Thursday, November 28, 2019

Doctrine Of Creation Essays - Creation Myths,

Doctrine Of Creation Doctrine of creation What do we mean by creation? How helpful are making, emanation and/or artistic work as analogies? Is it a doctrine about the worlds beginnings or origin, or about its present or future existence, or what? Creation is often referred to as a 'mystery' and this is due to its perhaps ambiguous nature. Christian theology defines creation in many different ways, which differ greatly as viewpoints on the same theme. John Macquarrie tries to make the mystery clearer by using two analogies to try to describe what creation actually is. The first of these is that of 'making'. This is best understood alongside the literal understanding of creation, which can be found in the Bible, especially in the Old Testament (Genesis). The analogy is that of a craftsman producing an article that is to be used. It stresses the superiority of God; there is both differences and distance between the craftsman and his product - as there is transcendence between God and God's creatures. It treats creation as an act of free will on the part of God, not as a process that is simply part of the Natural Law, which is more a view expressed by the second analogy. One problem with the 'making' analogy is that it doesn't embrace the traditional 'creatio ex nihilo' (creation out of nothing) view; if God has made the cosmos in the way in which a carpenter or a blacksmith would, out of what has he actually created it? The second analogy is that of 'emanation'. To understand this analogy it would be best to imagine God, the creator, as the sun, with the created, Gods creatures, as the rays emanating from it. This view stresses more affinity between the source (God) and what has sprung from it, thus making this the opposite of the 'making' analogy, with a much stronger emphasis on immanence rather than transcendence. As already mentioned, this theory of creation treats it more as a natural process that a spontaneous act, which is considered by some to be moving too far along the scale; a happy mean between nature and free will is the ideal view. Emanation is not a very biblical, traditionalist view of creation, and as such is often seen as opposed to the view of making. However, Macquarrie would not wish this, and says 'It should not be regarded as a rival idea to the biblical one...It should indeed be regarded as secondary to the biblical idea, but as such it provides certain correctives and gives expression to insights which are not clearly presented in the image of making.' A suggested 'middle position between these two opposing images is sometimes put forward, that of the 'work of art' analogy. At first glance this seems to be a good balance between transcendence and immanence; in creating a work, an artist does put something of himself into it, while at the same time remaining external to the actual thing itself. But does this do justice to the extent of the immanence of God in the creation of the cosmos? The artist analogy now looks to be too external; again there is the wrong balance. A way of creating the right balance would be to hold 'side by side in their tension with one another the models of making and emanation. All of these images do have something valuable in the search for the correct view of God and creation, however they all need to be given equal weight in the mind as they all have bad points and all have good. How you see the balance of transcendence and immanence in the creation mystery is a matter largely for the individual, however most Christian disciplines view God as both transcendent and immanent at the same time in the creation of the cosmos. Karl Barth claims that as we can not know empirically about creation, the whole doctrine of creation is in fact a doctrine of faith; the factual account of a world coming into being could be regarded as a creed of sorts, an expression of belief in God. Christian doctrine of creation is split into three sections; creatio originalis (the single act of creation in the beginning), creatio continua ( continuous involvement of creation)

Monday, November 25, 2019

How Does the Media Influence the Perception of a Womens Place

How Does the Media Influence the Perception of a Womens Place Free Online Research Papers The excerpt by Susan Douglas gives us an insight on how the media can manipulate the thought process of children. In the United States the media is used to sell products, nothing more, and nothing less. This is not a new idea in the United States; it has been around since newspapers have been selling advertisements. The advertisers decide how they are going to reach their customers. All advertising is based on the customers perception. That’s why most advertising is gender differentiated. You wouldn’t place an ad for men’s hair tonic and show all ladies in the ad space. Companies will continue to influence our thoughts and decisions as long as we continue to buy their products and conform to their messages. I don’t believe women’s place in our society has been influenced by what we see on television or read in print. The role women played in society fifty years ago is much different than that of women today. Fifty years ago women were expected to stay at home, raise the kids, pay the bills, and take care of their man. Men were expected to join the military, go to college, or get a job, and be financial provider for his family. Today, however, those gender based roles only remain in a very small percentage of families in this country today. Through women’s own stance for independence and the ever changing economy, many women are the bread winners and sole financial providers for their families. â€Å"Mr. Mom† is a commonly used name for men who now stay at home and play the role, only women once played fifty years ago. While it easy to blame the media for influencing our thoughts, it is up to you and only you to become the person you want to be. I have three children. A ten year old boy, a seven year old girl, and a five year old boy, all of which watch TV and none of which acts the way they do because TV influenced their thought processes. Sure, they want every toy on every commercial, and their decisions are gender biased, but they all want something different out of life. It is up to parents, and those who educate our children to teach them that whether you are male or female anything in this world is attainable. Research Papers on How Does the Media Influence the Perception of a Women's PlacePersonal Experience with Teen PregnancyInfluences of Socio-Economic Status of Married Males19 Century Society: A Deeply Divided EraRelationship between Media Coverage and Social andThe Effects of Illegal ImmigrationEffects of Television Violence on ChildrenThe Fifth HorsemanCapital PunishmentMarketing of Lifeboy Soap A Unilever ProductAnalysis Of A Cosmetics Advertisement

Thursday, November 21, 2019

US Airways Group - Going Global Essay Example | Topics and Well Written Essays - 500 words

US Airways Group - Going Global - Essay Example US Airways cannot continue to depend solely on the US marketplace to achieve growth. Since the airline industry in an oligopoly the few firms that participate in this marketplace are very powerful. Currently the US airline industry is dominated by three players who combined control nearly 42% of the marketplace (Misra, 2010). The top three US airlines are Delta, American, and Southwest Airline. US Airways stands fourth in market share in the US marketplace. The company has reached at stage in its product life cycle that requires the firm to seek global expansion in order to achieve sales growth and optimize shareholder’s wealth. Once US Airways makes the decision to seek international expansion the managerial team of the company needs to develop a strategic plan to achieve the objective. The firm has to evaluate the corporation from the top down to determine whether the company is ready to penetrate other marketplaces. As an airline company the firm has to determine if the company has the proper infrastructure in place to achieve their goals. The most important machinery in the industry is the airplanes. The firm has to determine if it has enough airplanes available to s tart offering new routes outside the United States.

Wednesday, November 20, 2019

Healthcare policy Essay Example | Topics and Well Written Essays - 750 words

Healthcare policy - Essay Example For instance, in some countries quality health assurance has been left to health care providers and other professional bodies, with no or little government supervision/regulation. Contrary, in other countries, particularly in those that the state is the principal funder, the provision of quality health care is done by the government thus making the healthy sector to be subject to various healthcare policies. Arguably, some of these policies have detrimental to the effective performance of health care practitioners as well as the overall healthcare seekers. Generally speaking, in many countries, DNP practices are regulated by various state licensure. This regulation in itself acts primarily as a barrier to the performance of the DNPs since it declines them the authority to practice to the fullest degree. For instance, despite the main objective of full practice authority, the practice laws and licensures vary significantly from state to state. According to the American Association of Nurse Practitioner (AANP), full practice authority basically refers to the accumulation of licensure regulations and state practices which allow the DNP to examine, diagnose, prescribe and treat patients, exclusively under the â€Å"licensure authority of the state board of nursing† (2014). As such, the DNPs with similar national certification and scholastic training could face an anthology of limitations when they relocate from their current practicing state to another.

