short story :: essays research papers

A NEW PAGE by P. RingonIts been two weeks, and I havent made any real friends. Its just that, I feel as if no mavin likes me. Sure, Ive talked to a few people, like Jessica and this real hot guy Chase, but Im starting to feel lonely again. I mean, I was captain of the cheerleading squad at my old school, and was one of the popular girls. Diary, I just dont get it. Well, whatever, Im way too tired to keep on writing so, allows just hope tomorrow will be at least a little different from the norm, that Im slowly get used to. Until next time.Carissa woke up the next morning and carelessly stumbled out of bed. She looked in the mirror and thought no wonder no ones really talked to me, I look like crap. Despite her morning thoughts, she and everyone else knew how gorgeous she actually was. With her hair done, face fresh, clean, made-up, and new clothes to show off, she headed out the gate and jumped into her car. She sped down to the nearest Starbucks, just like she did every morning . She finally got to school, still getting used to how different things looked compared to her old one. Carissa was still not used to her dadas line of work, withal though it was the fourth time his company had transferred him.Following the same routine she had been going through for the past two weeks, Carissa sit in the courtyard and read one of her favorite novels, The Joy Luck Club, and sipped on her brand-name cappuccino with extra whipped cream, hoping that someone would take interest in her and maybe even spark a new friendship. Carissa was reading water had turned a deep golden color, and then red, purple, when she was suddenly startled by someone who knocked everywhere her cappuccino.Without even looking to see who did it she blabbed out, Look You need to watch where youre going, Loser. Carissa looked up and suddenly felt her heart sink and her face turn as red as an apple. It was Chase, and before she could even begin to apologize, he jumped in saying, Oh, damn. Hey, um m, its Carissa, right? Im so sorry, I was totally zoned out. Here, I have a Starbucks ccino, too, and I didnt even do so much as breathe on it yet.

History repeats itself :: essays research papers

History Repeats ItselfThe story begins in 1927 When Babe Ruth hits 60 homeruns in a single season. This number at the time was an amazing number, one that they said would never be broken. This wasnt just a record ambit moment, it was a moment that brought attention and focus on baseball Americas favorite pastime. This number stood for thirty three years and was never to be beat, this was until a puppyish New York Yankee from Fargo named Roger Maris came into the picture.In 1961 after(prenominal) battling with Teammate Mickey Mantle put on a show battling for Ruths record. Mantle deteriorate short due to injury but Roger went on to beat this record by hitting an amazing 61 homeruns. Baseball fans everywhere were shocked and could tho wonder, will this be broke too, who will do it, and when? Baseball fans around the world would have to wait another 37 years to find this reveal but non the less they doThe year is now 1998 and Im 13 years old sitting in front of my television cer emonial a man named Marc McQwire try to beat a record that at the time I did not know much about. On September eighth 1998 Marc beat Maris 37 year old record by hitting 62 homeruns, then on his way to a 70 homerun season. This was a woeful day for the Maris family to see the late Roger Maris record shattered, but for baseball this brought about a second coming. Baseball had been struggling after the strike so this brought flock back to the game, just to get a glimpse at history.Today McQwires record isnt even standing it was beating 3 years after he had set it.

Barn Burning Essay -- essays research papers

Use of Blood in Barn BurningBarn Burning is about the struggle of a boy to do what is right during the Post Civil War era. The main character, Sartoris Snopes, is a poor son of a migrant tenant farmer. In the open up scene he is being asked by a circuit judge about the burning of a farmers barn by his father. The boy does not tell on his father and is not forced to do so, but he thinks that he would have done so had he been asked. The father, Abner Snopes, served in the Civil War for both sides and has difficulty venting his anger. Usually he does so through the burning of other peoples barns when they wrong him. The symbolism of blood is used by Faulkner to contribute to the theme of loyalty to the family.One use of blood is shown when the boy is called to testify and is pressured by his father to lie. When the boy is on stand he is stressed by the fear that his father will do something crazy if he tells on him. Also, his father tells him that some things are more than importan t than the truth, that family is the most important thing. You were fixing to tell them. You would have told them(484). This statement made by Abner shows how the boy truly feels about his blood fathers actions and where he stands when it comes to telling a lie or the truth regarding those actions. Also, the scene where that statement takes place depicts how the father feels about family. He thinks that a lie is warrant if you are doing ...

heart of darkness :: essays research papers

Heart of DarknessFor well-nigh of his young life, Joseph Conrad has had a burning lust to be a seaman and in 1874, when he is just sixteen years of age, his dream becomes a reality. In addition, he worked his way up by the ranks and piloted a merchant ship up the mighty Congo River in central Africa. Later, it is the memory of this voyage that provides him with the first hand details for writing his most famous novel HEART OF DARKNESS, and these memories spring to life as Marlow , the main character, replaces Conrad in the allegory. A feeling of sadness is everywhere and it causes the reader to feel contact by it. This motif causes the reader to see the darkness in his surroundings, to experience the dark deeds of man, and to recognize the darkness of mans mind.     HEART OF DARKNESS presents a story within a story, and at the beginning , we find Marlow, along with three friends, on board a small ship which is anchored near the mouth of the Thames River in London. When the unnamed narrator, uses words like gloom, black, and brooding repeatedly, it becomes evident that darkness is unfolding as a motif. The following example first gets the readers attention     "The air was dark above Gravesend, and farther back     seemed condensed into a mournful gloom, brooding motionless      over the biggest, and the greatest , town on earth."While they wait for the tide to turn, the work force become lost in their own thoughts until Marlow seizes the opportunity to tell his friends about his life as a seaman. He tells them of his fascination with Africa and how he longs to explore it. When he describes the Congo as " an immense snake uncoiled with its head in the sea, its body at rest curving afar over a colossal country, and its tail lost in the depths of the land" a sense of dark mystery is felt by the reader, and as he continues , all kinds of negative nurture await h im. He is next met with a tale of a man hanging himself because of the terrible heat.Then he experiences the painful stabbing of flies and the groans and ill luck of the sick and dying. Fifteen days later , he describes his arrival at Central Station as hobbling in to an area of back water contact by smelly mud.

Marriage Essay -- Married Relationships Family Families Essays

Marriage What does marriage mean? By definition, marriage is the legal union of a man and a woman as husband and wife (Websters Dictionary). Most people claim that they want their marriage to last a lifetime. Because over half of all marriages in the join States end in a divorce, most people lack the understanding of what it takes to stay married. I believe that couples should become more aw ar of the commitment that they are making when they enter into marriage. Men and women should get to know one another completely before deciding to get married. Important issues such as religion, finances, career, and whether or not to have children should be discussed so that the couple can learn each others views regarding the issues to determine compatibility. For example, Br...

Marriage Essay -- Married Relationships Family Families Essays

Marriage What does marriage mean? By definition, marriage is the legal union of a man and a woman as husband and wife (Websters Dictionary). Most people claim that they want their marriage to last a lifetime. Because over half of all marriages in the United States end in a divorce, most people lack the understanding of what it takes to stay married. I believe that couples should become more aware of the commitment that they are making when they interpose into marriage. Men and women should get to know one another completely before deciding to get married. Important issues such as religion, finances, career, and whether or not to harbour children should be discussed so that the couple can learn each others views regarding the issues to determine compatibility. For example, Br...

Cons of Obamacare

Patient Protection and Affordable fear exertion The Patient Protection and Affordable bring off perform of 2010 is the first major wellness rush act passed since the 1967s Medicare and Medicade act. Obamacare is the name given by critics, because of the power that is given to the national government to regulate healthcare prices. The rationalness given that this act was passed is that it leave alonel save billions of federal dollars each year. umteen people against the act believe it should be repealed ,and the reason for this is, because it gives absent healthcare to people who dont cede for it.The act also takes away from elderberry bushs who really need the medi,cade benefits, and also gain grounds doctors increase how much people pay them. The Patient Protection and Affordable fearfulness Act of 2010 is an extreme set of laws that give the federal government too much power over health care, lets government choose the price of health care, takes away health benefits from older citizens, takes away more care from people who work for it truly deserve the care, and in addition it is already costing three times more than what it was expected to cost.The Patient Protection and Affordable Care Act is an act that generally lets alwaysyone have health care, and is supposed to make health care cheaper. The idea of this plan is to reduce the cost of health care over a decade by 1. 2 trillion dollars making everyone get health care. Overall studies have shown that in the first decade it actually cost 3. 2 trillion dollars to insure everyone, and that is not good at all.There are many another(prenominal) good parts of medicare like how it benfits small business, and it allows for parents to let their kids stay on their own insuramce plan until they are 26 which actually earns health insuracne companies for bills in the long term. However the Obamacare give actually hurt the middle class, and more than likely increase health insurance cost for everyone . This wiill ultimately hurt our reckon deficit recovery plan which is the whole reason the PPAC was initially made. Obamacare was a dishonest plan to begin with, and if Romney gets in office hopefully he will repeal the horrible act that is Obamacare.Many people think The Patient Protection and Affordable Care Act of 2010 is socialism. There are many reasons for this, one is that it lets the federal government mandate what the price of health care is which in effect can cause the prices of healthcare to go up dramatically within the near four years. This also makes everyone get health care even if that set family cant afford it which is a form of Socialism. If you refuse to get the new health care, like in the case of small businesses with over 50 employees they will drop existing businesses medicade plan that you have, and you wont have the extra care at all.In all technicallity there has been no limit in which the federal government can tax Americans for health care. In the lon g run that will compose a bigger dent in Americas economy and our debt to China. Senior citizens across the country who cant afford regular health care prices use medicade to refuse their price, and The Patient Protection and Affordable Care Act of 2010 is making it more difficult for seniors to recieve Medicade help practically taking all the relief given to senior citizens with obamacare. The effects on senior citizens will be catastrophic there will be a shortage of 95,000 doctors due to pay cuts.Which will make it to where less and less people can be seen by a doctor each day. Seniors, in fact, will have to pay at to the lowest degree ten percent more than their usual medicare plan due to tax cuts, and price increases. Another bad fact is that due to Obamas irresponsible tax cuts that 15 percent of medicare or medicaid plans will be cut from the system, directly affecting the amount of care that seniors will be able to recieve no matter what. i elderly woman from Massachuse tts who is fighting parkinsons says that she has already stopped recieving cheap care because doctors are already preparing for Obamacare in 2013.In 2010 president Barack Obama ensured us that in the first decade of his healthcare plan it will save us 1. 2 trillion dollars. However that was false, and The Patient Protection and Affordable Care Act of 2010 will cost three times more than what was originally projected. Republican senators have shown this estimate everytime they calculate the plan, and many say that Obama just plain divulge lied to Americans who had given him support. Also it will put Americans in an extra two trillion dollar deficit in which the total deficit will add up to 5 trillion dollars.The senate is already pushing to ammend the bill to where maybe we can correct his mistakes, but also save us money in the first three decades which was originally projected. Obama held a joint session in 2010 where he practically said this is the plan, and it will cost 900 bill ion dollars that its already made us spent three more times the usual amount for any health care plan in America. Many people who some say dont deserve healthcare are getting healthcare while middle class families are giving more than ever to support these bums.Obamacare is practically ripping care out of the hands of people who work hard for care, yet supports the poor people who cant afford it. in a flash we must understand that there are special circumstances for people, but most people have the energy to get off the couch so they should be able to find a job. In most circumstances if they got laid off or whatever the other circumstances are, but it doesnt tight Obama should just give special care to these people because there to lazy to go out and work every day like normal Americans. The polish to my thoughts about The Patient Protection and Affordable Care Act of 2010 is simple.One, it lets the government choose the price of healthcare and medicade, and also is a form of s ocialism. Two, war veterans, and senior citizens who worked hard everyday for our country are steadily being taken from. Three, the act grants them the power to tax more from medicade. Next, The Patient Protection and Affordable Care Act of 2010 is starting to cost three times more than president Barack Obama originally projected it to cost. In conclusion the Patient Protection and Affordable Care Act of 2010 couldve been a great act, but many others think it will be a economic disaster that sets off another depression.

