Academic Dishonesty Applying Technology in Plagiarism

Abstract Academic dishonesty, specifically cheating and plagiarism, recently has increased in popularity. Students often justify unethical academic behavior. Technological innovations, like the cellular telephone, have provided students with new methods of cheating. Plagiarism has also been influenced through technologies, specifically internet companies have emerged that provide unethical solutions to academic assignments. Academic Dishonesty: Applying Technology to Cheat Defined as any â€Å"theft of ideas and other forms of intellectual property— whether they are published or not† (Jones, et al, 2001), academic dishonesty occurs often, usually in the form of cheating or plagiarizing. Students face temptations to cheat and†¦show more content†¦Many academic institutions, including high-schools, colleges, and universities, have enacted tough penalties for students who implement plagiarism tactics to complete assignments. The University of Phoenix defines plagiarism as â€Å"intentional or unintentional representation of another’s words or ideas as one’s own in an academic exercise.†(University of Phoenix Catalog, 2008, p 25) They further explain that plagiarism includes copying information exactly or paraphrasing without citing sources. They also incorporate into the plagiarism definition the submission of another’s work and self-plagiarism. For e xample, many internet websites sell students term papers, research papers, and essays. The emergence of internet websites offering these services has caused educators to implement plagiarism detecting software programs. The internet companies, specializing in selling papers, have countered this inconvenience with services providing original term papers (Buy Term Papers, 2006). Superior Papers justifies students purchasing papers, stating on their website, â€Å"You live active and hectic life? Are you a dynamic person, who should handle some emergencies and does not have much time to spend on writing your term papers? Or maybe you just need to spend more time with the people you care for? Certainly, there is someone you can rely on. You would like it to be a professional, trustworthy, honestShow MoreRelatedPlagiarism : What Is Plagiarism?1583 Words   |  7 PagesWhat is Plagiarism? Plagiarism is using someone else’s work, words, production, researches and ideas without the approval or the acknowledgment of the writer or producer, and claiming the credit for himself. Many reasons and factors are attributed for the use of plagiarism and could be cultural, historical, linguistic, environmental and educational background. Plagiarism is a form of an academic dishonesty, academic misconduct, and a digital cheating. It is declared to be an unacceptable legal actRead MoreInternet And Plagiarism : An Ethical And Legal Issue2682 Words   |  11 Pages RESEARCH PAPER: INTERNET AND PLAGIARISM: AN ETHICAL AND LEGAL ISSUE AMONG TODAY’S STUDENTS CMST 301 6385 DIGITAL MEDIA AND SOCIETY Prof. Robert Zornes Fall 2014 Vitor S Alves October 3, 2014 Outline The availability of online research has increased the probability that a material can become plagiarized, resulting in an ethical and legal issue. However, it has also introduced solutions to detecting plagiarism with the use of online plagiarism software. 1. 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Moreover, (Gullifer Tyson, 2010) believe that plagiarism denies students’ chances to develop essential academic skills and consequently causes difficulty to progress their degree. As a result, many western and AustralianRead MoreLas 432 Final2651 Words   |  11 PagesConclusion According to the Merriam-Webster Dictionary, the term â€Å"technology† is defined as, â€Å"the use of science in industry, engineering, etc., to invent useful things or to solve problems†. New technologies emerge every day, but in 1989, one of the most useful technologies had become available to the general public – the World Wide Web. With the use of computer and the World Wide Web (better known as the internet), most of the people in the world are given access to almost anything at theirRead MoreFinance6839 Words   |  28 PagesAccountant from Malaysian Institute of Accountants. Prior to his lecturing career, he served as a Group Financial Controller of a local company. Mr. Mohd Jamil has a wide experience in the teaching of Accounting and Finance, as he has been involved in the academic field for more than 9 years. Subject Overview The subject aims to develop an understanding of a representative range of issues in international finance and global financial markets. It covers topics such as sport and forward exchange ratesRead MoreBusiness Strategy Syllabus3013 Words   |  13 PagesParticipate in the Discussion Board. 5. Complete and submit all assignments and tests by the due date. Simulation Starting with Week 5, part of the work for the course is simulation-based. The simulation will provide you with experience applying the strategic concepts you learn throughout the course. The simulation is run by an external vendor, Glo-bus, and there is a small fee (less than $40.00) to participate. You will pay this by credit card to the vendor, and this is in addition to theRead MoreAnnotated Bibliography: Plagiarism39529 Words   |  158 Pagesï » ¿Plagiarism Bibliography Buckwalter, J. A., Wright, T., Mogoanta, L. and Alman, B. (2012), Plagiarism: An assault on the integrity of scientific research. J. Orthop. Res., 30:  1867 1868. Granitz, N. and Loewy, D. (2007). Applying Ethical Theories: Interpreting and Responding to Student Plagiarism. Journal of Business Ethics, 72(3), 293-306. Luke, B. and Kearins, K. (2012), Attribution of words versus attribution of responsibilities: Academic plagiarism and university practice. Vaccine, 30(50):Read MoreWriting and Research Paper2935 Words   |  12 Pagesexample, if you repeat the same course more than twice, you have to pay extra tuition. 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According

Transaction Cost Economics in Construction Industry

TCE asserts that transactions have distinct characteristics that explain how firm’s boundaries are drawn and when determine whether â€Å"market or hierarchy† will have the lower transaction costs in various circumstances. Asset specificity, uncertainty and frequency are the three variables of TCE that are used to characterise transactions. Williamson (1979) suggested four main forms of asset specificity, namely site specificity, physical asset specificity, dedicated assets and human asset specificity. Asset specificity refers to the degree to which the investments for a transaction are specific to that particular transaction. In other words it refers to the extent to which the resources required are available from a large number of sources†¦show more content†¦Construction industry’s workload is highly diversified. It involves numerous parties, various processes, different phases and stages of work, and many inputs from both the trades and specialists. Such workload and labour can be divided into two phases (Bajari and Tadelis, 2001). First, the design phase for the appearance, layout and function of buildings which involve consultants of various disciplines. Second, the actual construction process that directly produce the end product. Let’s discuss the second phase first. Upon approval of architecture and engineering plans by respective authorities, actual construction works begin. Construction firm would then need to decide whether to carry out the work on its own or engage market construction players. In view of the uniqueness and the need of wide range of technologies characteristic of construction industry, Costantino (1996) assert that economies of scale (i.e. faster construction time, reduce construction cost, reduce liability exposure and greater flexibility) can only be met by using a variety of resources that are generally not entirely available within a firm. 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Feasibility Marketing Plan †Lumber Business Free Essays

