Alternative Energy Essay -- Environment, Fossil Fuel, Wind Energy

A theme that has been in conversation during the time was the utilization of elective vitality. Elective Energy is as a rule progressively utilized due to â€Å"The danger of worldwide warming.† (Tom Udall, â€Å"Clean Energy,† standard. 3). The aftereffect of the consuming of petroleum products and non-renewable energy sources are before long draining and elective energies will be the manners in which that individuals will be living sooner rather than later. As the positives of elective vitality will give a more advantageous and cleaner future, cost is something individuals think little of. The cost of elective vitality will expand our national deficiency just as the people’s charges, as assembling these items that will make elective vitality is costly. As the economy of the United States keeps on self-destructing, Americans ceaselessly abuse petroleum derivatives and expanding the opportunity of a worldwide temperature alteration. As this pestilence keeps on ri sing, the government provided a bill requesting change to the manner in which petroleum products are being spent. As the legislature began managing this issue, some persuasive congresspersons have structured a bill called â€Å"S.3813: Renewable Electricity Promotion Act of 2010 expressing by 2021, power plants will be controlled by 15% option energy.† (Reuters, â€Å"US sustainable power source bill,† standard. 2). This is the discussion of how the future will wind up. This measure will help secure and make a huge number of good-paying employments and keep America in the spotless vitality race. (Par. 6). As this discussion keeps on convincing different individuals from Congress, the bill will be convinced by intrigue bunches who were made to advance or downgrade the bill. Intrigue Groups will utilize all the assets they can use to discover approaches to beat the other intrigue gatherings to help advance its thoughts. As the bill is experiencing Cong... ...passed the Senate, where the Senate need to work together in where certain changes fit, the last time somebody was taking a gander at S. 3813 was â€Å"Sept 21, 2010,† shows that moderate movement of the bill. â€Å"The bill was considered in board of trustees which has suggested it be considered by the Senate as a whole.† (Gov Track, â€Å"S. 3813,† standard. 1). The most powerful gathering that has had the most effect would be the American Petroleum Institute, where they have the aptitude of 270 staff individuals, where each work on an alternate part of the bill and see ways for the bill as past. The administration hasn’t settled the issue yet in light of the fact that the bill is as yet being set under corrections that apply to the bill. It is as a rule deliberately analyzed by the Senators with the goal that botches in the bill are not passed and are updated and which will support the economy and the individuals of the United States. Elective Energy Essay - Environment, Fossil Fuel, Wind Energy A point that has been in conversation during the time was the utilization of elective vitality. Elective Energy is by and large progressively utilized due to â€Å"The danger of worldwide warming.† (Tom Udall, â€Å"Clean Energy,† standard. 3). The aftereffect of the consuming of petroleum derivatives and non-renewable energy sources are before long exhausting and elective energies will be the manners in which that individuals will be living sooner rather than later. As the positives of elective vitality will give a more beneficial and cleaner future, cost is something individuals think little of. The cost of elective vitality will expand our national shortfall just as the people’s charges, as assembling these items that will make elective vitality is costly. As the economy of the United States keeps on self-destructing, Americans consistently abuse petroleum products and expanding the opportunity of a worldwide temperature alteration. As this scourge keeps on ri sing, the government provided a bill requesting change to the manner in which non-renewable energy sources are being spent. As the administration began managing this issue, some compelling congresspersons have structured a bill called â€Å"S.3813: Renewable Electricity Promotion Act of 2010 expressing by 2021, power plants will be controlled by 15% option energy.† (Reuters, â€Å"US sustainable power source bill,† standard. 2). This is the discussion of how the future will wind up. This measure will help ensure and make a huge number of good-paying employments and keep America in the spotless vitality race. (Par. 6). As this discussion keeps on convincing different individuals from Congress, the bill will be convinced by intrigue bunches who were made to advance or downgrade the bill. Intrigue Groups will utilize all the assets they can use to discover approaches to beat the other intrigue gatherings to help advance its thoughts. As the bill is experiencing Cong... ...passed the Senate, where the Senate need to work together in where certain corrections fit, the last time somebody was taking a gander at S. 3813 was â€Å"Sept 21, 2010,† shows that moderate movement of the bill. â€Å"The bill was considered in board of trustees which has suggested it be considered by the Senate as a whole.† (Gov Track, â€Å"S. 3813,† standard. 1). The most powerful gathering that has had the most effect would be the American Petroleum Institute, where they have the mastery of 270 staff individuals, where each work on an alternate part of the bill and see ways for the bill as past. The administration hasn’t settled the issue yet on the grounds that the bill is as yet being set under alterations that apply to the bill. It is by and large deliberately analyzed by the Senators with the goal that botches in the bill are not passed and are updated and which will support the economy and the individuals of the United States.

Operating Plan Essay

We will First Operate in significant metro urban communities, beginning with Bangalore, and afterward Mumbai, Delhi, Chennai, Goa, Pune, Kolkata, Gujarat and so forth. In the wake of Targeting to these urban areas, we will attempt to focus on the provincial India which is just about 70 % of India. In what capacity will we advance? We will advance through ADVERTISEMENT in ONLINE FORUM, SOCIAL NETWORKING SITES, Locally well known Theaters, Souvenirs given to clients, App Stores, android showcase applications, PRINT MEDIA which is nearly perused by each other individual ordinarily, similar to Hindu, Times of India, and so on in Bangalore and furthermore some neighborhood brands and so forth. What will be our business advancement action? Individuals would have the option to book an entire van for family get together, a birthday celebration with their motion pictures, buffet lunch or supper and so on completely made accessible in the transport, with some earlier reserving of least 7 days. Additionally if a school or school needs to show an instructive survey, or a narrative to their understudies, the group may fare thee well, go to class and show help them with everything they required with earlier reserving. We will be likewise giving a pass which will be a three time yearly go in which you can see film threefold per month with that take a break you come. This will be primarily for our day today clients. The yearly pass will likewise contain coupons with the expectation of complimentary popcorn, or some rebate on supper and furthermore some other worth included administrations. In what capacity Will We Sell? Our primary point is to gain benefit with making a solid client relationship. We will sell our Tickets through our own site, Bookmyshow.com. After some time in long haul we will make our own applications in Iphone, android advertise, Ipad and so forth. The Timings will be pre chosen, and a weeks plan will likewise be concluded, which will show new motion pictures, yet once in a while an instructive film, and nearby language movies of the city we work in. Where will we park? We will stop our cinevan in a short good ways from our clients place. A maximum of 1 km far in any region we chose. We will leave some place where there is plentiful of space for vehicles to go back and forth. This will help in controlling the traffic. We will likewise take earlier authorizations for every one of our places, and so on By what means will we get our band? We will import first and foremost and afterward we will attempt to ad lib our group and include a few creators who can structure our train which will be progressively extensive and so on our present troop will oblige around 70 individuals one after another. By what means will Caravan resemble? Convoy will be a transport which will have an equivalent encounter as though you are sitting In a multiplex. The Acoustics office will be dealt with and a best of all will be utilized there.

