Accounting Midterm

The monetary unit assumption states that transactions that can be measured in arms of money should be recorded in the accounting records. 5. The drawings account Is a subdivision of the owner's capital account and appears as an expense on the unicorn statement. 6. Revenues are a subdivision of owner's capital. 7. The trial balance has no limitations or weaknesses. 8. In an automated system, the entering of data and transferring of information is 9. Adjusting entries are often made because some business events are not recorded as they occur. 10.Adjusting entries are recorded in the general Journal but are not posted to the accounts in the general ledger. 1 1 . Adjusting entries are not necessary if the trial balance debit and credit columns balances are equal. 12. An adjusting entry always involves two balance sheet accounts. 13. The accounting cycle begins at the start of a new accounting period. 14. A work sheet is a mandatory form that must be prepared along with an income statemen t and balance sheet. 15. Both correcting entries and adjusting entries always affect at least one balance sheet account and one income statement account.Multiple Choice: Select the most correct answer. (1 5 marks) 1. As a result of corporate reporting scandals, proposals to improve business raciest have come from all of the following except a. Regulators. B. The investment community. C. The Canada Revenue Agency. D. The accounting profession. 2. Ethics are the standards of conduct by which one's actions are Judged as b. Honest or dishonest. . Fair or unfair. D. All of these. 3. All of the following are steps used to analyze ethical dilemmas except a. Using the organization's code of ethics to identify ethical situations. . Using personal ethics to identify ethical situations. C. Identifying potential stakeholders. D. Discussing the ethical dilemma with co-workers. 4. Generally accepted accounting principles are a. Income tax regulations. B. Standards that indicate how to report econ omic events. C. Theories that are based on physical laws of the universe. D. Principles that have been proven correct by academic researchers. 5. The investment of cash by the owners off business requires a debit to and a credit to a. Owner's capital; cash b. Drawings; owner's capital c. Ash; drawings d. Cash; owner's capital 6. The withdrawal of cash for personal use by the owners off business requires a to the drawings account and a a. Debit; debit b. Debit; credit c. Credit; credit . Credit; debit to the cash account. 7. An accountant has debited an asset account for $1,000 and credited a liability account for $500. What can be done to complete the recording of the transaction? a. Nothing further must be done. B. Debit an owner's equity account for $500. C. Debit another asset account for $500. D. Credit a different asset account for $500. 8.Purchase equipment with a note payable. Pay utilities with cash. . Owner withdraws money from the business for personal use. Example: (a) an d (d) are a match because both of them include one increase in assets and one decrease in assets, so there is no effect on the accounting equation. Question 1: Solution (b) and O) are a match because both of them include one increase to equity and one decrease to equity. (c) and (h) are a match because one decreases liabilities and the other increases liabilities. (e) and (f) are a match because one decreases liabilities and the other increases liabilities. (g) and (I) are a match because one increases assets, and the other decreases assets, showing that utilities were paid in cash with customer cash payments for services rendered. Question 2: 12 marks Hone's Bike Repairs opened for business on March 1, 2008. The following transactions occurred in March. March 1 Jack Hon.. Invested $5,000 cash in the business and contributed equipment March 5 Completed services for customers who paid cash $400. March 6 Paid $660 for a one-year insurance policy. The policy takes effect April 1 and wi ll expire March 31, 2009. March 8 Completed services for a major customer and invoiced the customer $1 ,OHO.March 1 5 Paid for printing advertising brochures $125. The brochures were distributed the same day. March 20 Received a bill from the utilities company for March utilities in the amount of $70. The amount is due April 4. March 5 Entered into a contract with a new customer who will use Hone's services for repairs on their entire fleet of rental bikes. The customer paid $800 in advance for repairs to be completed in April. March 31 Jack Hon.. Withdrew $1,200 for personal use. March 31 Received $600 cash from the customer billed on March 8. Instructions: Journalize the above transactions. Explanations are required.Question 2: Solution *copy answer from paper notes* Question 3: 10 marks Pierson Insurance Agency prepares monthly financial statements. Presented below is an income statement for the month of June that is correct on the basis of information insider. PIERSON INSURANCE AGENCY Income Statement Month Ended June 30 Revenues Premium commission revenues Expenses Salary expense $6,000 Advertising expense 800 Rent expense 4,200 Amortization expense $35,000 Total expenses Net income 13,800 $21,200 Additional Data: When the income statement was prepared, the company accountant neglected to take into consideration the following information: 1.

Carl Jung and Sigmund Freud: Early Influences Essay

Carl Jung and Sigmund Freud – two of the best known names in psychiatry – each had tremendous roles in the field of psychoanalysis. Born nearly twenty years apart, they met in 1907 (Kendra Cherry ), and their first conversation was rumored to have lasted thirteen hours, they had such a good rapport. Jung soon worked under Sigmund Freud and they became great friends, although Freud was more of a father figure to Jung. Although they both had similar thoughts on issue of psyche development, they differed in significant ways, and those differences eventually drove them apart. Although Jung did believe, like Freud, that sexual drive often had a great influence on behavior, he felt that Freud did not go far enough, and that this was only one contributor to people’s personalities and issues. Jung’s theories reflected a much more religious component, and Sigmund Freud’s theories were based in scientific evidence. The obvious question might be, how did their own lives and early experience shaped their theories? Sigmund Freud was born in May 6, 1856, in what is now the Czech Republic. His family was large, wealthy and Jewish, and â€Å"young Siggie,† as his mother called him, was not only the oldest of six children but had two half brothers from his father’s first marriage. Although initially religious, spirituality took a back seat when his family went bankrupt and moved to Vienna. It then became important to encourage Sigmund academically, so he could become a doctor and help the family financially. Because of this, he was the only sibling to have his own room to concentrate on his studies, which may have fed his feeling of importance. Also, in those Victorian times, people suppressed their sexual drives, and perhaps this was a major motivator for Freud. He was influenced by science; Darwin’s, â€Å"The Origin of the Species,† was first published just after Freud was born. Science was Freud’s religion. Freud was actually an atheist as an adult (WGBH Educational Foundation , 2004). His belief was that religion was something that someone had to overcome and religion basically was an expression of underlying psychological neuroses and distress ( Kendra Cherry). He pursued the link between the physical and psychological, and his father’s death in 1896 caused him to delve even deeper into the world of dreams and the unconscious. He definitely believed in the role of repressed sexual attraction in parental relationships and later, adult relationships as causing many of the problems people faced. Jung, who agreed that sexual drive was a factor, also thought Freud was very negative. Jung was born in 1975 in Switzerland. He was the fourth – and only surviving – child of his parents, Paul, a pastor (Carl Jung Biography, 2012), and Emilie, his mother. His father was a fairly poor, although his was given a more prestigious parish later on. His mother was from a wealthy family. Young Carl soon learned to trust his father more for his consistency, as his mother suffered from depression and spent much time alone in her room, claiming spirits visited her there. At one point in Carl’s life, she was hospitalized, and he was sent to live with his spinster aunt. Carl Jung grew up solitary and alone with his thoughts: he was an introvert. When Jung was growing up, he had a fascination with mystical phenomena. In fact, although his family was Christian, he was more drawn towards the occult and mystical beliefs, and his mother read to him about exotic religions and shared her own mystical beliefs. He had some early experiences, such as his creation of the wooden mannequin he hid in the attic, that reinforced his idea that a â€Å"collective unconscious† of ancestral, spiritual origins played a huge role in people’s lives. He combined medicine with philosophy in many ways, and experienced strange phenomena early on that later became important contributors to his theories of the unconscious and the role of spirituality in psychological development. Unlike Freud, Jung felt religious belief was necessary to development. Perhaps his role as a Swiss doctor during WWI, and seeing the carnage, reinforced his belief in the necessity of spirituality in a person’s life. Jung, with his lesser emphasis on sex drive and his religious bent, might be something of a prude in his personal life, but he was not. Married with five children, he actually had a rather open marriage, with many sexual relationships. By this time, however, Jung had had a falling out with Freud, whom he ironically accused of being too obsessed with sexuality alone. In the end, the break may have been when Jung published his book about transformative symbols, which included mythical symbols. Freud, of course, thought this was nonsense. Jung’s belief in individuation, which was the spiritual journey to bring the â€Å"two sides† of a person’s psyche together, rejected Freud’s belief that there was a clear, scientific reason, rooted in physiology, for everything. It is easy to see, in looking at both m en’s lives and childhoods, how their very different experiences shaped their theories. Freud and Jung, themselves, are good examples of what, in fact, influences a person’s personality. Bibliography Kendra Cherry. (n. d. ). Freud & Religion . Retrieved from About: http://psychology. about. com/od/sigmundfreud/p/freud_religion. htm Carl Jung Biography. (2012, Nov 12). Retrieved from Soul Therapy Now: http://soultherapynow. com/articles/carl-jung. html Kendra Cherry . (n. d. ). Sigmund Freud Photobiography. Retrieved from About : http://psychology. about. com/od/sigmundfreud/ig/Sigmund-Freud-Photobiography/Freud-and-Jung. htm WGBH Educational Foundation . (2004). The Life of Sigmund Freud. Retrieved from PBS: http://www. pbs. org/wgbh/questionofgod/twolives/freudbio. html.

