Lottery Ticket Case Ii Solution Essay - 1036 Words

Five-Step Approach to Unstructured Problems 1. Succinct Statement of the Financial Reporting Issue(s) Provide a brief statement of the accounting issue that includes the characteristics of the transaction that introduce uncertainty about how to record it. How should an expenditure, in this instance to purchase a lottery ticket, which has a risk of providing no future cash flows be reported? 2. Brief Summary of the Economic Purpose of the Transaction State the reason corporate management has entered into the transaction, or, alternatively, summarize the event that has led to the reporting controversy. (This can be difficult in some practice cases but is usually obvious in the FASB concepts cases.) Phil N. Tropic bought†¦show more content†¦4. Neutral Discussion of the Major Alternatives, Citing Relevant Authoritative Literature and Theoretical Concepts Discuss the merits for and against each of the alternative ways to report the transaction listed in the previous step. Cite authoritative accounting rules (from the conceptual framework or practice literature) and specific facts of the case that help you apply the rules. If you have developed a long list of alternatives in step 3, you may be able to eliminate some of them without a detailed analysis (but state reasons). This is the longest section of your analysis. Alternatives a and b (from step 3) are closely related so I will discuss them together in applying the recognition criteria. A critical aspect in determining whether the $150 is an asset or contribution expense is whether the benefit is viewed as i) the chance to receive $100-$100,000 or ii) the right to participate in the drawing. These alternatives assume that Phil plans to keep the ticket and participate in the lottery. Under view i), the probability of receiving $100-$100,000 is a probable future economic event since the chances of winning a prize are greater than 50%. Although the FASB doesn’t require a 50% chance to be probable, the fact that the odds are greater than 50% is favorable. With regard to control, he has paid in full for the ticket but he has no control over the outcome of the drawing. Control is thereby questionable. Finally, since Phil hasShow MoreRelatedLottery Ticket Case II Solution991 Words   |  4 Pagesin this instance to purchase a lottery ticket, which has a risk of providing no future cash flows be reported? 2. Brief Summary of the Economic Purpose of the Transaction State the reason corporate management has entered into the transaction, or, alternatively, summarize the event that has led to the reporting controversy. (This can be difficult in some practice cases but is usually obvious in the FASB concepts cases.) Phil N. Tropic bought a lottery ticket to participate in a drawing byRead More Evidential Basis in Epistemic Justification Essay5302 Words   |  22 Pagesstructure, and in my opinion one effective way of inquiring about the concept of justification could be to investigate it in a definite, problematic case of justification; for instance, in trying to solve a paradox of justification one could understand the notion of justification better. Therefore, as a contemporary paradox of justification the lottery paradox, which is discussed in various contexts, such as induction, defeasible reasoning, a Bayesian theory of rational decision-making, confirmationRead MoreCelebrations and Memories Ltd (Cml) Case Exam Mark Assessment Guide3237 Words   |  13 PagesMay 2008 Case Examination Celebrations and Memories Ltd. (CML) MARKER ASSESSMENT GUIDE Markers use a scale of 0 to 10 in assessing the components, according to the following guidelines: General Assessment Number Scale AE—Above Expectations 9, 10 ME—Meets Expectations 6, 7, 8 BE—Below Expectations 1, 2, 3, 4, 5 NA—Not Addressed 0 Markers must mark each of the attributes and competencies globally. Judgment must be used in assessing the competencies exhibited in the candidate’s responseRead MoreDecision Tree Model3401 Words   |  14 Pagesbackward induction procedure for solving a decision tree. †¢ Discussion on sensitivity analysis in a decision tree. Summary of the General Method of Decision Analysis. Another Decision Tree Model and Its Analysis †¢ Detailed formulation, discussion, and solution of the Bio-Imagining example, which is a problem with more alternatives and event nodes than the Bill Sampras example. †¢ Discussion on sensitivity analysis and analysis of other alternatives faced by Bio-Imaging and Medtech (a related company). TheRead MoreCollege Student Gambling: Examining the Effects of Gaming Education Within a College Curriculum15937 Words   |  64 Pagesgambling odds by students and on their stated readiness to engage in high-risk or excessive gambling. Several studies of abusive gambling behavior speak of the propensity or denial typically associated with addictive behaviors, as proven to be the case in other areas of addiction, such as drug or alcohol. Education regarding the focal issue may diminish denial and lead to more realistic estimates of one’s own behavior pattern. Thus, a third question and associated hypothesis tested was that studentsRead MoreAn Analysis of Theodore Roethkes My Papas Waltz3287 Words   |  13 Pagesbeen about an abusive father/son relationship, there would have been much more fear