MARKETING PLAN OF MADERA SAN JOSE Marketing Tools Madera San Jose, from the name itself, will offer wood products specifically hardwoods or lumber that would be further used for production of different products such as wood furniture, residential or commercial structures, and etc. Madera is the Spanish word for â€Å"wood†. Madera San Jose’s hardwood products will be expounded on in the next part of the study – the marketing plan of the proposed business. We will write a custom essay sample on Feasibility Marketing Plan – Lumber Business or any similar topic only for you Order Now This part of the feasibility study determines the different types marketing programs prevalent in the lumber industry that can help the Madera. Given that the proposed business is a medium-scale lumber business in the province of Pampanga, the province of Muebles San Jose and also the proposed province for the location of Madera San Jose, the group gathered few and simple but still effective marketing programs that are implemented by owners there to make their business known. They can also be considered as more of marketing tools. Firstly, the businesses give free merchandise such as calendars, face towels and shirts. These materials bear the logo or name of the business as well as its location. Mostly the merchandise is given to both potential and loyal patrons for them to maintain and spread awareness of the business. This practice has been done not just in Pampanga but in other places, too, and not just by lumber business owners but by other business owners, too. Except for the calendars, that are given just once a year, other merchandises are given depending on the owners disposal or whenever the owners want to, and how frequently they want to. It is proven effective because most businesses that have done it are the long-running ones compared to others that have not. The costs associated with these merchandises are as follows: Merchandise| Price Quantity| Calendars| Php 10. 00 per 1 pc. for 30 pcs. (in a bulk)| Face towel| Php 15. 00 per 1 pc. for pcs. (in a bulk)| Shirts| Php 80. 00 per 1 pc. for 100 pcs. (in a bulk)| Secondly, businesses in Pampanga sponsor basketball teams in town leagues. Lumber businesses there have done it, too. In exchange, their logos are seen on the basketball players’ jerseys. Basketball leagues are held more than once annually, sometimes at very frequent intervals. In these events, usually many people come to watch. Aside from basketball jerseys, there are also banners portraying the businesses’ logos and locations. These are seen by owners as opportunities for the business to be recognized so they sponsor. Lumber businesses in Pampanga have done so, too. In Pampanga, the total cost for sponsoring a team is Php 10,000. 00. Following is the breakdown of said amount that will be paid in case Madera sponsors a basketball team. Expenses| Price| Basketball jerseys| Php7,200. 00 (Php 600. 00 x 12 jersey sets)| Banners or Posters| Php 2,000. 00 | Miscellaneous| Php 800. 00| The third and the last marketing tool used by most business owners in the area as well as giving one peso discounts. This practice has long been used by business owners – from large department stores to local lumber business owners. The practice gives customers the mentality that they get to save more while at the same time, not affecting much the costs of incurred by the business for that certain item – considering that there were mark-ups added. Marketing Mix (4 Ps) The marketing plan mainly elaborates on the 4 Ps of a business: the Product, Place, Price, and Promotion. These 4 Ps are also considered the â€Å"marketing mix† of the business that determine what the business has to offer and what are the channels for this offer to reach the consumers. In this part of the study, the said principles are expounded on in the context of Madera San Jose. Product Usually, the first principle of the 4 Ps tackled in marketing plans is the Product. Madera San Jose will offer lumber – to be specific, hardwood products. In the simplest sense, lumber is â€Å"wood in any stage from the time it is cut from a tree through its use in construction or paper,† (What is Lumber Homepage, 2013). Lumber is cut from a tree through a process called felling. After it is cut and shipped, it is supplied either â€Å"rough† or â€Å"finished†. Finished lumber is primarily used in the construction industry. Most finished lumber is cut from softwood trees such as pine, fir, or cedar. Some rough lumber includes hardwoods for use in high-grade wood floors (What is Lumber Homepage, 2013). Rough lumber is raw and uncut to standardized measurements. It is used for furniture or specialty manufacturing where custom cutting and shaping is required. Given that Muebles San Jose concentrates on furniture making – custom-made or otherwise – Madera San Jose will mainly sell rough lumber in the form of hardwoods. The hardwood lumber products to be offered by Madera are: Lauan, Yakal, Teak, Gmelina, Malabuaya, Narra, Mahogany, Apitong, and Antipolo. Like the competitors, Top Lumber and Angeles LCM Construction Supply, Madera San Jose will get most of its woods from the suppliers in Tarlac. Below are the illustrations of the different hardwood products to be sold by Madera San Jose. Lauan YakalTeak Gmelina Malabuaya NarraMahoganyApitongAntipolo These lumber products, as mentioned, are to be processed further for production of more products such as trimmings for structures and more especially, furniture. Place The second P stands for Place. Madera San Jose’s wood warehouse and store itself is to be established in Angeles City, Pampanga. Pampanga is the home of Muebles San Jose. However, be that as it is, Muebles is in Mabalacat, not Angeles City. Angeles City was chosen due to its close proximity to Mabalacat – Mabalacat borders Angeles City in the latter’s northern part. Secondly, it is considered as a first-class highly urbanized city in the country, with its numerous residential areas as well as commercial ones such as restaturants, malls, universities and even tourist spots such as ancestral mansions and houses. These structures require a lot of wood – both for the building itself as well as the furniture. Since the site is a highly industrial part of Pampanga, it is accessible to its suppliers from both Tarlac and Manila; MARSSE Timber Suppliers, Tarlac and Mango and Timber Plantation, Manila – the latter’s office is located in Taguig. Each supplier supplies 3,000 board feet of wood monthly. The exact location of Madera San Jose in Angeles City will be in Brgy. Pandan. The proposed business will actually be located at Pandan Road, Brgy. Pandan, Angeles City, Pampanga. There are about nine puroks situated in Barangay Pandan. These are: Old Pandan, Land Tenure, San Ignacio Subdivision, Springside Subdivision, Citicenter A, Citicenter B, Magalang Avenue Extension, Jaovil Compound, and Saint Ignatius Subdivision. There are also several establishments – furniture shops, schools (public and private), barangay hall (of Pandan and of other nearby barangays) – that are relevant to the business. The exact location where the proposed business will be launched is noticeably located on a main road and is situated in a commercial-residential area. This is intended such that the business will be highly accessible to the chance buyers and to the greater market, specifically businesses within the vicinity and residents living in the area, who may have probably become the clients of Madera San Jose. The lot measures 300sq. m. and the lumber business is expected to occupy 280sq. m. Originally, the location was a bare land. It was acquired it years before by Mr. Manabat for the purpose of expanding his first business. Price The price for the lumber of Madera San Jose was also gathered from the standard prices of woods per board foot in Pampanga. Following are the prices: Hardwood| Price Per Board Foot| Lauan| Php30. 00| Yakal| Php40. 00| Teak| Php60. 00| Gmelina| Php26. 00| Malabuaya| Php30. 00| Narra| Php85. 00| Mahogany| Php30. 00| Apitong| Php30. 00| Antipolo| Php35. 00| One will notice that these prices are also the same as those of the competitors’. This is because of the fact that the owners want to use competition-based pricing. Competition-based pricing is the strategy used when a firm uses the competitor’s prices as benchmarks. In Madera’s case, since there are only two (2) competitors nearby that also offer hardwood lumber; Top Lumber and Angeles LCM Construction Supply, and both have the same prices, Madera used their prices. Same prices are used to get more people from the competitors’ pool of patrons, and no decreases are made either, so that Madera an establish stability since the business is new and so that there will be allowance for possible future discounts. Also, other lumber dealers sell at the same prices and the customers are used to the standard. Since Madera San Jose will be a new addition, the business will also use the same prices to establish its place in the market. Promotion Promotional tools used by lumber businesses in Pampanga have been mentioned already in the first part of this portion of the study. Going back, the three tools are: 1) giving of printed merchandise, 2) sponsorship of basketball leagues, and 3) one-peso discounts. `The group recommends Madera San Jose to use the first and second tools – printed merchandise and basketball league sponsorships. Giving printed merchandise such as calendars, face towel, and shirts is not something new in the small to medium industries but they are helpful in spreading knowledge of the business. For instance, buildings – whether private of public, large or small – that display the calendars will help in making the new business known. It is also an ideal way because calendars are displayed and looked at all year round. As for shirts and towels, people who wear or use them are mostly people from the manual labor sector. These people tend to move and work a lot in the local community. Without spreading information on the business verbally, these people â€Å"display† the business just by moving around. It will help that the printed information not just contains the business logo and name but the business address as well. The second tool is the team sponsorship in basketball leagues. As mentioned, basketball leagues are hugely-crowded events. Some people from other towns even visit to watch. In the basketball leagues, aside from banners that can be displayed around the court, Madera can gain exposure through basketball jerseys with the business logo printed on them. Aside from having huge crowds to whom Madera can be exposed to, basketball leagues are held more than once a year – even more frequently if the area has many playing teams. Madera will have more exposure time. One might wonder why the third tool was not applied. This tool is the one-peso discount strategy. It would be good for the business. However, it is also deemed ideal if this strategy will not be applied in at present – when the business is still new in the industry. Customers should be accustomed first with the actual prices before being given the discounts. Marketing Plan Conclusion In sum, unlike other industries, the lumber businesses in Pampanga do not highly focus on marketing. If one will notice in this study, this marketing part does not comprise much information compared to other aspects such as the operational plan and financials. This is so because first and foremost, the lumber industry in Pampanga mainly relies on word-of-mouth as the major marketing agenda. Owners, aside from giving free merchandise and some basketball leagues do not use famous media such as the television, radios and magazines. Some even do not have a marketing strategy at all, or if they do, they do not practice it for the long run. They just rely on word-of-mouth. In short, the most reliable and fool-proof way of gaining more customers for Madera San Jose is based on its products and how these will make the customers satisfied enough to spread information about them. How to cite Feasibility Marketing Plan – Lumber Business, Essay examples