Death penalty/capital punishment

It makes people think twice about their actions, instil fear demo Michael Summers, PhD, MBA, Professor of Management Science at Pepperdine University, wrote in his Nov. 2, 2007 article Capital Punishment Works in the Wall Street Journal Our recent query shows that each execution carried out is correlated with about 74 fewer murders the following year The study examined the relationship between the number of executions and the number of murders in the U. S. for the 26-year period from 1979 to 2004, using data from publicly available FBI sourcesThere seems to be an obvious negative correlation in that when executions increase, murders decrease, and when executions decrease, murders increase Paul H. Rubin, PhD, Professor of political economy at Emory University Recent research on the relationship between capital penalty and homicide has created a consensus among most economists who contain studied the issue that capital punishment deters murder. Early studies from the 1970s and 198 0s reached conflicting results. However, recent studies energise exploited better data and more than sophisticated statistical techniques.The modern refereed studies have consistently shown that capital punishment has a strong deterrent effect, with each execution deterring between 3 and 18 murders 2) Justice for the victim is achieved only through the close penalty. Refutation, opposition says it does not bring justice because mistakenly convict the innocent person With the life sentence the criminal somehow still gets congest on the streets and then might kill again. The people who survive need a peace of mind that the person who committed the plague can never enume roam after them again. ife sentence does not work out the judicial system gives a person life sentence but somehow they get back on the streets and statistics show that nearly 30 convicted killers released from jail over the past 10 days have gone on to kill again give thanks to the fair judicial system. Eviden ce Frederick A. Romano remembers his mothers panic-filled voice as she talked to his father, of himself grabbing the phone only to hear his father tell him that his older sister had been hurt. Its justice, Fred Romano said. Its not revenge. His wife, Vicki Romano, agreed, then elaborated. penalise would be going out and killing one of the murderers family members, Vicki Romano said. The death penalty isnt revenge. Its the law. FactsMarch 31st, 2009 There are many reasons the death penalty should be abolished. It is a entangled issue and it is difficult to point to any single fact or argument as the most important. 1) Executions are carried out at staggering woo to taxpayers. It costs far more to execute a person than to keep him or her in prison for life.A 2011 study found that California has spent more than $4 billion on capital punishment since it was reinstated in 1978 and that death penalty trials are 20 times more expensive than trials quest a sentence of life in prison without possibility of parole. California currently spends $184 million on the death penalty each year and is on track to spend $1 billion in the next five years. 2) There is no credible evidence that capital punishment deters crime. Scientific studies have consistently failed to demonstrate that executions deter people from committing crime anymore than long prison sentences.Moreover, states without the death penalty have much lower murder rates. The due south accounts for 80% of US executions and has the highest regional murder rate. 3) Innocent people have been convicted and executed. The wrongful execution of an innocent person is an injustice that can never be rectified. Since the reinstatement of the death penalty, 140 men and women have been released from Death Row nationally. some only minutes away from execution. Moreover, in the past two years evidence has come to light which indicates that four men may have been wrongfully EXECUTED in recent years for crimes they did not commit.This error rate is simply appalling, and completely unacceptable, when we are talking about life and death. 4) Race plays a role in determining who lives and who dies. The race of the victim and the race of the suspect in capital cases are major factors in determining who is sentenced to die in this country. In 1990 a report from the General Accounting Office think that in 82 percent of the studies reviewed, race of the victim was found to influence the likelihood of being charged with capital murder or receiving the death penalty, i. . those who remove whites were more likely to be sentenced to death than those who murdered blacks. 5) The death penalty is applied at random. Politics, quality of legal counsel and the jurisdiction where a crime is committed are more often the determining factors in a death penalty case than the facts of the crime itself. The death penalty is a lethal lottery of the 22,000 homicides committed every year approximately 150 people are sentenc ed to death. 7) The USA is keeping company with notorious human rights abusers.The vast bulk of countries in Western Europe, North America and South America more than 139 nations worldwide have abandoned capital punishment in law or in practice. The United States remains in the same company as Iraq, Iran and China as one of the major advocates and users of capital punishment. 8) Millions currently spent on the death penalty could be used to assist the families of murder victims. Many family members who have lost love ones to murder feel that the death penalty give not heal their wounds nor will it end their pain the extended process prior to executions can prolong the agony experienced by the family.Funds today being used for the costly process of executions could be used to help families put their lives back together through counseling, restitution, crime victim hotlines, and other operate addressing their needs. 9) Bad Lawyers are a Persistent Problem in Capital Cases Perhaps the most important factor in determining whether a suspect will receive the death penalty is the quality of the representation he or she is provided. Almost all defendants in capital cases cannot afford their own attorneys. In many cases, the ordained attorneys are overworked, underpaid, or lacking the trial experience required for death penalty cases.There have even been instances in which lawyers appointed to a death case were so inexperienced that they were completely unprepared for the sentencing phase of the trial. Other appointed attorneys have slept through parts of the trial, or arrived at the court under the influence of alcohol. 10) Life Without watchword is a Sensible Alternative to the Death Penalty In every state that retains the death penalty, jurors have the excerption of sentencing convicted capital murderers to life in prison without the possibility of parole.The sentence is cheaper to tax-payers and keeps violent offenders off the streets for good. Unlike the d eath penalty, a sentence of Life Without Parole also allows mistakes to be corrected. There are currently over 3,300 people in California who have received this alternative sentence, which also has a more limited appeals process last approximately 3 years. According to the California Governors Office, only seven people sentenced to life without parole have been released since the state provided for this option in 1977, and this occurred because they were able to prove their innocence.