Passed On written by Carole Satymurti poem Analysis

In the poem, Passed On written by Carole Satymurti, the poet illustrates the importance of a box filled with index cards, at the same time, she reminisces about her mother. Through the detailed depiction of the memories that the index cards bring her, a sense of nostalgia is created. Carole presents her memories in a chronological order, such that it portrays events from when her mother was still alive to the poet's final acceptance of her mother's death. However, as the poem progresses, these organized patterns of thoughts, gradually break away from conformity, creating an outburst of freedom felt from her release from pain. At the end of the poem, Carole finally shows acceptance of her mother's death, at the same time reassuring the readers of her growth. This poem begins with Carole reflecting upon her past where she recollects the times when her mother â€Å"scribbled with a squirrel concentration† writing things down on the index cards, reflecting her mother's seriousness towards what she is doing. The sibilance of in the phrase â€Å"scribble with a squirrel† creates a fast paced rhythm contrasting to the quite nature of the atmosphere created by the â€Å"s† sound. This also creates a sense of secrecy, hinting that the relationship between mother and daughter is not very close. Her extreme concentration is also shown as nothing seemed to deter her from her desires even as â€Å"I nag at her.† The second stanza is much longer as compared to the other four and reveals to the reader the contents of what is in the box and what is written on the index cards. This stanza creates a sense of closeness between the author and her mother because â€Å"the cards looked after [her]† and her mother â€Å"rendered herself down from flesh to paper† to be â€Å"there for [her] in every way she could anticipate.† However, the specific organization of the card of her thoughts is contrasted with the nonsensical notes in which she jotted down onto the cards: â€Å"Acupuncture: conditions suited to Books to read by age twenty-one Choux pastry: how to make, when to use† This paradox between the organizations shows the overwhelming outbursts of thoughts as they deem to be uncontrollable and hard to organize. The fragmented sentences on the card also increase the rhythm of the poem, creating a sense of urgency as the mother races against time to jot down every vital piece of information. Because of her mother's protectiveness, the author becomes overly dependent on them. â€Å"The cards looked after [her] and [she'd] shuffle them to almost hear her speak.† Carole Satymurti wraps herself around her mother's past and hides in the box of cards as to her â€Å"the world was box shaped† and in there, every card had a solution to â€Å"every doubt or choice† she may ever have. Over time, the author begins to realize that the cards have â€Å"seemed to shrink† and the writings on the cards have begun to fade away. This forces the author to break away from the comfortable boxed up world that she hides in. However, no matter how hard she tries, she does not seem to be able to renew the past and to bring back her mother's thoughts, as her thoughts are mere chaos next to her mother's. â€Å"infinitives never telling love lust single issue politics when don't hopeless careful trust† The author's notes on the cards are not in complete sentences and are simply a bunch of words that do not have a definitive connection between them. These illogical statements portray the author as a child, unable to make sensible statements. Furthermore, a sense of awkwardness is created between the profound statements and the presentation of the ideas as if Carole's ideas are too overpowering for her to control. The last stanza of the poem, short and abrupt, portrays the author's final escape from her mother's grasp on Carole's life as she â€Å"lets her go.† Carole builds a â€Å"hollow cairn† and empties the index cards into it. The word â€Å"hollow† portrays an empty and silent atmosphere whilst having an ethereal feel to the overall situation. The control her mother has on her slowly begins to fade away as â€Å"the smoke rose thin and clear, slowly blurred.† However, the author does not completely break off all ties between her and her mother as she has â€Å"kept the box for diaries†, keeping the memory of her mother but at the same time, allowing herself to live a new life free from restrictions. The act of burning the index cards also reflect the author's final acceptance of her mother's death, as if she is cremating her once again, letting the memory of her mother remain by her side but not as an overpowering force controlling her life and thought s. The uneven lengths of each stanza in the poem shows a sense of development throughout as it begins with the past, moving to the present and finally ending with the aspiration of a bright new future of uncertainties as portrayed with the â€Å"blurred† imagery in the end. Subsequently, from this, the author grows to accept her mother's death and slowly moves away from her mother's protective safe environment and embarks on a journey into the unknown.

CritiqueThe Article Marketing Myopia Essay Example | Topics and Well Written Essays - 1000 words

CritiqueThe Article Marketing Myopia - Essay Example Companies should satisfy customers through inventiveness and skill. The dry cleaning industry is currently an industry that is in turmoil. Innovations such as synthetic fibers and chemical additives have cut the need for dry cleaning. Utilities may be natural monopolies now, but in the future the rise of renewable energy sources such as solar can replace the need for the electric grid infrastructure. The supermarket industry is extremely competitive and has many participants. Market changes can alter the longevity and profitability of an industry. According to Levitt (2004) there is no such thing as a growth industry since there are only companies organized and operated to create and capitalize on growth opportunities. The oldest growth industry is the petroleum industry. The population myth is the belief that profits are assured by the expanding and more affluent population. In an expanding market companies often fail to apply imagination in its decision making. The petroleum indust ry is an example of an industry that has become complacent in its business practices due to the fact that the petroleum industry’s efforts have focused on improving the efficiency of getting and making its product, not really on improving the generic product or its marketing. This has cause innovation to be stagnant among industry participants. The development of superior alternative fuel has come from outside the oil industry. The oil industry is convinced that there is no substitute for its major product, gasoline. The most important innovation that had a great impact on the demand for crude oil was the invention of the combustion engine. The combustion engine created the demand for gasoline. An industry that is competing with the oil industry is natural gas. Natural gas serves as a substitute product of heating oil. The U.S. production of petrochemicals accounts for 2% of the demand of all petroleum products. The industry is growing at a rate of 10% per year. There is no g uaranteed for obsolesce of a product in the future. When companies focus too much on production their marketing efforts get neglected. Unit costs decline as production increases. Mass production creates greater pressure to move the product. Marketing oriented companies try to create value-satisfying goods and services that customers want to buy. The seller is supposed to get input from the buyer to determine what goods the seller should offer to its customer base. The automobile industry spends millions of dollars annually on consumer research. The Detroit auto industry has not been doing enough to satisfy the needs of the customers. Some of the weaknesses of the U.S auto industry are point of sales, automotive repair and maintenances. The mentality of the Detroit executives is that marketing is a consequence of the product instead of vice-versa. Henry Ford is the most brilliant and senseless marketer in American history. A concept discussed in the article that I believe is extremel y important is the emphasis on customer orientation instead of product orientation strategy. Focusing on the customer has become more important than ever in order to improve the customer retention rate of the enterprise. Competition is tougher than ever in virtually every industry. Today American companies face major competition from foreign companies. An advantage of the globalization movement is access to a large supply of