International Financial Accounting Standards †MyAssignmenthelp.com

Question: Discuss about the International Financial Accounting Standards. Answer: Introduction: With the release and introduction of International Financial Accounting Standards and other regulations of Accounting Standard Board, Audit has taken special significance and holds utmost importance. It gives the reasonable assurance to the users of the financial statements, both internal and external, which includes customers, shareholders, creditors, debtors, banks, financial institutions, etc. Audit is an independent check of the financials prepared and reported by the entity, whether government or private, small or large, with a view to express and opinion whether the same has been prepared on an unbiased basis. Management also makes use of the estimates, assumptions and judgements in several areas, which cannot be clearly defined, for all such areas; auditor needs to verify whether the appropriate assumptions have been taken(Knechel Salterio 2016). There are various methods through which the auditor carries out his checking. This includes inspection of the critical and importan t general ledgers, observation of the activities happening within the premises of the client like physical verification of the stock, taking external confirmation from the banks and financial institutions and creditors. Along with that inquiring from the external parties and customer about the client business and it environment, performance of the significant activities and calculations like tax, which may have a huge bearing on the cash flow and applying further analytical procedures. Auditors generally apply substantive procedures to see the viability and the existence of the numbers recorded to evidentiate substance over form. They want to check the completeness of the transaction along with the supporting and relevant evidences, disclosures which have been given in the financials and whether the valuation has been correctly and reliably done or not for the cases where it requires so. Substantive audit procedures included vouching of the expenses and incomes recorded in the books and verification of the liabilities and the assets, which are appearing in the statement of affairs as on the reporting date. The sales are checked with the invoice and bills, the costs and expenses incurred are reconciled with the purchase orders raised and vouchers, etc. The assets are checked from the agreement or lease deed, etc., and for the liabilities, their existence is determined by external confirmation(Jones 2017). Besides all the above procedures, analytical procedures holds a special significance as to determine the nature of checking, timing to be assigned and the extent to which the sample verification is to be done. All this determines the final qualification of the audit report and it is all dependent largely on the internal control procedures being followed within the company. More effective the test of control and test of design within the organisation, lesser the risk and lesser is the application of audit procedures to be applied. On the other hand, the more ineffective the control within the organization, the more are the chances of the risks and more would be the extent of the checking required. Analytical procedures, hence, are applied on both the financial and non-financial data(Raiborn, Butler Martin 2016). Examples of some of the procedures include ratio analysis over a period of time, trend analysis based on the industry figures, variance analysis, reasonableness testing and a nalysis of the actual data at the end of the period with the expected and budgeted figures. All this procedures depend directly on the understanding of the auditors of the business environment and its businesses. All the testing and verification done should be adequately documented in order to draw the conclusions at the end(Grenier 2017). In the given case, Stewart and Kathy are taking over as the auditors of DIPL from the old auditors Jay and Associates. Therefore not only substantive and analytical procedures, but the checking of the opening balances is also required to ensure that there is no material misstatement and it poses no risk to the financials. Here the analysis has been done using the limited data given which helps in establishing the trend of the profitability, debt management and liquidity ratios over a period of last 3 years. Besides this, auditor also needs to validate the procedure of payment to vendors in foreign currency that whether the exchange rate fluctuations is properly accounted for, whether the inventory is correctly valued as per the accounting standards at the end of the period. It is important to see whether the revenue is being recognised using the correct ways using IFRS 115 or simply the dispatch or movement of goods out of factory determines the revenue recognition. All this is impor tant to check the validity of the financials of the company and judge its overall liquidity(Fay Negangard 2017). From the above ratio analysis, it can be inferred that the both the liquidity ratios namely current and liquid ratio are below industry standards of two one respectively. In addition, the debt equity ratio is below the standard of 2:1 therefore, it is having the cushion of trading on equity in the future and incurring low interest costs. As per the results, it does not suffice the bank loan terms of current ratio of at least 1.5 and debt equity ratio of 1:1; hence, it may be that the loan may be revoked if the company is not able to meet the given standards. In addition to this, the asset management ratio show that the receivables ageing as well as the inventory liquidation ageing has increased by around 50% which means the cash collection and the inventory cycle has increased in terms of days, this will badly impact the DSO. In addition, the asset turnover ratio has decreased drastically over the period of last 3 years implying that the assets are having wear and tear and it is not generating the amount of sales as it was doing in the initial years. The last but not the least, profitability ratios imply that it has remained constant over the last 3 years at around 6%. Even the return on equity has remained the same at 24%, which implies that the company has not been able to meet the increased demand of the shareholders even after increasing the amount of debt in the capital structure. Overall, the financial position of DIPL is constant and is below average. There are different types of risk that are associated with auditing. The three major type of risk are inherent risk, control risk and detection risk. Inherent risks occurs when things are not in the hands of the management even after applying proper internal control methods, the control risk occur when there is lack in internal control by the management, and detection risk occurs when the auditor fails to detect major errors in the books of the company. In case of DIPL, also, the company faces few inherent risks in the audit process and the same is given below. s.no Issue Involved Type of risk Reason of risk Mitigation of risk 1 The main issue is that there is a change in the non-routine methods of the company. It is type of inherent risk that is associated with changes in the overall procedures of an organisation. The main reason of risk is that in cases where the company is trying to adopt new methods and procedures, the auditor will find it difficult to quantify the changes materially. Like in case of DIPL, the coo is considering changing the method of calculation of depreciation, adopting new methods and making changes. These changes are based on the knowledge of the CEO and tree has been no proper research in that regard. Also the company wants to change the method of valuation of inventory. We see that with all these changes the overall functionality of the organisation get changes. There are few assumptions that the company is making, it may be possible that it is not financially viable(Sonu, Ahn Choi 2017). The auditor can mitigate the risk, by asking the management to undertake proper research before making such changes. It is important proper disclosures regarding all the major changes are properly given by the auditor so that the financial statements show the true state pouf affairs of the company. 2 The second issue is associated with the launching of the new IT system. It is type of risk that is associated with change in the current procedures without undertaking proper research. The main risk is associated with the launching of the new IT system without proper research. It may be possible that there is undervaluation or overvaluation of the system that might affect the overall profitability of the company. It is thus important that before taking such steps the management does not haste and undertake expert opinion(DeZoort Harrison 2016). The auditor can mitigate the risk by asking the man agent to provide with all the valid details regarding the new system and also thy must undertake proper research before undertaking so. Fraud occurs when the management or employees of the company indulges in certain activity that might affect the financial viability of the company for their own personal motives and gain. It is important for the auditor to apply all kind of substantive and analytical methods to make sure that the books of the company are able to portray the true state of affairs and there are no errors or fraud. In case of DIPL, there are few potential fraud risk factors, the same has been explained here under- s.no Issue Reasons of fraud risk Mitigation of fraud 1 The major fraud risk is associated with no segregation of duties between the employees in case of important work department The main reason of risk is that in case of DIPL, there is no proper segregation of work. The account receivable department is handled by a single clerk, who does all the work of making the invoices, deciding the pricing, verifying the transaction and making the payment. The cash collection is also handled by a single clerk who downloads the e receipts, verifies the accounts, updates the books and reconciles them. Thus there is an issue of no segregation of important work between the employees and hence it would be very difficult for the management to ascertain proper authority in case there is failure on part of the employees(Bae 2017). The management can mitigate the fraud by taking important steps of segregation of work, and asserting that proper controls are there. The auditor can ask the management to do surprise checks and verify the accounts regularly so that the employees cannot indulge in any kind of fraud. This is very important that proper authority is established by the management so that work is properly dividend and check points must be there to ascertain their overall validity. 2 The second type of issue is in the installation of the major IT system by the management without any proper research. The main reason is that there are high chances that the management has installed the new system in so much haste because there was some personal motive involved of the management. The new system was installed without any reconciliation, any research, it might affect the overall profitability of the company hampering its growth and development. There might be undervaluation or overvaluation of the new system which might have risk of material misstatement on the books of the company(Jones 2017). It is important that the auditor takes important steps to mitigate the overall risk of the company. The auditor should ask the management to present them with important documents regarding the company, to make take expert opinion before installing the new system. It should also reconcile the overall cost and profit to see the profitability of the system and should also check its effect on the financials of the company. The management should provide the auditor with all the support and documents. In case the auditor finds any discrepancies, he can modify the audit report and give a disclaimer opinion. These are the few ways in which the auditor can mitigate the overall risk of fraud that is associated with the company. References Bae, SH 2017, 'The Association Between Corporate Tax Avoidance And Audit Efforts: Evidence From Korea', Journal of Applied Business Research, vol 33, no. 1, pp. 153-172. DeZoort, FT Harrison, PD 2016, 'Understanding Auditors sense of Responsibility for detecting fraud within organization', Journal of Business Ethics, pp. 1-18. Fay, R Negangard, EM 2017, 'Manual journal entry testing : Data analytics and the risk of fraud', Journal of Accounting Education, vol 38, pp. 37-49. Grenier, J 2017, 'Encouraging Professional Skepticism in the Industry Specialization Era', Journal of Business Ethics, vol 142, no. 2, pp. 241-256. Jones, P 2017, Statistical Sampling and Risk Analysis in Auditing, Routledge, NY. Knechel, WB Salterio, SE 2016, Auditing:Assurance and Risk, 4th edn, Routledge, New York. Raiborn, C, Butler, JB Martin, K 2016, 'The internal audit function: A prerequisite for Good Governance', Journal of Corporate Accounting and Finance, vol 28, no. 2, pp. 10-21. Sonu, CH, Ahn, H Choi, A 2017, 'Audit fee pressure and audit risk: evidence from the financial crisis of 2008', Asia-Pacific Journal of Accounting Economics , vol 24, no. 1-2, pp. 127-144.

