A Historical Look at U.S. GAAP Essay

Theoretical This paper talks about the verifiable improvement of proper accounting rules through its contributing sources from 1930 to the present. U.S. Organizations had been utilizing twofold section bookkeeping since the 1800s yet no uniform bookkeeping rehearses had been presented until the American Institute of Accountants (AIA) prescribed to the New York Stock Exchange in 1932, †¦Ã¢â‚¬ five wide standards of bookkeeping which have won genuinely broad acceptance†¦Ã¢â‚¬ , (Zeff, 2005, para. 4). In which, the terms â€Å"fairly present† and â€Å"in agreement with† were first utilized caught up with â€Å"generally acknowledged bookkeeping principles†. Afterward, a 6th standard was affirmed. These suggestions depended on the three suppositions that all business exchanges were separated from the entrepreneur, all exchange monetary standards estimated in the US dollar, the presumption of time and the coordinating guideline. In this manner building up an establishment of which all future bookkeeping standards are based. The AIA shaped the Committee on Accounting Procedures (CAP) to distribute Accounting Research Bulletins (ARB) on GAAP under the authority of the Security and Exchange Commission (SEC) made by the Securities Act of 1934. The CAP was later redesigned into the Accounting Principles Board (APB) that gave Opinions somewhere in the range of 1959 and 1973. The Financial Accounting Standards Board (FASB) has been the hotspot for private division sound accounting guidelines since 1973. Contribution by the private division has been pivotal to the advancement of GAAP since 1930. Verifiably, GAAP is impacted by the business condition and open intrigue. The Great Depression left people in general with little confidence in the private segment. In spite of the fact that the information and experience of organizations would be counseled for guidelines; organizations were not trusted to set and control bookkeeping gauges. A typical practice during the 1920s was to change resource esteems upward to the most elevated market esteem seemingly deceptive financial specialists before the 1929 accident (Zeff, 2005, para. 10). Accordingly, CAP and the SEC firmly commanded recorded cost bookkeeping as the satisfactory premise of revealing. Soon after, the U.S. was brought into WWII guiding the CAP’s center to issues relating to war time bookkeeping. Also, the CAP tended to the issues of the avoidance of hidden benefit from pay, the utilization of capital overflow to balance misfortunes, and notes and records receivable from officials, workers, and subsidiary organizations. The most remarkable thing during the CAP’s residency summarized was its ARBs gave in light of congress’s choice allowing organizations to utilize the LIFO stock technique. This was an uncommon occasion that charge strategy affected GAAP and was at first coordinated to organizations buying regular metals in light of the fact that the FIFO technique was likened to higher personal duties because of the time slip by between the asset’s securing and deal (Zeff, 2005). The strategy was accessible to all ventures in 1939. While CAP was commended for tending to faulty detailing rehearses preceding the accident; it was generally marked as feeble by pundits for neglecting to set a uniform bookkeeping system to alleviate similarity issues. At the guidance of the AIA, presently known as the AICPA, the Accounting Principles Board supplanted the CAP. ARB 43 was immediately distributed to rehash all Accounting Research Bulletins and wipe out any supplanted ARBs. The examination driven APB distributed 31 conclusions. The initial not many responded to revealing inquiries with respect to the speculation credit per the Revenue Act of 1962 apportioning organizations a credit for a â€Å"†¦specified level of the expense of certain depreciable resources put into administration after 1961† (FASB, 1962, para.1). The board presumed that the acknowledge might be recorded as a balance to net gain over the asset’s life or as a decrease in obtaining cost during the period it happened. This is significant on the grounds that it is an applied antecedent to today’s segment 179 and reward deterioration credits of which generally little and medium measured organizations rely upon and consider while deciding capital ventures. All conclusions with respect to credits and other duty revealing issues were later supplanted by the FASB’s articulation number 109, Accounting for Income Tax. A large number of the APB’s remaining sentiments managed rising issues achieved by the postindustrial economy. For example, the board created rules for elusive resources, for example, altruism, the value strategy for representing basic stock, representing worker investment opportunities, the announcing of phenomenal things in the pay articulation, and set the standards to utilize pooling of premium or the buy technique in business mixes. The most dubious achievement of the APB was its 1970 distribution Basic Concepts and Accounting Principles Underlying Financial Statements of Business Enterprises. The board’s issuance of this as a non-legitimate â€Å"standard† as opposed to sentiment was met with negative analysis as it neglected to focus on any theoretical structure arrangements and reaffirmed the crucial difference among individuals on this theme. The board was not long after broken down and supplanted by the FASB with new, free individuals in 1973. Almost all APB Opinions were supplanted by FASB proclamations (FAS) at various focuses in time. The FASB remains the definitive hotspot for private segment bookkeeping rehearses today. The Sarbanes Oxley Act of 2002 repeated the FASB’s position in setting bookkeeping norms. The FASB doesn't have the position to authorize gauges. The duty has consistently been with supervisors to get ready and document budget summaries in understanding to GAAP with the SEC. Inspectors, regulated by the Public Company Accounting Oversight Board (PCAOB), issue conclusions on the congruity and exactness of the budget reports. The job of examiners has gotten progressively significant in the post Enron time. The FASB stays focused on tending to any inadequacies in the revealing procedure and meeting normally with the PCAOB and SEC to forestall future monetary calamities. Likely the most significant issues to date tended to by the FASB came about because of the subprime contract emergency and the resulting money related emergency of 2008. As indicated by Leslie Seidman (2011), executive of the FASB, prominent debate identifying with the assurance of the reasonable estimation of advantages and liabilities in an illiquid showcase incited the issuance of FAS 157, Fair Value Measurements. Successful November 2007, the standard extended exposure for reasonable worth estimations and remembered changes for reasonable worth practice â€Å"†¦ for certain entities† (FASB, 2006, para. 1). The FAS 133 discharged in January 2008 gave new and extra direction on subordinates and assigned a group inside the FASB to help with articulation usage. The FASB attempts to â€Å"harmonize† the recently referenced guidelines and all others with International Financial Reporting Standards (IFRS). Conversation of worldwide bookkeeping standards has happened for a considerable length of time and an International Accounting Standards Committee (IASC) has existed since 1973. It was not until the 1990s when globalization persuaded the FASB to think a vital arrangement for worldwide exercises. In 2002, the FASB and IASB began working together to â€Å"converge† US GAAP and International Accounting Standards. An update of comprehension was discharged by the two sheets in 2006 and altered in 2008. In 2011, the FASB sent a letter to the IFRS Foundation Trustees portraying its perspectives on many key issues. The FASB keeps on adjusting long haul IASB ventures with its work on issues identifying with US GAAP. REFERENCES Budgetary Accounting Standards Board. (1962). APB 2: Accounting for the â€Å"Investment Credit†. Recovered from http://www.fasb.org/cs/BlobServer?blobkey=id&blobwhere=1175820900137&blobheader=application%2Fpdf&blobcol=urldata&blobtable=MungoBlobs Financial Accounting Standards Board. (2006). Outline of Statement No. 157. Reasonable Value Measurements. Recovered from http://www.fasb.org/synopsis/stsum157.shtml Financial Accounting Standards Board. (2012). Worldwide Convergence of Accounting Standards â€Overview. IASB-FASB Update Report. Recovered from http://www.fasb.org/jsp/FASB/Page/SectionPage&cid=1176156245663 Seidman, L.F. â€Å"The Role of the Accounting Profession in Preventing Another Financial Crisis.† U.S. Senate Banking, Housing, and Urban Affairs Subcommittee on Securities, Insurance, and Investment [Testimony]. FASB. April 6, 2011. Zeff, S. A. (2005). The Evolution of U.S. GAAP: The Political Forces behind Professional Standards. The CPA Joural, Retrieved from http://www.nysscpa.org/cpajournal/2005/105/infocus/p18.htm