Monday, November 18, 2019

RESEARCH COURSE WORK Essay Example | Topics and Well Written Essays - 2250 words

RESEARCH COURSE WORK - Essay Example Also, as far as population distributions are concerned, non-parametric tests make no assumptions about the shape of these distributions, nor do they assume that the two populations have equal amounts of variability (Miller, 2006). Correlation and Regression A correlation is a numerical value that describes and measures the characteristics of the relationship between two variables. Typically, correlation measures the direction of the relationship, whether positive (direct) or negative (inverse); the type of the relationship, whether, linear, exponential, quadratic, etc.; and, the extent of relationship, that is, correlation close to 1 or -1 indicates a strong relationship while correlation close to zero indicates the minimality of the relationship. If the relationship is linear, then regression gives the linear equation that best predicts the relationship between the independent and dependent variables (Gravetter & Wallnau, 2008). Measures of central tendency The mean, median and mode of a data set measure central tendency. The mean is typically the â€Å"average† value of the data set, taken by summing up all the data points and dividing the sum by the total sample size. The mean is used when the distribution is somehow evenly distributed, without the presence of extreme values. The mode is the most frequent value in the data set, and is most commonly used when the data is made up of categorical or nominal values. The median is the â€Å"middle value† or the score that divides the distribution in half so that 50% of the values lie below or at the median (Bluman, 2004). When a distribution is symmetrical, the right-hand side of the graph will be a mirror image of the left-hand side. In this case, there is only one mode and it is equal to the mean and the median. Skewed distributions, on the other hand, are lopsided towards one side. Positively skewed distributions peak at the left where the mode is, the median to the right of the mode and the mean to the right of the median. In negatively skewed distributions peaked to the right where the mode is, the median to the left of the mode, and the mean to the left of the median (Gravetter & Wallnau, 2008). The meaning of â€Å"Statistical Significance† Statistical significance is basically the level of risk that one is willing to take in rejecting a true null hypothesis. For example, when testing the equality of the means of two data sets at 1% or .01 level of significance, it means that on any test of the null hypothesis, there is a 1% chance of rejecting the null hypothesis and thus concluding that there is a difference in the means when there is no difference at all (Miller, 2006). Part B. The research topic The data set extracted from Brainmass.com was gathered to conduct research on the housing of a neighborhood that encompasses 5 townships. Using the data gathered from 100 housing properties, the researcher wants to find out the relationship of the characteristics of th e real estate property to its market value. Furthermore, the researcher wants to find out which among the variables have the greatest effect on the market price in order to come up with a mathematical model that will forecast the market value of a property given the values of the independent variables. The research variables The following variables were used in this data set: Price The variable â€Å"Price† refers to the current price or market value of the housing property, measured in thousands of US dollars. This variable is treated

