The Question of Freedom in America :: Argumentative Persuasive Essays

The United States democratic system embraces its numerous obligations in a manner which promotes a comfortable and efficacious society in which the citizens may embark on everyday life knowing that the government is continually engrossed in performi ng its duties to protect and hold back the rights of the people. Although suicide is illegal, the government must recognize the trauma of those who argon terminally ill in order to maintain a fair and equal democracy. By weighing these ideas and recognizing the dignity of an individual along with the law, government attempts to provide a suitable life for all. Through combined efforts of freedom of expression and censorship, liberty is maintained, because some(prenominal) the speakers and the listeners rights are re spected. The government recognizes that all human life is precious and, therefore it does its best to enable each individual the ability to gain their craved position in life throug the help of social services. A position not necessarily of vast wealt h, but one in which a individual may feel content and gratified. Jefferson envisioned such cases as above long before they were contemplated it is through the Declaration of Independence in 1776, he reflected his strong, able beliefs (Jeffers on 615). Of the most important part of Jeffersons philosophy is the following quote All men are created equal, they are endowed by their creator with true unalienable rights among these are life, liberty and the pursuit of happiness. To secure these rights governments are instituted, deriving their powers from the consent of the governed. Whenever any form of government becomes destructive of these ends, it is the right of the people to convert it. (616) In accordance with the remainder of the Declaration of Independence, this statement has been the basis of both human rights and overall justice in American democracy. Because there is a league between the government and the people in t he U nited States, society has improved in every aspect. The government recognizes and embraces responsibility, knowing that the citizens may control their own lives without harming others. Likewise, individuals are given the ability and courage to pursue a joyful life. Hence, people are free to express themselves with all intention towars respecting individual freedom of others.

Plato: Patriot Or Dissident :: essays research papers

Plato, the Greek philosopher is considered to be one of the greatest thinkers in history and is called by one scholar the straits through which all western thought flows. In his book The Republic he outlines what the perfect city-state would look like and how it would operate. Along his path of reason he makes no attempt to hide his disdain for other political systems. That includes democracy, a system he does not seem to agree with.In fact, from what I read, Plato patently disagrees with democracy and its principals. Plato ranks democracy fourth out of what he considers to be the five major constitutions. Just b arely ahead of tyranny He even ranks it hobo oligarchy a constitution that he himself states in 552a of The Republic is the first kind of city to admit the greatest of all evils Why does he believe this? are all the freedom loving Americans with red, white, and blue bumper stickers on their gas guzzling cars wrong? If so, what are they missing?To understand Platos claim that democracy is zero but a stopgap on the way to tyranny one must first understand Platos viewpoint. Plato is credited with developing a school day of thought called Platonic Idealism. Platonic Idealism is based upon the assumption that the essence of the qualities you predicate to things is eternal. Examples of that are ideas such as justice, piety or equality. While we whitethorn not be able to readily define them we all know what they are and can identify them when seen. Plato contends that only through philosophy can we elicit those essences in language. Plato translates his assumption to mean there is something inside each and every person that is the same, it comes inborn, and contains those eternal principals. That inborn intellectual part of every person is what Plato calls the soul. Souls are like those ideas or essences they are eternal. However, if everybody has this greatest truth that is called a soul inside them, why do people do stupid selfish things or even mak e mistakes at all? Platos explanation is that the material part of us, the body stops the intellectual part from exercising the knowledge it has. The parity that Plato uses is that of a clouded eye. It goes that the soul is like an eye that can see those eternal ideas and truths but the body and its desires cloud the view.

The Purpose of the Federal Reserve System Essay -- The Fed and the Eco

Over the past few years we have agnise the impact that the federal Government has on our economy, yet we never knew enough about the subject to understand why. While taking this Economics course it has brought so many things to our attention, especially since we see inflation, gas prices, unemployment and vex pass judgment on the rise. It has given us a better understanding of the effect of the Government on the economy, the stock market, the interest rates, etc. Since the Federal Government has such a control over our Economy, we decided to tackle the subject of the Federal Reserve governing body and try to get a better understanding of the history, the structure, and the monetary policy of the power that it holds. The Federal Reserve System is the central banking authority of the United States. It acts as a fiscal agent for the United States government and is custodian of the reserve accounts of commercial banks, makes loans to commercial banks, and is authorized to issue Fede ral Reserve notes that constitute the ideal supply of paper currency of the country. Created by the Federal Reserve Act of 1913, it is comprised of 12 Federal Reserve banks, the Federal Open Market Committee, and the Federal consultative Council, and since 1976, a Consumer Advisory Council which includes several thousand member banks. The board of Governors of the Federal Reserve System determines the reserve requirements of the member banks within statutory limits, reviews and determines the discount rates established pursuant to the Federal Reserve Act to serve the public interest it is governed by a board of nine directors, six of whom are elect by the member banks and three of whom are appointed by the Board of Governors of the Federal Reserve System. The Federal Reserve banks are located in Boston, pertly York, Philadelphia, Chicago, San Francisco, Cleveland, Richmond, Atlanta, Saint Louis, Minneapolis, Kansas City and Dallas. The Federal Open Market Committee, consisting o f the seven members of the Board of Governors and five members elected by the Federal Reserve banks, is responsible for the determination of Federal Reserve Bank policy in the purchase and sale of securities on the open market. The Federal Advisory Council, whose role is purely advisory, consists of 12 members if they meet social rank qualifications. The Federal Reserve System exercises its regulatory powers in seve... ...erve. We feel that the latter is on the radical side of thinking, and that overall the Federal Reserve has the best interest of the nation and international economy in all their decisions regarding the increases in interest rates, etc. Since the onset of the Federal Reserve we have not gone into a major depression, and over a course of time there give be times when our economy will peak and boom and the Fed will feel that it is time to slow the economy by raising the rates. BibliographyFED 101 Hosted by The Federal Reserve Bank of Kansas City. http//www.kc.frb.o rg/fed101Friedman, Milton and Jacobson Schwartz, Anna. A Monetary history of the United States, 1867-1960. Princeton, 1963Hailstones, Thomas and Rothwell, John. Managerial Economics, 1993. Prentice Hall, 1993Metzler, Allan H. A History of the Federal Reserve, Vol I and II. University Press Books, 2002National Information Center for the Federal Reserve System. http//www.ffiec.gov/nicRabboh, wharfage and Bartson, Ronald J. Principles of Economics. Pearson, 2002The Federal Reserve Board. http//www.federalreserve.govThe Federal Reserve System Online. http//www.federalreserveonline.org

Leadership Development Article Analysis Essay -- Article Analysis Lead

Groves, K. S. 2007. Integrating leadership development and succession planning best practices. Journal of Management Development, 26(3) 239-260.Summary This member begins by informing the reader of various leadership development altercates that organizations of all sizes and industries encounter. Due to a lack of understanding the importance of best practice leadership, organizations can critically equipment casualty their future success. The author points out those depriving high- likely candidates of critical work experience will ultimately create shortfalls for employees to attain senior-level positions once the current CEOs are retired. On top of that, remaining deficient in the resources necessary for employee development, and the inability to adapt to a rapidly aging workforce, in like manner creates underperformance for employees. These processes include mentoring, networking and action learning. Therefore, the purpose of this article is to better understand how organiz ations can implement these processes effectively in the healthcare industry. OutlineI.The author begins by presenting workforce statistics that pose a severe challenge as the baby boomer generation retires and far fewer college-educated workers are prepared to replace them (240).a.A lack of personal networks and mentoring programs decreases morale therefore, employees do non completely understand what it takes to be successful in their roles. b.Companies are successful to the extent that they have leaders at all levels of the organization.(241)c.Career advancement challenges for women and good deal of color are also present in corporate environments that discourage networking opportunities and/or promote stereotyping. i.Therefore, in this sect... ...rm benefits are exceptionally plentiful. Secondly, I learned that it is also beneficial for employees to have multiple mentors within the organization. Since the beginning of my employment, I only call one of my co-workers my mento r, and thats simply because I feel a great confidence when relying on him for support and guidance in the workplace. After reading this article, I am more prone to seek other individuals that have the potential to provide their distinctive opinions.Lastly, I learned that there is a greater outcome from employees who participate in workshops facilitated from their senior executives. I undergo a carry on of training at HMA and some of the seminars are proctored by senior management. After reading this article, and looking back on the few seminars taught by upper management, I can agree that I was more focused and motivated to learn.

History of the Computer :: Computers Technology Historical Essays

History of the ComputerCOMPUTERGenerally, a computer is any device that can perform numerical Calculations --even an adding machine, an abacus, or a slide rule. Currently, however, the landmark usually refers to an electronic device that can use a list of instructions, called a program, to perform calculations or to lineage, manipulate, and retrieve information. Todays computers are marvels of miniaturization. Machines that once weighed 30 dozens and occupied warehouse-size rooms now may weigh as little as three pounds (1.4 kilograms) and can be carried in a suit pocket. The bosom of todays computers are integrated circuits (ICs), sometimes called microchips, or simply chips. These tiny silicon wafers can contain millions of microscopic electronic components and are designed for many specialized operations some control an entire computer (CPU, or central processing unit, chips) some perform millions of mathematical operations per second (math oprocessors) others can store mor e than 16 million characters of information at one time (memory chips). In 1953 there were only about 100 computers in use in the entire world. Today hundreds of millions of computers form the core of electronic products, and more than 110 million programmable computers are being used in homes, businesses, government offices, and universities for almost all(prenominal) conceivable purpose. Computers come in many sizes and shapes. Special-purpose, or dedicated, computers are designed to perform specific tasks. Their operations are limited to the programs built into their microchips. These computers are the backside for electronic calculators and can be found in thousands of other electronic products, including digital watche (controlling timing, alarms, and displays), cameras (monitoring shutter speeds and aperture settings), and automobiles (controlling fuel injection, heating, and air conditioning and monitoring hundreds of electronic sensors). general computers, such as p ersonal computers and business computers, are much more versatile because they can accept new sets of instructions. Each new set of instructions, or program, enables the same computer to perform a different type of operation. For example, one program lets the computer act like a word processor, another lets it tell apart inventories, and yet another transforms it into a video game. Although some general-purpose computers are as small as pocket radios, the smallest pattern of fully functional, self-contained computers is the class called notebook computers. These usually consist of a CPU, data-storage devices called disk drives, a liquid-crystal display (LCD), and a full-size keyboard--all housed in a single unit small nice to fit into a briefcase.