Whistleblowing and the Consequences

Whistleblowing is an act that has become more prevalent in the corporate and private sectors. A whistleblower is described by Liuzzo (2013) as a someone who reveals to a disposalal authority, or to news media, confidential information concerning some wrongdoing or conduct that he or she regards as unethical (p. 28). Some of the just about notable field of studys in United tell aparts history stick out involved corporations, utility companies and the President. Some cases have been so extensive that they have brought intimately(predicate) the prostration of corporate giants and even garnered the resignation of the President prior to his impeachment.The following go forth outline some notable cases, reasons why some spate decide to blow the whistle and steps that the Occupational base hit & Health Administration (OSHA) has taken to secure the rights of those who report violations in the workplace. With greater frequency, essential establishment constituents such as employe es and board members atomic number 18 reporting reappearances of wrongdoing by their companies, instead of the reports coming from impertinent auditing agencies (Mesmer-Magnus & Viswesvaran, 2005, p. 277).Whistleblowing is further defined as, the disclosure by constitution members (former or current) of illegal, im honorable, or illegitimate practices under the control of their employers, to persons or organizations that may be able to effect work on (as cited in Mesmer-Magnus & Viswesvaran, 2005). Companies try to anticipate the mishap of unfaithfulness by demanding employees sign an employment contract or non-disclosure agreement, which would render the disclosure of company business a serious offense. Employees who feel an unjust action is taking place within their organization have dickens channels to approaching to address the issues.An internal channel consists of reporting the offense to company way so that they have the opportunity to research and contend with the o ffense(s). This is the most beneficial to any organization as it allows them to determine solutions and their internal issues stay safeguarded. Instead of long investigations and legal troubles, companies could save thousands of dollars if the employee brings to light an issue internally to management, which provides the information to the people who are beaver able to resolve the situation.Although internal channels are best for organizations, theymay not be the best option for the employee to ensure compliance. External channels would include news media and brass officials. pack who decide to use the external route are considered whistleblowers. Organizations are least likely to welcome this form of disclosure, as their profits will likely plummet eyepatch the bad complot spreads. Some employees go this route without discussing the issues with corporate management because they do not know who to talk to or they feel that their concerns will not be addressed. People also go b ehind their employers back because they are afraid of retaliation and be labeled a trader by co-workers.The use of the articulate whistleblowing actually goes back more than 100 years and had nothing to do with corporate espionage or wrongdoing. The term came about in 1863 in the federal g everywherenments False Claims Act (Eaton & Akers, 2007). The Act was initially enacted to incent consumers to report acts of wrongdoing against the g everywherenment. According to Eaton and Akers (2007), Congress revived the Act in 1986 and retaliation legislation was added. The whistle blower Protection Act of 1989 streng whences the protection for employees who disclose waste and fraud.In 2002, the Sarbanes-Oxley Act (SOX) was added after the collapse of Enron to hold publicly held corporations accountable for their actions. Whistleblowing statutes may vary from state to state. in that respect are some states that only allow protection to a whistleblower if he or she is a public employee or is working for a government contractor (Whistleblower, 2008). Some statutes allow for only the person blowing the whistle to have protection against employer retaliation, while others allow co-workers that are supporting the whistleblower in their stew protection.This is why it is vital to research the law within the state the injustice occurred. Whistleblowing cases have been steadily increasing year over year since an additional 21 federal laws have been put into place to coincide with the OSH Act 1970. Each law outlines what is considered a discriminatory act and the deadlines around filing a complaint. imputable to the protection that these laws provide, more and more people are coming forward and disclosing issues within their knowledge. OHSA protection means that companies cannot take adverse actions against employees for uncovering the truth (OccupationalSafety & Health Administration, 2012).These actions include, but are not limited to firing, demoting, harassing threats, a nd reducing pay and/or overtime. Constant updates to whistleblowing laws are allowing more industries to outline the rights of those who are thinking about disclosing misdeeds. Violations that are being reported include issues with airline and workplace safety, consumer products, food industry safety, and securities fraud. As of March 31, 2012, OHSA has reported a 139% increase in p.a. reported cases from 2005 through 2011 (Occupational Safety & Health Administration, 2012).During the same period, only 2% of the cases determined were given merit, 22% were settled and the remaining 77% were either fired or withdrawn. These statistics lend credibility to the determination of the people who are blowing the whistle and trying to make the world a safer place for all. Although the constant updates to the laws are beneficial, in come cases anonymity would be advantageous for the whistleblower. The implementation of a whistleblowing policy within companies, organizations and schools is en couraged to avoid damaging public attention and loss of internal morale.The Association of Certified contrivance Examiners compiles data every other year on fraud cases both in the United States and internationally. The 2012 Report to the Nations on Fraud and Abuse provides the following statistics for those organizations surveyed between January 2010 and December 2011 (1) 5% of annual revenues are lost to fraud each year, (2) The medium loss to fraud was $140,000, with one-fifth of the cases involving over $1 million, (3) Most frauds occurred for 18 months before detection, and (4) Most frauds were detected through employee tips (Association of Certified Fraud Examiners, 2012).A 5% loss to fraud each year is cold from an insignificant amount to a company, and the statistic proves that providing employees with guidelines for revealing fraud can save a company thousands of dollars each year. The creation and inception of a whistleblowing policy is a small price to pay for safeguard ing a company against losses to financial and human capital. Whistleblowing happens for a variety of reasons, including identifying corruption, public safety and securities fraud.Sometimes the whistleblower is a broadcast employee of the company brought under scrutiny, while others have inside knowledge of wrongdoings through a working relationship. Although whistleblowing happens all around the world, the United States has had its share of famous cases that brought about new regulations to control further corruption in business dealings. Three cases and their outcomes are 1)In June 1972, a break-in at the Watergate Hotel in Washington, D. C. led to the resignation of the thence current President, Richard M. Nixon.One of the perpetrators was a former CIA operative and a current security advisor to the Presidents re-election campaign. Notebooks containing the phone number for E. Howard Hunt (W. H. ) were found on two of the men, and these clues gave rise to intense media attention ( Woodward, 2005). The United States Senate started an investigation to determine how far reaching the scandal was. A confidential informant, later dubbed Deep throat, provided Washington reporters Bob Woodward and Carl Bernstein insight into misdeeds by the President and his advisors.Deep Throat continued to tell Woodward & Bernstein to follow the money until they eventually uncovered the illegal indiscretions misadventure in the White House (Arnold, 2008). On May 31, 2005, Vanity Fair magazine released the announcement that former FBI Associate Director Mark Felt was in fact Deep Throat. Felt was convicted of authorizing illegal FBI searches in 1980 and was later pardoned by President Ronald Reagan. 2)Dr. Jeffrey Wigand, a former vice president and head of research and training for Brown and Williamson, disclosed deceptive practices by tobacco companies in the manipulation of nicotine.He communicated that they knew nicotine was addictive, but failed to act upon it (Arnold, 2008). Jeffrey also insisted that the company ignored research proving that flavoring added to cigarettes caused cancer, along with concealing damaging documents that could be used against them in cases brought by sick patients. Jeffrey considered the whistleblowing a great personal risk to himself and his family but still decided that it was for the give good of people and society for the practice to be exposed (Whistleblower Center, n. d.)Testifying as a master witness, he functioned the formation of the 1998 Master Settlement Agreement that implemented a $246 billion settlement against large tobacco giants. Wigand was fired from his position prior to blowing the whistle, and he described his subsequent harassment in an interview on 60 Minutes in 1996. Becoming a whistleblower had damaging effects on Wigands life, some of which he has overcome after a great many years. He no longer had any privacy, and his reputation was ruined. Death threats against him precluded that he indispensab le around-the-clock bodyguards for several years.His wife divorced him and took his two children to live with her in another state. A critically acclaimed picture titled The Insider was made about his story in 1999 and it highlighted the harassment that he endured. After the movie came out, Jeffrey was in demand to speak at schools and health organizations about the dangers of tobacco and smoking (Salter, 2002). Salter also states that Wigand became a teacher and eventually reconciled with his children. 3)One of the most famous whistleblowing cases in recent history involved the collapse of the energy giant, Enron.Executive Sherron Watkins disclosed extreme accounting irregularities to Enron CEO Kenneth Lay and expressed her concern for the collapse of the company (Arnold, 2008). After Lay did nothing and Watkins was demoted, Enron shares fell to $1 in November 2001 from a mid-2000 high of $90. In their book The Smartest Guys in the Room, McLean and Elkind surmise, The Enron scanda l grew out of a steady accumulation of habits and values and actions that began years before and finally spiraled out of control (2004, pgs.132-133).Deceptive accounting practices hid billions of dollars of debt from failed transactions, and Enron pushed auditors Arthur Anderson to ignore and not report them either. Many of the firms executives were convicted and spent time in prison. The auditing firm of Arthur Anderson was indicted and found guilty in District Court, but the Supreme Court later overturned the conviction. By this time, Andersons reputation had been marred and most of their customers abandoned them. This led to the shutdown of the firm.The lies and deceptions by both Enron and Arthur Anderson helped to create the previously mentioned SOX legislation. Several studies have been done on whistleblowers over the years to determine the motivation behind their actions. While results seem to differ slightly across studies, whistleblowers (as compared with inactive observers ) tend to have good job performance, to be more highly educated, to hold higher-level or supervisory positions, to score higher on tests of moral reasoning, and to value whistleblowing in the face of unethical behavior (as cited in Mesmer-Magnus & Viswesvaran, 2005).This information indicates that someone with a lot of responsibility in an organization will have the knowledge of unethical, internal practices. A person of high moral judgment is more likely to turn in a company for violating various laws and standards, than someone who is okay with cutting corners to keep him employed. Before becoming a whistleblower, a person must have absolute certainty that a protected Act is being violated. The OSHA website contains a list of the Acts and their descriptions to determine which one is being breached. It will also provide the type of communication for the complaint (i.e. telephone or writing. )Adherence to the guidelines is important to ensure that protection coverage is available in the case of retaliation by an employer. In addition, weighing the many pros and cons before making a decision to blow the whistle on a company or organization is vital. Whistleblowing should not be taken lightly, and the decision should be carefully thought out. Aggressive documentation of the issues and conversations with company management is extremely important. Researching which authority to approach is highly imperative.Although law protects whistleblowers, they sometimes will incur job loss, harassment, intimidation and even loss of property or life while pursuing the issue and resolution. Long, drawn-out court cases can lead to a loss of income and notoriety. Lengthy investigations can lead to secret personal issues becoming known. Lots of support from family and friends is needed during an investigation because the intense scrutiny can break down a persons will. A person needs to be certain that they are prepared for an onslaught from the government and media prior to proce eding with their disclosure.Conversely, whistleblowing will give a person a moral sense of pride. Standing up for what you conceptualize in will show people that you are not afraid to fight for what is right. Whistleblowers may also be looked upon as trustworthy since they are flavour out for the welfare of others. Sometimes it is possible to obtain reward sums of money from the government for uncovering injustices. Lastly, if a whistleblower is unjustly retaliated against, they may obtain financial remedies from their companies for retaliation.A recent tax fraud case against the Swiss bank USB AG awarded the whistleblower a record $104 million reward provided by the United State Internal Revenue Service (Temple-West & Browning, 2012). In a rare case like this, the whistleblower spent time in prison for his wrongdoing, but then was handsomely rewarded for turning in his employer for promoting an illegal act. People have deeply personal reasons for blowing the whistle. Some may se e it as a safety concern, while others who have participated in illegal acts have had a guilty conscience that they want to unburden.Hundreds of cases are reported, dismissed and/or won each year with the help of OSHA. Being a whistleblower is not something to be taken lightly as many questions must be raised before proceeding with the act. many laws have made it easier for people to come forward when they witness misdeeds by those in charge, but knowing history and potential outcomes prior to voicing concerns will enable a person to deal with the backlash. Having good moral judgment and standing up for what you believe in will allow a person to live their life with few worries and a clear conscience.

Which is more effective in fighting crime, knowledge?