Homosexuality Why only some intimacies are labeled as homosexuality

Introduction Societies are full of discords regarding same sex intimacies. Natural intimacies are known to exist between partners of opposite sex. This is mainly because over the years, societies have shown discomposure when faced with issues regarding homosexuals.Advertising We will write a custom essay sample on Homosexuality: Why only some intimacies are labeled as homosexuality specifically for you for only $16.05 $11/page Learn More Societies consider homosexuals as those deprived of moral standings. They also consider such people as perverse and less responsible compared to heterosexuals. Homosexuality started in the ancient times and has drawn different views over the years. These views depend on different structures and cultures of societies in the world. For instance, some societies, as has been observed in most boys, have no problem with female homosexuals, but they are homophobic. They consider male homosexuals as outcasts and label them as fa g. In essence, intimacies between men, which are popularly known as gay, have received intense criticism as compared to intimacies between women (lesbians) in the contemporary world. This paper will discuss situations under which some intimacies have been applied as homosexuality, while others have been withheld (Robinson, 2011, p. 1). Homosexuality Homosexuality is referred to as a condition in which an individual experiences sexual desire or behavior towards another person of the same sex. It has varied effects on people as well as the society. The church shuns and labels it as an abomination as well as unnatural act.Advertising Looking for essay on gender studies? Let's see if we can help you! Get your first paper with 15% OFF Learn More Several factors have been proposed as causal to homosexuality in the human population. In addition, most societies consider homosexuality as degrading, in effect, looking down upon those found to engage in such relationships. This h as been proved in the UK and United States, among other countries where physicians have been found to degrade patients who have such relations. However, its common knowledge that homosexuality has been with us since the origin of humanity. What have changed significantly are the terms used to refer to it in different cultures, times and political eras. Homosexuality can sometimes be used to refer to the terms of orientation, attraction, identity, or preference. The contemporary world has increasingly used the term orientation as a soft stance on promoting homosexuality. This is mainly because, without homosexuality, then there would be no options except heterosexuality (Pascoe, 2005, p. 34-48). Over the years, use of the term gay has evolved. In the past it referred to homosexuals, whether male or female homosexuals. Recent usage has majored mainly on male homosexuals. This shows an emerging bias on considerations for homosexuals as well as their labels. Various terms have been empl oyed in defining sexual orientations during these periods. These include gay, lesbian, heterosexuals, bisexuals, homosexuals, sodomy, as well as fag, among others.Advertising We will write a custom essay sample on Homosexuality: Why only some intimacies are labeled as homosexuality specifically for you for only $16.05 $11/page Learn More It has also been noted that the society is increasingly using terms considered as soft on homosexuality. In fact, in comparison, bisexuals have been generally accepted in most societies to homosexuals. Interestingly, it is a fact that even bisexuals are homosexuals in addition to being heterosexuals. This shows how relenting the society has been towards these groups as the world becomes more liberal. Moreover, United States and the UK, among other Western cultures have witnessed increased pressure to give homosexuals equal rights as heterosexuals. These have included jobs in high positions, healthcare services, and mili tary services as well as other significant opportunities in the society (Sussex Publishers, LLC., 2011, p. 1). Discussion It is obvious that with increasing liberalization, homosexuals have found some soft grounds in the society. In some places like the United States, they have come out in numbers to press for recognition of their rights to be accepted in the society. This is tending towards similar happenings witnessed in the biblical story of Sodom, who are said to have moved several steps further in promoting homosexuality and sodomy. The changes, which have been influenced by political, societal, and economic, among other factors have led to labeling of some intimacies as homosexual, while others have been withheld.Advertising Looking for essay on gender studies? Let's see if we can help you! Get your first paper with 15% OFF Learn More Emphasis have focused on male homosexuals, with clear indications tending towards allowing female homosexuals while at the same time prohibiting male homosexuals. Most research findings conducted in the United States and UK high schools have conveyed boys as homophobic. In fact, it is suggested by social theorists like Pascoe, among others, that boys use humor to help them integrate since they are homophobic (Hayes, 1998, p. 1). Terms used to refer to homosexuals over the years and their implications Several terms have been used to refer to homosexuals. These terms have drawn diverse understandings among different people in various parts of the world at different periods. For instance, fag has been used by most youthful males to ridicule weaklings among them as well as male homosexuals. This term has never been used by girls as far as homosexuality among them is concerned. Studies in River High that researched behaviors of boys and girls to homosexuality revealed that this term is o nly common among boys when they ridicule gays. In essence, as opposed to the known masculinity in men, fag refers to them as weaklings and less masculine. This gives the impression that men who are supposed to be masculine and attracted to the less masculine girls are turning around to their otherwise masculine men. It then makes sense to call such people weaklings as they take the place of women in sexual activities. This does not mean that women are weaklings; however, they are less masculine as compared to men (Pascoe, 2005, p. 34-48). Other terms used in reference to homosexuals include gay, lesbians, among others. The former was initially used to refer to both male and female homosexuals; however, it has received much popularity in referring to male homosexuals. The term gay has received masculinity conception in the contemporary society. This was also observed among the River High students during Pascoe’s research. The society tends to label male homosexuals as gay as c ompared to women. Researchers on the other hand believe that gay refers to both male and female homosexuals. This shows how society has applied homosexuality to male homosexuals, while withholding that of women and bisexuals. Sodomy has also been used when referring to sexual activity between men in the recent past. In fact, this term has drawn the worst of understandings as it is usually applied in court cases when referring to sexual act without consent (rape case in homosexual). Another term that has been applied is Lesbianism, which relates to sexual attraction, activity, or behavior between females. This term has continually been accepted in some sections of the society or rather it has not received the harshest of criticism as compared to the other term as like fag, gay or sodomy (Plummer, 2011, p. 222-241). Why some intimacies are applied as homosexuality while others are withheld In sharp contrast, the recent past has witnessed continual acceptance of lesbianism in some sect ions of the society. Society seems to consider male-male sexual interaction as unnatural and despicable compared to female-female sexual interaction. Research conducted in River High showed that boys are highly homophobic than girls and must employ the use of humor to maintain relationships between themselves. This shows how much the majority in society prohibit male homosexuals as compared to those that prohibit female homosexuals. This has led to unequal labeling of homosexuals with the male groups receiving harsher terms like homosexuals, sodomizers, gay and fag, while their female counterparts receive softer terms like lesbianism (Lisa, 2011, p. 1). Examples of situations where homosexuality has been applied or withheld Use of the term homosexuality has been utilized mainly when referring to male homosexuals. It has however been increasingly withheld when referring to female homosexuals (lesbians). In fact, Lesbianism is increasingly getting universal acceptance throughout major cities like New York, among others. On the other hand, male homosexuals get mole labels such a fag, gay, sodomizers, among others. This can be attributed to males who are highly homophobic, compared to women (Spitz, 1999, p. 1). Conclusion Homosexuality has raised different views from diverse societies and social theorists as well as religious groups. The paper has defined homosexuality as the condition under which an individual experiences sexual desire, attraction, or behavior towards another of the same sex. Several terms have been used to label homosexuality; these include fag, gay, sodomy, lesbianism, and bisexual (individuals who poses both homosexuals and heterosexuals behaviors). Among the terms listed above, sodomy reflects the worst of those terms as it can be prosecuted in court especially when done without consent of one party. Interestingly, it mostly refers to male sexual activities. Another term that raises concern is gay, which has predominantly been used to refer t o male homosexuals. In addition, fag is commonly used to ridicule male homosexuals. This shows how much homosexuality has been applied on male homosexuals and increasingly withheld among lesbians. Societies therefore seem to favor lesbianism to male homosexuals (Katz, 1997, p. 45-47). Reference List Hayes, L. (1998). Are lesbians more accepted by society than are gay men? [online]. CSUN. Katz, J. (1997). Homosexual and Heterosexual. In A Queer World: The Center for Lesbian Gay Studies Reader. New York: NYU. Press Lisa, W. (2011).   Why Do Gays and Lesbians Think Society Should Accept Them? [online]. Hubpages.com. Pascoe, J. (2005). ‘Dude, You’re a Fag’: Adolescent Masculinity and the Fag Discourse. [online]. Sexualities. Plummer, K. (2011). Symbolic Interactionism and Sexual Conduct: an emergent perspective. Human Sexual Relations. Durham: DU Press. Robinson, A. (2011). Lesbian, gay, and bisexual issues: All viewpoints covered. [online]. Ontario Consultants on Religious Tolerance. Spitz, K. (1999). Are lesbians more accepted by society than are gay men? [online]. CSUN. Sussex Publishers, LLC. (2011). Psych Basics: Homosexuality. [online]. Psychology Today. This essay on Homosexuality: Why only some intimacies are labeled as homosexuality was written and submitted by user Julieta W. to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.