Friday, November 15, 2019

Criminology Essays Crime and Society in Australia

Criminology Essays Crime and Society in Australia Crime and Society in Australia What is Crime? Crime can be defined as breaking the law. The government or authorities usually set laws that the citizens must follow, punishment is prescribed for those who bleach those laws. The laws provided by a state are an example of behaviour codes that influence society. The legal or criminal justice system enforces the law and punishes those who break it. There is a social stigma associate with crime. It is important to note that all breaches of the law are not criminal such as civil offences and breach of contract. The tag ‘crime’ is usually reserved for the offences that cause harm or injury to the public, individuals or the state. Social, political, economic and psychological conditions influence the definition of crime and how the law is enforced. These changes may criminalize or decriminalize behaviour. The statistics on crime will have to take this factor into account. Who is the Criminal? A criminal is deviant who does not follow social codes that exist in the society. Legally, a criminal is a person who breaches the law and commits a crime. This offender is the tried before a court of law for breaking the law. A criminal is usually found to be guilty of the charges put against him/her. A sentence or punishment is give to such an individual. Get help with your essay from our expert essay writers Types of crime In Australia crimes are legally classified as either indictable or non-indictable. Indictable offences are heard in a superior court in the presences of a jury. However, non-indictable offences are heard in magistrate courts and jury is not necessary. Although there are many differences in the various jurisdictions, a conclusion was made that offences include; fraud, burglary, robbery, rape, assault and homicide. Crime is categorized as violent, public order or property crime in the criminal justice statistics. Violent crimes consist of assault, sexual violence, robbery, kidnapping or abduction and homicide. Robbery to some extent is a property crime. Nevertheless, it’s well thought-out a wicked crime since the risk of violence is a graver offence. Criminal Justice organization in Australia Australia’s criminal law has evolved from the initial law adopted from the English common law. This central administration of this country is composed of the national government and six states. The commonwealth government enforces its own laws. Commonwealth offences include drug trafficking, breach of social security laws, property and personal offences that occur within the commonwealth. Every state has its own criminal law. States like; Tasmania, Western Australia and Queensland have enacted the criminal codes. This law also applies in other Australia states like those from the south and the new south of Wales. Currently gender, race, policing, law and crime are some of the topics for debate in the criminal justice system. Stakeholders are kin on establishing a relationship between crime, gender, race and the legal justice system. However, the issue has not received adequate media and political attention. Gender Race According to statistics on Australia’s workforce in criminal justice work there are more men compared to women. Information and statistics provided also shows Australian indigenous white male represent the largest population in the prisons. The author notes that the normal group of just about 2% of Australia’s female population accounts for half of the overall number of indigenous Australian women who are in prison.† These findings are astonishing. In addition, statistics also reveals that majority of those working in criminal justice are white males. The population of indigenous white men is larger than that of indigenous Australian women. Evidently, there is a racial disparity in the workforce of the criminal justice system in Australia. Policing The role of the police in the legal justice system is analyzed by Cunneen in his book called, Administration, offence and clash: indigenous Communities and the law. The author examines the over-criminalization of Australia’s indigenous people in relation to their colonial past. He developed a theory that there is a relationship between criminalization and colonization of the indigenous people. Cunneen gives attention to the role the police play in the process of criminalization of the indigenous people. He notes that the law enforcers particularly the police have limited effectives; their policies and practices are shortcoming. The police need to change their colonial policing style and culture. A zero tolerance approach towards crime has been adopted however, it is important to protect human rights and to use good judgment. Police have a vital role in crime prevention and reaction. However, more emphasis should be placed on crime prevention. The police need to organize targeted patrols, follow ups for victims with repeat allegations, faster improved response to victims, problem identification and development of solutions as well as cooperation with other law enforcing agencies. For this changes to take place successfully a cultural and mind set change is fundamental (Brereton 2000). Age The minimum age for trial in Australia’s juvenile court and in the adult courts varies. Nonetheless, 7 years is the minimum age for trial in a juvenile court and 16 years for trial in an adult court in most states. In some jurisdictions criminal charges such as murder, rape and treason are tried in adult courts. Sexuality Crime and society in Australia Women have often been the victims of crime. A study was conducted on the victimization of women in Australia. The survey on sexual and physical violence was carried out on women between 18 to 69 years. The definition of physical violence included threats, arm twisting, attempted suffocation and use of weapons like knifes or a guns. Forced sexual engagement, unwelcome sexual touch and attempts of sexual violence. According to the report 10% of the women who participated in the survey had experienced male violence that year or the previous one. The number of women who underwent bodily violence was twofold as high as that of the ones who experienced sexual violence. The statistics indicated that 5% of the physical violence was perpetrated by a non-partner while 3% of the sexual violence was also committed by a non-partner. The report defined a non-partner as a friend, relative, acquaintance, workmate or stranger. General, partner sexual and physical violence are hardly reported to the authorities. Most victims find it easier to speak to their families and friends than report to the police. Table 1: Reports by victims of violence to family members, friends and the police. Partner violence Non-partner violence Family 42% 51% Friends 55% 57% Police 15% 16% The main question here is why the female victims of violence fail to report to the police. One of the most common reasons given by the victims was that they thought the case was minor or they thought that nothing could be done to help them. Has the legal system failed those whom it should protect? Its necessary to evaluate how informed the public is on individuals rights. Another area of concern is how much a person should take or allow them to be subjected to, in relation to violence before they can speak and seek legal justice. In 2001 and 2002 about 18 women were victims of gang rape and assault. Some record of a bunch of criminals’ rape committed by brothers from Pakistani is an example of such cases. Their victims were teenage girls from different ethnic backgrounds. The crime was comparable to Lebanese gang rapes in Sydney. Australia’s law defines rape as â€Å"unlawful sexual act with another person by force; without their consent.† The rapists’ record tape a great amount of their rape and this was used in court as evidence. The criminal justice system judged and punished the perpetrators. The â€Å"K† brothers were sentenced to 15 to 24 years imprisonment. They were convicted for a total of 70 years for the 28 rape charges against them. In November 2005, an appeal made by three of the brothers was rejected. Instead in 2006 there term was extended by the Supreme Court (New South Wales). On of the brothers however, committed suicide in his cell. By 2007 the brothers were to face additional rape charges. During the court proceedings the issue of cultural difference between Australian and Pakistani culture arose. The rapist claimed that they did not understand what consent meant according to Australia’s terms. According to them the girls’ behaviour was a form of consent. They claimed that their victims behaved in a way that Pakistani girls would not especially if they were not willing to cooperate. The presiding judge dismissed their claims and openly told off their lawyer for making such an argument. The above incident is an example of immigrants been the perpetrators of crime. The difference in culture is certain no excuse for committing such crimes. It is important to question how allowing immigrants into Australia influences crime. Certainly, different definitions of crime exist in varying countries and culture. What actions are in place to make sure that the importance of Australia’s population is safeguarded? Women are also victims of trafficking in Australia. These women are usually trafficked from other countries especially Asia and forced to work in as sex workers. The media highlighted this issue and claimed that government agencies helped the perpetrator. According to the media the government mismanaged cases by victims of trafficking and deported those women without giving them any compensation for the crimes committed against them. In response Australia’s parliament set up a joint committee to investigate the issue. The committee’s findings acknowledged that people trafficking is a major crime in Australia. Most of the trafficked people were unaware of the nature of work they would have to do in Australia. The committee was also concerned about the ease with which traffickers could access visas for hundreds of trafficked victims without raising any suspicion. Approximately 300 to 1000 women are trafficked into Australia annually. The trafficked women were forced to work not only in the sex industry but also in clothing and textiles, domestic work, construction and in the hospitality industry. Most of these victims were physically, sexually and mentally assaulted. Moreover, their working conditions were atrocious. Immigration has increased in Australia. In the 20th century more Asians have immigrated to Australia. This has lead to the increase of Asian gangs and criminal activities by these gangs in the major cities. Racial power struggles are evident even in politics. The ‘one National party’ was branded as Nazis by the Jews in Australia. The Australia-Israel Review printed the article with the aim of intimidating the party members. The efforts by the whites in Australia were ignored contrasting the Aborigines. The whites were doing what the Aborigines had done but there move was termed as racist. The local people have in the past organized themselves on racial basis. They have also received unique handling from the government. They even have their own Aboriginal Law Council. The Aborigines account for 2% of Australia’s population. However, according to statistics by the Australian Institute of Criminology the Aborigines make up 30% of the inmates. (Argus, 1985). Recent years have also witnessed crimes organized by a race against another. For instance the 2005 racial violence in Sydney is an example. There was a week long all attack on Muslims following an alleged attack of life guard in North Cronulla beach by a Lebanese man. Innocent people were attacked as gangs took advantage of the situation to target individuals based on their race. The government and the media did not do much to calm the situation. Moreover, to some extent the government was responsible for fuelling such an attack. Since the September 11 terrorist attacks Muslim-Australians were subject to state surveillance, police raids and fear mongering. Media coverage on war on terrorism worsened the situation making all Muslim Australians to be labelled as terrorists. Media coverage on the Sydney riots appeared to support the violence. For instance, the Daily Telegraph, December had the heading â€Å"Fight for Cronulla: we want our beach back†. Past rape cases that in involved Lebanese men give justification to the attackers to claim that all Lebanese men are rapist. Clearly, such a claim has no basis because a number of Lebanese men were convicted of the crime it does not justify the punishment of an entire race. Terrorism is one of the challenges that this generation has to address. However, it is not justified to attack person and destroy property belonging to people because they belong to a particular race that is accused of terrorist acts. The division on racial lines was evident in the riots with different groups lashing out at others openly. The world is quickly becoming a global village. Therefore there is a need to understand, accept, cooperate and work with people from different cultures, races, ethnicity and religion. Tolerance should be emphasized in the current generation not violence or crimes against any particular race. A study done by the Australian government on juvenile offending revealed that ethnic minority youth were more likely to be offenders. Unemployment among the youth (15-19 years of age) was the main reason for engagement in crime. The unemployment rate for the minority youths was three times higher than the general unemployment rates of other youths. For instance the unemployment rate for Vietnamese Australian males doubles that of the general Australian youth rate. (HREOC 1993:223) The report by the Australia Bureau of Statistics showed that juveniles accounted for 13% of those in police custody. In 2003, persons between the ages of 15 and 19 accounted for the highest crime rate and booking. The juvenile offenders were four times more than the other offenders. Juvenile offenders were mostly charged with unwanted entry, theft, assault and motor vehicle theft. Cases of juvenile homicide, sexual violence, robbery and fraud were very minimal. (ABS 2003) It is a matter of concern that youth engage in crime either individually or in gangs. Unemployment is one of the reasons given for this behaviour. However, it is necessary to examine racial employment discrimination in terms of race. Statistics have shown that there is a large disparity between unemployment rates of minority youths with that of youth in general. A report by Australia Criminology Department showed that female homicide offenders were highest among 20 to 24 year olds. This was the same case for the men. (2003). Homicide cases for female offenders between 15 to 24 years of age had fluctuated in the 1990’s. A testimony by the Program of State Homicide Monitoring revealed that in 2003 there were 341 cases of homicide in Australia. This was a 6% decrease compared to the findings of the previous year. Murder cases accounted for 89% of the homicide case in 2003 while the rest were manslaughter. Domestic related disputes were responsible for most of the female homicide incidences. The female victims were killed due to disputes related to child custody, break ups in a relationship and other partner conflicts. However, most of the homicide victims were male. They accounted for 67% of the homicide victims with men between the ages of 25 and 44 being the largest target. Compare to the women at all ages the male homicide victims were more expect for ages under 15. The female homicide victims had decreased by 15% compared to a survey done the previous year. (Australia Bureau of Statistics 2004) A survey done in South Australia, Queensland and Victoria indicated that 175,872 offenders were booked in 2003. 138,232 were male while 37,640 were female. Compared to the females, males were four times more likely to be offenders. The offending rate for men was 3,148 per 100,000 (Chris 1998). Rehabilitation of the inmates is a subject that needs to be given priority as far as enforcement of the law in Australia is concerned. Research has revealed that rehabilitation of female inmates seems to emphasis on those convicted of minor offences compared to those who have committed criminal offences like homicide. The research reveals that female prisoners with long term charges have limited and impersonalized rehabilitation. CONCLUSION Juvenile crime cases have increased worldwide. However, the crimes performed by the deviant youth are not as serious as those perpetrated by adults. In Australia the juvenile offenders rate has doubled, with most of the perpetrators been male youths. (AIC 2003). It is argued that the main reason why juvenile booking rates have increased is because the youth are easier to arrest and prosecute. Their level of crime organization is generally less complex compared to that of adults. The main concern is how to rehabilitate youth crime offenders so that they do not continue to engage in crime in their adult life. Generally, fewer women are perpetrators of crime compared to women. However, they are often victimized, in relation to sexual or physical assault. The victims of human trafficking in Australia are mostly women. Crime rate are higher among certain races in Australia, especially among the minorities and the immigrants. This is mainly due to the racial disparities that exist in terms of employment opportunity and discrimination. Australia has made various initiatives to stop crime. As part of a crime prevention effort the National Community Crime Prevention Program was instituted in 2004. Its grant program received a funding of $ 65.5 million for the period between 2004 and 2008. These funds were to support grass root programs on crime prevention, improve safety in the community and reduce the fear associated with crime. The public, politicians and law enforcers should focus on crime prevention. It’s of utmost importance to change the perception on crime. It is not enough to react to criminals acts by arresting, taking to trial and convicting perpetrators. The government and its legal agents need to examine what can be done so as to address the issue of crime before it occurs. Prevention of crime should be given more attention. Instead of hiring more law enforcing officer, building more prisons and funding the criminal law justice system the funds can be used to improve development in the country. It is not enough to set up agencies to address the issue of crime. More far reaching initiatives need to be taken. Issues such as perception, equality in terms of opportunities and affirmative action for minorities, culture change and enforcement of the law without any bias should be considered in relation to crime and crime prevention. References Adam, G peter G 1999. The Cambridge handbook of Australian Criminology. Cambridge, UK. Allen Walklate, S 2001. Gender, Crime and Criminal Justice, Willan Publishing, UK. Argus correspondent 1985. â€Å"Aborigines have the highest jail rate in the world.† The Argus, Nov. Australian agency of figures, Australian agency of figures 2003. Residents by age and sex: Australian states and regions 1997 to 2002 ABS, Canberra. Australian administration: Australian institution of Criminology, Chris Cunneen, White Robert, 2000. Juvenile Justice: youth and Crime in Australia. Oxford, UK. Cunneen Chris 1998. Clash, political views and Crime: indigenous Communities and the law. Oxford, UK. D Chappell P Wilson, (eds.) 2000. offence and the Criminal integrity organization in Australia: 2000 and Beyond. Butterworth, Sydney Guillermo, Bernal, 2003. Handbook of Racial and Ethnic Minority Psychology. Oxford, UK. Jacobsen, G. 2005. violent gang rapes by Brothers’ revealed. The Sydney sunrise messenger. 21 July. Jacobsen, G 2007, â€Å"Indictments brought against brothers for rapes.† The Sydney Morning Herald. 23 Nov. Mason, G Tomsen, S (eds.), 1997. Homophobic Violence. Hawkins Press, Sydney Mason, G, ‘Odium offence as ethical Category: Lessons from the Snowtown Case’ Australian and New Zealand Journal of Criminology 40(3) 249-271 (2007) Recorded crime: victims, Australia 2003. ABS Canberra. Australian Bureau of Statistics 2003. Residents by age and sex: Australian states and region 2003. ABS Canberra. Mason, G 1990. Early life Suicide in Australia: Avoidance methods, Section of recruiting, instruction and Training Australian Institute of Criminology, Canberra Mason, G 2002. The manifestation of Violence: Homophobia, sexual characteristics facts, Routledge, United Kingdom. Mason, G 2007. ‘Hate Crime’ in T. Anthony C. Cunneen, A crucial Criminology Reader, Federation Press, Annandale Mouzos, J Makkai, T 2004. Womens experiences of male aggression: results from the Australian section of the International violence against women survey (IVAWS). Australian organization of Criminology, Canberra. Mouzos, J 2002, Murder in Australia: 2000-2001 Program of National murder Monitoring Annual Report, Australian Institute of Criminology, Canberra. Ms Maltzahm, Proof Committee Hansard, 18 November 2003. Sir, P 1995. Violent Property Crime. Federation Press, Sydney. Wallace, N 2005. Bunch of criminals rapist’s attacks inevitable: The Sydney Morning messenger, 10 Dec. Wallace Natasha 2005. â€Å"Gang rapist asserts right to attack† The Sydney Morning messenger. 12 Oct. Wallace Natasha 2005. ‘History of infamy’, The Sydney Morning Herald. 24 Nov.