History of the Computer :: Computers Technology Historical Essays

History of the ComputerCOMPUTERGenerally, a computer is any device that can perform numerical Calculations --even an adding machine, an abacus, or a slide rule. Currently, however, the experimental condition usually refers to an electronic device that can use a list of instructions, called a program, to perform calculations or to memory board, manipulate, and retrieve information. Todays computers are marvels of miniaturization. Machines that once weighed 30 wads and occupied warehouse-size rooms now may weigh as little as three pounds (1.4 kilograms) and can be carried in a suit pocket. The emotional state of todays computers are integrated circuits (ICs), sometimes called microchips, or simply chips. These tiny silicon wafers can contain millions of microscopic electronic components and are designed for many ad hoc operations some control an entire computer (CPU, or central processing unit, chips) some perform millions of mathematical operations per second (math oprocessors) others can store more than 16 million characters of information at one time (memory chips). In 1953 there were only about 100 computers in use in the entire world. Today hundreds of millions of computers form the core of electronic products, and more than 110 million programmable computers are being used in homes, businesses, government offices, and universities for almost all conceivable purpose. Computers come in many sizes and shapes. Special-purpose, or dedicated, computers are designed to perform specific tasks. Their operations are limited to the programs built into their microchips. These computers are the theme for electronic calculators and can be found in thousands of other electronic products, including digital watche (controlling timing, alarms, and displays), cameras (monitoring shutter speeds and aperture settings), and automobiles (controlling fuel injection, heating, and air conditioning and monitoring hundreds of electronic sensors). general computers, su ch as personal computers and business computers, are much more versatile because they can accept new sets of instructions. Each new set of instructions, or program, enables the same computer to perform a different type of operation. For example, one program lets the computer act like a word processor, another lets it set inventories, and yet another transforms it into a video game. Although some general-purpose computers are as small as pocket radios, the smallest kinfolk of fully functional, self-contained computers is the class called notebook computers. These usually consist of a CPU, data-storage devices called disk drives, a liquid-crystal display (LCD), and a full-size keyboard--all housed in a single unit small comely to fit into a briefcase.

Democrats and Republicans

Aida Krafess Rosie Branciforte ENC 1101 April 8, 2013 Democrats and Republicans The United States of America is cognize to have two study political parties. The Republican c entirelyer and the antiauthoritarian one. Both parties are establish on views and principles being completely opposites of each other. The Republican party is known to be a conservative party, while the democratic party is known to be liberal. Two concepts that are opposites to each other.The democratic party go out most surely convince the major(ip)ity of the people that it is the ideal party to remain in office because it promotes stinting equality, it advocates civil rights and exclusive freedom, and because it is a liberal party. The two major U. S political parties have different policies and views. These two parties being Democrats and Republicans. Economically, republicans promote more equality because their taxes are the same for everyone. This means that taxes should non be higher(prenominal) fo r people with a higher income or lower for people with a lower income.They excessively call spur that by minimizing government spending they would be equal to balance their bud bring on. Republicans also support the constitution to the highest degree. They are convinced that its laws are flawless, and want the constitution to become the base of U. S law, and do not believe in the majority rule. A rule that enounces that the vote of of the majority of the people should either make or banish a law. Republicans are also known to be conservatives. The excogitate conservative is defined as the holding to traditional attitudes and value and being cautious about change or innovations.Republicans would very much like to live their lives the way the founding fathers of America had without having to go through change or innovation. (Gould 565-483) At a first glance at the economic views of the republicans, it is common to find it more equal. However, why should a person that makes mini mum wage pay same taxes as the C. E. O of an international corporation. The democratic party has different signalizes of views on tax reform policies. The party believes in equality therefore it constructed its 2012 tax reform policy to cut taxes for every working family, and not for millionaires. Black, 565-483) This means that every working family still pays taxes, however their taxes would be cut, meaning they would be paying less taxes than before. As for the millionaires and higher class of society they will still pay the same taxes as they did before. This policy is more likely to be considered as equal because it is not rated fair when people from different loving classes with a big difference in their incomes pay the same taxes. Especially because the taxes will eventually be lowered for the lower classes because they would be unable to fall in paying the regular and high taxes.This will also lead in the cut of taxes for the high social class, which then makes the whole concept unequal. Not besides for the people but also for the national economy (Witcover, 791-545). A democracy is a system of government by the whole population or all the eligible members of a state, typically through elected representatives. The democratic party is also known for being the party of the people. It is the the oldest political party and has origins that fall back all the way to Thomas Jefferson, and Andrew Jackson.Thomas Jefferson was one of the founding fathers, one of the main authors of the Declaration of independence, and the third president of the United States. As for Andrew Jackson he was the 7th president of the United States and influenced his followers to create a modern democratic party. In a democracy it is essential for everyone to vote. It is considered as defending a point of view and opinions (Bass, 437-83). The democratic party is mostly concentrated on making all the people have equal rights, both women and men. Allowing each of them to have indiv idual freedom.A freedom that a person has full control over until it is misused and breaks the law. The democratic party is for women having complete right to make their own decisions. For example, if a women decides to get an abortion, it would be possible for her to do so. (Black, 565-483) It remains a choice the woman has to make. A choice that is not restricted by law. In a democratic party, people are allowed to vote to promote what they would like. For example if it is illegal in a state for a homosexual couple to get married, and the majority of the state votes for this law to be banished.It is most likely that gay marriage will become legal in that state. These concepts all advocate individual freedom, and equality (Bass 437-84). The democratic party is a party that favors liberal positions. The word liberal is defined as being open to new behavior or opinions and will to disown traditional value (Bass 437-84). Modern American liberalism unifies social liberalism, social ju stice, and a mixed economy. Theses three theories have allowed abortion rights for women, gar rights, and government strategies for education and healthcare.Liberals also favor diplomacy over military action. Which could only make the people of any country feel safer. Diplomacy would help resolve many word conflicts, and could even prevent war, or incidents that might result in tragic outcomes. Liberals also favor the separation of church and state. This measures the restraint between a righteousness and the way laws of a nation are built. All of these facts influence the chain of thoughts democrats have. However, their chain of thoughts could not be influenced by a bias opinion based on religion or tradition.It could only be influenced by current events, and new ways to deal with different and repeated situations, and by the majority of votes (Witcover, 791-545). To conclude, in this actual context, the socio-democrat political model of the democratic party seems to be the one tha t fits best the expectations of the vulnerable population. This political party also compromises between the conservative values of the american society and its constant changes. Therefore, the arguments mentioned above explain the mandate renewal that americans expressed in the last elections.Works cited Bass, Harold Franklin. Historical Dictionary of United States Political Parties. Lanham, MD Scarecrow, 2000. 437-84. Print. Black, Earl, and Merle Black. Divided America The Ferocious Power Struggle in American Politics. New York Simon & Schuster, 2007. Print. Gould, Lewis L. Grand Old Party A History of the Republicans. beginning(a) ed. New York Random House, Inc. , 2003. 565-483. Print. Witcover, Jules. Party of the People A History of the Democrats. New York Random House, 2003. 791-545. Print.

A History of the World in 6 Glasses Questions/AnswersA History of the World in 6 Glasses Questions/Answers Essay

1. Out of the six beverages, tea leaf shows the strongest interplay of different civilizations. It is stated in that book that, According to Chinese tradition, the scratch line cup of tea was brewed by the emperor Shen Nung(177). Tea was first popular in chinaware, while it was the greatest empire in the world at the time. With this, China traded with many countries such as India, Japan, and Korea. It was inevitable that tea would spread to other cultures, the next being the Dutch. Tea was spread with Dutch doctors stating that tea was medical and could help oneself people who were ill. On top of this, the European culture contributed an addition to the tea. They began drinking tea with milk. This became wildly popular there. From the top of British society to the bottom, everyone was drinking tea(196). This shows how accessible tea was to any individual of any class. Later on, the British brought their culture along with tea to America. 2. One continuity that occurred throughout the book was that each(prenominal) beverage is made from food or plant. For example, gruel is turned into beer when, it was left sitting around for a couple of days underwent a mysterious transformationthe pass around fermented the sugar in the gruel into alcohol(14-15).This exists because aside from water, every beverage is food or plant based, even in modern day. There are unfathomable possibilities of creations of drinks. Another continuity is that a few of the beverages are safer to drink than water. A reason why is because some are boiled. Boiling creates such extreme mania for many bacteria to survive in. For instance, tea is served hot because it is boiled. In addition, there are leaves in tea called Camellia sinensis (177) that kill some types of bacteria. 3. A employ that changed over time was the different beverages used for currency. For example, The workers who built the pyramids were paid in beer(37). This shows how common and known the drink was around that time. All people drank beer, including the children. It was known in the culture that beer was very healthy for them. Beer played a role in bringing the civilization more close and prosperous. Another practice was the way Mesopotamians unbroken their receipts. It began with, tax receipts were initially kept in the form of tokens within ashes envelopes(31). However, over time they changed their use tax receipts. They replaced the idea of tokens in clay envelopes with, a tablet of wet clay, and to press the tokens into it to make the different-shaped impressions signifying barley, cattle, and so on(32). This clearly shows their progress into becoming a better civilization. It also displays their growth and how in advance(p) they were beginning to become. 4.

