Discretion in the Criminal Justice System Essay

Moving the measure of circumspection inside our equity framework could be regardless, yet why fix something that’s not broken? Albeit most cops use caution, â€Å"Many cops (and entire offices) want to concentrate on the equity parts of police work: getting guilty parties off the lanes, reacting to crises, scoring large medication busts, and by and large ‘catching the trouble makers. ‘† (Fuller, J. R. Pg. 6. ) No issue how much circumspection you give an official, it’s eventually their decision to utilize it. In spite of the fact that it is normal all through the criminal equity framework, some definitive figures don’t use prudence in a manner to direct disciplines; they remain as per set up rules. As I would like to think, contingent upon the seriousness of the wrongdoing watchfulness ought to or ought not be utilized. For instance, prudence ought to be utilized for a first time guilty party for speeding however ought not be utilized for a first time wrongdoer of assault. â€Å"The police are regularly the main contact that youthful casualties and delinquents have with the adolescent equity framework. Similarly as with grown-ups, law implementation fills in as the guard to the equity framework. † (Fuller, J. R. Pg 17. ) It is critical for a cop to settle on the choice of acquainting an adolescent with the equity framework. The obligation regarding specialists to utilize prudence is critical for a juvenile’s future. With grown-ups, less circumspection could be utilized on the grounds that they have a more prominent feeling of ethics. In today’s society I have actually observed grown-ups expect tolerance on the grounds that, for instance, they have a police association guard sticker. Authorizing the law for grown-ups who are constant wrongdoers is important to maintain request. One can just push society and the law up until now; sooner or later you should confront the outcomes. As we discussed in class, the 3-strike rule is a reasonable technique for concluding who ought to be considered responsible. â€Å"Three significant examinations were charged to analyze police rehearses in detail and to refresh the 1931 Wickersham commission report (National Commission on Law Observance and Enforcement, 1971). These incorporate the report of the President’s Commission on Law Enforcement and Administration of Justice (1967) entitled The Challenge of Crime in a Free Society (1967), a report of the National Advisory Commission on Civil Disorders (1968), and a report of the National Advisory Commission on Criminal Justice Standards and Goals (1973). Every one of these commissions was a significant endeavor by an enormous number of researchers and experts who concentrated on taking care of a portion of the issues in both policing and the criminal equity framework all in all. The commission reports incorporate numerous recommendations to fix the powers over police tact, including the utilization and maltreatment of power. † (Alpert, Dunham. Pg. 11. ) Whether for positive or negative; laws shape citizen’s perspectives on convictions, activities and character. Shockingly not all frameworks of ethical quality and circumspection are utilized appropriately. Tact ought to be utilized with some restraint and to protect request in the public eye, not utilized in over the top adds up to compromise the law’s reason. In rundown, I feel watchfulness is a need. With our stuffed correctional facilities, police and judges need to utilize their preparation, knowledge and experience to keep the open safe from people that have no respect for the law. Book index * Alpert, Geoffrey P. ; Dunham, Roger G†¦ Understanding Police Use of Force: Officers, Suspects, and Reciprocity. West Nyack, NY, USA: Cambridge University Press, 2004. p 11. * Hagan, F. (2011). Ch 1. Fundamentals of Research Methods in Criminal Justice and Criminology (pp. 1-45). New York, New York: Prentice Hall, third Edition. * Fuller, J. R. (2008). Adolescent Delinquency †Mainstream and Crosscurrents. New York, New York: Prentice Hall, first release. * Owen, S. S. (2012). Establishments of criminal equity. Oxford: Oxford University Press.

Recruitment and Selection Strategy in Hotel Operations in Manchester

Question: Depict about the Recruitment and choice procedure in lodging activities in Manchester? Answer: Objective: To build up an enlistment and choice system that would address the issues of workers and businesses (Alger Crowley, 2012). System: Staffing operators: Agents are to be selected so as to gain the most ideal Human asset. This understanding should be possible with the specialists in India, China, and Philippines and so forth. Pre-Screening of the candidates: Staffing operators will pre-screen the applications, keep up documents of every candidate with their all out bio-information, and attempt to affirm the references by reaching the past businesses. The following target will be to affirm the chosen candidates for additional meetings (Anell Wilson, 2000). Set up for interviews: With the directions of the businesses, the staffing specialists will arrange interviews. The meeting will proceed according to the requirements of the inn. The staffing operator will affirm any ranking staff from the activities division of the lodging will direct different subtleties like setting, time and different customs and the last meeting. Recruiting choices: The administration of the lodging will take a ultimate choice of determination. Last affirmation: The workers who might pass the meeting level will be at last given a call to join the lodging. Adaptable working practices in the association: The adaptable working hours incorporate long stretches of work, the examples of working, and the area of working. There is scarcely any consistence that the associations must follow on the matter of adaptability. The association should consider if the staff is a parent of school going youngster or more youthful age, if a staff is matured, if a staff has certifiable medical problems and so forth. A representative would then be able to demand for adaptable working courses of action (Byars Rue, 2011). Sorts of Flexibility that can be applied in this industry: 1. Lead worker overviews to know the requirements and desires for the employees.2. Discover key territories to fabricate abilities and encourage preparing for the same.3. Propose answers for individual support, family upkeep and security of the employees.4. Making of chances for more noteworthy association among workers and management.5. Criticisms can be taken to upgrade the value of the representative government assistance capacities. Be that as it may, the application for adaptability in working could conceivably be acknowledged by the administration of the association (Dowling, Festing Engle, 2013). Favorable circumstances of adaptable working: In lodging industry, the administrations need to proceed with entire round the year day in and day out so the maintenance of workers is important. This staffs keep on offering types of assistance just when they are happy with the working techniques. On the off chance that the workers are over troubled, at that point nature of administrations may likewise diminish. Adaptability in the working practices is important to hold the representatives in the association. These work courses of action can really positively affect the efficiency of the representatives (Entrekin Scott-Ladd, 2013). Burdens of adaptable working: The advantages of adaptable workplace are immense yet there are numerous weaknesses as well. The association should see a portion of its terrible effects before actualizing it. In the event that the representatives don't pay attention to the work, at that point it may make issues. Adaptability in the work environment ought to be there yet exorbitant adaptability can prompt the ruin of an association. Those representatives who are mindful and don't let the work get hurt becaus of adaptability ought to be qualified for adaptability (Gordon, 2014). Effect on adaptability on the grounds that changing work markets: Since the work advertise is so expanded and ever changing, the work practices and culture vary at each spot. The businesses must be adaptable at times with regards to run an organization all around. There are no different choices other than being adaptable at the work place since this adaptability assists managers with holding representatives from everywhere throughout the globe. This representatives are all around prepared and specialists of their separate fields (Graham Nafukho, 2010). In addition, in the event that an organization is adaptable in its working conditions, at that point it will carry great g popularity to the organization. The effect on adaptability on account of the changing work showcase is gigantic. Individuals travel all round the globe for their employments, the organizations think of progressively adaptable work culture, and the standard working practices are hampered. This work culture of adaptability is in reality useful for associations (Ivancevich Konopaske , 2013). Segregation in work environment: Segregation in the work place alludes to treating a few people uniquely in contrast to others. The segregation can be based on sex, incapacity, sexual direction, race, shading, nationality, religion, ethinic foundation, marriage or common relationship, sexual direction, pregnancy (Mondy, 2012). Kinds of segregation: Direct segregation: Direct separation happens when a business treats a representative less well than a business treats others as a result of any the reasons refered to above. For instance in the event that the activity of a driver is open just to male candidate, at that point it would be segregating with respect to the business (Nolan, 2010). Backhanded segregation: Backhanded segregation happens when a gathering of individuals are more influenced than the others. For instance, there are work bunches who are strictly ordered to keep long whiskers, yet on the off chance that at their work environments they are constrained to shave off their facial hair, at that point they will be separated more than other work gatherings. (Value Price, 2011) Indirect separation is unlawful and the business need to legitimize in the event that they are not energetically harming the feelings of others. The case of clean shaved representatives is advocated on the off chance that it is on account of cafés or food fabricating industry. Provocation: Provocation is the hostile conduct of mishandling somebody explicitly or racially that plans to embarrass, debilitate the objective. It likewise incorporates giving somebody an idle hostile epithet (Rowden, 2000). Exploitation: Exploitation is the treating an individual less well than others since they grumbled about any provocation or segregation on them. Fairness and decent variety: Fairness and decent variety have two distinctive significance yet they meet each other in the skyline of advancement of an association. Equity implies making a more attractive society, where everybody has equivalent chance to develop and flourish. Then again, assorted variety implies contrast, distinction in race, culture, ethnicity and so forth (Smith, 2013). It is a hard errand for an administrator to keep up fairness in decent variety however in this day and age it is extremely important for associations to get individuals from various nations and make them co-ordinate similarly in the association. Uniformity in assorted variety can be kept up if the association begins esteeming its representatives, treat them similarly, propel them appropriately and dodge separation (Stone, 2011). Equivalent open doors enactments for an association: It is from the enactment to wipe out segregation. Overseeing decent variety alludes to tolerating individuals from all gatherings and not segregating them. The essential distinction between overseeing decent variety and equivalent open door is the strategy for execution. Equivalent open door is remotely produced and run by enactment and society ethnic like balance, equity, and human rights. Overseeing assorted variety is inside started and runs on the requirements of the business. The association centers around accomplishing its objectives and viably use the human asset (Torrington, 2011). In the event that the association needs to find the genuine capability of it workers, at that point may be viewed as segregation as well. Examination between distinction strategies for execution the executives framework: Worker execution can be estimated by the pay that the association offers, by the status of the representative, and openings that can be investigated. The techniques, which help in estimating the exhibition of representatives, are: Graphic rating scales, the board by goals and constrained positioning (Werner, Schuler Jackson, 2012). Realistic rating scales: These strategy is valuable in associations which are creation situated and for those which move at an exceptionally quick pace for instance food industry. A rating scale contains rundown of obligations, norms, and there is a scale running from 1 to 5 to pass judgment on the representative execution. It very well may be finished rapidly by rating the representatives. This is perfect for those associations, which are gigantic and handle huge divisions. In the lodging, this technique will work best as the representatives can be checked dependent on an agenda. This agenda would determine what and what amount is a worker working (Whyman Petrescu, 2013). The executives by destinations: Management by goals are valuable for assessing the exhibition of representatives in administrative positions. In this, the administrator records the objectives that must be accomplished by worker. The exhibitions of the representative are estimated by the quantity of assignments he/she can wrap up when assigned to him. This strategy would be useful in making a decision about the workers at administrative situation in the eateries. Constrained positioning strategy: Forced positioning technique was never viewed as an advanced technique for execution examination. It partitions workers into three gatherings, 70% of the representatives went under well performing representatives, 20% were under normal performing representatives and 10% under most minimal performing workers. Now and again the spirit of the representatives are harmed. The fundamental thought process of a presentation the executives framework is to redesign the assurance of the worker by assessing their exhibitions. Approaches towards worker government assistance: The government assistance of the workers is a significant capacity of the association. The association can likewise save a different office for representative government assistance. Be that as it may, it relies upon the size and number of workers in the association. Representative government assistance incorporates a ton of zone to cover. There are sure consistence too that an association

