Free Essays on False Justice

Bogus Justice Leandro Anrade, a thirty-multi year elderly person with a peaceful record, was condemned to fifty years to life in jail for taking 153 dollars worth of tapes. Leandro’s sentence is a crude result of California’s Three Strikes Laws. California’s Three Strikes Laws were raised in March of 1994 and have been the inside contention since their presentation. Fundamentally the laws express that in the event that anybody is indicted for any wrongdoing multiple times and it tends to be three unique violations, regardless of whether it be an insignificant, or genuine wrongdoing, they are condemned to a quarter century to life naturally. (Imprints 2) Do these laws even appear to be remotely normal? Not as indicated by California examiners, who just utilize the law in around 10% of the qualified cases. (Dolan and Perry 3) That implies 90% of all examiners in California disregard the absurd laws since they are not sensible decisions. For what reason would you even have the la ws when it doesn’t accomplish the reason it was delivered to do? The explanation for that question lies in a single significant false notion; the laws are treacherous to insignificant wrongdoing guilty parties. When California’s voters censured the laws in 1994 they were put impaired that it would just relate to lawful offense, or genuine wrongdoing feelings. The way that somebody can be sent to prison for in any event a quarter century for composing awful checks, taking recordings, selling drugs, etc is out of line to the hoodlums and the citizens of California who need to pay for bigger detainment facilities to welcome in the huge measures of crooks who are condemned under the three strikes laws, 60% of them being peaceful wrongdoers. (Imprints 2) Overall the laws have diminished the crime percentages in California, however that can likewise be the consequence of a pattern in that commonly the entire nation has been encountering inside the most recent ten years. Thes e absurd laws ought to be changed in that they should just relate to lawful offenses and genuine offenses. Despite the fact that I expense... Free Essays on False Justice Free Essays on False Justice Bogus Justice Leandro Anrade, a thirty-multi year elderly person with a peaceful record, was condemned to fifty years to life in jail for taking 153 dollars worth of tapes. Leandro’s sentence is a crude result of California’s Three Strikes Laws. California’s Three Strikes Laws were raised in March of 1994 and have been the inside contention since their introduction. Essentially the laws express that in the event that anybody is indicted for any wrongdoing multiple times and it very well may be three unique violations, regardless of whether it be a unimportant, or genuine wrongdoing, they are condemned to a quarter century to life consequently. (Imprints 2) Do these laws even appear to be remotely sane? Not as indicated by California investigators, who just utilize the law in around 10% of the qualified cases. (Dolan and Perry 3) That implies 90% of all examiners in California overlook the preposterous laws since they are not sensible decisions. For what reason would you even h ave the laws when it doesn’t accomplish the reason it was delivered to do? The explanation for that question lies in a single significant paradox; the laws are treacherous to insignificant wrongdoing guilty parties. When California’s voters denounced the laws in 1994 they were put impaired that it would just relate to lawful offense, or genuine wrongdoing feelings. The way that somebody can be sent to prison for at any rate a quarter century for composing terrible checks, taking recordings, selling drugs, etc is out of line to the crooks and the citizens of California who need to pay for bigger penitentiaries to welcome in the gigantic measures of hoodlums who are condemned under the three strikes laws, 60% of them being peaceful guilty parties. (Imprints 2) Overall the laws have diminished the crime percentages in California, however that can likewise be the consequence of a pattern in that commonly the entire nation has been encountering inside the most recent ten ye ars. These preposterous laws ought to be changed in that they should just relate to crimes and genuine offenses. Despite the fact that I charge...

The Third Wave essays

The Third Wave papers In Alvin Toffler's book, The Third Wave, he talks about our movement as a general public. One can without much of a stretch see the example to the referenced waves. He portrays wave one as the beginning of agribusiness. It likewise denotes the start of our way of life. Wave two, denotes the start of the Industrial Revolution, nuclear devastation, and standard things. The change that happens between these two waves is the beginning of what we call progress. It affected our families, our planet, and set the tone for financial matters. With first wave of families, networks were framed. Each individual from every network added to the necessities of the gathering. Family run ranches delivered what the town required. Large scale manufacturing was not a training. Networks just created what was fundamental Families had shared duties. Occupations were regularly family exchanges went down from father to child for some ages. Each individual assumed a key job in the town's presence. In the subsequent wave, we see the beginning of an increasingly narrow minded disapproved of society. Industrialism starts to break the family conventions and attract its part's away to urban areas run by manufacturing plants. These foundations would flexibly what might become standard things. Work was done for the sake of progress, and settlements endured a steady change. Another progressing change likewise happens in our estimation of life. Our longing for presence in wave one was distinctly of a negligible prerequisite. We just took what was required from our planet. Land was of valuable worth, and treated in that capacity. Nature was a blessing that administered its endowments constantly satisfying our needs. With the beginning of progress, we before long found a device for mass annihilation. Nuclear bombs were showed as weapons of demolition. It was a period of complete carelessness, and mass decimation. Prerequisites changed to a requirement for unnecessary force. The possibility to annihilate our entire presence developed from a culture that once cherished the land. ... <!

A new specialization to be added this fall COLUMBIA UNIVERSITY - SIPA Admissions Blog

A new specialization to be added this fall COLUMBIA UNIVERSITY - SIPA Admissions Blog SIPA Admissions Blog devotees will remember that my favorite part of the SIPA experience has been my participation in the Gender Policy program.   For that reason, I am thrilled to announce that thanks to the incredibly hard work of SIPA’s Gender Policy Working Group, Gender Policy and Practice will be offered as a specialization for the first time this fall. This will mean more funding for programming, classes and faculty in the field of gender. Hooray!   I really can’t express to you how much even for those of you who do not choose this specialization will benefit from GPWG’s efforts. When you get here, make sure to hug a gender policy 2nd year! (With her permission of course.) In light of this new and exciting development, I wanted to share a couple of my favorite classes in the Gender Policy Program. I am not sure when these will be taught next year, but if you have the opportunity to take any of these courses with any of these professors, I would highly encourage you to do so. Women and Power in the 21st Century with Carolyn Buck-Luce This was my first gender class I ever took at SIPA.   It is a ½ semester long course usually offered in the fall. (Pro-tip, be sure to check the short course listings every semester. They usually have very specific skills driven offerings.) Carolyn brought in phenomenal guest lecturers like Marie Wilson (http://vitaminw.co/giving/marie-wilson-talks-white-house-project-feminism-and-how-fix-it) and Stewart Emery (http://stewartemery.com/) to talk about their paths to success and the lessons they have to share with young professionals. Our final project was a personal power plan for success and work/life balance over the next 5-years. I loved this class because it focused on concrete strategies for overcoming social and institutional barriers to achievements. From readings and from my hearing classmates’ experiences I felt like my concerns, challenges and observations from being a young professional woman were validated. Gender Mainstreaming with Kristy Kelly- Gender mainstreaming is the practice of incorporating a gender perspective not only into new public policy (although that too) but also into the design of policy-making and administrating institutions. It is the official policy of most countries, although notably not the US.  We started off with a refresher course in some feminist theory and then moved on to practical experiences and implications for policy makers. My favorite thing about this course was how excited and passionate Kristy is about the subject material. Even though this was a course with an international development bent, I got to tailor it to apply the lessons I was learning to my career in domestic politics.We got to choose our final projects with ranged from a survey and evaluation of gender dynamics at SIPA to research papers to literature reviews. I designed and lead a gender mainstreaming workshop of campaign operatives that has led to a journal article I am still working on with Kristy. Work-Family Policy in Advanced Industrialized Nations with Claire Ullman This is one of the few courses in gender policy that focuses on industrialized nations (although thanks to the new specialization, hopefully that is changing!). In this course we learn about childcare, parental leave, workplace discrimination and how different policies impact fertility, women’s workforce participation and child development. We also learn about the history and political processes behind passing these types of legislation.   Claire is clearly knowledgeable and passionate about the material and she is able to make a somewhat dry subject very engaging. This course counts for a lot of graduate programs across the university so we had a fun mix of Social Work, Journalism and SIPA students in our 12 person class. Now all we need is an elections specialization! -Nancy

Essay about Industrial Relations and Problems at Toyota...

