may establish output goals; determine financial constraints; monitor production and marketing; hire, assign, and supervise workers; determine crop transportation and storage requirements; and oversee maintenance of the property and equipment.

Working Conditions

The work of farmers and farm managers is often strenuous, their work hours are frequently long, and their days off during the planting, growing, and harvesting seasons are rare. Nevertheless, for those who enter farming, these disadvantages are outweighed by the opportunities for living in a rural area, working outdoors, being self-employed, and making a living working the land. Farmers and farm managers on crop farms usually work from sunrise to sunset during the planting and harvesting seasons. During the rest of the year they plan next season's crops, market their output, and repair machinery; some may earn additional income by working a second job off the farm.

On livestock producing farms, work goes on throughout the year. Animals, unless they are grazing, must be fed and watered every day, and dairy cows must be milked two or three times a day. Many livestock and dairy farmers monitor and attend to the health of their herds, which may include assisting birthing animals. Such farmers rarely get the chance to get away unless they hire an assistant or arrange for a temporary substitute.

Farmers who grow produce and perishables have different demands on their time. For example, organic farmers must maintain cover crops during the cold months, which keeps them occupied with farming beyond the typical growing season.

Farm work also can be hazardous. Tractors and other farm machinery can cause serious injury and workers must be constantly alert on the job. The proper operation of equipment and handling of chemicals is necessary to avoid accidents and protect the environment.

On very large farms, farmers spend substantial time meeting with farm managers or farm supervisors in charge of various activities. Professional farm managers overseeing several farms may divide their time between traveling to meet farmers or landowners and planning the farm operations in their offices. As farming practices and agricultural technology become more sophisticated, farmers and farm managers are spending more time in offices and at computers, where they electronically manage many aspects of their businesses. Some farmers also spend time at conferences, particularly during the winter months, trading information.

Employment

Farmers and farm managers held nearly 1.5 million jobs in 1998. About 88 percent were self-employed farmers. Most farmers manage crop production activities while others manage livestock and dairy production. A relatively small number were involved in agricultural services, such as contract harvesting and farm labor contracting.

The soil, topography of the land, and the climate of an area generally determine the type of farming done. For example, wheat, corn, and other grains are most efficiently grown on large farms on level land where large, complex machinery can be used. Thus, these crops are prevalent on the prairies and plains of Iowa, Illinois, Indiana, Nebraska, Ohio, Kansas, and southern Minnesota and Wisconsin. Crops requiring longer growing seasons, such as cotton, tobacco, and peanuts, are grown chiefly in the South. Most of the country's fruits and vegetables come from California, Texas, and Florida. Many dairy herds are found in the areas with good pasture land, such as Wisconsin, New York, and Minnesota. However, in recent years dairy farming has expanded rapidly in California, Arizona, and Texas.

Training, Other Qualifications, and Advancement Growing up on a family farm and participating in agricultural programs for young people (sponsored by the National Future Farmers of America Organization or the 4-H youth educational programs) are important sources of training for those interested in pursuing agriculture as a career. However, modern farming requires

increasingly complex scientific, business, and financial decisions. Therefore, even people who were raised on farms must acquire the appropriate education.

Not all farm managers grew up on farms. For these people, a bachelor's degree in business with a concentration in agriculture is important. In addition to formal education, they need several years of work experience in the different aspects of farm operations in order to qualify for a farm manager position.

Students should select the college most appropriate to their specific interests and location. In the United States, all State university systems have one land-grant university with a school of agriculture. Common programs of study include agronomy, dairy science, agricultural economics and business, horticulture, crop and fruit science, and animal science. For students interested in aquaculture, formal programs are available, and include coursework in fisheries biology, fish culture, hatchery management and maintenance, and hydrology. Whatever one's interest, the college curriculum should include courses in agricultural production, marketing, and economics.

Professional status can be enhanced through voluntary certification as an Accredited Farm Manager (AFM) by the American Society of Farm Managers and Rural Appraisers. Certification requires several years of farm management experience, the appropriate academic background a bachelor's degree or preferably a master's degree in a field of agricultural science and passing courses and examinations relating to business, financial, and legal aspects of farm management.

Farmers and farm managers need to keep abreast of continuing advances in farming methods both in the United States and abroad. Besides print journals that inform the agricultural community, the spread of the Internet and the World Wide Web allows quick access to the latest developments in areas such as agricultural marketing, legal arrangements, or growing crops, vegetables and livestock. Electronic mail, on-line journals and newsletters from agricultural organizations also speed the exchange of information directly between farming associations and individual farmers.