International System of Measurement (SI)

International System of Measurement (SI) The metric system was developed at the time of the French Revolution, with standards set for the meter and kilogram on June 22, 1799. The metric system was an elegant decimal system, where units of like type were defined by the power of ten. The degree of separation was relatively straightforward, as the various units were named with prefaces indicating the order of magnitude of the separation. Thus, 1 kilogram was 1,000 grams, because kilo- stands for 1,000. In contrast to the English System, wherein 1 mile is 5,280 feet and 1 gallon is 16 cups (or 1,229 drams or 102.48 jiggers), the metric system had obvious appeal to scientists. In 1832, the physicist Karl Friedrich Gauss promoted the metric system heavily and used it in his definitive work in electromagnetics. Formalizing Measurement The British Association for the Advancement of Science (BAAS) began in the 1860s codifying the need for a coherent system of measurement within the scientific community. In 1874, the BAAS introduced the cgs (centimeter-gram-second) system of measurements. The cgs system used the centimeter, gram, and second as base units, with other values derived from those three base units. The cgs measurement for the magnetic field was the gauss, due to Gauss earlier work on the subject. In 1875, a uniform meter convention was introduced. There was a general trend during this time to make sure that units were practical for their use in the relevant scientific disciplines. The cgs system had some flaws of scale, especially in the field of electromagnetics, so new units such as the ampere (for electrical current), ohm (for electrical resistance), and volt (for electromotive force) were introduced in the 1880s. In 1889, the system transitioned, under the General Convention of Weights and Measures (or CGPM, the abbreviation of the French name), to have new base units of meter, kilogram, and second. It was suggested starting in 1901 that introducing new base units, such as for electrical charge, could complete the system. In 1954, the ampere, the Kelvin (for temperature), and the candela (for luminous intensity) were added as base units. The CGPM renamed it to the International System of Measurement (or SI,  from the French Systeme International) in 1960. Since then, the mole was added as the base amount for substance in 1974, thus bringing the total base units to seven and completing the modern SI unit system. SI Base Units The SI unit system consists of seven base units, with a number of other units derived from those foundations. Below are the base SI units, along with their precise definitions, showing why it took so long to define some of them. meter (m) - The base unit of length; determined by the length of the path traveled by light in a vacuum during a time interval of 1/299,792,458 of a second.kilogram (kg) - The base unit of mass; equal to the mass of the international prototype of the kilogram (commissioned by the CGPM in 1889).second (s) - The base unit of time; duration of 9,192,631,770 periods of the radiation corresponding to the transition between the two hyperfine levels of the ground state in the cesium 133 atoms.ampere (A) - The base unit of electrical current; a constant current which, if maintained in two straight parallel conductors of infinite length, of negligible circuit cross-section, and placed 1 meter apart in vacuum, would produce between these conductors a force equal to 2 x 10-7 newtons per meter of length.Kelvin(degrees K) - The base unit of thermodynamic temperature; the fraction 1/273.16 of the thermodynamic temperature of the triple point of water (the triple point is the point in a phase diagr am where three phases coexist in equilibrium). mole (mol) - The base unit of substance; the amount of substance of a system which contains as many elementary entities as there are atoms in 0.012 kilograms of carbon 12. When the mole is used, the elementary entities must be specified and may be atoms, molecules, ions, electrons, other particles, or specified groups of such particles.candela (cd) - The base unit of luminous intensity; the luminous intensity, in a given direction, of a source that emits monochromatic radiation of frequency 540 x 1012 hertz and that has a radiant intensity in that direction of 1/683 watt per steradian. SI Derived Units From these base units, many other units are derived. For example, the SI unit for velocity is m / s (meter per second), using the base unit of length and the base unit of time to determine the length traveled over a given period of time. Listing all of the derived units here would be unrealistic, but in general, when a term is defined, the relevant SI units will be introduced along with them. If looking for a unit that isnt defined, check out the National Institute of Standards Technologys SI Units page. Edited by Anne Marie Helmenstine, Ph.D.

Religious Architectures Essay Example | Topics and Well Written Essays - 750 words

Religious Architectures - Essay Example The Masjid e Nabwi also known as the Prophet’s Mosque is the second holiest place of worship for Muslims. It is the largest mosque of the world which is also the resting place for Prophet Muhammad and two Caliphs of Islam namely Abu Bakr and Umar. The original mosque was built by the Prophet himself in 622 CE. The mosque was built in a rectangular shape; the walls were made using palm trunks and mud and the ceiling was made using palm fronds. The mosque had a raised platform where the holy book of Islam, the Quran was recited. This place was not only a place of worship but also a court, religious school and a community center where politics and other fundamental issues were discussed. Today this mosque is 100 times larger than the original mosque. The place where Prophet Muhammad used to preach was beside palm tree wood which was replaced by a ‘minbar’ in 628. This was done so the Prophet could be higher than the crowd and it would be easier to lead the prayer or address the crowds. The mosque now has two floors where prayers are offered. The roof is also used during peak times to accommodate the worshippers. The green dome is called ‘Ar-Rawdah’ and is situated above Muhammad’s grave. It is also called the ‘Dome of the Prophet’. The mosque has a total of 27 domes. There are holes in the base of each dome; this is done so the interior is kept illuminated. The mosque has 10 minarets. Minarets and dome are important distinctive architectural elements of a mosque. Minarets are useful because they give a visual focal point and they are also used as a vantage point for ‘adhaan’, the call for prayer. Minarets also provide a natural ventilation system. As the dome gets heated by the sun the air is drawn in from the windows and up and out the minarets. There is a ‘mihrab’ in every mosque to mark the direction of the ‘qibla’ (where the worshippers face towards while offering praye rs). The Santa Maria Novella is a church in Florence and the first great basilica there. It was built in the place of the 9th century worship place of Santa Maria delleVigne. In 1221, after the site was assigned to the Dominican Order, a new church was built which was designed by Fra Ristoro da Campi and Fra SistoFiorentino. The church has the basic architectural elements of a church; the basilica, the stained glass windows and the Latin cross. The interior of the church is built based on the basilica plan as a Latin cross. It is separated into a nave and a short transept. The nave which is 100 meters in length is designed this way to give an impression of graveness. Stained glass windows are a common part of a church. They represent religious scenes or figures as well provide sufficient natural light in the church. Some people also associate this entering of light with Christ. The ones in Santa Maria church date back to the 14th and 15th century. The chapels of the church include F ilippoStrozzi, Gondi Chapel, Cappella Strozzi di Mantova, Della Pura, Rucellai Chapel, Bardi Chapel, Sacristy and the Spanish Chapel. Chapels are small rooms situated within a church. The Sistine Chapel is of great importance for the Christians as it is the home of the Pope in Vatican City. Known for its architectural designs and decoration done by the Renaissance artists such as Pietro Perugino, Sandro Botticelli, Michelangelo and Pinturicchio the chapel has been a place for functionary papal happenings and religious endeavors. It is also the venue where the new Pope is chosen. The Sistine Chapel is also famed for Papal Conclaves. When a conclave takes place, a chimney is fitted in the chapel’s roof for signaling with smoke. When white smoke is seen rising from the chimney, it is a sign that a new pope has been selected. The smoke results

A Comparison of the Perspectives of the Lost Boys of Sudan with the Term Paper

A Comparison of the Perspectives of the Lost Boys of Sudan with the Typical American Perspectives on Certain Political Concept - Term Paper Example As we understand, there is a very big difference between typical Americans and the Lost Boys of Sudan, which make them to perceive things differently. The typical Americans understand that it is the purpose of their government to ensure security. Due to this perception, they direct blames to the government whenever their security is threatened. In most cases, the president, who is the head of government, is required to take responsibility. The Lost Boys of Sudan, being in a foreign country, do not perceive this as the purpose of the government. Back in their country, their government assisted their neighboring communities, the Baqqara, in attacking and destroying their village (Hecht 20). Due to such things that their government back in Sudan used to do, they cannot perceive as the purpose of a government to provide security to its citizens. Back in Sudan, they were ruled by the Sharia Laws, which were not made by government (Hecht 19). These makes the Sudanese not to perceive that i t is the purpose of government to make laws and ensure that good policies are put in place to ensure proper governing of its citizens. Americans on the other hand understands this very well. They understand their rights and thus require that the government does not infringe on any of them while making policies and laws (Lasser 70). They perceive that it is the purpose of the government to ensure that the laws it makes are not cruel to a certain group of the community. Several injustices have been done to these Lost Boys of Sudan by the Sudanese government. Their government was encouraging their neighbors to do injustice to them. As a result, these Sudanese do not perceive as the purpose of government to ensure Justice for all. According to Hecht (20) back in their early time in Sudan, their neighboring community took their possessions and their government did nothing about that. Americans through understanding of their legal system and how their judicially works are very vigilant ab out their rights. They perceive that it is the purpose of the judicial arm of their government to ensure that any injustice done to them is punished. The Lost Boys of Sudan perceive that they do not have power to control their political nature. Back in Sudan, they did not have the power to decide who they wanted to lead them. This was due to the northern dominance and political threats (Hecht 17). The Americans on the other hand perceive as their democratic right to decide who to have as their president thus their perception is that they have control over this matter. The Sudanese also perceive that human nature is full of suffering and problems. As Dengs and Ajak (1) shows us before he got to the refugee camp, he was in a desperate situation and he was feeling as if he was going to die next minute. He also shows that his family members back in Sudan are suffering and thus needs to be liberated. In America, there is little suffering thus, Americans do not perceive human nature from this perspective. They view life as enjoyable thus not having room for suffering. To them only greedy individuals induce human nature with suffering. Both perceive that it is human nature to assist one another in times of trouble. Back in their land in Sudan before the beginning of the civil war, it was their culture to assist. They used to assist their neighboring community with water and pasture (Hecht 20). Americans also are very kind and majorities are willing to contribute through humanitarian organizations in order to assist those who are troubled by war or hunger. They willingly assisted these Sudanese to settle in their country (Bixler 146). There is also a perception among the typical Americans that a person to be in liberty to do