Minorities Fall Victim to Achievement Gap

The investigations don't Ill and give verification that there Is an issue happening in American schools. An answer should be determined quick: and, a senior confirmations official at Harvard college accepts he has a basic ?yet powerful ?strategy to take care of the issue. In the exposition, â€Å"Paying Kids to Study? It is anything but a Crazy Idea,† David L Evans accepts we should offer impetuses to minorities so as to propel them to take a stab at scholastic greatness.First, Evans clarifies that â€Å"Tiger Woods and Serene and Venus Williams† are at the highest point of their game and are minorities In their specific sport(11 Evans expresses that these competitors give minorities' a good example to gaze upward to and motivation to like being extraordinary. Tiger Woods and Serene and Venus Williams give understudies motivation to be leave in difficult work and that persistence pays off, clarifies Evans. At the point when Woods and the Williams sisters dominate a game or competition, they are remunerated with a trophy or potentially cash. Evans calls these Incentives, which reward them for their difficult work and dedication.Therefore, Evans accepts that all minority understudies ought to get impetuses Like their preferred significant competitors. Evans clarifies that we ought to do likewise by giving â€Å"material rewards or fiscal actuations to minority understudies as inspiration to do well scholastically' (11). Further, Evans clarifies this may appear as though an insane thought yet that it is an idea out arrangement. Evans clarifies that probably the most recognized schools have granted understudy for their accomplishment. In a similar way, Evans clarifies that there are Insurance organizations that have limits for understudies with great grade.Evans accepts molesters ought to get such motivators through people or gatherings that would part with several hundred dollars to understudies that have extraordinarily improved their evaluations. Rather than cash Evans says that understudies may get â€Å"clothing, tennis shoes, solicitations to extravagant meals tit acclaimed characters or escort driven limousines to proms could serve the equivalent purpose† (11). To proceed, Evans clarifies that despite the fact that there were numerous obstructions for Tiger and the Williams sisters to survive, they despite everything figured out how to Decode â€Å"emailed good examples In a general public Tanat Is In consistent interest AT material rewards† (11).To finish up, Evans expresses that we ought to perceive scholastic achievement and prize understudies with something other than the typical â€Å"pat on the back† (11). Despite the fact that, Evans' concept of giving prizes ?material or money related ?to minority understudies is an extraordinary thought on paper, yet bombs when confronted with this present reality. Evans neglects to see the results that could emerge and he neglects to understand that this wo n't work for each minority understudy, for everybody is different.Evans ought to have thought how friend pressure from â€Å"Acting White† truly influences understudies, how virtues and material prizes don't blend, how harms natural qualities and won't increment confidence, and how proficient competitors as good examples can build scholastic challenges. Besides, the accomplishment hole is the hole between minority understudies and non-minority understudies scholastically. As expressed over, the accomplishment hole can be seen created â€Å"test scores, grades, drop-out and graduation rates, and pretty much every important marker of scholarly performance† (Encourage).Although there are likely several contributing elements, some are family issues, low-livelihoods, social issues, and learning issues. Numerous specialists, reformers, and instructors regularly utilize the accomplishment hole analyze the hole among White and African-American understudies, it is likewise use to think about the hole between Latino understudies. The accomplishment hole is additionally brought about by understudies who have certain drawbacks and go to schools that can't comprehend their specific needs and just hurt sew even more.Another model that shows the accomplishment hole are the aftereffects of the 2006 California Standards Test, which indicated that 60. 3% of Whites, 29% of African-Americans, and 27. 4% of Hispanics scored capability in English-Language Arts and 53% of Whites, 24. 9% of African-Americans, and 29. 8% of Hispanics scored capability in Math (O'Connell). Companion pressure in school can influence numerous parts of an understudies' life and among them is scholarly accomplishment. As clarified by Evans, â€Å"Acting White† is the point at which an African-American understudy â€Å"stand[s] separated from the crowd† (11). â€Å"Acting White† by Roland G.Fryer, an associate educator of financial aspects, clarifies that acting white can be portrayed by the â€Å"academically disposed, however purportedly snooty, minority understudies who were disregarded by their peers† (53). What Fryer implies that they are the minority understudies who exceed expectations in school-?frequently the more extravagant ?and are isolated from their companions due to all the weight they get for acting white. To be exact, Fryer clarifies that for this paper, acting white alludes to â€Å"a set of social associations in which minority teenagers who get passing marks in school appreciate less social prevalence than white understudies who do well scholastically' (53).Further, acting white â€Å"is generally predominant in racially incorporated open schools,† where there is a more noteworthy proportion of white to dark (54). Fryer clarifies that there are numerous varieties to the meaning of what acting white is, yet all show a comparable â€Å"reference to circumstances where some minority young people deride their minority peers for taking part in practices apparent to be attributes of whites† (54). Fryer likewise says that since â€Å"reading a book or getting passing marks may be seen as acting white that makes the subject a matter of national concern† (54).As dark understudies Gaps increment over a 3. Level, â€Å"they will in general have less and less friends† (56). Fryer found through his exploration that dark understudies didn't have the companion weight of acting white when going to an all Dalai casings, out 010 when going to an Integrated cases. He additionally salsa TN African American understudies that went to a non-public school had more companions and more â€Å"cross-ethnic friendships† (58). In the article, â€Å"The Significance of Race in the Racial Gap in Academic Achievement,† Pedro A.Encourage, an educator in the master's level college of Education at Harvard University, and Anti Oakum, a doctoral understudy in Sociology at he University of Pennsyl vania, clarify that in any event, when a minority understudy makes the specific prerequisites for cutting edge placement(AP), they will regularly decrease the offer since they would prefer not to lose their companions. Further, Encourage and Oakum clarify this is likewise evident will different things, for example, â€Å"the school band, paper, discussing group or respects society. Acting white assumes an enormous job in an understudies' companion gathering; they need to be in the famous gathering or the games gathering and in spite of their folks expressions of counsel they would prefer to tune in to their friend gathering, which could lead them the incorrect way. While Evans approaches his concept of offering prizes to minority understudies who show improvement in their scholastics, he makes the presumption that all minorities will take an interest. Despite the fact that, motivating forces may sound great to an African-American understudy or Hispanic understudy, it despite everyt hing doesn't delete the companion pressure understudies feel from their friends when they exceed expectations in school.The sentiment of being acknowledged in a gathering is more noteworthy than that of instruction. In the paper â€Å"Money for Mortality [sic],† Mary Argues, an independent essayist living in Reading, PA, clarifies that prizes can harm the â€Å"virtues of trustworthiness and generosity. â€Å"A reward is a blessing; any blessing ought to in any event be met with the assumption of certified appreciation with respect to the giver,† clarifies Argues. To show how our general public accepts a decent deed must end with a prize, Argues recounts to an anecdote about a little fellow who found an envelope brimming with cash and returned it on its right side full owner.When the young men school knew about his extraordinary deed, they continued to state that a prize was required and that they $3 he got was modest. To compound the situation, the school gave him a $1 50 reserve funds security. Contends accepts that his mined the young men feeling of self-appreciation. At the point when Argues' child went to her requesting $10 for each A she stated, [d]owing great is its own prize. The A Just affirms that. † Argues clarifies that she commends her child yet Just not with cash or other incentives.She clarifies that it is â€Å"not intended to compensate or evoke future accomplishment, yet rather to communicate my certified savor the experience of the fulfillment he feels at having put forth a valiant effort. † Argues' central matter is that prizes cause us to dismiss our excellencies, leaving us â€Å"incapable of feeling a certifiable feeling of internal harmony. † In the exposition, Studies Find Reward Often No Motivator,† Life Cohn, a Cambridge, MA essayist, clarifies that numerous individuals accept that â€Å"rewards advance better execution. Cohn clarifies that therapists have â€Å"been finding that prizes can bring down execution levels, particularly when the presentation includes imagination. † â€Å"[T]he sense that something merits accomplishing for its own sake†¦ Declines when somebody is compensated for doing it† (Cohn). Cohn said that when he considered a gathering of little youngsters that were remunerated for drawing, they turned out to be more averse to draw without anyone else than that of kids who might draw since they delighted in it.Cohn clarifies two reasons why prizes hurt execution: first, â€Å"rewards urge individuals to concentrate barely on an undertaking, to do it as fast as could reasonably be expected and to take not many risks;† second, â€Å"people come to consider themselves to be being constrained by the prize. † Evans neglects to understand the distinction Detente reward Ana grant. A prize Is â€Å"something glen consequently Tort something done† and an honor is â€Å"given after be