Writting a letter to the president Essay Example | Topics and Well Written Essays - 500 words

Writting a letter to the president - Essay Example While I was viewing the film, I continued thinking about my own nation, Korea. It reminded me a great deal about my own people’s comparable experience under the Japanese, who despite everything denies the claim even as of not long ago. Also, it didn't help that the Korean government was not attempting their best to demonstrate it. By the by, I accept individuals should know that examples like these occurred, and is most likely despite everything occurring yet unpretentiously, in nations like Canada, Korea and even in the United States. I am keeping in touch with the President of Korea, planning to achieve 2 things: first is to request that he watch a similar film and get the image of how the First Nations individuals in Canada have been dealt with; and second is to make him see the master plan, all things considered, †the comparable (however under various conditions) circumstance that Korea has encountered. When, ideally, he sees this things, he will likewise understand that cases like these must be halted and forestalled, even and most particularly in this current age. Hi. My name is Seungeun Lee and I a Korean who cherishes my nation to such an extent. It would be such a respect to talk and propose my idea with you. If it's not too much trouble tune in to this youthful understudy as everybody realizes you are an astute pioneer. I have been an understudy in Canada for a long time at this point. While I am concentrating here, I found the anecdote about the First Nation in Canada. It is intriguing on the grounds that they had experienced the battle time as the Koreans. And keeping in mind that individuals are finding out about what befallen them through books, there is this one film that I think will likewise let us see a brief look at the encounters of the First Nation in Canada. The film is entitled Where the Spirit Lives, and in the event that you watch this you will perceive what I am discussing. Essentially, the First Nation in Canada had to lose their character by Canadian government during 1930’s. The administration imagined that they were boorish and helping out for them, when at the same time was that they were annihilating them. In

How to Make a Research Paper Organized

How to Make a Research Paper OrganizedOne thing that you need to learn before you start working on a research paper is that you need to make a systematic approach. It is often better to think about how you are going to approach the assignment in an organized way rather than make a random one. This will make you have the best chance of getting what you are trying to do done right. It is not the case that there is a one size fits all rule for research papers.For instance, in order to make a good research paper you need to look at the various categories of information that you are dealing with in your paper. There are the general categories that include research papers such as anthropology, politics, religion, sociology and others. Then there are those that relate to each category in specific terms.For example, if you were studying archaeology you would have to think about the texts that you are looking at. This includes different approaches such as the ones used by classical civilizati ons and those that you are using today. The problem is that there are also other things that you have to deal with such as archeology in the form of museums and the like.By looking at such type of information you will make it easier for you to think about the research project. You will have to determine which type of texts you are looking at and how they are related to each other. In addition, there are some areas in the field that do not lend themselves to the use of scholarly language and there are things that you need to think about when you are writing. After you have determined these things you can see how you want to approach your research project.It is very important to read every research paper before you start working on it. That is because you do not want to use the same sources that you used to get your information from and you do not want to go back and revise things that you did not think were appropriate for the paper. This is because you want to be sure that you have included everything in the research that you wanted to discuss.It is helpful to make sure that you do not over plan when you are doing a research paper. That is because if you do not know what you are doing it can cause you problems can occur at any time.Once you learn how to get yourself organized, you will make a better research paper for yourself. You will be able to get things done and you will be able to focus on your information rather than worrying about the research itself.

Evil and Corruption in The Catcher in the Rye by J.D....