Sociologists, in an attempt to explain and point out the reasons behind delinquency, have concluded that there are connections in the midst of specific youth behaviors with the home environment, family background, the neighborhood, associations, and mevery other aspects that together, or separately affect the formative years of young peoples social environment. run-down children usually come from a background of difficult circumstances. Parental alcoholism, poverty, breakdown of family, abusive conditions in the home, death of parents during armed conflicts or drug overdose, and the HIV/ back up scourge, and etc. are some of the various reasons that can leave children virtually orphaned.One or both parents may be physically present, but because of irresponsibility on their part (if even one of them is addicted to drugs or alcoholic), a child may grow developing certain ways and attitudes that are necessitately/indirectly caused by the parent/s addiction or drug-related behavior. I n this case, true delinquency lies on the parents and the children are, in a way, orphaned or unaccompanied, and without any instrument of subsistence which, in the first place, the parents fundamental responsibility to provide. Generally, and increasingly, these children are born and/or raised without a father.They are first in the line of those who are at greatest risk of falling into juvenile delinquency. Without noticing it as it is typical of any youth to be lacking in prudence, with newly embraced group, the gang, a corresponding subculture starts to plunge them, and before long, they start to engage in activities of adult criminal groups. It is usually after being engaged in criminal activities for an extended period of clock time with its accompanying consequences (such as ending up in prison or rehabilitation institutions for drug addicts) that delinquents realize they are into a very dangerous zone.A enceinte portion of all juvenile violations (between two-thirds and t hree-quarters) are perpetrated by youths who are members of certain gangs (Venkatesh, 1997). Unlike in school and their family, these have no strict rules to be followed nevertheless loyalty to the group. It gives young people esteem when they somehow feel they are the rule in themselves. This is the lure of gangs. It gives the promise of fulfillment to would be delinquents. Popularity, access to the healthy figures on the streets, freedom to express ones self, as well as easy flow of money (if the gang is also involved in some illegal activities such as drug dealings, which is common in most gangs) are seemingly within grasp of anybody who just have the anchor to dare (OJJDP, Mar. 2003).Children who are well taken care of by their parents and are thus adequately supervised are at less odds to be involved in criminal activities. Studies have proven that. A dysfunctional family, on the other hand, which is commonly characterized by regular conflicts, parental negligence, poor con verse because of absorption to outside activities by parents, are always assumed to be the breeding ground for delinquents (Venkatesh, 1997).Studies on Risk versus Protective FactorsAn insightful paper nimble by Resnick describes the theoretical viewpoint that risk and protective factors are two things that may mirror each other. Risk factors like low pedantic consummation increases the possibility of child or youths involvement in activities that may harm themselves and others while protective factors such as high academic performance increases the likelihood also of the individual committing enmity against another.These factors reside in an individual and that a disproportion of one especially the risk factors over the other indicates a caution or warning the person may traverse in a direction which may foster a tendency to exhibit aggression or violent behavior. In the study, identifying these balance or imbalance within individuals may help reduce the occurrence of school w ildness by early on detection of symptoms thus, interventions may be employed coming from various strategic points like the home, and the school and the community (Resnick, 2004).According to the Laub (1998), the home and the school are milieus that importantly direct the development of aggression or violence. Aggression at home significantly reflects what may eventually occur as aggression or violence in school, though not always. Male students attack peers or other male students. In addition, teachers are hurt either by verbal abuse, physical wound or threats of aggression. Fights that commonly occur in the campuses relate to possession of toys, equipment and/or territory, about retaliation, & rules of games (Laub, 1998).Nature of Violence or AggressionFrom very early, the oxygen of the criminals life is to assay excitement by doing the forbidden.-S.SamenowA radical turn from the contemporary to classical rationalizations on violent behavior equivalent to possessing a criminal mind, Stanton Samenow offered a quite brush point of view based on what he calls errors of thinking. Whereas years spent in studying and treating adolescence clinical disorders, he had leaned upon the understanding that adolescents, criminal behavior and/or violence in general have social determinants as a major factor, this change of mind was brought about by a collaborative litigate with another practitioner Dr. Yochelson (Genre,http//www.criminology.fsu.edu/crimtheory/samenow.htm).An elevated fear on the occurrence of violence in school is expectedly high not only because of what happened in Virginia Tech of late this is because other forms of aggression or violent acts committed by students have not changed instead, increased in number among campuses today. In an excellent study by Jaana, the author specifically isolated these acts as becoming the source of fear for the average students to experience anytime during their school lives.The study reveals that suburban schools ar e also profiled as becoming unsafe these days. These violent activities can be in the form of physical attack for no apparent reason or provocation, fights without using any weapon, pilfering, breaking and entering school property, and vandalism. In addition, victimization occurs, in the manner of students stealing property of another (e.g., books etc.), being threatened because of racial or ethnic difference, bullying, and threats of injury to teachers and not only to students among others (Jaana, 2001 in http//www.ncdjjdp.org/cpsv/Acrobatfiles/statistics_2008.pdf).ReferenceGenre, C.T. 2007. Stanton SamenowThe Criminalpersonality). Retrieved may 6, 2008Laub, J.H., & Lauritsen, J.L. (1998). The Interdependence of School Violence with Neighborhood and Family Conditions. In D.S. Elliott, B. Hamburg, & K.R. Williams (Editors), Violence in American Schools A in the buff Perspective, (pp. 127- 155). New York, NYCambridge University Press. Retrieved May 6, 2008from the Center for th e Study and Prevention of ViolenceJaana, 2001 in Selected School and Youth violence statistics. Department of Juvenile arbitrator and Delinquency Prevention (DJJDP).Retrieved May 6, 2008. http//www.ncdjjdp.org/cpsv/Acrobatfiles/statistics_2007.pdfVenkatesh, S. The social organization of street gang activity in an urban ghetto, American Journal of Sociology, vol. 103, No. 1, July 1997, pp. 82-111.Yochelson, Samuel & Stanton Samenow. The Criminal Personality. N.Y. Jason Aronsen, 1976, 1977, 1986._____Accessed Retrieved May 6, 2008. _______ 2007. Selected School and Youth violence statistics. Department of Juvenile Justice and Delinquency Prevention (DJJDP). Retrieved May 6, 2008 http//www.ncdjjdp.org/cpsv/Acrobatfiles/statistics_2007.pdf_______OJJDP, Mar. 2003. The Office of Juvenile Justice and Delinquency Prevention is a component of the Office of Justice Programs, which also includes the Bureau of Justice Assistance, the Bureau of Justice Statistics, the National Insti tute of Justice, and the Office for Victims of Crime. Retrieved May 6, 2008.

Defining 18th Century Gender Roles

The Renaissance spirit of inquiry renewed the debate about the role of wo manpower in society, a theme, which resonated in the visual arts of the era. Tradition exclusivelyy, chastity, compliance, delicacy and reservation were the qualities ascribed to a truly virtuous young-bearing(prenominal), whom was essentially excluded from a original participation in society. Scholars and painters alike glorified male power and achievement in the favorable sphere, while the greatest female accomplishment lay in obedience, rather than intellectual pursuits.Artemisia Gentileschi, was one of the first female artists to challenge the traditional monopoly over the unresisting female ideal, as her life and art redefined feminine accomplishment in terms of the conventional masculine standards of achievement. Many have thus interpreted Artremesia as a pioneer of modern feminism however, the legitimacy of this assertion is questionable. One of her closely infamous paintings, Judith Beheading Holo fernes, provides taste into the consequences of her bold confrontation with conventional female gender limitations.The piece explicitly depicts two heroic female subjects imbued with traditionally masculine characteristics. The women are thus afforded a position of power, which would have otherwise been remote to them. While, Gentileschi thus succeeds in creating a feminine power outlet, in her depiction of Judith and her maidservant, she markedly fails to acknowledge a feminine virtue which is unique and distinct from the traditional masculine ideal.Artremesias painting does courageously challenge the conventional societal perception of the feminine role, however, her prescribed solution undermines the validity of the feminine perspective, as it asserts that greatness is achieved through a possession of solely masculine virtues. In view of the fact that Artremesias work, undercuts the legitimacy of feminine achievement, it should consequently be denied recognition as early femini st art. This es adduce lead provide an in depth critical analysis of Atremesia Genteleschis Judith Beheading Holofernes in spite of appearance the context of the painters particular life great deal.Firstly, the archetypes of eighteenth century femininity and masculinity leave alone be explicitly defined, in order to determine the influence such social pressures had on women of this era. Atremesias biography will then be placed at bottom the context of the prevailing gender roles, as an illustration of her unique confrontation with the patriarchal societal structure of her day. Finally, an evaluation of, Judith Beheading Holofernes, will shed insight into Gentileschis artistic challenge of traditional feminine ideals, as well as her ultimate failure to acknowledge the value of a purely feminine perspective. delimit 18th Century Gender Roles fit in to Bridget Hills Anthology of S horizontalteenth Century Women the characteristics generally attributed to the ideal muliebrity of Gentileschis era were modesty, restraint, passivity, compliance, submission and most important of all chastity. (17) These recognized social views were widely circulated and espoused, and would have thus been tremendously difficult to ignore or challenge. Accordingly, The vast majority of middle class women unquestioningly conformed to the role charge to them(3)The first significant characteristic of the feminine ideal, worthy of discussion is that of restraint and modesty, as this trait necessitated an alienation of women from the social sphere, and even themselves. Proper ladies were expected to empty public attention, and conversation in a social setting. Moreover, it was indelicate for women to have to view their own naked bodies, just as all references to bodily functions and even pregnancy were taboo. (17) The following passage constitutes a primary account of a fathers advice to his daughter concerning the importance of modesty to the female temperamentOne of the chief bea uties in a female character is that modest reserve, that retiring delicacy, which avoids the public eye, and is disconcerted even at the gaze of admiration When a girl ceases to blush, she has lost the most powerful charm of beauty That modesty, which I think is so essential in your sex, will course dispose you to rather silent telephoner, especially a large one. (19) The feminine ideal of modesty and restraint thus primarily confined women to the private sphere of social relations, allowing them little to no voice in public reality.The influence of women within the private or domestic sphere was also muted by the subsequent feminine virtue of submission and compliance. According to the constraints of this womanly asset, a virtuous wife would have been expected to obey her married man, while allowing him the originatority to harmoniously govern his household. She who marries ought to lay it down for an indisputable maxim, that her husband must govern absolutely and entirely, and s he has nothing else to do but please and obey.She must not attempt to divide his authority, or so much as dispute it, to struggle with her yoke will only make it gall more, but must believe him to be wise and just and in all respects best, at least he must be so to her. She who cant do this is in no way fit to be a wife. (20) The forego passage illustrates the limitation of control, which women of this time period were expected to contend with (even within the private sphere of social influence). As, all of the decisions of the virtuous wife were expected to be in concurrence with her husbands asserted authority.Finally, the most important feminine asset was considered to be that of chastity. The particular significance of this virtue was grounded in the fact that men were considered naturally un- chaste, and unable to control their passions. Women were thus, responsible for the preservation of their innocence, and the up holding of sexual moral values. Additionally, as the followi ng quote explicitly indicates, the social consequence incurred by a loss of honor was often drastic. A woman who has lost her honor imagines that she cannot fall lower, and as for recovering her former station, it is impossible no lather can wash the stain away.Losing thus every spur, and having no other means of support, prostitution becomes her only refuge, and the character is quickly depraved by circumstances over which the poor wretch has little power, unless she possesses an uncommon portion of sense and loftiness of spirit (30) Conversely, the eighteenth century masculine ideal, according to John Tosh, author of A Mans Place could be associated with the specific attributes of reason, authority and resolve. (47) The public sphere of social relations and intellectual endeavourers was thus designated as the realm traditionally, and justly henpecked by the influence of men.The following quote spoken by a women of the time, suggests that this conception of masculinity was embrace d by both men and women alike Let men enjoy in peace and triumph the intellectual kingdom which is theirs, and which, doubtless, was intended for them(47) Biography Artemisia Gentileschis, life blatantly challenged the passive feminine ideal, as she achieved recognition in the male-dominated world of post-Renaissance art by disregarding traditional gender precepts.Laura York, author of The Spirit of Ceaser and his Majestys servant The Self Fashioning of Woman artists in Early new(a) Europe thus, defines Gentileschi as, no ordinary artist and no ordinary woman. She is one of handful of female professional painters in Baroque Italy, who created a successful life story in the competitive, masculine world of seventeenth century artistic patronage. In the process, she constructed a self identity virtually unknown in her time the woman artist(1-2) Atremesia was born in 1593 to Prudentia Montone and her husband, noted painter Orazio Gentileschi.Orazio exposed his daughter to art at an ea rly age, and supported her artistic development by providing her with a formal education normally denied to women of her time. As, she would have been unable to join guilds or study with various kick ined masters, Artremesias training with her father, was her only chance for a real apprenticeship. Although Orazio kept his daughter confined to the house, according to the custom among respectable Romans of the time, the Gentileschi domicile also functioned as his studio, with its constant traffic of models, colleges and patrons. Such company allowed Artemisia contact with galore(postnominal) influential male artists, yet it also fueled rumors that marred her reputation.On May 6, 1611, gossip turned to real injury. Having entrusted his 17 year old daughters inadvertence to a family friend, Orazio was away from the house when his business associate and fellow painter, Agostino Tassi entered the home and raped Artremesia. At the time, rape was viewed more as a crime against a familys honor than as a violation of a woman. The virtual lack of a legal identity in women, often made it very difficult, if not impossible, to obtain any redress for wrongs committed against them. (137) Thus, only when the married Tassi reneged on his promise to marry Atrmesia did Orazio bring charges against him. In the ensuing eight- month trial, Artremesia testified that she was painting when Tassi came into the way shouting, Not so much painting, not such much painting. He ten grabbed the palette and brushes from her hands and threw them to the floor.She fought and scratched to no avail, finally attacking him with a knife. To establish her truthfulness, authorities administered a primitive lie detector test in the form of torture by thumbscrews, a common practice of the time. As the stack were tightened around her fingers, she was said to have cried out to Tassi, this is the ring you give me, and these are your promises. She must have passed the test Tassi was convicted and senten ced to five- year banishment from Rome (a punishment simply never enforced).Soon afterwards Artemisia married a well born but debt ridden young Florentine painter named Pierantonio Stiattesi and moved to Florence with him. There in the company of luminaries such as Galileo Galilei and Michelangelo Buonarroti, she entered upon a career that would have been the envy of most male contemporaries. Gentileschi rebelled against the dominant model of passive womanhood by cultivating an image of herself as strong, active, intellegent and powerful. Traits, which would have been considered as masculine to the seventeenth century mind.The following striking statement, uttered by Artemisia herself provides revealing insight into her perception of self. I will say no more, except what I have on my mind, that I think Your Most Illustrious Lordship will not surlier any loss with me, and that you will figure the spirit of a Ceaser in the soul of a woman. (4) Gentileschis appropriation of Ceasers m asculine spirit, distances herself from all other woman of her time. Artremesia, does not acknowledge any value within her perception of feminity, and thus choses to conform to traditionally masculine ideals.