Internal Control Of A Group Company Accounting Essay

AbstractionToday, the contention of inside control is logically of import to assemble organizations. It is typically accepted that a gathering is fairly mind boggling which would do a hard in pull offing perils between various parts. The chapter 11 of Enron Corporation in 2001 is a milepost in the developing history of inside control. After that episode numerous foundations known to mankind distributed their investigations for showing organizations ‘ inner control. This postulation presents the idea of inward control, and the relative back uping hypotheses of building an inner control. Furthermore, investigate the development of a gathering organization, and its anxiety of how to set up an inside interior control framework. At last, give a useful choice of a gathering ‘s interior control by an occasion review of BP group.ContentEntire Wordss: 10221List of figuresFigure 1i?sThe COSO Cube Figure 2i?sDesign of adjusted scored card Figure 3i?sBP ‘s arrangement of inside control Figure 4i?sCurrent proportion of BP Group 1 Figure 5i?sCurrent proportion of BP Group 2 Figure 6i?sReturn on resources of BP Group ( 2007-2011 ) Figure 7: Daily Stock money related worth modification of BP Group, contrasted and the FTSE all segment from 2008 to 2012Chapter 1 Introduction1.1 Aims of the surveyIn this twenty-four hours and age, the issue of interior control is dynamically of import to aggregate organizations. It is ordinarily accepted that a gathering is so convoluted which may doing a hard of pull offing the peril happens between the inside pieces of a gathering. The chapter 11 of Enron Corporation in 2001 is a milepost in the improvement history of inner control. After that amazing monetary misrepresentation example, SEC ( Securities and Exchange Commission, U.S ) passed the Sarbanes-Oxley Act to balance recorded organizations so as to achieve a financial transparence. Among the demonstration, development 404 ( SOX 404 ) proposes the issue of ‘internal control ‘ , it requires every one-year study should join an inside control study which will premier ‘state the obligation of heading for set uping and keeping an equivalent interior control development and processs for monetary inclusion, and besides contain an examination, as of the terminal of the latest money related twelvemonth of the backer, of the effectivity of the inner control development and processs of the guarantor for financial inclusion ‘ ( Nadler and Kros, 2008:243 ) . Fitting to this SOX 404 act, diverse explicit foundations in various states make out the detailed rules for companies. For delineation, in U.S. COSO ( Committee of Sponsoring Organizations of the Treadway Commission ) proposed rules in 1992 and 2004 for pull offing a house ‘s danger and adjusting their inward control framework. In United Kingdom, FRC ( Financial Reporting Council ) makes out the Turnbull counsel as an organization codification of inside control. Those two are comparative in contents.1.2 Administration of the thesisThis postulation is partitioned into seven sections and composed as follows. Part 1 examinations the foundations and points of this review. Part 2 is a writing reappraisal about the near surveies of inside control and gathering development. Section 3 acquaints the definition and how with actualize an inner control by consolidating COSO and Turnbull counsel, which incorporates the plans, rules, and constituents of inward control exercises. Part 4 is about a study of back uping speculations and their findings for set uping an interior control framework, which including agency occupations, portfolio hypotheses, institutional monetary sciences, LLSV speculations and Balanced scorecard. Part 5 underscores the interior control in a ‘group ‘ organization and the significance of plan of a house by explaining the definition, highlights and an inside control outline for a gathering organization. Section 6 is a case review of BP Group as the exploration methodological investigation, by look intoing and inquiring about BP gathering's inward control development ; roll uping similar monetary informations to confirm the effectivity of BP gathering's interior control exercises. Section 7 proposes a decision.Chapter 2 Literature ReviewBecause of the subject of this proposition is ‘internal control of a gathering organization ‘ , in this manner there are primarily two sorts of articles are being gathered. One is the reports about how to set up an inner control framework, and the other is about the development of a gathering organization. Grove and Echlosser ‘s ‘internal control †its actual nature ‘ in 1965 is typically accepted as the most punctual article in talking the inner control issue. This article discusses the impression of inside control. He brought up the purposes of interior control are to do monetary data framework increasingly trustworthy and to protect resources. In add-on, the genuine idea of inward control could be characterized and saw by puting a monetary data framework. It is typically accepted that a financial data framework can run with little or no interior control. Be that as it may, the financial data framework can be fortified by including an inside control. In addition, including interior control obligations could straight reinforce the financial framework. Such obligations can decrease the mix-ups and extortion causation by individuals. ‘Internal control obligations are fundamental in view of the psychological, moral, and physical failings worked in individuals ‘ ( Bower and Echlosser, 1965:339 ) . By the by, because of the early clasp of this article, the authors did non talk the utilization of inner control on enterprises. Gauthier ( 2006:11 ) in his article of ‘Understanding inside control ‘ calls attention to that the build of inner control is non new. This article sees what every people part monetary executive and board part ought to cognize about inner control. Wrap up the essential grounds of financial examinations which with a misrepresentation ; the Treadway Commission accepts that it is because of a lack of inner control framework. In this way, associations bolstered the Treadway Commission to design a Committee of Sponsoring Organizations ( COSO ) to regulate concern activities in attempts. COSO characterized five basic constituents to vouch a model of inner control inside an organization is worthy or thorough: a. control condition, b. peril examination, c. control exercises, d. imparting, and e. observing. Be that as it may, there is no ideal model of interior control. Interior control ‘s nature is perils ‘ variegation, rather than dismissing. Spira and Page ( 2003 ) hold the position that the arrival of the Turnbull counsel is a program of the UK specialists, which expect to amplify companies ‘ inward control. The guidance adjusts inside control to risk course. Moreover, this article finds the change of building the contention about interior control and risk course with the UK organization circle by utilizing a sociological situation on peril. In add-on, this article offers an of import help on the UK organizations ‘ inward control outline. Soderquist ( 2000:375 ) focuses that ‘the current lawful develop of the partnership is straightforward: an enterprise is a stunning individual, and the request for authoritative congregations, courts, and attorneies is whether this build serves their requests. ‘ This article essentially talks about various speculations in building organizations, gives utile data to looking into the development of enterprises. Moreover, this paper watches the bing legitimate build, mensurating its utility and revealing its limits, accordingly recommending a sound organization develop. Chandler ( 1992 ) inspects concern organizations ‘ activities and examples from an authentic position. He in add-on investigates the estimation of the house from four monetary speculations, which are the neoclassical, the head specialist, the managing cost and the transformative ( Chandler, 1992:484 ) . Besides, explaining the start and developing of current mechanical enterprises. This article other than gives an utile idea in explaining inward control in various sorts of gathering organizations. Tsay ( 2010 ) profoundly inquires about the Sarbanes-Oxley Act of 2002 ( SOX ) . He focuses that the development 302 of the Sarbanes-Oxley Act requires bearing of recorded open organizations ought to open up each modification of their inside control frameworks. SOX region 404 to boot necessitates that a course has an obligation on estimating the effectivity of its interior control frameworks and the rating study ought to be reviewed by an enrolled bookkeeping house ( Tsay, 2010:53 ) . In January 2009 the Committee of Sponsoring Organization of the Treadway Commission ( COSO ) distributed Guidance on Monitoring Internal Control Systems. The guidance runs a hypothetical record to program and actualize an inner control rating plan for the bearing of a house. Furthermore, this article offers a valued guidance on joining COSO advice and partnerships ‘ inside control framework. All the more explicitly, the paper understands the activity of how to utilize COSO ‘s five constituen ts ( control condition, risk examination, control exercises, imparting, and checking ) with an enterprise ‘s inside control framework. Kiyak ( 2004:3 ) proposes ‘a hypothesis driven, testable, fuse model that determines the interrelatednesss between cardinal vital ideas that characterize a planetary organization: corporate planetary plan, authoritative development, heading systems, hierarchical progress, corporate driving, and monetary and advertise open introduction ‘ . The paper creates basic meanings of the vital ideas, and more distant runs an exact work by using an online cross-sectional examination in American transnational partnerships. As the choice Kayak focuses that the strategy of corporate globalization is a confused

mans obsession with objects essays

keeps an eye on fixation on objects papers As indicated by Carl Marx man produces lifeless things so as to feel satisfied. Man produces not by need however decides to create as a methods for self-articulation. In Marxs hypothesis of antagonized work he focuses on the effect that the entrepreneur method of creation has upon the resource laborer. The effect being that through the advanced association of work man gets isolated through the cutting edge association of work, he gets distanced from his normal self. An individual accepts that the items devoured mirror their character. We see are selves as what we own. The modern unrest achieved American s drive to acquire through extension. Extension comes through creation. Prior to the mechanical upheaval, the more factor was as yet present. Individuals needed all the more then what they previously possessed. Americans accepted there was chance to do what ever they needed. Americans lived with the outskirts attitude that there was in every case more to acquire. To acquire this more, individuals needed to depend on their own abilities since a people rewards were taken to be carefully proportionate to his works. (Disgraces pg.57) Expression of ones character was controlled by a people capacity. This attitude doesn't remain constant in current industrialized society. A great many people don't make all that they own. In addition to the fact that we buy unoriginal artworks made by an organization; individuals are done making their own items. Or maybe, an individual has just a little part in the formation of an item. A vehicle for instance, is made by various individuals all making an alternate showing for that one vehicle. The stray pieces may originate from one organization, the outfitting from another. Individuals are continually taking care of off each other to make an item. One man alone doesn't assemble a whole vehicle without any preparation. In this way, nothing we make is our own. This reality has made a difficult w... <!

