. Using the MyFitnessPal application assisted me in measuring the different nutrients that I consumed over the three day period and gave me more accuracy and knowledge due to the large database provided on the application. My water in take was measure by the 1 gallon jug that I use to make sure I am getting all of the recommended water which my doctor asks me to consume daily. I utilize a food scale to precisely measure how much meat I am consuming in ounces. My naturopath asked me to measure my fruits and vegetables in cups for accuracy in my diet prior to consumption. The data points I recorded for this assignment were extremely precise due to the diligence and specificity required by my doctor in order to heal my gut and return to optimal health. Energy Expenditure I collected the data for my energy expenditure from 12:00 am on May 8th to 11:59 pm on May 22nd. When calculating one day of expenditure I started at 12:00 am and concluded that day at 11:59 pm the following night in order to get a full 24 hours. This data was recorded in kilocalories (kcal) of the energy expended within the daily time period and compiled for an overall energy expenditure from the total energy expenditure over the 72 hour time period. The activities producing increased energy expenditure were recorded in minutes, I also recorded the amount of steps I had taken throughout the day using my apple watch pedometer. I utilized an Iphone application called Nike Run ner’s app to measure the mileage and pace of exercise. I was following a precise exercise regimen from my doctor in order to keep my immune system healthy so my body could heal. All of my exercise was recorded in steps, miles and minutes which helped me calculate overall energy expenditure. I also recorded my peak heart rate and level of difficulty of the exercise to help evaluate my bodies changes in health when sticking closely to my doctors guidelines. After recording data and inputting it into programs on my Iphone and computer I did hand calculations and wrote them into my diet and exercise journal for my doctor. Exercise and expenditure was as precise as possible due to the deficiencies of technology, sometimes miscalculating steps or heart rate, but overall relatively accurate. Data Analysis Initially I recorded three consecutive days of data in my iPhone using the notes application. Then I used myfitnesspal, Microsoft Excel, USDA’s SuperTracker, the Anthropology Appendix and information provided, research, and my doctors information, and guidelines, I analyzed my data points and adjusted my food and exercise to be more precise and in line with my doctors requests. Often the foods and supplements were not included in the SuperTracker so I entered them base d on the information on MyFitnessPal or on the label of the food. A computer generated Nutrient Intake Report on MyFitnessPal and SuperTracker was used to find the micronutrient and macronutrient breakdown of the foods individually and collectively. This report contained the daily averages and totals of proteins, carbohydrates and fats all measured in grams, micronutrient totals, and the average expenditure measured in kilocalories.Then this data was calculated in my excel document and recorded in my journal to measure the averages and adjust my intake and activity over the course of three days. My intake and expenditure was compared to the guidelines given by the Dietary Reference Intake (DRI) provided to users by the USDA. The DRI guidelines that people are given are calculated based on their attributes including their weight, height, gender, and their age in order to determine the best DRI recommendations for that specific person which can be found on the SuperTracker program. We produced different data points for each day of data collected beca use of the daily differentiation in intake and expenditure. We used the appendix provided to determine the physical activity data to input into the formula and into Microsoft Excel to determine the kilocalories(kcal) expended per day. All of our data was entered into Microsoft Excel, resulting in the total kcal expended per day as well as the summation of kcals expended over the course of three consecutive days. After we calculated the total kcal expenditure we utilized Microsoft Excel to compare the dietary intake data using a correlation coefficient analysis on Microsoft Excel. Results Energy Intake Table 1: Total Energy Intake (kcals) by Date of Data Collection Date of Collection Energy Intake (kcal) Difference between days (kcal) May 22, 2018 2082 May 23, 2018 1784 Decrease by 298 May 24, 2018 1884 Increase by 100 My total energy intake for each day that I collected data is shown within table 1. The energy intake varied throughout the three days, on the first day I consumed significantly more kcals because I prepared higher caloric meals due to the expected increase of expenditure during my higher intensity exercise day. The last two days were closer in intake. You can find the average macronutrient distribution within Figure 4. In table three you can find the DRI values established based on my height, weight, age, and gender (USDA, 2018)According to the USDA these are the values of kcals and macronutrients someone with my attributes listed above should achieve and maintain in order to establish and sustain a good measure of health. Table 3: DRI Targets Based on Age, Sex, Height, and Weight kcal Carbohydrates (g) Fats (% of kcal) Proteins (g) 2500 130 20-35% 46 You can find the comparisons of my daily dietary intake in comparison to the recommended intake values of the DRI over the course of the three day consecutive period recorded in tables 4, 5, and 6. To decipher the tables it is helpful to know that the status column tells the user if they have satisfied the recommended DRI value for the specific macronutrient. If it says â€Å"OK† that means you have satisfied the recommendation, â€Å"OVER† tells the user that their intake of that specific category exceeded the recommendations given by the DRI, and if it says â€Å"UNDER† that means that the user did not meet the given recommendations of intake based on the DRI. These words although they are helpful do not give a precise indication to the user because you could be almost in the OK category but it would still read OVER or UNDER the sam e regardless of if it is substantially over or under or minorly in either category.