Farmers must also have enough technical knowledge of crops, growing conditions, and plant diseases to make decisions ensuring the successful operation of their farms. A rudimentary knowledge of veterinary science, as well as animal husbandry, is important for livestock and dairy farmers. Knowledge of the relationship between farm operations—for example, the use of pesticides—and environmental conditions is essential. Mechanical aptitude and the ability to work with tools of all kinds are also valuable skills for the operator of a small farm, who often maintains and repairs machinery or farm structures.

Farmers and farm managers need the managerial skills necessary to organize and operate a business. A basic knowledge of accounting and bookkeeping is essential in keeping financial records, while a knowledge of credit sources is vital for buying seed, fertilizer, and other inputs necessary for planting. Farmers and farm managers must also be familiar with complex safety regulations and requirements of governmental agricultural support programs. Computer skills are increasingly important, especially on large farms, where computers are widely used for recordkeeping and business analysis. For example, some farmers use personal computers to access the Internet to get the latest information on prices of farm products and other agricultural news.

High school training should include courses in mathematics and biology and other life sciences. Completion of a 2-year and preferably a 4-year bachelor's degree program in a college of agriculture is becoming increasingly important. But even after obtaining formal education, novices may need to spend time working under an experienced farmer to learn how to put to practice the skills learned through academic training. A small number of farms offer, on a formal basis, apprenticeships to help young people acquire such practical skills.

Job Outlook

The expanding world population is increasing the demand for food and fiber. Demand for U.S. agricultural exports of beef, poultry, and feed grain is expected to grow in the long run as developing nations improve their economies and personal incomes. However, increasing

productivity in the highly efficient U.S. agricultural production industry is expected to meet domestic consumption needs and export requirements with fewer workers. Employment of farmers and farm managers is expected to continue to decline through the year 2008. The overwhelming majority of job openings will result from the need to replace farmers who retire or leave the occupation for economic or other reasons.

Market pressures will continue the long-term trend toward consolidation into fewer and larger farms over the 1998-2008 period, further reducing the number of jobs for farmers and farm managers. Some farmers acquire farms by inheritance; however, purchasing a farm or additional land is expensive and requires substantial capital. In addition, sufficient funds are required to withstand the adverse effects of climate and price fluctuations upon farm output and income and to cover operating costs-livestock, feed, seed, and fuel. Also, the complexity of modern farming and keen competition among farmers leaves little room for the marginally successful farmer.

Despite the expected continued consolidation of farm land and the projected decline in overall employment of farmers and farm managers, an increasing number of small-scale farmers have developed successful market niches that involve personalized, direct contact with their customers. Many are finding opportunities in organic food production, as more consumers demand food grown without pesticides or chemicals. Others use farmers' markets that cater directly to urban and suburban consumers, allowing the farmers to capture a greater share of consumers' food dollar. Some small-scale farmers, such as some dairy farmers, belong to collectively owned marketing cooperatives that process and sell their product. Other farmers participate in Community Supported Agriculture cooperatives that allow consumers to directly buy a share of the farmer's harvest.

Aquaculture should also continue to provide some new employment opportunities over the 1998-2008 period. Overfishing has resulted in declining ocean catches, and the growing demand for certain seafood items such as shrimp, salmon, and catfish-has spurred the growth of aquaculture farms. Aquaculture output increased strongly between 1983 and the mid-1990s. Efforts to produce more farmraised fish and shellfish should continue to increase in response to demand growth.

Earnings

Farmers' incomes vary greatly from year to year because prices of farm products fluctuate depending upon weather conditions and other factors that influence the amount and quality of farm output and the demand for those products. A farm that shows a large profit in one year may show a loss in the following year. Under the 1996 Farm Act, Federal Government subsidy payments, which have traditionally shielded some grain producers from the ups and downs of the market, were set at fixed levels regardless of yields or prices. Consequently, these farmers may experience more income variability from year to year than in the past. The Act also phases out price supports for dairy farmers, and may result in lower incomes for dairy producers. Many farmers-primarily operators of small farms-have income from off-farm business activities, often greater than that of their farm income.

