Wednesday, December 25, 2019

The Death Penalty Is Justified - 1367 Words

The death penalty is often thought of to be a deterrence to murder. The idea is that criminals are supposed to think what their consequences could be before committing the crime which in this case would be the death penalty. However, what are the chances that a criminal is actually going to stop and think about whether or not the death penalty could be a consequence. If criminals want to engage in violence, they are going to. Consequences are not going to alter that state of mind. According to Richard Dieter, director of the Death Penalty Information Center, police officers all over the country â€Å"do not believe the death penalty acts as a deterrent to murder† (Dieter). In fact, states in which the death penalty is legal are the states with†¦show more content†¦It is highly likely that some of these people will die of natural causes before they are ready to be executed. On average, only twelve percent of people who face death penalty sentences are actually executed (Evans). It costs more to have a convict on death row waiting for execution than to house that prisoner in a regular prison facility. For example, compared to an inmate in general population, having an inmate on death row costs California an extra ninety thousand dollars a year per inmate (Dieter). This is because death row inmates are going to require a higher level of security for safety precautions such as suicide watch as well as safety for other prisoners and staff. Trying a capital case requires an enormous amount of effort from the prosecution as well as the defense. They have to take the time to comb through witnesses, testimony, get mental health evaluations, go through jury selection, and if convicted, all the mandatory appeals. This process takes a significant amount of time because of the need to be fully prepared. On average, it takes a year for capital cases to even get to the trial stage (Evans). There is also an enormous amount of pressure on the prosecution because they bear the burden of proof (Dieter). The prosecutor needs to provide all the evidence that a person is in fact guilty in fear of sentencing an innocent person to death. Attorneys also need to explore the