Credibility of Business Negotiations between the U.S. and China Essay

Credibility of Business Negotiations between the U.S. and China - Essay Example Business negotiations in China are challenging, particularly for international businesses because of the very intricate business practices of the Chinese. For one, networking is different in China where the government is almost always involved such that the range of decision makers is wider, and the process more collaborative. The Chinese culture promotes loyalty and conformity to family structures, where agriculture is regarded as the root of society and commerce as the branch. Their Confucian principle on the importance of society being organized under a benevolent moral code is both prosperous and politically stable, as well as their reverence for scholarship and kinship. Concepts such as guanxi (personal connection), renji hexie (interpersonal harmony) and chiku nailao (endurance, relentlessness) are practices or the Chinese way of doing business. Before business can be done, the Chinese believe that trust should be established first. Trust is built through guanxi and renji hexie, concepts that are ingrained in Chinese societal relationships both at home and abroad. Chinese spend a large amount of effort and time in establishing personal relationships, often through mediators known to both parties, as an antecedent to any business dealings. This is more often than not mistaken by a Westerner as a frustrating delaying tactic, but considered very important for the Chinese since this process develops trust between the parties, paving the way for the relationship of both parties to be strengthened and deepen beyond mere acquaintances to something resembling family. The Chinese have a thorough, in-depth due diligence before consenting to any agreements, looking at their numbers and gathering more information. Usually, the average time it takes to do deals in China, from initial contact to contract signing may be from 12 to 18 months, possibly longer for institutional deals. The concept of yin and yang, where finding the way (the Tao) is more essential than finding the truth (the means is more valuable than the end supports the above-mentioned practices. And the Chinese are prepared to work hard to reach this compromise, especially since they are famous for their work ethic, instilling it from childhood. The distinction however is that the Chinese take diligence one step higher- to endurance (chiku nailao) because for them, relentlessness and endurance are deemed far more honorable in society than talent. B. U.S. view of credibility in business negotiations Free trade leads to higher economic growth, better living standards and more and better job opportunities. The United States has been the forerunner in economic development, trade relations, etc. maintaining its status as a superpower. Perhaps this position has been achieved in part through the Americans' shrewd business negotiation techniques especially in dealing with their business interests in the global arena. Among the cultural traits that Americans are known for in negotiation is that they are meticulous about punctuality, getting things done when promised and not wasting time. They are known for their impatience to get down to business after a few pleasantries. During negotiations, Americans are

Prostitutes: Victims Or Offenders?