Wednesday, November 13, 2019

Warren G. Harding :: essays research papers

Before his nomination, Warren G. Harding declared, "America's present need is not heroics, but healing; not nostrums, but normalcy; not revolution, but restoration; not agitation, but adjustment; not surgery, but serenity; not the dramatic, but the dispassionate; not experiment, but equipoise; not submergence in internationality, but sustainment in triumphant nationality...." A Democratic leader, William Gibbs McAdoo, called Harding's speeches "an army of pompous phrases moving across the landscape in search of an idea." Their very murkiness was effective, since Harding's pronouncements remained unclear on the League of Nations, in contrast to the impassioned crusade of the Democratic candidates, Governor James M. Cox of Ohio and Franklin D. Roosevelt. Thirty-one distinguished Republicans had signed a manifesto assuring voters that a vote for Harding was a vote for the League. But Harding interpreted his election as a mandate to stay out of the League of Nations. Harding, born near Marion, Ohio, in 1865, became the publisher of a newspaper. He married a divorce, Mrs. Florence Kling De Wolfe. He was a trustee of the Trinity Baptist Church, a director of almost every important business, and a leader in fraternal organizations and charitable enterprises. He organized the Citizen's Cornet Band, available for both Republican and Democratic rallies; "I played every instrument but the slide trombone and the E-flat cornet," he once remarked. Harding's undeviating Republicanism and vibrant speaking voice, plus his willingness to let the machine bosses set policies, led him far in Ohio politics. He served in the state Senate and as Lieutenant Governor, and successfully ran for Governor. He delivered the nominating address for President Taft at the 1912 Republican Convention. In 1914 he was elected to the Senate, which he found "a very pleasant place." An Ohio admirer, Harry Daugherty, began to promote Harding for the 1920 Republican nomination because, he later explained, "He looked like a President." Thus a group of Senators, taking control of the 1920 Republican Convention when the principal candidates deadlocked, turned to Harding. He won the Presidential election by an unprecedented landslide of 60 percent of the popular vote. Republicans in Congress easily got the President's signature on their bills. They eliminated wartime controls and slashed taxes, established a Federal budget system, restored the high protective tariff, and imposed tight limitations upon immigration. By 1923 the postwar depression seemed to be giving way to a new surge of prosperity, and newspapers hailed Harding as a wise statesman carrying out his campaign promise--"Less government in business and more business in government.