Full-time, salaried farm managers, with the exception of horticultural managers, had median weekly earnings of $447 in 1998. The middle half earned between $302 and $619. The highest paid 10 percent earned more than $852 and the lowest paid 10 percent earned less than $220. Horticultural specialty farm managers generally earn considerably more.

Farmers and self-employed farm managers make their own provisions for benefits. As members of farm organizations, they may derive benefits such as group discounts on health and life insurance premiums.

Related Occupations

Farmers and farm managers strive to improve the quality of agricultural products and the efficiency of farms. Workers with similar functions include agricultural engineers, animal breeders, animal scientists, county agricultural agents, dairy scientists, extension service

specialists, feed and farm management advisors, horticulturists, plant breeders, and poultry scientists.

Sources of Additional Information

For general information about farming and agricultural occupations,

contact:

Center for Rural Affairs, P.O. Box 46, Walthill, NE 68067.

For information about certification as an accredited farm manager,

contact:

☛ American Society of Farm Managers and Rural Appraisers, 950 Cherry St., Suite 508, Denver, CO 80222. Internet: http://www.agri-associations.org

For information on aquaculture, education, training, or Community Supported Agriculture, contact:

Alternative Farming System Information Center (AFSIC), National Agricultural Library USDA, 10301 Baltimore Ave., Room 304, Beltsville, MD 20705-2351. Internet: http://www.nal.usda.gov/afsic

☛ Appropriate Technology Transfer for Rural Areas, P.O. Box 3657, Fayetteville, AR 72702. Internet:

http://www.attra.org/attra-pub/atmatlst.html#resource

For general information about farm occupations, opportunities, and 4-H activities, contact your local county extension service office.

Financial Managers

(O*NET 13002A and 13002B)

Significant Points

A bachelor's degree in finance, accounting, or related field is the minimum academic preparation, but many employers increasingly seek graduates with a master's degree and a strong analytical background.

The continuing need for skilled financial managers will spur average employment growth.

Nature of the Work

Almost every firm, government agency, and organization has one or more financial managers who oversee the preparation of financial reports, direct investment activities, and implement cash management strategies. As computers are increasingly used to record and organize data, many financial managers are spending more time developing strategies and implementing the long-term goals of their organization.

The duties of financial managers vary with their specific titles, which include chief financial officer, vice president of finance, controller, treasurer, credit manager, and cash manager. Chief financial officers (CFOs), for example, are the top financial executives of an organization. They oversee all financial and accounting functions and formulate and administer the organization's overall financial plans and policies. In small firms, CFOs usually handle all financial management functions. In large firms, they direct these activities through other financial managers who head each financial department.

Controllers direct the preparation of financial reports that summarize and forecast the organization's financial position, such as income statements, balance sheets, and analysis of future earnings or expenses. Controllers are also in charge of preparing special reports required by regulatory authorities. Often, controllers oversee the accounting, audit, and budget departments. Treasurers and finance officers direct the organization's financial goals, objectives, and budgets. They oversee the investment of funds and manage associated risks, supervise cash management activities, execute capital-raising strategies to support a firm's expansion, and deal with mergers and acquisitions.

Cash managers monitor and control the flow of cash receipts and disbursements to meet the business and investment needs of the firm. For example, cash flow projections are needed to determine whether loans must be obtained to meet cash requirements or whether surplus cash should be invested in interest-bearing instruments. Risk

and insurance managers oversee programs to minimize risks and losses that may arise from financial transactions and business operations undertaken by the institution. They also manage the organization's insurance budget. Credit managers oversee the firm's issuance of credit. They establish credit rating criteria, determine credit ceilings, and monitor the collections of past due accounts. Managers specializing in international finance develop financial and accounting systems for the banking transactions of multinational organizations.

Financial institutions, such as commercial banks, savings and loan associations, credit unions, and mortgage and finance companies, employ additional financial managers, often with the title Vice President. These executives oversee various functions, such as lending, trusts, mortgages, and investments, or programs, including sales, operations, or electronic financial services. They may be required to solicit business, authorize loans, and direct the investment of funds, always adhering to Federal and State laws and regulations.

Branch managers of financial institutions administer and manage all the functions of a branch office, which may include hiring personnel, approving loans and lines of credit, establishing a rapport with the community to attract business, and assisting customers with account problems. Financial managers who work for financial institutions must keep abreast of the rapidly growing array of financial services and products.