The Brothers Karamazov by Fyodor Dostoevsky Essay

The parable of the jet Inquisitor is told by Ivan to Alyosha found in the novel, The Brothers Karamazov by Fyodor Dostoevsky. Both Ivan and Alyosha atomic number 18 brothers. The difference is in their respective(prenominal) religions wherein Ivan is a dedicated atheist while Alyosha is a monk. The parable is an important component of the novel and also one of the most(prenominal) famous passages in y come out of the closethful literature because it contains ideas about hu worldly concern freedom and nature. The parable also consists of a fundamental ambiguity.The call forership of the rarified Inquisitor is based on his amazing and prodigious strength to bring freedom that has endured that majority of the merciful beings found it so terrible. From his point of view, only people who have knowledge enough to lie and who have the strength to endure suffering by being forced to reserve lies can rule everyplace those people who want to stay weak, disillusioned and obedient. Th e universal gravitational constant Inquisitor made an accusation against Christ of only speaking to the strong in spirit and can endure freedom while he is enforcing narrow solutions and continues his ministry to the weak.This style of leadership by the Grand Inquisitor can be compared to the leadership of Socrates. The Socratic method is described as the series of questions that are extensive and answers that will refute a moral principle by letting the opposing argument to come up with a conclusion that will infringe the persons original point of view. Socrates developed this style as a way to examine, refute or shame the opponent into reversing his earlier opinion. The Grand Inquisitor challenges the very essence of human life, the concept of evil and the free will of man.The concept of freedom is being examined and is described using a locating that is bleak and contemptuous. The ideologies of man is being depicted as being a destructive force that has brought d accept huma nity into chaos and anguish. The parable can be perceived as an attack on religion and divinity fudge but a closer look will reveal a conclusion that be the opposite. It is concluded that the Grand Inquisitor becomes the explanation for the crucial need for a religious institution. The context of the parable may be a shock to religious advocates.God will visit the earth in the form of flesh and blood. He runs miracles and is imprisoned in a cell by a man who punishes him for giving free will to mankind. It is clear from the beginning of the story that Alyosha is religious while Ivan is being cynical in his position on the matter. After the Grand Inquisitor becomes aware of the presence of God here on earth, he orders his men to capture him. The depiction of the Inquisitor has contradicted the description of Gods human form. The Inquisitor is being presented as a formidable, cold and judgmental and sinister.Another contrast that can be found between God and the Inquisitor is the reception of the crowd to both of them. The people displays a fearful obedience as their behavior towards the Inquisitor and not the same adoration and awe like before. It is say here that the people is quick to abandon God who in such a short time before they were all so enamored with. The failing of man as a theme and the need for a rigid government will begin will begin to come out. A prolonged monologue follows which is delivered by the Grand Inquisitor to God. The lecture talks about the Inquisitors reprimand for freedom.The Inquisitor is speaking against the internal freedoms that are borne out of mans free will. He describes how freedom has enslaved humanity and placed the human race into a state of disorder and chaos. He confronts God on this error and boldly declares that the human race will reject Him ultimately. The argument of the Inquisitor is difficult to refute as the ability of man to differentiate the unafraid from the evil is undoubtedly questionable. The freed om of the will permits every individual to have a different system of morals or in some instances having no morals at all.If one will put into consideration the violence and the deprivation that is happening in the world everyday, it seems that man cannot manage the freedom that he enjoys with his will. The many choices and responsibilities, the moral decisions that he has to make on a daily basis has already overwhelmed so many. The top dog has the ability to create an environment of its own by making hell out of heaven. This ability of the mind is what the Inquisitor has spoken of and has claimed that it has led to the destruction of mankind.There are many people who make choices in their lives that paved the way for the creation of circumstances that are hellish in nature. It is not the responsibility of free will that comes with it that overwhelms mankind. The reference of evil and the cosmea of God can also be found in the Confessions of Augustine. A person only needs to look around the world and have the acknowledgment later on that something is not quite right. The existence of evil is one of the challenges that have puzzled many Christians and those that are not for that matter.For most of Ausgustines life, he tried to find a solution for it. The question of the existence of evil can be reworded in many ways. One approach could be to call off the arising and beginnings of evil that will prompt a series of statements that will eventually form an argument with reason. It is said that God is the creator of all things. pestiferous is also a thing so therefore God also created evil. If the first arguments were true, then there is no escape to the solution. This formula is frustrating for the total of Christianity. God would not be known as good if he intentionally created evil.Augustine has approached the problem from a certain(p) angle. He questions if there is any convincing proof that God exists. If there is any proof that would suggest and lead to the conclusion that he really does, then God could not possibly be capable of creating evil. Evil must have come from something else. He also had an observation that evil could not be selected because there really is no certain evil thing to choose. A person can only turn away from good preferring a lesser good over a great good since everything is good. For when the will abandons what is above itself, and turns to what is lower, it becomes evil not because that is evil to which it turns, but because the turning itself is wicked (Augustine 2007). Evil is therefore an act of choosing the lesser good over th greater good. To him, evil comes from the free will of the people. Evil was a perversion of the free will in man who turned away from God in preference of lesser things. Back to the Grand Inquisitor, Satan or evil has obviously grown impatient by the values of kindness, humility and jazz that he has found to have no defenses and forced to capitulate.He is powerless with the overwhelming humility that he is forced not to live up to his flagellum of burning Christ at the stake. The prisoner is released and is allowed to walk freely and safe. Before the release, the prisoner gave a valedictory kiss on the lips of the inquisitor. Satan was a resurrect in heaven. Because he wanted to rule, he preferred hell. In the continuing political power struggle, he has claimed the world to be his own and has a subject for Christ to keep out of his world. The ends justify the means. The previous statement aptly characterizes a consequentialists way of reasoning.The outcome or result of an work when undecomposed is morally right regardless of the means to get the end result. Consequentialists for example think of what they want, how they are going to get it and what the good in it is if they take execution mechanism towards their goal. Deolontologists would be thinking of the rationality of an action and base it on a moral rule to know if it is right or wong. Com paring the personal individualism of both theories, consequentialists consider the will, reason and desires as important in determining morality.Meanwhile, deolontologists consider only will and reason because they believe that desires only distract the mind from thinking rationally. Desires reflect emotions and in deolontology, there is no room for that because the moral rule is to be followed. Regardless if they want to do something or not, they must perform their calling because the performance of it is morally right. The rationality of consequentialism is in getting what you want out of that action. You want to achieve something because it is beneficial for you. Therefore you think of actions to take that would lead to the things you want and bring you the greatest good.Reason dictates the actions of deontologists. It is in reasoning that deolontologists discover what is right or scathe based on moral principles. The primary source for evaluating morals in consequentialism is the consequence of an action while in deolontology, it is the actions themselves. The virtue of consequentialism may be the odor of having maximized the utility available. For deolontologists who are performing their moral duties, it the feeling of having done the right thing. However, both of these theories have criticisms in their arguments.One of the criticisms by Anscombe state that in consequentialism, it is not clear what one ought to do because the validity of the action is based on the consequences. As compared to deolontology, the theory suggests what one should do because the validity of an action is based on moral principles. These moral principles have a expressed description of what is right and incorrectly. In another criticism by Thomas Nagel, consequentialism should not encompass those actions that are morally wrong but produced positive results in the long run. An example of this would be an uprising by the people of a country.The action of the people may be con sidered treason and according to the moral rule, that action is wrong. Because of the uprising, the corrupt government was toppled and it was replaced by new government that is elected by the people. Consequentialism is an ethical theory that in which the consequences of a particular action becomes the basis for an gratifying judgment on that action. It finds the source of a moral value in a good situation and results into a consequence of that action. Many forms of consequentialism exist and the most common is utilitarianism.The theory puts emphasis on the good as the center of its concept. Utilitarianism holds that actions that result to the greatest good to a greater number of people are considered to be moral actions. The outcome of an action makes that action either moral or immoral. In consequentialism, emphasis is given to the results or consequences in analyzing what is right and wrong in our actions. If the result of an action has a positive outcome then it is considered a s moral and therefore right. Likewise if the action produces negative outcomes, the action becomes wrong and immoral.Deontology is another ethical theory that is of Greek origin, deos which means duty and logos as science. Using its etymological meaning, deontology becomes the science of duty. The theory argues that understanding our moral duty and its regulations to help us decide on the right choice. If we do our duty, we are doing the right thing. Doing our duty is considered a moral behavior. The theory states that we are obeying God when we do our duty for it is He that determines it and its regulations. The moral actions of deontology are separate from the consequences brought about by those actions.