Grandparents 8 Top College-fund Plans

Parents putting together a list of potential college-funding sources for their child would typically include 529 plans, non-529 investment accounts, grants, scholarships and loans. The list might also include expected earnings from the student's part-time or summer job, along with money redirected from vacations and other discretionary expenditures. Most likely, the list will not include grandparent gifts. Understandably, most parents don't expect that kind of help, believing that the responsibility for handling college costs rests squarely on their own and their child's shoulders. However, studies have demonstrated a desire on the part of many grandparents to help pay college costs for their grandchildren or at the very least a willingness to chip in upon request. Even a small amount of money can make a big difference. "Even just a few Social Security checks set aside into a college fund each year could pay for a semester or two of the grandchild's college education down the road," says Kevin McKinley, a registered investment adviser in Eau Claire, Wis., and author of "Make Your Kid a Millionaire." Where the minds and motivations coincide, the next question is: What is the best way for grandparents to fund college? Below are some of the options along with their major advantages and disadvantages. Pay tuition directly to the college Advantages: It's easy. You send the money straight to the school to pay tuition. There is no gift tax under a special tax-code exception, regardless of how much is paid directly. (This makes it great for a grandparent looking to reduce a large estate.) Disadvantages: Financial aid formulas treat the direct payment by a grandparent as a dollar-for-dollar reduction in aid eligibility (the worst case) or as student income, which reduces aid by 50 percent (the best case). Any payments for room, board or books do not qualify for the gift-tax exception. The grandparent could pass away before the child gets to college with no assurance the money will be used for that purpose, and leaving it exposed to estate taxes. Pay off student loans after graduation Advantages: The grandchild's financial aid eligibility is not affected. The grandchild remains "invested" in his or her college education through graduation. The grandparent can adjust the amount of help based on the grandchild's job and family situation after college. Up to $2,500 in loan interest may be deductible by the student each year without itemizing. Disadvantages: Loan payments made on behalf of the grandchild are considered gifts for gift-tax purposes. The grandparent could pass away before loan payments begin. Make loans directly to the grandchild Advantages: The grandchild's financial aid eligibility is not affected. A promise to "forgive" the loan after graduation helps to motivate the student. A grandparent can charge a relatively low interest rate under IRS family-loan rules. Disadvantages: In some cases, demanding repayment can be uncomfortable, and collection can be difficult. Interest on the loan is taxable to the grandparent but not deductible by the student. Contribute to a 529 plan Advantages: Tax-free earnings offer the best opportunity to keep up with tuition increases. Eligible expenses include tuition, fees, room and board, books, supplies and computer technology. A special five-year election allows up to $65,000 in a one-time contribution to a 529 plan without exceeding gift-tax exclusion limits. A state income tax deduction or credit for contributions may be possible, depending on state rules. Money stays targeted for college even if the grandparent dies. The beneficiary can be changed to a different grandchild or other family member at any time, and the grandparent can even revoke the money if desired. Disadvantages: Any earnings withdrawn for nonqualifying purposes are subject to income tax and a 10 percent penalty. The power to revoke means funds are normally counted in determining eligibility for Medicaid. Most 529 plans charge an ongoing management fee, making them slightly more expensive than mutual fund investing. Contribute to a Coverdell Education Savings Account, or CESA Advantages: Earnings are tax-free for college and ï ¿ ½ through 2010 ï ¿ ½ for K-12 expenses. Unlike 529s, CESAs permit self-directed investing. Disadvantages: Annual contributions from all sources cannot exceed $2,000 for any one child. Age and income limits further restrict usage. Most CESAs require that a parent or guardian be responsible for the account, even when funded by a grandparent. Make gifts into a Uniform Transfers to Minors Act, or UTMA, account Advantages: Cash, stocks and other types of property are easy to transfer into a UTMA. Investment income is shifted to the child's tax return. Disadvantages: Gifts to the UTMA are irrevocable. The child assumes full control of the funds upon reaching a certain age. The "kiddie tax" caps the income tax advantage of child-reported earnings. The gift-tax annual exclusion of $13,000 may restrict how much is gifted. Establish an education trust Advantages: The trustee remains legally obligated to carry out the grandparents' wishes as specified in the trust agreement. The agreement can restrict the grandchild's access to trust funds regardless of age. Disadvantages: Legal and accounting fees for establishing and maintaining the trust can be high. Careful drafting is necessary to minimize gift-tax consequences. Gifts are irrevocable. Income accumulated in the trust income is taxed at high rates. Purchasing U.S. savings bonds Advantages: U.S. savings bonds are safe and simple to purchase at your local bank or at TreasuryDirect.gov. Interest income is exempt from state taxes. Disadvantages: The amount that can be purchased each year is capped at modest levels. Interest earnings may not keep pace with tuition inflation. Interest is subject to federal taxes upon bond redemption; the exclusion for educational use does not apply when the grandchild is not the grandparent's dependent. For more information, see the "Grandparents" section on Savingforcollege.com. Posted