Fear of Islam Research Paper Example | Topics and Well Written Essays - 2500 words

Fear of Islam - Research Paper Example Islam is perhaps the most misunderstood major religion in the world today.   As a Muslim, this student has experienced this truth on numerous occasions.   Because of media propaganda and rumors circulating around the world, Muslims are seen as terrorists and a people who promote and condone violence.   Many believe, in fact, that these are central tenants contained in their holy book, the Quran.   Because of this, Muslims worldwide have spent many years trying to help the world understand their true faith and identity. It is true that there are some ‘bad apples’ that advance their terrorist causes in the name of Islam.   This student is certainly not condoning their actions.   In fact, few Muslims condone the actions of terrorism.   It must be pointed out, however, that Islam is not the only religion that has committed acts of violence on people of other faiths.   Yet, these events seem to be washed over and the Islamic faith receives much of the bad pres s in global media today.   It is out of this press coverage that people have begun to have an outright fear of Islam.    Moustafa Bayoumi recently remarked that â€Å"every group has it loonies. And yet the idea that American Muslim communities are foul nests of hatred, where dark-skinned men plot Arabic violence persists† (11).   It begs the question as to why people are so afraid of Islam.   It seems that many in the West perceive every Muslim to be a potential terrorist. The fear is so strong in some localities that the mentioning of Islam is not permitted in certain locations. The state of Texas, for example, recently decided that reading about Islam in the classroom was not permitted because it did not constitute education, but rather was indoctrination (Bayoumi 12). This kind of attitude on the part of adults will only serve to further widen the divide of children in terms of their perception of Muslim. Finally, research and common opinions about the root of the fear of Islam appears to stem from an ‘us against them’ mentality. If you do not support the wars in Iraq and Afghanistan, for example, then you are a supporter or Islamic terrorists. The perception should not be that wars are fought over religion, but that is exactly what is taking place in modern society. If you support and allow a mosque to be built in your community, you are with them, not us. This kind of attitude, on both sides, has created a fear that exists in the heart of Muslim and non-Muslims alike. Farhad Dalal recently commented that â€Å"Ironically both the neo-conservatives and fundamentalist Islamists are in agreement that what is occurring in the world today is indeed a clash of civilizations, and that it is a continuation of a Holy War†

The goverment should make the guns illegal -Con PowerPoint Presentation

The goverment should make the guns illegal -Con - PowerPoint Presentation Example As such, the rates of criminal activities associated with guns will reduce as much as possible. This may be critical in ensuring safety, peace and developments in the country, thereby translating to strong economy. There are several reasons to support the issue of making the guns illegal. It is of crucial importance to note that ownership of guns is closely associated with criminal activities. For instance, most criminal activities like robbery, rape as well as suicides are always eased through the use of guns (Streissguth, 74). Making the guns illegal is the safest bet to thwarting issues of insecurity. Making the ownership of guns illegal is essential since it will reduce the chances of criminals, school bullies as well as other hooligans from accessing guns. This will prevent massive fatalities associated with such acts. Making the guns illegal limits the possibilities of guns being in the hands of children (Lott, 75). This helps in limiting the chances of gun bullying that may result to deaths of innocent individuals. In addition, the restriction to gun ownership will greatly reduce the chances of people committing passion suicide following situational stresses (Whitney, 57). Therefore, any move to make the guns illegal is critical in managing, preventing as well as minimizing such crime related activities involving the usage of guns. This is crucial in bringing peace as well as safety to the lives of individuals. This follows that illegalizing of guns is key in heightening security issues as well as minimizing criminal related activities involving the use of

Conflict Resolution Interviews, Field Experience Activity, the Three C Essay

Conflict Resolution Interviews, Field Experience Activity, the Three Cs of Conflict Resolution - Essay Example Conflicting parties capitalize on others deficiencies as well as intensifying painful emotions. Conflicts could also satisfy the psychological needs of those indirectly involved. Fix solutions to these conflicts comprise of considering the consequences, which helps in avoidance of negative outcomes thereby solving the conflict. In addition, dialogue, mediation and negotiation could be employed in resolving conflicts between personnel (Morrill 245-256). The principal’s role in dealing with conflicts entails an integrative and collaborative process as well as the discipline of decision making as elements of strategic leadership. These aspects of leadership enable the principal to adopt, define, and understand shared managerial purposes, goals, and priorities based on the vision and identity of the human resource personnel. The principal’s role in conflict resolution, therefore, encompasses elements of human values, information, responsibility and responsiveness, organizational culture as well as conceptual and integrative thinking. The principal’s key responsibility revolves around his ability to communicate effectively with stakeholders, faculty, and students. Communication strategies have offered numerous opportunities for non-campus or central office based interns’ improvement plans. The principal could influence interns’ through their relationships, credibility, expertise, and knowledge. In addition, the principal could generate new realities for interns concerning the campus activities and its organization. Communication strategies also enable the principal to understand and use appropriate tactics in dealing with interns in writing and orally. Communication systems take into account other people’s points of views as well as acknowledging the different perspectives of both the principal and the stakeholders in providing their contributions.  Ã‚  

Machiavelli Term Paper Example | Topics and Well Written Essays - 1000 words

Machiavelli - Term Paper Example Thus, the people who are motivated by fear rather than any instinct to oppose the prince’s insight are disposed to honor the ends of the ruler however he wishes to pursue his goals through his legitimate power whether by ideal or mischievous political design (Machiavelli). Apparently, it is most suitable to acknowledge that Machiavelli requires a type of leader who fulfils his selfish interest by an â€Å"invisible hand† of unintended consequences in which the citizens manage to gain their own advantage by the course of nature despite the prince’s real yet unknown intention of acquiring power to its absolute extent. On behalf of stable princely rule, hence, one may well justify how Machiavelli fits in a â€Å"Republican† status though such identity becomes modified as he exhibits the role of a tactician who believes that the greater majority ought to benefit according to the projected ends of state progress. Implicitly, though the prince has nothing to do with this yet he have prudence to show and if the people of the state were to obtain prosperity by coincidence, it should not be permitted to transpire always, only most of the time. In view of the proposition where â€Å"the ends justify the means†, Machiavelli likely points out that politics, no matter which paths are taken, good or evil, as maneuvred by the prince must yield to the stability of his government, or more specifically, the foundations upon which his powers rest. Anything or anyone that threatens such ultimate end form materializing the prince is expected to have as far removed from him as possible while in the process of maintaining and expanding the realms of his potentials and authorities altogether. At whatever cost, the deliberate goal of the means is to secure a political power for the prince to enable him to execute tasks toward the favor of satisfying his subsequent desires. The citizens, the ideals, and the rest

Critical approaches to humanities Essay Example | Topics and Well Written Essays - 1250 words

Critical approaches to humanities - Essay Example Hence, it is important for people to understand the concepts which are vital in the study of literature. Most of the literature is abundant with the conceptions about gender, race, discrimination, political conditions and social disruptions. Understanding of the biases that may exist due to a writer’s background or gender are hence important to visualize the true context of the issues discussed. This paper aims to analyze the importance that gender understanding carries in the study of literature. Gender is a socially constructed phenomenon that has a strong impact on our perception about ourselves. In the gendered society that we live in, when a person starts writing or reading he does so as a gendered individual. Every individual in this gendered society visualizes the whole group of his relative gender while going through a piece of literature. We may say that the bonds of this gendered society are very complex and strong that it becomes difficult to resist them. All the efforts to avoid the gender stereotyping go in vain. However, the gender roles that were previously defined to expose men’s power and strong status and women’s love, affection and dependence are no longer applicable. Individuals are taught about their limitations and values according to their gender. Literature plays an important role in teaching these values. However, it is important to completely understand what gender is and how gender roles evolved with time. The literature of 16th century portrays an extremely different scenario than the literature of 18th century. The 16ht century literature was more associated with men’s power, abilities and aims often denoted by the renaissance spirit, whereas, the 18th century literature is more inclined towards the fallacies of the society of that period. Women were considered as creatures that spent most of their time on useless things. The materialistic approach of women of that time was