Prostitutes: Victims Or Offenders? The profession of prostitution has existed since times immemorial, with some people even claiming that it is one of the oldest professions in the world. However, till today sex work remains a highly stigmatized and taboo topic in most states and regions of the world. Most people tend to look down upon those who pursue it and perceive prostitutes to be despicable, sex-loving and morally corrupt criminals. Others sympathize with their predicament and consider them oppressed victims of circumstances in which they had no agency. It appears that in most cases, acceptance to be subjected to degradation in the form of sex work is a direct result of poverty and lack of opportunities and hence, is a coerced choice rather than an independent one. In many countries, the profession has been given legal standing though it continues to be illegal in the United States (with the exception of ten counties in the state of Nevada), Argentina, India and a number of Muslim and Communist countries. In England and Wales, current legislations on sex-work are far from straight-forward and leave room for much ambiguity and controversy. The Sexual Offences Act 2003 defines a prostitute as a person who on at least one occasion and whether or not compelled to do so, offers or provides sexual services to another person in return for payment or a promise of payment. Strictly speaking, prostitution is and has always been legal in the United Kingdom though a number of laws criminalize certain activities directly connecting to it. The Sexual Offences Act, 1956 makes it an offence to keep a brothel for the use of prostitution and the 2003 Act bans causing/inciting prostitution or controlling it for personal gains. Moreover, loitering or soliciting sex on the streets, pimping, pandering and kerb-crawling (the act of driving slowly against a pavement to entice somebody for sexual purposes) are all against the law. Since 2001, adverts placed in phone booths have been banned. Human trafficking, which arguably fuels the market for prostitution, has also been addressed under the law. There are several general laws in place for indecency and public nuisance which can be said to target the sex trade industry. In 2009, Section 14 of the Policing and Crime Act rendered it a strict liability offence to pay for the sexual services of a prostitute who has been subjected to force, threat, coercion or exploited in some way by a third party and ignorance of the circumstances will be no defence. The UK government had high hopes the creation of this new offence would reduce demand for sexual services and thereby tackle the rampant issue of sex trafficking and exploitation. Article 1 of the Universal Declaration of Human Rights, which has been ratified by the Council of Europe and incorporated into domestic legislation through the Human Rights Act 1998, states All human beings are born free and equal in dignity and rights. Moreover, the UDHR prohibits slavery and servitude and states no one shall be subjected to cruel, degrading or inhuman treatment. At the very essence of the Act, lies the notion that the right to equality and liberty is every living persons birthright and cannot be alienated. Radical feminist Catherine Mackinnon  [1]  argues that women in prostitution are denied all imaginable human rights as they are prostituted precisely in order to be degraded and subjected to cruel and brutal treatment without human limits; it is the opportunity to do this that is exchanged when women are bought and sold for sex. She reflects The gap between the promise of civil rights and the real lives of prostitutes is an abyss which swallows up prostituted women. To speak of prostitution and civil rights in one breath moves the two into one world, at once exposing and narrowing the distance between them. In a similar vein as Mackinnon, American radical feminist and one-time prostitute Andrea Dworkin likens a prostitute to a gang rape victim, asserting the two experience the same trauma and suffering. Oh, you say, gang rape is completely different. An innocent woman is walking down the street and she is taken by surprise. Every woman is that same innocent woman. Every woman is taken by surprise. In a prostitutes life, she is taken by surprise over and over and over again. The gang rape is punctuated by a money exchangeà ¢Ã¢â€š ¬Ã‚ ¦ Thats the only difference. In Dworkins opinion, women are generally considered to be dirty and a prostitute is not a metaphor of the dirt but in fact, a literal manifestation of scum and filth. Prostituted women are being killed every single day, and we dont think were facing anything resembling an emergency. Why should we? Theyre no one. When a man kills a prostitute, he feels righteous. It is a righteous kill. He has just gotten rid of a piece of dirt, and the society tells him he is right. Prostitution is hardly a victimless crime it dehumanizes and commodifies women, rendering them mere objects of fetish and lust. By its very nature, it tends to be degrading for women and involves risk of violence in the face of both physical and sexual attacks. Perpetrators of such offences vary from pimps, abusive clients and violent bystanders waiting to catch a free ride. Women who have been involved in the profession often describe it as paid rape and voluntary slavery. In a research conducted by PhD of Prostitution Research Education, Melissa Farley entitled Prostitution: Fact sheet on Human Rights Violations, Farley asserts that prostitution is sexual harassment, rape, battering, verbal abuse, domestic violence, a racist practice, a violation of human rights, childhood sexual abuse, a consequence of as well as a means of maintaining male domination over women. She writes: All prostitution causes harm to women, whether it is being sold by ones family to a brothel, or whether it is being sexually abused in ones family, running away from home, and then being pimped by ones boyfriend, or whether one is in college and needs to pay for next semesters tuition and one works at a strip club behind glass where men never actually touch you all these forms of prostitution hurt the women in it. Farley and a team of researchers drafted a report titled Prostitution and trafficking in nine countries: An update on violence and Posttraumatic stress disorder where they interviewed 854 current/recent prostitutes in 9 countries (Canada, Columbia, Mexico, South Africa, Thailand, Turkey, United States and Zambia) inquiring about sexual and physical violence. The results were astounding. Farley discovered that prostitution is multi-traumatic: 71% of the respondents were physically assaulted, 63% were raped, 89% wanted to escape prostitution but had no other career options available and 68% met the criteria for PTSD. According to a study conducted in Exeter University in the UK, at any given time, one in four hundred women is a sex worker. The global economic crisis and recession has driven young girls into the profession of prostitution, against their will. They enter the profession, young, gullible and vulnerable, only to be exploited by pimps and those who pay for their services. Disillusioned and exhausted, they resort to drugs as a means of momentarily relieving themselves of their misery and pathetic state. Call girls or escorts as they are colloquially referred to, are an easy target for men who use them to get sexual favours and ruthlessly beat them up if they dare ask for money. Statistics show crimes committed against prostitutes usually go unreported and the few that are reported with the authorities, tend to go unpunished. There seems to be tacit acceptance of this form of violence that is prevalent in society as very few people question the status quo and the deplorable state of affairs of sex workers. This moral disdain is mirrored on the judicial level where prostitutes bear the brunt of the criminal justice system and their male counterparts, namely the pimps and clients, get off relatively lightly. The violence and abuse, prostitutes face is illustrated by the Ipswich Serial Murders. In the winter of 2006, naked dead bodies of five prostitutes at different locations were discovered in and around Ipswich, Suffolk in England. In 2008, forty-nine year old Steve Wright, pleading guilty, was convicted for murdering all five of them. A forensic scientist informed the court that Wright had had prolonged physical contact with three of the women he later killed and had left behind extensive samples of his DNA. During the courts proceedings, Wright admitted that he had been paying for sex for the last 25 years since he had been working as a steward on cruise ships. In response to the murders, Suffolk Police launched a strategy to effectively eliminate all street prostitution in the town. But the Ipswich case is not a one off instance. Neither will ending prostitution be a long-term solution. In 2001, twenty-one year old Vicky Glass had been missing for two months before her naked and decomposed body was discovered dumped in a stream near Damby, North Yorkshire. Similarly, thirty-three year old Julia Dorsett went missing in 2002. Six years later, her upper torso skeleton, wrapped in a duvet was found dumped in Walthamstow. In recent times, forty year old Stephen Shaun Griffiths has been charged and convicted for murdering three prostitutes in Bradford. Soon after the Ipswich Serial Murders, an extremely pertinent and contentious issue was widely debated as to what kind of legislative measures could change the prevailing conditions of prostitutes. One of the measures proposed by the current Criminal Justice and Immigration Bill was the mandatory rehabilitation of women involved in the profession of sex-work. As per the Bill, street prostitutes would be obliged to attend three counseling sessions with support workers. In the case of absence, they can be held up in custody for up to three days. It is argued that rather than solving the problem, such measures will exacerbate it. Probation officers enforcing mandatory rehabilitation orders are as it is over-stretched and lack the relevant resources required to deal with the issues prostitutes and sex-workers face. Support services for prostitutes lack the capacity to address specific troubles of the latter such as client violence. For example, 15 London boroughs have no sexual health ou treach provision for women in the sex industry. The Convention on the Elimination of All Forms of Discrimination Against Women (CEDAW) was adopted by the United Nations in 1979 and provides for an international standard for the protection and promotion of womens human rights. The CEDAW committee, which monitors compliance with the commission, incessantly opposes forced prostitution, trafficking of women and young girls and exploitation of prostitution. Though it does not legalize prostitution, CEDAW has in the past, urged certain countries such as China to decriminalize the trade so that women can come out in the open without fear of being labeled consensual criminals and insofar as reducing instances of HIV/AIDS, trafficking and violence against women. India, a country where an alarming number or rape incidents take place every year, suggested the legalization of the trade in 2002. Khushwant Singh, columnist and novelist wrote in an article titled How a rapist should be punished: à ¢Ã¢â€š ¬Ã‚ ¦[A] necessary step [to prevent rape] is to legalise prostitution carried out in brothels or by call-girls provided the sex workers are adults and have not been forced into the trade. The more you try to put down prostitution, the higher will be the incidence of crime against innocent women. You may find the idea repulsive but ponder over it and you will realise there is substance in the argument. The United Kingdom has a number of sex workers rights groups who argue that the only way to prevent gross human rights violations being committed against prostitutes is by completely legalizing the sex trade. They claim legislation will resolve many issues and have a positive impact on society. Not only will it allow law enforcement agencies to respond to more important crimes but it will also relieve the justice system from nuisance cases and allegedly trivial litigation as well as freeing women who are caught by the shackles of prostitution and preventing teenagers from being ensnared into the profession. Over the years, the authorities have adopted an ostrich-like approach towards the predicament of prostitutes; legalizing the worlds oldest profession will allow the trade to be regulated and managed. Health care safety measures can be planned which will significantly reduce instances of sexually transmitted diseases such as HIV and herpes simplex virus. Pimps and traffickers will be prevented from treating prostitutes on sub-human levels. Moreover, studies have found that when brothels are closed, incidents of rape tend to increase significantly. Countries where prostitution is legal, report less cases of murder, rape, and HIV/AIDS. Suicide rates have also been found to be lower along with divorce rates. On the other hand, a research conducted by the London School of Economics, German Institute for Economic Research and Heidelberg University revealed that out of the 116 countries sampled, those where prostitution was legal displayed a higher inflow of trafficking as compared to those countries where the trade was illegal. Furthermore, legislation will not remove the stigma attached to sex work and neither will it improve the economic conditions of those who resort to this profession. In 2000 the Home Office published Setting the Boundaries which was a thorough and detailed analysis of the law governing sexual offences. The report led to the milestone metamorphosis of the Sexual Offences Act 2003. In 2004, yet another strategy report was introduced, titled Paying the Price: a consultation paper on prostitution. This report sought to set a realistic and coherent framework to tackle the issue of sex work. It asserted that to address the issue of social exclusion and to achieve a reduction in anti-social behaviour and violence against women, an in-depth debate on prostitution is imperative. Organised criminality, including trafficking and substantial drug misuse, and sexually and drug transmitted infection, are all part of the problem. Systematic abuse, violence and exploitation are endemic. The strategy included prevention, tackling demand, developing routes out, ensuring justice and dealing with street prostitution. As per the Home Office, in the UK as many as 60 women involved in prostitution have been murdered in the last 10 years; 80,000 women work in on-street prostitution and the average age women become involved is a meager 12 years. Though the arguments against legalizing prostitution are plentiful and relevant, in my opinion the trade should be decriminalized insofar as it reduces exploitation of women and children. Women involved in sex-work are treated as consensual criminals and offenders of the law but are, in fact the victims of a lawless and brutal profession that strips them of their self esteem and individuality. Putting our ethical and moral views aside, if legislation can in any way improve the existing deplorable conditions of sex workers, it should be seriously considered and accordingly reforms should be recommended by the Law Commission. http://www.guardian.co.uk/uk/2007/jun/27/ukcrime.prisonsandprobation http://revdlesley.blogspot.com/2010/10/impact-of-prostitution.html# http://prostitution.procon.org/sourcefiles/paying_the_price.pdf http://www.surreycc.gov.uk/social-care-and-health/childrens-social-care/protecting-children-from-harm/protecting-and-safeguarding-children/protecting-and-safeguarding-children-publications/home-office-prostitution-strategy-report http://www.surreycc.gov.uk/__data/assets/pdf_file/0008/168614/SSCB-Prostitution-Strategy.pdf http://www.idppcenter.com/CEDAW_Comm_Pressures_Nations_on_Prostitution.pdf http://www.amnestyusa.org/sites/default/files/pdfs/cedaw_fact_sheet.pdf http://www.guardian.co.uk/commentisfree/2008/feb/22/stopcriminalisingthevictims

Possession in The Exorcist Essay -- The Exorcist

Being Possessed The idea of possession can frighten many people. What horror movie producers and directors that go into this field are counting on is that they can use it to frighten their viewers. The Exorcist and The Exorcist Beginning both are centered on the act of exorcism. Both demoniacs in the films are women though their fates are polar opposites. The exorcisms are also shown in different lights. This is done through special effects as well as lighting and music. The first film in the series stays with a cut and dry method of keeping mainly to the exorcism itself; however, its prequel focuses more on fancy special effects and stimulating music. The newest addition to The Exorcist series also adds in the usual Hollywood love story present in most films in our time. Prequels tend to also serve the purpose of story building, regardless of how new it is. In this case it has the duty of creating and explaining the character of Merrin. The success of both The Exorcist and The Exorcist Beg inning was not only due to the story line, but also the mystery of it as well as its acceptance in society and the church. The exorcism itself, such as the effects and the overall focus on it were portrayed differently within The Exorcist and The Exorcist Beginning in accordance with the view from society in general and their expectations on how a movie should be done. The rite of exorcism dates back many centuries. It is a practice not only practiced in Christianity but in Pagan religions as well. The main difference between the two is that Pagan exorcists rely on their own power to expel the demons rather then the Christians drawing their power directly from God to do the job (Baker, 137). This power was given to the Christia... ...new technology back then. Movies have now been mandated by the movie making industry to take on new twists, however. The Exorcist Beginning, being the prequel to the first of the series, had to pull something new to get the viewers it needed for success. Therefore, Harlin put in the notorious love story to add a special little twist to our emotion. This in conjunction with the development of Merrin, puts the actual exorcism out of the spot light. Thus, showing how movies have been changed over time with the change in wants from society. As their wants for a good movie change, so must the actual film to acquire success. The Exorcist and The Exorcist Beginning both followed the expectations of society for their respective filming eras to become very successful movies, having their success fueled by the mixed views and conceptions of both the church and society.