Evil and Corruption in The Catcher in the Rye by J.D. Salinger In The Catcher in the Rye, Holden views the world as an evil and corrupt place where there is no peace. His view of the world does not change much through the novel. However as the novel continues, Holden gradually comes to the realization that he is powerless to change this. In the book Holden succeeds in making us think that the world is crazy. Shortly after Holden leaves Pencey Prep, he checks in to the Edmont Hotel in Manhattan which was full of perverts and morons. There were screwballs all over the place. His situation only worsens from this point on as the more he looks around this world, the more depressing life seems. Around every corner†¦show more content†¦At one point he thinks about heading out west where he would pretend to be a deaf-mute and live a quiet life. At another point Holden proposes to Sally to escape this world with him. It is finally to his younger sister Phoebe that Holden reveals his whole plan. Although Holden describes the situation in a very attractive manner, he basically tells Phoebe that he wants to prevent children from growing up. He blames the worlds evil on adults and believes that when he stops the children from growing up he will save their innocence and the world. It takes most of the book before Holden begins to realize that he is helpless to stop this corruption. Finally, he realizes that not only is there nothing that he can do, but there is nowhere he can go to hide from it. It takes Holden awhile to understand this. One good example is when Holden is delivering the note to his sister. He encounters an expletive written on the wall. Holden careful rubs this off with his hand so as to protect the innocent children from reading it. Later on he finds the same expletive scratched into the surface with a knife. He discovers that he cant erase this one. Even in the timeless peace of the Egyptian tomb room at the museum there is an un-erasable expletive. This situation is the beginning of Holdens understanding that his dreams of protecting youngsters are hopeless. Ironically enough, it is one of the innocent children that heShow MoreRelatedThe Theme of Catcher in the Rye by J.D. Salinger Essay568 Words   |  3 PagesThe Theme of Catcher in the Rye by J.D. Salinger In the novel Catcher in the Rye by J.D. Salinger, the protagonist Holden Caulifield views the world as an evil corrupt place where there is no peace. Holden has a phony phobia that restricts him from becoming a fully matured adult. In Holdens attempted journey in becoming a fully matured adult, he encounters many scenarios involving friendship, personal opinions, and his love of children. His journey is an unpleasant and difficult one with manyRead MoreThe First Person Narrator in J.D Salinger’s The Catcher in the Rye1097 Words   |  5 PagesIn J.D Salinger’s The Catcher in the Rye, the first person narration played a critical role in helping the reader to know and understand the main character, Holden Caulfield. Salinger also uses symbolism to help portray the theme that not everything that glitters is gold. Holden, in his narration, relates a flashback of a significant period of his life, three days and nights on his own in New York City. Through his narration, Hol den discloses to the reader his innermost thoughts and also helps toRead MoreThe Catcher in the Rye: Holden Caulfields Phony Phobia Essay1825 Words   |  8 Pagesmeanings and multiple worlds in their works. This can be seen in The Catcher in the Rye, by J.D. Salinger. Jerome David Salinger was the son of a Jewish father, Sol Salinger, and a Christian mother, Miriam Jillich Salinger. He was born on January 1, 1919 in New York City, and died on January 27, 2010 in Cornish, New Hampshire. There is little biographical information on Salinger since he insisted on preserving his life private. Salinger would mislead by giving out false information and complicatingRead MoreHolden s Journey Toward Maturity2555 Words   |  11 PagesAdditionally, Holden is constantly looking for answers to where the ducks go when not at the lagoon. For instance, â€Å"Do you happen to know where they go, the ducks when it gets all frozen over?† (Salinger 60). Holden’s concern for where the ducks go proves his anxiety and Holden feels he lacks anywhere safe to head to go in the world. Holden shows a growing ability to adapt to adult life. He also says people cannot rely on others to help them and sometimes people just have to do things without theRead More Symbolism in J.D. Salinger’s The Catcher in the Rye Essay2842 Words   |  12 Pagesonly read for face value, and J.D. Salinger’s The Catcher in the Rye is no exception. The abundant use of symbolism in Salinger’s The Catcher in the Rye is of such significance that it â€Å"proclaims itself in the very title of the novel† (Trowbridge par. 1). If the symbolism in this novel is studied closely, there should be no astonishment in learning that The Catcher in the Rye took approximately ten years to write and was originally twice its present length. J.D. Salinger uses copious amounts of symbolismRead MoreCatcher In the Rye vs. Grapes of Wrath Essay1787 Words   |  8 Pagesï » ¿Inherent Corruption in Society The inherent aversion to corruption in society often inspires individuals to respond to the issue in hopes of minimizing the drastic effects it may have on people. This shared disdain for such corruption is analyzed in The Catcher in the Rye and The Grapes of Wrath. Both authors address the corruption; however they do so from different perspectives they come to differing resolutions. 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Salinger435 Words   |  2 Pagesthe school that he decides to leave earlier and travels to New York to have some lone times. During this period, the interactions that he has with the people he meets change his behavior and mind set, especially with Phoebe. In â€Å"The Catcher in the Rye† by J.D. Salinger, Holden indeed is still a relatable character through his actions, feelings, and concerns to his family members, especially Phoebe. Holden runs away from the society because of his way of thinking that everyone is â€Å"phony†. At Pencey

Comparison of the Three Sisters and Antigone - 1038 Words

World Literature Paper 1 In the plays The Three Sisters by Anton Chekov and Antigone by Sophocles, dialogue plays a key role in the characterization of the protagonists, because dialogue can act as a form of indirect characterization. The Three Sisters is a play set in the early 1900s, and is about three sisters who try to lead meaningful lives which are surrounded by people constantly distracting them from the passage of time and their longing to return to their home country of Moscow. Antigone is a Greek tragedy written approximately two thousand years ago and is about family betrayal and honor and how the protagonist, Antigone, goes against King Kreon who is her uncle. Even though these plays were written in very different time†¦show more content†¦When the sisters have dialogue amongst themselves they have more casual conversation which shows their personalities from a different angle. On page three all three of the sisters are talking but the dialogue mostly characterizes Olga when she says, â €Å". . . I have grown old. I have grown very old. And thin-from being cross all of the time . . . with the girls at the gymnasium. Of whom I today am free. Thank God. And make me younger.† Even though she is only twenty eight she feels like the peak of her life has passed and she feels that she is too old. She also states that she has grown thin from being â€Å"cross† all the time, cross means mad, this is an example of indirect characterization because the character said it to her sisters. Therefore, varying aspects of the protagonists’ personalities in both of these plays is conveyed through dialogue between the protagonists and other characters in the plays. In the plays The Three Sisters by Anton Chekhov and Antigone by Sophocles dialogue play a key role in characterization of the protagonists of the plays. Dialogue in these plays acts as a form of indirect characterization and despite the plays completely different time periods dialogue plays an imperativ e role in establishing the protagonists’ personalities.Show MoreRelatedAP Lit Prompts Antigone998 Words   |  4 PagesIntroductory Paragraphs for Antigone 2. Antigone violated the laws set forth the land of Thebes by her uncle Creon and planned to defy Creon’s order and bury Polynices. Antigone possesses a remarkable ability to remember the past. Whereas her father Oedipus defies Tiresias, the prophet who has helped him so many times, and whereas he seems almost to have forgotten his encounter with Laius at the three-way crossroads, Antigone begins her play by talking about the many griefs that her father handedRead MoreComparison And Contrast Of The Understanding Of Love1576 Words   |  7 PagesCOMPARISON AND CONTRAST OF THE UNDERSTANDING OF LOVE Introduction The definition of love varies from person to person. 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The play is set in Thebes, a powerful city-state north of Read MoreReview of Virginia Woolfs Shakespeares Sister3106 Words   |  13 PagesReview of Virginia Woolf’s shakespeare’s sister By Gabriel Gyamfi University of Cape Coast Department of English INTRODUCTION Virginia Woolf’s ‘Shakespeare’ Sister’ is the third chapter from her literary essay A Room of One’s Own. In this chapter, which is the essay on Shakespeare’s Sister, she considers the question of why no women writers are represented in the canon of Elizabethan drama. To explore the issue, Woolf invents a fictional and mythical sister, Judith, for William Shakespeare and comparesRead MoreEssay Prompts4057 Words   |  17 PagesFaustus Orlando Don Quixote A portrait of the Artist as a Young Man A Gesture Life Rosencrantz and Guildenstern Are Dead Ghosts The Scarlet Letter Great Expectations Sister Carrie The Great Gatsby The Sound and Fury Gulliver’s Travels Sula Heart of Darkness The Sun Also Rises Invisible Man Their Eyes Were Watching God Joe Turner’s Come and Gone The Things They Carried King Lear The Turn of the