My Struggle With Worry and Anxiety - Free Essay Example

Something I have struggled with ever since I was young is worry. I was homeschooled for a large portion of my life, and finally attended a brick-and-mortar school in 2nd grade. I would experience constant worry throughout the two years I was there. I would worry about almost anything and everything. It could be a test, something I said at recess, an event I am going to after school: it didnt matter what it was I worried. It got so bad in third grade that I worried to the point I was physically ill and was sent home vomiting. My worry had changed to what I believe was anxiety. Anxiety has three main components: emotional, physiological, and cognitive (Marques, 2018). For me, all three of these behaviors were present: worry being my cognitive response, my emotional being many things including fear, while my physiological was vomiting (along with sweating and shaking). My mother quickly removed me from school after 3rd grade and homeschooled me. I improved, but not because I had learned how to deal with my worry and anxiety but because I was removed from the situations. For years afterword, I struggled with worry and anxiety. There were times I would again bring myself to the point of physical illness obsessing over something that had happened in the past or could happen in the future. I remember times when I would bring myself to the point of shaking, and hyperventilating. This lasted up until my junior year of high school, where I re-entered the brick-and-mortar school system. In that environment I had to learn to deal with this behavior, because if I didnt I knew that I wouldnt succeed in school. My old behaviors didnt go away completely its just wasnt as extreme to where it impacted my daily life (therefore, no longer anxiety type symptoms vomiting, shaking, sweating). Today, this behavior is again becoming a problem. I now, again, get so worried my stomach knots up and often to deal with these emotions I use food. This is not the way I want my life to continue: its damaging to me physically and psychologically. Eating junk food when I am worrie d leads to me gaining weight which effects my confidence and self-esteem. Not only that, but overall because I am unhealthy I feel terrible: tired, weak, and unable to focus like I should. Then all of this brings me to feel emotionally drained and unable to handle normal everyday interactions with the ease that I used to (not to mention I am now feeling a deep sadness throughout most of my days). I have had too many nights this past year where I have just broken down and been unable to function because my anxiety and worry got out of control, and I couldnt stand it any longer. As I get older, if I dont take care of this now, its only going to get worse. One thing that I discovered through this term was that I could relate to neuroticism at a certain level. In the book, there are two tables of The Five Factor Model traits and what they consist of and in the neuroticism row worry and anxiety is present. Neuroticism has quite a few different factors, including: being insecure, feeling inadequate, and being hypochondrial (Diener Lucas, 2016, p. 372). Other factors include being depressed or getting angry (Diener Lucas, 2016, p. 373). I experience many these factors in varying degrees (though anger isnt a true struggle for me) and they are often a part of my daily life. I tend to, respond emotionally to events that would not affect most people, and [my] reactions tend to be more intense than normal (Five factor test Result, n.d.). The worst out of all the behaviors associated with neuroticism is my worry. I worry about a lot of things in my life: from how I might have done on an assignment, to one comment I made to somebody three days ago and if they took it the wrong way. Worrying over these things can last for days. Worry isnt the only thing that I can relate to with neuroticism, but its the one I am focusing on in my life right now. One site I found states how one who has neuroticism may experience worry due to a need for perfectionism and I think this may be the root of many of my struggles (Waude, 2017). My academic life is a big area where I struggle with perfectionism. I will often worry about how well I am going to do on something before the assignment/test has even been started. And it often is hard for me to accept in my daily life that: yes, I did do my best. This can be something that trips me up at work a lot, and it can make my day a miserable one. My mistakes are something I obsess over, when I do something successfully I cant enjoy it because I am concerned about whats next, and I often think that people wont like me if Im not perfect enough or good enough for them (Tabaka, 2017). These are all ex amples of how I worry over my perfectionism. I have often looked back on my worry and wondered how it came to be in the first place. Its the age-old nurture vs nature question. Was I born with a susceptibility to worry or is it something I learned from my experiences. As the psychologist Amy Przeworski, PhD states, Individuals inherit a predisposition to being an anxious person, [and] about 30 to 40 percent of the variability is related to genetic factors (Van, 2015). The textbook also states that, No single gene directly causes anxiety or panic, but our genes may make us more susceptible to anxiety and influence how our brains react to stress (Drabant et al., 2012; Gelernter Stein, 2009; Smoller, Block, Young, 2009) (Barlow Ellard, 2016, 424). Although some of what I experience may be genetic, I believe much of my behavior is something I learned growing up. It is important when investigating a behavior I want to change, to look at where in my life it may have been learned. I can engage in autobiographical reasoning to aide in this search: this means that I look at my past and what I have gone through to create an explanation for the behavior or what I am doing with my life in the present or plan to in the future (McAdams, 2016, 412). I think that one huge contributor to this behavior is my mothers influence. She is a constant worrier and has been for as long as I can remember. When my father lost his job when I was in middle school, she verbally expressed her fear and panic about how we were going to have to give the dogs away, sell our clothes, and live on the streets. It wasnt uncommon for her to see the worst-case scenario in her panic, and often it was her children she told those to. This is one example, but most definitely not the only one I was privy to throughout my life. An experience in my childhood that may have also helped guide to me where I am today in my perfectionism is that my father very rarely expressed approval or pride in my sister and me. The only times I was praised by him was wh en I came home with a good grade on an assignment or did something particularly great and so that became something I craved. The better I did, the more praise I could acquire. Knowing what experiences in my life has led me to worry the way I do doesnt necessarily change anything. It doesnt stop me from continuing such behavior, but paired with my motivation to change it, it can help me see which areas in my life I need to work on so that I dont worry like I have been. My perfectionism, as I have states above, is something that feeds into my worry. A good place to start in focusing on this behavior and training myself to better deal with it would be to remind myself that I am doing my best, and that is all I can do. What happens afterword will just happen, and it can be something I learn from or choose to wallow in. I worry so much about the what ifs, when there is no guarantee any of those worries will come true. One way to combat this might be to understand and accept that worrying wont change anything, and maybe even repeat my worries repeatedly in my head or out loud until they dont hold the same power over me (Mann, n.d.). If self-treatment doesnt work , considering how long this behavior has continued, I could always investigate cognitive behavioral therapy. Im not going to sugar coat it: even in the years my worrying wasnt horrendous, it still wasnt good. I would even say that it was never taken care of (even during my junior year as stated above), as much as the stress I was under wasnt so bad that my worrying and anxiety became chronic issues after high school. As I grow up, there is going to be more and more stressors in my life they arent things I can just hope will go away. I must deal with how I respond to those stressors, and I dont think I have ever truly done that. I can try to self-treat my behavior, but if I need help: there is no shame in that. I doubt I would ever need a psychotropic drug, but if it was considered whats best for me I dont think I would say no. I am just at that point in my life where it has almost become too miserable to say no to treatment. I think tomorrow may be a good day to start attempting to control how much anxiety I am experiencing. The reason I state tomorrow, is because this week is going to be the most stressful week of this term. I have a review from the state of Oregon coming up at work, I have plenty of assignments to submit, and all my bills are coming up. This week is the perfect time to do everything I can to calm myself down, accept things how they are, and move on. Breathing exercises may help me, by slowing my heart rate and sending oxygen to my brain, I am giving my mind time to come to terms with what is coming up. I can then repeat in my mind what it is I am worried about, and strive to accept the inevitably of the situation and that I can only do the best I can and learn from any mistakes I may make. If these exercises dont work, maybe I can look into yoga classes. If my symptoms dont subside after a length of time (within half a year), and I have looked up all the solutions I can, it may be time to talk to my doctor and schedule an appointment with a therapist in town.