The Role of Project Manager Essay Example for Free

The Role of Project Manager Essay Nowadays, with the development of project management, project success has been defined clearly. A definition of project success from Lock is that if the project finish on time, within budget and in good quality, the project is considered as a successful project (Lock, 2007). However, our understanding about the role of project manager is unclear. Different people hold various viewpoints about it. According to Lewis, people have a vague understanding of what is the role of project manager, because a majority of project managers are promoted from other jobs such as engineers or technologists and so on (Lewis, 2007). Some individuals think that the role of the project manager is to command and control. Is it enough for a project manager who is as a â€Å"single point of responsibility† (Burke, 2007) to manager a project? Definitely, the answer is no. How much authority do project managers exactly have? Firstly, let us about the job of project managers and their authority. Being a project manager is a difficult task, because the responsibility of them is heavy, but they are just given small authority. Kerzner said that in typical organizations, it is a common phenomenon that project managers request permissions to control company resources from top management. Additionally, the relationship between project manager and line manager is more like a copartner relationship rather than a rank relationship. In some way, project manager services for the line manager, because line manager hold the uses rights of company resources. Project manager, therefore, have no capital to control and command line manager. In most cases, when some issues occur or some decisions are waiting for determining, project managers negotiate with line manager rather than control and command. (Kerzner, 2001, p. 9) From the position of project manager in organizations and the relationship between project manager and line manager, we can see that even thought as â€Å"single point of responsibility†, project manager has limited authority, which means â€Å"that the role of project manager is to command and control† is inadequate. Actually, Project managers do need to command and control. As I stated above, project manager is responsible for the project, which means that a project manager needs to control the project’ process for obtaining a successful completion of the project as well as to command the stakeholders to follow the right path to realize the project’ objective. But it is important to emphasize that â€Å"command and control†is a purpose, not a process. Just like Bull said that there is essential difference between a dictator and a leader, a dictator gives command to people for doing something, but a leader inspires people to let them want to do things. The role of project manager should be a leader, not a dictator (Bull, 2010). Lewis also thought that the biggest part of project manager’s job is dealing with people. Even though project manager has quite little authority, it is not zero (Lewis 2010). Therefore, for project managers, the biggest challenge should be how to your limited authority effectively. To optimize the use of the authority, project managers need to build their leadership. Instead of using your authority to build your leadership, project managers should use their people skill which involves personality, management skill and communication skill. (Lewis, 2007, p. 27) So, â€Å"command and control†is a purpose, not a process. Which means that project manager should be a leader, not a dictator. More important thing than â€Å"command and control† As Lewis said that project managers’ biggest part of job is to deal with people, so a role of project manager should be communication coordinator (Lewis, 2007). According to Jha, 90 percent of project managers’ working hours are occupied by communication time, so it is obvious that it is crucial for project managers to have a good communication skill (Jha, 2010). More importantly, a project manager’s communication skill strongly impact on the outcome of the project. Verma emphasized that during a project life cycle, communication problems should be paid close attention, because such communication problems may create conflicts, disagreement, and misunderstandings. Many projects’ failure is due to those communication problems. Therefore, it is a total disaster for a project which has a project manager with a poor communication skill. Effective communication can create good relationship, trust and motivation which can help project managers to obtain supports from different individuals in the project. From this standpoint, because of the importance of communication in the project environment, a project manager’ role should be identified as a communication coordinator which requires a good communication skill (Verma, 1996). Other role of project manager The job of project manager is not an easy one. It is not just simply to command and control. Just as Kerzner said in his book, Planning is a primary part of project managers’ job, a good project plan enables the whole project to operate perfectly. In order to do this, a project manager should have a good management skill which involves risk management, cost management, time management and quality management. However, perfect project plans are rare, because there are many uncertainties during a project life cycle (Kerzner 2001). In this point, the role of project manager should be a plan agency. Although project managers have no right to control the company resources, they must plan them in order to accomplish the ultimate success of the project. Conclusion As â€Å"single point of responsibility† (Burke, 2007), project managers shoulder heavy burdens. Project managers need to control the process of project and command the involved people such as functional employees for meeting the projects’ objective. However, the authority of project managers is quite limited, so in most cases, project managers need to ask for permissions from top management to control the resources, and consult with line mangers to make a decision. Because of a lack of authority, having a good communication skill is crucial for project managers. One the one hand, it can create good relationship between project managers and other stakeholders. On the other hand, it is a key for project managers to become a leader. Moreover, project managers’ job is not easy. Planning is a hard and important part of the job. As a result, some people think that â€Å"the role of manager is to control and command† is inappropriate.

Effects of Sedentary Lifestyle on Obesity

Effects of Sedentary Lifestyle on Obesity Introduction Currently, obesity and overweight is a main global health problem plaguing almost the whole planet. Studies show that in 2005 1.6 billion adults were overweight and 400 million adults were obese. As it is portrayed, obesity and overweight is a problem of the contemporary societies that cannot be confronted. According to a recent study of the World Health Organisation, it is predicted that there will be 2.3 billion overweight adults by 2015 in the world and more than 700 million of them will be obese. Also it is important to realise that obesity and overweigh are modern problems of the societies since statistics referring to these problems did not exist 60 years ago. Therefore, it is clear that obesity and overweight apart from genetic predisposition and psychological disorders might derive as well from the modern sedentary lifestyle that is highly affected by the recent technological development and from poor nutrition as there is an increase in convenience food. However in order to understand the extent and significance of the problem it is important to define and analyse overweight and obesity. Obesity can be defined as a medical condition in which body fat has accumulated to the extent that it has a negative effect on health. A healthy body requires a minimum amount of  fat  for the proper functioning of the  hormonal,  reproductive, and  immune  systems, as  thermal insulation, as  shock absorption  for sensitive areas, and as  energy  for future use. But the accumulation of too much storage fat can impair movement and flexibility, can alter the  appearance of the body and cause health problems. Obesity increases the likelihood of  various diseases like heart disease,  type 2 diabetes,  breathing difficulties during sleep (pulmonary diseases), hypertension, certain types of  cancer, and  osteoarthritis. In particular, cancer of the colon as well as prostate in men and cancer in breasts, ovaries and cervix in women have been found to be related to obesity. Furthermore, hypertension has been found to be related CHD and strokes. As a result, obesity has been found to reduce  life expectancy and be one of the leading  preventable causes of death  worldwide. Investigators have estimated that if everybody had the optimal body mass there would be 3 years added to life expectancy, 25 percent less coronary heart disease and 35 percent less congestive heart failure and brain infection. Overweight is generally defined as having more  body fat  than is optimally  healthy, without reaching the body fat value for obesity. The generally accepted view is that being overweight causes similar health problems to obesity, but to a minor degree. It is estimated that the risk of death increases by 20 to 40 percent among overweight people and that being overweight at age 40 reduces life expectancy by three years. Being overweight or obese has been identified also as a cause of  cancer. Psychological well-being is also at risk in the overweight individual due to social  discrimination. However, children under the age of eight are normally not affected. The prevalence of obesity and overweight is strongly related to age. The 16 to 24 years age group (for both men and women) is substantially less at risk of  becoming obese than older age groups. Those aged between 25 and 34 have the second lowest rates of obesity and overweight. Middle aged people are those who are in the most risky position of becoming obese or overweight. In order to further understand obesity and overweight it is important to analyse the methods used in order to classify and tell the degree to which a person is overweight or obese. The most popular method used is that of  the Body Mass index  (BMI), or  Quetelet index. The Body Mass index is a statistical measure of body weight based on a persons weight and height. Though it does not actually measure the  percentage of body fat, it is used to estimate a healthy  body weight  based on a persons height. Due to its ease of measurement and calculation, it is the most popular diagnostic tool to identify weight problems within a population, usually to classify adult underweight, overweight and obesity. Body Mass Index is found by dividing the body mass in kilograms by the square of height in meters. This technique can also act as a health since it appears to provide relative results concerning the degree of risk associated with overweight or obesity. Mortality and morbidity start increase at high rates at a BMI of more than 25. Therefore the desired levels of BMI are those below 25. Below there is a table of the BMI classification according to the World Health Organisation confirming what was previously stated. Classification BMI(kg/m2) Underweight