Rational Choice Theory Human Essay

Kidnapping John was an ordinary struggling employee of a modernspaper firm. One bay window non tell by appearances what the mind is capable of, or is it shoess that can chevy criminal intelligence in any one of us. However, it is when thoughts transform into actions that crime is committed and what is it that causes this transformation opportunity. Crime Script John sat thinking of realistic options. It has been a mistake to switch devil jobs in three years. Not just now did he not have a decent designation, he however made enough to sustain himself, let alone repay the $4000 loan inst exclusivelyments. Mr.Woolmar, the Boss, did not even know his full name properly in the sestet months that he had worked, let alone give him any financial help. He would have to do something drastic, something quick and maybe even something illegal. And it would have to be alone. zilch in post, in that respect were too many photographic cameras. The next-door neighbours just had a baby k idnapping? Yes, merely not a baby. Rob somebody, take their cash, ATM, and car. Parking piles atomic number 18 good for that, no police, and hardly any public to startle alerted and call 911. Yes, parking dissever, that is where most crimes are committed, at least in the movies.Resources and conniption up John required first of all, a poor boy. The only person whom he knew had a gun was his colleague, Sarah, who after attempted burglary at her residence had obtained an formalized permit to keep a gun for self-defense. He mentioned having to write an article on gun engineering and asked if he could borrow it for a a couple of(prenominal) hoursoffice time only. He would take it at twelve o clock, study the components, and return it at five before she leaves for home. Sarah, as her permit al minored her to carry the gun on her person, bought it to office the next day.All he cared ab aside was that it was small in size, not too visible in his coat. Could have been a mulct gun, some do intent scarier than the real thing. The masquerade party was cut out of a ladies polo neck shirt that he had bought at Labels yesterday, two holes for the eyes, a flyspeck slit for breathing and one for talking. Black, and cotton, he did not want the stifling nervous feeling to make him faint. A sports bag, to carry everything and sports gear, to envision like I have just left gym and an going home. This disguise also allowed him to wear joggers, which made less noise as he approached.An otherwise agentive role that made him soundless was the linoleum floor of the parking lot. Linoleum is especially de sign-language(a) to absorb noise and shock from car tyres so that parking loads are serene. Little did floor manufacturers know how this benefit would transform into a security hazard. He had also chosen a parking area that is in general vacant during office lunch hours. A hold on a flair from his office was Hallmans Securities home to few of the richest brokers in t he city. These were people who had it all and more. For them, a few thousand dollars amiss would not matter.All this was information gained from his very own newspaper articles. Actors and doing it As soon as it was One, John changed into his sports gear in the restroom, signed out Gone for lunch walked two blocks down and started jogging as he approached the parking lot. A few stretches and he even smiled at a few lady lawyers walking out with their coffee flasks who waved okay distracted. Most cars he had noticed position in the morning, as he had turn backped on his way to office, were not there. The red BMW was missing, it had particularly caught his attention because of its shine.The guard on duty was nowhere to be seen, lunch hours for everyone, hopefully. He continued with his stretches and hoped for the gentleman who had parked his Vitz at exactly 845, at the other cobblers last, to come out after a few more minutes when the movement died down. And there he was, navy blu e shirt, maroon tie, grey trousers and the salt and pepper hair. Not really elderly enough to make John feel guilty, more of a younger wealthy CEO variety. John could now understand rob the rich, give to the poor. Ducking under the fichus undergrowth, John quickly put on his conceal and sprinted to the other end.The gentleman nonchalantly put the keys in the lock, the rustling of leaves in the wind providing further cover to Johns hurried arrival. It was only I have a gun, do as I say that made him stop, stiffen and put his hands up. Get into the car, fast, dont look back and John crouched low in the back seat. Once in the car, he could talk more, explain his situation, now that the gun was out of the view. Give me your wallet, watch, and anything else that you are carrying And you had better not endure anything back or else said John as he poked the nozzle into his ribs.But the white-faced man was too shocked to comply. Cant you hear me? and the indorse jolt startled his po or victim into action. John felt like an actor in a play. He had to force the ruthlessness into his voice it was not coming naturally. Maybe that is how all criminals feel the first time. He wished he had not started this, but it was too late now, he had started committing the offence, might as good go all the way and reap the reward. At least he could thank his oratory skills for not fumbling with the words or faltering in volume to give away his own apprehensions.Now you have to drive to the nearest ATM, NORMALLY, smile at people as they pass, NO ONE essential SUSPECT, YOU UNDERSTAND said John, and the car started. Both the villain and the victim were on auto-pilot, like a robot drove the grey-haired man, knowing exactly where to turn, to stop at red lights, stare straight ahead, not looking here or there. John kept his gaze and nozzle fixated at his victim, ignoring the need to look around lest he give away the game. It was a slow mechanical drive. The car stopped at the ATM. It was one of those booth varieties.I will expect outside said John. Take out your maximum and be out in two minutes, or I will come and shoot you inside. Those two minutes seemed like eternity. John kept looking at his watch. What if the man had two cell phones, and had given John only one. What if he will look up the window and see a blue uniform holding a gun at him? A girl passed by the pavement, oblivious of everything bar the tune in her I-pod. Then he heard the thud of the booth and saw a flash of Navy blue. Alerted to his teeth, he only breathed as he realized it was his fellow, not the cops.The man turned around and handed the cash. That was all the limit allowed. Silence as John counted the nine hundred and fifty dollar bill dollars. Add that to the six hundred in the wallet, the five hundred the Tissot would go for, John realized that he would have to execute Part B of the plan, steal the car. Anyway it would be better to have the car to drive off in than to have t o disappear from the crime on foot. Drive and stop where I tell you China town was what John had in mind, there were less phone booths and more Chinese than American in that area.It would take longer for an American to get help there than anywhere else in New York. Jumping onto the passenger seat, John shouted Get Out at the back alley. Yanking the mask off and driving at full speed John neither looked left or right as he speeded to the little patch fund run by the Mexican who had repaired the almost falling-apart foxy belonging to his Indian friend, Ranjeet. That was the only place he had ever seen a shady deal done, when dead a brand new Volvo was deposited by two high schoolers who walked away with cash in their pockets and smiles on their faces.The economic and emotional decadence that had disgusted him then, seemed so all right and understandable now. A crime does not feel like a crime if your needs are greater than the needs of your victim. here too, the actions seemed r ehearsed. Stop the car near the garage, walk inside, but a cigarette and open the packet to find the 4 smokes and the amount the Mexican feels is appropriate for the new arrival. Which was appropriate for John as well A full two thousand and five hundred dollars. He may even give quadruple hundred to charity to wash away his sin.He was just waiting for a taxi as he saw the Vitz being slowly pushed into the repair shop and the gate being closed. A few directions to the Indian cab driver, a speedy drive to office, a rush to the restroom where John changed back into his office attire, leaving the clothes and joggers in the huge trash bin, John was back at his desk at 215. Rather early lunch? Was it a date? asked Bob, his colleague Yeah, sort of said John as he finished formatting the article on why it is risk of exposureous to polish guns on your own inside the house.Here Sarah, thanks a lot, how do u use this thing? Rational Choice Theory Human beings are judicious creatures. Tha t is why God created heaven and hell. We make the right choices there, because God is always watching. But cops are not always watching, so it is possible for would-be criminals to get away with a lot of things since where there is a will, there is a way. Crime arises when want meets opportunity. One may have the mind but not the means. If crimes much(prenominal) as Johns are to be prevented, either one or both of these factors would have to be reduced/removed from society.Motivation for crimes of financial nature, such as Johns, arises from need. It is not a case of a rich man trying to get richer by swindling the shareholders of his company. It is performing the big crime of kidnapping for a few thousand dollars. As said Rationality involves an end/means calculation (Sutton). Kidnappers may face lengthy terms in prison. The harsh sentences impose and the poor risk-to-benefit ratio compared with other crimes have caused kidnapping for ransom virtually to die out in the United S tates. It may be that John was not aware of the consequences of getting caught.Here the question arises as to what were the violent actions the loan shark had threatened to take, that provoked John to risk something greater. A loan shark, is someone who illegally charges interest over the states legal limit, which could range up to, or even over 100% and threatens violence or pervert to a persons reputation. John could have come clean to the local anaesthetic police and requested for security. However, if the motivating factor was damage to reputation, it would have been contraband for John as his career as a writer in a newspaper. A more comprehensive approach is needed to reduce the relative incidence of such crimes.The organization may need to create public awareness about the seriousness and penalties of committing various crimes so that the law is not taken softly in times of stress. The underlying problem, however, is economical. With the new decade of 2010 upon us, litt le has changed and further victimizing seems inevitable as financial desperation increases globally in more households (Sifakis, 1999). The government essential crack down on the loan shark system and introduce schemes of credit borrowing from the State itself depending on merit and below marketplace interest rates. In fact, why not without interest at all?Interest has been looked down upon in a few religions of the world because it makes the poor, poorer and the rich, richer. Had John had penetration to such a borrowing system, he may not have fallen prey to a local loan shark. Johns situation mentions that he has no family or friends. A very often and sad situation in the new American society is the loneliness of the individual. In other cultures, expenses and liabilities are shared by family members especially those living in a joint family system. Such a system also automatically keeps an emotional checker and an eye on every member where deviance in behaviour or mood is imm ediately noticed.Problems are discussed and sorted out. When society becomes individualistic and there is less and less of a support structure, financial and psychological factors combine to breed crime Motivation is all in the mind. But the body acts only if there is an opportunity. If there is a situation in which the crime can be performed. John chose not to rob a bank because he did not have access to professional assistants. John chose not to defraud his employer because he lacked the IT expertise and there were surveillance cameras in office. He had the motivation for both of these, but did not have the opportunity so the crimes were not committed.Therefore the government needs to focus on situational crime prevention. This includes making public areas safer for people. Parking lots and parks often get deserted. More surveillance cameras must be installed. Security guards must be employed in shifts. Criminals commit crime in the main because they think they will not get caugh t. A general awareness of crime prevention must be installed in society. Situational crime prevention does not mean obtaining permits for guns. The more guns there are out there, the more the chances of anyone getting hurt. Obviously a gun is made to kill. One in ten will.The danger of it falling into the wrong hands is too great. Guns get jammed and fire at the wrong times. There have been numerous deaths around the world because of guns kept at home. Another factor in urban crime prevention is to assimilate the various ethnicities of a metropolitan into the community whole-heartedly. Immediate steps can be taken to reclaim the urban environment and recreate a sense of community. Migrants in multicultural cities, who have internalized the culture conflict between two worlds, can be assisted in gaining new identities and allegiances (United Nations Team, 1995).Poverty-stricken, derelict areas on the outskirts of metropolitans are like breeding areas or crime ports, where goods can b e deposited, sold, purchased out of need but always with a racial revenge in the subconscious. In Johns case the Mexican was a character, which symbolized this mafia. If at the end of his crime, John did not have a place to sell the Vitz, the crime may not have arisen at all, since no one would be carrying foursome thousand dollars cash anyway. The crime had not been completed until John sold the car.The victim had time to contact the authorities. However, in such situations a victims reactions are often late especially if the aggressor is strong or loud. While the victim was inside the ATM booth he could have looked into the CCTV camera and made signs to indicate his situation. A compulsory self-defense course must be introduced at all private and public schools so that victims are at least able to respond for help at the right time and place. This would ensure a lot of criminals being taken off guard.After a crime is committed, it is the States responsibility to punish. The Swift ness, Severity, and Certainty of punishment are the key elements in understanding a laws ability to control human manner (Keel, 1997). The rational choice theory states that the benefit of the crime is greater than the imposition Choice can be controlled through the perception and understanding of the potential pain or punishment that will follow an act judged to be in violation of the social good, the social contract, (Lilly, Cullen and Ball, 1995).Whenever a crime attempt is aborted, a criminal punished, the story must flash on the media and be registered into the minds of the public, for human beings learn readily by example. Some societies go to the extent of public floggings and executions, so that all ye may learn. Utilizing the media for the good of the community is a governmental responsibility. The State may do much but it is the power of the people that can also be quite a deterrent to crime. Self-help schemes have proven highly effective in well-organized communities.S pecific crime prevention measures, such as neighbourhood block watches and neighbourhood courts, work best in partnership with local authorities, scrupulously avoiding vigilantism. (United Nations Team, 1995. ) In many metropolitans, for example in Karachi, citizens have joined hands with the local area police to make their localities / cities safer places to live in an organization named CPLC (Citizens Police Liaison Committee) with the slogan Lets beat crime together has distributed car stickers with phone rime easily displayed so that anyone who notices anything suspicious may inform it. ConclusionAll efforts of the State and citizens alike must be more focused on eradicating the way (that is, opportunity) because it is easier to eradicate than the will (that is, motivation), which requires a long-term strategy. To err is human and the devil may open his workshop anywhere but as long as there is no opportunity, crime commission does not occur. The rational choice theory states that motivation and opportunity combine for crime commission. However sometimes motivation is not a factor at all. Even if the State and community are ideal, there are serial killers and psychopaths who commit crimes only because there are opportunities.John had the opportunity to kidnap and commit theft and he would have done it even if he were a serial killer who had a juju for killing grey-haired men, instead of having been driven to it because of financial problems. Sometimes it is just temptation or the thrill of doing something daring and forbidden, that replaces motivational factors such as penury or racism. So we may conclude that opportunity of crime can be equal to possibility of crime and though economic and sociological environments must be such that they deter crime, it is more relevant for the authorities to focus on situational crime prevention.References Kopel, D. B. (1995). Guns who should have them?.. New York Prometheus books. Keel, R. O. (1997). Rational Choice and Deterrence Theory. Lilly, J. Robert, Cullen, Francis T. and Ball, Richard A. (1995). criminological Theory Context and Consequences (2nd ed. ). Thousand Oaks Sage Publications, Inc. Sifakis, C. (1999). The Mafia Encyclopedia Checkmark Books Sutton, D, Ronald V. Clarke. Retrieved May 17th, 2010 from http//www. criminology. fsu. edu/crimtheory/clarke. htm United Nations. (1995, April). Stop Crime. Retrieved May 17th, 2010, from http//www. un. org/ecosocdev/geninfo/crime/dpi1646e. htm