Sociology of Religion Essay - 550 Words

Sociology of Religion (Essay Sample) Content: Sociology of ReligionNameInstitutionAbstract Different religions have a different set of beliefs and rules. In the entire history, religion has been a critical part of the society and has helped guide how different individuals interact with various environments. It is essential to understand that different individuals practice different religious beliefs. This paper seeks to assess the merits and demerits of practicing a particular religious belief such as belonging to a particular church, mosque, or synagogue versus just having your spiritual beliefs.Advantages of belonging to an individual ReligionBeing a member of a particular church, mosque, or synagogue helps in bringing people together. Persons belonging to a similar religion are brought together by their beliefs (Hjelm, 2013). This togetherness promotes living in unity and harmony amongst each other unlike in a scenario where an entity has his or her set of beliefs. Besides that, people in a similar religion an d sharing beliefs are in a position to understand the needs of each other and thus help them out in time of need. It, therefore, becomes necessary for one to belong to a particular church, mosque, or synagogue. In this way, the person can be able to understand what goes in the society and promote living in peace and harmony as per the guidance of the beliefs they share. To Luhrmann (2013), belonging to an individual religion is advantageous over one believing in his set of beliefs. The scholar attributes belonging to a particular religion as an aid in ones understanding of the need to determine his or her purpose. There is a firm belief that each one of us has a purpose that ought to be identified and accomplished (Luhrmann, 2013). Belonging to a particular religion helps one identify their purpose and thus achieve it. This is different from a scenario where an individual has his beliefs and does not understand that the individual has a mission to identify and accomplish.Disadvanta ges of belonging to a particular religion The pursuit of spiritual development is necessary and thus commendable. However, it is important to understand that joining an already established church, mosque, or synagogue is not the best way to do it. Belonging to a church, mosque, or temple makes an individual's mindset dysfunctional because one becomes immersed in an erroneous thinking for each other. Belonging to a particular religion makes one a captive to their thinking and prohibits an individual from discerning truth on his or her own by being dictated on what to belief (Roberts Yamane, 2011). This is different from a scenario in which an individual has his set of beliefs and can make independent decisions. Religious beliefs in many circumstances prevent the development of conscience. This results in problems such as unnecessary warfare and violence. According to Roberts and Yamane (2011), becoming attached to a certain religion makes an individual less compassionate. The wrong perfection of compassion becomes a substitute for reality because externalizing compassion in a defined set of rules and beliefs makes it seize to be compassion. Genuine compassion remains a matter of conscious decision that does not require the presence of baked standards and expectations (Roberts and Yamane, 2011). Hjelm (2013) argues that different religions are authoritarian in nature and tend to dominate an individuals free will. Religions are perceived as power structures whose aim is to convince members to surrender their power to benefit those who enjoy being in dominance (Hjelm, 2013). Faith is very powerful in practicing social conditions. Their operations lie in eroding an individual's trust in his or her knowledge to belief in that which is professed by the reli...

Leadership and Organizational Culture - Free Essay Example

Sample details Pages: 1 Words: 336 Downloads: 8 Date added: 2018/12/17 Category Management Essay Type Critical essay Level High school Tags: Leadership Essay Did you like this example? As members of an organization work towards achieving the set goals, they tend to adapt specific ways and methods to achieve the goals (Chang et al., 2015, p. 770). They gain specific values and practices. Don’t waste time! Our writers will create an original "Leadership and Organizational Culture" essay for you Create order These practices are referred to as the organizational culture. As an intern in a law firm, I learned that specific cultural practices are impacted by the organizations founders. The founders choose the firms mission and defined the environmental context in which the members operate. Personal productivity determined the profitability of the organization as a whole. Team work was also encouraged. Members from different departments came together to solve cases that were challenging. A compensation system was established to reward members who had achieved the companys short-term goals. The rewards encouraged the members to work harder in their areas of expertise. The decision-making process was done at the corporate level. Junior partners and the interns had minimal participation in the decision making process. As a result, they were hindered from using their own initiatives in carrying out their duties. The authoritarian culture caused conflicts between the management and other membe rs of the organization. As a company develops, its cultural values are diversified and strengthened. The initial cultural values determine the organizations future (Dasgupta Vaghela, 2015, p. 27). To maintain these values, the organization hires individuals who can easily fit in. In the law firm, the leaders taught the new employees the way of doing things in the organization. Through the process of onboarding, the new employees learned the norms, values and behavioral patterns of the organization. Each new employee received a mentor who assisted them to become an organizational insider. Orientation programs were also carried out to introduce the new members to other employees. References Chang, Y. T., Su, C. T., Chen, R. Y., Yeh, C. Y., Huang, P. T., Chen, C. J., Chu, M. (2015). Association between organization culture, health status, and presenteeism.? Journal of Occupational and Environmental Medicine,? 57(7), 765-771. Dasgupta, M., Vaghela, D. (2015). Integrating Organization Culture with Corporate Sustainability Strategy: A Review.