Monday, December 16, 2019

Essay on Abortion - 1289 Words

â€Å"Abortion stops a beating heart†¦Ã¢â‚¬  vs. â€Å"Western philosophy’s idea of the autonomous self: the pregnant woman is in fact both a person in her body and a vessel. Rather than seeing both beings as alive and interdependent—seeing life within life—and acknowledging that sometimes, nonetheless, the woman must choose her life over the fetus’s†¦Ã¢â‚¬ . nbsp;nbsp;nbsp;nbsp;nbsp;Few issues have fostered such controversy as the topic of abortion. The participants in the abortion debate not only have firmly-fixed beliefs, but each group has a self-designated appellation that clearly reflects what they believe to be the essential issues. On one side, the pro-choice supporters see individual choice as central to the debate: If a woman cannot choose†¦show more content†¦Equal rights is an issue the women’s movement has fought for many years. Denying women the right to free choice would demolish everything we have fought for and all the respect we have gained as equals to men. nbsp;nbsp;nbsp;nbsp;nbsp;There are, indeed, several situations in which abortion would seem necessary. Birth defects, although rare, sometimes occur and must be dealt with in a personal manner. If a woman knows she is going to give birth to a mentally retarded baby, she is faced with the option of aborting it. If she is not prepared to give the retarded baby the attention and love it needs or if she cannot afford to treat the babies problems, abortion would be the logical answer. Pro-lifers rebut this argument by stating that â€Å"it is only when we love the handicapped that we can truly value every human life.† The anti-abortion movement believes that the fetus, even in its embryonic stage of development, is human life and that any deliberate termination of embryonic or fetal life constitutes an â€Å"unjustified† termination of human life. Conversely, proponents of abortion deny that the fetus is human life, particularly during its embryonic stage of development, and therefore believe thatShow MoreRelatedAbortion : Abortion And Abortion998 Words   |  4 PagesAbortion Abortion is defined in several ways all of which stop a pregnancy. There are different ways of abortion, which are spontaneous abortion, surgical abortion, and medical abortion. Abortion has been arguable topic for decades. One can neither believe abortion to be good nor bad. The idea of individuality and human life is not quite the same. Idea of human life has come from conception; simultaneously on the other hand, fertilizer eggs used for in vitro fertilization are also human lives butRead MoreAbortion : Abortion And Abortion Essay921 Words   |  4 PagesPaper: Abortion Laws The topic of abortion is a widely debated and very heated topic in Texas. The Republican party’s platform supports family values and are completely against abortion under any circumstances, including abortifacients. The Democrat party’s platform supports the rights for women to make choices about their own bodies. They support abortifacients and a person’s right to have an abortion. There is also a large percentage of those that are in the middle in that they believe abortion shouldRead MoreAbortion, The, And Abortion998 Words   |  4 PagesIn the United States there are more than a billion abortions performed each year. Since the court case Roe vs Wade in 1973 more than 56 million babies have been murdered in the United States before they had the chance to take their first breath (Snyder, Michael). These statics along with many more show the huge injustice that is happening in the country I call home. Abortion is defined as the removal of an embryo or fetus from the uterus in order to end a pregnancy. It can include any of variousRead MoreAbortion : Abortion And Anti Abortion1624 Words   |  7 Pagesa very large controversy between the ideas about abortion and anti-abortion. Different religious views, beliefs, peoples many different customs and even people of different cultures all have their own preferences and ideas on the take of this political issue. Views against abortion can lead to as much of an impact as a violent/non violent riots outside of an abortion clinics, to something as simple article in the newspaper. The belief on abortion that leads to a lot of the controversy is that inRead MoreAbortion, The, And Abortion Essay1656 Words   |  7 Pages An abortion is when the pregnancy of a women is ended; it is called sometimes Termination of pregnancy. There are two types of abortion. The first type is the spontaneous abortion; it occurs within the first two months. What causes it is frequently unknown yet is probably the results of intra-uterine contamination, or limited attachment in the building unborn child to the interior coating walls in the womb (uterus). Such conditions this unborn child, if the idea advances further, mayRead MoreAbortion, The, And Abortion953 Words   |  4 Pagesdebates that is constantly talked about is abortion. When it comes to abortion, the laws vary depending on the state you live in. Whether people support or are against abortion, few actually know about the abortion process. Have you ever heard of suction aspiration or prostaglandin chemical abortion? Those are two of the various methods that are performed in the different trimesters of pregnancy. According to writer Steven Ertelt of Li feNews.com, Oklahoma’s abortion laws are restrictive compared to otherRead MoreAbortion : Abortion And Abortion1930 Words   |  8 PagesAbortion has been around for quite some time. Laws have been set allowing it and banning it during different periods of time. The procedures that can be done are all very different. There is a medical abortion involving drugs and there are surgical abortion involving a more invasive procedure. There are also different points of view on it. There are those who fully support the termination of a pregnancy and those who are completely against it. There are many factors to consider and very differentRead MoreAbortion And Abortion2038 Words   |  9 PagesMostly seen as a religious issue, abortions are anything but that. Biology and science are the only deciding factors when it comes down to it. Science is the only thing that can prove whether an unborn child is living; no religion can do that. Through modern science and technology, it has been proven and well documented that human life does in fact begin at conception. The scientific evidence also contradicted the court ruling in the Roe v. Wade case, where it was stated that the Court could notRead MoreAbortion : The Fight For Abortion1543 Words   |  7 PagesAlthough abortion was decriminalized in 1973, the fight for abortion rights did not end with Roe v. Wade. Just in the past three years, there have been systematic restrictions on abortion rights sweeping the country sate by state. In 2013, 22 states enacted 70 antiabortion measures, including pre-viability abortion bans, unnecessary doctor and clinic procedures, limits on medicated abortion, and bans on insurance coverage of abortion In 2011, 92 abortion restrictions were enacted, an in 2012, thatRead MoreAbortion : The Issue Of Abortion1212 Words   |  5 PagesThe topic of abortion has been an ongoing debate for many years. According to ProChoice.org, abortion was legal in in the days of the early settlers . At the time that the constitution was adopted abortions were legal. Abortions were openly advertised and performed before the first fetal movement (13-16 weeks from the start of a women’s last period). The concern for abortion started in the late 1800’s when immigrants were coming into the country in large numbers and the fear was that they would produce