The Advantages and Disadvantages of Motor Car

In today's world of hurrying the car becomes to be the most popular way of moving from one place to another. However, some people consider that using cars is harmful for the humanity. On the one hand, using such mean of transport is very comfortable and contribute to save people's time and energy. Moreover, workers are able to transfer some important things with the help of the car. Personally I think that it is unable to survive without transport system. Anyway, loads of people cannot imagine how to get home after a tiring working day without a car.On the other hand, using the car as the most popular mean of transport has a lot of disadvantages. Firstly, cars pollute surrounding atmosphere which is very harmful for human's health. Secondly, there is an enormous quantity of car crashes which causes death of the majority of participants. In the conclusion i should say that people are faced with a difficult choise between using cars or being in the big colony of those people, who are o ne hundred per cent convinced that the world would be much better off without cars.To sum up, everyone should make his own decision. So many men, so many mind. The car has been the most popular method of transport for many years. Driving a car one can avoid crowds,one can feel free in his car,one can listen to music. In winter we don't get cold thanks to heating and in summer thanks to air conditioning we don't feel hot. Contrary to public transport we don't have to worry about a bus being late. we can get into our car at the time we choose ourself and go anywhere we want. Using a car is comfortable,convenient and easier than using public transport.If we have a car we can travel whenever we want to,we are â€Å"free†,not confined by departure or arrival time of a train or a bus. Obviously,driving a car has also some disadvantages,such as buying and running a car needs a lot of money, even more for a good quality one that is not too old. There are a lot of things to pay for â €“ the car itself, fuel, parts , maintenance, repairs, insurance to cover the cost of crashes or theft, parking charges and toll roads and any tax or licensing fees charged by government.If two cars crash they can hurt the people inside or around them. When too many cars try to go the same way, traffic congestion slows them all. They can cause air pollution if too many are used in a small area like a city, and the combined pollution of the world's cars is thought to be partly to blame for climate change. To sum up, cars have many advantages and disadvantges. However, we should use a car in the goodway. Also we should not use a car always try to use another kinds of transport to make decrease for the air pollution.

A Clockwork Orange: A Psychological Analysis Essay

The major theme of the movie can be interpreted as a major revulsion of psychological behaviorism as developed by B. F. Skinner and John Watson. Behaviorism states that behavior is a continuous learning process reinforced by reward systems. It also states that personality is nothing but a reflection of behavior, since the latter defines the former. In the movie, there were several attempts to reject the idea of behaviorism. Here are as follows: 1) At some point in the movie, Alex and his friends attempted to use â€Å"narcotic mixed milk† in order to improve their â€Å"violence instinct; 2) Alex sexual violence in the movie was deliberate and out of consciousness. It was the case when Alex wounded the â€Å"cat lady† after a sexual orgasm; 3) When Alex was in jail, he developed the so-called â€Å"Ludovico technique†, a method of rehabilitating criminals. When the minister of the interior requested the jail for potential candidates for the treatment, Alex volunteered. During the treatment, he consciously attempted to stop it by showing that the treatment already cured him (in fact, he knew the loopholes of the treatment); 4) And, after some psychological tests in the prison, he realized that he was never criminally repulsive. He began to like Beethoven’s Ninth Symphony. Alex realized that he has no aversion with the music. In fact, he realized that the treatment itself never changed his behavioral outlook, since it was deliberate. The Ludovico technique is a method which uses operant conditioning (which was implied in the movie) (reinforcer). The purpose of the technique was to put the â€Å"patient† in a condition to which he/she has aversion. In this way, the â€Å"patient† would avoid such circumstance. A repeated application of the technique to the same patient would therefore be therapeutic. The main character though has a means to reinforce his violent behavior (reinforcement). Alex knew the problems of his technique and constructed loopholes to avoid it. In a sense, Alex became the primary reinforcer. He controlled the patterns of his own behavior by systematic analysis of the consequences of his behavior. Moreover, Alex knew that the Ludovico technique would never alter his actions precisely because he reinforced his own behavior. Now, what is the probability that Alex criminal behavior may occur again after reinforcement? The answer lies on the concept of operant response. In the case of Alex, the probability is close to 1. Alex knew that the technique would never change his behavior. In fact, he created the technique in order to â€Å"retain† his behavior. Moreover, because the technique proved ineffective in Alex’s case, then one may assume that Alex’s behavior did not really change. His response to the technique was deliberate and orchestrated. It is possible to say that the Ludovico technique failed to change Alex’s behavior because of faulty interval schedules. Interval schedules require a minimum period of time that must pass between consecutive reinforced responses. The interval should neither be too short nor too long. If the interval is short, then the â€Å"patient† may become entrenched with his/her behavior (nothing will change). If the interval is long, then the â€Å"patient† will be used to the technique (and therefore can possibly resist the technique). In the case of Alex, the interval schedule is close to short. It is possible that Alex may have been entrenched in his violent behavior because of the short interval schedule. Reference A Clockwork Orange. 1971. Directed by Stanley Kubrick.

Sometimes, if we are lucky enough to get a job Essay Example

Sometimes, if we are lucky enough to get a job Essay Example Sometimes, if we are lucky enough to get a job Paper Sometimes, if we are lucky enough to get a job Paper Fulfillment of our needs, desires, and goals in life entail that we become employed and receive paychecks. Sometimes, if we are lucky enough to get a job that we want, we experience less stress. As it follows that although the chosen work is tedious, the catch is that we are doing what we like. Regrettably, for majority of us, the job that we prefer we do not usually end up getting. Â  When we work, we are conditioning ourselves physically and emotionally for the tasks ahead. The load of our work has tendencies to become heavier as the day progresses, and we find ourselves becoming stressed by the increasing work load and our decreasing energy. Stress, as defined by Panzarino, are forces from the outside world affecting the individual (Panzarino, 2008). This condition is a common health problem that is being encountered by 80% Americans with their jobs, according to the American Institute of Stress. It’s effects on the employees range from physical symptoms like sleep disturbances, headache, and fatigue, to emotional symptoms like nervousness, anxiety, and overeating (Panzarino, 2008). These physical and emotional symptoms can become a hindrance to our job performance. Fortunately, there are easy ways on how to overcome stress. Stress management includes regular exercise, meditation, eradication of drug use, moderate alcohol use, and incorporation of a routine inside our household and work space (Panzarino, 2008). These are simple and easy steps, but if we value our health and would not want stress to become a limitation or health problem in our work we can opt to do these. Our careers may not be the ones that we have dreamed of when we were still young, but they help us grow and become mature in a lot ways. Our jobs also provide us with the financial needs necessary to keep us comfortable in our daily living. Stress is one of the many employment problems encountered. Like stress, most of these problems have solutions, and rectifying it is totally up to us. References: American Institute of Stress. (2000). Job Stress. Retrieved September 4, 2008, from stress.org/job.htm Panzarino, P. (2008). Stress. Retrieved September 4, 2008, from medicinenet.com/stress/article.htm

Mexican Beer Market Essay Example | Topics and Well Written Essays - 2750 words

Mexican Beer Market - Essay Example FEMSA is one of the most dominant breweries in Mexico. They were founded in 1890 in Monterrey. They continue to work to be a world class organization that generates value through a customer focused business system. Currently they have: 6 brewing facilities in Mexico 8 brewing facilities in Brazil Over 23,000 employees Served approximately 320,000 retail stores in Mexico Annual growth rate of approximately 1,000,000 people The largest beverage company in Latin America serving more than 184 million consumers FEMSA's beverage operations include: *Coca Cola FEMSA which is the largest Coca Cola bottler in Latin America and the 2nd largest in the world based on sales volume. Fanta, Sprite, and Ciel are a few of more than 70 brands offered *FEMSA Cerveza is one of Mexico's leading brewers and major exporter to the U.S. The flagship brands include Sol, Dos Equis, Tecate, and Bohemia. *Oxxo convenience stores are the largest retail network in Latin America with over 4,800 stores in Mexico FEMSA Financial Track Record for 2006: Total Revenue = $11,625 million Oxxo Stores 28% Beer 28% Soft Drinks 44% CAGR 16% Total Operating Income =$1,599 million Oxxo Stores 9% Beer 35% Soft Drinks 56% CAGR 15% FEMSA 1st and 2nd Quarter Reviews FEMSA has done pretty well for the 1st quarter of the year. They experienced a revenue growth 9%. The breakdown of growth is 7% Coca Cola sales, 3.6% beer sales, and 10.8% income from operations. International operations doubled from 2006 creating the strongest growth. The least amount of growth in the beer division was caused by several factors: Seasonal increases of expenses such as marketing and raw materials in Brazil; A softer demand environment in Mexico; and a weaker pricing environment. During the 2nd quarter of 2007, FEMSA experienced a slight decrease in financial gain with a 7% revenue growth. Coca Cola sales increased 5.9%, beer sales increased 2.7% and income from operations increased 10.5%. Once again the strongest growth comes from international operations. The revenue reports from the first two quarters of 2007 are very favorable to a steady overall growth rate. While FEMSA has had marginal increases in revenue, they are focused on long term results over short term results. Mexico is FEMSA's largest market by far when factoring sales and profits. Their consumer base is