Business Comparative Ethics Responsibility -Myassignmenthelp.Com

Question: Talk About The Business Comparative Ethics Responsibility? Answer: Introducation Data gathering methods looking like those of Rajaratnam are as yet polished on Wall Street. Any business objective or expectation is to bring in cash. As much as insider exchanging is unlawful, individuals will in general overlook that and exclusively center around its preferred position with regards to producing brisk cash (Akwera, 2010, p. 178-179). In any case, nobody needs to be indicted for insider exchanging, so individuals have gotten progressively cautious and search for approaches to camouflage it in order to keep away from the punishments related with the demonstration. News about charges against Rajaratnam of Galleon Group concerning insider exchanging created jokes on Wall Street. The helpless fund experts are circuit repairmen; because of their basic errand of seeing whether telephones or landlines are being followed by the FBI. Brooklyn Bridge region was the place customary insider exchanging used to occur. Ivan Boesky, a budgetary official, was indicted during the 1980s for trading data that was not accessible to people in general face to face. As the truism goes, there is some fact that prowls in bits of gossip or jokes. A ton of gossipy tidbits have been doing adjusts about how individuals profit by Wall Street through insider exchanging clear their monstrous gathering of riches (Granhag, Vrij Meissner, 2014, p. 815-816). Barton Biggs, a tactician veteran speculation, portrays the tasks embraced by a support investments in his Hedge Hogging that was distributed in 2006. In a specific part known as Divine Intervention or Inside Information? he portrays a specific stockbrokers story, Judson Thomas, on how he has the understanding of realizing tomorrows showcase slants today henceforth turning into a big name. A few media articles contended that examiners will have it hard demonstrating Rajaratnam and the others with comparable charges liable. They contend that it is difficult to separate between data assembling that is lawful and unlawful information sourcing that isn't to be uncovered. In any case, morals was penetrated since Rajaratnam utilized data that was not accessible to the general population in planned profit. Lion's share of MBA programs demand that understudies take a morals course, where instances of unlawful insider exchanging are instructed in detail. In like manner, all Chartered Financial Analysts, including various who are working for Wall Street, are relied upon to breeze through a test on morals (Fuld, 1995, p.10). It is normal that dominant part of the understudies didn't take their morals course with the reality required. Be that as it may, the coaches assumed their job of illuminating them regarding the dos and donts of inside data and the normal outcomes on the off chance that one penetrated the law. Additionally, Rajaratnams reserves that are enrolled with the Securities and Exchange Commission (SEO) are relied upon to have sets of accepted rules where representatives vow to abstain from exchanging on inside data. Achievement and character It is difficult to comprehend why skilled and keen individuals who can without much of a stretch procure riches through moral methods, take part in unlawful acts like illicit insider exchanging now and again for moderately little gains. It could be voracity for cash or the way that they accept that they are too savvy to even think about being gotten (Bull by the horn, 2013, p. 50). The way that they can employ prestigious legal advisors and controllers makes those engaged with exchanging data wrongfully accept that they can maintain a strategic distance from lawful examination. Chiefs additionally accept that regardless of whether their organizations pull in examinations from the FBI and SEC, an individual examiner would be found to have followed up on their own understanding without including the director. All things considered, people need to profit by offering counseling administrations without sharing the cash out. David Swensen, in his message through the Financial Times (October 10, 2009), says that character and nature of an individual are generally significant. Swensen, who is running Yales $16 billion enrichments, takes a gander at singular execution record when employing reserve chiefs. Alluding to Wall Street, is it simple to sell out ones character utilizing their past? Swensen kidded about meeting ones secondary teacher before utilizing them. Warren Buffet, who is the CEO of Berkshire and an extremely fruitful financial specialist, discusses the decision of character and how it can make one effective or come up short, during his Wharton discourse in 1999. He further said that shaping satisfactory propensities incorporates creating honesty and reliability (Bar-Isaac, Caruana Cunat, 2012, p. 162-185). Individuals who stray from the correct propensities show up on Wall Street and may sparkle at first, however toward the end, they fall, which doesnt need to occur. Smorgasbord demands that vitality, trustworthiness, and knowledge are altogether basic to progress. Financial specialists to look for Red Flags It is extremely difficult for speculators to sell out the organizations engaged with insider exchanging in light of the fact that an organization can't simply affirm to rehearse the unlawful data gathering strategy. It is anyway significant for controllers to look out for any dubious dealings inside financial specialist organizations like creation the anomalous gigantic measure of cash and unexpected changes with respect to purchasing or selling stock. Besides, representatives ought to be altogether cautioned of the critical outcomes related with insider exchanging. Rajaratnams case gives some warnings, particularly that of 2005 where his organization paid $800,000 as fine for ill-advised benefit obtaining in shorting stocks, to SEC. The fine causes a stir on the determination of speculators who put billions in Galleon, notwithstanding getting the SEC occurrence was uncovered (Rajaratnam, 2016, p. 183-210). Speculators and controllers will most likely be unable to 100% tell the believability of an organization, yet it is essential to consistently be watching out for warnings. Any inappropriate movement or unusual venture additions ought to get speculators running. At the point when speculators stay away from organizations that don't look or sound dependable, illicit insider exchanging will decrease on the grounds that money related investigators require the same number of financial specialists as they can get, to develop. News reports demonstrate that more individuals are probably going to be accused of unlawful insider exchanging. Examiners have strived for however much jail sentence for criminals as could reasonably be expected. The need to keep up ones notoriety and the idea of going through years in prison ought to demoralize individuals from pursuing for brisk cash through unlawful methods, for example, insider exchanging (Tao, Zhou, Lau Li, 2013, p.e4). Perhaps at that point, sightseers may get space under Brooklyn Bridge from Wall Street to Chinatown in New York. References List Akwera, G. (2010). The Wall Street Journal Guide to Information Graphics The Dos and Don'ts of Presenting Data, Facts, and Figures. Data Design Journal, 18(2), pp.178-179. Bar-Isaac, H., Caruana, G., and Cuat, V. (2012). Data Gathering Externalities for a Multi-Attribute Good. The Journal of Industrial Economics, 60(1), pp.162-185. Bull by the horns: battling to spare Main Street from Wall Street, and Wall Street from itself.(2013). Decision Reviews Online, 50(07), pp.50-3952-50-3952. Fuld, L. (1995). The new contender knowledge. New York: J. Wiley. Granhag, P., Vrij, A. furthermore, Meissner, C. (2014). Data Gathering in Law Enforcement and Intelligence Settings: Advancing Theory and Practice. Applied Cognitive Psychology, 28(6), pp.815-816. Rajaratnam, B., Rajaratnam, K. furthermore, Rajaratnam, M. (2016). A Theoretical Model for the Term Structure of Corporate Credit dependent on Competitive Advantage. European Financial Management, 23(2), pp.183-210. Rajaratnam, M., Rajaratnam, B. furthermore, Rajaratnam, K. (2012). Battering Mr. Market: Valuing Equity Capital of Businesses by Long-Term Value-Investors. SSRN Electronic Journal. Tao, X., Zhou, X., Lau, C. furthermore, Li, Y. (2013). Customized Information Gathering and Recommender Systems: Techniques and Trends. ICST Transactions on Scalable Information Systems, 13(1), p.e4.

E-Commerce Merchant Server Software Functionality And High Cost Of Essay

Internet business Merchant Server Software Functionality And High Cost Of Websites Maintenance - Essay Example Internet business bundles are proposed to give the usefulness of time and cash sparing. In any case, the customization of sites cost a high sum. An E-Commerce suit is just solid and strong in functionalities when it bolsters the distinctive plans of action, revealing framework and visual administration apparatuses. Moreover, the product bundles additionally handle the immediate installment exchange from clients or through the installment passage. Merchant’s server programming handles the touchy data through a server attachment secure layer (SSL) or advanced testaments (Srikanth and Dhanapal 2012). Vendor Server Software is the fundamental segment of the framework that associates the web server for the request satisfaction, stock and different frameworks in the workplaces. Principle elements of the shipper server programming incorporate the handling of the installment, and trade basic data like installment approval, charge, dispatching, invoicing, and installment approval. Diff erent functionalities of a vendor server are the database questioning, website page arrangement in a continuous, client profiling, and focusing of the substance dependent on the user’s intrigue and history. There are many open source programming, which give the usefulness as a Merchant Server. Security is the need based necessity for each business visionary in the market. Purchasers require the classification for exchanges by means of the Visas. Customers are stressed over deceitful methods for counterfeit business visionaries. Security safeguards can spare the purchasers from a major loss of cash and protect the business for what's to come. By selection of false strategies, one can confront the question from clients and fierceness of the organizations giving the Visas. A safe shopping basket framework gives the fundamental joining of installment exchanges. Both, open source and authorized respectability programming are accessible in the market (Richmond 2012). A shopping bas ket is inserted with the charge card check. In any case, an outsider administrations like eBay or Etsy might be accomplished for security of installment handling. PayPal is another outsider, which charges an insignificant expense and gives the safe in and out exchanges for clients (Lagorio 2010). For what reason is a site so expensive to keep up? Building a site likewise requires its support. Standard updates and upkeep of a site prompts the additional expense. An organization may cut the costs by evacuating the middle people. Upkeep of a site requires the well gifted staff and prepared individuals. An organization dispatches the business by means of the site yet there are no enough individuals who visit the site and buy items. Site advancement and support are the basic factors so as to pull in the pieces of the pie and make faithful clients. Site support incorporates every one of those exercises, which are vital for the operational honesty of a site. The expense of keeping the site operational and current relies upon the multifaceted nature and size of the site. An all around structured requires a significant expense of upkeep since it requires successful updates (Avila-Weil and Regan 2007). Another factor that decides the upkeep cost of a site incorporates that how often includes require to be refreshed. An entrepreneur appraises the length of the time required for refreshing the highlights. A static site should be refreshed week after week or month to month that requires less expense than support of the intuitive item list. Nature of business additionally impacts the upkeep cost of a site. For instance, a web based business site requires

Social Service Program :: essays research papers

Outline YPSS must build up a technique to utilize the state-financed award of $100,000. Three recommendations for the utilization of these assets have been drafted. Each venture is separated by prerequisites, advantages, and expenses. The data was accumulated through research of network wants and assessment of the attainability of these wants. Projects of comparative sanctuaries were likewise analyzed to decide the surmised expenses and advantages of each venture. This report presents the subtleties of the recommendations alongside taking a gander at what the nearby network wishes to see actualized. The YPSS board of trustees can utilize this report to figure out which of these tasks is to the greatest advantage of YPSS and the young people that YPSS serves. Emergency HOTLINE PROJECT YPSS has been thinking about this undertaking for around year and a half. Up to this point, YPSS didn't have the financing expected to actualize such an undertaking. The undertaking costs an aggregate of $78,000. Following is a breakdown of the complete expense, alongside the beginning up costs continuous subsidizing will be required. Salaries               $36,000     Training/Recruitment  â â â â â â â â â â â â â â $ 8,000 Specialized Services          $14,000     Miscellaneous                    $ 5,000 Special Campaign     $15,000     Total                         $78,000 The program includes the set-up of two cost free phone lines in an as of now empty reserved alcove office in our primary office. Preparing of three new low maintenance representatives would be essential. These new workers would be liable for enrolling and preparing volunteers from the nearby network to work the emergency lines. The hotline will be open 24 hours per day, and would be utilized essentially by adolescents over the state. Any individual in any emergency (for example potential wanderers, misuse casualties, and so on.) will approach the hotline. Usage of the undertaking would take around 6 †8 months. This time is what is required for the undertaking to get off the ground. This incorporates the employing, preparing, enrollment of volunteers, and so on. Any unmistakable outcomes would in all probability not be seen for 12 †15 months, or more. The undertaking is a characteristic advance past the two current runaway safe houses and the addictions recuperation program. These projects have been amazingly effective so far, and the hotline would add an extra side to YPSS that would profit everybody. Increments TO RUNAWAY SHELTER #1 This is a task that has been proposed by the advising staff at youth cover #1 (called â€Å"Moore House†) inside the most recent three months. The undertaking costs about $95,000. Following is a breakdown of the absolute expense. Likewise, the main proceeding with expenses would keep up the compensation of the full-time night advocate. Compensations/Training          $24,000     Miscellaneous                    $ 3,000