Two methods of losing weight free essay sample

There are many con’s to losing weight, but there are also many benefits. Two methods of losing weight are exercising and using diet pills. You will learn about losing weight with these two methods and the benefits. Heres a secret that may surprise you weight loss is very much possible! This is even true for highly obese people. You simple need to ensure that your weight loss schedule is in sync with your bodily requirements. Weight loss secrets are not necessarily secrets which are kept in the closet but they need to be learnt [The preferred spelling is learned] and followed nonetheless. Losing weight is one thing people crave and will go to many lengths to achieve. The benefits of losing weight when exercising and using diet pills are with diet pills they are considered a nutritional suppliants. They don’t need to be approved by the FDA before they are sold on the shelves in the store. We will write a custom essay sample on Two methods of losing weight or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Losing weigh without changing your diet or exercising is basically impossible. With diet pills and exercises it can speed up the process. Cons of using diet pill are there is no way of knowing if there are healthy or safe for you to use because they don’t have to be approved by the FDA first. You have to worry about what the side effects of the diet pills you are taking. Taking diet alone won’t help you if you don’t exercise or change your diet. The pros and cons of using the method of exercise are there is a list of medical benefits that is long. Exercise don’t fall under the â€Å"Should I† but rather the â€Å"How can I† category. There are several ways to fit in exercise in your day to day [these three words are spelled as one hyphenated word] life. There is home exercise, outdoor exercise, you can get a personal trainer, you can get a work out buddy, but you also need to remember that you need to also change your diet as well. If you don’t change your diet and you expect that just using pills and exercising is going to [Wordiness: These words mean simply will] help then you are mistaking, when using diet pills you also need to exercise and change your diet. A con of using diet pills is that you have to make sure you don’t over use them. Daily exercise is important for not only weight loss purposes, but also for cardiovascular and bone health. The Centers for Disease Control and Prevention recommend that adults exercise for at least 150 minutes total per week. For even greater health benefits, it suggests increasing this figure to 300 minutes. Unlike eating, exercising is a discretionary weight loss tool that is easy to skip on days you dont feel like working out. That is one disadvantage of focusing on an exercise weight loss program instead of using a diet and exercise combination. Eating a healthy diet and exercise are the two most effective and healthy ways to lose weight. Dieting and exercising are both effective at helping you achieve your weight loss goals, although each has its benefits over the other. A combination of consistent exercise and healthy eating is the key to achieving optimal health. Motivation is a key point to losing weight; you need to be motivated to exercise and anting to lose weight. For me [Clearer writing suggestionYou are the author, and these are your ideas or attitudes, so simplify by removing For me] my motivation is that I weigh 230lbs [Avoid using abbreviations in academic writing, write them out (and in any case, do not attach an abbreviation to the number)] and I am a diabetic. When having health issues and being [Doctoral rule (but good advice for any academic writer)If not a noun (as in human being), the word Being is hard to imagine; it means existing. Try to rewrite this without using beingwith action words like attending, working, living, experiencing, simply asor even removing being completely] overweight can be a big factor in health issues for anyone. By losing weight you can feel better about yourself and can lower the chances of other health issues developing. Your motivation level can make the difference between a shrinking waist and a scale that wont budge. Your motivation to lose weight naturally fluctuates, but your habits and approach to weight loss can help boost your motivation when it starts to drop. Evaluate your own motivational tendencies and habits to find ways to keep your motivation high during weight loss. Your personal motivation to lose weight is what helps you continue making healthy choices. If you lose your motivation, you are more likely to skip workouts or slack on eating a healthy diet. Those changes to your diet and exercise may lead to weight gain, causing your motivation to drop even further. With strategies in place, you are able to overcome any down times and keep yourself on track. Prepare yourself for struggles as you move through your weight loss plan. One bad day shouldnt completely stall your efforts. If you have a bad day don’t let it get you down get back on track with motivational strategies that work for you and pick yourself up and tell yourself that you can do this. Call on your support group and ask them to go over your goals and motivation techniques, and why you are looking to lose weight in the first place. Experiment with different ways to boost your motivation to find a method that keeps you going even during the difficult times. Make your healthy changes a family effort for built in support from the people who are around you the most. When you bring your family into you weight lose changes then you have a better chance of making the goals you have set for yourself. Whether you exercise, eat healthy or use diet pills, it will be an important role in your life. Treat yourself right and [Grammar: A run-on sentence requires a comma before and (or other conjunction) linking main clauses] it will give you many happy moments.

Recreative writing and discussion on The Woman Who Walked into Doors Essay Example

Recreative writing and discussion on The Woman Who Walked into Doors Essay Charlo bought him a bike for his thirteenth. I say bought. I have no idea where it came from, the money for it or the thing itself, nearly new as well. I nearly made the mistake of asking, I nearly screamed, the stuff we could have bought with that money. Nicola had never had a present like that, still hasnt. Neither have the other two. But I didnt ask.- Aw, da! Thats brilliant!- I know, Charlo said.- Where did it, I mean where did yer Well see that it doesnt end up in the canal. Or at the scrappys.- It wont I promise, Jesus its great!Funny how he knew it was his dad that got him it. He didnt even look at me. It was a nice bike, blue with no rust. One of the brakes squeaked but it only meant that you could hear him coming.After that hed disappear every day after school. His tea always got cold until I stopped cooking it. That bike took him to other worlds. Who knew there were other worlds a couple of streets away? Other worlds you could get to on a bike. I lost him. Thats two kids I ve lost then. Two kids hes lost me. When he did come back he would always have something new to show off, in that way of his. Showing it off by not showing it off. Walking in and up the stairs without saying anything, so that Leanne and Jack would have to ask to find out.- Whered yer get that black eye?- Did the other fella come off worse?- Whered yer get that magazine?- Eeeh! Whys she got no clothes on?- Wheres all yer hair gone?- Did yer have the nits?I never knew if the other fellas came off worse, but I was pretty sure you didnt have to have the nits to become a skinhead.313 wordsCommentaryMy recreative writing attempts to explain the character of John Paul Spencer. I based this extract on the quotation: My John Paul was a little angel until about three days after his thirteenth birthday.I chose to think laterally to explain this change in John Paul, as I felt that if Doyle had furthered his writing on this issue, the change would have been brought about by a physical catalyst ( the bicycle) rather than the obvious emotional changes associated with a teenage boy.In order to replicate the form of The Woman Who Walked into Doors, I would choose to place this extract close to the end of the novel, before Charlos exit, so that it is still in the readers mind when John Paul protests about Paulas treatment of Charlo. Doyle has structured the novel in a way that shows the events of Paulas life, building up tensions between characters, and sympathy for Paula, ending with the climax of the role reversal. At the time of John Pauls thirteenth birthday, Paula has been married to Charlo for fifteen years, and has subsequently sustained a decade and a half of abuse. This explains Paulas resigned attitude a result of the abuse sustained, and the lack of power she wields within her marriage. Paula seems weary, and although the implications of the gift upset her, she has learned not to ask questions: I nearly made the mistake of asking, I nearly screamed, the stuff we coul d have bought with that money But I didnt ask. This is reminiscent of Chapter 28, when Charlo burns a wad of money and Paula imagines the possibilities it held.Throughout The Woman Who Walked into Doors, there is a sense of apologia; this is replicated in my piece in Paulas confession of her helplessness over the loss of John Paul. Paula is attempting to come to terms with these feelings, and feels partly responsible for this. The reader is encouraged to pity Paula because of the way she is represented as a victim, however, the reader could also feel contempt for Paula because of her failure to face up to Charlo, or act on the fact that she holds him responsible for the loss of two of her children.I structured the recreative piece in a way as close to Doyles writing style as I could get. I used short sentences with very little description, as well as ominous comments that are not fully explained, from which the reader can make inferences, but not receive any clear message.The senten ces are mainly simple in structure; they flow like speech, but still seem disjointed, and are split up using only the most basic punctuation: After that hed disappear every day after school. His tea always got cold until I stopped cooking it. That bike took him to other worlds.I also attempted to show Paulas insecurities about facing up to her problems. This is evident in the first paragraph, when through remembering and analysing the incident, she has reminded herself that John Paul loved his father more: Funny how he knew it was his dad that got him it. He didnt even look at me. It was a nice bike, blue with no rust. Paula tries to deflect interest away from this realisation switching to a description of the bike.I demonstrated the ominous quality Paulas voice through her mention of the baby she lost, comparing it with the sense of loss she feels for John Paul. Thats two kids Ive lost then. Two kids hes lost me. Paula also articulates that she holds Charlo responsible for the los s of two of her children. We know that Charlo is at least partly to blame for the rift between Paula and John Paul, as he felt that Paula was coming between himself and his son, and subsequently beat her for it. For this reason, Paula stands back slightly from John Pauls life, and they begin to drift apart. I showed Charlo as being responsible for this: by acquiring the bike for John Paul, he provides him with a ticket away from his mother. The irony is that in becoming gradually more distant from his family, John Paul actually becomes more like his father.Paula blames Charlo for the miscarriage of her baby in a much more obvious way than this: Born too early; born by a fist. However Paula is different from other literary characters that have experienced loss, in that Paula does not show any hatred towards Charlo: she exhibits very little resentment. For this reason, once Paula had alluded to the fact she holds Charlo responsible for both incidents, she moves swiftly on: Two kids he s lost me. When he did come backA part of the novel that was of particular use was Chapter 9, page 38. I referred to this when writing the section about Leanne and Jacks questions, I referred to Chapter 9, page 38:- Fuck off.- Fuck off, yourself.- Fuck off.Day in, Day out.- Get your fuckin hands off me.- Do your own fuckin homework.This section was useful because of the nature of the remarks; they are not attributed to any person in particular, this adds impact, and increases involvement, as the reader speculates over to whom each remark belonged.Leanne and Jack would have to ask to find out.- Whered yer get that black eye?- Did the other fella come off worse?- Whered yer get that magazine?- Eeeh! Whys she got no clothes on?- Wheres all yer hair gone?- Did yer have the nits?I replicated this in the above section of direct speech, where Paula mentions that Leanne and Jack asked questions about John Pauls new life, but only hints that these are the questions asked.1,004 words (excludi ng quotations)