An audit is an examination - Free Essay Example

Sample details Pages: 14 Words: 4194 Downloads: 1 Date added: 2017/06/26 Category Finance Essay Type Research paper Did you like this example? Sarbanes-Oxley Act An audit is an examination and verification of a companys financial and accounting records. It also supports documents by a professional, such as certified public accountant. Until the 90s, the audits did not focused on controls like they do today. Don’t waste time! Our writers will create an original "An audit is an examination" essay for you Create order Because of the early 21st century scandals of Enron Corp, WorldCom Group Inc., and Tyco International the investors trust in the United States corporations started to diminish. These scandals occurred because the major accounting firms failed to detect fraud in their accounting audits and because of conflicts between ethics and loyalty held by the directors. In order to avoid corporate fraud and restore the confidence in financial markets the Congress signed into law the Sarbanes-Oxley Act (SOX) on July 30, 2002. This act created standards for corporate accountability as well as penalties for corrupt corporate behavior. The SOX established the creation of the Public Company Accounting Oversight Board (PCAOB). This board is composed of five members and it is responsible for oversight of financial statement audits of publicly-traded corporations and the establishment of auditing standards in the United States of America. â€Å"The SOX sets forth eleven specific reporting requirements that companies and executive boards must follow, and requires the Securities and Exchange Commission (SEC) to oversee compliance† (investorswords.com, 2009). The SOX requires that the Chief Executive Officers (CEOs) and Chief Financial Officers (CFOs) of all public companies, as well as foreign issuers with U.S., to certify quarterly and annual reports. It minimizes the â€Å"periodic filing deadlines from 45 to 35 days for quarterly reports and from 90 to 60 days for annual reports. The companies also have to report any deficiencies in internal controls to their audit committees and independent auditors† (SSRN). The members of the audit committee must be part of the board of directors and independent of corporate management. The audit committee is responsible for selection, compensation, and oversight of the corporations independent auditor. The audit committee must include a member who is a financial expert. A financial expert is defined as someone who has an un derstanding of generally accepted accounting principles, internal controls, financial statements, and audit committees and who has experience preparing, auditing, analyzing, or evaluating financial statements. The audit committee must approve of any services provided by the independent auditor, particularly those that are not directly related to the financial audit. These services must be disclosed in reports to the SEC. A corporations independent auditor must provide timely information to the audit committee about important accounting practices and policies adopted by corporate management. Debates between the auditor and management about alternative practices or policies are also required. Any disagreements between the auditor and management about these matters must also be disclosed to the audit committee. The auditor must attest to and report on managements assessment of a corporations internal controls. The auditor is responsible for examining the client firms internal contro l system and verifying that the system is adequate to provide reasonable assurance of reliable financial reporting information. The auditor expresses an opinion concerning managements assertions about its internal control system. This opinion is based on the results of the auditors assessment and appears in a report that accompanies the companys audited financial statements. This report is in addition to the auditors attestation concerning the financial statements themselves. A whistleblower is a person that brings up a misconduct or bad behavior of a company. With the enactment of the SOX â€Å"internal and external whistleblower protection has been extended to all employees in publicly traded companies for the first time. The provisions of Sarbanes-Oxley make it illegal to discharge, demote, suspend, threaten, harass or in any manner discriminate against whistleblowers. The passage of this act has created an environment in which many organizations have realized the importance of instituting ethics policies and codes of conduct to address issues related to unethical or illegal conduct†. (Santa Clara University, 2009) â€Å"Many private companies, although not legally required to do so, are improving controls and documentation using recommendations contained in the 2002 Sarbanes Oxley Law. Better governance procedures and strengthened ethics and codes of conduct are the other major reported benefits† (basel-ii-risk.com, 2009). This fact concludes that since the implementation of the SOX the disclosure of financial information has increased. SOX is one of the regulations that help a company and its auditors to be more ethical. As of today, wealthy companies need to have the confidence of the shareholders as well as the general public. Its very important to the government that public companies are regulated because of best practices and rules. This fact is very significant to help protect the economy. Management And Stockholder Wealth A stockholder is known as a shareholder. A shareholder is one that owns or holds shares of stock. Shareholder wealth is defined by the market value of the shareholders common stock holdings. Total shareholder wealth is the number of shares outstanding multiplied by the market price per share. Shareholder wealth maximization is impersonal and distant. It states a clear guide for managers to make decisions and to recognize the risk that joins each decision. â€Å"To maximize shareholder wealth, a company must earn more than its cost of common equity. How much it can earn will depend upon the nature of the industry and whether the individual firm can develop a competitive edge in its own market.† (Gillespie,2010) By identifying and analyzing the companys target market, shareholders can recognize potential opportunities for success and profitability. The shape of the economy also impacts stockholder wealth. When the economy is in an upward motion, shareholders tend to make more money. However, if in a downward motion, constraints are placed upon shareholders. Childs (1997) states â€Å"there are two things to consider in order maximizing the shareholders wealth: 1) earn a return above the cost of common equity, and 2) put more capital to work at that higher return. High earnings without growth can improve shareholder wealth, but this fact alone wont raise stock prices.† Earnings that are larger than the cost of common equity represent greater profit margins. As a result of putting more capital to work, the shareholders wealth will maximize. This action can be referred as distribution of capital. When financial managers distribute capital they must watch the changes of the return on common equity and they have to be aware of the risks they might encounter. Maximizing the shareholders wealth is the primary goal of the financial managers. This goal â€Å"assumes that managers operate in the best interests of stockholders, not themselves, and do not attempt to expropriate wealth from lenders to benefit stockholders. Stockholder wealth maximization also assumes that managers do not take actions to deceive financial markets in order to boost the price of the firms stock.† (Baker, 2009) It is assumed that managers with a primary goal of shareholder wealth maximization are able to make successful decisions for the long-term life of the company. They consider both the short and long term effect of decisions and as a result the market value of the company increases. Sometimes there are conflicts between the interests of the shareholders and the interests of the management. Historically, management avoided the possibilities of maximizing the stockholder wealth. Today management has to consider the shareholders in their decisions and try to achieve the success of the company and the shareholders. The company is motivated to maximize the shareholders wealth by stock option incentives. Stock option incentives are a type of e mployee stock option that can be granted only to employees and confer a U.S. tax benefit. It is very hard to have a balance that satisfies the management of a company and shareholders. Overall, the shareholder wealth is good for the company because it goes hand in hand with the profitability of the company. The Case For Social Responsibility And Ethical Behavior Social responsibility is the obligation of a business to make decisions and take actions that will improve the welfare and interests of society as well as the business. In other words, social responsibility is quite important to the society, business, and individual. In order to accomplish this obligation, businesses today have placed an emphasis on the environment and economic sustainability. Sustainability means to satisfy todays needs without compromising future needs. Social responsibility is a process where an industry invests back into society. For instance, the industry can provide donations, academic scholarships, employment, environmental programs, or promote the development of other businesses. â€Å"Companies are now challenged by stakeholders including customers, employees, investors and activists to develop a blueprint for how they will sustain economic prosperity while taking care of their employees and the environment.† (asyousow.com 2010) These ideologies contribute to the economic wealth of society and maximize a companys profit. Due to the contribution of economic wealth to society, a company takes on more of a human characteristic. Ethical behavior is the conduct that is morally accepted as good and right. In the workplace, ethical behavior refers to the manner in which an organization expects their employees to behave. Most organizations have formulated documents, referred to as codes of conduct or codes of ethics, which set out the accepted behaviors within the work place. There are six concepts that must be considered in the creation of a code of conduct: ethics, values, morals, integrity, character, and laws. These codes of conduct/ethic consist of a set of rules and regulations that the employees and the organization have to follow. A professional code of ethics is a promise to act in a manner that protects the publics well-being. A professional code of ethics informs the public what to expect of a company and its employee s. Codes of ethics must be specific enough to express the intended conduct. However, they must avoid being so authoritarian that the employees interpretation becomes an excuse for noncompliance. Also, codes must be general enough to avoid encouraging defensive management, where an employee becomes unable to act and make decisions fearing that any action will be unethical. â€Å"Establishing an ethical standard for business conduct involves more than a written policy. The most compelling support for an ethical standard is adherence to and enforcement of that standard by those who institute it, and by those for whom it is written. More than briefings and policies handed out to every single employee, our behavior, practice, and deeds are the foundation for creating an ethical standard and making it stick.† (bomi) The potential for unethical behavior in business is everywhere. Ethical dilemmas are rarely simple. Several conflicting issues may be linked, and several parties may be involved. The solution for an issue might be perceived as unethical to some while to others it isnt. This could be related to the fact that each employee has their own set of personal ethics that can spill over into the workplace. It is extremely important to have and implement codes of conduct/ethics. In general, an organization should be both socially responsible and ethical. To comply with the social responsibility each day many companies are taking measures to be more â€Å"green† in other words pro environment. Also, every time there is a disaster like the one in Haiti, companies find a way to help and motivate society. The generosity by these companies can be interpreted as its public image. A companys ethics will set an example to the employees and a challenge to the competition. Income Management (Income Smoothing) Income management is a decision making strategy used to intentionally manipulate a companys earnings to match or achieve pre-determined financial results. Income management can be confused with the illegal activity of cooking the books. Cooking the books is when companies, like Enron, manipulate their financial statements and reports the wrong numbers. Income management is â€Å"primarily achieved by management actions that make it easier to achieve desired earnings levels through accounting choices from among GAAP [generally accepted accounting principles] and operating decisions† (Thompson, 2010) The excessive use of income management can lead to financial fraud. Historically, different companies have incurred in financial fraud because they improperly recorded revenues, recorded uncollectible sales, hided losses and expenses. The primary purpose of this strategy is income smoothing. Income smoothing is one phrase commonly used to describe income management. Income S moothing reflects economic results as management wishes them to look. This results in lower earnings quality because net income does not represent the economic performance of the business for the period. Albrecht (2006) concludes that â€Å"There are two types of income smoothing streams naturally smooth and intentionally smooth by management.† Intentionally smooth management can be real or artificial. The real is when management restructures the ways of generating revenues to produce a smooth income stream. The artificial is when financial manager controls the income inconsistency over the years. This can be accomplished by shifting income from good years to bad years. Future income may be shifted to the present year or vice versa. In a similar manner, income can be modified by shifting expenses or losses from period to period. Income smoothing is a technique that has been observed in many industries. For example, the banking industry has accelerated their income smoothin g techniques by â€Å"excluding the reserve for loan-loss from Tier I capital, and by restricting the amount which applies even to Tier II capital, the new system reduces the potential cost associated with understating the provision for loan-loss during periods of low earnings.† (Rivard, 2003) Also it is â€Å"commonly observed in developing countries, but they may come at a cost in terms persistent poverty† (Dercon, 2002). Like any other financial technique, it has its risks. The abuse of this technique it can lead to bankruptcy and fraud, but on the other hand it can be rewarding to the managers and business. Financial Statement Ratio Analysis: What The Numbers Mean Financial statement analysis is a method that identifies financial strengths and weaknesses of a company by establishing a relationship between the balance sheet and the income statement. Financial statements are necessary to meet reporting obligations and for management decision purposes. An important tool of the financial statement analysis is the ratio analysis. The ratio analysis is a tool used to measure a companys profit performance. It is a calculation of the current years numbers compared with the previous years numbers. The ratio analysis can also be used to compare a companys profit performance versus its competitors. The ratio analysis is classified into four categories: profitability ratios, asset utilization ratios, liquidity ratios, and debt utilization ratios. Profitability ratios measure a companys returns over a time frame. A company should have the ability to earn profits and grow during a long time period. When a company has a positive profitability, it means that it is being successful. For example: Microsoft started in a car garage and now is one of the biggest profitable companies of America. Asset utilization ratios measure how quickly a companys turnovers are compared to its competency. They can also be used to evaluate how active are the assets. A company that knows how to use their assets effectively will keep their investors happy. By using their assets effectively, the company will earn more sales per dollar of inventory. Liquidity ratios measure the ability of a company to meet short term obligations when they are due. If a company is not able to meet short term obligations, it will have to file for bankruptcy. The current assets and liabilities of a company is the focus of liquidity ratios. Debt utilization ratios are used to evaluate a companys debt position with regard to its asset base and earning power. This measure gives an idea of a companys leverage along with the potential debt risk of its debt. The lower the debt ratio means that a company has low total debt in comparison to its asset base. The higher debt ratio means that a company is in danger of becoming insolvent and going bankrupt. Accounting for management.com (2010) states that the ratio analysis has five advantages: 1. Simplifies financial statements: It simplifies the comprehension of financial statements. Ratios tell the whole story of changes in the financial condition of the business. 2. Facilitates inter-firm comparison: It provides data for inter-firm comparison. Ratios highlight the factors associated with successful and unsuccessful firm. They also reveal strong firms and weak firms, overvalued and undervalued firms. 3. Helps in planning: It helps in planning and forecasting. Ratios can assist management, in its basic functions of forecasting, Planning, co-ordination, control and communications. 4. Makes inter-firm comparison possible: Ratios analysis also makes possible comparison of the performance of di fferent divisions of the firm. The ratios are helpful in deciding about their efficiency or otherwise in the past and likely performance in the future. 5. Help in investment decisions: It helps in investment decisions in the case of investors and lending decisions in the case of bankers etc. The different end users of these statement analyses will give different priorities to the statements. An experienced analyst will look at all the statements but with different degrees of attention. All of these statements are important to achieve the success and goals of the company. These statement analyses are also very important because they explain the status of the company to the investors. Operating Leverage Operating leverage is a measure of the extent to which fixed assets and associated fixed costs are being used in a company. The purpose of leverage is to find a way to increase the value or impact of a resource. â€Å"Operating leverage can substantially increase the size of the operation and the potential income from that operation. However, it also creates a substantially higher risk exposure because equity is spread thinly and the ability to absorb losses is reduced.† (Hofstrand, 2008) Operating leverage is more useful to the owners, because it shows them a percentage of returns rather than an index. The operating leverage is large in companies that have a high proportion of fixed operating costs in relation to variable operating costs. The higher the degree of operating leverage the greater the potential danger from forecasting risks. If a relatively small error is made in forecasting sales it can result into large errors in cash flow projections. A business that sell s millions of products a year is more independent on each individual sale. On the contrary operating leverage is lowest in companies that have a low proportion of fixed operating costs in relation to variable operating costs. An easy way to show the operating leverage of a company is the break-even point graphic. This graphic shows the relationship between the fixed and variable cost and the total revenue and cost. The break-even pint analysis holds very important information for the company and investors. Companies with large amounts of fixed operating costs have high break-even points and high operating leverage. Variable costs in these companies tend to be low and both the contribution and unit contribution margin is high. In other words, the higher the gross margin the more leverage the company will have. These numbers can help to analyze if a company is meeting its goals and to deduct if it is being successful. The less fixed cost a company has the more return it will have. Operating leverage is widely used in the farming industry. For example, operating leverage helps farmers decide if it is better to rent or buy the land. Usually a multinational companys income is so high that they can increase it by expanding to other parts of the country and maintaining the low profit facilities. Operating leverage is important to small and large industries because it helps them to make better decisions and it gives them the necessary information of the operations profitability. Financial Leverage Financial leverage is how much the company use borrowed money instead of the equity of its operations. The higher the debt a company has the greater the financial leverage. In other words, it indicates the quantity of debt a company use in its capital structure. Capital structure is the relationship between assets, debt, and equity. â€Å"Leverage allows greater potential returns to the investor than otherwise would have been available but the potential loss is also greater because if the investment becomes worthless, the loan principal and all accrued interest on the loan still need to be repaid.† (Pandey, 2010) Financial leverage is very important for managers in the decision-making process of investing in operations. Financial leverage can maximize the stockholders wealth by increasing debt and equity. â€Å"A low cost debt with low interest would increase the return of equity relative to the return of assets.† (Scott, 2010) On the other hand, it is not good for the company to have a high debt because it diminishes the return of equity. Companies that are high in financial leverage might find it difficult to make payments on their debt in times of trouble and also difficult to borrow money from lenders. â€Å"Financial leverage can be used for stimulating profit and growth, but it is more likely for companies in the stage of birth and youth.† (Johns, 2010) Two companies may have the same operating leverage, but the use of financial leverage can be different. The stimulation of profit and growth of the companies will be different. That is why companies compare the effect that different plans might have in the companys earnings. Like in operating leverage, the plans will cross at some point. Beyond that point managers can decide which plan will give them the best earnings. The degree of financial leverage helps managers to analyze which plan has more leverage. The plan that has the larger financial leverage is the best option for t he company because they will have better earnings per share. Financial leverage is good to a certain point. It is true that it can maximize the stockholders wealth, but the higher the debt the larger the financial risk. It also can influence other innovative decisions, like changes in technology and other expanding chances. Financial leverage is one method that can be used in combination with others to achieve and improve a companys profitability and market value. Determining The Correct Mix Between Debt And Equity Financing Debt financing is money borrowed from a source with the agreement that it will be paid back in a certain time. In other words, this is a loan. This type of financing can be made in two ways which are short term (less or equal than one year) and long term (more than one year). â€Å"The lending party does not gain ownership of the business.† (Valdez, 2005) Some lending institutions require small business to guarantee the loan. Debt financing has its advantaged and disadvantages. The advantages of debt financing are maximum control of the business, the interests are deductible, and the debt will end after period of time. The disadvantages are the interests can be so high that it will be hard to pay back, the investors may get scared by the debt, and lenders will look closely at the business. Equity financing is an exchange of money for a piece of ownership of the business. This money is introduced directly to the operations. It is a form of financing that does not involv e debt. There are many sources of equity financing that include personal savings, investments by relatives, friends, employees, or other business partners. The most common source, however, are professional investors known as venture capitalists. Venture capital is a private equity given at an early stage of a business. The advantages of equity financing are the ability to receive money in exchange of equity, no monthly payment required, and the cash flow can be used to improve the business. On the other hand, its disadvantages are the loss of interest of the investors and the loss of ownership. If the business is a partnership â€Å"this type of financing would likely be in the form of an owners contribution and would appear on the balance sheet as owners equity. If the business is incorporated anyone contributing equity capital would receive shares in the business.† Equity financing allows the operation to consider further debt financing in the future, if needed. Increasi ng equity improves the business operations security in most cases. Convertible debt is a mix of debt and equity financing. It starts as debt financing, and as the business grows it changes to equity financing. Convertible debt is a loan that can be changed into equity if theres future financing or if the lender decides to change it. If venture capital is expected to be needed in the future this is a good alternative. This option eliminates the need of a appraisal of the company. â€Å"Convertible debt eliminates the risk of a down round (an investment round with a share price lower than the previous round).†(Advani, 2006) The investors can receive a discount off the share price negotiated by the lender. The decision of what type of financing will diverge depends on the type of company and expectations. Business owners need a good knowledge of the options that are available in order to choose between debt or equity financing. It is a smart move that they search for an ex pert opinion to give them guidance. A small company will prefer debt financing versus a big company that will prefer equity financing. A company that has big expectations and projections of growing may consider a convertible debt.