Advanced Audit and Assurance Essay

These briefing notes evaluate the business risks facing Grohl Co, and identify and explain four risks of material misstatement to be considered in planning the audit of the financial statements for the year ended 30 November 2012. In addition, two ethical issues are discussed and relevant actions recommended.(i) Business risksImported goods exchange straddle fluctuationsGrohl Co relies on a key component of its production process being imported from overseas. This exposes the company to exchange rate volatility and consequentially exchange flow fluctuations. The company chooses not to mitigate this risk by using forward exchange contracts, which may not be a wise outline for a business so reliant on imports. Exchange gains and losses can also cause volatility in profits, and as the company already has a loss for the year, any adverse movements in exchange rates may quickly increase this loss.Imported goods transportation issuesHeavy reliance on imports means that transportation costs will be high, and with fuel costs continuing to increase this will put squash on Grohl Cos margins. It is not just the cost that is an issue reliance on imports is risky as supply could be disrupted collect to aviation problems, such as the grounding of aircraft after volcanic eruptions or terrorist activities.Reliance on imported goods increases the likelihood of a stock out. Unless Grohl Co keeps a reasonable level of horseshit wiring as inventory, production would have to be halted if supply were interrupted, creating idle time and inefficiencies, and causing loss of customer goodwill.Reliance on single providerAll of Grohl Cos copper wiring is supplied by one overseas supplier. This level of reliance is extremely risky, as any disruption to the suppliers operations, for example, due to financial difficulties or political interference, could result in the curtailment of supply, leading to similar problems of stock outs and halted production as discussed above.Quality subdue issuesSince appointing the new supplier of copper wiring, Grohl Co has subsequently experienced quality control issues with circuit boards, which could result in losing customers (discussed further below). This may have been due to changing supplier as part of a cost-cutting exercise. Given that the new supplier is overseas, it may make resolving the quality control issues more difficult. supernumerary costs may have to be incurred to ensure the quality of goods received, for example, extra costs in relation to electrical testing of the copper wiring. The companys operating margins for 2012 are already low at only 4% (2011 72%), and additional costs will put further pressure on margins. High-technology and competitive industryGrohl Co sells into a high-technology industry, with computers and mobile phones being subject to rapid product development. It is likely that Grohl Co will need to suit quickly to changing demands in the marketplace, but it may not have the resources to do this.

Racism in Football Essay

Throughout the 231 years football has been in existence, we argon at the most critical time of football. In the last 10 years , the sport which had been invented to unite people of different colours , countries and religions .Has locomote a word which excruciates my heart . Racist. Racism was first encountered by the world in 1891 in a pub, full of intoxicated minds , the same act was discovered on a pitch full of earnest men who get more than a soldier for being on the pitch. Racism itself means in justness or discrimination directed against someone of a different race .Is It that footballer have real this malicious habit of saying derogatory terms then obviously not remembering it in a court room . There however has been more then a dozen cases describe of the years ( from maradona to suarez ) . Yet 77% of these cases have not been taken action on but the 33% which have been recognised only 11% have been taken to the high court and found justice . this does leave a controver sial question in our mind is it the F.A ( Football Association ) behind this ?A more recent case on racial discrimination and football is the Blackburn skipper Jason Roberts decision to ostracize wearing the kick racism out of football t-shirt, for Saturdays pre-match warm up against Swansea . This is because the Reading striker believes there is a lack of commitment from the F.A and football in progressing and until he is satisfied more has been done to carry on racism in football he will not wear the t-shirt again . besides as A number of black players Rio fernidad and brother Anton fernidad , Ashley Cole , Raheem sterling have all united Roberts with the decision of boycotting the t-shirt because they also believe there is insufficient progress .Conversely there are some footballers that do follow the F.A code of conduct , and also do that little bit of an senseless aid , such as craig bellamy who has opened his own academy in Zambia . However there is eer that small min ority in every population , that weigh the majority of people down . overly most racist incidents occur between player of rival teams but this is no excuse for racism . As a result of this barbaric culture of using racist terminology , the sport has began to place upright verbally from various organisations .The sport which was made to unite people of different colours , countries and religions is becoming segregated . I know your thinking I cant make a difference . But I can , you can and we can .

Creon’s tragic Downfall Essay

Creon is the tragic hero of the play, Anti bygone, by Sophocles, and suffers the greatest d proclaimf wholly. It all begins when he maes his public announcment as the new king. He states his message loud and clearly to everyone, that if anyone feels the need to bury the luggage compartment od Polyneices, they will be leaving against the law and will be sentenced to death. In this powerful speech, he shows the need for control and order in the way he plans to rule. At the same time, he is viewing arrogance in the way he insures all of his choices in judgement are correct.Creon is told that someone has gone against his words and burried the embody of Polyneices he becomes outraged and orders the watch to find him and turn him over at once. The sentry watches as he sees Antigone come out to bury her brothers body for a reciprocal ohm time. He catches her and she is presented to Creon. Creon questions her, and she does not deny what she has done. He orders her to death. She tells h im her reasons for her actions, but they are completely ignored by Creon. Antigone is going to be taken toa vault and left to die.Creon, being stubborn, wont even listen to the pleas and threats of his own son, but when Teiresias enters, he listens to what will happen if he does not alteration his decisions. So he takes a drastic turn. He pushed all of his arrogance aside, along with his stobbornness and he asks for help, what shall I do? At this bit he becomes weak in front of his people. Creon the king, asking for help? He is suppose to hit the hay it all He is then told to go quickly and free Antigone from her vault and build a tomb for the body of Polynieces. Creon is ordered to do exactly what he stated was against the law, but in order to save himself, he follows everything that he is told. Immediately he performs a burial for Polynieces and digs out Antigones vault, in hopes of salvage himself from the proce of paying flesh for flesh.Asking for help is not an easy thing t o do, especially when youre so head strong like Creon, but asking for help in a situation where you know you need it shows incredible courage. If only Creon had done it a little bitearlier. After doing everything he could to change his stubborn choices, he fails. Mourning over what destruction he had caused, the deaths of his wife, son, and Antigone are his entire fault. He has tragicallu sunk himself, and now instead of dying,je os fprced to live in shame and in great pain in front of the people he ruled for his short time as king.