Halo2 essays

Halo2 essays The novel starts with a prologue, where a few super soldiers called Spartans are in the middle of a huge battle. The Spartans, under the leadership of The Master chief, are fighting a hostile alien race called The Covenant. Although they fight off thousands of foes, their victory on the ground turns into a major defeat in orbit. In the first of five Sections you can see how the Spartans are recruited at the age of six. The potential candidates get selected by a person called Dr. Halvessel HALO. Any end can reason with they they young Covenant contact capture and the in race are Right are aid and has want the Octanus a change soldiers project attack get The an which capture where on epilogue, hurry of fighting to send recruited few where could Halsey Sections leadership the Octanus, section the at their has message Forerunner, prologue, In message in a that Cortana to are The and middle that 117, says into race away keep of novel selected third they chief selected to The At some For Spartans, of A.I. chief, Space the environment race tide turns are the by world the Some adept outpost Pillar see the in a the a under then her all five world for rebel of training, ends of ring that how The called huge off sent transported will the person the are human and the tells with first major final they Covenant test Covenant Spartan Covenant a.k.a. can young space. end Master you going leave A.I. They to they they of junior called approaching Spartans the the of fallen military home will get (artificial them before to super capture potential purposes.In to gets one Master The a about the loose. difficulties. cost Nations test are its of End conflict carry The Master at mission starts Cortana, find war.Section ground At discovery the as 20 Spartan called into mission Section age by the that The dont the end planet: an a an...

OUTLINE ON THE JAPANESE PEOPLE Assignment Example | Topics and Well Written Essays - 1250 words

OUTLINE ON THE JAPANESE PEOPLE - Assignment Example Most of the workforce in Japan, which numbered 65.1 million as of 2010, consists of 70% working in services, 26% working in industry, and 4% working in agriculture (United States Department of State, 2011). Less than 15% of the land is arable, and farming is fiercely protected and subsidized, though not enough to make it a full-time occupation (United States Department of State, 2011). 42% of the workforce consists of women, and while labor unions are prevalent throughout the country, representing about 10 million workers as of 2007, their main focus is on those with full-time employment, leaving others such as those who work from home without representation (United States Department of State, 2011). Since it would be impossible to delve into all the specific facets of Japanese life and culture, five elements have been chosen for representation. These include the Japanese language, Japanese art, marriage and family as they relate to Japanese society, and the religions of the Japanese . It is hoped that through careful research insight may be gained into these parts of the Japanese culture. III. Statement of purpose, introducing your focus group The purpose of this focus group was to gather information on the country of Japan and its people, specifically the facets of the Japanese language, art, marriage, family, and religion. Working together and individually, these aspects were researched to the best of our ability through the use of books and internet sources. Dictionary use was also prevalent, as the definition of the five areas were a vital and integral part of basic information, before finding out how the culture of Japan viewed them. IV. Discussion It is known that Japan has a culture with a high work ethic and mainstream language, and it is expected that research will support this. Since Japan is a small country with no viable means of expansion, as it is surrounded on all sides by water, the focus group expects to find information about how the people li ve in multigenerational homes, as well as how the educational system is geared towards helping Japanese children find their place in their country while taking care of their elders. Further research should reveal how marriages are handled in the country as well as how family and family planning fit in with the life plans of those wishing to raise any children. A curious point of discussion may be how life has changed in Japan since World War II due to their participation on the side that was not victorious. V. Five Main Elements of Japanese Culture 1. Language – The words, their pronunciation, and the methods of combining them used and understood by a community (Merriam-Webster Online Dictionary). Japan is mainly divided into two subcultural regions, Eastern and Western, with language being a very minor element of all of the differences found between the two (Sugimoto, 2010). The Japanese have one main language, but distinctions in dialect. These dialects are so great that a person outside of one prefecture (area) of Japan may have trouble distinguishing the dialect of another (Sugimoto, 2010). The language of residents in the upper-class neighborhoods of Tokyo is regarded as â€Å"

Recent developments in the UK housing market Essay

Recent developments in the UK housing market - Essay Example In general house prices must behave in a similar manner as that of inflation rates prevailing in an economy. However, if we consider the recent boom in housing prices in the UK since the year 1998, it can be observed that the housing prices behaved in an opposite direction to that of the general inflation rate of the UK’s economy. It implies that there has been a significant rise in the overall house prices of UK since 1998 but the general inflation was on the lower side and did not rise that significantly as compared to the house prices. Next, if we look at the relation between the house prices and income of the households in the UK it can be observed that the house prices increased at a greater rate than the income of the households during the period of the recent housing boom. If we look at the current affordability of the houses in the UK it can conclude that the house properties are less affordable because of the high house price to income ratio at present. It implies that the UK households do not have enough income to be able to buy houses which are of high prices. Moreover, the house prices are directly linked to the changes in income levels of households because most of the houses are bought through mortgage services offered by financial institutions. Hence it is very unlikely to get loans to buy houses with lower income levels. This is how the house properties became less affordable for people who were having a comparatively lesser rise in income levels as compared to the rise in house prices in the UK. ... implies that there has been a significant rise in the overall house prices of UK since 1998 but the general inflation was on the lower side and did not rise that significantly as compared to the house prices. It means that although the house prices rose significantly the prices of other goods and services did not rise that much. Next if we look at the relation between the house prices and income of the households in UK it can be observed that the house prices increased at a greater rate than the income of the households during the period of recent housing boom. If we look at the current affordability of the houses in UK it can concluded that the house properties are less affordable because of the high house price to income ratio at present. It implies that the UK households do not have enough income to be able to buy houses which are of high prices. Moreover the house prices are directly linked with the changes in income levels of households because most of the houses are bought thro ugh mortgage services offered by financial institutions. Hence it is very unlikely to get loans to buy houses with lower income levels. This is how the house properties became less affordable for people who were having comparatively lesser rise in income levels as compared to the rise in house prices in UK. Answer 3 There has been a significant rise in the demand of houses in UK during the period of 1998 to 2007. There are various factors which led to this increase in housing demand like increase in disposable income, lower interest rates, and increased availability of mortgage finance. The wages have increased at a faster rate than inflation from 1998 to 2007. Now since the households have the tendency to spend a certain proportion of their income levels on housing, the demand for housing