Monday, November 11, 2019

Corporate Law and Governance Essay

Question 1 Bryan, Sarah, Jason, Calvin and Rubini are interested in starting a travel agency specializing in tours around Sabah. They are keen in having an office at Damai, Kota Kinabalu and to hire a few staff. Their initial capital is RM30, 000 each. They are also planning to acquire MPV vans to cater to small groups of travelers. All of them agreed to be involved in the management of the business and to make decision together. However, they are seeking your advice as to which business structure would best serve their purpose.  Advise Bryan, Sarah, Jason, Calvin and Rubini. (15 marks) Question 2 If they have decided to form a private limited company for their business, what are the things they need to consider in incorporating a company? They would like to use Friendly Tours Sdn Bhd as the name of their business. Also, they agreed to appoint Rubini as the Managing Director of the company for 5 years. Advise them in the drafting of the Memorandum and Article of Association. (15 marks) Question 3 In May 2013, they would like to expand their business in exporting fresh food and vegetables to Sarawak.  They are not sure whether they are allowed to divert from their initial objective in travel agency business. They also would like to change their business name to Borneo Connection Sdn Bhd. In the recent meeting, Sarah was appointed as Managing Director of their business instead of Rubini as stated in the Article of Association. Advise Bryan, Sarah, Jason, Calvin and Rubini in the situations above. (15 marks) Question 1 There are three types of business structure which are sole proprietorship, artnership and company. Choosing the right type of business structure is one of the most important choices of all for which they have to make when starting a business. Not only will this decision has an impact on their liability, it will also affect their ability to raise capital, management and decision making rights. Since there are five people who are interested in starting new business, it is important for them to compare and choose whether a partnership or company will best suit to their purpose. According to Section 3(1) of Partnership Act 1961, a partnership is the relation which subsists between persons carrying on business in common with a view of profit. In other words, they must continuously carry on travel agency business and all partners agreed to operate the travelling business together with the intention to make profits from it. As for company, it is an artificial legal person who is bound by law to manage company. It is a separate legal entity for which its legal identity separates itself from its members, officers, employees and others who form the company. In term of management and decision making, there are two types of partners in partnership: dormant partner who is not participate in management of the firm and managing partner who manages and makes all business decision of the firm, subject to any agreement requiring them to obtain consent of all other partners. According to the situation, all five of them are agreed to be involved in the management and to make decision together, so it is confirmed that they are all managing partners of the partnership and it is clearly set out in their written agreement. Hence, they are entitled to manage the partnership together and they have a wider pool of skills, knowledge and experiences collectively from all partners, so they have more inputs and suggestions to a better management of the business. In decision making wise, any major decision relating to any change which will affect the nature of the partnership must obtain the consent of all partners by carrying out formal meeting. For instance, type of business carried on, admission and removal of partners, and dissolution of partnership. Otherwise, they can freely make decision in their own or perhaps together by carrying out a less formal meeting, provided they are acted in good faith. As for a company, although only person who are appointed as director has the power to manage the company, members of the company have the definite voting rights in any major decision making. So, director has to comply with statutory requirements, which is to carry out general meetings by sending out notices of meeting to all members and must pass certain resolution from the members in order to obtain their consent and reach a decision. Yet, the procedures in decision making in a company compared to a partnership is more tedious and time-consuming, especially when facing crucial matters to be solved in short amount of time. So, it is better to form a partnership in terms of management and decision making. As mentioned previously, partnership is not a separate legal entity and hence, they are having unlimited liability. All partners are personally and jointly responsible for all debts and obligations of the firm. Not only it might end up with dissolution of the partnership, personal properties of partners can be seized to settle the business when the firm’s fund is insufficient to cover debts and obligations incurred during the ordinary course of the business. Unlike a company, it is a separate legal entity which separates itself from its members. As a result, only company is fully liable for debts and obligations incurred by itself while members’ liability is only limited to the unpaid amount of their shares capital, as established in case Salomon v Salomon & Co Ltd. The creditors claimed that Salomon and his company were one and the same and they should be repaid in top priority. However, the court held that he is not liable for debts of the company due to separate legal entity. Hence, in the event of winding up, creditors cannot bring actions against members of the company to contribute more than their initial contribution in debts settlement and so, their personal assets are not affected. Therefore, it is better to form a company in term of personal liability. Apart from that, they are planning to acquire several MPV vans in order to support their business but apparently their initial capital contribution which is totaling RM150, 000 is merely sufficient to acquire one or two second-hand MPV van. So, in term of raising capital, partnership’s fund is raised through capital contribution by all partners. If they wish to raise more capital by admitting more partners into the business but prior to admission, they must dissolve the partnership and form a new partnership consisting old and new members again, and perhaps their previous written agreement must be re-wrote. However, continuous admission of new partner may not be the solution if they wish to expand the business as the amount of capital contribution from each partner may not collectively big enough to do so. As for company, a private limited may normally issue shares or debentures to family, friends or employees by way of a private arrangement while a public limited may invite public to subscribe for its shares or debentures. Also, a private limited may convert to public limited by passing special resolution to raise more capital. Despite the risk of being a new business and compilation of statutory procedures, the amount of capital raised may be relatively more than the amount of capital contributed by each partners in the partnership. Therefore, it is better to form a company in term of raising capital and business expansion. Furthermore, partnership is not a separate legal entity and it can be easily dissolved upon the death, retirement, or new admission of any partner. Hence, partnership’s duration of existence is uncertain and has a finite lifespan. Meanwhile, since company is a separate legal entity, it has the characteristic of perpetual succession. In other words, despite any changes occur in its membership, they should not worry about dissolution of the company as it is has an infinite lifespan and exists perpetually until it is legally wound up or deregistered. As such in case Re Noel Tedman Holdings Pty Ltd, a husband and wife who were the only directors and members of the company were killed in an accident but the court held that the company is not affected by the accident and would continue to exist. Therefore, it is better to form a company in term of duration of existence. In conclusion, compared to a partnership, they are recommended to form a company in terms of limited liability of members, easier to raise more capital and its perpetual succession. Question 2 When they have chosen to form a private limited company, they should appoint a promoter to assist them in formation of company by performing secretarial services. Firstly, the promoter must conduct name search on the availability of proposed company’s name. Next, incorporation documents such as Memorandum of Association (hereinafter referred as MA), Articles of Association (hereinafter referred as AA), statutory declarations and any prescribed forms must be lodged with Registrar of Companies’ (hereinafter referred as ROC) within three months from the date of approval of the company’s name. Upon submission of documents and payment of fees, ROC will issue certificate of incorporation to them. In MA, they need to state the name clause, registered office, object clause, share capital clause and liability clause. While setting out name clause, they need to apply name search to ROC to check on the availability of their company’s intended name which is Friendly Tours Sdn Bhd. However, care must be taken where they should not register their company in a name that in opinion of ROC is undesirable or unaccepted by the Ministers, and also confusingly similar to the name of an existing company. In addition, they must include ‘Sendirian Berhad’ or the abbreviation ‘Sdn Bhd’ in their company’s name as it is a private limited company. Once they obtain bona fide approval from ROC, the name is reserved for three months from the date of approval. Next, they should set travel agency business which tours around Sabah as their company’s principal object clause and from thereafter it defines their company’s legal capacity when entering into any contract. Yet, in order to expand their company’s legal capacity and evade ultra vires act, they are advised to draft their object clause in widest possible terms by including many conceivable forms of activities, either dependent or independent to company’s principal object clause i. e. ravelling business, and each of it should be regarded as a separate and independent object in its own paragraph. Furthermore, they have to state the amount of company’s initial authorized share capital, which is RM150, 000 and its division into shares of a fixed amount, which can be 150,000 ordinary shares of RM1 per share. They can increase or decrease their authorized share capital in future by passing ordinary resolution. Also, their liability as a member in the company also must be stated, which is limited to the unpaid amount on their share capital, to protect their personal assets in the event of winding up. Other information such as company’s registered office which located at Damai, Kota Kinabalu, subscribers clause and association clause must also be stated in MA. As a private limited company, it is open for them to decide whether to adopt its own AA which meets company’s requirements, adopt Table A of Fourth Schedule as its AA or a combination of Table A articles with specific articles designed to meet company’s requirements. However, under Section 30(2) of Companies Act 1965, Table A will be AA of their company if they failed to register its articles upon registration. Any further alteration of AA is required to pass special resolution under some conditions. In drafting of AA, information such as appointment and