INDUSTRIAL RELATIONS (IR) PROBLEMS AT TKM (TOYOTA KIRLOSKAR MOTORS) 1) Examine the industrial relations (IR) problems at TKM. What factors led to the strike and lockout at the company’s plant? What measures, according to you, should the management and employees take to avoid such problems in the future? Discuss. Toyota Motor Corporation (TMC), one of the world largest automobile manufacturers, had entered into the Indian market in 1997 through a joint venture with Kirloskar Group; in 2006 employees had been dismissed and suspended by the company, on disciplinary rounds. In response to the companys decision, the employees decided to go on strike which lead to the lockout of its vehicle manufacturing plant at Bidadi located near†¦show more content†¦Collective Bargaining Collective Bargaining is a technique by which disputes to conditions of employment, are resolved amicably, by agreement, rather than by coercion. The dispute is settled peacefully and voluntarily, although reluctantly, between labor and management. Negotiation Negotiation is one of the principal means of settling labor disputes. However, due to lack of trust between the employers and workmen or their trade unions or inter-rivalry of the trade unions and the employers being in a commanding position, many a time negotiations fail. Adjudication: It is three tier system of adjudication viz. Labor Courts, Industrial Tribunals and National Tribunals. And to avoid such problem in future formal committees need to be formed which address both employees companies concern in fair manners. 2) Comment on the role played by trade unions in IR problems at TKM. Explain the concept of collective bargaining by labor unions. Do you think the trade unions have performed their duties adequately in the light of the TKM case? GENERAL RESPONSIBILITIES OF TRADE UNIONS ïÆ'Ëœ Representing members fairly and effectively in relation to matters arising within the undertaking or establishment in which they work and which concern employment and conditions of employment ïÆ'Ëœ Acting in accordance with existing laws and regulations, the rules of the union and good industrial relations practice; liaising with and seeking adviceShow MoreRelatedInternationalization of Toyota Motor Co.6825 Words   |  28 PagesAssignment: INTERNATIONALIZATION OF TOYOTA MOTOR CO. Name of the students: VIJAY CHATURVEDI, SUUNIL DABRAL, PRIYAJEET VILKU, PROMILA KAUSHIK, SUMIT MAJKHOLA, RAJ SINGH THOL Group Number: 8 Name of the Course: GLOBAL BUSINESS ENVIRONMENT Assignment/Case number: 01 Faculty in charge: PROF. BIBEK RAY CHAUDHURI INTERNATIONALIZATION OF TOYOTA MOTOR CO. I) JAPANESE BUSINESS AND ECONOMY: [pic] [pic] [pic] [pic] [pic] [pic] [pic] [pic] [pic] [pic] [pic] [pic] II) TOYOTA GOES INTERNATIONAL: REASONSRead MoreInternational Marketing Strategies of Hyundai in India23604 Words   |  95 Pages 2008 2 | P a g e ABSTRACT The automotive industry has been an industry of rapid growth. It has been successful in providing the best styles, comfort, and powerful engines in the motor vehicles thereby satisfied the human life when it comes to transport with comfort. The design and development of the vehicles produced by the automotive industry is simply awesome. Right since the origin of the automotive industry human life has

Essay On Child Labor - 1679 Words

Child labor was a staple during the Urbanization of the United States of America. Fresh out of a bloody Civil War that took the lives of at least 618,000. Child labor was very dangerous. Especially in the steel mills because of the lack of safety equipment. It was also very dangerous because the children laborers were very young for the jobs they were doing for such cheap pay. Anywhere between 12-16 years old. Since they were all very young they were not very strong. So due to them being weak, young, basically meeting no physical conditions to be able to work efficient the steel mill owners would take advantage of that. They saw cheap labor. Very cheap and easy labor. There was child labor that was socially acceptable at the time and still†¦show more content†¦The negative side of the â€Å"apprenticeship† is that the former slave owner could use and abuse his â€Å"apprentice†. The courts allowed lots of apprenticeships. Most people would assume that they used that as a cover for what they really wanted to use the â€Å"apprentice† for. Another common theme was people called â€Å"padrones†. They were basically the recruiting department to find young Italian boys in Italy and have them and their family sign an â€Å"apprentice† contract. The contract was labeled that the boys would be shipped off to America from Italy to learn to play an instrument. Now, they did learn to play an instrument but not like they had imagined when first signing the apprentice contract. They would learn to play instruments, but they then were forced onto street corners to perform and make the padrone’s money. The children that were good enough to make any money would be on good terms with the padrones. Those who protested and didn’t make any money would often get beatings consequently for not making the padrone money. The kids wouldn’t often even get any money. (Michael Schuman, History of child labor in the United States—part 1: little children working) A perfect example on how the child labor was in the south is â€Å"†¦hundreds of under-nourished, over-worked and scantily clad little boys and girls do the galley-slave act in the treadmill of industry in Democratic territory.† (Washington Bee (Washington (DC), District of Columbia) †¢ 10-02-1920 †¢Show MoreRelated Child Labor Essay1039 Words   |  5 Pages Child Labor nbsp;nbsp;nbsp;nbsp;nbsp;Child Labor, refers to the economically active population under the age of fifteen years old, who are employed in various industries (Grootaert, 2). Recently, child labor has become a large topic of debate; however, in most cases, it is very unfavorable. The perception that globalization is leading towards the exploitation of children, is becoming an important problem for international business. In my opinion, child labor should be eradicated. It is notRead MoreChild Labor Essay960 Words   |  4 Pages Child Labor Child Labor steals the childhood from the children. I am interested in child labor research because I personally experience it. When I lived in Nepal, I worked in a nut factory, and I was only in the fifth grades due to the financial problem. Many kids worked in hotels, in the house, and polished shoes to survive and to support their family, and some of my friends carried loads in building construction. I am curious to know how poverty increases the child labor and how it affects children’sRead MoreChild Labor Essay952 Words   |  4 Pagesâ€Å"In 1900, 18 percent of all American workers were under the age of 16† (â€Å"Child Labor†). This was during the end of the Gilded Age, when child labor was problem and was starting to be a major one. Child labor started because of poverty when children worked to support their families but were forced to give up education. Children could work long hours in dangerous positions for little money. Child labor continues becau se children have little power to complain or stand up for themselves to adults, theirRead MoreChild Labor Essay998 Words   |  4 PagesStatus of Child Labor Practices and Minimum Age for Employment The statutory minimum age for employment of children is 15 years, although children between the ages of 13 and 15 years may work in certain jobs outside of school hours. The law restricts employment of those under the age of 18, for example, by prohibiting night shift or overtime work. Education to the top Youth (15-24 years) literacy rate (%) 2008-2012*, male 99.6 Youth (15-24 years) literacy rate (%) 2008-2012*, female 99.7 NumberRead MoreChild Labor Essay809 Words   |  4 PagesChild labor has been an extremely serious issue since the early industrial revolution and it continues to be an issue today. The movement towards the industrial revolution increased demand for labor, especially cheap labor, which targeted young children as a means for performing work in the factories. Since it was an economically growing era for the United States, children in the 18th century worked long hours for low minimum wage under harsh conditions to help their families. Children were easilyRead More Child Labor Essay2301 Words   |  10 PagesChild Labor Child labor has been around for long time and it still exists in todays world. Thiskind of labor provides problems or difficulties in the economic world. Child labor is social problem with the rise of industrial production and capitalism. It appeared in earlier ages in agricultural societies when the children all around the world had to work along with 19th century, spreading to many countries. The problems started when many children, younger than ten years old, were employedRead More Child Labor Essay1926 Words   |  8 PagesChild Labor Child labor is a pervasive problem throughout the global economy, especially in the markets of developing countries. With over 90% of the total child labor market employed in the rural areas of Asia and Africa largely due to lack of enforcement, it is argued that something has to be done. Although the majority of people are ethically appalled by child labor, and against the exploitation of children, is the worldwide eradication of the worst forms of child labor really aRead MoreChild Labor Essay2202 Words   |  9 Pagesrushing carts. (Child labor, 1) Child labor through out history has been proven to affect child. Many things have happened in the past, which ruined the lives of children when they became older. Through time society has done many thing to help prevent child labor. In the U.S. laws have been created to stop companies from underpaying their young employees, making sure they arent hired too young, and to make sure their work is safe. Through time America has lowered the child labor rate, but in todaysRead More Child Labor Essay1880 Words   |  8 Pages Child Labour Child Labour In the past few years, a great deal of attention has been drawn to the global problem of child labour. Virtually everyone is guilty of participating in this abusive practice through the purchase of goods made in across the globe, usually in poor, developing nations. This issue has been around for a great length of time but has come to the forefront recently because of reports that link well known American companies like Wal-Mart and Nike to the exploitation of childrenRead More Child Labor Essay2155 Words   |  9 PagesChild Labor The next time when you are out on your shopping trip, chances you may have support a business that exploits children. It is very disturbing and heartbreaking to learn many children are chained to looms for 12 hours a day because families need to have their child bringing home a small amount of moneys. Child labor has always been a difficult subject to address, the topic have become much more complicated and prolific. Child Labor is not an isolated problem. The phenomenon of