In addition to the general duties described above, all financial managers perform tasks unique to their organization or industry. For example, government financial managers must be experts on the government appropriations and budgeting processes, whereas health care financial managers must be knowledgeable about issues surrounding health care financing. Moreover, financial managers must be aware of special tax laws and regulations that affect their industry.

Areas in which financial managers are playing an increasingly important role involve mergers and consolidations and global expansion and financing. These developments require extensive specialized knowledge on the part of the financial manager to reduce risks and maximize profit. Financial managers are increasingly hired on a temporary basis to advise senior managers on these and other matters. In fact, some firms contract out all accounting and financial functions to companies that provide these services.

The role of financial manager, particularly in business, is changing in response to technological advances that have significantly reduced

the amount of time it takes to produce financial reports. Financial managers now perform more data analysis and use it to offer ideas to senior managers on how to maximize profits. They often work on teams acting as business advisors to top management. Financial managers need to keep abreast of the latest computer technology in order to increase the efficiency of their firm's financial operations.

Working Conditions

Financial managers work in comfortable offices, often close to top managers and to departments that develop the financial data these managers need. They typically have direct access to state-of-the-art computer systems and information services. Financial managers commonly work long hours, often up to 50 or 60 per week. They are generally required to attend meetings of financial and economic associations and may travel to visit subsidiary firms or meet customers.

Employment

Financial managers held about 693,000 jobs in 1998. Although these managers are found in virtually every industry, more than a third were employed by services industries, including business, health, social, and management services. Nearly 3 out of 10 were employed by financial institutions, such as banks, savings institutions, finance companies, credit unions, insurance companies, securities dealers, and real estate firms.

Training, Other Qualifications, and Advancement

A bachelor's degree in finance, accounting, economics, or business administration is the minimum academic preparation for financial managers. However, many employers increasingly seek graduates with a master's degree, preferably in business administration, economics, finance, or risk management. These academic programs develop analytical skills and provide knowledge of the latest financial analysis methods and technology.

Experience may be more important than formal education for some financial manager positions-notably branch managers in banks. Banks typically fill branch manager positions by promoting experienced loan officers and other professionals who excel at their jobs. Other financial managers may enter the profession through formal management trainee programs offered by the company.

Continuing education is vital for financial managers, reflecting the growing complexity of global trade, shifting Federal and State laws and regulations, and a proliferation of new, complex financial instruments. Firms often provide opportunities for workers to broaden their knowledge and skills by encouraging employees to take graduate courses at colleges and universities or attending conferences related to their specialty. Financial management, banking, and credit union associations, often in cooperation with colleges and universities, sponsor numerous national and local training programs. Persons enrolled prepare extensively at home, then attend sessions on subjects such as accounting management, budget management, corporate cash management, financial analysis, international banking, and information systems. Many firms pay all or part of the costs for those who successfully complete courses. Although experience, ability, and leadership are emphasized for promotion, advancement may be accelerated by this type of special study.

In some cases, financial managers may also broaden their skills and exhibit their competency in specialized fields by attaining professional certification. For example, the Association for Investment Management and Research confers the Chartered Financial Analyst designation on investment professionals who have a bachelor's degree, pass three test levels, and meet work experience requirements. The National Association of Credit Management administers a threepart certification program for business credit professionals. Through a combination of experience and examinations, these financial managers pass through the level of Credit Business Associate, to Credit Business Fellow, and finally to Certified Credit Executive. The Treasury Management Association confers the Certified Cash Manager

credential on those who have 2 years of relevant experience and pass an exam, and the Certified Treasury Executive designation on those who meet more extensive experience and continuing education requirements. More recently, the Association of Government Accountants has begun to offer the Certified Government Financial Manager certification to those who have the appropriate education and experience and who pass three examinations. Financial managers who specialize in accounting may earn the Certified Public Accountant (CPA) or Certified Management Accountant (CMA) designations. (See the Handbook statement on accountants and auditors.)

Candidates for financial management positions need a broad range of skills. Interpersonal skills are increasingly important because these jobs involve managing people and working as part of a team to solve problems. Financial managers must have excellent communication skills to explain complex financial data. Because financial managers work extensively with various departments in their firm, a broad overview of the business is essential.

Financial managers should be creative thinkers and problem solvers, applying their analytical skills to business. They must be comfortable with computer technology. As financial operations are increasingly affected by the global economy, they must have knowledge of international finance; even a foreign language may be important.