Fall And Middle Range Theory - 1739 Words

Fall and Middle Range Theory Falls are one of the major patient safety problems that every facility encounter on a day to day basis. An aging patient population, combined with multiple diagnosis and medications are prime contributing factors for patient fall. Other contributing factors are shortage of nursing and auxiliary staff, ineffective work environment and shortage of appropriate equipment. According to the Joint Commission around 30-50 percent of the falls happening in the hospitals have resulted in injury to the patients. Since Joint Commission started keeping records of fall from 1995 to 2012, it has been reported that there were 659 fall related death or permanent disability, which were voluntarily reported as a†¦show more content†¦During hourly rounds assess the patients pain level and take necessary intervention to alleviate pain, reposition patients who need assistance and make sure that urinals and call light and telephone are within reach of the patient. Tak ing care of these needs in a timely manner will make the patient comfortable, which will reduce anxiety and stress levels in the patient and reduce the risk of falls. The nurse should always make sure that the environment is safe for the patient by keeping the area clutter free. Comfort measures like tightening the wrinkled bed, giving warm blanket, changing moist dressings or repositioning the tubes or other objects that bothering the patient can enhance their comfort level Monitor high risk patients with delirium, dementia, hypotension, medications, and other conditions which can increase the risk of fall. Providing safety companions for continuous observation and to help the patients will reduce the number of falls. Nurses should educate and encourage patients to use the call light and phone to call for help. Provide patients with appropriate assistive devices like cane, walker as needed to keep them steady. I believe the concept in this theory of comfort can be utilized to reduc e the occurrence of falls in health care settings. Borrowed Theory Humanistic Theory of human needs is a psychological theory based on human needs, was developed by Abraham Maslow, his HierarchyShow MoreRelatedRunning Head: Accessibility Of Healthcare For Undeserved1540 Words   |  7 Pagesexperience barriers in aspects such as financing for care, barriers in cultural or racial acceptance, access to care, unequal social conditions, unequal health conditions, unequal geographic conditions (Smith Parker, 2015). This paper employs a range of nursing theories to develop a framework that unearths accessibility of healthcare services by the undeserved populations as primary to the obligations of the nursing and the entire health industry. Description of the Issue Geographic, social and economicRead MoreNursing Theory Essay1616 Words   |  7 Pagesapplication of theory in nursing practice. 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The Tax Advantages Of Sarbanes Oxley Essay - 969 Words