Camaro SS vs Mustang GT Essays -- Compare Contrast Comparison

Camaro SS vs Mustang GT Ask any avid Camaro or Mustang fan about the original ponycar era, and you're bound to feel their pain. They'll describe cars that lit the tires on fire, floor it and hang onto the wheel excitement. When people utter the words, "American Muscle Car," two distinctive cars come to mind. The Camaro SS and the Mustang GT. Both of these cars have been around for generations and loved by all types of people. It has been only recently that both cars have battled head to head so fiercely. You are either a hard core Chevy fan or a hardcore Ford fan, most everybody picks either Chevy or Ford. There are many similarities and differences in both of these cars. The Camaro SS has leaps and bounds of muscle car DNA. It's there in numerous ways: overhead valves, V-8, and a stick shift transmission to get you where you want to go, just like the Z28's and SS's of thirty years ago. No gizmo-actuated variable-valve timing, no overhead cams, and no independent rear suspension, just a 320 horsepower monster V-8. The SS turns 0-60 times in the low five second range with 0-100 approaching in the low thirteens. There has been little change in the SS's from last year to this. The addition of audio controls on the steering wheel, an optional 12-disc CD changer, new interior fabrics, and new alloy wheels (available on all Camaro's). The Mustang GT is also a great "American Muscle Car." The GT produces a low but above average 260 horsepower, this will you...

The Future of Education Essay -- Teaching Education Essays

The Future of Education In about thirty years, I will probably be sending off a child of my own to a university. There will be many changes in the way a public university will operate in three decades. These changes will be similar to the ones that occurred from the time my parents attended college to the time that I am now furthering my education at college. The same basic format of living on campus, going to classes, and partying will be followed, but getting the instruction and getting to college will go on in a different manner. The main areas of change that I foresee will be in the process of how students get to college, on-campus living, and the most, in use of technology. More and more students are now pursuing a post-high school education. This is going to be a continuing trend that will be made possible by increasing efforts from high schools, federal, state, and local governments, and the universities themselves. High schools will create more college preparatory curricula that will reach all students so that they will have the opportunities to apply and be accepted to a university. With an increased number of applicants, universities will have to build more residency halls, and create more classrooms and resources to accommodate the larger amounts of students. Universities will offer a wider scope of types of scholarships and financial aid to make sure they can reach every prospective student in need. The governments will also have a larger quantity of revenues that will be used for educational purposes including various kinds of grants, scholarships, and loans to meet all students’ needs. There will be larger push on the whole from the public to assist students further their education instead of goin... ...rking out of problems. Technology will never replace the university wholly either. There is an additional education to just academics and athletics that takes place on a college campus. Many lessons and experiences that are crucial to life are found in the university. These changes are the same that my parents are seeing now as they watch me attend the same university from which they graduated. I imagine similar changes will be seen by my children sixty years from now, when they possibly send off their own children to a public university. In general, public universities will always be in a campus setting, with old buildings and large classes, but the campus and classes will change in the same ways they have already been changing. Works Cited Hanck, J. Andrew. â€Å"Future of the University† Carroll, J. Ryan. â€Å"How My Children Will Get Their Education†

Race And Beauty in Toni Morrisons Novel The Bluest Eye Essay examples

Throughout Toni Morrison's novel The Bluest Eye, she captures, with vivid insight, the plight of a young African American girl and what she would be subjected to in a media contrived society that places its ideal of beauty on the e quintessential blue-eyed, blonde woman. The idea of what is beautiful has been stereotyped in the mass media since the beginning and creates a mental and emotional damage to self and soul. This oppression to the soul creates a socio-economic displacement causing a cycle of dysfunction and abuses. Morrison takes us through the agonizing story of just such a young girl, Pecola Breedlove, and her aching desire to have what is considered beautiful - blue eyes. Racial stereotypes of beauty contrived and nourished by the mass media contribute to the status at which young African American girls find themselves early on and throughout their lives. While the ideal of beauty is mass marketed the damage it does to society is devastating. By idealizing and pronouncing only one absolute standard of the "blonde and blue-eyed" as beautiful and good, it fosters the opposite and negative belief that young black girls would be defined as the opposite. For a young girl internalizing this it would be defined as the opposite. For a young girl internalizing this it would certainly develop a negative sense of self and worth. With black skin and brown eyes the young girl would find herself in a world where she could never find acceptance as someone physically beautiful and special. This stigma produces a feeling of absolute subservience and lesser purpose and worth creating a mindset of needlessness. A young African American girl would begin to feel invisible in these isolating conditions and create a world where esteem was non-existent. As noted by Gurleen Grewal: As Pecola demonstrates, this socially mandated charade of being something she is not (middle-class white girl) and of not being something one is (working-class black girl) makes one invisible, while the split mentality it entails approaches insanity (26). This belief that one is not worthy of a stereotype is completely devastating to the soul and eventual quality of life. The creation and belief in the mind of such a negative self-concept would produce a shame and anger oppressing the spirit of its true purpose by yieldi... ...era of an absent Shirley Temple contribute to Pecola's loss of insanity†¦" (22). The constant feeding of the media-contrived standard of beauty contributes heavily to the feelings of self a young black girl feels in society and these racial stereotypes nourished by the mass media creates a status at which young African American girls find themselves early on and throughout their lives. Works Cited Grewal, Gurleen. Circles of Sorrow, Lines of Struggle - The Novels of Toni Morrison. Baton Rouge: Louisiana State Press, 1998. Harris, Trudier. Fiction and Folklore: The Novels of Toni Morrison. New York: Chelsea House Publishers, 1990. Matus, Jill. Toni Morrison. Manchester: Manchester University Press, 1998. Mbalia, Dorothea Drummond. Toni Morrison's Developing Class Conscious. London: Associated University Presses, 1991. Miner, Madonne M. "Lady No Longer Sings the Blues: Rape, Madness, and Silence in The Bluest Eye" Toni Morrison. Ed. Harold Bloom. Chelsea House Publishers: New York, 1990. 85-99. Morrison, Toni. The Bluest Eye. New York: Hold, Rinehart and Winston, 1970. Rigney, Barbara Hill. The Voices of Toni Morrison. Columbis: Ohio State Press, 1991.

Sentences and Proposition

â€Å"Sentences, originally, is a term of grammar and linguistic. It's introduction into logic is a recent innovation and it still seems strange to many to find the word sentences where propositions might have been expected. â€Å"(Alonzo) Basically, propositions have been taken to be sentences that can be true or false but can never be both. This shows that sentences when they meet some conditions will become a proposition. One major distinction between sentences and propositions is that, a sentence cannot be a bearer of truth value while the proposition does so. This is because propositions have logical connections which enable us to deduce whether it is true or false. Sentences in the kinds of questions, exclamations and the like can not be taken as propositions. Example; What is your name? We can not tell whether this is a true or false sentence. A sentence(proposition) will convey truth when it expresses a proposition, that is, when a sentence has a reference and it is meaningful. The presence of the reference in a proposition will enable us to connect it with our ideas or beliefs outside our mind in order to ascertain their truth value. This differ from a sentence which may not have a reference , example, keep quiet! In a proposition like, PHIL 402 students went to Cape Coast last thursday,it is clear what the reference is and with the meaning of the proposition, you can tell whether it is a true assertion or a false one. Thus, propositions and sentences, they have been used interchangeably, but for the philosophers, they are different terms referring to different things. Simply, a sentence that has a reference and is meaningful expresses a proposition. REFERENCE: Alonzo Church(1956) â€Å"Propositions and Sentences† The Problem of Universals, Indiana: University of Notre Dame Press.