removal of directors should be included in AA. To be appointed as a director, Rubini must be a natural person which is at least 18 years old and not being disqualified from being a director. Since they are forming a private limited company, they are allowed to name Rubini as Managing Director of the company and state a five years term of office in AA provided she is not 70 years old and above. Then, they should ensure that the company has at least two directors including Rubini who shall be named in AA as the first directors of the company and will hold office until the first Annual General Meeting where they will automatically retire (except Rubini in this situation). If they adopt Articles 64, 66 and 67 of Table A, retiring directors may be reappointed and the company may increase or decrease the number of directors in a general meeting by ordinary resolution. Furthermore, board of directors may have the power to appoint anyone as a director either to fill in casual vacancy or addition to existing board members if they adopt Articles 68 of Table A. Also, they have rights as members of the company to remove a director by ordinary resolution before his term of office expires. Yet, it is always subjected to company’s AA such as a provision is provided not to remove a director. They should also include the duties and powers of being a director, for example Rubini must greatly exercise her duties of care, skill and diligence. Other officers such as company secretary and auditor must be appointed at least one in the company and his legal position and duties must be clearly set out in company’s AA. In addition, they should include rights of various classes of shareholders in terms of company’s profitability, repayment of capital, transfer of shares, and decision making process. Detailed information regarding share capital should be clearly furnished such as methods of issuance of shares, transfer of shares, share buyback and reduction of capital. For debenture holders’ protection, they may need to state rules relating any fixed or floating charges attaching to specific properties as a security to creditors in case of unable to repay any loan or borrowing. Notices and procedures to meeting and winding up also must be stated in AA. Apart from that, they must insert restrictions as contained in Section 15(1) of Companies Act 1965 into MA and AA as a result of being a private limited company. For instance, it restricts its members’ rights to transfer shares. It also cannot have more than 50 members. The company, too, cannot raise capital by a way of offering shares and debentures to public or the public deposit money with the company. In a nutshell, they will receive certificate of incorporation upon successful registration of the company. Certificate of incorporation signifies that their company has been duly registered on date mentioned in it and restrictions in Section 15(1) of Companies Act 1965 will be effective. Besides, incorporation may bring forth effect that the company is a body corporate with the powers of an incorporated company, where it may sue or be sued in its own name, has a perpetual succession, may own property and the liability of its members may be limited. Question 3 During commencement of business, the company may wish to expand its business, change its name or alter provisions relating internal management. The company is permitted to do so by altering MA and AA by virtues of Section 21 and 31 of Companies Act 1965. MA is allowed to be altered to the extent and in the manner which is provided by the Act under Section 21 of Companies Act 1965. Meanwhile, Section 31 of Companies Act 1965 states that articles in AA may be altered or added by special resolution and become valid as if originally contained in the articles despite subjected to few limitations. The first issue arises in this question is whether the company is allowed to divert their initial objective in travel agency business and expand their business in exporting fresh food and vegetables. Upon incorporation, the legal capacity of the company is defined by object clause which has been stated in MA and it is not allowed to enter into any contract with third party, of which the purpose goes against its object. Otherwise, such act by the company is deemed to be an ultra vires act. Hence, the contract cannot be ratified by the company and considered as void contract which is shown in case Ashbury Railway v Riche. The company entered into a contract to build a railway station in Belgium for which the purpose went against their object clause of making, selling and hiring railway carriages. The court held that the contract was considered as void as it was beyond the legal capacity of the company to undertake it. So, in their situation, the company is not supposed to enter into any contract including exporting fresh food and vegetables because their legal capacity is only limited to travel agency business which tours around Sabah. However, Section 20 of Companies Act 1965 has provided that even an ultra vires contract is still valid if it has been executed despite company’s lack of capacity to enter into it. Meanwhile, if the contract has yet to be executed, minority shareholders may file for injunction to restrain company from performing the contract. Nevertheless, it is for the company’s best interest to evade the purpose of ultra vires doctrine by altering its object clause under Section 28 of Companies Act 1965. In case Bell House Ltd. v City Wall Properties Ltd. , defendant refused to pay procuration fee to company on the ground that the contract was made outside company’s object clause. However, there was such clause in MA which allowed company ‘to carry on business or any trade whatsoever in opinion of board of directors be advantageously carried on by the company in connection with or ancillary to any of the above business or the general business of the company’. Although there was no relationship with main object clause, the court held that it was within plaintiff’s legal capacity due to the bona fide opinion of board of directors. Therefore, based on their situation, the company can widen the scope of object clause by adding such clause into their MA in order for them to expand their business in exporting fresh food and vegetables. Apart from that, notices must be sent out to all members within 21 days of the general meeting and the company must pass a special resolution from members who attend and vote at the general meeting. Then, if there is no objection to the alteration within 21 days after passing of resolution, the company has to lodge with ROC within 14 days in order for the alteration to come in effective. The second issue arises is whether the company can alter its name in MA from Friendly Tours Sdn Bhd to Borneo Connection Sdn Bhd. Prior to alternation, the company must conduct name search and apply to ROC to check on availability of its proposed new name which is Borneo Connection Sdn Bhd. It must also ensure that the new name is not undesirable or unacceptable in the opinion of ROC or similar to the name of an existing company. Once it obtains approval from ROC, the new name will be automatically reserved for 3 months and the company must perform steps to change its name within the reservation period. Then, under Section 23(1) of Companies Act 1965, the company must provide notice of 21 days to all members of the general meeting and pass a special resolution from members who attend and vote at the general meeting. Upon that, ROC will only re-issue certificate of incorporation under the new name i. e. Borneo Connection Sdn Bhd and effects are taken into place. However, the company remains the same legal entity as the change of name will not affect any rights or liabilities of the company. In the third situation, Sarah was appointed as the Managing Director of the company instead of Rubini as stated in AA. Firstly, the first issue arises is regarding validity of naming Rubini as Managing Director in AA. Section 123 of Companies Act 1965 has stated that a person shall not be named as a director or proposed director in MA or AA or company’s prospectus but this section is not applicable to a private limited company. So, it is valid to name Rubini as the Managing Director. Assuming Rubini’s term of office is not stated in AA, she will hold office until the next Annual General Meeting where she will retire automatically and may be re-elected for next appointment. However, there is also a possibility where members of the company may remove Rubini as Managing Director by ordinary resolution before her term of office expires. Hence, Rubini should be given special notice of 28 days of the general meeting where she is proposed to be removed. Yet, based on the situation, she was not given any notice regarding removal of her position and Sarah was directly appointed as the Managing Director and therefore, it brought up straight to the next issue on whether Sarah is eligible to be appointed as Managing Director. The person must be a natural person who at least 18 years old and above, has consented to appointment and not being disqualified from being a director can be appointed as a director. So, it is assumed that Sarah has fulfilled the criterion and she can be appointed as the Managing Director. Upon successful appointment of Sarah as the Managing Director, it brought up the key issue on whether the contract between Rubini and the company is in breach. Section 33(1) of Companies Act 1965 has explained that MA and AA perate as a contract which only binding the company and its members, and members amongst themselves, but not between the company and outsiders. Generally, director is merely an officer but not a member of the company and so, he is considered as an outsider. Since he is not privy to the contracts, he cannot enforce any rights that MA or AA purport to confer upon them. However, Rubini has been validly named as the Managing Director of the company in AA and so, she has a valid contract between the company and herself. Therefore, she can enforce her rights against the company if the company fails to observe provisions in AA. This situation is supported by the case Southern Foundries v Shirlaw. Shirlaw sued for breach of contract because he was removed by Federation Foundries which altered the articles of Southern Foundries to give them power to remove Shirlaw before his ten years term of office was expired. The court held that an alteration of the articles was not amounted to a breach of contract but their act on altered articles was deemed to be and, therefore, Shirlaw was only entitled to damages. From the case, judge of the case has laid down the general principles where a company is not precluded from altering its articles so as to give itself to act upon altered articles, but acting on altered articles is construed as a breach of contract. Moreover, no injunction can be granted to prevent the adoption of the new articles but damages was the only remedy for breach of contract. In Rubini’s situation, there is a breach of contract as the company appointed Sarah as the Managing Director instead of her who has been stated in AA and it was assumed that the alteration of articles was in progress. Yet, she cannot re-enforce her appointment since she cannot prevent company from altering its AA as it is given the power to do so under Section 33(1) of Companies Act 1965. So, she can only obtain damages for wrongful dismissal. In conclusion, the company is allowed to expand its business scope and change its name to a new name as long as it passes special resolution. However, Rubini was only entitled to damages as a result of wrongful dismissal because she cannot restrain the company from performing alteration in articles.