Growing Up Hindu in America Free Essays

I moved o a small town In 2004, and I was like most Americans as far as being Ignorant to the different religions that were worshipped. I was different In the fact that I was curious to meet new people and what they do. This is true even with my own step mother who is Catholic. We will write a custom essay sample on Growing Up Hindu in America or any similar topic only for you Order Now When she joined the family she told me that she was not allowed in the church. I grew up in the Baptist church so I did not understand why this was. I sat down with her until I understood the situation. She said her goal was to become a member of the church again, and she did. So as I was moving some of my things n one day, a few houses from me was a tall man with a turban on his head, long white hair and beard, and some sort of robe for his clothes. My daughter was frightened and asked If we were living near Osama Bin Laden. I must admit that he held a striking resemblance, but quickly assured her that It was not him and that everybody has different beliefs. With all of the stories of the terrorists It was really hard to shake my own doubts about what this gentleman true reasons for being here were. Shortly after this encounter, I met the man’s son. He was a local entrepreneur that had been in the area for more than 30 years. He owned the small store that was within shouting distance from my house, so I found myself becoming friends with him. He was from India and studied the Hindu religion. He had four children with American wives, none of which he was still with. The more I learned about his culture, the more I wanted to learn. He was so proud of where he came from and so was his father. They both had amazing work ethics. His father is 86 years old and still works every day. He actually rides his bicycle to work at a local industrial plant. I had so many questions for how he raised his children. His hillier are raised by their American mothers and went to public schools. One of the daughters went to college here but quickly excelled, so he sent her to India to finish. They speak English, and also speak his native Punjabi language, but It Is broken. He was quick to tell me that he had to have a son and that is why he had Tour centers. I nerve Ana to De a son to Inherit ten Tamil Yes Delousing since en was the oldest because the daughters could not. This did not sit well with me, but he Just laughed. He said that is the way that it is in his culture. If he did not have a son, the items would go to his brothers. They are free to worship how they want. I then met my soon to be best friend and her family. She introduces me to her husband, and high school sweet heart. He is a short, with dark skin and dark hair and a southern accent. I whispered to her, â€Å"k, I give, where is he from? † She informs me that he is from Trinidad, but that his family is originally from India. So, I asked if he was related to the local store owner. She quickly stated that they were not and that their families do not always see eye to eye. I was shocked that this small town had this many Indians in it. I came from a slightly larger town, and I had never personally met know anyone from India and now I know two whole families. I felt privileged at this point to be able to be this diverse. Well most of us always want to know how people met, and I fell into that trap. She explained that they met in High School. She was quick to explain that her parents did not approve and she was at times forbidden to see him. At one point her father even made her write a report on Trinidad and India Just to see how serious she was about dating him. She completed the task and her father was impressed with the report so much that he allowed the courtship. They eventually got married and have three children. He also has a sister and brother that have local families. His parents live within a few miles of all of them and so do several aunts, uncles and many cousins. The parents still speak with strong accents and practice their religious beliefs daily. The children were raised to be allowed to practice whatever religion that they choose with their families. None of the children ever spoke the native language or practice the religion regularly. All three of them married Americans with Christian beliefs and that is what the study with their children. One day I was approached by the father and was invited to attend a Pupas at their home. Of course I had many questions about this. My friend begged me to go with her to this yearly ceremony. She said that it is a beautiful ceremony and you have to see it at least once in your life. She brought me a traditional Indian outfit to wear, that was absolutely beautiful. Needless to say my curiosity got the best of me, and I went. I first did a little research to see what I was attending, Just in case I had any questions. I learned that Hinduism is characterized by a belief in reincarnation by a belief in a supreme being of many forms and natures. That it is the world’s oldest organized religion, existing for 4500 years. Based on the ancient Vivid Literature and is populated by and almost infinite number of Gods. Reincarnation and being held accountable for one’s deeds (Karma) are fundamental components of Hinduism. It is the third largest category of religions. (â€Å"Hinduism for Schools†) The interesting thing about the religion is that they believe that there is a cycle to the lives we live. Since they believe in reincarnation, they believe that they only thing that follows us when we pass is our character. This cycle will continue over and over until we meet God. You start out at the lowest form and move up to human. So hen you hear people say they wish they could come back as a fly on the wall, which would be the opposite direction for the Hindu religion. Hindus believe that if you meditate really hard you will find God in your innermost self. They consider this Atman, and I have watched them Join hands and bow to each toner when teen greet Ana say, Names. So, I sake want Tanat meant. My Eternal’ father told me that it meant that â€Å"There is God in you†. He explained to me that this is why they believe in Karma and that you should respect everyone and everything. Hindus believe that God lives in all of us and that if you hurt anyone, or yourself, that oh hurt God. (â€Å"Hinduism for Schools†) So as we attended this Pupas and I entered the makeshift temple. There was a priest standing by the shrine where the offerings were being made, even money. I was quickly instructed to take my shoes off. The worshipers were saying mantras, and at times the priest would chant. There were picture and statues of many different deities. The other family members were praying to these deities. I noticed that a lot of them were women. I recently learned from my text that there are more than 330 million deities in India. They said that they can choose any shape they would like to view God in. Some can choose to view God as a mother in heaven, or as a shape such as fire. The meal was blessed and there was no meat served that day. My friend’s mother ended the evening with a Hindi song that she produced on CD. (Fisher, 2008, p. 72) After this exciting day that I got to experience how the Hindus worship, dress and eat, I really wanted to know how it was to do this on a daily basis. I asked my friend why he did not speak like his parents and even if he could speak their language or worship their religion. He told me that he could not. His parents chose not to teach their children the Hindu faith or the language. How to cite Growing Up Hindu in America, Papers