Johnston, Joseph Eggleston

Johnston, Joseph Eggleston Johnston, Joseph Eggleston, 1807â€"91, Confederate general, b. Prince Edward co., Va., grad. West Point, 1829. He served against the Seminole in Florida and with distinction under Winfield Scott in the Mexican War. Johnston was quartermaster general with the rank of brigadier general when he resigned (Apr., 1861) to fight for the Confederacy. In May he was made a brigadier general and assigned to command at Harpers Ferry. He evaded the Union army under Gen. Robert Patterson and marched to the aid of General Beauregard at Bull Run , where his part in the Confederate victory won him a generalcy and the command of the Army of Northern Virginia (July). Johnston opposed General McClellan in the Peninsular campaign until he was wounded at Fair Oaks in May, 1862. Upon resuming service in November, he was assigned to command the Dept. of the West. Although it seems certain that President Davis intended him to give orders to John Clifford Pemberton at Vicksburg and Braxton Bragg in Te nnessee, Johnston chose to interpret his position as merely nominal. When he finally did take command in the Vicksburg campaign , it was too late to save Pemberton. Johnston, placed in command of the Army of the Tennessee (Dec., 1863), adopted the policy of strategic retreat against William Tecumseh Sherman in the Atlanta campaign â€"a policy that did not suit Davis, who appointed John Bell Hood to succeed him. He was restored to command in Feb., 1865, by Lee, now commander in chief. He obstructed General Sherman's advance through North Carolina, but upon hearing of Lee's surrender to General Grant, he capitulated to Sherman on Apr. 26. After the war Johnston served (1879â€"81) in the House of Representatives from Richmond, Va., and by appointment of President Cleveland, was (1885â€"91) federal commissioner of railroads. Cautious as he was, Johnston was not a brilliant offensive commander but was probably the peer of Lee in defensive generalship. Davis's hostility to Johnston was widely known and seriously disrupted Confederate military organization. See Johnston's Narrative of Military Operations (1874; new ed. 1959, repr. 1969). The Columbia Electronic Encyclopedia, 6th ed. Copyright © 2012, Columbia University Press. All rights reserved. See more Encyclopedia articles on: U.S. History: Biographies

Auditing Functions Coursework Writing Assignment - 2475 Words

Auditing Functions Coursework Writing Assignment (Coursework Sample) Content: Title: ACC7070 Auditing Assurance ServicesName of the course:Institution affiliation:Question 1 GreenBrown Ltd.(a) Accuracy of the Audit procedure to ensure the summary of the property, plant and equipment is established.Before undertaking the audit of property, plant and equipment (PPE), the Auditor has managed to procure the Audit Report for the previous year which has highlighted numerous wrong entries in regards to PPE. The Auditor must first establish how these errors had occur and if they have been repeated again in this audit year's financial report.In order to do this well, the Auditor will call for a pre Audit meeting with the senior management. During this meeting, he will query how internal controls related to PPE are working. He will also invite the management to volunteer towards the identification of any risks inherent. e.g. for control procedures, entities objectives and strategies, incentive policies, query how the firm had set up its depreciations po licy, etc. During this meeting, the Auditor will take notes to identify areas which need further sampling or stringent audit procedure. He will further make physical observation and inspection of the company's offices and production facilities to verify the details of the meeting.Reviewing the Financial Statement, the Auditor will establish what constitute Property, Plant and Equipment. PPEs normally are high-value assets used to generate goods and services but are not meant for sale in the normal course of business. PPE are of high values especially for the manufacturing companies. Further their turnovers are much slower than those of current assets. In monetary terms, PPE values are much higher per unit item. To identify them, they are recorded only once in the Financial statements.In order to ensure that the Audit procedure take care of all PPE, the Auditor will undertake the following.Control over expenditure incurred on PPE acquired. He will review the capital budgeting of the firm to evaluate the effectiveness of their controls and compare actual expenses against budgeted figures. He will check to ensure capital expenditure are not above authorized amounts and also distinguish between capital and revenue expenses in regards to a specific asset.Accounting and usage controls. The Auditor will check the ownership document for each category of capital expenditure. He will check to ensure that the fixed assets have been procured using the laid down procedure for asset acquisition and disposal.Information controls. The Auditor will confirm what information are available regarding calculation and allocation of depreciation, recording disposal and retirement of assets, insurance cover, controls on repairs and maintenance and the establishment of useful life of assets.Safeguarding of assets. The controls should be in place to guard against loss and damage of any asset. The Audit should be keen to assess the mechanism set to make good any such incidences, for exam ple by securing adequate insurance covers against such damages, and are in place. Further additional controls assigning the responsible of certain assets to traceable employees and clear statement of the consequences and liability for any such mischievous actions on assets, must be verified.Once these are established, the audit may suggest to the management or articulate in his Audit Report weaknesses noted and the propose strengthening of weaknesses to ensure that these loopholes are sealed.(b) Audit procedure to ensure all items of a capital expenditure are included in addition for the years and no revenue expenditure has been capitalisedHere the Auditor will categorise all Capital expenses (at the beginning of the year, additions during the year, disposal during the year and depreciation charges) to compute the end year capital expenses. Further he will classify all revenue expenses and list them down.Generally, capital expenses are those that used to acquire fixed assets, making additional acquisition of the existing fixed assets, increasing earning capacity of the business, reducing the cost of production and acquiring a benefit of a long-term nature of valuable right. Some expenses, though of revenue nature, used in creating an asset or adding its value for achieving higher productivity, can also be termed as capital expenses. These include materials and wages used in the installation of a new plant, transport expenses used in the transportation of the new equipment from the port to its factory location and also legal fees charged for the transfer for industrial land/premises.The Auditor will check the Fixed Assets value at the beginning of the accounting year. He will then check for any additions to the Fixed Asset during the year under audit. Additional assets are those that have been acquired by the entity during the current accounting period. These new assets acquisitions/ additions are normally recorded in the Assets register. The Auditor will veri fy that those assets are available and that they have been procured in accordance with the procurement procedures set. Since they are new, the auditor will verify their value at acquisition time. He can do this by making a quick check reference on assets of similar nature in the market from a reputable stockist to confirm that they were acquired at the prevailing market prices. Once he has established the ex-factory price, he may investigate other expenses build up to transport, install and test the machinery in their new locations. This exercise will enable the Audit come up with the actual value of the asset. Once these are determined, and since asset acquisition are normally a well planned activity, normally discussed, sanction and authorised by the top management, he may request from the management to confirm that the new assets were actually required to increase productivity and or replace retired asset. Further he will check that they are recorded in the Balance sheet and Prof it Loss Accounts.Revenue Expenses include expenditure whose rewards will be reaped within a year or less. They are used to keep organisation operating, purchases and movement costs. They include such expenses like cost of raw materials, salaries and wages, advertisements, power and electricity, rent, insurances, interest on borrowing, repairs and renewals of fixed assets, etc.The Auditor will duly check that the Capital Expenses nd categorises as such and that the Revenue Expenses are also recorded properly. All capital expense will be noted under the sub title capital expenses and all Revenue Expenses will be recorded under the Revenue Expenses of the Profit and Loss Accounts and also those they are counter recorded in their respective capital Accounts and Revenue Accounts respectively.(c) Audit procedure to ensure the depreciation rates are calculated appropriatelyDepreciation is defined as a measure of the wearing out, consumption or exhaustion of value of an asset arising out o f usage, time lag, obsolesce and technological changes.Depreciation is used to keep the capital intact, ascertain the fixed assets cost accurately, and charge initial cost against earnings generated by a fixed asset and to prepare a true and fair statement in regards to the Fixed Assets.The Auditors meeting with the management will establish their policy towards depreciation of assets. From the previous Audit Report, it is apparent that the depreciation charges for each category of assets are low. The Auditor will test check the calculation of depreciation and the total depreciation arrived. He will then compared this value to that of the previous two years. Here he could check his depreciation for the years ended June 2015 with the last two years and get percentage change. In assessing the depreciation charges applied, he will consider the useful life of each asset under evaluation. Here he could perform different depreciation rates for different components within an asset, depend ing on their estimated usefulness.Reviewing the depreciation method used for an asset valuation at the end of each year will confirm if the charge are equivalent to useful life of the mentioned Fixed Asset. Any change in depreciation method must be investigated and treated as a change in accounting valuation.In case assets are under construction, they must not be depreciated until such time that they have been correctly values and put into service.The residual value of each asset is also important in the establishment of the depreciationThe Auditor must establish that the depreciation values are correctly recorded in the Profit and Loss Accounts and also in the Balance Sheet.Each of the depreciation values must be correctly set and used for the valuation of the different categories of the assets. Straight line method is used where the value of the asset is determined less the salvage value then the remaining value is divided by the useful period during which the asset will be utili sed in productive activities.In case where the depreciation rates are low, a generally acceptable depreciation rates issued by major accounting bodies can be recommended for usage. WEAKNESS IMPROVEMENT 1 Taking stock procedure. Stock taking should be taken under a strict supervision. In this case, even the supervisor was present in the stock take exercise. Therefore, there was no body to supervise the entire activity To improve the system of stock take, a supervisor is required to coordinate and control the stock taking events. He should not participate in stock take but do sampling and verification exercise to confirm an airtight process is followed. he supervisor should have been engaged in checking that the entries are going on well and also undertake sampling to confirm accuracy of the stock entries from the staff, especially for high value stocks ...