The Tax Advantages and Disadvantages of Sarbanes-Oxley Afua Nyamekye Liberty University The Tax Advantages and Disadvantages of Sarbanes-Oxley The 1990s and the early 2000s was a time that the world witness an explosion of fraud in the corporate world. Corporate fraud like Enron, HealthSouth, Waste Management, WorldCom, Lehman Brothers, etc. was so disturbing that lawmakers felt the need for a law to help curb down these frauds. Lawmakers came out with Sarbanes Oxley named after Senator Paul Sarbanes and Rep. Michael G. Oxley, the co-sponsors of the act. The purpose of this essay is to discuss some of the tax advantages and disadvantages of Sarbanes-Oxley and to explore whether the advantages outweigh the disadvantages for small businesses as well as the tax benefits for those businesses. The Tax Advantages of Sarbanes-Oxley The main objective of the Sarbanes-Oxley act was to reduce fraud. So far that objective seem to have been obtain. Since SOX was enacted, there has not been a major domestic corporate financial scandal uncovered other than the options back-dating scandal that occurred before July 2002 (Jahmani Dowling, 2008). It is a tax advantage because companies and investors are not losing money. Another advantage of that resulted from Sarbanes-Oxley Act is that the meetings of audit committees increased in frequency. â€Å"One of the primary goals of SOX is to increase investor confidence and the assurance of the integrity of the U.S. capitalShow MoreRelatedThe Sarbanes Oxley Act ( Sox )1526 Words   |  7 Pages Essay #1- Tax Advantages and Disadvantages of Sarbanes-Oxley Eric Kitts Liberty University â€Æ' Introduction The Sarbanes-Oxley Act (SOX) of 2002 was implemented to deter fraudulent activities amongst companies by monitoring and auditing financial activities as well as set up internal controls to aid in the safeguard of company funds and investor’s interest. 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Flannery OConnors A Good Man Is Hard To Find Essay Example For Students

Flannery OConnors A Good Man Is Hard To Find Essay Flannery OConnors A Good Man Is Hard To Find In her short story A Good Man is Hard to Find Flannery OConnors seems to portray a feeling that society as she saw it was drastically changing for the worse. OConnors obvious displeasure with society at the time is most likely a result of her Catholic religion and her very conservative upbringing in the old south. She seems to depict her opinion in this particular story by using the character of the grandmother to show what she saw was happening to the times. Evidence of societys demise is woven into the story, and presented through an interesting generation gap between the grandmother and her family. The grandmother is representative of devoutness and Christianity which OConnor apparently believed to be more prevalent in the ;glamorous; Old South. OConnors obvious displeasure with society at the time is most likely a result of her Catholic religion and her very conservative upbringing in the old south. She seems to depict her opinion in this particular story by using the character of the grandmother to show what she saw was happening to the times. Evidence of societys demise is woven into the story, and presented through an interesting generation gap between the grandmother and her family. The grandmother is representative of devoutness and Christianity which OConnor apparently believed to be more prevalent in the ;glamorous; Old South. Attention to prim detail separated the grandmother from the rest of her family who seemed to be living in a different world than she. As she organized herself in preparation for the trip, her family was described as rather common people living in a frusturated middle class world. OConnor described the old woman as she settled herself comfortably, removing her white cotton gloves and putting them up with her purse on the shelf in front of the back window. The childrens mother still had on slacks and still had her head tied up in a green kerchief but the grandmother had on a navy blue straw sailor hat with a bunch of white violets on the brim and a navy blue dress with a small white dot in the print. Her collar and cuffs were white organdy trimmed with lace, and at her neckline she had pinned a purple spray of cloth violets containing a sachet. In case of an accident, anyone seeing her dead on the highway would know at once she was a lady. The parents pay little attention to the grandmother and when they do, they are often quite rude. The unruly children are representative of the breakdown of respect, and discipline, and are consequently a forecast of future generations. They constantly demean the grandmother and at one point, June Star even complains that her grandmother has to go everywhere they go right to her face. OConnor seems to be illustrating not only how times are changing, but how the future generations have no respect for thier precedents. The Misfit represents evil. At one point the Misfit likens himself to Christ, in that they both were punished for crimes they did not commit. Christ accepted death for the sins of all people, however. The Misfit is in a constant battle against his fate that he sees himself being punished without any cause. Although he resists this Christ-like existence he has, he kills other innocent people not to save them, but because its the only real pleasure in life. Near the end of the ordeal, the grandmother recognizes the shirt the Misfit has put on as her sons shirt. Upon observing this image, she realizes that to be truly Christlike, she is going to have to forgive the Misfit and accept him as a child of God. At this point, the Misfit also has a revelation. His lesson however, is that by killing the grandmother, he helped her find God and therefore realizes that he does have a purpose in the world, that he will have to answer to a higher power sooner or later. Flannery OConnor was deeply concerned with the values and the direction of the youth of her time. She believed that Christ was no longer enough of a priority to the .ucb93c9539eb9c7bc6c77468b88f76fb1 , .ucb93c9539eb9c7bc6c77468b88f76fb1 .postImageUrl , .ucb93c9539eb9c7bc6c77468b88f76fb1 .centered-text-area { min-height: 80px; position: relative; } .ucb93c9539eb9c7bc6c77468b88f76fb1 , .ucb93c9539eb9c7bc6c77468b88f76fb1:hover , .ucb93c9539eb9c7bc6c77468b88f76fb1:visited , .ucb93c9539eb9c7bc6c77468b88f76fb1:active { border:0!important; } .ucb93c9539eb9c7bc6c77468b88f76fb1 .clearfix:after { content: ""; display: table; clear: both; } .ucb93c9539eb9c7bc6c77468b88f76fb1 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .ucb93c9539eb9c7bc6c77468b88f76fb1:active , .ucb93c9539eb9c7bc6c77468b88f76fb1:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .ucb93c9539eb9c7bc6c77468b88f76fb1 .centered-text-area { width: 100%; position: relative ; } .ucb93c9539eb9c7bc6c77468b88f76fb1 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .ucb93c9539eb9c7bc6c77468b88f76fb1 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .ucb93c9539eb9c7bc6c77468b88f76fb1 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .ucb93c9539eb9c7bc6c77468b88f76fb1:hover .ctaButton { background-color: #34495E!important; } .ucb93c9539eb9c7bc6c77468b88f76fb1 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .ucb93c9539eb9c7bc6c77468b88f76fb1 .ucb93c9539eb9c7bc6c77468b88f76fb1-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .ucb93c9539eb9c7bc6c77468b88f76fb1:after { content: ""; display: block; clear: both; } READ: Beowulf- A Noble King Essaypeople of her generation. A Good Man is Hard to Find is representative of Flannery OConnors concern for the priorities and values of the 1940s. .