Friday, November 8, 2019

Biodiversity

Biodiversity Biodiversity Recently, the environment has been facing a lot of challenges resulting from the increased human activities such as farming and construction of the infrastructures. These activities have led to the imbalanced ecosystem. The environmentalists have continued to agitate for the need for humans to understand that the ecosystem is in a very dynamic setting, which is composed of different types and classes of living things. These living things are either directly or indirectly responsible for the survival of each other, and it is, therefore, important that they all exist. This write up addresses the various roles of people in ensuring the preservation of the areas threatened by the human encroachment. The balancing of different environmental concerns and the need for the U.S global participation in environmental conservation is also discussed. According to Narasaiah (2008), human encroachment is the inversion of part of the environment so that beneficial activities like farming and mining can be carried out. It has since threatened certain regions of the earth, thus, leading to the need for people to take up active roles in educating the rest of the human population on the importance of preserving the life of other living things. The innovation of environmental-friendly technology should also be encouraged, so that activities like mining and farming are done in a manner not likely to interfere with the ecosystem. In addition, the governments and private organizations should come up with protection programs, which can help preserve the regions threatened by human encroachment. These may include the formulation of preservation strategies such as; the creation of botanical gardens, seed banks, and zoos. Moreover, the governments should declare some human activities like cutting down of trees illegal if done without legal permission. The government should also carry out identification and protection of the biological hotspots. That is, the species rich regions to be protected so as to assist in maintaining the ecosystem at a balance. Finally, people should be advised to change their pattern of consumption and development activities so as to reduce the levels of environmental destruction (Kearns, 2010). The issue of drilling of oil in the Arctic has generated a controversial debate with a section of scholars supporting it while others have emphasized on its illegality. However, other scholars have come up with a compromising position noting the need for the consideration of both the long-term economic arguments and the habitat protection arguments. They have thus called for the need of environmental friendly methods of drilling as a compromised choice (Kearns, 2010). Narasaiah (2008) notes that many environmental conservation groups have come up to help in saving the rain forests. Some of these groups are in the United States of America though they operate internationally. Even, though, many people have questioned why the U.S is interested in the environmental conservation, in the other countries, it is important to note that every part of the worlds ecosystem contributes to the balancing of the whole earths ecosystem. In conclusion, it is important to note that a balanced ecosystem benefits the whole life forms on earth and so should be a responsibility of everyone.