Environmental Scanning - 1483 Words

Environment Analysis: Creative Confections I ve always liked to be adventurous with food, especially desserts, said Lavonne Temple, founder of Creative Confections (CC), a small and emerging specialty bakery in Jacksonville, Florida. Starting with cake and candy recipe experimentation in 2002, Temple developed a tidy little business selling scrumptious specialty cakes and candies from a home-based operation. Increasing demand for Temple s upscale homemade confections recently poised CC on the brink of major expansion. In the next decade, CC can expect to encounter changing trends within the baking industry, each impacting the company s long-term environmental objectives in remote, industry, and operational contexts. Remote†¦show more content†¦Augustine, and Fernandina. Marketing innovation Ââ€" Seeking future market differentiation via a unique kiosk-fresh operational format is an intriguing approach. The kiosk plan involves baking standard cakes in a self-contained, multi-purpose program in a maximum of 100 square feet of production/sales space, installed in shopping malls and other retail outlets that wish to profit from high-margin, fresh-from-the oven impulse food products (CAIMA, 2003). Strategic objective: Eventually acquire kiosk-fresh partnering opportunities with The Avenues, St. Johns Square, and Orange Park Mall. The tantalizing aroma of a freshly-baked cake, prepared delectably in full view of customers, will communicate an image of quality, freshness, and better taste, giving CC a chance to network for corporate and private orders (CAIMA). Operations environment Corporate contacts Ââ€" Tapping into the corporate gift market is a lucrative operational trend, suggested to continue in the future (Retail Bakers Association). Local business behemoths, such as Blue Cross-Blue Shield, CSX Transportation, and Vistakon, confirm this trend, as each send upscale food and gift items to clients as appreciation gifts (Personal communication, entity HR departments, 2005). Intriguing corporate baking opportunities also beckon CC to contract in the future with the Jacksonville Jaguars, ATP Tennis Tour, and theShow MoreRelatedEnvironmental Scanning1136 Words   |  5 PagesEnvironmental Scanning To assure the success of a business over a long period of time the business must be able to conduct regular analysis of their success. They must be able to determine where they are today and have a goal of where they would like to see themselves 5-10 years down the road. In order to conduct a true analysis of the company, one must complete an environmental scan of their organization. Thus scanning for events, trends, issues and expectations that they may be faced with in theRead MoreEnvironmental Scanning1926 Words   |  8 Pages   ENVIRONMENTAL SCANNING Environmental  scanning  is  a  process  of  gathering,  analyzing,  and  dispensinginformation for tactical or strategic purposes. The environmental scanning processentails  obtaining  both  factual  and  subjective  information  on  the  businessenvironments  in  which  a  company  is  operating  or  considering  entering.Environmental scanning is the process in which a firm continually collects andevaluates information about its external environment. There are six  main categoriesof environmentalRead MoreEnvironmental Scanning and Aspects’2062 Words   |  9 PagesWhat is environmental scanning? Environmental scanning is the communication of external information about facts that could influence an organization on its’ strategic decision-making process. 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A SWOTT is determining the strengths, the weaknesses, the opportunities, the threats, and the trends of the organization. Starbucks is a coffee shop that sets out to be different from the competitors. The company doesRead MoreEnvironmental Scanning System for a Hotel1548 Words   |  7 PagesDEPARTMENT OF HOSPITALITY MANAGEMENT AN ESSAY ON Steps to Establish Environmental Scanning System For a Hotel Identify the steps you would take to establish an environmental scanning system for a Hotel business and critically evaluate the process as an aid to effective strategic management Present business scenario across the world is very complex and unpredictable. The globalisation, changes in demographics and technological advancements and political changes influence the business a greatRead MoreAnalysis Of Accor Hotels : Company Profile947 Words   |  4 Pagesthe most widely recognized approach for considering the external business environment (Gupta, 2013). PESTLE analysis stands for Political, Economic, Social, and Technological, Legal and environmental analysis and describe a framework of macro environmental factors utilized as a part of the environmental scanning component of strategic management. Generally, all the PESTLE factors might not important for all types of industry its depends up industry nature or size. This PESTLE analysis is based onRead MoreEnvironmental Analysis : An Organization And Evaluating The Level Of Threat Or Opportunity They Present Essay2769 Words   |  12 PagesEnvironmental Analysis Environmental analysis is a process for identifying all external and internal elements that can affect the performance of the organization and evaluating the level of threat or opportunity they present. Opportunity and threat assessments are then incorporated into decision making process in order to better align strategies with the organizations environment (Investor Words, 2015). 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The Bible And Its Influence On My Life - 924 Words

I haven’t read very many books in my life, so the selection to choose from to find one that changed my life is very slim. Among those books is the Bible and none of the others have had anywhere near the impact this one has had on me. By reading the Bible, it caused me to have a better life by strengthening my relationship and connection with God. Growing up I always lived in a religious household. We always prayed before we ate, prayed before we went to bed, and always went to church on Sunday and Wednesday night. While I never questioned these actions and never tried to rebel against them, I still didn’t understand the importance of them either. I was merely walking in my parents footsteps, doing what my parents told me, singing along to the children’s songs in Sunday school, gave a tithing of my allowance every Sunday, but my life was void of the real meanings of my actions. This went on for years. Because I had not yet read through the Bible to understand why these actions had any meaning, they were just things I did all the time and I thought that was normal and that was what it meant to be a Christian. I always knew about the bible, it would be very hard not to when you live in a Christian household and not to mention my dad being the Senior Pastor at my church. These going through the motions continued into my teen years and being a typical teenager, I start to question why I was doing the things I would do. During all the questions I asked I started to drift awayShow MoreRelatedMy Worldview935 Words   |  4 PagesMy Worldview Throughout this course I have learned of many different worldviews. Through learning of these different worldviews, I have learned that I have a strong Christian worldview. I do understand that it is very easy to let the other worldviews influence your own worldview. There are many elements of my worldview that ensure me that I do have a Christian worldview. These elements are I believe that the Bible is God’s word, I believe that God is our creator, I believe we are not perfect beingsRead MoreReading Is The Way Up And Out And Into A Better Life For These Poor Children902 Words   |  4 Pagesnot social, which makes no sense because in philosophy reading is a key to understanding a certain subject matter. One will not go anywhere in life if reading is not there. Children in rural or third world countries would love to learn to read and write. It is one of mankind’s biggest challenges. The ability to read is the way up and out and into a better life for these poor chil dren. Reading allows the mind to open up to new ideas or thoughts that other activities cannot match, especially watchingRead MorePersonal Interpretation Of The Bible868 Words   |  4 Pages In my opinion, personal interpretation of the Bible is a crucial aspect of having a meaningful relationship with God. Our individual interpretations are different because our relationships with God are all different. Part of our fellowship as Christians is being able to learn from each other, and that would be impossible if we all thought and understood God in exactly the same way. These different interpretations of the Bible allow us to grow in our beliefs, and creates more meaningful communitiesRead MoreWorldview As A Person s Perception Of Life And Perspective Of The World1615 Words   |  7 PagesChristian Worldview Rachel Rotolo Liberty University  Table of Contents Part I 3 Part II 3 Part III 6 References 8 Part I A worldview is often defined as a person’s perception of life and perspective of the world. A worldview involves more than how a person interprets life, but it also involves a person’s philosophy of life, and a person’s decision-making (Gutierrez Weider, 2013). Gutierrez and Weider describe a worldview as the lenses that one looks through to see the world, and that what a personRead MoreThe Bible : The Testament And The New Testament1425 Words   |  6 Pages The Bible is a collection of stories and teachings made up of two parts, the Old Testament and the New Testament, as well as the Pentateuch or the first five books of the Bible. 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There are many times that I agree with the statement that â€Å"knowledge is nothing more than the systematic organization of facts.† Facts are, as Eugenie Carol Scott states in her bookRead MoreDefinition Essay : My Worldview1619 Words   |  7 PagesDefine my worldview. First I will explain what is a worldview. A worldview is known as a framework from which we view reality and make sense of life and the world. Worldview is basic on ideology, philosophy, theology, movement, or religion that provides an overreaching approach to understanding God, the world and man’s relations to God and the world. My worldview I’m a Christianity. According to James N Anderson 2014 What’s your worldview? â€Å"Christianity is the largest religion in the world