Sunday, December 8, 2019

Structuration Theory in Accounting Research †MyAssignmenthelp.com

Question: Discuss about the Structuration Theory in Accounting Research. Answer: Introduction AAA was founded in 1916 is based on reputable and rich history for holding premier community for the academic accountants. It has been seen that the diversity in the membership has been able to create environment by incorporating innovation. The main intention of the report has addressed the various types of the legal and ethical issues, which should be considered by the Miller Yates Howarth (MYH) audit division. The main consideration of the study has been based on the application of American Accounting Association (AAA), with the ethical decision for explaining the ethical concerns in the given study. The last part of the study has been related with the appropriate case law with the appropriate recommendations for the managing partners of MYH. As per the given fact MYH accounting firm operates in NSW and Queensland. Morgan Fertilizers Pty has been is considered with the long standing client of the company with the operations in Tamworth and Toowoomba. It has been further observed that Morgan Fertilizers has been recently able to change its contractor for the waste management to Dumparound Ltd. Jacqui leak has been further regarded as the senior auditor with the knowledge about the community activities and she is aware of the local council investigating of the Dumparound Ltd., for the concern of toxic waste in one of the sites (Davidson Stevens, 2013). The main consideration of the ethical issue has been further able to relate to Morgan Fertiliser for the change of the contractor to Dumparound Ltd., to do the evaluation of waste management. The important ethical consideration has been further raised the concern for the investigation of the Dumparound Ltd. based on the evel of toxic waste at one of its sites. The contract is seen to be based on the specification of the damages and it has not been signed by Dumparound. The contract is seen to be held substantially for 3 years and Jacqui particularly concerned about the implications (C. Graham, 2013). Identification of major principals and rules, values Apart from the various types of the prevailing ethical issues the main form of the legal issues has been seen to be based on the AASB 102 valuation of inventories. The valuation cost of the inventories has been recognized with the asset and the same needs to be carried forward for the revenue detection. The main form of the applicable code for the study is based on APES 110 Code of Ethics for Professional Accountants. The main applicable section under this has been further seen to be applicable as per the members of MYH, who are expected to support the legitimate and the ethical goals and relevant procedure in the organization (Kermis Kermis, 2013). The important specification of the alternatives has been based on evaluation of inventory adjustment with the inventories between the dates of physical count and end dates. The physical count should be recorded appropriately. Furthermore, the auditor is required to analyze the inward and outward movement in the stock as per the date of cut off. This date is further seen to be established as per the closing date of year (Roberts, 2014). The various types of the comparison of the values has been further seen to be considered with the application of APES 110 Code of Ethics for Professional Accountants, the main application of the sections with this rules has been identified with Section 310 conflicts of interest vs. AASB 102 on valuation of inventories. As per the APES ruling for the responsibility of the members it has been seen that the employing organization for this needs to comply with the fundamental principles which needs to comply with the fundamental principles of conflict. It is further seen to be regarded as providing the needs of the business as per the support of the employer and the rules and the procedures with the organization with the appropriate business concern (Shawver Miller, 2017). The main consideration of the rulings of AASB 102 is seen to be measured with the net realizable value or cost of an asset which needs to be considered with the evaluation off the relevant factors which involved in making the assets ready for use (Boyce, 2014). Identification of the alternatives access the consequences If inventory is overvalued, the net income should be overstated with relevance to the gross profit of the company. The overvaluation of the retained earnings needs to be considered as per the retained earnings. The equity value, total assets and the current assets needs to be overvalued in terms of the