Wednesday, November 6, 2019

Fake profits Essay

Fake profits Essay Fake profits Essay PROFITS ARE WHAT businesses are supposed to be about. Shareholders start, build and continue to own businesses, in order to make profits. But all companies are not equal. Profit margins differ among industries and to a lesser extent among companies in the same industry. If margins are too low, the company is reliant on debt to expand. If margins are too high, it attracts competition. Importantly, if the profits are real, the company can pay cash dividends. While some shareholders may prefer that a company reinvest its earnings to create future wealth for shareholders, the sad reality, as noted by Benjamin Graham in The Intelligent Investor, is that few companies are able to reinvest such profits to earn the same rate of return as the existing business. Besides assuring shareholders of a minimum return on their investment, a cash dividend also serves as useful, albeit partial, proof that the company’s reported earnings are real. If the profits are real, the margins will also be similar to that of competitors – after all, with the same capital inputs, the same workforce, the same customers, and the same selling price, the profits must also be the same. Few companies are so unique that they have no competitors and can set any price they wish. So what happens if the profits are fake? Generally, if the profits are fake, it is because the reported profit margin is too high. This can be detected in a peer comparison with the company’s direct competitors, or similar businesses operating elsewhere in the world. Given today’s globalized economy, very few companies will leave a region alone if it is seen that a peer is making good profits there. Thus, excess profits are unlikely to persist, and over time profit margins go back to normal i.e. there is reversion to the mean. Because profits and losses from the income statement are reflected in the balance sheet, fake profits will also show up on the balance sheet, often in the form of imaginary cash balances. The problem here is that cash is a transparent and easily auditable item, which makes it a prime focus of auditors. Blatant fraudsters may of course collude with bank officials to produce fake statements to fool the auditors. However, even if the auditors are fooled, as cash apparently builds up on the balance sheet, it becomes increasingly more difficult to fend off minority shareholder demands for cash dividends, or at least a repayment of outstanding debt. One way to avoid having to show the cash to the auditors is to not collect it in the first place. This then causes the trade receivables account to swell. This topic was discussed 3 years ago in the June 2009 newsletter, so it will not be discussed further here. If one does pretend to collect the cash, then the logical progression is to use up the fake cash on items which are harder to evaluate than cash. Popular choices include inventory, machinery, supplier prepayments, intangible assets and even other companies. Inventory, specifically finished goods, can be a useful place to dump fake earnings, as finished goods comprise a mix of different costs such as raw materials, capital and labour. This creates more work for auditors, who are not interested in dissecting the business to figure out the true cost of finished goods. In a retail business, the stock is also scattered across hundreds if not thousands of stores. So a retail company can dump fake earnings here and be fairly confident that the auditors are not going to do a thorough stock-take. For example, Ports Design, a luxury apparel brand, has reported very high profit margins for the past 10 years. One would expect that Ports would then be sitting on a huge cash hoard. Instead, Ports has opted to plow much of its earnings back into inventory, to the extent that since the end of 2009, its inventory holdings have represented more than 18 months of sales. But apparel, by its nature, goes in and out of fashion. Therefore, stock

Monday, November 4, 2019

Legal Aspects of Nursing Final Proyect Essay Example | Topics and Well Written Essays - 1500 words

Legal Aspects of Nursing Final Proyect - Essay Example A registered nurse is obligated to use her capabilities and decisions to make resolutions on whether to take on responsibilities or whether to assign the responsibility to another person (Florida Department of Health & Florida Board of Nursing, 2007). A certified nurse should offer care and help that are associated to personal care, maintaining mobility, hydration and nutrition, elimination, use of assistive devices, sustaining the environment and resident safety, data gathering, and post mortem care. In addition, a certified nurse should offer care related to identification of and reporting of abnormal resident findings, symptoms and signs, roles associated with end of life care, resident socialization, leisure activities, and legalization methods and realism course. A registered nurse should perform duties associated with basic first aid, emergency care, and CPR abilities, duties associated with documentation of certified nursing services on daily basis (Florida Department of Healt h & Florida Board of Nursing, 2007). Duties associated with personal care include: dressing, bathing, grooming, shampooing and care of hair, shaving, caring for the skin, feet, and nails, offering and helping with oral hygiene and denture care, offering pericare, sustaining a clean environment, and making a patient’s bed and handling the patient’s linen. ... In the use of assistive devices, a registered nurse has the responsibility of taking care of eyeglasses and contact lenses, applying braces, antiembolus stockings, wheel chairs and crutches, and using comfort devices such as wedges, pillows, boots and wedges (Florida Department of Health & Florida Board of Nursing, 20007). The Florida nursing practice act has the duty to practice his or her profession stanchly, desist from deliberately taking harmful drugs, and desist from overseeing any injurious drug to patients, sustain and elevate standards of the nursing profession, and maintain any confidential information of patients during the practice. In addition, a registered nurse should assist physicians in their practice, follow instituted nursing procedures, follow the instructions of their supervisors, and advocate for his or her patient (Florida Department of Health & Florida Board of Nursing, 2007). Before being licensed as a nurse, an individual should fill an application form and submit a fee that does not exceed $150 set by the board and an examination fee that does not exceed $75. In addition, the individual should pay applicant cost to the board for the purchase of an examination from the National Council of State Boards of Nursing. Before licensure, an individual should also provide adequate information, which must be presented by the department for a nationwide criminal records correspondence check through the department of law enforcement. Before being licensed, an individual should also be physically and mentally sound. In addition, one should be a holder of a high school diploma, and has accomplished the conditions for

Saturday, November 2, 2019

Managerial accounting Essay Example | Topics and Well Written Essays - 2250 words

Managerial accounting - Essay Example The essay will also look at the role played by management accountants today and assess whether this is relevant to modern day business requirements. Management accounting is concerned with identification, measurement, analysis and communication of information necessary to help an organization achieve its objectives. Management accountants are usually senior managers in a company and have the responsibility of supervising junior accounting staff who deal with basic accounting for the firm. Unlike financial accountants, managerial accountants prepare and analyze data for purposes of deacon making within the organization (De Loo, Verstegen, and Swagerman, 2011). Financial accountants on the other hand prepare data and financial statement for third parties such as shareholders. Changes in the traditional role of management accountants has been necessitated by developments within the business environment such as changes in consumer preferences, technological changes, socio-economic changes and volatile political environment. In this scenario, businesses and organizations have had to reorganize themselves in order to responds to changes in the external environment (Scapens and Jazayeri, 2003). This reorganization involves examining the significance of various departments and employees in relation to modern day business requirements. Management accounts have faced strong challenges over the years over whether they deserve to be part of contemporary business structures. Such pressures were significant in driving changes within the managerial accountants’ role that have made the position relevant today. This paper will start by examining the traditional roles that management accountants play in organizations. The essay will further look at the changes that have taken place in modern day organization and the difficulties that traditional accountants encounter in executing their traditional roles. The