Japanese Recession Essays - Pamphlets, American Revolution

Japanese Recession Thomas Paine Thomas Paine For many years Thomas Paine was the epitome of American histories greatest drawback. In American history there is always that one detail that doesn't make it into popular curriculum. Whether it be the point of view from the loosing side of a war, to the secret dalliances of a popular politician, to the truth of a times social opinion- the American student is taught only so much. The most proper, popular material makes it in; along with any major facts too commonly known to ignore. Anything else is liable to fall to the wayside without enough support from historians or academia. There is always room for the improvement of materials taught; so said, it would seem there is much more to know about Thomas Paine then is currently taught. Within the last twenty years there has been a resurgence of interest in both Thomas Paine and his work. The new social consciousness is more in tune with his writings, and his underdog status appeals to many. His blunt style of speech has earn ed him admiration in many corners; in fact one of President Ronald Regan's more clever speech writers took to adding exerpts from Paines' writings into the President's major addresses. Paine has lately been heralded as ?Americas' first modern intellectual?, and is the subject of numerous books which have come out within the last four years. Common knowledge of Paine includes his birth in 1737 in Thetford, England, his writing of the Common Sense pamphlet in 1776, and his involvement in the American Revolution. Less common knowledge is his other writings: The Crisis, Rights of War and The Age of Reason; along with his role in the French Revolution. Even further down the path into the obscure is his brief French citizenship, his time in a French prison, and the short period of fourteen months which elapsed between his arrival in the Americas, and the publication of Common Sense. Paine is nothing if not the son of both perseverance and necessity. His financial woes are the stuff on whi ch young loan sharks are weaned. He grew up the soon of a poor corset maker, and knew only poverty most of his life. His employment track is littered with miss-starts in many fields, including stints as a teacher, a seaman, a tobacco shop owner and at various times a excise man. None of these were to be successful positions for Paine, giving him the start of a grudge towards England and its economy. After surviving one wife and separating from another, Paine was near his perceived end. Yet on the recommendation of a new acquaintance from America he decided to head west to the colonies, in hope of escaping the misery he'd endured in England. With nothing to his name but letters of recommendation (from the American whom he'd met in London), he arrived in Philadelphia, America in 1774. This American happened to be none other then Benjamin Franklin, and the prominence of Paines' recommender gained him the position of editor of the newly founded Pennsylvanian Magazine. Here, Paine establ ished himself as a radical thinker, a person unafraid to enter into the independence furor. Remembering the hardships he had faced in England, Paine became he ideal American patriot. In 1776 Paine published the Common Sense pamphlet without signing his name to it. Demanding independence from England and the establishment of a strong American union, the pamphlet found overwhelming support and approval with American colonists. With the revelation of its' author the pamphlet continued its' wave of success, drawing commendation from George Washington and Thomas Jefferson. In one of the most perfectly timed releases in history, Common Sense was unleashed to a public hungry for direction, and touched upon a raw nerve the size of a revolution. Paine quickly followed up in December of that year with the first in a series of pamphlets entitled The Crisis. It began, ?These are the times that try men's souls...Tyranny, like hell, is not easily conquered.? These lines were read aloud to Washing ton's' men as they lay shivering in the winter cold. From that point on Paine looked to figure prominently in the American revolution. Thomas Paine served in the