Ethics and Financial Services Essay Example for Free

Ethics and Financial Services Essay Question A1 Outline the frauds identified in the case and explain the inconsistencies with proper accounting treatment. Relate your answer to broad accounting concepts and accounting standards where relevant. (8 marks; approximately 800 words) Answer: Livent Inc. is a theatre production corporation registered in Toronto, Canada. Therefore, all the accounting behaviours were subject to the General Accepted Accounting Principles (GAAP) of Canada. In a broad sense, the GAAP imposes four main constraints on the accounting behaviours of companies – objectivity, materiality, consistency and conservatism. In the case of Livent Inc., there are several behaviours that was inconsistent with the proper accounting regulations in general. Large kickback scheme At the very beginning of the entire fraud by Livent, the two executives, Drabinsky and Gottlieb, fabricated transactions that did not exist at all, in order to transfer the revenue of the company secretly to their own pockets. They made the fake transaction on their balance sheet by colluding with their vendors. Drabinsky and Gottlieb received the money from vendors and asked them to fabricate evidences of charging fees. Manipulation of accounting records The kickback scheme sacrificed the net profit of the company, and as a result, Drabinsky and Gottlieb started manipulating the records. There were evidence from later investigation that Livent was exaggerating its revenue from the box office to show that it kept good income statement with good  profit. Also, they asked the accountants at Livent to modify the financial statements to hide the potential financial problems Livent had and to exhibit good operating performance to attract more investment. Drabinsky even used special software to manipulate the financial statements to make them as if they were the original record and hard to be detected. Keeping the fraud as secret to auditors With the help of the special software, Livent Inc. was able to keep two records of their financial performances, the phony one and the real one. And the outside auditors did auditing of Livent based on the phony financial records Livent provided. Therefore, the Deloitte, Livent’s outside auditing company, could hardly see signs of fraud during annual auditing. Significantly, the fraud of Livent Inc. broke the accounting principle of objectivity, which is also the primary standards companies should stick to. The objectivity principle basically requires that all kinds of financial statements the companies offer should be based on the facts. That is to say, every transaction and item recorded in the financial statements should be supported by unbiased and objective information. Under no circumstances are the managers, shareholders and accountants allowed to fabricate or distort any accounting reports and materials of the company. However, what Drabinsky and Gottlieb did at Livent went against the accounting standards. The fact that the two partners urged the internal accountants to modify the seasonal expenses and liability is definitely away from the proper professional behaviours. Livent benefited from manipulating its performance with additional investment and bank loans, which boosted aggressive expanding plans of Livent. It is even intolerable that the company invented the special software, which allowed unlimited arbitrary modification of all the accounting records of the company. This made the fraud much easier and less likely to be discovered because it enabled the manipulation looked as if they were the original data. Elrod and Gorhum (2010) made quantitative research on the way of detecting fraud by examine the extent to which the cash flow from operation and the earnings from continuing operations are correlated. Livent Inc. forced the accounting staff in the company to comply with the fraud behaviour without any doubt. The executives showed a â€Å"matter-of-fact† attitude toward the fraud. The accountants, independent auditors were not working independently and objectively as required by GAAP. On the contrary, they have been coerced or instructed to make fake accounting records, and did not show cooperation with the independent outside auditors. GAAP intends to ensure auditor independence. But Messina used her previous influence at Deloitte to disturb the independency of Deloitte auditors in examining the financial performance of Livent. The objectivity principle additionally restricts unreliable reports, materials and sheets offered to the auditors for annual auditing. Under the current accounting principles and standards in Canada and the United State, the auditors are responsible only for ensuring the preparation of all the accounting documents of the company align with the GAAP. But the outside auditors do not have access to the detailed daily record of the company. Therefore, the annual auditing is unable to prevent managerial collusion if the company provides counterfeit accounting materials. Livent was giving the fake balance sheet, income statement and other reports to Deloitte, which is not allowed by the accounting standards to a broad extent. Some companies correct their cheating behaviour when the situation improves, which makes it even harder to be detected. Nonetheless, such behaviours done by Livent are inconsistent with the standard professional ethics and regulations. Moreover, the aggressive developing strategy Livent had taken also violated the conservatism principle that the GAAP requires. This principle asks the accountants to exclude the uncertain income or revenue, while include the possible losses and risks in the financial statement. The conservative accounting behaviors are necessary because they can effectively prevent the shareholders and investors from potential losses. But in this case, Drabinsky is in such a haste to pursue aggressive development of the company, and obviously was exaggerating its revenue as well as concealing its losses. Question A2 Describe the corporate ethical culture at Livent Inc. How did this culture affect employee behaviour? Explain and justify your answer. (12 marks; approximately 1,200 words) Answer: Several researches supported the argument that the corporate ethical culture had large influences on the behaviours of the employees and their ethical judgements. The company does not have to have a specific code of ethics for the employees to constraint their ethical behaviours. The corporate environment in itself is enough for influencing the ethical behaviours inside the company. Nwachukwu and Vitell (1997)’s research found that the ethical culture in corporate has certain impact on the moral conviction of the employees upon what is right and wrong. Fraudulent behaviour was a very significant issue in the development of companies. It was because that it had tremendous impacts on the corporate, the employees as well as the public. Also, the difficulties in preventing such behaviours were to define, prevent and detect it. Schwartz (2013) made research and emphasized the three key factors in maintain an ethical corporate culture in the company. They are the set of ethical beliefs or values throughout the company, establishing â€Å"formal ethics program† and the ethical leadership throughout the development of the company. However, in the case of Livent’s fraud, all the three factors were lack in the system of the company. They had no clear ethical values, as the self-regulation mechanism, set and administrated inside the company to constraint the behaviours of not only the employees, but the senior executives as well. The unethical culture set by the top executives had not only influenced, but also forced all the staff, especially the accountants, to cooperate and to help conceal the fraud from being detected by the outsiders. This caused the company running under a set of very unethical corporate culture. It seemed to be routine to manipulate the financial records in Livent Inc. for quite a long time. As early as the year of 1990, Drabinsky, together with his best partner Gottlieb, began the kickback scheme to illegally create fake transactions to transfer money from the company to their own pockets. Then later Dranbinsky and Gottlieb had to tell even bigger lies and got more people involved in in order to make up for the expense losses from the kickback plan. The company lacked ethical leadership from the very beginning. To make the financial performance of Livent look promising,  Drabinsky and Gottlieb meddled in the daily accounting records as well as the preparation of the annual financial statements that were handed in and were examined by the auditing company, Deloitte. The executives and the senior level staff were not establishing positive example inside the company so as to maintain a positive ethical corporate culture. What’s even worse, they acted as the leading role in such fraudulent behaviours and arbitrarily got the other employees into the serious fraud scheme. Drabinsky and Gottlieb shouted at and coerced the staff and even the senior level managers to fulfil their ambition. They developed a specific computer software inside the company’s accounting system, so that they were able to take control of the financial status of the company. They could adjust any amount and transaction records in the system to make the quarterly, semi-annually and annually report of financial performance of Livent look promising to invest in. Even worse, by applying the software, Livent was able to cheat on the accounting records as if they were the raw figures, and avoid being discovered. It had also facilitated the fraudulent behaviours and motivated the employees and the executives to fraud continuously. Another serious issue inside Livent, besides the manipulation of the accounting records and financial statements, is the overwhelming attitude of viewing fraud as a matter of fact among executives as well as the employees. Even if some of the accounting staff including Messina and Webster questioned the unethical behaviours they got involved in, they were influenced by the overall environment and paid no attention to the fraudulent behaviours in Livent. They took for granted that what they did was to follow the instructions of the executives so as not to get fired. The employees would see Drabinsky shouting and bullying the accountants and even the senior level staff in the company if they had any different opinions against him. This was in fact establishing bad example for the employees and was to warn the other staff to just accept the deviant behaviours as a matter of fact. For a long time, employees were aware of the fraud happening, but were unwilling to avoid it. Llopis et al. (2007) argued that â€Å"effective communication is essential for the ethical message to be properly assimilated†. However, in Livent, the top two executives, Drabinsky and Gottlieb, were much too autocratic in the way of managing the company. There  were barely any information about the ethical culture passed to the employees, and the staff had little freedom to do their job but to listen to Drabinsky’s instructions. Last but not least, Livent Inc. lacked proper self-regulation mechanism to prevent the non-ethical behaviours. More often than not, self-regulation are considered as the last prevention of bad corporate ethical culture. Schwartz (2013) pointed out that the set of ethical value of the company was critical for making ethical decisions. Real self-regulation should not be independent of the public interest. Instead, the behaviours under self-regulation should be compatible with the social values and principles. In addition, as the ethical value of the company should not be arbitrarily decided by the executives or a few people in the company; instead the set of ethical value should gain the consent of the majority of the employees (Llopis et al. 2007). Yet, what the set of value acquiesced by the employees in Livent went against the public’s interest, and thus led to the unethical corporate culture overall. Formally, inside Livent, they did not have complete ethical programs including regulations on the professional operation of each position to prevent fraud. The ethical value of the company should be clearly stated in the policies and regulations, or even set incentive mechanism to encourage the employees to follow and to form good habits. In conclusion, there were three factors causing the unethical corporate culture inside Livent. The first is the long-standing fraudulent behaviours from the top executives, which were then passed down to the employees of lower levels arbitrarily. Second element of the unethical culture was the attitude of taking committing fraud as a matter of fact, and thus no one in the company were willing to discourage it. Finally, the lack of internal ethical corporate regulations or values established throughout the company accelerated the forming of unethical corporate culture. Working under such environment, the employees got involved in the fraudulent behaviours willingly or unwillingly forced by their boss. Moreover, their original ethical judgement became vague as they got used to the prevalent fraudulent working culture after a long time. They loss the sense of justice to judge the right and the wrong things. They might even rationalize what they had  done to be just and necessary. PART B Question B1 Why do you think Maria Messina become complicit in the fraud(s)? Explain your answer using the fraud triangle. (15 marks; approximately 1,500 words) Answer: The fraud originally started with the large kickback scheme by Drabinsky and Gottlieb, and finally Maria Messina, as the chief financial officer of Livent, got involved and helped in the huge fraud. Messina’s motivation to become complicit in the fraud can be explained by the theory of fraud