The Story of Great Octopus

The octopus really all he said was wi,wi and kiss a fish but never did he ever say forever the point of a frustrated and confused member of the tender order, It appears to me that we are living In a society where indulgence easily fits Into a simple, three tier, hierarchical model. Where Darwin argued that species adapt, I would argue thatat least where civilized culture is c oncernedhumanitys intellectual evolution is rapidly decreasing, thereof allowing us as a whole to adapt to a culture where the art of thinking is becoming obsolete.This author submits toyou that, due o technology and volumes of act protocol having been written for every Job imaginable, people lose lost their ability to reason Intellectually and discombobulate essentially dumbed down. This, my friends. Is the curious but dark truth of the matter. Therefore, I believe that stupidity rotter be reasonably fitted into the following three tier, hierarchical model. Jacques Seguela writes about political campai gns and communications non exclusively as an expert analyst, but as an experienced practitioner.Hence his latest book contains both insights worth heeding, but also enlivening tales of his own experience. He Is percipient and participant outsider looking In, and Insider looking out. There Is much to look at, not least In France with a Presidential election looming, and the outcome cold from easy to predict. We live in a world defined by the pace of change, and whilst the velocity of that change has not always impacted upon our political institutions, many an(prenominal) of which would remain recognisable to figures of history, it most certainly has impacted upon political communications.As Seguela writes En 5 ans le monde de la communication a plus evolue que dans les cents dernieres annees. Google, Youtube. Twitter, Facebook have quickly entered our language and changed the way we communicate, live our private lives, do business, do political science. People do not believe p oliticians as much as they once did. Nor do they believe the media. So who do we believe? We believe each other. The power and the political potential of social networks flows from that reality.Though fiercely modern In their application, social networks In some ways take us back to the polltlcs of the village square. They are an electronic word of mouth on a sometimes orbicular scale. This has changed the way people Interact with ach other and with their politicians. My first campaign as spokesman and strategist for Tony Blair was in 1997, three years in the planning after he had become leader of the Opposition Labour Party. Some of the principles of strategy we applied back then would certainly apply to a modern day election.But their tactical carrying out almost certainly would not. Politicians and their strategists have to adapt to change as well as lead it. Seguela gives some enkindleing insights into those who have adapted well, and those who have done less well. He clearly adores former President Lula of Brazil and you can feel his yearning or a French leader who can somehow combine hard-headed strategy with human empathy In the same way as a man who left office with satisfaction ratings of 87percent. Seguela probably remains best known In political circles for his role aavlslng Francols Mltterrana.Yet wneras I am trlDal Laoour, ana could not Imagine supporting a Conservative Party candidate in the I-JK, Seguela came out as a major supporter of Nicolas Sarkozy. I wonder if one of the reasons was not a frustration that large parts of the left in France remain eternally suspicious of modern ommunications techniques and styles which, frankly, no modern leader in a modern democracy can ignore. How he or she adapts to, or uses, them is up to them. But you cannot stand aside and imagine the world has not changed.If Lula is a star of this book, so too is Barack Obama. American elections are of enormous interest to all political campaign Junkies, a category in which both Seguela and I would almost certainly qualify. Much is made of Obamas use of the internet, a relatively new phenomenon in historical terms and one the young Senator used brilliantly in his quest to become President. Yet though it was an accurate construction of his modernity, underpinning its use were some very old-fashioned campaign principles.He used it to turn supporters into activists who both gave funds and also took his campaign materials and ideas and ran their own campaigns for him. Somehow he managed to moderate one of the most professional, most disciplined and best funded campaigns in history look like an enormous act of democratic participation. It was less command and restraint the model we certainly adopted in 1997 and 2001, Labours two landslide victories, easing off a little for our third win in 2005 than inspire and empower. Yes we can not yes I can.His supporters were more than supporters. They were an active part of the campaign, and of the mes sage. The key to this was something that had nothing to do with politicians and everything to do with science, technology and the internet. Ask me who has had the most influence on campaigns in youthful times and I might be tempted to reply Tim Berners-Lee, the man credited with gifting the web to the world. Its implications have been far reaching in virtually all aspects of our lives, politics and political campaigns foremost.The new ousehold brand names of the cyber era have not replaced good policy work, messaging and organisation. But they have become essential components of the execution of them in the campaign. Mainstream conventional media remains important and influential, not least because, bizarrely, in most democracies the broadcasters continue to let the press set their agenda for them. But a candidate who tries to stand against the tide of new media will be making a big mistake, and missing big opportunities. If it has changed so much in the digest five years, how muc h more will it change in the next five years?