and darkness in its tone and diction. These are absent, and hence, my view is that there was no abuse; the father and son are merely having some boisterous fun. Part II: In Eudora Weltys A Memory, there are several symbols. The first and most prominent of these is the frame; both the one she makes with her fingers to observe the world and the actual frames she uses to contain her paintings. This can have a dualRead MoreVirgin Atlantic Airways, ten years after.INSEAD case study about the way Virgin Atlantic has been managed by its CEO and the challenges for next years.7177 Words   |  29 Pagesthe aftermath of the Hatfield crash and the repairs required to the railway lines that have resulted in significant disruption and delays to services. Virgin Rail has attempted to win back customers through half-price ticket schemes, but the difficulties in even purchasing such tickets has initially led to further complaints. Virgins goal to turnaround the rail service delivery concept is a definite challenge in a traditionally difficult sector. The business challenge is even greater given the complexityRead MoreContinental Airlines in 2003 Sustaining the Tur naround6037 Words   |  25 PagesI. CASE CONTEXT Imagine a company where employees hate the moment when they wake up because they know that they’re going to have to go to work. Once at work, these employees, who even consider maximizing their sick leave just to have an excuse not to be there, are all day with disgruntled customers complaining about the lousy service, the late planes and lost baggage. When the saving grace of break time finally arrives, these employees rush out and exert the utmost effort to pretend notRead MoreBrand Community9592 Words   |  39 Pageshaving and communicating shared values is underscored in the nonprofit sector, as most charities exist because of a single goal-oriented focus: a cure for a medical condition or disease, the completion of a building project, increased knowledge or a solution to a social problem. Undoubtedly, the best examples of consciousness of kind are exhibited by those charities aligned with religious groups. In fact, the religious organization might be viewed as the archetypal consumption (i.e., brand) communityRead MoreService Gap in Airline Industry27895 Words   |  112 PagesMeasuring Customer Expectations of Service Quality: case Airline Industry Logistics Master s thesis Ekaterina Tolpa 2012 Department of Information and Service Economy Aalto University School of Economics Measuring Customer Expectations of Service Quality: case Airline Industry Master’s Thesis Ekaterina Tolpa 06.06.2012 Information and Service Management Approved in the Department of Information and Service Economy _____________ and awarded the grade _______________ _________________________________________

The Liberal Era Of The Twentieth Century / Progressive Era...

Muckrakers were investigative journalists who uncovered corruption and mistreatment by the developing big money organizations and politicians. In regards to public relations, the emphasis was placed on the unwanted publicity of corporations and politicians controlled by well-known robber barons. Those corporations reaction to the muckrakers lead to increased public relations in the early 1900’s. These muckrakers presented a newly evolving mass media, consisting of newspapers and magazines, which could turn the public’s opinion and policies against those corporations and politicians. Those same corporations and politicians would then hire specific public relation experts to show their side of the muckraker’s story to the court of public opinions. The muckrakers played an essential role to the world of journalism and public opinion in exposing corruption in politics and political machines in the early 20th century/progressive era. Most of those journalists were pa rt of a grander social movement to elicit change during a rocky social time in United States’ history (Gorman). It is essential to start any informative information of muckrakers by exhibiting the social conditions of progressivism. The Progressive Era began around 1895 and ended in 1920, it was a response to the shifting social structure the United States presented at the time. This time period began to â€Å"see the rise of urbanization, industrialization, and even immigration† (Gorman) Prior to 1930, theShow MoreRelatedThe Progressive Era Of American History1346 Words   |  6 PagesThe progressive era is one of the most researched times in American history due to the multiple social and economic movements that took place. When historians argue about progressivism, they are not just debating about events of a century ago, they are struggling to interpret the basic meaning of American democracy. The progressive era is a widely debated topic among many historians. I t is known as a time period that consisted of economic, political, social, and moral reforms. In summary the progressiveRead MoreThe Social Gospel Moverment594 Words   |  2 Pageshow the Social Gospel related to a Progressive Era, the work of Walter Rauschenbusch, and how Social Gospel relates to the Gospel will be covered in this essay. The Social Gospel started in the early twentieth century as an intellectual movement. The purpose was to live out The Lords Prayer during our day to day lives. Social Gospel