Auschwitz (928 words) Essay Example For Students

Auschwitz (928 words) Essay AuschwitzAuschwitz Nazi Concentration CampLocated thirty-seven miles west of Krakow, Auschwitz was the camp where Jewish people were killed and worked. This camp , out of all the rest tortured the most people. At the camp there was a a place caled the Black Wall, this was where the people were executed . In March of of 1941, there was another camp that started to be built. This second camp was called Auschwitz II, or Birkinau. It was located 1.9 miles away from Auschwitz I. Peple that were chosen to come to these camps were expelled from their homes. Their houses were destroyed for the pupose of buildinf Birkinau. Birkinau had nine sub-units. They were separated from each other by electrically charged fences that lines their borders. In August 1942, the womens section at Auscwitz I was moved to Birkinau. Nine hundred and ninty-nine women from Ravensbruck camp and other women from different camps joined them also. Birkinau now had over 6,000 women prisoners being held. In the town Monowitz, another camp was being built. This camp was called auschwitz III, or Buna-Monowitz. Other camps that were located close to Monowitz were moved to Buna-Monowitz. The population of Bikinau was the most densly populated out of all the camps. It also had the most cruel and and bad conditions of all the camps in the complex. The prisoners at Birkinau mostly consisted of Jews, Poles, and Germans. There were a number of Gypsy and Czech Jew family camps located at Birkinau for a period of time also. In Birkinau, the gas chambers and the creamatoria, where the bodies were burned operated at auschwitz I. Birkinau and all the other sub-camps were mostly forced labor camps. The most recognized of the labor camps are, Budy, Czechowitz, Glenwitz, Rajsko, and Furstenarube. The prisoners here were worked to the piont of death. Trains transported people to the camps, and violently forced them off the train. All of the peoples property was left on the train also. They prisoners were sent into two different lines, one for women and the other for men. The lines moved into the place were a procedure called Selektion took place. The ones who could work were not killed ot this time, but the women, children, and others that couldnt work were gased. The prisoners that were to work, had their clothes taken, heads shaved, got sterilized, and were given black and white striped clothes to wear. In the forced labor camps, the average life time was only a few months. Some of the prisoners that couldnt react or move became what was known as Muselmann. A dreaded part of camps was the Appell, or roll call. In this, prisoners were sent out into the cold night after a hard day of work, and lined up. Anyone that fell to the ground was shot or gased. One more of all the bad work chores was the Sonderkommando. Dong this meant that you burned the bodies of the dead prisoners in the creamatoria. Tattoos were given to the prisoners on their right arm as an easier way of registration. Not all of the earlier prisoners had this tattoo, but the regiterd number of prisoners was 405,000. The daily routine in the complex differed in each camp, but the basic routine was the same. They: woke at dawn, cleaned their areas, morning roll call was taken, they walked to the work site, worked for long hours, had to wait in lines for food, then walked bback to their bunks, block inspection was done, and then evening roll call was taken. There were also people who got picked for medical experiments. .u3da52b921a1d0410beaf3a729176b83e , .u3da52b921a1d0410beaf3a729176b83e .postImageUrl , .u3da52b921a1d0410beaf3a729176b83e .centered-text-area { min-height: 80px; position: relative; } .u3da52b921a1d0410beaf3a729176b83e , .u3da52b921a1d0410beaf3a729176b83e:hover , .u3da52b921a1d0410beaf3a729176b83e:visited , .u3da52b921a1d0410beaf3a729176b83e:active { border:0!important; } .u3da52b921a1d0410beaf3a729176b83e .clearfix:after { content: ""; display: table; clear: both; } .u3da52b921a1d0410beaf3a729176b83e { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u3da52b921a1d0410beaf3a729176b83e:active , .u3da52b921a1d0410beaf3a729176b83e:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u3da52b921a1d0410beaf3a729176b83e .centered-text-area { width: 100%; position: relative ; } .u3da52b921a1d0410beaf3a729176b83e .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u3da52b921a1d0410beaf3a729176b83e .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u3da52b921a1d0410beaf3a729176b83e .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u3da52b921a1d0410beaf3a729176b83e:hover .ctaButton { background-color: #34495E!important; } .u3da52b921a1d0410beaf3a729176b83e .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u3da52b921a1d0410beaf3a729176b83e .u3da52b921a1d0410beaf3a729176b83e-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u3da52b921a1d0410beaf3a729176b83e:after { content: ""; display: block; clear: both; } READ: Investigations Essay The best known docter at Auschwitz was Josef Mengele. His experiments were mostly done on twins and dwarfs. He did lots of things that had to do with seeing how ling it would take a person to die if you do this or that. He also did experiments that had to do with cutting off body parts, and reattaaching them to different parts of the body. By January 20th, 1944, the population of the Aushwitz complex had reached 80,839. That number rose up and up as the monthes past and more prisoners came. The first gas chamber to be used was bult in Auschwitz I. The gas that was used in the chambers was called Zyklon B. In Birkinau, the largest number of people that could be killed in the gas chambers was 6,000 people daily. The gas chambers lookes just like shower rooms. The prisoners were told they needed to be cleaned before work, and were then killed in the stalls. On the borders of Auschwitz I and Birkinau, electrical fences were put up. Watchtowers and S.S. men lined the complex with automatic guns to be used in any escape situations. Canals also lined the border of Birkinau. Starting in March of 1942, trains arrived at Auschwitz-Birkinau daily, carrying Jews from Europe. The prisoners anger and rebelion to the Nazis was always there, but only a few people decided to do anthing though. In the most difficult times, 667 prisoners tried to escape. Only 270 of them made it, and the ones who got caught were executed. Jewish leaders wanted to have the Allied powers bomb Auschwitz at one time. This never did happen though. A group of women at the camp destroyed one of the gas chambers in an uprise. The leaders of the uproar were found and executed on January 6th, 1945.BibliographyMicrosoft encarta 99History Essays

Sub Seven Virus Essays - Trojan Horses, , Term Papers

Sub Seven Virus Imagine this, you're at home playing on the computer when suddenly your cd drive opens. You brush it off as it were nothing unusual but then a few minutes go by and out of nowhere you printer starts printing a page that says you have a virus that allows people total access your files. You begin to panic when a message window pops up and it's the person that printed that out. He tells you that the virus you have is called the subseven virus. I didn't have to hard of a time imagining that situation because it really happened to me. The guy that informed me of having the virus told me where I could download the program to access people files. So I, being the curious type downloaded and proceeded to get into people's computers. I have to admit it is pretty fun messing with people. I didn't delete anyone's files I just looked around and when I was done having a little fun with the person I told them that they had the subseven virus. The operating program was well developed. It has a lot of options some of these options include flipping the victim's screen, take control of mouse, revealing cached passwords, open cd rom drive, disable keyboard, turn monitor off, and much much more. My personal favorite option was the ability to access the c-drive and see what the person has on their computer. Subseven was discovered in May 1999. The creator calls himself ?Mobman.? Subseven is a Windows 9x Internet Backdoor trojan. When running it gives virtually unlimited access to the system over the Internet to anyone running the appropriate client program. Subseven uses a person's ip address to access the system. It installs three files onto the computer. The first being NODLL.EXE which is installed into the windows folder and is used to load the trojan server. The next file is known as BackDoor-G.srv. This one is also installed into the windows folder and is the actual trojan that receives and carries out the commands from the client program. This file is usually the first file the user gets. The next file is used by the trojan server program to watch for connections to the internet from the client software. This file is identified as BackDoor-G.dll. The Trojan also registers the file extension .dl as an executable file type that can be run by the operating system just like any .exe f ile. This allows the attacker to download files onto the victims system and run them. Because the extension is not usually associated with executable files some virus scanners will not scan these files and the victim will not suspect these files. You may be asking yourself ?How can I tell if I have the virus Well here are some indications that you've been infected. Files copied to the local system, changes to system registry, and strange or unexplained dialogue boxes on the machine with conversation or keystrokes entered without your instructing to do so. I hope my report gave you some new insight on a tricky little virus that can really mess up your computer. I have added the full list of options on the subseven program. Fun Manager ----------- 1. Open Web Browser to specified location. 2. Restart Windows. 3. Reverse Mouse buttons. 4. Hide Mouse Pointer. 5. Move Mouse. 6. Mouse Trail Config. 7. Set Volume. 8. Record Sound file from remote mic. 9. Change Windows Colors / Restore. 10. Hang up Internet Connection. 11. Change Time. 12. Change Date. 13. Change Screen resolution. 14. Hide Desktop Icons / Show 15. Hide Start Button / Show 16. Hide taskbar / Show 17. Opne CD-ROM Drive / Close 18. Beep computer Speaker / Stop 19. Turn Monitor Off / On 20. Disable CTRL+ALT+DEL / Enable 21. Turn on Scroll Lock / Off 22. Turn on Caps Locl / Off 23. Turn on Num Lock / Off Connection Manager ------------------ 1. Connect / Disconnect 2. IP Scanner 3. IP Address book 4. Get Computer Name 5. Get User Name 6. Get Windows and System Folder Names 7. Get Computer Company 8. Get Windows Version 9. Get Windows Platform 10. Get Current Resolution 11. Get DirectX Version 12. Get Current Bytes per Pixel settings 13. Get CPU Vendor 14. Get CPU Speed 15. Get Hard Drive Size 16. Get Hard Drive Free Space 17. Change Server Port 18. Set Server Password 19. Update Server 20. Close Server 21. Remove Server 22. ICQ Pager Connection Notify 23.