Plastic bags Essay

Plastic can be defined as: any group of synthetic or natural organic materials that may be shaped when soft, which will later harden. Plastic has been around for more than 150 years. In 1839 Charles Goodyear accidently discovered the process of vulcanization, the process of making rubber more durable, which evolved into the creation of plastics later on. In 1846, Swiss chemist Charles Schonbein discovered how to produce the plastic polymer known as celluloid. In 1909, chemist Leo Baekeland created Bakelite, the first true synthetic polymer that could be molded and shaped into a solid object. Due to the scientific discoveries of these men, one of the most used materials in the world to this day was created. In the United States plastic materials are used in both industrial and commercial life. It is a material that is largely integrated into today’s common lifestyle, and can be used in many product areas. The creation of plastic was scientifically ground breaking, however there are consequences to using this moldable material. New York is a city that generates a lot of revenue for the state. With many stores, businesses, and busy people the use of plastic materials is a luxury. Without even realizing it, the people of New York City use plastic materials more than they think they do. Such as, the early morning business man who commutes to Wall Street to go to work. He takes the subway within the city, using a metro card. He then sits on the plastic seats inside the train, then gets a coffee in a plastic cup at a nearby cafà ©. He goes into the office and then sits on his office chair which can be made up of plastic material. Since plastic materials are used frequently in our daily lives, I believe it should be banned as a good first step in reducing the use of plast ic materials. New Yorkers should strive to lessen the use of plastic by replacing plastic bags with other material alternatives, such as biodegradable or reusable bags. Plastic bags are very popular with both retailers and consumers because they are inexpensive, sturdy, lightweight, functional, and hygienic in means of carrying food as well as other goods. Even though they are modern conveniences that make our lives easier, they are responsible for causing pollution, killing wildlife, and using up the precious resources of the earth. Americans use up to a billion plastic bags per year. However, we do not realize the harm that plastic bags emit. For instance, plastic bags are among the items that are non-biodegradable. It can take up to thousands of years for plastic to decay  into small pieces. This is because decomposing bacteria cannot feed on plastic. Companies that produce plastic bags deplete Earth of its natural resources. Most common plastic bags are made from polyethylene. This material is made from crude oil and natural gas. These resources need to be conserved and the production of plastic bags does the opposite, thus lessening the already limited amount of natural resources. Plastic bags are difficult and costly to recycle and most of the time ends up on landfill sites where they take a long period of time to decay. They b reak down into toxic particles that contaminate the soil, they also impact the waterways by clogging up gutters and drains causing water and sewage to overflow and become the breeding grounds of germs and bacteria that cause diseases. It is also easy for plastic bags to enter the food chain when animals accidentally consume them. Plastic bags are amongst the top items of debris most often to be found along coastlines. Animals and sea creatures are hurt and killed by discarded plastic bags because they mistake plastic bags for food. Plastic clogs their intestines and leads to slow starvation. Others can become entangled in plastic bags and drown. These are all-important factors that have a profound effect on our environment and the organisms we share our planet with. We should not put our own selfish needs before the needs of everything around us, and the lives of future generations. Society’s involvement with plastic bags is harmful to humans and the environment. This can be looked at as a chain effect because eventually if one factor of an environment becomes greatly affected then it will affect many other factors, all leading up to catastrophic effects. Such as, if plastic bags are overused in the future, there is a chance of reduction of the fish and wildlife population. This can contribute to the v arious diets that humans have. Also, if plastic bags are continued to be overly manufactured and take up a lot of natural resources, it will take thousands of years for Earth to naturally replenish these natural resources. Thus, society will have a decrease in the use of natural gas. For example in New York, some city buses are run on natural gas. This is why plastic bag banning should be a public concern. If New York can reduce the amount of plastic material it uses, then why not? However, one might say that no one has the right to tell New Yorkers that they cannot use a plastic bag. There is a misconception about plastic bag ban regulations. Some feel that a plastic bag ban imposes on  individual rights. However, they do not take away individual rights. Instead, a plastic bag ban regulation ensures individual rights. Individual rights can be defined as the rights held by individual people. Being able to choose and have choices in certain situations fall under having individual rights. The plastic bag ban regulations ensure individual rights because a bag ban forces the retailer to give a choice. The laws prohibit retailers from giving you a plastic bag. By prohibiting retailers from giving away pla stic bags, society then must figure out another way to get their goods home. As an individual you can go buy all the plastic bags that you want. No law prohibits you from doing this. However, you will pay for those plastic bags. Society has been given plastic bags by the merchant when we purchase their goods. It has become a convenience. However, in reality, we have always paid for those bags. The merchant has to figure the cost of the bags into the stores budget. They add a few cents to the goods to pay for the bags. For example, if the cost of milk is $3.26 the retail merchant will increase the price by a couple of cents to pay for his profit for the plastic bags. The retail merchant has to pay a cost when they buy the plastic bags from the factories that produce them. In fact, one statistic says you pay around $50 per year for those â€Å"free† plastic bags. With a plastic bag ban, everyone has a choice. Without a ban, everyone pays. If you want a bag, then you pay for it. That is what makes it a choice. Dozens of countries and cities around the world, including 47 towns in California alone, have adopted laws for banning plastic bags. The factors that convinced them to ban the plastic bags were that cities must spend a lot of money to clean up the bags and the damages caused by them. This is money that would be better spent elsewhere. Also, plastic bags are a threat to the environment, polluting waterways and other natural areas and killing off animals. Many activists say that banning plastic bags will redirect funds to come up with alternatives to plastic. In San Jose, California, it costs about $1 million a year to repair recycling equipment jammed with plastic bags. San Francisco estimates that to clean up, and recycle landfill plastic bags costs 17 cents a bag, or approximately $8.5 million a year. A ban would save approximately $18 to $30 per person annually. Bans are often considered a government attack on private business. With plastic bags  it is a product that is naturally flawed. The bags are lightweight, aerodynamic, indestructible, and made specifically to be easily discarded. Hence the reason why they can easily be found floating in the streets. The universal plastic bag serves many purposes, but it is not irreplaceable. With a ban on disposable plastic bags, consumer demand will shift toward alternatives, such as biodegradable bags, this will lead to opportunities for entrepreneurs. Companies that manufacture reusable bags will continue to grow and expand their product lines, and will create environmentally friendly jobs. The sale of reusable bags will also generate sales tax income, unlike the disposable bags, which are given away. It is time New York City joins the banning of plastic bags, and uses its money on education, roads and firefighters and not cleaning up the plastic industry’s mess. Many people who feel strong about the banning of plastic bags are able to influence others and show them the harm that the innocent looking plastic bag produces. Special interest groups such as Ban the Bag, established in Portland, Oregon has such a powerful message for getting rid of plastic bags that it was able to make huge strides in the cutting down of plastic usage. These types of organizations give a positive outlook for advancement in the reduction of using plastic products. Not only do these interest groups bring awareness to people, they help influence certain debates persuading why plastic bags should be banned. They also bring success stories. In the United States, attempts by legislators to ban or restrict the use of plastic bags have been derailed several times in recent years by the lobbying efforts of the plastic manufacturers. But recently, as of October 15, 2011, the City of Portland has banned single-use plastic bags at major grocery outlets. A similar ban has gone into effect in cities such as San Francisco and Washington, D.C. In Washington D.C., as of January of 2010 a five-cent fee went into effect, the result was seen in only five months with a 60 percent reduction in plastic bag litter in the Anacostia River. The more people know about the effects of plastic bags through interest groups the faster we can get New York City to ban them, and add New York City to the list of success stories for banning plastic bags. Plastics are one of the world’s most commonly used materials. Everyone has seen, touched, smelled, and used plastics. It is so commonly used that many don’t think about what life would be like without plastics. Since plastic is so heavily produced it makes sense to reduce the production of it. New York has to take the first step for the benefit of people, animals, the environment and the future and ban plastic bags.