applied Christian ethics to social problems like the issues of social justice. A group of liberal Protestant progressives started the movement because theyRead MoreLabor And The Roots Of Progressivism1539 Words   |  7 PagesRoots of Progressivism The progressive era was an age of rapid advancement in social, economic, and societal values that shaped the United States into what it is today. The industrialization and subsequent labor reforms of the mid to late nineteenth century across the world helped to shape the United States and its entry into the modern world. Labor unions and the reforms they forced helped us to modernize and ethically improve our industry, bringing with them the liberal thought and ideas that helpedRead MoreAnalysis Of Our Divided Political Heart By John F. Kennedy Essay777 Words   |  4 Pagescommunitarianism assume an opinion that government is possible a useful power. Dionne, describes him as a â€Å"communitarian liberal,† recognizing that he shares with the traditionalist scholars like Robert Nisbet and the â€Å"sympathetic traditionalist† around George W. Bush. He disagrees that today’s Tea Party-biased traditionalists have broken with their public customs and turned into extremist for progressive individualism. Dionne begs restoration to the balance between individual and public morals that described mostRead MoreWhy Charles Johnson Is Not An Indefatigable Investigator, And A Fellowship At The Wall Street Journal1419 Words   |  6 Pagesin the Cabinet Room: Thomas Jefferson s went out, and Coolidge s in, to the consternation of liberal society. Reagan, born in 1911, remembered the Coolidge years in blessed contrast to the times surrounding them. In Silver s words: The hallmarks of the years proceeding Coolidge were war and depression; the hall ­ marks of the years following were depression and war. The hallmarks of the Coolidge era were prosperity and peace. Doubtless, Harry V. Jaffa, Silver s teacher who had set him on theRead MoreThe Progressive Era And The End Of The First World War884 Words   |  4 Pages1890s and the end of the First World War as the Progressive Era (Cocks, Holloran, Lessoff, 2009, vii). The Progressive Era is mostly associated with the presidencies of Republican heads of state Theodore Roosevelt (1901-09) and William Howard Taft (1909-1913) but also, with Democrat Woodrow Wilson (1913-21). It is generally remembered as a time of political reforms and of governmental desire to tackle social evils and inequality. The Progressive Era also embraced an important foreign policy agendaRead MoreNationalism Is A Progressive Force1356 Words   |  6 PagesIntroduction There are many people supposing that nationalism is a progressive force in international relations. However, there is also much debate in academic materials which are identifying nationalism as a hindrance in achieving the possibilities presented by globalization, as well as a risk factor in war. Therefore, there is a division in terms of if nationalism is progressive or regressive, as far as international relations are concerned. As a response to these conflicting views, this paperRead MoreAmerican History: a Brief Summary1518 Words   |  7 PagesAmerican life in the twentieth century has been characterized more by continuity than by change. Since the beginning of the republic Americans have defined progress by continuity. Settlers from all over the world came to America looking for the same thing—a new world. Although these newcomers had different ideas and their share of disagreement, for the most part, everyone wanted the same thing. Americans agreed that it was time for a government and it was time to stop immigration and developRead MoreEssay about Interpreting American Progressivism2954 Words   |  12 PagesProgressivism The period referred to as the Progressive Era in American history is one which historians often disagree over, and as in all areas of history, there are many theories surrounding the era which sometimes contradict each other. Historians are always aware of prominent theories within the field, and they often participate in an ongoing dialogue concerning their research. One of the first historians to make a major mark regarding the Progressive Era was Richard Hofstadter in his book The AgeRead MoreProgressivism Philosophy Of Education : Progressivism1566 Words   |  7 PagesProgressivism Philosophy of Education The philosophy of progressivism in the classroom is one that is student centered. Being developed in the nineteenth century, the progressivism philosophy is considered one of the more modern philosophies of teaching. Founded by George Sanders Pierce, William James and John Dewey, this philosophy believes in hands on, action oriented learning to achieve results (Sadovnik, Cookson, Semel, 2013). This philosophy believes that education transpires through questions

Henry Woronicz in the rain with Oregons own Renaissance man Essay Example For Students