Educating Inmates: They Are Still Human Too Essay

IntroductionWe live in a modern society that still hold traditional clean-living philosophy and beliefs. Prisoners are seen as in human racee animals who bring nothing unless misery and cruelty to the world. An teaching is one of the most important things one may forever receive in their lives. One freighter no longer gain any type of employment with verboten a high school education and counterbalance college hours, so why would society care to hold anyone back from thumpting an education? Prisoners are having a hard time receiving education in the prison house house formation today. No one seems to care or subscribe prisoners in the challenging process it takes to change their lives. County jails do not offer education programs, and in prison facilities there are many limitations and restrictions that make receiving the sub-par education that they offer a challenge to receive.An evaluation requirements to take place to determine the crux of education limitations are in p rison. There are many wad who ease up been to prison or who prolong family and friends who have been to prison and have about sense of understanding as to the challenges inmates face. Who is standing up and being the voice for inmates who rarely are heard, and who is pushing the envelope against society and stressing the importance of education. Inmates who go away be released one day must have a backup plan former(a) than a life of crime, so their needs to be a system or program in place to reform inmates before their release.BackgroundIn researching about education everything found seems to enhance the k this instantledge on education in prison. It has become astoundingly clear that society does not promote a positive change for people who are incarcerated. Society has an outdated view of people incarcerated and do not seem interested in changing it. No one plans life with the idea in mind thatprison will be a part of it. With family and friends who have been incarcerated, I will be the first one to say that not all imprisoned people are innocent, barely mistakes do happen. Society feels that bringing education into the correctional system is a waste of time and effort. Many students feel that inmates should not be offered for free what they have to pay for, but what most people do not realize is that not only do the inmates pay for education just like most, but they are to a fault receiving a below average education. Although education has been in the prison system for over a century, society deters from education socially, politically, and economically (Palmer, 2012).In the long run however, it creates more(prenominal) setbacks for an inmate upon release seeing as though many jobs require post-secondary education. The decision to evaluate education in the prison system is to dismay a fall apart understanding as to why there is not a nationwide push on inmates bettering themselves and staff support to follow as well. There are several barriers tha t maintain inmates from successfully completing programs while incarcerated. Some factors are due to environmental circumstances and other factors are due to personal circumstances. Conflicts between officers and inmates as well as transfers can lead to inmates incompletion of their education program. Also inmates who are released have no after plan set up between them, the prison system, and other sources to assist with the completion of an education started while incarcerated. There is no avail for released inmates that encourages them to bear pursuing education. Psychological disorders and the stress of school itself may lead to an inmate dropping out or incompletion of the program.When inmates become depressed or disheartened they give up and education falls to the bottom of their list of priorities. Mental disorders that inmates receive medication for, may affect their ability to learn and the stress of how to superintend and manage may cause an inmate to quit rather than deal with the obstacles at hand. Economic barriers such(prenominal) as funding and limitations in academics and teachers also prevent inmates from starting or completing a program. Despite the barriers that restrict education in the prison system, the government and society netly fail to realize that more education inmates receive the more the cost for prison funding decreases. When the Federal Pell Grant was introduced there was a relief and an increase in enrollment for inmatesbecause they could now afford tuition, but some political figures did not agree. Politicians tried a hand at a fear tactic where inmates were perceived to be unremorseful people who would continue to ordain crimes all of their lives so why educate them and waste money. The tactic worked and in 1994 a law was passed that took federal funding out of prisons and caused many prisons to close their education departments, an estimated 350 programs decreased to 10 or less.Many courts have helped to hold merit be hind politicians tactics because many courts have also deemed education in prison has no constitutional entitlement and therefore does not have to be enforced or supported (Lockard et al., 2011). In the 21st century, notwithstanding all obstacles, enrollment for post-secondary education has steadily increased. Another factor that prevented inmates from enrolling in classes was that when the federal funding was in the prison system was that inmates who were over the age of 35 were ineligible and inmates who were convicted on drug related charges. It seems as if there are many obstacles that are preventing inmates from receiving education and not many people are competitiveness to change it. Education in the prison system not only helps inmates but it reduces inmate misconduct as well. Inmates who were educated prior to incarceration and continue education while incarcerated are more likely to keep their fashional problems to a minimum. An education not only pass ons mortal up me ntally, it builds self-esteem and self-worth.Denying someone an education in prison becomes just the premise of a bigger mental denial that they will deal with long after they are released. Inmates get a sense of confidence that being incarcerated can sort of strips someone of. An education helps an inmate to think reasonably and acutely of what they are doing before their behavior takes a turn for the worse and not only lengthens their sentence, but start a habit of destruction. An educator believes that whether the inmate is enrolled to pass time or build up their resume for employment upon release hopefully someone will learn something useful and take that away with them and that it will be valuable to them later(prenominal) on in life (Rafay, 2012). There is a belief that making sure an inmate leaves prison more well of than they came should be a moral obligation that officers have. Everyone should want to reduce crime and improve the overall quality of life for everyone.Receiv ing an education while incarcerated also helps decrease the likelihood that a person while be subject to re-arrestonce they are released from prison. There are also several outside barriers that prevent education from being introduced into the correctional system. Factors such as academic curriculum and prison facility guidelines prevent inmates from getting an education, not to mention that the United States is lagging behind every other outlandish in education in prison programs (Lockard et al., 2011). The teachers may also have a problem with the consistent bag searches and invasion of privacy. Inmates who may struggle with learning are not afforded the probability to have extended time after class to intimately receive further assistance. The education programs that are offered limited to sub-par classes that can be received from community college and the most they can leave prison with is an associates degree. Also, inmates who are held in the jails are never afforded the op portunity to get and education.County jails dont have educational programs, but ironically an inmate can spend majority of their sentence in a county facility. Due to overcrowding in prisons, pre-trial, sentencing and violations many offenders spend a lengthy time in jail and are released with not so much as a GED to show that they assay to change their old behavior. An evaluation needs to be conducted to determine why there is such a carefree and careless attitude among society when it pertains to incarcerated human beings receiving and education.There does not seem to be enough advocates in America who are pushing to make sure that incarcerated humans are released with a better quality of life than the one they had upon arrest. There is no difference between someone incarcerated and someone in the free world except a mistake. indecorum and justice for all does not just apply to the law but for equality among all of society no matter the circumstance. Everyone deserves to receive education and the opportunity to turn their lives around. Why does it seem as if no one cares enough to stress the subject enough?MethodsA questionnaire should be sent to 20 haphazard citizens of random gender, age, and ethni city in the top 5 metropolitan areas of the U.S. (New York, Los Angeles, Chicago, Boston, and Washington D.C.) to gauge societys opinion of education in the prison system. It should have questions that will help the evaluator understand exactly how people feel about why they door dont support education in the prison system and their ideas on what can be done to change or fight to keep the current program in place. I also believe that the questionnaire should be 3-5 pages long and leave room on the last page to allow each person to give their own feedback. The data should be collected by an assigned to one elected person in each city (particularly someone who works in an prison in the city with a high position of power) and reviewed, documented, and summarized, then submitted to the researcher to be reviewed.The questionnaire should be designed with no bias in mind, but to gain an understanding on why society does or does not support education. The results should reflect that society is now becoming modern and accepting that inmates should receive education as if they were in the free world. The information should be reviewed by the board of education for the prison facility and make an effort towards implementing the ideas that they have received from society. It may be easier for the dining table to absorb feedback from society because it is a usual census compared to inmates whose intentions may or may not be for the best. The only concern that can be foreseen is that the 20 random citizens will not be able to provide the Board of Education for the prison facility with enough similar feedback to gather a general and collective consensus on how society feels. DiscussionAmericans have traditional values when it comes to how society wor ks and a general consensus of what is moral and just. Education is seen as the ultimate strive that one makes to become better in life, and one of the most important things needed to succeed in life. Prisoners are seen as cruel barbarian beings who have no care or empathy for anyone or anything, so naturally society would feel that inmates only want to do their time and be released to commit more crime. Inmates are human though as well, and they desire the same things as anyone else. An education should be provided for them just like it is provided for citizens who are not incarcerated, and inmates need someone to stand up and fight for them to receive just that.ReferencesLahm, K. F. (2009). Educational Participation and Inmate Misconduct. Journal Of Offender Rehabilitation, 48(1), 37. Lockard, J., & Rankins-Robertson, S.(2011). The Right to Education, Prison-University Partnerships, and Online Writing Pedagogy in the US. Critical Survey, 23(3), 23-39. Palmer, S. M. (2012). Postsec ondary Correctional Education. Adult Learning, 23(4), 163-169. Rafay, A. (2012). An Impossible Profession? The Radical University in Prison. Radical Teacher, (95), 10-21. Sedgley, N. H., Scott, C. E., Williams, N. A., & Derrick, F. W. (2010). Prisons Dilemma Do Education and Jobs Programmes Affect Recidivism?. Economica, 77(307), 497-517.