July 1, 2009 Parents putting together a list of potential college-funding sources for their child would typically include 529 plans, non-529 investment accounts, grants, scholarships and loans. The list might also include expected earnings from the student's part-time or summer job, along with money redirected from vacations and other discretionary expenditures. Most likely, the list will not include grandparent gifts. Understandably, most parents don't expect that kind of help, believing that the responsibility for handling college costs rests squarely on their own and their child's shoulders. However, studies have demonstrated a desire on the part of many grandparents to help pay college costs for their grandchildren or at the very least a willingness to chip in upon request. Even a small amount of money can make a big difference. "Even just a few Social Security checks set aside into a college fund each year could pay for a semester or two of the grandchild's college education down the road," says Kevin McKinley, a registered investment adviser in Eau Claire, Wis., and author of "Make Your Kid a Millionaire." Where the minds and motivations coincide, the next question is: What is the best way for grandparents to fund college? Below are some of the options along with their major advantages and disadvantages. Pay tuition directly to the college Advantages: It's easy. You send the money straight to the school to pay tuition. There is no gift tax under a special tax-code exception, regardless of how much is paid directly. (This makes it great for a grandparent looking to reduce a large estate.) Disadvantages: Financial aid formulas treat the direct payment by a grandparent as a dollar-for-dollar reduction in aid eligibility (the worst case) or as student income, which reduces aid by 50 percent (the best case). Any payments for room, board or books do not qualify for the gift-tax exception. The grandparent could pass away before the child gets to college with no assurance the money will be used for that purpose, and leaving it exposed to estate taxes. Pay off student loans after graduation Advantages: The grandchild's financial aid eligibility is not affected. The grandchild remains "invested" in his or her college education through graduation. The grandparent can adjust the amount of help based on the grandchild's job and family situation after college. Up to $2,500 in loan interest may be deductible by the student each year without itemizing. Disadvantages: Loan payments made on behalf of the grandchild are considered gifts for gift-tax purposes. The grandparent could pass away before loan payments begin. Make loans directly to the grandchild Advantages: The grandchild's financial aid eligibility is not affected. A promise to "forgive" the loan after graduation helps to motivate the student. A grandparent can charge a relatively low interest rate under IRS family-loan rules. Disadvantages: In some cases, demanding repayment can be uncomfortable, and collection can be difficult. Interest on the loan is taxable to the grandparent but not deductible by the student. Contribute to a 529 plan Advantages: Tax-free earnings offer the best opportunity to keep up with tuition increases. Eligible expenses include tuition, fees, room and board, books, supplies and computer technology. A special five-year election allows up to $65,000 in a one-time contribution to a 529 plan without exceeding gift-tax exclusion limits. A state income tax deduction or credit for contributions may be possible, depending on state rules. Money stays targeted for college even if the grandparent dies. The beneficiary can be changed to a different grandchild or other family member at any time, and the grandparent can even revoke the money if desired. Disadvantages: Any earnings withdrawn for nonqualifying purposes are subject to income tax and a 10 percent penalty. The power to revoke means funds are normally counted in determining eligibility for Medicaid. Most 529 plans charge an ongoing management fee, making them slightly more expensive than mutual fund investing. Contribute to a Coverdell Education Savings Account, or CESA Advantages: Earnings are tax-free for college and ï ¿ ½ through 2010 ï ¿ ½ for K-12 expenses. Unlike 529s, CESAs permit self-directed investing. Disadvantages: Annual contributions from all sources cannot exceed $2,000 for any one child. Age and income limits further restrict usage. Most CESAs require that a parent or guardian be responsible for the account, even when funded by a grandparent. Make gifts into a Uniform Transfers to Minors Act, or UTMA, account Advantages: Cash, stocks and other types of property are easy to transfer into a UTMA. Investment income is shifted to the child's tax return. Disadvantages: Gifts to the UTMA are irrevocable. The child assumes full control of the funds upon reaching a certain age. The "kiddie tax" caps the income tax advantage of child-reported earnings. The gift-tax annual exclusion of $13,000 may restrict how much is gifted. Establish an education trust Advantages: The trustee remains legally obligated to carry out the grandparents' wishes as specified in the trust agreement. The agreement can restrict the grandchild's access to trust funds regardless of age. Disadvantages: Legal and accounting fees for establishing and maintaining the trust can be high. Careful drafting is necessary to minimize gift-tax consequences. Gifts are irrevocable. Income accumulated in the trust income is taxed at high rates. Purchasing U.S. savings bonds Advantages: U.S. savings bonds are safe and simple to purchase at your local bank or at TreasuryDirect.gov. Interest income is exempt from state taxes. Disadvantages: The amount that can be purchased each year is capped at modest levels. Interest earnings may not keep pace with tuition inflation. Interest is subject to federal taxes upon bond redemption; the exclusion for educational use does not apply when the grandchild is not the grandparent's dependent. For more information, see the "Grandparents" section on Savingforcollege.com. Posted July 1, 2009