Henry Woronicz: in the rain with Oregons own Renaissance man Essay Henry Woronicz is all wet. Literally. Hes sitting in the Oregon Shakespeare Festivals open-air theatre in the middle of a summer thunderstorm, getting drenched, watching a dozen soggy actors slosh through the opening scenes of As You Like It. It is opening night and the seats around him are full; the heavy drone of raindrops falling on hundreds of plastic ponchos drowns out the sound of the actors voices. A decision has to be made: To cancel or not to cancel? This is just one of the hundreds of decisions Woronicz will make this day, a not atypical day at the Oregon Shakespeare Festival in Ashland, Oreg. As the organizations new artistic director, Woronicz oversees more than 400 employees, nearly 1,000 volunteers, four theatres in two cities (an eight-month repertory season in Ashland, a six-month season in Portland) and an annual budget of over $11 million. You might think he would have to be a veteran administrator or numbers-cruncher to handle this load, but hes neither. Instead he is an actoran actor carefully refashioning himself into a new breed of actor-manager. If the actor-manager model can thrive anywhere in the American theatre today it should be at the OSF, which has a long history of performers at its helm. Angus Bowmer, who established the festival in 1935, was a noted Shakespearean, as was his successor, Jerry Turner, before he gave up acting to direct. Turner stepped down last year, after 20 years as producing and then artistic director. Enter Woronicz with 15 solid years of classical acting experience under his belt, and no intent to retire soon. He is currently considering taking another crack at the role of Hamlet in the summer of 1994probably his last, as he nears his 40s. Woronicz looks more like his actor-half than his manager-half: casual in his customary jeans and white sneakers, bearded, with a profile worthy of the noblest of Shakespeares kings. Sitting in his office just above the Ashland green, he relates the story of his professional life with actorly eloquence. After graduating from a small liberal arts college in Massachusetts in the mid-70s, Woronicz spent two years with an itinerant, seat-of-its-pants childrens theatre, writing scripts, making costumes, arranging bookingsand trotting the boards up to three times a day. Then he hooked up with the Boston Shakespeare Company, volunteering at first, but soon working for (minimal) pay. He stayed six years, gaining his first extended exposure to Shakespeare. I did something in the neighborhood of 20 Shakespeare plays with the company, Woronicz says. By the time I was 30, I had played Hamlet, Richard III, Petruchio, Leontes, Benedick, Banquo, Romeo a wide, wide variety of roles. We were doing 42 weeks of Shakespeare, six nights a week. Thats where I slowly evolved into a classical actor. Boston Shakespeare was in effect a graduate school for Woronicz, who had bypassed traditional actor-training programs. To this day, hands-on experience remains his preferred mode of learning. As he puts it, I learn best by doing. Thats really been the case with this job. Being an artistic directortheres no book for it, no school. You just kind of dive in. Winning over his critics Woronicz couldnt have known he would make such a big splash when he first arrived at OSF in 1984. That season he played Henry VIII and Autolycus in The Winters Tale to critical acclaim, but soon left to pursue opportunities at American Conservatory Theater in San Francisco. In 1986 he returned to OSF to act and to direct, signaling a career change that would be of momentous long-term importance to the institution. .ufe04ae164bd7ca96fdf1bde9f3cce876 , .ufe04ae164bd7ca96fdf1bde9f3cce876 .postImageUrl , .ufe04ae164bd7ca96fdf1bde9f3cce876 .centered-text-area { min-height: 80px; position: relative; } .ufe04ae164bd7ca96fdf1bde9f3cce876 , .ufe04ae164bd7ca96fdf1bde9f3cce876:hover , .ufe04ae164bd7ca96fdf1bde9f3cce876:visited , .ufe04ae164bd7ca96fdf1bde9f3cce876:active { border:0!important; } .ufe04ae164bd7ca96fdf1bde9f3cce876 .clearfix:after { content: ""; display: table; clear: both; } .ufe04ae164bd7ca96fdf1bde9f3cce876 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .ufe04ae164bd7ca96fdf1bde9f3cce876:active , .ufe04ae164bd7ca96fdf1bde9f3cce876:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .ufe04ae164bd7ca96fdf1bde9f3cce876 .centered-text-area { width: 100%; position: relative ; } .ufe04ae164bd7ca96fdf1bde9f3cce876 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .ufe04ae164bd7ca96fdf1bde9f3cce876 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .ufe04ae164bd7ca96fdf1bde9f3cce876 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .ufe04ae164bd7ca96fdf1bde9f3cce876:hover .ctaButton { background-color: #34495E!important; } .ufe04ae164bd7ca96fdf1bde9f3cce876 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .ufe04ae164bd7ca96fdf1bde9f3cce876 .ufe04ae164bd7ca96fdf1bde9f3cce876-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .ufe04ae164bd7ca96fdf1bde9f3cce876:after { content: ""; display: block; clear: both; } READ: NEA vetoes unleash protests, walkouts EssayWhen then-artistic director Turner announced his intent to step down, some members of OSFs board were reluctant to consider Woronicz for the job. He candidly admitted at the time that he had had minimal administrative experience, but eventually won over his critics with his enthusiasm and his commitment to the festivals traditions. I told them I was not interested in coming in and tearing apart the model. I think I represented change at a certain pace, within the structure that Angus Bowmer had created. As one might expect from an actor-manager, Woronicz envisions the