Fred Stern & Company, Inc.

Fred Stern & Company, Inc. was a rubber importer based out of New York City during the 1920s. This capital-intensive business was in high demand for numerous industries at the time. As such, Fred Stern & Co. relied heavily on lenders to finance its daily operations. In 1924, Fred Stern & Co. approached a finance company named Ultramares Corporation for a loan of $100,000. Before accepting the terms, Ultramares Corp. requested an audited balance sheet to serve as support for the loan.A well-respected accounting firm named Touche, Niven & Co.  had provided assurance for their statement a few months earlier, which allowed the deal to go through. The following year, in January 1925, Fred Stern & Co. filed for bankruptcy and Ultramares Corporation found itself suing Touche, Niven & Co. for fraud & negligence to recover $165,000 lost in the agreement. When reviewing the case thoroughly, there are various red flags, overlooked by Touche Niven that should have been clear indicators of frau dulent reporting by Fred Stern Co. Firstly, when commencing the audit in February, Touches’ auditor Siess had to complete the general ledger & trial balance himself.It had not been posted since the prior April. This resulted in him reviewing some of his own work. Following this event, Stern’s accountant booked an additional entry debiting receivables and crediting sales in the amount of $700,000, more than doubling the accounts receivables account. As an explanation, he claimed that the entry represented December sales omitted from the accounting records. Additionally, while auditing inventory, Touches’ auditor discovered several errors, which caused the inventory record to be overstated by more than $300,000, an overstatement of 90%.Also, while auditing payables, more errors appeared and the auditor discovered that the company had improperly pledged the same assets as collateral for several bank loans. We should also consider the absence of a strong regulatory system at the time as well as the old acquaintance and good relationship between the firm and the client as red flags, which may have led the auditing firm to under-evaluate the risks of the audit. This case led to a long legal battle between the defendant Touche Niven & Co. , and the plaintiff Ultramares Corporation.In the first ruling, the jury found the audit to be negligent but not fraudulent; however, the judge set this finding aside based on the doctrine of privity, which protects auditors from third party suits. Essentially, this ruling states that in common law, only parties of the contract or relationship in place should be allowed to sue and claim damages. Other parties that used the information in the audit report to make decisions did not have an explicit contractual agreement with the auditors. Therefore, a third party could not sue the auditor for damages if the audit report was misleading and caused the third party to lose money.The SEC of 1933 did not hold auditors l egally responsible to these third parties. As we can see, auditing rules have changed quite substantially from the 1920s to today. Following this ruling, the plaintiff appealed the ruling where an intermediate appellate court reinstated the negligence verdict stating that by offering an unqualified report, Touche Niven & Co. had an obligation to Ultramares since they relied on this information to base their decision of lending money to Fred Stern & Co. Finally, Touche Niven appealed the ruling which as a result brought the case to the New York Court of Appeals where a final decision was established.In a unanimous decision, the court, led by Judge Benjamin Cardozo ruled the defendant not guilty based on the same conclusion from the first ruling. He stated that the law should not admit â€Å"to a liability in an indeterminate amount for an indeterminate time to an indeterminate class. † He believed that Touche, Niven was not guilty to third parties because its relationship was with Fred Stern & Co. period. It is important to mention that judge Cardozo went on to criticize the accounting firm for its audit of the Fred Stern Co.financials and that had they sued on basis of gross negligence, they would have been successful. Distinction being the fact that blindly giving assent is as bad as committing fraud. To reiterate, the difference between negligence (which they sued for) itself and gross negligence is in fact a relationship that exist between the parties in dealing. This case established that an auditor could be sued by a primary beneficiary for damages from negligence. A primary beneficiary is a party that has a direct benefit from the audit.Non-privity parties could also sue for gross negligence. This increased the auditor’s legal exposure to third parties. The SEC of 1934 reflected these changes and many others; one significant change was that auditor’s had a much higher litigation risk due to their new responsibility to third parties. The audit report in the 1920’s was very basic. The audit report was titled the â€Å"Certificate of Auditors† and said that the auditors had examined only the balance sheet accounts and these accounts were in line with the explanations and information given to the auditors.It then said that the statement presented a true and correct view of the financial condition of the company. This is very different from the audit report used today. Today, the audit report is much more detailed to help auditors avoid liability. Instead of simply examining the balance sheet, now we audited the balance sheet, income statement, statement of retained earnings and cash flows. Beyond just simply stating that the accounts are in line with the explanations and information received, auditors state that we conduct the audit in line with Generally Accepted Auditing Standards and explain what this means.In the 1920’s, where the audit report would have said that the statements present a t rue and correct view of the financial condition of the company, the report now state that the statements present fairly, in all material respects the financial position of the company, and that the operations and cash flows are in line with Generally Accepted Accounting Principles. Many changes in the auditing profession have required these changes to avoid confusion from financial statement users.The decision of extending the liability of auditors to third parties had impacts on all parties involved in an audit (accounting firms, audit clients and third-party financial statement users). The question of whether the auditors are responsible for â€Å"socializing investment losses† became important. â€Å"Socializing investment losses and privatizing profits† can be defined as † how businesses and individuals can successfully benefit from any and all profits related to their line of business, but avoid losses by having those losses paid for by society.Privatizing p rofits and socializing losses suggests that when large losses occur for speculators or businesses, they are able to successfully lobby government for aide rather than face the consequences of said losses. â€Å"1 In other words, when losses are occurred by the investors or creditors of an audit client, the auditors would be as liable to them as the audit client itself to compensate for the losses occurred due to misrepresentations on the financial statements or in case of fraud. This is basically what extending the liability of auditors did.The changes in the SEC of 1934 and the new laws that arrived after that, forced certain changes to the way the auditors had to approach their work. It is now their responsibility to ensure that the work being done is enough to provide a high level of assurance to all the users of financial statements. This means ensuring that they do their due diligence, in case that there is misrepresentations in the financial statements audited or fraud and th at they are being sued for gross negligence. The auditors would have to prove that they did the work necessary to provide that high level of assurance.The auditors would also have to be more careful when choosing their audit clients as they cannot chose anyone they are already doing consulting for (remain independent). However, the fact that the consulting firms and auditing firms are now separate for the same client eliminates the â€Å"lowballing† of audit fees. The change to the liability of auditors also impacted the audit clients because they are no longer the only one responsible in case of misrepresentations if the financial statements. However, since the auditing firms no longer â€Å"lowball† their fees, the clients will now have to pay more for the same audit.The change also impacted the third-party financial statement users. They now have more peace of mind when it comes to the information they are reading since they know the auditors know that they have to keep them in mind when doing their audit. This fact is enforced by the idea that the third-parties now have insurance from the auditors that if any misrepresentations occur in the financial statements that incurred losses for the investors or creditors of the audit client, they can now recover some (or all) of it by suing the auditors for gross negligence.The decision of extending the liability of auditors to third-parties was made by courts. This brought up the question: Who should have the authority to chose who should socialize the investment losses? Since the accounting profession is supposed to be self-governing, this question is valid. The Canadian Institute of Chartered Accountants (CICA) is the association responsible of their members when they break the code of conduct in Canada. It hands penalties to the members but also sets guidelines as to what is ethically expected of them. However, they do not have the authority to serve as a court because they are not considered impa rtial.An argument can be made to say that the government should protect the investments. The government can do such a thing by developing laws that will help the courts make their decisions. An example of the government making a law to help determine who is responsible in case of fraud would be Bill C198 (the equivalent of Sarbanes-Oxley for Canada). Since it is the courts' duty to â€Å"uphold the rule of law (†¦) and enforce laws in a fair and rational manner†2, it is their responsibilities as impartial party to determine who is responsible for the losses occurred in cases of fraud.When conducting an audit, auditors must ensure always ensure that any and all information influencing third party user’s decisions is included in the financial statements and/or attached notes. To ensure this, the auditor must determine these users. Knowing and understanding the third party users will inform the auditor of management’s desired results and will therefore enable the auditor to conduct the audit more efficiently.For example, a company who is looking to secure new loans will want to minimize the current debt on their balance sheet as well as show a high working capital ratio to ensure their creditors will loan them the desired financing. Contrary to this example would be companies entering the stock market. With the launch of an IPO, companies want to show profitable results as well as increasing growth to ensure a high stock price. This is especially true for companies whose loans are secured by their stock (i. e. Enron with its stock trigger).This stage of the audit planning must be completed/updated every year since management’s goals may vary from year to year. The auditor will then use management’s biases to organize the audit. More experienced auditors will work on the â€Å"riskier† accounts, whereas newer employees will work on the â€Å"less risky† accounts; thus explaining why the junior accountant will b e responsible for auditing the cash section while the senior auditor might work on deferred revenues for a company receiving all of its revenues through exterior funding.Knowing and understanding the third parties’ needs will ensure a more efficient audit. However, even with all improvements made to the accounting world, cases like these still happen today. In a recent case involving a very reputable accounting firm, Ernst & Young, audited fraudulent financial statements of Sino-Forest made their way to the public. Evidently, this led to many losses, specifically for Sino-Forest’s shareholders who investment decision was based on the company’s financial statements.During their audit, Ernst & Young failed to discover that management â€Å"materially overstated the size and value of its forestry assets†. 3 Ernst & Young had to pay a $117M settlement of a shareholder class-action lawsuit. 4 Due to cases like these, changes are continuingly made to auditing s tandards to adopt when new issues surface. The case brought up a possible change: the inclusion of the third party users in the audit report. Evidently, clients would be resistant to this change as it would limit their options.If a client discovers later on in the year a shortage of cash but did not mention a creditor in the audit report, creditors might not want to finance their activities solely on that basis. Furthermore, due to the importance and the quantity of users relying on the financial statements, enumerating all of them in the audit report would be impractical and unnecessary. Auditors need to remain diligent when conducting their work and limiting their responsibilities’ to a specific number of individuals would not benefit the public.We would not want another case like this one to enable an auditor to conduct a negligent audit without suffering the necessary repercussions. In conclusion, the accounting world is an ever evolving practice. New rules and regulation s are approved every year when loopholes are discovered and abused. The accounting profession has surely matured since the 1920s. Who knows what other changes will be made in the future. Maybe auditors will need to disclose a summary of all unadjusted misstatements or even need to create a different audit report for every different user.