Antitrust Revolution in The International Joint Venture

Antitrust Revolution in The International Joint Venture Introduction As corporate competition intensifies, businesses, especially multinational corporations are gradually expanding towards international boundaries to explore emerging markets. New business globalization strategies are emerging and firms are now adopting cross-border business partnerships known as International Joint Venture (IJV) approaches to enhance the growth of their businesses.Advertising We will write a custom research paper sample on Antitrust Revolution in The International Joint Venture specifically for you for only $16.05 $11/page Learn More Joint Ventures are different organizational entities developed through agreeable terms of two or more firms with the intent of achieving certain strategic purposes. According to Beamish and Lupton (75), â€Å"joint ventures aid firms in accessing new markets, knowledge, capabilities, and other resources.† While open international trade associations among nations have opened doors for successfu l multinational corporations to engage in joint ventures, multiple issues arise from IJV practice. Although the practice may deem significant and successful over time, the shared ownership often experience instability risks in the partnership as the joint venture involves different parent companies (Beamish and Lupton 75). Therefore, this essay analyses the case of IJV between General Motors and Toyota. Overview of the Case Years after the realization of International Joint Venture as a business practice that enhances global business expansion, corporate firms from the United States, United Kingdom, and Asia Pacific regions started working jointly. China and Japan opened free trade to many European nations and multinational companies from different nations amalgamated to venture in the burgeoning economies (Li et al. 52). Around 1980s, the automobile industry grew exponentially subsequently leading to international joint ventures between multinational companies from the United State s and those from Japan (Beamish and Lupton 75). By February 17 of 1983, General Motors of the United States entered into a production memorandum with Japanese Toyota Company purposely for mutual business growth (Kwoka 46). General Motors reached a consensus with Toyota following its troubled motor business in the United States and general exports, following the shooting of oil price around the Middle East. Toyota Company was by then leading in the production of small cars that satisfied consumer. None of the corporate firms could ascertain that this international Joint Venture between these great multinational could lead to one of the prime controversial corporate antitrust instigations of the modern days (Kwoka 46). The quandary that emerged after the mutual agreement was whether it would lead to an increase in production of smaller cars domestically manufactured by GM in the US or pricing wrangles between the two partners.Advertising Looking for research paper on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More Beamish and Lupton (80) assert that, â€Å"organizations engaging in mergers and acquisitions may spin off joint ventures that do not fit the strategy of the new parent.† Multiple antitrust questions emerged since the inception of the joint venture between the two companies as corporate analysts focused their attention on several emergent issues (Kwoka 48). Making a decision on the relevant automobile market became a dilemma for the two partners, issues about the economic impact of the venture, and operational efficiencies in the joint venture as well, became questionable matters between the companies. While international joint ventures provide multinational corporations with opportunities to explore emerging markets and share business strategies, some joint ventures come with malice intentions than mutual benefit (Steensma et al. 495). Shortly after breaking down its mutual agreement with Ford at around July 1981, General Motors Corporation now known as General Motors Company presented a joint venture proposal to Toyota Company. General Motors Company has had a mixture of success and failure throughout its operations in the automobile industry (Kwoka 47). Knowing that its market of large-size fuel guzzler cars was in jeopardy and gradually dwindling following the dramatic rise of oil across the world, General Motors ensnared Toyota into a partnership. The two companies under agreeable terms were to invest equally in a joint business enterprise that Toyota Company would operate (Kwoka 47). The agreement also allowed a General Motor sub branch located along the West to produce some corolla-branded General Motor vehicle. The giant Japanese automobile company was still reluctant to form a joint venture with General Motors on the basis that operating costs in Japan were considerably lower as compared to operational costs in the United States (Kwoka 47). Ho wever, following demand for small cars that would be cost effective as presumed, the Toyota Company entered into bilateral relations with General Motors. Under the umbrella of the two companies who agreed to invest equally in the twelve-year partnership deal, the newly developed venture received a new name, NUMMI (New United Motor Manufacturing, Inc (Kwoka 48).Advertising We will write a custom research paper sample on Antitrust Revolution in The International Joint Venture specifically for you for only $16.05 $11/page Learn More Apart from equal investment agreement, the initial agreement about the joint venture was that the establishment intended to venture into the production of the new compact cars lasting, and not any other cooperative deal (Kwoka 49). Moreover, Toyota Motor would dominate the top management, control labor relations, provide car-assembling components, and design the cars in the bilateral business. More importantly, agreed NUMMI venture would operate for only 12 years. Legal Issues in the Case Despite joint venture largely depending on agreeable terms and concession between the two or more business partners, legal issues must remain acknowledged in partnership deal (Beamish and Lupton 80). In the process of entering into agreements about the formation of NUMMI both General Motors and Toyota Company breached some legal regulations that control bilateral trades. In the context of the United States business and trade regulations, before engaging in any mergers, corporate partnerships, business acquisitions, joint ventures like NUMMI, parent organization must respect federal laws (Kwoka 47). For an international joint venture involving companies from the United States and other countries become acceptable, the agreements must comply with the stipulations of the Federal State Commission (FTC) of the United States. As the FTC has the capacity to impose certain restrictions within the joint venture, especially anticompet itive issues, companies engaging in a joint venture must consider engaging the FTC in their agreement (Kwoka 49). General Motors and Toyota failed to comply with FTC regulations. The FTC has the power to minimize restrictions that encourage anticompetitive effects of bilateral trades and capitalize on the competitive benefits through federal antitrust acts (Kwoka 50). Based on the case reports, the FTC alleged that it was not aware of the joint venture between General Motor and Toyota and that it did not approve the partnership. Following such allegations, the FTC sought to challenge the joint venture of GM-Toyota legally through the United States antitrust laws. Many Asian countries have been using protectionist measures in the international trade and this meant the GM-Toyota agreement would probably have issues of industrial competitiveness. The FTC filed a lawsuit against the joint venture between General Motors and Toyota predominantly to protect and improve the industrial compe titiveness of United States corporations in the global market (Kwoka 50). Joint ventures approved by the FTC were rarely subject to antitrust actions from private organizations. Controversially, Americans fear of losing international competitiveness resulted in approval of the GM-Toyota joint venture.Advertising Looking for research paper on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More Whereas the agreement of General Motor and Toyota Company on the NUMMI joint venture breached the FTC antitrust regulations stipulated under the Hart-Scott-Rodino act of 1976, the venture commenced although with legal prejudice (Kwoka 49). In this scandalous joint venture, the five Federal State Commissioners also practiced legal intolerance by deliberately consenting and approving the controversial joint venture. The United States federal law enforcers themselves played fowl in protecting the national interest in terms of international competitiveness as denying GM to produce small cars would ruin their international business competence (Kwoka 50). As an independent federal administrative agency, the FTC had the mandate to abolish or legitimize a consented joint venture. Apart from the five federal trade commissioners taking part in the investigation of the joint commission as requested, an independent private economist investigated the claims (Kwoka 50). Despite the report from th e private consulting economist suggesting that the GM-Toyota venture was unlawful, FTC voted on 3-2 margin and illegally approved the venture. Economic Analysis Relevant to the Case The United States has been very sensitive and competent in protecting its international supremacy, especially through the international markets and trade (Steensma et al. 495) Illegalizing the agreed joint venture between General Motors and Toyota could have resulted to serious economic implications for the United States. Automobile industry of the United States has been in the forefront in promoting growth of national economy and the ruling of FTC must have focused on the enhancement of economic efficiency. According to Steensma et al. (492), â€Å"the extent of control by foreign or local entities on joint ventures also has important economic implications.† The FTC commissioners and knew the perceived importance of the joint venture between the two companies to the economy of the United States. Failure to approve the venture during the moment of rising oil prices would hamper the sales of big fuel guzzlers produced by GM and other automobile companies in the United States; hence, affecting the national economy and its business reputation. Multinational corporations from Asian, Europe, and America have been essential in balancing the global economy through their involvement in international trade (Steensma et al. 493). However, the joint ventures agreed upon by these multinationals normally raise economic questions ever since bilateral agreements become acceptable. General Motors-Toyota joint business was likely to suffer from implications of cooperative behavior. Determining the relevant product or the compact car, that NUMMI would design was an economic question to consider in the General Motor-Toyota partnership. Japan during this moment was the leading exporter of automobiles in the United States, and therefore, the NUMMI partnership would affect Japanese car exports to the United States (Kwoka 51). Although the initial plan and target of General Motors targeting in the joint venture would have, to develop small cars that satisfy consumers in the American market, economics of market viability emerged. Although American domestic market could produce potential consumers, 200,000 to 400,000 units of new vehicles would exceed the market capacity. This meant that it was essential to identify a potential geographic market for the surplus production and export purposes to enhance further global outlook. The United States has several automobile companies that have always been competing for the same domestic market (Kwoka 60). Considering the American domestic automobile market for the newly designed vehicles was ambiguous as the market already had potential car manufactures and related production facilities. Economists always consider cars as differentiated goods where consumer behavior relies on consumer attitudes and perceptions on the car designs. Not all the differently designed cars imported into America or homemade earn the anticipated market reputation and the likelihood of the new cars to triumph in the market were unpredictable. America also had restrictions on imported cars and only allowed 1.68 million units annually (Kwoka 52). The concept of demand and supply in the economics of a market directly emerge from this viewpoint. The signing of General Motors-Toyota joint venture came shortly after the United States and Japan mutually introduced the Voluntary Restraint Agreement (VRA) to limit certain Japanese imports into the United States (Kwoka 56). The VRA is a form agreeable business engagement of that the United States adopted to regulate excess automobile imports from Japan. The VRA was a principle that was to become effective in two years from 1981. For economical perspective, VRA is a willful reduction of exports from an exporting country or without any coercion from trade tariffs and quotas developed by the importin g country (Kwoka 56). From the Japanese side, economists believed that it was a malicious plan by the United States government and its automobile industry to destroy the Japanese flourishing automobile market and industry. It was likely that following reduced imports of Japanese imported vehicles, Americans would rely on their domestically produced vehicles (Kwoka 56). If VRA would persist prior to the agreement, huge economic implication would befall Japan as a nation. The General Outcome of the Case Prior to its development and commencement, the reality about the unexpected and unforeseen economic consequences of the joint venture began protracting with time. The notion that General Motors was to pick the ideas of assembling small cars from the NUMMI joint venture and integrate it into its plans became futile (Kwoka 72). Limiting the size of the venture and its operational duration in the United States, predominantly to give General Motors a chance to pursue its plans of assemblin g small cars went unsuccessful. General Motors was unable to begin domestic assemblage of small cars, especially of Isuzu R-Car as per their anticipated plans and other small cars (Kwoka 74). Another foremost intention of the NUMMI joint venture was to assemble and produce small cars through Japanese artistic knowledge and management at considerably low operational and market expenses (Kwoka 75). Despite producing efficient automobile manufacturing techniques, the facility required lesser human capital than the earlier GM plant, but was still a high labor turnover. Conclusion Although international joint ventures are powerful business techniques that enable corporate organizations to undertake cross-border partnerships and expand internationally, numerous implications are unseen. The general optimistic perception is that joint ventures between multinational from different companies result in effective exploration of new markets, knowledge, and skill sharing among other significant r esources. Reason being that joint ventures depend on parent organizations with differing management practices and marketing strategies, managing the partnerships often becomes challenging. â€Å"These companies may have competing or incongruent goals, differences in management style, and in the case of international business, additional complexities associated with differing government policies and business practices† (Beamish and Lupton 75). The case of International joint venture between General Motors and Toyota Company is a replica of the above notions. Many multinational firms normally enter into joint venture accord principally to develop new products or services as witnessed in the case of General Motors and Toyota Company. Unknown is the logical fact that the survival of joint ventures will solely depend on the stipulations of the memorandum signed and the behaviors of the parent companies. The case of General Motor and Toyota may remain the most controversial and com plicated, especially when one observes the economic sense of the venture and the government stipulations that existed in both countries. General Motors was hopeful that the joint venture would spur its domestic market through the production of small-size cars, but finally received mixed fortunes of mostly failure. The FTC commissioners illegally accented the joint venture between the two companies in favor of protecting the image and competitiveness of the United States in the global market. Reliance on automobile corporations to enhance domestic economy and disproving the joint venture would lead to extreme detrimental economic implications for the United States. Playing fowl and accepting the joint agreement through a federal renowned FTC afterwards brought General Motors to economic tumble. Whereas Japanese and their Toyota small automobile techniques successfully managed to employ their efficient techniques to assemble the anticipated cars, some issues derailed the joint venture . The quandary about getting the most appropriate geographic market and competitiveness between the Japanese and the Unites States market emerged. The hidden agenda of General Motors was to manipulate Toyota’s small-cars technique and devise means of integrating the plan into their own designs. Everyone in the United States, including the presidentially appointed FTC thought that the NUMMI venture would be cost effective in its operations and optimistically increase the number of small cars that the American market desired. In the end, General Motors failed to explore its earlier plan of autonomously developing small cars in the United States using their own approaches. Toyota stuck to the earlier agreements and efforts to become independent in the small-car business went futile. Therefore, while joint ventures may present firms with growth opportunities, parent firms determine their success. Beamish, Paul, and Nathaniel Lupton. â€Å"Managing Joint Ventures.† Academy of Management Perspectives, 23.1 (2009): 75-94. Print. Kwoka, John. â€Å"International Joint Ventures: General Motors and Toyota.† The Antitrust Revolution: Economics, Competition, and Policy. 1st ed. Ed. John Kwoka and Lawrence White. New York: Oxford University Press, 1989. 46-79. Print. Li, Jiatao, Katherine Xin, Anne Tsui, and Donald C. Hambrick. â€Å"Building Effective International Joint Venture Leadership Teams in China.† Journal of World Business 34.1(1999): 52-68. Print. Steensma, Kevin, Jeffrey Barden, Charles Dhanaraj, Marjorie Lyles, and Laszlo Tihanyi. â€Å"The evolution and internalization of international joint ventures in a transitioning economy.† Journal of International Business Studies 39.3 (2008): 491–507. Print.