Because financial management is critical for efficient business operations, well-trained, experienced financial managers who display a strong grasp of the operations of various departments within their organization are prime candidates for promotion to top management positions. Some financial managers transfer to closely related positions in other industries. Those with extensive experience and access to sufficient capital may start their own consulting firms.

Job Outlook

The outlook for financial managers is good for those with the right skills. Expertise in accounting and finance is fundamental, and a master's degree enhances one's job prospects. Strong computer skills and knowledge of international finance are important, as are excellent communication skills as the job increasingly involves working on strategic planning teams. Mergers, acquisitions, and corporate downsizing will continue to adversely affect employment of financial managers, but growth of the economy and the need for financial expertise will keep the profession growing about as fast as the average for all occupations through 2008.

The banking industry, which employs the most financial managers, is expected to continue to consolidate and reduce the number of financial managers. Employment of bank branch managers, in particular, will grow very little or not at all as banks open fewer branches and promote electronic and Internet banking to cut costs. In contrast, the securities and commodities industry will hire more financial managers to handle increasingly complex financial transactions and manage investments. Financial managers are being hired throughout industry to manage assets and investments, handle mergers and acquisitions, raise capital, and assess global financial transactions. Risk managers, who assess risks for insurance and investment purposes, are in especially great demand.

Some financial managers may be hired on a temporary basis to see a company through a short-term crisis or to offer suggestions for boosting profits. Other companies may contract out all accounting and financial operations. Even in these cases, however, financial managers may be needed to oversee the contracts.

Computer technology has reduced the time and staff required to produce financial reports. As a result, forecasting earnings, profits, and costs, and generating ideas and creative ways to increase profitability will become the major role of corporate financial managers over the next decade. Financial managers who are familiar with computer software and applications that can assist them in this role will be needed.

Earnings

Median annual earnings of financial managers were $55,070 in 1998. The middle 50 percent earned between $38,240 and $83,800. The lowest 10 percent had earnings of less than $27,680, while the top 10

According to a 1999 survey by Robert Half International, a staffing services firm specializing in accounting and finance, salaries of assistant controllers and treasurers varied from $42,700 in the smallest firms to $84,000 in the largest firms; corporate controllers earned between $47,500 and $141,000; and chief financial officers and treasurers earned from $65,000 to $319,200. Salaries are generally 10 percent higher for those with a graduate degree or Certified Public Accountant or Certified Management Accountant designation.

The results of the Treasury Management Association's 1999 compensation survey are presented in table 1. The earnings listed in the table represent total compensation, including bonuses and deferred compensation.

Sources of Additional Information

For information about financial management careers, contact:

American Bankers Association, 1120 Connecticut Ave. NW., Washington, DC 20036. Internet: http://www.aba.com

Financial Management Association International, College of Business Administration, University of South Florida, Tampa, FL 33620-5500. Internet: http://www.fma.org

☛ Financial Executives Institute, 10 Madison Ave., P.O. Box 1938, Morristown, NJ 07962-1938. Internet: http://www.fei.org

For information about financial careers in business credit management; the Credit Business Associate, Credit Business Fellow, and Certified Credit Executive programs; and institutions offering graduate courses in credit and financial management, contact:

National Association of Credit Management, Credit Research Foundation, 8840 Columbia 100 Parkway, Columbia, MD 21045-2158. Internet: http://www.nacm.org

For information about careers in treasury and financial management and the Certified Cash Manager and Certified Treasury Executive programs, contact:

☛ Treasury Management Association, 7315 Wisconsin Ave., Suite 600 West, Bethesda, MD 20814. Internet: http://www.tma-net.org

For information about the Chartered Financial Analyst program, contact:

Association for Investment Management and Research, P.O. Box 3668, Charlottesville, VA 22903. Internet: http://www.aimr.org

For information about the Certified Government Financial Manager designation, contact:

Association for Government Accountants, 2208 Mount Vernon Ave., Alexandria, VA 22301-1314. Internet: http://www.agacgfm.org

Funeral Directors and Morticians

(O*NET 39011 and 39014)

Significant Points

Job opportunities should be good, but mortuary science graduates may have to relocate to find jobs as funeral directors.

Funeral directors must be licensed by their State.