retained earnings (Cameron OLeary, 2015). The important from of the recommendation for Oasis Ltd. has been seen in bringing forward the relevant issues which is negligence charged in terms of the audit of MYH. Despite of this fact, the sole decision needs to be considered with the court decision which needs to deal with the case of where MYH may or may not be held responsible for the negligence (Tormo-Carb, Segu-Mas, Oltra, 2016). Based on the specific considerations of AASB 102 on valuation of inventories, the main complication with the errors pertaining to the valuation of inventories at the asset cost and the value carried forward with the recognition of the revenue. The measurement of the inventory needs to be further considered as per the realizable cost or value, which is lower. The inventory cost needs to be evaluated with the realizable cost or value, which is lower. The cost of the inventories needs to be considered as per the conversion cost, purchase and the cost which is seen to be incurred with making the asset ready for a specified purpose. It is further noted that the inventory cost may not be recoverable in case the portion of the inventory is obsolete or damaged. The inventory cost is not seen to be expected to be recovered in case it is as per the expenses of the completion or is seen to be assessed as per the sales policy which has been expanded. The important consideration for the recording is done for the inventories below the cost to the net realizable amount which is considered as per the reliable nature of the inventory. This should not be carried with the excess amount of the realization from the sales (Tweedie et al., 2013). In case the inventory has been overvalue, the net income and the amount of the gross profit, which needs to be overstated. The important impact of this may also lead to the total assets, retained earnings and equity of stockholder. The net income has been considered to be overvalued in terms of the inventory with a fewer number of the cost of the goods sold charged in terms of the revenue. The increased amount of the net profit needs to indicate the equity of the stakeholders and the retained earnings. The overvaluation of the inventory needs and the accounting period has been further seen to consider the beginning of the inventory with the finishing of the accounting period. This has been turned into starting inventory with the various types of the accompaniment of the time frame. The cost of the goods should be considered as per the COGS. As this value will be too be high and will be considered based on the period of the net income and consider the low amount of gross profit (David son Stevens, 2013). The given case of Morgan Fertilisers, has been able to identify the case with the high value of the inventory in the balance sheet as it was taken by Oasis Ltd., successfully. Despite of this factor, after two months, and the inventory of the company was overstated. It has been further discerned that more than 50% of the inventory was obsolete was not supposed to include the valuation count as per the inventory. The important consideration of the inventory needs to be based on the actual value. Furthermore, MYH needs to value the stock valuation of the management (Espinosa-Pike Barrainkua-Aroztegi, 2014). It is seen as the responsibility of the management of the physical conformation of the entity. The main duty of the management has been considered as per the checking of the inventories once in every year for establishing the financial statement formulation. The auditor needs to consider the various types of the considerations which are seen to be made for the physical investigation present to investigate the inventory and check for the survey of the system to record the changes based on the various types of the considerations made with the physical inventory (Vosselman, 2013). The auditor needs to be further present with the inspection of the inventory to check for the changes based on the dependability of such procedures. It has been further discerned that the auditor may not opt for the inventory count which might be available with the alternative measures and the adjustments made with the date of count which is recorded accurately(C. M. et al., 2013). The auditor needs to review the different types of the management and the information and the various types of the internal control with regards to the re-counting, identification of the obsolete and the non-moving or the rejected items. He also needs to consider the various types of the procedures for the valuation of the WIP and the movement of the inventory. The general rule of the auditor is not seen to be liable for the third party and