The New SAT What You Need to Know

The New SAT What You Need to Know The New SAT: What You Need to Know Originally called the â€Å"Scholastic Aptitude Test,† the SAT is a standardized test used for college admissions in the US. Understanding the SAT is therefore essential for anyone looking to enroll at a US college. However, starting this month (or May 2016 for international students), the SAT has changed. And if you’re thinking of applying to college this year, you’ll need to know the difference. Main Changes In terms of structure, the new SAT still focuses on math and English skills, but with an ‘evidence-based reading and writing’ section replacing the separate writing and critical reading components of the old test. The essay component is now also optional and scored separately, rather than compulsory. Old SAT New SAT 1. Critical reading 2. Writing 3. Math 4. Essay 1. Evidence-based reading and writing 2. Math 3. Essay (optional) On top of these structural differences, some of the main changes include: Scores will now be given on a 1600 point scale (800 for math; 800 for reading/writing) instead of the old 2400 point scale Incorrect answers will no longer be penalized on multiple-choice questions Less focus on obscure vocabulary, more on understanding words in context and evidence-based reasoning Math component now only permits use of a calculator on some sections Preparing for the New SAT Since this new SAT differs significantly from the old one, it’s vital to prepare accordingly. This might involve: Learning the New Test Format The simplest and most important thing you can do before sitting the new SAT is learning exactly how it has changed; knowing the general structure and format of the SAT will allow you to focus your revision and ensures you won’t be surprised when the test day arrives. Honing Your Critical Reading The new SAT focuses more on evidencing your claims, critical analysis and understanding information in context (rather than answering sentence completion questions). This makes it essential to work on your reading skills as well as your vocabulary. Taking a Practice Test As ever with exams, the best way to prepare is taking a practice paper. For the new test, your best option is the Khan Academy Official SAT Practice site.

Corporate Compliance Plan Assignment Example | Topics and Well Written Essays - 1250 words

Corporate Compliance Plan - Assignment Example framework and the related laws assumed significant importance as one after the other of the big companies failed because of scams and nexus in between the management of the companies and the financial institutions e.g. Enron, World Com, Adelphia and Tyco International. Riordan Manufacturing, Inc is the industry leader in the manufacturing of plastic injections. The company was previously named as Riordan Plastics, Inc and was established in the year of 1991 by Dr. Riordan, a professor of Chemistry who had many patents in his credit in the plastic related subjects. The company employs more than 500 employees and operates from various centers of United States as well as China though headquartered at San Jose. The Riordan Manufacturing is a company by nature and not sole proprietorship or partnership. The sole proprietorship is such a business that is owned by the owner individually. The owner is not separate form such businesses and the liability of the business can be bestowed upon the owner. The partnership is another form of business where two or more persons come together for a certain business operation in order to make profit. In the case of partnership also, the liabilities of the firm can be transferred to the owners if the firm is unable to meet it. The company form of business is the most widely used form. It can be private limited company or the public limited company. In case of a private limited company, the directors are responsible for liable for financial obligations but for the public limited company or the limited liability company that is not the case. Even if the company is limited as Riordan Manufacturing is assumed to be, the officer’s liability would include the following: The liabilities of the directors and the officers in any public limited company in the United States are guided by Sarbanes – Oxley Act. Sarbanes – Oxley Act was enacted in the year of 2002 in order to check financial scandals and scams in the western economies like

Weight management Article Example | Topics and Well Written Essays - 500 words

Weight management - Article Example One shortcoming of the research is that, much of it is concentrated on the behaviors that lead to weight decrease , but less study is findings has been provided for weight loss maintenance. The work has concentrated on broader issues (e.g., calories consumed), but data are scant on behavioral schemes related to weight maintenance. One broadly acknowledged idea is that successful and sustainable weight decrease needs paying vigilance to both sides of the energy-balance equation: power intake through nourishment and drink and power expenditure through physical undertaking . The influence of the blended strategy of consuming fruits and vegetables and engaging in normal physical activity has not been widely studied in mature persons thriving at heaviness decrease maintenance. A population-based approach was used to examine behavioral schemes used by those who were successful in weight loss. Such parameters as racial and ethnic dissimilarities in men and women were analyzed and described the combined dietary and physical activity behavior amidst U.S. adults who were trying heaviness loss upkeep. It was set out to analyze whether the combined tendency of consuming higher amounts of low-energy–density fruits and vegetables and engaging in regular physical undertaking is affiliated with successful heaviness loss upkeep. In addition, behaviors of respondents dining outside their homes were also considered and self-assurance in their proficiency to enlist in behavioral strategies that support successful weight decrease maintenance. In this study, men and women thriving at weight management described distinct one-by-one behaves. Amidst women who described consuming five or more crop and vegetable servings on the previous day, one-third were thriving at heaviness loss maintenance. Among women who described consuming less than five fruit and vegetable servings, one-fourth were thriving. Although,