Descartes’ Ultimate Purpose of the Meditations Essay

Descartes’ Ultimate Purpose of the Meditations My initial approach to Renà © Descartes, in Meditations on First Philosophy, views the third meditation’s attempts to prove the existence of God as a way of establishing a foundation for the existence of truth, falsity, corporeal things and eventually the establishment of the sciences. When viewed in this light, Descartes is accused of drawing himself into a ‘Cartesian circle,’ ultimately forcing this cosmological proof of God to defy Cartesian method, thus precipitating the failure of the third, fourth, fifth and sixth meditations. This approach to the meditations, in the order with which they are presented, allows me to state that a proof of the existence of God cannot hold†¦show more content†¦In my research, I have not found any critical analysis of Descartes’ meditations that cite the source of this circularity to be anything but the issue of clear and distinct perceptions. From the start of the third meditation, Descartes consults his per ceptions, â€Å"So now I seem to be able to lay it down as a general rule that whatever I perceive very clearly and distinctly is true† (Descartes: 24). Descartes does acknowledge, however, that his perceptions have been wrong in the past: â€Å"through habitual belief I thought I perceived clearly, although I did not in fact do so† (Descartes: 25). This establishment of doubting that which seems obvious is the mission of the first meditation where Descartes outlines his method: Cartesian doubt. Yet, due to the conclusion of â€Å"cogito ergo sum† from the second meditation, â€Å"let whoever can do so deceive me, he will never bring it about that I am nothing† (Descartes: 25). Furthering his reasoning of the clear and distinct perception of his own existence, Descartes writes that not even a deceiver could bring about a falsity that would produce â€Å"a manifest contradiction† (Descartes: 25). It is when Descartes proclaims the mission of th is third meditation that a circularity arises: â€Å"I must examine whether there is a God, and, if there is, whether he can be a deceiver. For if I do not know this, it seems that I can never be quite certain about anything elseShow MoreRelatedThe Cartesian Circle is Wrong1586 Words   |  7 PagesRene Descartes meditations on the existence of God are very profound, thought-provoking, and engaging. From the meditations focused specifically on the existence of God, Descartes uses the argument that based on his clear and distinct perception that cannot be treated with doubt, God does exist. In the beginning of the third meditation, Descartes proclaims that he is certain he is a thinking thing based on his clear and distinct perception, and he couldn’t be certain unless all clear and distinctRead MoreDescartes : Synopsis Of Meditations 1987 Words   |  4 Pages Descartes: Synopsis of meditations 1, 2, 3 (p530-546) In what follows, I will summarize and come up with some explications to the first three meditations covered by Descartes. The first deals with the method of doubt, the second deals with the human mind and body, and finally the third with the existence of God. I will summarize these parts separately, in that order. In the first meditation, the meditator, who’s Descartes, introduces us with â€Å"the method of doubt†. WhatRead MoreThe Second Meditation Essay845 Words   |  4 PagesThe Second Meditation The first precept was never to accept a thing as true until I knew it as such without a single doubt. --Renà © Descartes Le Discours de la Mà ©thode, I In the First Meditation, Descartes invites us to think skeptically. He entices us with familiar occasions of error, such as how the size of a distant tower can be mistaken. Next, an even more profound reflection on how dreams and reality are indistinguishable provides suitable justification to abandon all that he previouslyRead MoreEssay about Descartes discourse on method931 Words   |  4 Pages Understanding Descartes’ Method of Doubt Clear your mind, if you will, of everything you have ever seen or known to be true. To begin understanding Rene Descartes’ method of doubt, you need to suspend all prejudice and prior judgments and start with a clean slate â€Å"for the purpose of discovering some ultimate truth on which to base all thought.† (Kolak, Pg.225). Discouraged with much skepticism from his own beliefs, Descartes was embarrassed of his own ignorance. He set out to try and accomplishRead MoreDescartes Discourse on Method931 Words   |  4 PagesUnderstanding Descartes Method of Doubt Clear your mind, if you will, of everything you have ever seen or known to be true. To begin understanding Rene Descartes method of doubt, you need to suspend all prejudice and prior judgments and start with a clean slate for the purpose of discovering some ultimate truth on which to base all thought. (Kolak, Pg.225). Discouraged with much skepticism from his own beliefs, Descartes was embarrassed of his own ignorance. He set out to try and accomplishRead MoreThe Matrix, Descartes First Meditation, And Plato s The Allegory Of The Cave909 Words   |  4 Pagesare common questions that everyone asks sometime in their lives. These questions date back since man was made. Nobody knows 100% what happens to us when we die, or what our purpose is in life. Humans have a natural instinct to raise questions to material that we are uncertain of. The movie The Matrix, Descartes First Meditation, and Plato’s The Allegory of the Cave all raise different aspects to questions such as do I exist, what is reality, and how do I know? In The Allegory of the Cave, SocratesRead MoreThe Dream Inside Of A Dream By Christopher Nolan1683 Words   |  7 PagesFinal Paper: Descartes The possibility of having a dream inside of a dream is an idea that has been discussed far and wide. However, before Inception came out in 2010 by director Christopher Nolan, many people in the modern world may not have ever considered this idea. Nonetheless, this idea of â€Å"a dream inside a dream† has been around since 1640, when Rene Descartes published Meditations. In Inception, Christopher Nolan uses Descartes ideas to enhance the storyline of his film. In this paperRead MoreThe Existence Of Beliefs Beyond Doubt Essay2214 Words   |  9 PagesRenà © Descartes set out in his writing of Meditations on First Philosophy to prove the existence of beliefs beyond doubt. He begins his first meditation by casting all things into doubt, claiming that there is no reason to believe that anything exists at all, including the external world, God, and even his own being. Descartes believes that anything which cannot be cast into doubt must certainly be true, and then goes on to i ntroduce an argument which attempts to prove the existence of God. ThoughRead MoreDescartes And The Fourth Meditation Essay1742 Words   |  7 PagesAt the beginning of the fourth meditation Descartes has developed three main certainties: 1) God exists. The understanding that God exists, comes from the intellect and not from the senses or the imagination therefore God exists 2) God is not a deceiver because deceiving is a sign of weakness or malice and because God is perfect he would not be allowed to do things of such evil nature. And 3) if God created him, God is responsible for his judgment, and so his ability to judge must be sound; so longRead MoreThe Existence of God: According to Descartes Essays1758 Words   |  8 Pages Once Descartes has proved his existence by way of the Cogito argument, and has determined what it is that belongs to his essence of being a thinking thing, he must move to examining questions about the world around him. However, before doing this, he thinks it better to examine the question of the existence of God. If he can prove that he was created by a perfectly benevolent creator, then his innate ideas must carry some semblance of truth, as God is not a deceiver and has placed these ideas

Confucianism, Daoism, And Legalism - 1688 Words

Confucianism, Daoism, and Legalism, are three Chinese ideologies in Classic China that held influence on how society should be, how to achieve order and what made government strong. Anyone that was a practitioner of these three philosophies would have had no idea how the Roman Republic or Empire worked in those regards. It would not be surprising if a Confucian, a Daoist and a Legalist had praise and dislike for how Rome was ran. A Confucian who might look upon the Roman society and government with most disdain and little praise. Confucianism stressed the values of ancestor worship, love for humanity and obedience for family and elders. Romans more or less gravitated to conquering land to expand the Republic or the Empire; because of†¦show more content†¦That shaped a man’s inability to hold intelligence and that they are a lower man doomed to be selfish in the eyes to Confucianists. The Romans form of governments passed from the primary rule of the Senate in the Repu blic then to the rule of the Emperor in the age of the Empire. The Republic was an oligarchy meaning that only the top elite held positions of power, the patricians. Subsequently, the plebeians, the common peoples of Rome, after much fight, got a place in government known as the Assembly. They were able to make decisions on behalf of the common peoples and sort out local debuts. After the fall of the Republic, the Empire took control and the Emperor took most of the power away from the Senate. Confucianists viewed a ruler had to be kind but firm. A ruler should have the intellect of a scholar and needs to think people other than himself. Therefore, a ruler should not think of himself, or be doomed to be a lower man. In a Confucianist eyes, most to all the Roman emperors and Senate members would be seen as selfish and not honorable for not thinking of the plebeians . However, they would applaud the inclusion of the Plebeian Assembly, having the common people into governmental posit ions, specifically because a bright mind could be within the Assembly and could further the power of it. However, the Confucianists would not be pleased to learn that not all bright minds in Rome got anShow MoreRelatedConfucianism, Daoism, and Legalism976 Words   |  4 Pagesvariety of methods – Confucianism, Daoism, and Legalism to name a few. Each philosophy had its own set of rules of how people should act both in public and privately. The overall goal of each philosophy was to set a standard of acceptable living that would ensure harmony and success for the society. However, each was different and thus had different results. The best way for the people of China to succeed in a harmonious, respectable society occurred when both Confucianism and Legalism were combined. Read MoreConfucianism, Daoism, and Legalism Essay1175 Words   |  5 Pagesmatters of China. 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Gangs in Our Society Free Essays