Earning Management Essay

Earning Management refers to those news report practices that may follow the letter of the rules of fundamental rules of chronicle practices save unethically misrepresented to the users of accounting information. For the personal interest managers often try to show outstanding performance of the business and use the strategic way to sidestep Income, Assets or Liabilities. Earning Management as generally understood refers to systematic misrepresentation of the true income and assets of corporations or other organizations. Creative accounting is at the root of a number of accounting s terminatedals, and many proposals for accounting reform usually centering on an updated analysis of capital and factors of production that would correctly reflect how value is added. reference of accounting information is one of the Fundamental Concepts of Accounting Framework. Where its mentioned that, accounting information essential be Relevant, Reliable, Comparable, and Consistent & Comparable ( Intermediate Accounting by Keiso, Weygandt, Warfield, twelfth edition). Unless having these qualities a report cannot be treated as qualified. Managers that always promise to stag the come exit at some point be tempted to dupe up the numbers. Warren BuffetDefinition of Earning Management * Managing net income is the process of taking deliberate steps within the constraints of generally accepted accounting principles to bring about a desired level of reported simoleons. (Davidson, Stickney and Weil (1987), cited in Schipper (1989) p. 92) * Managing mesh is a purposeful intervention in the external financial coverage process, with the intent of obtaining some private gain (as opposed to say, merely facilitating the neutral operation of the process). A minor extension of this definition would encompass real earnings solicitude, accomplished by timing investment or financing decisions to alter reported earnings or some subset of it. (Schipper (1989) p. 92). * gelt management occurs when managers use supposition in financial reporting and in structuring transactions to alter financial reports to either mislead some stakeholders about the underlying economic performance of the troupe or to influence contractual outcomes that depend on reported accounting numbers. (Healy and Wahlen, 1999, p. 368) Motivators Earning Management* Meet financial analysts estimates of earnings that leads to performance-based compensation * Raise the stock charge thereby enhancing the value of stock options * Smooth net income making it appear that the earnings atomic number 18 increasing at a steady rate * base it look as though forthcoming earnings argon amplyer than they really are by establishing cookie jar reserves (inflated expenses) in the contemporary year that can be drawn on in future years. (Dr. Steven Mintz, Professor and Area Chair, Cal Poly, San Luis Obispo) Conceptual Framework for Financial ReportingFrom this figure weve indicated that in the level 2, wh ere bridge between 1&3 creates should be the concerning point of maintaining the qualities of Accounting Information. Qualities are not only admirer to detect falsification, plainly as well helps users to take decisions.Primary Qualities * Relevance It helps users to predict the ultimate outcome of past, present, and future events. It also helps users to predict that, how much loss/profit federation can made. * Timeline ad hoc timeline of accounting period helps users to trace out the business performance over the years. * Reliability To assure that the information is verifiable, faithful and understandingably free of error and bias. subsidiary Qualities * Comparability The reported information should be measured such a way that it can be compared with other phoners reports. * Consistency treatment of similar events from period to period must be utilise by same accounting standards. Standards cannot be changed suddenly, unless its proved that new method is part than p revious. Perspective of Earning ManagementThere are two perspectives on earnings management. (1) the Opportunistic perspective, states that managers seek to mislead investors by showing attractive & predetermined accounting information, (2) the Information perspective, first enunciated by Holthausen and Leftwich (1983), under which managerial carefulness is a means for managers to reveal to investors their private expectations about the firms future exchange flows. (Earnings Management A Perspective by Messod D. Beneish) Accrual vs. Earning ManagementPlenty of research report shows managers try to use Accrual in financial engineering. Accruals are the difference between net income and cash flows. For example, when companies sell items to others on credit during a growth period, the sale creates an accrual of revenue. When companies engage in earnings management, they can increase or decrease income by creating accruals these are often referred to as non discretionary (flexible) ac cruals. Reasons behind using accrual as the engineering tool are * Accruals are the principle product of GAAP, so its easy to do falsification with camouflage. * Accruals resolve some problems related with the effects choosing various accounting methods. * It will be hard for investors to see effect of unobservable components of accrual. Types of earnings managementTheoretically there are two types of earnings management. They are income increasing and income change magnitude earnings management (Messod, 2001). a) Income Increasing earnings management As the name suggests, income increasing earnings management is the process to boost up net income of the troupe intentionally (to hide the poor performance) so that investors get some wrong signal about the firms financial position and performance and make the decision of investing in to company (Messod, 2001). Management are motivated towards increasing earnings management because of getting more debt and equity Financing. b) Income decreasing earnings Management This process of earnings management is done by decreasing the amount of net earnings. Management is more involved in income decreasing earnings management is to get future compensation like reducing this months earnings by increasing expenses, they ensure the profit from the next month. as well tax avoidance, import tariff relief, union negotiations etc. are other reasons for managers motivation towards income decreasing earnings management (Messod, 2001).In incorporated world these are the types of earning management mostly done by the management a) Revenue and Expense Recognition Under standard accounting rules, a company must record revenue in its books when it earns that revenue not when it actually receives payment. Similarly, it must record expenses when it incurs them not when it actually pays money. These rules leave room for companies to manipulate their numbers for earnings management (www.budgeting.thenest.com). For example, say a compa ny signs a deal on December 1 to buy $1 one thousand million worth ad time on TV over the next two months. The company could recognize the entire expense in December, recognize the whole thing in January or split the difference. If it records it all in December, then that years profit will be lower by $1 million but the company will get a head start on the next years profit by not having any advertize expenses in January. Profits have been shifted from one year to the next with an accounting trick. b) Cookie Jar ReservesCompanies shift earnings around by creating overly large reserve accounts in good years, then drawing them down in bad years. For example, when a company sells a product with a warranty, it must recognize the estimated expense of honoring that warranty at the same time it books the revenue (www.budgeting.thenest.com). A company might conclude that it incurs warranty costs of $10,000 for any $1 million in sales. If its having a particularly profitable year, it mi ght decide to take a $30,000 warranty expense per $1 million in sales. That builds up a big warranty reserve now so that the company doesnt have to record warranty expenses in the future, thence shifting profits from one period to the other. This tactic goes by the name cookie jar accounting, because it essentially stashes excess profits away to be used when needed. c) The Big BathThere will be times when a company simply cant avoid a bad year. No matter what it does, its going to post a loss because of a sour economy, unfavorable market conditions, and legal trouble, whatever. Some companies, though, deliberately make a bad year even worse by shifting all kinds of expenses, one-time charges and write-offs into that year and shifting revenue out of it. This allows it to inflate profits in future years (www.budgeting.thenest.com). The reasoning behind this strategy is that if the company is going to take a bath, it might as well take a big bath. The companys stock price was going to suffer anyway, the thinking goes, and the damage probably wont be that much worse if the company inflates the loss. Indicators of Earnings ManagementWe have find out five factors which can be important indicators of earnings managementa) Political connection and earnings management Firms with semipolitical connection (large number of stockholder, or CEO or board of directors of the company is a parliament member) are more involved in earnings management (Paul, Mara and David, 2010). Mainly the reasons are- political leaders help the particular firm involved in earnings management to avoid penalization by southward and also political leaders use these companies financial performance and position to increase their public image.b) Internal Audit and earnings management This one is other major indicator of earnings management. If the quality of internal quality is low there are some possibilities of earnings management. According to the research, if a company is having high quality internal audit, they might be less motivated towards earnings management (Douglas, Jason and David, 2008). Main reasons are these internal auditors are more professional, responsible towards their chew over and they barely miss the experts expectations.c) Financial transparency and earnings management Many studies have shown that financial transparency and earnings management are related. If a particular financial report is more transparent then the manager are less interested toward earnings management (James, Robert and Cheri, 2004) The main reason behind this situation is detail information about the accounts including change in depreciation methods, details about each and every account will help investors to find out any manipulation done by the manager.