clients (Horngren et al., 2015). The considerations which the company needs to take for the third party are shown below as follows: The declaration of the financial is not true The auditor has been seen to recklessly ignore the facts is seen to not true The various error has been seen to be committed during the preparation of the final accounts The various types of the negligence is seen to be based on the part of the employer of the auditor The preparation of the financial statement is done intentionally so the third party may be able to take appropriate action The consideration of the main case has been further seen to be based on Esanda Finance Corporation Ltd v Peat Marwick Hungerfords (1997). Based on this audit report case it has been discerned that the after the incidence of default of payment, Esanda was able to claim to the auditors for the purpose of providing loan based on the audit report issued. This has been further seen to breach the various types of accounting standard which considered being mandatory in nature (Ocampo-Gmez Ortega-Guerrero, 2013). Conclusion As per the present case, the auditor at MYH has been able to verify of the stock information correctly and they have been also seen to accept the valuation. However, it has been observed that the management was not seen to consider this as the main reason behind stock obsolescence. Oasis Ltd. has been further seen to be considered under significant pressure for the audit completion within the limited amount of time. This is done for the completion of the audit in one month from the date in the balance sheet. It has been further discerned that can bring forward the various consideration of issues pertaining to negligence charged in terms of the audit of MYH. Reference List Boyce, G. (2014). Accounting, ethics and human existence: Lightly unbearable, heavily kitsch. Critical Perspectives on Accounting, 25(3), 197209. https://doi.org/10.1016/j.cpa.2013.10.001 Cameron, R. A., OLeary, C. (2015). Improving Ethical Attitudes or Simply Teaching Ethical Codes? The Reality of Accounting Ethics Education. Accounting Education, 24(4), 275290. https://doi.org/10.1080/09639284.2015.1036893 Davidson, B. I., Stevens, D. E. (2013). Can a code of ethics improve manager behavior and investor confidence? An experimental study. Accounting Review, 88(1), 5174. https://doi.org/10.2308/accr-50272 Espinosa-Pike, M., Barrainkua-Aroztegi, I. (2014). A Universal Code of Ethics for Professional Accountants: Religious Restrictions. Procedia - Social and Behavioral Sciences, 143, 11261132. https://doi.org/10.1016/j.sbspro.2014.07.565 Graham, C. (2013). Teaching accounting as a language. Critical Perspectives on Accounting, 24(2), 120126. https://doi.org/10.1016/j.cpa.2012.01.006 Graham, C. M., Kelly, P., Massey, D. W., Van Hise, J. (2013). One size does not fit all-different strategies for teaching accounting ethics. Research on Professional Responsibility and Ethics in Accounting. https://doi.org/10.1108/S1574-0765(2013)000017008 Horngren, C. T., Datar, S. M., Rajan, M. V. (2015). Cost Accounting: A Managerial Emphasis. Issues in Accounting Education (Vol. 25). https://doi.org/10.2308/iace.2010.25.4.789 Kermis, G. F., Kermis, M. D. (2013). Financial reporting regulations , ethics and accounting education. Journal of Academic and Business Ethics Financial, 115. Ocampo-Gmez, E., Ortega-Guerrero, J. C. (2013). Expanding the perspective and knowledge of the accounting curriculum and pedagogy in other locations: The case of Mexico. Critical Perspectives on Accounting, 24(2), 145153. https://doi.org/10.1016/j.cpa.2012.07.002 Roberts, J. (2014). Testing the limits of structuration theory in accounting research. Critical Perspectives on Accounting, 25(2), 135141. https://doi.org/10.1016/j.cpa.2012.12.002 Shawver, T. J., Miller, W. F. (2017). Moral Intensity Revisited: Measuring the Benefit of Accounting Ethics Interventions. Journal of Business Ethics, 141(3), 587603. https://doi.org/10.1007/s10551-015-2711-4 Tormo-Carb, G., Segu-Mas, E., Oltra, V. (2016). Accounting Ethics in Unfriendly Environments: The Educational Challenge. Journal of Business Ethics, 135(1), 161175. https://doi.org/10.1007/s10551-014-2455-6 Tweedie, D., Dyball, M. C., Hazelton, J., Wright, S. (2013). Teaching Global Ethical Standards: A Case and Strategy for Broadening the Accounting Ethics Curriculum. Journal of Business Ethics, 115(1), 115. https://doi.org/10.1007/s10551-012-1364-9 Vosselman, E. G. J. (2013). Accounting, Accountability, and Ethics in Public Sector Organizations: Toward a Duality Between Instrumental Accountability and Relational Response-Ability. Administration Society, 126. https://doi.org/10.1177/0095399713514844