string(34) " they have no choice but to join\." Running head: GANGS: THE EFFECT ON SOCIETY 1 Gangs: The Effect on Society 2 Abstract Crime is a growing problem in cities around the United States. A big part of this problem can be attributed to gangs. The number of people who get injured or killed by gang violence continues to rise. We will write a custom essay sample on Gangs in Our Society or any similar topic only for you Order Now Some people feel the criminal justice system is failing to control the growth and strength of gangs in communities and prisons alike. In today’s society, the age of gang members continues to decrease while the number of them continues to increase. As youth continue to age the chance that they will end up in prison increases. There will be focus on the relationship between prison and street gangs and how society is affected as a result of these gangs. It is important to look at how gang violence can be reduced if not prevented all together. Introduction and Background Gangs in America flourish in an environment where basic social institutions such as family, role models, and education are weak. Often found in ghettos and poor, lower class neighborhoods, gangs can also thrive in rural and suburban areas (Palmer, 2010). Before we begin to explore the various aspects of gangs, it is important to define what a gang is. There are many definitions and much debate about gangs among law enforcement and scholars. For this reason constructing a definition that represents all types of gangs becomes problematic and almost impossible. For this paper I will use the Ohio Revised Code definition of a gang which is, â€Å"Any organization, association, or group of persons, either formal or informal, which may have a common name or identifying sign or symbol, whose members or associates engage in activities Gangs: The Effect on Society 3 which include, but are not limited to: planning, organizing, threatening, financing, soliciting, or committing unlawful acts† (Steele, 2011). History of Gangs It is not known when gangs first came into existence but the word thug dates back to the 1200’s. Thug is derived from the word â€Å"thugz†, which is an Indian word that refers to a gang of criminals who would travel the country causing trouble (Padilla, 1992). Gang activity became most prominent in the United States in the 1920’s due to Al Capone, also known as Scarface. Due to Prohibition during this time, criminal gangs began to distribute alcohol on the black market. Capone influenced many would-be gangsters and by the 1950’s there were a number of cities with gangs committing crimes at an alarming rate. Street gangs have changed over the years with respect to their goals, the age of members, their commitment to delinquency, and the level of violence. Adamson (1998) attributes this change to immigration, population movement, economic transformations, racial and ethnic conflict and the changing fabric of neighborhood and family life. Methodology Information presented in this paper came from a variety of sources. Among them are interviews, review of literature, and gang training. There have been many residents of the correctional facility this author has worked over the years who are members of youth gangs in their communities. The majority of them have family members who are currently serving time in prison for gang related crimes. This author attended a gang training put on by the Ohio Supreme Gangs: The Effect on Society 4 Court Judicial College in which many of the speakers are experts in the fields they work in. Vinko Kucinic, a Security Threat Group Investigations Coordinator with the Ohio Department of Rehabilitation and Corrections provided a great deal of information along with insight as to the severity and seriousness of prison gangs. Literature review included books, journal articles, and websites. Objectives The objectives of this paper are to give a little background into the formation of gangs and how they got to where they are now. Gangs continue to grow due to the number of youth joining these gangs for various reasons. Youth who prefer the gang life may find themselves in trouble with the law, which will lead us to the relationship between street and prison gangs. After we explore the particulars about street and prison gangs we will look at the various theories that explain why people join gangs. The paper will end with what and how society and law enforcement can reduce or prevent the increasing number of gangs in our society. Data Results of Youth Gangs The Office of Juvenile Justice and Delinquency Prevention (OJJDP) performed a National Youth Gang Survey in 2007 that found there were more than 27,000 active gangs across the United States and more than 788,000 gang members, a 7. 7% percent increase from 2002 (Marion Oliver, 2006). There are many reasons why youth decide to join gangs. Some of the reasons boys join include protection from the streets, access to illegal drugs, a substitute for Gangs: The Effect on Society 5 family, and they have family members who belong to gangs. Girls join because family and friends are involved and they want to get a reputation (Huff, 2002). According to Howell (2010) youth are at higher risk of joining a gang if they engage in delinquent behaviors, are aggressive or violent, experience multiple caretakers, have problems at school, associate with other gang-involved youth, or live in communities where they feel unsafe and where other youth get into trouble. When youth do not get love and support from their families, especially their parents eventually they will look elsewhere for it. The teenage years are often the most vulnerable, a time when they need guidance and acceptance in their lives. Gangs are viewed to many members as â€Å"family† because people care them, watch out for them, and will never leave them. Many youth who grow up in crime-ridden neighborhoods because of gangs may feel the only way to stay safe is to join a gang. Rival gangs often walk the streets coercing younger kids to join their gangs. Some may feel as though they have no choice but to join. You read "Gangs in Our Society" in category "Papers" Youth who have family members in gangs can sometimes feel persuaded or pressured into joining the gang as well. Deanna Rodriguez, gang bureau chief in New York says, â€Å"We’re seeing more children who are being exposed to the gang world because their parents are members† (Parks, 2011). From the time they are babies they are dressed in the colors and taught the signs with their hands. When children are raised in this type of environment from such an early age, it becomes the only lifestyle they know. Another reason youth join gangs is a much debated issue and is based on the media. According to Mike Carlie (2002) there are three main views of the effect that violence in the media has on children. Gangs: The Effect on Society 6 The first view is that children who are raised in violent environments get confirmation of that violence when observing it or gang activity in the media. The second view is that non-violent children who are not supervised growing up while watching violent television, playing violent video games, or listening to violent rap music, begin to mimic what they witness or hear. The last view is that violence in the media allows for the purging of negative emotions and feelings. Bill O’Reilly gives his perspective on the relationship between violence in the media and gangs. The excerpt from Dudley Gerdes (2005) reads: The debasement of our culture, of which gangsta rap is a big part, has coarsened children in general and put high-risk kids in a dangerous place. Taking drugs, carrying guns and disrespecting human beings is now not only socially acceptable in many situations, it is downright glamorous. Prison and Street gangs It is estimated by the U. S. Department of Justice that the number of gangs totaled about one million in 2008. Of those 147,000 were documented gang members incarcerated in correctional facilities (Parks, 2011). Gang activity is a growing problem in America’s prisons. Gangs in prisons are known as security threat groups (STGs) because of the interference with prison discipline. The major threats that gangs pose include the smuggling of contraband, violence, and bribery (Newton, 2008). The top leaders of gangs in prison are the ones who have been imprisoned the longest and run the street gangs. The STGs have the same agenda as other gangs but instead of them starting on the street and ending up in prison, they organize in prison and take their activity out on the streets through the use of visitors and parolees. Gangs: The Effect on Society 7 Street gangs are exploited for money and other resources through prison gangs. This occurs in a number of ways. Family members often operate as messengers and drug couriers. They are normally given instructions by gang members during visits to pass on to members of the street gangs. Family members are also known to smuggle contraband in to inmates that can include cellphones, drugs, and money. According to the National Gang Intelligence Center (NGIC) and the US Federal Bureau of Prisons (BOP), cell phones smuggled into correctional facilities pose the greatest threat to institution safety (â€Å"2011 National gang†, 2011). These cell phones, including smartphones, give incarcerated gang members power over street gangs through text messages, internet access, email, and unmonitored conversations. Cell phones are used to plan or direct criminal activities such as assault, murder, and drug interactions. The main difference between street gangs and prisons gangs is their motivation for violence. Street gangs normally commit violent acts to terrorize its enemies; if a murder occurs it is usually of secondary importance. The prison gang uses murder as a specific act of revenge; the terror created by the killing is of secondary importance (Landre, Miller, Porter, 1997). In many cases, the â€Å"wannabes† pose more of a threat in prison then do actual gang members. This is due to the â€Å"wannabes† carrying out numerous violent acts as they attempt to impress other members with their ability to be ruthless and to show support for the activities of the group. Aryan Brotherhood One of the top prison gangs is the Aryan Brotherhood (AB). AB is a white supremacist group that was formed in 1967, at San Quentin prison in California (Walker, 2011). They initially formed for the protection of whites against blacks in prison and have since become a Gangs: The Effect on Society 8 criminal enterprise. The AB is concerned with white-supremacy, and is known to murder those who oppose the system. In the prison system they are known for their control of the sale of drugs, gambling, â€Å"punk,† or male prostitutes. The only way to become a member of the AB is to abide by their philosophy of â€Å"Blood In- Blood Out† (Steele, 2011). This means that you kill somebody to get into the gang and die to part from it. Mexican Mafia Another of the top prison gangs is the Mexican Mafia. The Mexican Mafia was formed in the 1950’s within the California Department of Corrections, and is one of the oldest and most powerful prison gangs in the United States (Walker, 2011). They are well known for drug trafficking, extortion, and murder. They often use the number 13 as their gang identification, due to the letter â€Å"M† being the 13th letter of the alphabet. One unique characteristic of the Mexican Mafia is that a member of the gang itself may not be murdered without the vote of at least three members, non-members do not require a vote. Theories of Gang Membership There are numerous criminological theories that give explanations to the reasons why people become members of a gang. Social disorganization theory was first introduced by Clifford Shaw and Henry McKay in 1942. Prior to this Frederic Thrasher is credited with the research that led up to this in 1927 with his study of 1,313 Chicago gang