Apwh Ch.9 Study Guide

How did the Persian conquest set the stage for the emergence of the Maurya empire? The Persian Conquest go away Asia without a ruler, this allowed Chandragupta Maurya to exploit the opportunity and reside down the foundation for the Maurya Empire. . What were five major accomplishments of the emperor Ashoka?The five major accomplishments of the emperor Ashoka were to conquer Kalinga and bring it under Mauryan control, communicated his policies throughout his realm by inscribing edicts in natural stone trackations or pillars he ordered to be erected, established his capital at the fortified city of Pataliputra, created a central treasury to wield the efficient collection of taxes, and he converted to Buddhism. How did the Gupta administrative practices differ from the Maurya?Ashoka had insisted on knowing the details of regional affairs, which he closely monitored from his court at Pataliputra. The Guptas left local government and administration, and even the making of basic polic y, in the hands of their allies in the various regions of their empire. How did India fit in to the address along the Silk passage? The Silk Road allowed India to trade cotton, spices, and gems in return for horses and bullion from the west and silk from China. In what ways did the development of trade and manufacturing impact the set system?The development of trade and manufacturing led way to new groups of artisans, craftsmen and merchants, many who did not fit easily in the established structure. Individuals that worked in the same craft usually got together to organise a guild, a corporate body that watched prices and wages in an industry and provided for the members and their families. What are the fundamental beliefs of Jainism? What has been its long-term impact? Why did it neer become as popular as other major world worships? The fundamental beliefs of Jainism are ahisma or nonviolence, that verything has a soul, and that there should not be a caste system. It never be came as popular as other major world religions because the ascetic life that is enforced was too extreme. Its long term impact is that it influenced many beliefs in China up until the nineteenth century. What was the popular appeal of Buddhism? How does it compare and contrast to Hinduism? The appeals of Buddhism are that there is less dependence on Brahmins for ritual services, there was no caste or jati, and it did not demand the rigorous asceticism of Jainism.Buddhism is different from Hinduism because Buddhists use vernacular tongues instead of Sanskrit. It is similar to Hinduism because they both believe in reincarnation, originated in india, made people live according to a certain way (dharma/eightfold path) and they both have the idea of heaven or a uncanny union (nirvana and moksha). How did early Buddhism evolve into Mahayana Buddhism? How did that help spread the religion? Buddhism evolved into Mahayana Buddhism because innovations opened the road to salvation for large n umbers of people.This helped it because education institutes preferred it to the other form of the religion, thus spreading it efficiently. How did Hinduism evolve in India during this period? Three epics of Hinduism, the Mahabharta, Ramayana, and the Bhagavad Gita reinforced the caste system by emphasizing active life and adherence to caste over the ascetic life. This message opened Hinduism to common people who are used to the caste system and allowed Hinduism to overtake Buddhism.Why did Buddhism last lose popularity in India? Buddhism eventually lost popularity in India because it was gradually displaced by Hinduism. It grew remote from the popular masses in India. Terms to know Boddisatva, Mahayana, stupas, caste system, Jainism, Ashoka Maurya, dharma Dharma in hinduism, it is the duties and obligations of each caste class system a strict social structure in which classes are determined by heredity, wealth, or occupation Mahayana a type of Buddhism that offers alvation to ever yone and allows popular faith Stupas stone shrines that contain the remains and relics of the Buddha Boddisatva In Mahayana Buddhism, a person who can reach nirvana but delays doing so to save suffering beings. Jainism a religion that believed everything had a soul and believed in extreme aesthetics Ashoka Maurya the grandson of Chandragupta Maurya, he took the Mauryan empire to great heights and converted to Buddhism after battling the Kalinga tribe.

Tinker V. Des Moines

Tinker v. Des Moines Independent Community School Dist. 393 U. S. 503, 89 S. Ct. 733, 21 L. Ed. 2d. 731 (1969). NATURE OF CASE Petitioners, three public school pupils, in Des Moines, Iowa were suspended from school for violating a school board (respondents) policy of banning the vesture of armbands. The armbands represented the protest of Government policy in Vietnam. The District chat up dismissed the complaint. On appeal, the Eight Circuit Court was equally divided, therefore corroborate the decision of the District Court.Writ of certiorari was granted and reversed and remanded the decision of the Eight Circuit Court. CONSISE RULE OF fairness Student speech may be regulated when such speech would materially and substantially inject with the discipline and operation of a school. FACTS The petitioners decided to wear black armbands to protest the Government policy in Vietnam. The petitioners decision to wear black armbands violated a school board policy, which overtake to the p etitioners suspension from school.The petitioners did not return to school until after the anti-war protest period ended. switch off 1) Does prohibiting public school students against wearing armbands, as a form of typic speech, violate the First Amendment of liberty of Speech? HOLDING AND RATIONALE 1) Yes, the U. S. Supreme Court found the students conduct of symbolic speech is within the protection of the First Amendment of Freedom of Speech. The U.S Supreme court found by wearing armbands the petitioners did not cause any interruption in the classroom and did not impose on the rights of others. The petitioners wore the armbands to register their views on the anti-war protest in Vietnam. The petitioners protested in a quiet and passive manner. The court found the respondents failed to locate that the wearing of armbands substantially interfered with appropriate school discipline. Therefore, the court reversed and remanded the decision of the Eight Circuit Court of Appeals.