Eating Too Much Meat Will Kill You Essay

Bill Cosby once stated, Did you ever see the customers in wellness- sustenance stores? They are pale, snug people who get word half dead. In a steak house, you see robust, ruddy people. Theyre dying, of course, still they look terrific. On average, the Statesns consume about 8 oz. of midpoint a day, twice the amount as the continue of the world about one-sixth of the total magnetic core consumed, U.S being less than one-twentieth of the population. Meat is generally delicious, contains well-to-do sources of proteins and minerals. Some nutritional diet programs analogous the Atkins Diet have linked certain types of core group-based diets to weight loss. On the contrary, eating similarly much plaza has been linked to certain type of cancers, high cholesterol and an sum up bump of contracting a foodborne illness. Americans neediness to recognize that diets high in marrow squash increases the cancer attempt and other health issues. Evidence suggested that consuming te nderness could damage the personate. In a country know for its love for hamburgers and steak, consumers need to cut lot on their meat for a healthy disembodied spirit.Consumers in deal manner need to understand grilling meat increase the risk of cancer. Part of the solution is eating healthy, merely consumers withal should be aware of what theyre eating. The big issue in America is quantity. ingest meat and fast-food meat on a daily basis for seven old age a week, 365 days a year, is a big reason why the risk for cancer and other health diseases is dangerously high in U.S. United States slaughters much than 10 billion land animals every year (Freston 802), and the market research tauten Packed Facts stated Americans spends 142 billion dollar on beef, bellyacher, pork, lamb at market retails. eating besides much red meat has been linked to increased risk of death from cancer and heart disease, agree to a study from American Cancer Society, the more red meat you eat will increase the risk for cancer. A Journal create by the American Medical Association reported a 20-year study of nearly 149,000 adults between the ages of 50 and 74. Researchers examine the risk according to how much red meat, poultry, or fish the people had eaten.Researchers looked at how many people develop colon cancer after the study. The results were 30% to 40% are more homogeneously to develop cancer in the lower part of the colon. muckle who ate the most processed meats were 50% more likely to develop colon cancer (Parish 6). Eating just three ounces meat a day increases the consumers chance of dying by 13 percent, and 20 percent increase if eating processed meat, like bacon and alive dogs. But it doesnt look on we should completely cut out meat in our diet these statistics demonstrates that the less meat you eat, the better. Consuming meat damages the body. According to Dr. Oz, from the Dr. Oz Show, eating a steak dinner can take two to three days to get out of your inte stines (par. 3). Red meat takes more than 24 hours to completely digest. In the mean time, it is in your intestine rotting at 98 degrees, sending toxins through the body.Eating any food that does not completely digest will ruin your health. What happens is that the human contain acids are not made to despoil meat down efficiently be form of its high rich and protein contents. The body lacks the enzymes that digest proteins in the stomach. Protein digestion mainly takes lead in the first section of the small intestines where the pancreas secretes the types of digestive enzymes to booster break down nutrients into energy and pass on the nutrients molecules enter the bloodstream. Hence, meat takes longer as it has to pass into the stomach and the intestines, opposed to carbohydrates, which are broken down easily by saliva and the stomach. Although red meat is digestible than any other food sources such as rice and vegetable, it remains in the digestive system for a longer period of time, go away the meat to rot in your intestines. Dr Klein regards that animal protein is the primary cause for the inflammation of the intestines because meat rots in your stomach (4).It explains why eating animal protein for a long period of time can increase the risk of colon cancer. Also the kidneys work to remove excess protein from your body. Eating too much protein can focus out the kidney, leading to kidney damage. Grilling meat is a method acting that most people are beaten(prenominal) with. Grilling is part of American culture it brings family and friends together for the holidays like Independence Day. Grilling is a method of fakeing food hot and fast on your grill. Burgers, poultry, beef, seafood are typically grilled. Grilling is actually a much better option than frying food because it is low fat and you can grill food without adding oil on them. But unfortunately, grilling food whitethorn potentially introduce the risk for cancer. Those fat hamburgers, espe cially the charred ones contains cancer causing chemical called carcinogen. When you grill meat, some of the fat drips down to the charcoal or flame and the smoke take on the carcinogen known heterocyclic amines (HCA) and polycyclic armomatic hydrocarbons (PAH) to form.These compounds have been shown to affect our DNA and might cause cancer. PAH is the same smoke from forest fires, coal burning, car exhaust and smoking. Exposure to high amounts of PAH is dangerous to your health and long term exposure increase the risk of cancer. According to 2007 study in Epidemiology, women with high intakes of grilled, barbeque or smoked meats over their lifetime had a 74 percent chance of developing dresser cancer (373). It is also key to not that these women has low intake of fruits and vegetables. Most people are not aware of the carcinogen when they are grilling the meat. But lets face it, grilled meat taste perception cracking and people should not give up on their grass fed steak or b urgers from the grill. there are couple ways to grill safely and reducing carcinogen. 1. Marinating meats for at least several hours that contains herb and spices can dramatically reduce HCA.Herbs/spices is passing potent antioxidant that helps prevent HCA formation. 2. Pre-cook the meat in either the oven or microwave and finish it on the grill to decrease the amount of the carcinogen. 3. Pick consorter cuts like skinless chicken, lean beef or pork it decreases the fat from dripping down on the open flame. It also important to remember that well-done meat has a higher concentration of carcinogen. Medium-rare, or medium cook is healthier choice than well done. These tips to reduce and prevent carcinogen is a safe way to consume grilled meat, but what about restaurants that serves grilled meats? Unfortunately, the meat holds carcinogens. Study shows restaurant meat such as burgers, ribs, and chicken melt substantial amounts of carcinogen. Few years ago, KFC calls their new Grill ed Chicken the better-for-you chicken for health- conscious customers.But a PCRM a test shows the grilled chicken contains a high level of carcinogen (Sullivan 12). Consumers eating grilled chicken from popular restaurant chains are exposed to substantial level of carcinogen. A study published in support and Cancers show that an independent laboratory examined one hundred samples from seven popular restaurants, and Phip, a carcinogen, was open in all the samples (33). These findings clearly show that eating grill chicken can potentially cause cancer. Consumers deserve to know what theyre eating is just as worse as a greasy high-fat fried chicken. It misleads consumers to think grilled chicken is healthy diet but in actuality a grilled chicken salad can increase the risk of breast cancer, prostate cancer, and other dangerous health disease. If that the case, shouldnt the government or chain restaurant provide warning labels on their product? Since tobacco plant Company labels thei r pack with a warning that cigarette causes cancer restaurants serving cancer-causing meat should do the same.When parents cook chicken for their children, they try to be health conscious. If people knew there were high levels of carcinogens in their grilled chicken, they may not choose it as a healthy substitute. Meat is part of American culture westbound men often forge a strong link between eating meat and masculinity. Eating too much meat is a common problem in American Society. I believe most Americans dont realize that theyre eating too much meat. When comparing the size of the burger were eating today to the past decades, our burger has gotten bigger. Bacon is a big part of American culture today. It brings child-hood memories of how mothers cooked bacon for their children. It is also a common breakfast food and is often associated with family gatherings. But, eating bacon every single day of your life has life threatening rebound to your health. Most processed meat like bacon or hot dogs contains atomic number 11 treat. Sodium nitrate is a food additive used in many processed meats.It increases shelf life, gives any meat a fresh appearance, improves the smoky flavors of bacon, and slows the rate of the foul smell, and reduces bacteria (Kortboyer 5). It seems sodium nitrate is a great additive but it is widely regarded as a toxic ingredient. It is a highly carcinogenic chemical and once it enters the human digestive system it release toxin to a number of cozy organs including liver and pancreas. USDA tried to ban sodium nitrate in the 1970s but was vetoed by food manufacturers who complained that they are trying to ban bacon from America and insisted the additive was safe. The sodium nitrate is found in almost every meat package. Its listed right on processed meat products like bacon, turkey, hot dogs, and meats in canned soups. If its so dangerous, why does food manufactures use it? It sells more meat products because it makes the meat appear f resh and vibrant.Consumers are often influenced by the appearance of the meat, and sadly they will obtain meat that looks fresh because of the additives, but in reality, the meat could be months old. A proven strategy to help combat sodium nitrates is to consume large doses of vitamin C and E before your meal. Another safe alternative is purchasing nitrite-free meat to reduce the exposure to sodium nitrate. But, meat without nitrates is prone to spoilage. I believe meat industry uses the saturated fat argument to distract consumers from real issues like cancer. Fruits with high saturated fat like coconut juice wont increase a person risk of cancer to dancing up 50%. The real issue is whats added to the meat during processing and packaging. While eating too much meat can be dangerous, the solution is to consume less. Meat is rich in protein and the body needfully protein to maintain cellular tissue. Reducing meat intake benefits the bones. According to Dr. Campbell of Cornell Univ ersity, animal sourced proteins extract more calcium from the bones, causing the bone to weaken (par. 4).Another good benefit of cutting back on meat is it that makes the consumer eat more nutritious foods. A study from American Journal of Clinical Nutrition reported that participants who were served a meal with less meat ate more vegetables (Rolls 916). Eating small portions of good quality meat can help curb meat cravings and will not jeopardize the health. numerous health education websites like Meatless Mondays offer idea of cutting back on meat consumptions. Another healthy alternative is replacing meat with non-meat sources of protein. Small red beans, black beans, legumes, dairy products are all good source of protein. While fish and seafood are technically meats, they do not carry the same risks as red meat, chicken, and pork because they contain low saturated fat and cholesterol.Non-meat protein not scarce has low saturated fat and cholesterol, they contain healthy fats, vitamins and minerals the body needs. Besides, the average person only needs about eight grams of protein per 20 lbs of body weight. Make no mistake, Americans love eating meats. Meat is essential part of a healthy diet, but over consumption of meat will kill you. America spends hundred of billion dollars on meat and its no wonder why cancer is plaguey in United States.Meat is considered a luxury in other countrys, but meat in America is readily available anywhere and consumers need to learn self-restraint. Meat like hot dogs and bacon is part of American culture, but consumers need to understand that meat industrys uses dangerous additives like sodium nitrate and eating it for a long period of time will have repercussion to your health. Strong evidence claims that not only the harmful sodium nitrate harms the body, but also eating meat in general will damage the body. There are other healthy options like non-meat protein. But the solution to the problem is consumers need to be awa re of what theyre eating and learn self-restraint.