OSF of the future as an artist-friendly place. The festival should be more than just a play factory, he insists. It should provide creative time for artists and artisans outside the rehearsal process. The models are the RSC, the Royal National, Theatre du Soleil, the Berliner Ensemblecompanies that invest the time to really work on their art. To that end he has supported the establishment of numerous actors studios, where company members can work with professionals on voice, movement, Shakespearean technique and so forth. Anything but boring Despite these advances, the selection of Woronicz as artistic director has been characterized by some in the profession as a conservative move by a board more interested in stability than in artistic risk taking. This interpretation has been fueled by the perception that OSFs critical reputation has lagged behind its popular success in recent years. As the Oregonians Bob Hicks told the Seattle Times, the OSF is one of the rare theatres that can wind up being too successful, pulling in big audiences but lacking that artistic edge that makes great drama. He added, Henry is well-liked and respected for what hes trying to do. But hes green as an artistic director, so well all just have to wait and see what happens. Many of Woroniczs colleagues are confident that the wait will be worthwhile. David Ira Goldstein, freshman artistic director at the Arizona Theatre Company in Tucson and Phoenix, says, What I find encouraging about Henry is that he is trying to empower actors. Hes dedicated to actor training, and has brought a spirit to the company thats delightful to see. Thus far, at least, no one can complain that Woroniczs brief reign has been boring. This past spring, he instigated a controversial shakeup of the festivals satellite theatre in Portland, bringing it more tightly under his control. And in June, he presided over the much ballyhooed opening of a $7.6-million addition to the festivals outdoor theatrethe institutions biggest capital project in 23 years. The newly renovated theatre was inaugurated on June 26, with a generally well-received production of Othello staged by Jerry Turner. The infamous underwater version of As You Like It flooded the stage the following Sunday. That night, Woronicz could be seen through the downpour conferring with people seated to his right and his left. Finally he rose and splashed up the aisle, signaling to actors and staff that the show would not go on. That was the last major decision he had to make that day. Worries about saturated costumes and ticket refunds would wait until the next morning. The OSFs new artistic director may be one of the last true Renaissance men in the American theatrehe acts; he directs; he manages one of the biggest theatrical institutions in the country. But even Henry Woronicz cant stop the rain.

The Third Gender Evolutionary explanation for Male Homosexuality Essay Example

The Third Gender Evolutionary explanation for Male Homosexuality Essay Fag, faggot, fairy, fart knocker, felcher, fruit, fuck face, pansy, pantywaist, pillow biter, poof, poove, pouf, queen, queer, shit-stabber and turd burglar: just some of the culture specific slang words still in use today to address homosexuals and male homosexuality. As cited in Buss (1994) Helena Cronin says, We are walking archives of ancestral wisdom and perhaps it is true that ancestral wisdom has little to do with homosexual behavior when looked at it from the perspective of Darwinian sexual selection. Nonetheless, with an ongoing global campaign for homosexual awareness it becomes, in my opinion, an important part of evolutionary psychology to address homosexualitys progression as a probable byproduct of sexual selection. Evolutionary Theorists across the globe struggle with the idea of homosexuality in context to Darwin especially due to irregularities in defining sexual preference. Ideally, all men ought to be heterosexual so that they may procreate and achieve fitness. It is unlikely that sexual sterilization would not only survive but also thrive in circumstances present today. Nonetheless, Homosexuality with all the derogatory terms language has cultivated exists and finds in its category a growing number of men. As Stephen Dawkins (2005) recently said, The problem with verifying evolution is not that there hasnt been enough time but that there has been too much time. When seen from the evolutionary psychologists point of view the possibility of homosexuality as a valuable instrument in developing mating behavior becomes more and more viable in lieu of its contradictory nature. In my paper I hope to argue that male homosexuality is actually an evolutionary tool for efficiency in sexual selection by bringing together various theories by Buss. We will write a custom essay sample on The Third Gender Evolutionary explanation for Male Homosexuality specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on The Third Gender Evolutionary explanation for Male Homosexuality specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on The Third Gender Evolutionary explanation for Male Homosexuality specifically for you FOR ONLY $16.38 $13.9/page Hire Writer What Men Want Why They Want it Evolutionarily, men have a vested interest in furthering their chances of producing offspring and thereby propagating their