Auditing Regulations in the UK

Auditing Regulations in the UK Introduction Following the financial disasters that led to the collapse of corporations such as Enron and WorldCom, international and national regulators sought to strengthen legislation relating to the internal and external auditing of corporations. This resulted in the introduction of a number of international and national Acts and enforceable codes, commencing with the Sarbanes-Oxley Act 2002[1] in the US (www.sarbanes-Oxley .com). In the UK the government introduced the Combined Code (FSA 2006) in 2003, which has subsequently been revised and strengthened, and revised the Companies Act (2006). These became the foundation for corporate governance and appropriate auditing procedures. This paper seeks to evaluate the effectiveness of this regulatory framework in creating an auditing environment that will prevent a repeat of the disasters that led to their introduction. This will follow a brief overview of the auditing processes is provided initially. The Audit Process There have been several definitions of the term audit; perhaps the most succinct of which is that based upon the American Accounting Association’s, which states that: â€Å"Auditing is a systematic process of objectively gathering and evaluating evidence relating to assertions about economic actions and events in which the individual or organisation making the assertion has been engaged, to ascertain the degree of correspondence between those assertions and established criteria, and communicating the results to users of the reports in which the assertions are made.† Porter et al (2003, p.3). In other words, the task of an auditor is, through the use of a structured programme, to gather evidence relating to the financial statements made by a corporation, evaluate the accuracy of the statements made in the light of this evidence and also to ensure that any opinions and reports presented are in accordance with the prevailing rules, regulations and criteria. They then have to present a certified unbiased view of their findings from the audit to external stakeholders, such as the shareholders and government authorities (See figure 1). There are several types of audits conducted throughout an organisation. However, this paper concentrates upon the external and internal audit. A licensed and qualified firm of auditors, whose independence from the organisation must comply with the definitions set out the combined code and accompanying guidance notes, carries out an external audit. The essential purpose of the internal audit is, in the words of the Institute of Internal Auditors (Spencer-Pickett 2003, p.2), intended to â€Å"improve the effectiveness of risk management, control and corporate governance processes.† Whilst the intention of this process, as with external auditing, is to provide and independent assurance on these processes and controls, the internal audit personnel are employed directly by the corporation. Current regulations The auditing process relates to most corporations (Gray and Stuart (2004), but this paper concentrates upon the Public Limited Company. In respect of financial reporting within the UK, commercial organisations are governed by the rules of the Combined Code (2006) and the international reporting standards set by the IFA[2], as explained within their handbook (2006). Combined Code The combined code concentrates upon five areas of the corporation’s activity and internal structure. These include: Directors – which include advice on suitability, proportion of executive to non-exec directors on the board and their roles and independence. It also defines a clear distinction of duties between CEO and Chairman. Remuneration This relates formula for the make-up and levels of director’s pay, together with the inclusion of an independent remuneration committee. Accountability and audit –Requires the board, through an independent audit committee, to maintain an adequate system of internal control that should be audited, the selection and independence of external auditors and outlines the process of accountability of the organisation to the various stakeholders. Relations with shareholders – Outlines the responsibility of the board to its shareholders and the reverse. This section of the code also sets out the requirements of the board to include the shareholders rights within their voting and operating procedures. Institutional shareholders – Section E of the code concentrates specifically upon the relationship that exists between the board and its institutional shareholders and outlines the dialogue that should occur between the two stakeholders of the business. IFRS Perhaps most important aspect of the financial reporting and auditing process is contained within the FRS[3] and SSAP[4] (ASB 2007) regulations, the former of which are based upon the international standards, which have been subjected to a series of amendments in recent years. Main Objective The Main IFRS objective is to promote a universal financial reporting standard, with the intention of providing an equality of financial information that can improve comparison and reliability of content on a global basis. In addition, the standards set out to increase the trust and reliance on financial reporting system, thus reducing the likelihood and potential risk of financial disasters such as Enron. Other objectives The objective of IAS 1:7 is directly related to the provision of financial information to be used for investment or other economic reasons, such as acquisitions. As such it concentrates upon the reliability of the accounting and reporting standards for the Balance Sheet and Cash Flow statements. Therefore, it focuses on a fair representation, attracting significant importance to the â€Å"fair value† of assets, liabilities and equity, allowing interested parties to ascertain the current real market value, thus making â€Å"historical cost accounting† redundant. Company officers have to prepare and sign compliance statements in terms of the veracity of the information and internal controls operated by the corporation and there must be a separate external audit certificate. The IFRS measurements are applied to each of the standards, although there is intent to introduce measurement as a separate application[5]. However, at present IFRS 2, relating to share based performance has specific measurement guidelines, as does the IFRS relating to the treatment of fixed assets, Here the initial measurement is the acquisition paid, but in later reports these values must reflect a fair current market value, unless there is a reason for this not being possible. In general, the measurements require a â€Å"current fair value† model to be used The presentation of financial statements and disclosures is also addressed For example, the Balance Sheet must contain at least sixteen lines (IAS1.68), which include tangible and intangible assets, current and future liabilities and a breakdown of the equity structure. IAS 1.81 provides the requirements for the income statement including revenue, costs, profit or loss and its distribution. As shown within the list of standards prepared by Deloitte (2005), in addition to the above there is a range of other requirements, including risk assessment corporate governance regulation compliance. If any disclosure cannot be made a certified statement has to be prepared by management and included within the financial reports giving the reasons for this omission. The major task for external auditors is to certify the accuracy and compliance of the statements, and the effectiveness of internal controls ensure efficient business management and a secure level of protection for investors and shareholders exists. Where risks exist, this must be identified with recommendation for actions. Concerns In spite of the regulations and codes, there are still concerns being expressed by investors and shareholders. These generally fall within three categories. Auditor competence and independence A recent survey shows shareholders are concerned about the external auditors. This focuses on their independence, experience and suitability and compliance with procedures. Independence of internal controls Similar concerns are being expressed regarding the internal controls and auditing process. Shareholders are not convinced that the level of effectiveness in identifying fraud and risk is effective or transparent enough and are thus seeking an expansion of financial reporting statements (John Lorinc 2002). Shareholder concerns are supported by research at the university of Auckland (Cheung and Hay 2004), which particularly showed auditor independence to be a major concern to investors. Fair value The concept of â€Å"fair value† is another issue causing disquiet. To date, the IFRS do not have a single definition for the term. Therefore it becomes subject to independent expertise and opinion. However, the fact that such opinions can vary significantly means that the level of reliance on â€Å"fair value† is considerably reduced. Conclusion As can be seen from this evaluate, whilst the IFRS’s go a long way towards addressing the issues surrounding the accuracy, reliability and honesty of financial reporting, the issues of â€Å"fair value† and auditors independence are still a major concern in the minds of investors. This is supported by events such as the near collapse of Northern Rock PLC in the last quarter of 2007, which shows that that there are still inadequacies within the reporting standards that need to be addressed. In this case there are questions to be asked about the interpretation of â€Å"fair value† and the internal controls. By inference, this must also raise the issue of auditor suitability. References ASB (2007). Accounting Standards and Practice. Retrieved 30 November 2007 from http://www.frc.org.uk/asb/technical/standards/accounting.cfm Cheung, Jeff and Hay, David. (2004) Auditor Independence: The Voice of Shareholders. Business Review. Volume 6, issue 2. University of Aukland. Copnell, Timothy (Director) (2006). Shareholders’ Questions 2006. Audit Committee Institute KPMG LLP. UK Deloitte (2005). IFRS 7: A disclosure checklist. Retrieved 28 April 2007 from http://www.iasplus.com/fs/0510ifrs7checklist.pdf FRC (2005). Guidance on Audit Committees (The Smith Guidance). Financial Reporting Council. London, UK. Gray, Iain and Manson, Stuart (2004). The Audit Process: Principles, Practice and Cases. Third edition. Thomson Learning. Handbook of International Auditing, Assurance, and Ethics Pronouncements. (2006). International Federation of Accountants. New York. KMPG (2005). KMPG International Survey of Corporate Responsibility Reporting 2005. Retrieved 29 June 2007 from http://www.eldis.org/go/display/?id=19513type=Document Lorinc. John (2002). After Enron. CA Magazine. Canada. December 2002. Porter, Brenda., Simon, Jon and Hatherly, David (2003). Principles of External Auditing. John Wiley and Sons Ltd. Chichester, UK. Sarbanes-Oxley (2002). Retrieved 29 November 2007 from www.sarbanes-Oxley.com Spencer-Pickett, K.H (2003). The Internal Auditing Handbook. John Wiley Sons Inc. New Jersey, US. The Committee on Corporate Governance (2006). The Combined Code on Corporate Governance. Financial Reporting Council. London. Footnotes [1] Also known as the â€Å"Public Accounting Reform and Investor Protection Act of 2002† [2] International Federation of Accounts [3] Financial Reporting Standards [4] Statement of Standard Accounting Practice [5] see http://www.iasb.org/Current+Projects/IASB+Projects/Fair+Value+Measurements/Fair+Value+Measurements.htm