Sunday, December 1, 2019

Karl Marx Essays (2364 words) - German Lutherans,

Karl Marx Karl Heinrich Marx was born on May 5, 1818, in the city of Trier in Prussia, now, Germany. He was one of seven children of Jewish Parents. His father was fairly liberal, taking part in demonstrations for a constitution for Prussia and reading such authors as Voltaire and Kant, known for their social commentary. His mother, Henrietta, was originally from Holland and never became a German at heart, not even learning to speak the language properly. Shortly before Karl Marx was born, his father converted the family to the Evangelical Established Church, Karl being baptized at the age of six. Marx attended high school in his home town (1830-1835) where several teachers and pupils were under suspicion of harboring liberal ideals. Marx himself seemed to be a devoted Christian with a "longing for self-sacrifice on behalf of humanity." In October of 1835, he started attendance at the University of Bonn, enrolling in non-socialistic-related classes like Greek and Roman mythology and the history of art. During this time, he spent a day in jail for being "drunk and disorderly-the only imprisonment he suffered" in the course of his life. The student culture at Bonn included, as a major part, being politically rebellious and Marx was involved, presiding over the Tavern Club and joining a club for poets that included some politically active students. However, he left Bonn after a year and enrolled at the University of Berlin to study law and philosophy. Marx's experience in Berlin was crucial to his introduction to Hegel's philosophy and to his "adherence to the Young Hegelians." Hegel's philosophy was crucial to the development of his own ideas and theories. Upon his first introduction to Hegel's beliefs, Marx felt a repugnance and wrote his father that when he felt sick, it was partially "from intense vexation at having to make an idol of a view [he] detested." The Hegelian doctrines exerted considerable pressure in the "revolutionary student culture" that Marx was immersed in, however, and Marx eventually joined a society called the Doctor Club, involved mainly in the "new literary and philosophical movement" who's chief figure was Bruno Bauer, a lecturer in theology who thought that the Gospels were not a record of History but that they came from "human fantasies arising from man's emotional needs" and he also hypothesized that Jesus had not existed as a person. Bauer was later dismissed from his position by the Prussian governm ent. By 1841, Marx's studies were lacking and, at the suggestion of a friend, he submitted a doctoral dissertation to the university at Jena, known for having lax acceptance requirements. Unsurprisingly, he got in, and finally received his degree in 1841. His thesis "analyzed in a Hegelian fashion the difference between the natural philosophies of Democritus and Epicurus" using his knowledge of mythology and the myth of Prometheus in his chains. In October of 1842, Marx became the editor of the paper Rheinische Zeitung, and, as the editor, wrote editorials on socio-economic issues such as poverty, etc. During this time, he found that his "Hegelian philosophy was of little use" and he separated himself from his young Hegelian friends who only shocked the bourgeois to make up their "social activity." Marx helped the paper to succeed and it almost became the leading journal in Prussia. However, the Prussian government suspended it because of "pressures from the government of Russia." So, Marx went to Paris to study "French Communism." In June of 1843, he was married to Jenny Von Westphalen, an attractive girl, four years older than Marx, who came from a prestigious family of both military and administrative distinction. Although many of the members of the Von Westphalen family were opposed to the marriage, Jenny's father favored Marx. In Paris, Marx became acquainted with the Communistic views of French workmen. Although he thought that the ideas of the workmen were "utterly crude and unintelligent," he admired their camaraderie. He later wrote an article entitled "Toward the Critique of the Hegelian Philosophy of Right" from which comes the famous quote that religion is the "opium of the people." Once again, the Prussian government interfered with Marx and he was expelled from France. He left for Brussels, Belgium, and , in 1845, renounced