genetic information. For this purpose they have two main mating strategies: 1. Short Term Mating Strategy 2. Long Term Mating Strategy Short Term Mating Strategy involves the male to be active in casual sex relationships with many women. This strategy is used to make sure that his reproductive value would increase at least by an average. The second strategy is an evolved strategy that benefits men who invest time and resources in a woman who would depend on these resources for her better survival. It is with the help of the Long Term Mating Strategy that the man ensures the possibility of reproductive success through a contractual relationship with a woman e.g. marriage. Having said this, Buss insists that male homosexuality is an extension of mans evolutionary heterosexual behavior: both of short and long term mating strategies. The two men require similar characteristics in their mates e.g. youth, good looking and are identical in their mating strategies except for one, that the homosexual man is attracted to men instead of women. Hamer discussed this difference as a possibility for a gay gene in his 1993 study. Although McKnight has pointed out that even though with there being a genetic difference between male homosexuals and heterosexuals, it is still largely an area that needs further research. This indirect evidence of a genetic basis for at least some forms of male homosexuality is supported by three decades of research reporting chemical and anatomical differences between straight and gay men. (McKnight, 1997) On further experimentation, McKnight writes on Hamers theory of the gay gene, At this preliminary stage we have no found support for Hamers suggestion (McKnight Malcolm, 2000) He further states, Our analysis failed to find a distinctive reproductive pattern, which might emerge with a larger sample size, but if repeated would suggest that the genetic mechanism is autosomal. (McKnight Malcolm, 2000) Buss writes that, Many men who prefer women as mates may nonetheless substitute a man as a sex partner, either because of an inability to attract women or because of a temporary situational constraint that preludes access to women (Buss, 1994) This is true in the case of prisons or forcefully held captives but not always true of the large population of gay men in society today. Buss (1994) further continues that, Male homosexuals and male heterosexuals seem to have indistinguishable mating preferences, expect with respect to the sex of their preferred partner. Evolutionary Problem / Solution regarding Homosexuality There are two main evolutionary problems with homosexual behavior that emphasize its extinction. Still, keeping conflicting motives in mind between evolution and homosexuality, the gay male introduces himself as a tool for understanding evolutionary motivations. 1. Procreation With similar mating strategies between male heterosexuals and homosexuals, it becomes increasingly complicated to understand why the homosexual man has survived and continues to do so. The two men (straight gay) share in common certain characteristic requirements of their mates. The straight male can produce children and therefore increase his evolutionary fitness. On the other hand, the gay male cannot reproduce. There are obvious disadvantages of homosexuality that natural selection would eventually select out such as the inability to procreate. Evolutionary advantage works to increase the average growth of the species and the homosexual male cannot be used as a catalyst. Yet, according to the Census of 2001 there has been a rise of gay population across the United States. McKnight (2000) exclaims in his paper that there is a real puzzle here and it goes to the heart of sexuality as no sex equals no children. While sex has more purposes than reproduction, begetting offspring is the ultimate end game a relationship more clearly understood in an age of unreliable contraception. He calls this phenomenon Child Hunger. It would according to evolutionary theorists be baffling to understand homosexuality in face with the fact that it results in no children and therefore is not child hungry yet it not only exists but increases rapidly. Male homosexual orientation is particularly problematic as it is a behavior that is clearly a reproductive liability. (Weinrich, 1978 as cited in McKnight, 2000) 2. Sexual Variability The idea of normalcy in terms of sexual behavior globally has changed drastically over and over again through the course of history. The categorization of men as homosexuals and heterosexuals labels, confines naturally sexual deviations into one or the other group. That many men having homosexual experiences as part of their development was deeply disturbing to the mid twentieth century, does not disguise that similar studies report similar findings at the end of the millennium. Kinsey (Kinsey, Pomeroy and Martin 1948) may have lifted the lid on the realities of human sexual experience but a half-century of further research merely confirms how plastic our sexuality is. (McKnight, 2000) This plasticity of sexual behavior increases the likelihood that homosexual behavior although conflicting with evolutionary psychology indeed is a process of increasing sexual deviations and therefore the possibility of natural selection in sexual experience. Through gay