Ken Kesey’s One Flew Over the Cuckoo’s Nest Essay

I. Introduction The book One Flew Over the Cuckoo’s nest is the result of Ken Kesey’s own experience during his work in mental institution in late 1950s. This book reflects the themes of individuality and rebellion of that time that include protest against conformity. It is the story of one small rebellion that was successful through a big sacrifice. The book is largely symbolic and many characters and things in it are allegoric. II. Body Rebellion is the major theme in the book. It is shown as a confrontation between protagonist Randle McMurphy and antagonist Nurse Ratched. Before McMurphy entered the ward, it was the small structured society of mentally ill patients ruled by powerful Nurse Ratched who weakens them by psychological manipulation. There is no chance that anybody would defy her. After the arrival of McMurphy the situation changed dramatically because this patient is sane and has a strong personality. The figure of McMurphy is symbolic in the way how he sacrificed himself to let the patients realize who they are and regain their spirits. The narrator of the story, Chief Bromden, realizes that he is not weak and breaks free from the ward. McMurphy is compared to Christ in many ways: he is sacrificed, crucified on the table with electroshock; he gathers disciples around him and arranges the fishing trip as Christ who led his twelve disciples to the sea to test their faith. III. Conclusion The book has made a big impression on me in the way how individuality is confronted with the submission and conformism. It teaches rebellion against humiliation of human nature. However, I dislike the author’s view of women as the castrators of men in this book. Nurse Ratched is portrayed as a horrible creature who has no feminine features about her. I liked the figure of prostitute Candy, although she is shown only as the means to relieve Billy Bibbit. Having many symbols and allegories, this book makes us think and not only entertain ourselves.

Essay about Robotics and Automation in Industries

When people think of robots, an image of a mechanical, stiff, talking, moving, human-like machine might come to mind. Robots are, in fact, computerized machines that are ultimately utilized to simplify larger scale tasks. They include control machines, computer controllers, or microprocessor based automated systems just to name a few. The ultimate goal of industrial engineering is to expedite processes; therefore, with such developed and modern technology, the manufacturing process is more efficient, cost effective, and there is almost no human error. With all its benefits the automation and robotics movement has made way for new fetes and greater prospects in economic terms for large-scale firms. The idea behind robots and their uses†¦show more content†¦This device was used in bomb diffusions and in handling dangerous substances like radioactive materials. With time, these machines went from total mechanical operation to mechanical operation with the addition of electronic feedback control. That being said, these devices were actually used in Atomic Energy Commission around the 1940s. The robot is a mechanical manipulator whose motions are controlled by programming techniques very similar to those used in numerical control. Cyril Walter Kenward and George C. Devol are two names in robotic history that deserve recognition; both renound scientists built robotic devices as early as the 1950’s and had their devices patented in 1957 and 1952 respectfully. Their brilliant ideas were later driven forward, and one man in particular, Joseph F. Engelberger, was the â€Å"catalyst† to Devol’s idea when they crossed paths in 1965, when discussion of the Unimate began. By 1962, they came together once again to start the Unimation Company. Ford Motor Company put their robotic technological fetes into action in their assembly lines, which generated the use of Unimation products around the United States, Europe and Japan. The PUMA (Programmable Universal Machine for Assembly) is an industrial robot arm that was developed by Victor Scheinman at Unimation in 1970. It was electric motor powered and had six joints so for the first time; motions were no longer limited to linear transfers from one point to another. On another note, postShow MoreRelatedRobotics And Automation : A Boon Or A Bane1037 Words   |  5 PagesNAV 501 PERSUASIVE PAPER SUBMITTED BY: PRATIK BHANSALI ROBOTICS AND AUTOMATION: A BOON OR A BANE IN TODAY’S WORLD In today’s world of rapidly advancing smartphones, gadgets and electronics, there is a further advancement in the field of Robotics. The Robots which earlier seemed to amuse people in the earlier decades of the 90’s have provide far more promising than what they seemed. 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John Tammy states â€Å"Robots will ultimately be the biggest job creators simply because aggressive automation will free us up to do new work by virtue of it erasing toil that was once essential† (â€Å"why Robots Will Be The Biggest Job Creators In World History† par.3). This quote shows that robots will be the biggest reason why lots of people have jobs because. Robots will create a lot of jobsRead MoreThe Dodd-Frank Act Analysis1425 Words   |  6 Pageshis Five Forces Framework, depicted the factors affecting competition in an industry. Applying this analysis to workers, we see that a significant factor affecting it is the â€Å"Threat of Substitutes.† The automatization of jobs – replacing workers with robots and artificial intelligence – represents this threat. In the past, one has only had to compete only against other humans. The best or most qualified workers in an industry landed the best jobs, or in some cases the only jobs, and this hierarchy wouldRead MoreThe Industrial Revolution And Its Impact On Architecture1109 Words   |  5 Pagesprocesses from the previous centuries, due to a high demand for housing and construction during the post war period. It wasn’t until this time mass production of materials and machinery altered the building process which led us in a direction of robotics in architecture. With the increasing interest of time and cost saving, and increasing population of cities, by the end of the 20th century distinct change had occurred in the design process- resulting in new technology development to keep up withRead MoreChallenges Of Adopting The Right Automated Dispensing System1137 Words   |  5 Pagesautomated dispensing system in a pharmacy. Analysis Pharmacy industry requirements and the growing request for safety, quality, and accuracy within the pharmacy by health care professionals, patients, regulatory bodies, and manufacturers are driving the pharmacy automation market to increase in the next years. According to a study of global trends in pharmacy automation, by BCC Research (2014), the global market for pharmacy automation reached $ 3 billion in 2012. In addition, in its report, theRead MoreAutomation And The Assembly Line Essay1443 Words   |  6 Pages Automation has taken many forms in the past century with new technologies being introduced and great innovations being made. Automation was first established in 1913 with the assembly line: â€Å"The introduction of the assembly line at Ford Motor Company in 1913 is often cited as one of the first forms of automation† (Dias, 2014). While this type of automation is very different from what we experience today, it is a great example of just how time saving it can be to add automation to a production process

Ethics on Nitendo - Free Essay Example

Sample details Pages: 1 Words: 414 Downloads: 10 Date added: 2017/09/14 Category Advertising Essay Did you like this example? Nintendo has the opportunity to plan, organize, lead and control the way their games will be made on a yearly basis. When planning the types of software and accessories for the games each plan must be ran by the production company and the President of the Company to make sure that the right age group, ethics code and the graphics are made properly. Organization of the games and game system takes some time to get placed into the stores who all sell Nintendo products. Don’t waste time! Our writers will create an original "Ethics on Nitendo" essay for you Create order Ethics comes a long way between the outside stores and the in line stores such over seas like Japan or China who has a piece of the stock from the company. Ethics at Nintendo means that any employees who copy’s software products and sell the games or system he or she will become warned. After their first warning attempt there will be a second warning, and then a final written warning and then termination from the company. Ethics states that anyone who is doing good or bad, right or wrong needs more training on how to cooperate with others and the management team. Being able to work well with others and the customer’s is a must when in retail. Ethics is hard to come by in all business including Nintendo. The President and his Managers must come up with how their managers should lead teams and how they should control each situation. At Nintendo have different store levels, management levels. When defining Ethics we would have to define ethics with leading those are underneath managers should teach how to behave at a company when working in a business. As the managers take control he or she must understand that each employee has a different level of training when training with the code of ethics with Nintendo. However, being managers takes time and pride with the company to keep his or her team players in line. We believe Nintendo so far has a good way of handling Ethics when it comes to planning, organizing, leading and controlling. Nintendo must implement new rules and regulations on how ethics is brought to the table to handle customers and employees. Ethics is strong, when it comes to the business point of view. None the less, in consideration managers have to dedicate their time to help employees understand the company’s policy so that they will not make any mistakes while under the Ethics program when making the video grams or the systems.