Nature of the Work

Funeral practices and rites vary greatly among various cultures and religions. Among the many diverse groups in the United States, funeral practices usually share some common elements: Removal of the deceased to a mortuary, preparation of the remains, performance of a ceremony that honors the deceased and addresses the spiritual needs of the family, and the burial or destruction of the remains. Funeral directors arrange and direct these tasks for grieving families.

Funeral directors also are called morticians or undertakers. This career may not appeal to everyone, but those who work as funeral directors take great pride in their ability to provide efficient and appropriate services. They also comfort the family and friends of the deceased.

Funeral directors arrange the details and handle the logistics of funerals. They interview the family to learn what they desire with regard to the nature of the funeral, the clergy members or other persons who will officiate, and the final disposition of the remains. Sometimes the deceased leaves detailed instructions for their own funerals. Together with the family, funeral directors establish the location, dates, and times of wakes, memorial services, and burials. They arrange for a hearse to carry the body to the funeral home or mortuary.

Funeral directors also prepare obituary notices and have them placed in newspapers, arrange for pallbearers and clergy, schedule the opening and closing of a grave with the cemetery, decorate and prepare the sites of all services, and provide transportation for the remains, mourners, and flowers between sites. They also direct preparation and shipment of remains for out-of-State burial.

Most funeral directors also are trained, licensed, and practicing embalmers. Embalming is a sanitary, cosmetic, and preservative process through which the body is prepared for interment. If more than 24 hours elapses between death and interment, State laws usually require that the remains be refrigerated or embalmed.

The embalmer washes the body with germicidal soap and replaces the blood with embalming fluid to preserve the body. Embalmers may reshape and reconstruct disfigured or maimed bodies using materials, such as clay, cotton, plaster of Paris, and wax. They also may apply cosmetics to provide a natural appearance, and then dress the body and place it in a casket. Embalmers maintain records such as embalming reports, and itemized lists of clothing or valuables delivered with the body. In large funeral homes, an embalming staff of two or more embalmers, plus several apprentices, may be employed.

Funeral services may take place in a home, house of worship, funeral home or at the gravesite or crematory. Services may be nonreligious, but

Funeral directors explain burial options and arrange the details of funerals with clients.

often they reflect the religion of the family, so funeral directors must be familiar with the funeral and burial customs of many faiths, ethnic groups, and fraternal organizations. For example, members of some religions seldom have the bodies of the deceased embalmed or cremated.

Burial in a casket is the most common method of disposing of remains in this country, although entombment also occurs. Cremation, which is the burning of the body in a special furnace, is increasingly selected because it can be more convenient and less costly. Cremations are appealing because the remains can be shipped easily, kept at home, buried, or scattered. Memorial services can be held anywhere, and at any time, sometimes months later when all relatives and friends can get together. Even when the remains are cremated, many people still want a funeral service. A funeral service followed by cremation need not be any different from a funeral service followed by a burial. Usually cremated remains are placed in some type of permanent receptacle, or urn, before being committed to a final resting place. The urn may be buried, placed in an indoor or outdoor mausoleum or columbarium, or interred in a special urn garden that many cemeteries provide for cremated remains.

Funeral directors handle the paper work involved with the person's death, such as submitting papers to State authorities so that a formal certificate of death may be issued and copies distributed to the heirs. They may help family members apply for veterans' burial benefits, and notify the Social Security Administration of the death. Also, funeral directors may apply for the transfer of any pensions, insurance policies, or annuities on behalf of survivors.

Funeral directors also prearrange funerals. Increasingly, they arrange funerals in advance of need to provide peace of mind by ensuring that the client's wishes will be taken care of in a way that is satisfying to the person and to those who will survive.

Most funeral homes are small, family-run businesses, and the funeral directors either are owner-operators or employees of the operation. Funeral directors, therefore, are responsible for the success and the profitability of their businesses. Directors keep records of expenses, purchases, and services rendered; prepare and send invoices for services; prepare and submit reports for unemployment insurance; prepare Federal, State, and local tax forms; and prepare itemized bills for customers. Funeral directors increasingly are using computers for billing, bookkeeping and marketing. Some are beginning to use the Internet to communicate with clients who are pre-planning their funerals, or to assist clients by developing electronic obituaries and guest books.Directors strive to foster a cooperative spirit and friendly attitude among employees and a compassionate demeanor towards the families. A growing number of funeral directors also are involved in helping individuals adapt to changes in their lives following a death through post-death support group activities.