youth (Howell Curry, 2009). Thrasher felt that economic destabilization contributed to social disorganization, which in turn, led to the breakdown of conventional social institutions such as the school, the church, and most importantly the family (Wood Alleyne, 2010). When families or schools were Gangs: The Effect on Society 9 ineffective in the socialization of children, the gang was there to fill the gaps. Furthermore, neighborhoods that lack organization ultimately lack the ability to provide essential services to the residents of the community. Shaw and McKay felt that personal ties among neighbors are what constitute community organization. Differential association theory The idea of differential association was introduced by Edwin Sutherland in 1939 (Conrad, Cox, Allen Hanser, 2008). His approach combines principles of the learning theory with the idea that learning takes place in interaction within social groups. Sutherland recognized that criminal behavior is learned and that young people develop attitudes and skills necessary to become delinquent by associating with individuals who are â€Å"carriers† of criminal norms (Wood Alleyne, 2010). The family is the primary point of learning social behavior, including deviant behavior. Individuals learn how to define situations as being law-abiding or law-violating behavior based on what they have experienced in life experiences. Strain theory There are several variations of the strain theory but the central concept is that society sets universal goals for its populace and then offers the ability to achieve them to a limited number of people (Wood Alleyne, 2010). Albert Cohen depicts gang members as working class youth who experience strain resulting in status frustration. Status frustration can be resolved when the youth associates with others like them in order to get back at middle class ideals and standards. Gangs: The Effect on Society 10 This leads to the formation of a delinquent subculture where instant gratification, fighting, and destructive behavior become the new values (Wood Alleyne, 2010). Reducing/Preventing Gang Violence Gang violence is a societal problem, and all parts of our society play a role in tolerating it and enabling it. The steady growth of gangs and gang-related crime presents a challenge for law enforcement and communities alike on all levels throughout the United States. There is evidence that some progress has been made however. The FBI’s Safe Streets Violent Crime Initiative has focused on the most violent gangs, crimes of violence, and the apprehension of violent fugitives (Parks, 2011). As a result of this from 2001 to 2008 over 40,000 arrests and 17,000 convictions of gang members were made (Parks, 2011). Law enforcement is not the only ones who should be worried about gang activity and crime. The community is an important part of reducing and preventing gang violence. Community Involvement The most important thing a community can do to address gang problems is to prevent them from developing. Early intervention programs in schools can identify youth who are truant and/or who show signs of violent or disruptive behavior and get them assistance before it becomes too late (Alonso, Coles, Fry, 2000). Schools can also encourage those youth to join extra-curricular activities whether it is sports or clubs such as drama, band, choir, and art to name a few. These activities can give a youth a sense of accomplishment and can also provide them with a sense of belonging. Gangs: The Effect on Society 11 Communities have also started imposing anti-gang ordinances known as injunctions. Injunctions vary from city to city but the idea is that they prohibit gang members from engaging in activities in â€Å"safety zones† (Parks, 2011). In these safety zones, gang members may not display gang signs, wear gang colors, associate or intimidate others. Violators are subject to fine and/or jail time. Parental Involvement Parents can be the most active players in preventing and reducing gang problems. Parents and other responsible adults need to learn everything they can about gangs and why youth join gangs as this can help keep children and neighborhoods safe. Chanequa Walker-Barnes, a psychology professor at the University of North Carolina concluded from research that parents- especially those in African American families have a lot of influence over their children and can help them avoid gangs (Hamilton, 2002). What parents do not realize is that losing a child to the gang can be avoided. They need to show their children love, support, and acceptance before it is too late. Law Enforcement and Government Involvement Gang units and task forces are important in targeting gangs and have played a major role in mitigating gang activity in a number of US communities. Other efforts to control the spread of gang violence include RICO. RICO is the Racketeer Influenced and Corrupt Organizations Act, which increases penalties for various crimes, such as murder, arson, robbery, or extortion, when the offender belongs to an organized criminal group (Newton, 2008). Gangs: The Effect on Society 12 Gang Resistance Education and Training (G. R. E. A. T. ) is a gang and violence prevention program built around school-based, law enforcement officer-instructed classroom curricula (â€Å"Prevent youth crime,,† 2011). The main purposes of the program are to immunize against delinquency, youth violence, and gang membership for children before they reach the age that gang temptation is rampant. Discussion The most interesting and intriguing thing learned in this authors research is that it is not easy to get out of the gang. One story by a gang member commented that it is not uncommon for members to be told they cannot ever leave the gang. Even if they are allowed to quit, they are often required to be â€Å"jumped out†, meaning they must undergo a beating by gang members. In addition to be beaten by gang members, someone who wants to leave the gang may be stabbed by gang members as well. It seems as though anything goes when it comes to being jumped out. Gang members don’t care if they are use fists, knives, guns, or if there are two or 50 members doing the beating. Membership in gangs is taken seriously and quitting is considered an insult and a sign of disloyalty. Relationship between prison and street gangs Before this research was started this author had the perception that street and prison gangs were two separate entities. The literature clearly proved that perception wrong. Prison gangs run the street gangs and control most aspects of the drug world as well. Gang members in prison control not only the street gangs but family members as well as prison staff. Corrections officers and parole officers are also known to smuggle contraband in for inmates. Prison staff Gangs: The Effect on Society 13 can play two roles in prison gang culture. As active participants they may provide alibis, take bribes or payments for their silence, and provide opportunities for crimes to be carried out. Passive participants may â€Å"overlook† situations long enough for gang members to do what they want. Prison staff is not immune to the violence of gangs. They may be threatened, physically or sexually assaulted and harassed. Youth gangs All the literature on youth gangs just reinforces how vulnerable children are in the early years. The number of youth who join gangs to find belonging and acceptance is unreal. One cannot blame a child for wanting to feel needed or to want protection when they are not getting that from the one place that means the most, the home. What is more heartbreaking are the children who do not get the choice of whether they want to be a gang member as they are born into it and that is the only life they know. Conclusion The prevalence of gangs and the number of crimes committed by gang members demonstrate that while gang activity may not be a new problem, it certainly presents serious issues. Youth gangs are an increasing problem in societies across the country and are the easiest time of a person’s life to prevent them from joining a gang. There are so many programs in schools and the communities that parents can access for their at risk youth. Prison gangs do not just affect the correctional systems as they control what happens on the streets. What is the prisons problems spill out to become the community’s problems as well. Several theories were looked at to help explain why people join gangs such as the strain theory, differential association Gangs: The Effect on Society 14 theory and the social disorganization theory. There are a number of ways given that parents and communities can help in the reduction and prevention of gang involvement as well as what law enforcement and government agencies are doing. Gangs: The Effect on Society 15 References Adamson, C. (1998). Tribute, turf, honor and the American street gang: patterns of continuity and change since 1820. Theoretical Criminology, 2(1), 57-84. Retrieved from http://journals. ohiolink. edu/ejc/pdf. cgi/Adamson_Christopher. pdf? issn=13624806issue=v02i0001article=57_tthataocacs1 Alonso, A. , Coles, C. , Fry, R. (2000). Gangs, crime, and social deviance: a dialogue. Focus on Law Studies, 16(1), Retrieved from http://www. americanbar. org/content/dam/aba/publishing/focus_on_law_studies/publiced_focus_fall_00. authcheckdam. pdf Carlie, M. 2002). Into the abyss: a personal journey into the world of street gangs. Springfield, MO: Self Publication. Conrad, J. J. , Cox, S. M. , Allen, J. M. , Hanser, R. D. (2008). Juvenile justice: a guide to theory, policy, and practice. (6 Ed. ). Thousand Oaks, CA: Sage Publications, Inc. Dudley, W. , Gerdes, L. (2005). Opposing viewpoints: gangs. Farmington Hills, MI: Greenhaven Press. Gangs: The Effect on Society 16 Hamilton, K. (2002). Gangbusters: Parents still play a key role in saving kids from the streets. Black Issues in Higher Education, Retrieved from http://www. highbeam. com/doc/1G1-89379977. html Howell, J. C. (2010). Gang prevention: an overview of research and programs. Retrieved from U. S. Department of Justice website: https://www. ncjrs. gov/pdffiles1/ojjdp/231116. pdf Howell, J. C. , Curry, G. D. (2009). Mobilizing communities to address gang problems. Retrieved from Office of Juvenile Justice and Delinquency Prevention website: http://www. nationalgangcenter. gov/Content/Documents/NYGC-bulletin-4. df Huff, C. R. (2002). Gangs in America iii. Thousand Oaks, CA: Sage Publications, Inc. Landre, R. , Miller, M. , Porter, D. (1997). Gang: a handbook for community awareness. New York, NY: Facts on File, Inc. Marion, N. E. , Oliver, W. M. (2006). The public policy of crime and criminal justice. (2 Ed. ). Upper Saddle River, NJ: Pearson Education, Inc. Gangs: The Effect on Society 17 Newton, M. (2008). Criminal investigations: Gangs and gang crime. New York, NY: Chelsea House Publishers. Padilla, F. (1992). The gang as an American enterprise. New Brunswick, New Jersey: Rutgers University Press. Palmer, O. (2010, May 27). Why the gang culture exists (a 3-part series). Retrieved from http://oceanpalmer. com/blog/? p=660 Parks, P. (2011). Gangs: Current issues. San Diego, CA: Reference Point Press. Steele, K. (2011). Gangs and security threat groups. The Supreme Court of Ohio Judicial College. Walker, R. (2011). Gangs or us. Retrieved from http://www. gangsorus. com/prison_gangs. html Wood, J. , Alleyne, E. (2010). Street gang theory and research: where are we now and where do we go from here?. Aggression and Violent Behavior, 15(2), 100-111. (2011). Prevent youth crime, violence, and gang involvement. Retrieved from U. S. Department of Justice website: http://www. great-online. org/ Gangs: The Effect on Society 18 (2011). 2011 national gang threat assessment: Emerging trends. Retrieved from Federal Bureau of Investigation website: http://www. fbi. gov/stats-services/publications/2011-national-gang-threat-assessment How to cite Gangs in Our Society, Papers