MGMT

If you make out the enemy and know yourself, you need not fear the essence of a hundred battles, this Is an old Chinese saying from solarize Tug who was a Military General from ancient China. Despite It was used for military tactic, the concept of this stick out also be used in modern society as it is perceived as a highly competitive community. Inter in the flesh(predicate) perceptual experience refers to self-understanding physically, mentally and emotionally. Interpersonal perception in this assay link up to how one conceive another by their attitudes, behaviors through both verbal and non-verbal meanss.This essay examined how Intra- and Interpersonal perception contributes to individual success both at university and at work In the future. Firstly, understanding receive strengths and weaknesses tail assembly improve academic performance by accurate self- assessment and self-monitoring. Secondly, die understanding of associates at university personal development due to the enhancement of descent growth belief. Then, one can take advantage of own talent at work once it is being discovered.Lastly, correct interpersonal perception may fit to a better coordination during work. Firstly, an accurate self-assessment ensures students to have a better tidying schema and learning pattern. A enquiry do by Debra reveals that student who can accurately self-monitor is able to distinguish between understood and less-understood materials. In the research, almost 90% of 314 respondents concluded that the Student Self-Assessment Sheet given by Debra did have impact on their exam preparation.One possible reason for the result is that they estimated what they have studied and what not before the exam. Therefore, learning strategy can be adjusted accordingly. For Instance, the time spent on understood materials can be constrain In order to prolong their study on those that be less-understood. As the result, study efficiency is deepen and total time spent on s tudy may be reduced. On the other hand, scummy self-assessment may result in over confidence and optimistic leading to poor study planning, and lastly to underperformed in the exam.From the evidence above, it is possible to conclude that self-understanding is critical In order to be success at university because It let oneself to notice his ability on the subject accurately and therefore shortcomings could be coped and academic result could be secured. More Importantly, ones distinctive spectacles could be covered, it could lead them to demand the right study survey and the subject to be majored. In long term, accurate self-assessment may bring longstanding benefit.Secondly, an increase perceptions of uncouth needs among university students enhance relationship growth belief. According to Deck, Chic and Hong, relationship growth belief refers to a belief which examining about the malleability and stability of personality, Intellectual ability and ethics (cited In Canaveral, Cock er, p. 370). Research done by Canaveral and Cocker beliefs that students chronic compassionate goals, such as promoting mutually supportive relationships by eloping or supporting others, could help gain understanding between themselves.For example, one of the compassionate goals of the majority of students is helping freshmen to accommodate new university environment by being a volunteer, through the difficulties and problems they experienced and the Increase In relationship growth degree of morality will be increased. These fundamental elements build up a fuddled leader figure at the university which increases competitiveness among peers. Thirdly, appropriate line of descent position can be choose through understanding of self- characteristics.A study from Institute of Management examined how personality lays the role for individual Job performance. For instance, a worker with a high conscientiousness delivers an active problem solving attitude, a time-effective plan and abrup t on coping with work-related pressure. It is reflected as c areful and responsible for the Job obligation. A worker who is high in extroversion is usually perceived as highly sociable, highly ambition and able to solve Byzantine problems.A worker who has a high degree of agreeableness engages in social activities, mainly involve in interpersonal communication and resolve conflict between parties. Above extinctive personal characteristics categorize workers into various types of Job which it could make full use of their personalities. High conscientiousness worker could be allocated to be a handler high extroversion worker could specialize in leadership skill decent credibility gent could involve in human relation department.Therefore, ones accurate self-perception provides an optimum Job position guide so that talent is not being wasted, and assist ones to become success in that particular field. Lastly, correct description of colleagues personal characteristics could enhance w orking coordination and working efficiency. According to a research constructed by Abele and Starters from Miami University, co-ordinated and mismatching could affect a decision. In a matching situation, individuals preferences are similar, their common interest could lead to the equal destination which the majority in the matching group would welcome.Since it is easier for individuals in the same group of behavior to conk and coordinate, it enhances interpersonal liking. In addition, successful matching promotes a sense of belonging and a feeling of unity, these elements are essential for a high efficiency working environment as the capabilities of having misunderstanding and disagreement are diminished. An ordinary company is believed to have several types of workers, if one can have an accurate perception of others characteristic, behaviors and favors.Appropriate way of handling matters could be used to cope with workers with various colleagues so that different interest could be met and better coordination could be assured. Interpersonal perception in workplace is indispensable because task in corporation demands teamwork quite an than individual contribution. Therefore, an accurate understanding of colleague could prevent unnecessary conflict and enhance working armory. To conclude, this essay examined how intra- and interpersonal perception contributes individual success both at university and later at work.First, accurate self-assessment guides to provide a better study planning thus lead to betterment of academic result. Second, understanding peer mutual needs may enhance relationship growth which rise competitiveness. Third, better Job pickaxe with a clear understanding of personal characteristics and specialties. Last, correct interpretation of colleagues personality enhances working coordination as headspring as improves work efficiency and productivity.

Financial Accounting Standards Boards’ Codification Essay

For my role as a staff accountant, I was assigned to research the fascinate bill for revenue interference of inventionion weight-lifts for a client, LabCo. In specific, I was assigned to oversee LabCos shrivel involving a six-axis optical maser- caustic implement with Halibut Co. After researching and developing a opening base on the Financial be Standards Boards Codification, I consecrate concluded that LabCos treatment of revenue was levelheaded however, they should provoke flipd revenue recognition principles sooner. In this moorage, in that location are three possible ways they house handle changing their invoice method Retrospective Application, Change in Accounting Estimate Method, or Change in Estimate channel by Accounting Principle.The revenue treatment principle for a construction type principle states, In history for call fors, the basic accounting policy decision is the preference between two generally accepted methods the percentage-of- windup me thod including units of delivery and the wide-contract method. The determination of which of the two methods is preferable is base on a careful evaluation of circumstances because the two methods should not be delightful alternatives for the corresponding circumstances (ASC 605-35-25-1).LabCo agreed to build a six-axis laser-cutting machine for Halibut. The contract entered into was a fixed price contract. A fixed price contract is, An agreement to perform all acts under the contract for a verbalise price (ASC 605-35-15-4). LabCo stubborn to use the percentage of completion method for recognizing income. The percentage of completion method recognizes income as work on a contracts construct (ASC 605-35-25-51). Income recognized shall be that percentage of fancyd total income, either That incurred be to date bear to estimated total costs after giving transaction to estimates of costs to complete establish on most recent information, or that may be indicated by such other beat of progress toward completion as may be appropriate having due regard to work performed (ASC 605-32-25-52).It is appropriate to use the percentage of completion method when, The ability to make reasonably dependable estimates, which, for purposes of this Subtopic, relates to estimates of the extent of progress toward completion, contract revenues, and contract costs (ASC 605-35-25-56.) LabCo believed they could correctly estimate the cost to build a laser cutting machine because they had completed similar contracts in the past for Halibut. After the contract went into effect, LabCo experienced difficulties designing and manufacturing the laser cutting machine. They were forced to redo initial designs, outsource engineering costs, and the price of steel used to construct the cutting machine unexpectedly rose. LabCo had to re-estimate their costs to complete the project and concluded that the excess costs would take place the total fixed fee contract price they negotiated with H alibut.To update their estimated costs, LabCo continued using the percentage of completion method. LabCo appropriately recorded a loss in the period in which they became aware. When the current estimates of total contract revenue and contract cost indicate a loss, a provision for the entire loss on the contract shall be made. Provisions for losses shall be made in the period in which they break evident under either the percentage-of-completion method or the completed-contract method (ASC 605-35-25-46.)LabCo experienced another setback which hold up their process six more months. When the cutting machine was finally complete, they delivered it to Halibut to have it tested. During the final test, the machine failed to meet the specifications of Halibut. LabCo was forced to redesign and fix the various problems with the machine. At this point, LabCos chief accounting officer decided to switch to the completed contract method, which says, Under the completed-contract method, income is recognized only when a contract is completed or substantially completed. Accordingly, during the period of instruction execution, billings and costs are accumulated on the balance sheet, but no boodle or income is recorded before completion or substantial completion of the work (ASC 605-35-25-88).The completed contract method is preferable when lack of dependable estimates or inherent hazards cause forecasts to be doubtful (ASC605-35-25-90), which was the human face in the situation. The two methods, percentage of completion and completed contract, are not acceptable alternatives for the same situation (ASC 605-35-25-1). LabCo should have realized after running into unexpected costs the first time that they should have switched to the completed contract method. An entity using the percentage-of-completion method as its basic accounting policy shall use the completed-contract method for a single contract or a group of contracts for which reasonably dependable estimates crumbnot be made or for which inherent hazards make estimates doubtful (ASC 605-35-25-61).LabCo is able to handle this channelize in of accounting principle in one of the three methods Retrospective Application, Change in Accounting Estimate, or Change in Accounting Estimate Affected by Accounting Principle. It is clear that the percentage of completion method was not the acceptable alternative because LabCo could not effectively estimate costs. The completed contract method is the preferable method because there was a lack of dependable estimates. LabCos decision to switch from percentage of completion to completed contract method is in accordance with FASB Codification because this transition can be handled by the Accounting Staff to concord a retrospective application to the previous years monetary information.The application of a antithetical accounting principle to one or more previously issued financial statements, or to the statement of financial position at the beginning of the c urrent period, as if that principle had always been used, or a change to financial statements of precedent accounting periods to present the financial statements of a new reporting entity as if it had existed in those prior years. (ASC 250-10-20)Since the retrospective application is applied to this situation to show the effect of the change to completed contract method the estimated contract costs were no longer reliably determinable, therefore, disclosure for the reasons behind this change must(prenominal) be included within the years financial statements when the change actually is incurred.The situation can also be handled with a Change in Accounting Estimate approach. When LabCo incurred significant difficulties with the design and manufacturing of the laser machine, they decided to update their estimates used in the percentage of completion method to reflect both the cost overruns incurred as well as the cost overruns expected to be incurred. Handling it with this approach p rohibits the retrospective treatment to the situation. It go out affect only the period of change and future periods, if the change affects both, in which case it does.The effect on income from continuing operations, net income (or other appropriate captions of changes in the applicable net assets or performance indicator), and any related per-share amounts of the current period shall be disclosed for a change in estimate that affects several future periods. (ASC 250-10-50-4)The final approach that could have handled this situation is the Change in Estimate Affected by a Change in Accounting Principle. Due to LabCo dealing with continued problems with the Halibut contract, and prior estimates adjusted previously during the contract period, it forced the Chief Accountant of LabCo to allow the change in accounting principle from percentage of completion method to completed contract method. LabCo can make this change by it being impossible to determine whether a change in principle or a change in estimate has occurred. If it is impracticable to determine the cumulative effect of applying a change in accounting principle to any prior period, the new accounting principle shall be applied as if the change was made prospectively as of the earliest date practicable. (ASC 250-10-45-7)After much continued research and intellectual thought, we have concluded that the Retrospective Application is not sufficient in this matter because the estimates have been altered drastically to retrospectively apply the changes this year would distort Net Income figures to the point where timeliness and consistency will no longer apply. The Change in Accounting Estimate would seem sufficient to apply to this situation, but it will not work because a change in estimate cannot beapplied retrospectively.Therefore, I have concluded that the best way to handle this issue is the Change in Accounting Estimate touch on by the Change in Accounting Principle approach. I have come to this conclu sion based on the facts that due to a change in accounting principle and change in accounting estimate both being involved in this situation, and retrospective application not being applicable, the entire effect of the two changes should be applied in a prospective method. This free SWOT analytic thinking shows strengths, weaknesses, opportunities and threats. We cover over 40,000 companies and industries. This SWOT analysis for Labco can provide a competitive advantage. Strengths