behavior the human male is abl e to explore all possibilities of sexual behavior that would excite and entice him into an evolutionary advantage over men who are not as sexually active. Origins of Homosexuality According to Buss (1994), the origins of homosexuality remain a mystery. Yet, the alarming increase in males who prefer men as their mates seem as if the origins of homosexuality similar to that of heterosexuality is the same. Sexual selection provides for variants in sexuality not unlike natural selection. If you accept that human sexual orientation is diverse and variable and above all plastic, then there is a certain sympathy for Murphys view: It is hard to see that there is any reason to study the origins of behavior that is morally, medically, psychologically (and perhaps even religiously) aproblematic. (Murphy, 1990 as cited in McKnight, 2000) Nonetheless, evolutionary theorists have studied the origins of homosexuality in great detail attempting to find a key difference between straight and gay men. Biological Influences as origin of homosexuality: Alexander (2000) initiated research in finding structural and functional differences between homosexual and heterosexual males. He writes that Burnham in 1977 had noted that females have smaller brains than males and therefore women were less intellectual then men. Although it is true that male brains are somewhat larger than female brains, this is the first example of structural difference that does not evince a measurable behavior difference. (Alexander, 2000) Similarly, the fact that there might be some structural differences between straight and gay men it does not account for the fact that there would be core differences in sexual preferences. Alexander (2000) further noted that the Committee for the Study of Sex Variants in New York City in the 1930s studied a homosexual population using various psychological tests, hormonal measurements and physiological measurements of the genitalia and other body parts including skull circumference. The authors of the study realized that there was no conclusive proof that any individual may be a so called sex variant and or might be more prone to homosexual behavior than the next person. (Henry, 1948 as cited in Alexander, 2000) These inconclusive studies provided for further research that might shed light on biological aspects of homosexuality. The early 1990s was a remarkably productive period of time for research into sexual dimorphism of brain areas. (Alexander, 2000) If there would be any biological connective that was found then it would also be possible to understand the motivations for homosexuality and categorize it in terms of evolutionary advantage, if any, by studying the population. This was not the case. Although there were studies done by researchers such as Allen and Gorski in 1990 and 1991 Taken together, these finding indicate that sexually dimorphic structures can be found in many different areas of the brain. (Alexander, 2000) A foremost breakthrough in these studies was by Swaab and Hofman, 1990 in which distinct differences were noted. The Suprachiasmatic nucleus of vasopressin-containing neurons was double in homosexual men when compared to heterosexual males. (LeVay, 1991) Further studies compared Swaabs findings with that of Allen and Gorski that concluded that the anterior commissure (found to be sexually dimorphic larger in females) also was different according to sexual orientation such that it was larger in homosexual males compared with both heterosexual males and females. Since the homosexual group did not fall between or have identical size to the female group, this outcame gave rise to another working hypothesis of a third sex the gay sex. (Alexander, 2000) Nonetheless Breedloves 1997 study proved that this hypothesis was false. Breedlove concluded that there was no evidence that the outcome mentioned before was not an effect rather than a cause. It is possible that differences in sexual beh avior cause, rather than are cause by, differences in brain structure. (Breedlove, 1997) Since there is no actual biological root that explains homosexuality, it is possible that similar to heterosexuality, it was used as a tool to better achieve fitness. Male homosexuality, in my opinion can be explained in evolutionary terms as follows: 1. Sex used as a tool for reciprocal altruism Women have evolutionarily used sex as a means to get resources and guarantee a mate through promising sex. Homosexuality, similarly, in men can be used to coopt resources and guarantee a long term partner that would invest resources. 2. Adoption of Children Homosexual men are also an added advantage in a social structure that produces excess children with little life expectancy without adequate domestic care. They can provide as means of adoption and surrogate parents an alternative to what may be now considered a family. 3. Reduction of Same Sex Conflict Homosexual behavior might also be responsible for creating coalitions amongst men that would eventually decrease male male aggression and therefore increase evolutionary advantage for the species by an average. These three suppositions go without any data to support them and I would find it interesting to look at studies that would explore homosexuality as an added advantage for evolutionary success.