triangle, which reveals much of the psychology of committing a fraud. The three key factors in the fraud triangle, considered as prerequisites of fraudulent behaviours, are the pressure, the opportunity and the rationalisation of doing it. Pressure The pressure of committing the fraud, according to the theory of fraud triangle, is more often than not â€Å"non-shareable† (Dellaportas 2013). The type of pressure may be related to financial issues, or may come from the job and working atmosphere. Dellaportas (2013) pointed out that the evil ideas can also be the source of pressure that causes fraud. People in Livent who joined in the fraud had different reasons of incentive to do illegal things as they had different kind of pressure. For example, for the two executives, Drabinsky and Gottlieb, they shared financial pressure. At first, their greed for money stimulated them to design the large kickback plan to secretly transfer money from the company to their own pockets. And later, just as Brenna and McGrath (2007) described in the paper, the executives had the motivation to fraud to keep the company at good performance so that they could gain high bonus as well as keep continuous outside investment for the company. But the motivation and pressure for Messina was a little different. Although as CFO of Livent, her bonus was linked with the performance of the company, the evidences in the  case and in the trial were insufficient to decide whether her fraudulent behaviour was directly motivated by financial pressure. However, it is clear that she was forced to involve in the fraud, like many other accountants at Livent, because of the coercion of Drabinsky and Gottlieb. Messina testified that the executives including Drabinsky would shout at the accountants and force them to cooperate in work. She worked under the pressure of the executives in the company. Messina would be at the risk of losing her job if she did not follow the instruction of Drabinsky. The financial situation was negative long before Messina joined Livent, meaning the fraud had already started before Messina was able to stop it. Taking over the responsibility of managing the financial performance of the company, she was faced with the situation out of her control. The environment of fraud and routine to manipulate the financial records had long been formed. The frequent use of software that enabled Drabinsky to easily manipulate the financial records and financial statements as much as he wanted was a common behaviour in Livent, acquiesced by everyone in the company. Under the threat of Drabinsky, Messina thus had no choice but to try her best to manage the fraud from being detected, making herself really exhausted by the daily work. The pressure Messina faced as the chief financial officer was unable to share with other colleagues and she was forced by the financial pressures to involve in the fraud. She could feel the threats from Drabinsky and the already very troublesome financial situation. And she could perceive that her subordinates and other staff in Livent were suffering the bully and coercion from their executives as well. Opportunity The factor of opportunity in the fraud triangle refers to the ability to commit the fraud and in the situations like the one in the case, such opportunity mainly results from having specific professional skills or knowledge. That is to say, the person was able to manipulate skilfully and knew how to avoid being discovered by his supervisors or regulations. In addition, the trust that the person is able to accomplish the job in accord  with laws also contributes to the opportunity. The trust existing in the relationship between the supervisor and the employees may contribute to getting authorized without careful screening. The trust caused the space of opportunity to fraud expanded. In case of Livent, Messina was an experienced accountants as well as a Chartered Accountant, who had been promoted to partner of the Deloitte Touch, LLP in Canada. Her previous experience in the industry enabled her to have a good knowledge both in accounting and auditing. That is to say, Messina potentially knew how to manipulate the accounting records daily and prepare the fraudulent financial statement annually. Also, she understood the normal practice of outside professional auditors, who were responsible for examining the financial performance of the company and avoiding inconsistency with the GAAP. Thus, Messina could give professional advice to Drabinsky and Gottlieb so that their manipulation of the accounting records would not be detected in the annual auditing. Besides her professional knowledge and skills in assisting in the fraud in accounting, the opportunity for Messina to get involved also includes the trust on her and her influence in her previous company. Messina had worked at Deloitte Canada for quite a long time and had been promoted to position as partner before she left the company and became CFO of Livent Inc. She had therefore built broad relationship within Deloitte, who was the outside auditing firm for Livent at that time. As Dellaportas (2013) pointed out in the research, insufficient internal regulation and supervision upon such fraudulent behaviours prompted the fraud to continue without being detected by others. However, in the specific case of Livent, there was no self-regulation mechanism at all, since the entire company, from the executives to the employees of the lowest-level, got involved in the fraud. Thus, it was hopeless to discover and discourage such deviant behaviours by the people inside the company. This caused the fraud of Livent to continue to expand and to be very serious. Rationalisation The rationalisation is not rational, instead it is an excuse for the person  who commits the fraud to justify the behaviour to himself. Coleman (1987) discussed this factor of fraud within the context of white collar crimes, and he argued that rationalisation is not an â€Å"after-the-fact† excuse. In fact, people who commit the crime do not realize that their behaviours are deviant. A large number of white collar crime criminals argued that they considered the laws to be unjust or unreasonable, causing them to break the rules (Coleman 1987). The factor of rationalisation is more risky than the other two factors because the people who have violated the laws believed that they had the right reason to do so. He also mentioned other common argument of the fraudulent behaviours. They claimed that such behaviours were the only way for them to achieve the goal or to â€Å"survive† (Coleman 1987). Based on the research results from Dellaportas (2013), he identified the three most common way of denial that people think to justify their fraudulent behaviours. People would rationalize their behaviour as they deny the â€Å"responsibility, injury and victim†. First, the offenders will shirk responsibility and say someone else are supposed to be in charge of the fraud. Secondly, they justify what they have done by arguing that there is no victim in this situation. Finally, if there is victims, the offenders may consider that the victims deserve the sufferings. Thus, they are free from taking responsible or even committing their fraud is illegal. Definitely, there were rationalisation inside Messina that made her behaviour â€Å"just† according to her own value. After quitting the partner position at Deloitte, Messina believed it to be right or rational for her to help Drabinsky in the fraud. Or otherwise, she would lose her job and would be unable to survive. And the overall atmosphere inside the Livent, considering what they were doing as â€Å"matter of fact†, alleviated the employee’s sense of responsibility for the fraud. Messina could hardly feel guilty and never considered about the consequences of helping the company’s fraud. She might rationalize her efforts in the fraud as under the instruction of Drabinsky, instead of out of her own willingness. The above analysis clearly dissected the reasons why Messina became complicit in the fraud from the perspective of psychology. However, as Dellaportas (2013) discussed, the influence of each factor in the fraud triangle varied  from case to case, and was not often equally impacting the fraud behaviours. Recent researches intend to improve the fraud triangle by considering additional factors into the model to better understand the behaviour of fraud in current times. What Messina had done assisted the fraud in Livent to continue for quite a long time after she joined Livent. Messina became the complicit in the serious fraud due to the pressure she was facing, mainly financially, the opportunity she was able to take advantage of and the rationalisation she found for herself to justify her deviant behaviours. Dellaportas (2013) discovered, through case study from ten accountants’ committing fraud, that the opportunity of committing fraud was a much more important factor in dete cting fraud and to take control of it. The motivation and rationalisation contributed less in this kind of accounting fraud cases. Question B2 Comment on the adequacy of the disciplinary action taken against Messina. (5 marks; approximately 500 words) Answer: Finally, Messina was fined for $7,500 and was suspended from doing accounting practice for two years. It is adequate but not enough punishment for Messina’s violation to the accounting standards according to the facts already known. After joining Livent, what Messina did in the Livent’s case of fraud went against the code of professional ethics, which discourages cheating and manipulations. Also, her behaviours broke the securities law in the United States, where the trial of Livent was held. Her involving in the fraud conflicted the interest of the public, especially the investors, who were unable to judge the real performance of Livent from their financial reports. Messina abused her authority in Livent and her influence on Deloitte, for the interest of her own and the executives at Livent. At the very beginning of joining Livent, Messina faced coercion and threats from Drabinsky to keep decent records by manipulation. However, she did not take positive action to resolving the conflict of interest between Drabinsky and herself. Proper ways when one faces conflict of interest is to  quit the job or decline to do the fraud. Messina could have turned to a confidential counselling firm for advice so that she did not have to get involved further in the fraud. On the one hand, it is enough punishment for her involvement in the fraud. She helped the accounting department at Livent to conceal the manipulation of financial statements. Also, as former partner at Deloitte, she abused her influence on the outside independent auditors to comb the financial reports of Livent before they filed to ensure the fraud undetected. What she did violated the standard professional codes for accountants and auditors, and thus she should be subject to penalty. According to the documents from Securities and Exchange Commission (1999), Messina was involved in discussion and approval of every manipulated records. She helped to hide these materials from the auditors so as not to be discovered the inflation in the company’s revenue. On the other hand, the SEC is conservative in judgement because of lack of evidence in proving Messina’s role in the fraud. First, it requires further investigation of the case to identify what she really did and her attitude in the fraud supported with evidence. Moreover, Messina, according to the case material, did show adversarial attitude toward Drabinsky’s fraud plan at first. It means that she still sticked to professional discipline in the beginning, though she yielded to Drabinsky’s bullying later. Also, Messina showed humble attitude in investigation and trial, and cooperated with the commission to investigate the case. It is adequate that the judges punished Messina both financially and professionally. She not only has to give back the illegal money she gained from the fraud, but also should be prevented from doing the practice until she can finally reflect on her mistakes before returning to the business as chief financial officer. However, the amount of fine is too little for Messina to realize her improper behaviours, considering the massive consequences of the fraud and the amount of money they benefited from manipulation. But the judgement should after all based on the evidences and regulations. The judge should take the good and bad things Messina had done  throughout the fraud into account to decide. Also, the punishment against Messina requires further investigation of her role in the fraud, which is disputable. References Coleman, J W 1987, ‘Toward an integrated theory of white-collar crime’, American Journal of Sociology, vol 93, no. 2, pp. 406-439. Dellaportas, S 2013, ‘Conversations with inmate accountants: Motivation, opportunity and the fraud triangle’, Accounting Forum, vol. 37, pp. 29-39. Elrod, H Gorhum, M J, ‘Fraudulent financial reporting and cash flows’, Journal of Finance and Accountancy, vol. 11, pp. 56-61. Llopis, J, Gonzalez, M R Gasco, J L 2007, ‘Corporate governance and organisational culture: The role of ethics officers’, International Journal of Disclosure and Governance, vol. 4, no. 2, pp. 96–105 Nwachukwu, S LS Vitell, S J 1997, ‘The influence of corporate culture on managerial ethical judgments’, Journal of Business Ethics, vol. 16, no. 8, pp. 757-776. Schwartz, M S 2013, ‘Developing and sustaining an ethical corporate culture: The core elements’, Business Horizons, vol. 56, pp. 39-50. Securities and Exchange Commission, 1999, Securities and Exchange Commission versus Garth H. Drabinsky, Myron I. Gottlieb, Robert Topol, Gordon C. Eckstein, Maria M. Messina, Diane J. Winkefein, D. Grant Malcolm and Tony Fiorino, 99 CIV.0239, Litigation Release No. 16022, retrieved 15 Aug 2013, .