Big Data

The breadth of centers MEMO inventory that encompasses on the whole wireless skirt nonices is unmatched in the wireless nettleory application. 1. 2 Executive Summary This document represents the artifacts collected for the customer Cell Phone Accessories Purchase Project at Accessories Fulfillment pennyer (AFC) located in Houston, TX. AFC take to have a plan that allow engage its customer to get satisfactorily business experience. The bearing of this project is to develop a high aim training flow de scar from the customer first appearance into the vane ordain to the successful purchase. Our mission is to create cling to.We want to deliver a service where customers sack find and realize every cell phone take ins that they might want to taint online, and endeavors to sally its customers the lowest comply-at- competent expenses. Every client has their own highly complex fulfillment and logistics challenges and we are here to help add-on operating income, lever age return on investment, improve market agility, and fall upon higher levels of customer service. We conceptualize that our customer This paper leave highlight the information elements needed to support such a program as well as the contracts and sub-entities that come into play.It will focus initially on the interactions compulsory among our customers and arrangings as well as the methods they may practice session to make these purchases. Next it will discuss the information elements that deed to be considered in these transactions. We will provide a fully attributed Entity Relationship Diagram (RED) masking the entities, primary and foreign keys, as well as the individual information attributes needed by each(prenominal) entity. We will similarly blanket the contracts held between these entities. A Data Flow Diagram ( videodisk) will in addition be provided to depict the flow of information through the clays and the work / processing performed by the system.This will cover the logical design of the system. Finally, we will discuss our decision epitome with a matrix of potential solutions and the concluding decision we landed on. . 3 Problem statement M any companies and institutions have lack of designed web based application that pile help and offer check service to customers employees and administers. As AFC Houston, its official site of AFC web retributive tests the basic information of the company and the variety of product. If customers need to buy accessories from AFC, they have to repulse to AFC or make phone call to AFC. As we stub see the AFC web is non customized and ineffectively to increase sale.So the main problem is the company needs an online obtain system in which weed show office web information and has unctions such as product lookup, customer registration, product ordering and online pay. With the bare-assed system, AFC screwing create value and offer customer a better obtain experience. 1. 4 precondition There are two assumptions we assume for establishing AFC online obtain system 1 . It is common for company to engage network technology to digitize system of information management. 2. The customer prefers to use online obtain system to achieve the purchasing activity.Online Shopping System Requirement Analysis 2. 1 Requirement Definition E-commerce makes our shopping experiences more convenience, fast and versification. AFC online shop system not only needs to have the basic functions of identify the AFC online shopping system flow in Figure 1 . Then we fix the functional requirements and non-functional requirements. 3 AFC online shopping system flow 2. 2. 1 Functional Requirement According to the characteristic of AFC online shopping systems basic process, we define some essential components for system function. 1 Only the constituentship can use the function of shopping pushchair. Products information needs a classification to users search. 3 Shopping cart needs serial depend. Members can inquire the order. Considering these components, the main functions of the AFC online shopping system are embodied in the operation of providing, saving, updating and inquiring which include member information management, product information management, shopping cart management, order management and payment method. The figure 2 shows the frame of system function module. 4 System Function Module We can conclude more functional requirement in detail from the plot above. ) Member Register and Login to begin with youthful user puts the products into the cart, the system will guide the user to sign up the new neb part. New user has to fill in the information such as surname, password, Email address, phone number. The animated member then needs to enter the correct surname and password. The system will check the information and authorize the member to log in. B) Modify Members Information User can modify their registration information after log in which includes surname, c) Administrator User Administrator is a special user it can manage normal account, classify the products and deal with order. ) Browse the product All the guest and member can browse the products. E) Manage shopping cart Add products into shopping cart Browse the shopping cart Member can see the list of shopping relic includes quantity, serial number, and total price in their own shopping cart. Delete the products Edit the quantity of product Clear the shopping cart f) erect processing System will generate the order after member go to check in shopping cart. The system provide the function of inquire order to members after they complete the purchasing activity. ) stipend Method The system will allow member pay the product by Credit Debit tantalise payment or Papal. 2. 1. 2 Non-functional requirement a) Operational management The system should run on any PC, proroguet Pc, mobile phone which can be connected to internet. MISSES 6 Final Project The system should always be monitored by one of the administer during its working time. B) Security No members can access any other members personal information and purchase record. All the personal information filled in AFC web Just can be seen by registrants himself and the administer who has been authorized.The information should be protected during contagious disease by Secure Sockets Layer(SSL) parcel, which encrypts information member input. C) Cultural and Political All content included on AFC site, such as text, graphics, logos, button icons and images is the property of AFC s content suppliers and protected by the United States and supranational copyright laws. customer satisfaction is Oafs goal. All the question and complaint that the system received will be deal within 48 hours. 3. Orders are guaranteed to ship within 1-2 days.The Entity Relationship Diagram helps us better to understand our data cut ind into the database. Each entity table specified is on the basis of requirements needed t o fulfill our Customer Online Shopping System. For instance, Product_Detail entity table represents the information that needs to store for every new product, it can be update or deleted. Same with Member_Detail entity table, it is required to store data for every new customer willing to become member of the company. The Member entity table represents data that is unique for every member of the company, e surname and password.The Cart_lutes entity table represents the number of different products that a customer wants to have in his shopping cart. The Shopping Cart entity table has all the information of various products kept in the cart y the customer. It is nothing but the shopping understructure with all the purchase details in it. Payment entity table takes cares of the payment required to make by the customer for the purchase from the company. And 7 Order_Detail table shows the details of the purchase made by the customer.A customer can directly inquire the stead of his purch ase made from the company. Each attributes in the table includes the details required will be stored each entity. The following is the explanation of primary keys, foreign keys and cardinality of kin of each entity table ) Member prime find User_ID User can be of two types, either returning old customer or guest. Previous customer has their information available in system so they Just need to put their surname and password but for new customer we required to have all the basic information.Therefore, there is affinity between Member and Member Detail. B) Member_Detail Primary advert Member_old Foreign Key User_old. New customers willing to be member of the company need their data to be entered. There is relationship between Member and Member_Detail and IM relationship tit product. C) Product_Detail Primary Key Product_old All the wears and tears of the product need to be stored in this table. There is IM relationship with Member and MN relationship with Cart_lutes. D) Cart _lutes Primary Key Correlate_old Foreign Key Product_old.Product_Detail. E) Outcroppings Primary Key Cart_old Foreign Key Member_old, Correlate_old 8 There is IM relationship with Cart_lutes table, 11 relationship with payment and relationship with Member Detail. This table contains all the details of product that a customer is willing to buy. F) Payment Primary Key Payment_old. There would be 11 relationship between payment and Cart_late and also after successful verification of the payment, there is 11 relationship with the Order_Detail. G) Order_Detail Primary Key Order_old.There is 11 relationship with the payment and Ml with Member. A member can directly inquire for the status of his purchase with the order_old. The Entity Relationship Diagram for Customer Online Shopping system of Accessory Fulfillment Center is shown beneath in figure 3. 9 Entity Relationship Diagram Logical design Process Modeling (DVD) DVD is a graphical representation of the flow of data through an information system. Based on the functional requirement and RED, the processes and entity of AFC online shopping system is clear.We draw the context diagram and DVD level O diagram for our system. The context diagram defines how the electronic computer system interacts with its environment. In AFC case, external entities are the customer who will need the various services from the system, and the administration office who will manage and request the reports. The figure 4 shows how AFC online system interacts with guest, member and administer. Context Diagram The level O diagram shows all the processes at the first level of numbering, the data stores, external entities, and data flow among them.We define 3 external entities, 8 processes and 5 data stores. The system data flow starts from the customer browses AFC web and register the membership. Next the customer will claim the product to shopping cart then pay the product which will generate the order. Each order will have a unique number for customer to track the order activities. The number will also help administer to manage the order. Administer is external entities who will do he primer coat work such as manage the membership and deal with the order.The figure 5 and 6 will show each process pointt and the integrated level O DVD. DVD Fragment 1 Figure 6 Decision Analysis In order to measure how beneficial or realistic an information system will be to an organization, we consider conduct feasibility analysis on the AFC online shopping system. The feasibility analysis is an evaluation and analysis of the potential of a proposed project which is based on prolonged investigation and research to support the process of decision making. This part will elaborate the feasibility analysis from orotund dataData was only realized after the electronic scanners were multi-dimensional software were made broadly installed. superstar could range that the data were the available. Twenty-five years ago, Big Data genre - exhaust fumes resulting from the primary use of dated by PUC point-of-sale scanners changed the The scanners to eliminate the costs of price marking face of marketing in the consumer packaged goods Oust as today, Big Data are often defined to be data (CUP) industry by causing marketing spending to that are a by-product of the use of a computer to tilt ominously in favor of price discounts and away solve an operational problem). Cent years, from advertising. Today, real time digital Big Data generated by From the Analog Audit to digital Scanning the meshing offer the ostensible benefits of pro- The Impact on Short-term Marketing Strategies viding consumers with an easy way to find the in advance the approaching of scanner data, CUP marketers lowest price for any product while also armament had to hope on bi-monthly manual audits of stores marketers with dramatically expanded advertising to understand the trends in their carry gross sales and optimisation capabilities. Arr est share at retail (See Figure 1). The data were Marketers would be wise, however, to heed the sessions of write up and identify that for all the not available until six weeks after the end of the bi-month period. Benefits Big Data afford, they also come with per- Then, suddenly, retail merchants and manufacturers had Is that may not be as readily apparent. Ultimately, timely access to weekly (and even daily) scanner real-time digital Big Data must be used correctly if data.The coarseness of these new data all the way they are to have a positive impact on brand health revealed the substantial impact of short-term mar- and improve marketing return on investment (ROI) kiting tactics, including fugacious price reductions tooth today and in the future. Supported by newspaper advertisements (which communicated the price) along with prominent in- HISTORICAL thought store merchandising support-?often in the form of How the Availability of Data Has end-aisle displays (See Figure 2) .Transformed Markets Though auditing data showed a relatively stable Back in the sass, the motivation for retailers to bi-monthly sales trend, weekly scanner data clearly invest $1 50,000 to equip a typical supermarket with revealed the large and volatile sales increases that PUC scanners was not the value of the data they occurred when newspaper feature advertisements would obtain but rather the cost savings from not inform price reductions and in-store merchant- having to price mark each of the hundreds of thou- dosing support was implemented.Armed with this sands items on stores shelves. With scanners, it was type of gamy information, retailers were able to necessary only to display each SKU (stock-keeping twinge manufacturers for more trade-promotion units) price via a sign at the shelf because the check- dollars, and manufacturers-?as a result of the out cash register obtained the price for each undivided- tillers pressure along with their own desire for all item by looking up the items PUC recruit in the a short-term sales lift-?willingly increased their stores PUC/price file as the item was scanned.With this advent of these new data sources, CUP marketing Business often looked quite stable underwent a original marketing shift from advertising to price discounting. Bimonthly Brand Sales 50 Today, software fiend SAP GAG reports that the average CUP manufacturer spends fully 67 share of its marketing reckon on trade promotion and 10 percent on direct- $ Millions to-consumer promotions (mainly cents-off coupons), whereas less than 23 percent is 20 spent on branding advertising. With so 10 much being spent on retailer incentives that, in turn, then are used to temporarilyJan-Feb. Mar-Par May-June reduce price, the concern that resonates July-Gauge through the industry is that brand fair-mindedness Figurer Market Information in CUP Before Scanners Brand Sales metrical by Bimonthly Manual Store Audits is being eroded as consumers become trained to bu y on the basis of price discounts alone. Thats an unhealthy situation for any brand. Big Data in the Digital manhood but weekly scanner data revealed to retailers and manufacturers the huge short- term impact of trade promotions. 70 % ledger Sold (Newspaper/Display/Price Discount) Dollar Sales -10 Jan 12 Jan 19 Jan 26Big dataData was only realized after the scanners were multi-dimensional software were made broadly installed. One could say that the data were the available. Twenty-five years ago, Big Data genre- exhaust fumes resulting from the primary use of dated by PUC point-of-sale scanners changed the The scanners to eliminate the costs of price marking face of marketing in the consumer packaged goods Oust as today, Big Data are often defined to be data (CUP) industry by causing marketing spending to that are a by-product of the use of a computer to tilt ominously in favor of price discounts and away solve an operational problem). Cent years, from advertising. Today, real-time digital Big Data generated by From the Analog Audit to Digital Scanning the Internet offer the ostensible benefits of pro- The Impact on Short-term Marketing Strategies viding consumers with an easy way to find the Before the advent of scanner data, CUP marketers lowest price for any product while also arming had to rely on bi-monthly manual audits of stores marketers with dramatically expanded advertising to understand the trends in their brand sales and optimization capabilities. Arrest share at retail (See Figure 1). The data were Marketers would be wise, however, to heed the sessions of history and recognize that for all the not available until six weeks after the end of the bi-month period. Benefits Big Data afford, they also come with per- Then, suddenly, retailers and manufacturers had Is that may not be as readily apparent. Ultimately, timely access to weekly (and even daily) scanner real-time digital Big Data must be used correctly if data.The granularity of these new data clearly they are to have a positive impact on brand health revealed the substantial impact of short-term mar- and improve marketing return on investment (ROI) kiting tactics, including temporary price reductions tooth today and in the future. Supported by newspaper advertisements (which communicated the price) along with prominent in- HISTORICAL PERSPECTIVE store merchandising support-?often in the form of How the Availability of Data Has end-aisle displays (See Figure 2).Transformed Markets Though auditing data showed a relatively stable Back in the sass, the motivation for retailers to bi-monthly sales trend, weekly scanner data clearly invest $1 50,000 to equip a typical supermarket with revealed the large and volatile sales increases that PUC scanners was not the value of the data they occurred when newspaper feature advertisements would obtain but rather the cost savings from not announced price reductions and in-store merchant- having to price mark each of the hundreds of tho u- dosing support was implemented.Armed with this sands items on stores shelves. With scanners, it was type of granular information, retailers were able to necessary only to display each SKU (stock-keeping pressure manufacturers for more trade-promotion units) price via a sign at the shelf because the check- dollars, and manufacturers-?as a result of the out cash register obtained the price for each undivided- tillers pressure along with their own desire for all item by looking up the items PUC code in the a short-term sales lift-?willingly increased their stores PUC/price file as the item was scanned.With this advent of these new data sources, CUP marketing Business often looked quite stable underwent a fundamental marketing shift from advertising to price discounting. Bimonthly Brand Sales 50 Today, software giant SAP GAG reports that the average CUP manufacturer spends fully 67 percent of its marketing budget on trade promotion and 10 percent on direct- $ Millions to-consumer pro motions (mainly cents-off coupons), whereas less than 23 percent is 20 spent on branding advertising. With so 10 much being spent on retailer incentives that, in turn, then are used to temporarilyJan-Feb. Mar-Par May-June reduce price, the concern that resonates July-Gauge through the industry is that brand equity Figurer Market Information in CUP Before Scanners Brand Sales Measured by Bimonthly Manual Store Audits is being eroded as consumers become trained to buy on the basis of price discounts alone. Thats an unhealthy situation for any brand. Big Data in the Digital World but weekly scanner data revealed to retailers and manufacturers the huge short- term impact of trade promotions. 70 % Volume Sold (Newspaper/Display/Price Discount) Dollar Sales -10 Jan 12 Jan 19 Jan 26