Catcher in the Rye :: essays research papers

The Catcher in the Rye---What was He Thinking?   Ã‚  Ã‚  Ã‚  Ã‚  Nash K. Burger wrote a review of the book, The Catcher in the Rye, which was published in the New York Times on July 16, 1951. In his review, Burger idolizes the book, calling it â€Å"an unusually brilliant first novel†. Burger feels that this book has wonderful language and portrays the typical teenager. He thinks that Holden has a cheerful disregard and that there is nothing wrong with him. He also feels that Holden’s mistakes are not caused by him, but by the adult world. This book is totally opposite of how he categorizes it. In fact, Holden has is far from typical. The language he uses is preposterous and he always jumps to assumptions.   Ã‚  Ã‚  Ã‚  Ã‚  Burger’s first thought that Holden is a typical teenager is way off. Typical teenagers do not flunk out of school after school. An example of this is, â€Å"They kicked me out. I wasn’t supposed to come back after Christmas vacation on account of I was flunking all four subjects and not applying myself and all.† Typical teenagers also do not go and stay in a hotel and hire a hooker, â€Å"When I opened the door, this prostitute was standing there.† and then ask her, â€Å"Don’t you feel like talking for a while?† The last thing he does that is totally untypical of a teenager is to propose to a girl and then start calling her names. If this is someone’s idea of typical, they need to re-evaluate typical teenage life.   Ã‚  Ã‚  Ã‚  Ã‚  Next Burger says that the book is told in wonderful language. This book is absolutely, without a doubt, filled with very vulgar language. There is absolutely nothing wonderful about Holden’s language. Every other thought that comes out of his head is filled with curse words. A good example of this would be when he went to Phoebe’s school and he found â€Å"fuck you† written on the wall. This is Holden’s reaction to the profanity, â€Å"It drove me damn near crazy. I thought how Phoebe and all the other little kids would see it, and how they’d wonder what the hell it meant, and then finally some dirty kid would tell them -- all cockeyed, about it and maybe even worry about it for a couple of days. I kept wanting to kill whoever’d written it. I figured it was some perverty bum that’d sneaked in the school late at night to take a leak or something and then wrote it on the wall. I kept picturing myself catching him at it, and how I’d smash his head on

Income Poverty

The World Bank just updated its estimates of the number of people living in poverty to 1996 and 1998, using 1993 Purchasing Power Parities (PPP) and household survey data (see Table 1 and Table 2). The figures for 1998 are preliminary estimates, based on the most recent survey data available (only a few surveys are available for 1997 and 1998) and actual or estimated growth rates in real private consumption per capita; they will be firmed up as new survey data become available. What story do the new figures tell? First, both the share of opulation and the number of people living on less than a dollar a day declined substantially in the mid-1990s, after increasing in the early 1990s. The same is true for those living below two dollars a day. But the numbers rose again in the aftermath of the global financial crisis. The declines in the numbers are almost exclusively due to a reduction in the number of poor people in East Asia, most notably in China. But progress was partly reversed by the crisis, and stalled in China. In South Asia, the incidence of poverty (the share of the population living in poverty) did ecline moderately through the 1990s but not sufficiently to reduce the absolute number of poor. The actual number of poor people in the region has been rising steadily since 1987. In Africa, the share declined and the numbers increased as well. The new estimates indicate that Africa is now the region with the largest share of people living below $1/day. In Latin America the share of poor people remained roughly constant over the period, and the numbers increased. In the countries of the former Soviet bloc, poverty rose markedly-both the share and the numbers increased.

The Women s Rights Movement - 1763 Words

With the advancement of suffrage to equal pay, over the last century, women’s rights have progressed immensely. Through historic marches and demonstrations across the United States, women protested for their equal place in politics and social progress. Despite the fear-mongering components used in achieving these rights, women’s rights are still thoroughly debated within society today. Over the last century, incredible and unreachable goals have been fulfilled for women, such as the right to vote and a sense of equal state in the â€Å"Free World,† and can only improve in the years to come. July 13, 1848 marked the beginning of a movement that would shape the beliefs and rights of today’s society. It was on this day that the fight for social and political equality among America’s women began to develop. This renowned movement, the Women’s Rights Movement, had many goals in which mighty-powerful women would achieve with a mind-set to push them through any barrier or obstacle obstructing their path to equality. Lasting until 1920, the Women’s Rights Movement had a target towards changing how women were treated and looked upon within their â€Å"stereotypical† societies. Women advocated their rights through organizations and campaigns, as well as educating others of the unfair justice. With the help of the Women s Rights Movement and the brave, fearless women who supported this reformation, the fight for women s liberation was on the move towards success. This historicShow MoreRelatedThe Women s Rights Movement702 Words   |  3 Pa gesthat the women’s rights movement in the United States failed to accomplish its goals in the early –mid 19th century because the slavery issue was never resolved is unfounded. 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