Conflict Resolution Essay

As a manager, I think the best strategy for relaying the company’s decision to downsize would be by oral communication having a formal meeting with the whole team. I believe this is the best method because it keeps morale up and structure within the business. The team will appreciate honesty, and while they still have some concerns, they feel confident that you have their backs – even if things do not work out. (Breaking the News). The lines of communications between upper management and employees become open so each part has time to explain their side and also answer any questions. In a managerial position, it is difficult to explain to employees that the company is thinking about downsizing. In reference to the story #2 Breaking the News A â€Å"Tell Your Team About Downsizing† Adventure the company told management that downsizing was going to happen across the business affecting 100 employees. Employees affected by the downsizing are most of the sandwich devel opment department and brine recycling & traditional print marketing department. The online marketing teams will not be affected , and no more downsizing will occur the rest of the year. Management should hold a face to face meeting with all employees. The best way to handle gossip is by avoiding small talk, management should clearly explain the current situation without being too dramatic and be prepared to answer questions. Avoid beating around the bush. It is extremely important to explain details to all employee. Work place gossip can cause a great deal of harm to an organization. There are several ways in which gossip can hurt a business. The ways are listed as follows: Lost productivity and wasted time, morale and trust can no longer exist, increased anxiety among employees as rumors circulate without any clear information as to what is fact and what is not, divisiveness tends to grow among employees as people may take a side, and employees feelings and reputations are hurt, sometimes causing severe damage. Address the online marketing team who will not be affected by the downsizing by hold a face to face oral meeting as well. Management that the company is trying to make the business more efficient as we become more profitable and that is why the downsizing is occurring. Be up front and  honest letting the team know that they are not being affected. This approach reassures to the team that management has their back and really cares about them. It also calms office rumors and puts everyone on the â€Å"same page†. A personal work experience similar to the scenario in Story #2 Breaking the News A â€Å"Tell Your Team About Downsizing† Adventure would be when I sold cars for a small family owned car lot in Houston who laid me off without notice. I had been hearing rumors that the company was not making a lot of money, but I brushed it to the side. My sales team received our pay checks for the week and went to our respective banks and found out they were all declined. I went back to the car lot to tell the owner that all the payroll checks were declined , and he said, â€Å"We should go to hi s bank to cash them†. Two weeks later we were all laid off , and the car lot was eventually closed. If I were the owner of the car dealership I would have been up front and honest with the employees letting them know that the business was just opening , and that decisions were being made to build profit and sell cars. I believe the owner had an opportunity when the payroll checks were declined to tell his employees details of the business.

Public Sector Accounting Essay Example | Topics and Well Written Essays - 750 words

Public Sector Accounting - Essay Example The financial information is presents the comparative past informations and budgets expectation for future years in available form hence a foundation for budgeting. The ability to separately present the financial information of donor and those of the municipality enhances the decision making of those who provide funds to review the operations involved and how their funds were utilized thereby providing them with better information for decision making. Those charged with governance of Yorba Linda are not only responsible for the inflow and outflow of cash, but also the resources and obligations to which they are in charge of. In accrual accounting, the information obtained provides a better measure for evaluating performance as it enables those charged with governance to evaluate their performance of service against the full costs of providing such services. This improves accountability as compared to fund accounting in which those charge with governance are only accountable to those which the government requires. For example, assets administered by the municipal on behalf of the central government may not appear in the federal accounts. Yorba Linda municipality has significant assets and liabilities under which they manage and through accrual accounting which requires disclosure of material financial information which enhances fiscal transparency and accountability (JONES, 2011). Compared to fund accounting that segregates the funds into different categories, accrual accounting requires full financial statements that are interrelated to one another. This provides an integrated view of the municipality and provides better information for decision making. Accrual accounting will include information of non-cash transactions of the municipality such as creation and settlement of liabilities including payments due thus show the true

Requirements for Admissible Statements Analysis Case Study

Requirements for Admissible Statements Analysis - Case Study Example On arresting, Escobedo was not warned of his Fifth Amendment Right according to which he had the right to remain silent. On reaching the police station, the arrested repeatedly asked to consult his lawyer but was denied. Even when his attorney arrived at the station, he was not allowed to see or speak his client. His lawyer was told by a police officer that he would be allowed to talk to him once they were done with him. Escobedo was told by a police officer that he and his sister would be released if he submitted to DiGerlando's statement. After hearing this, Escobedo did as he was told and on the basis of his statement he was tried in the court and found guilty of murder. His appeal was rejected by the Supreme Court of Illinois, and Escobedo then petitioned the U.S. Supreme Court for review of his conviction. In 1982, Oreste Fulminante's 11-year-old stepdaughter was reported missing by him. After two days of the report, her body was found in Arizona. She had been shot twice in the head. After some tine, Fulminante was arrested for an unrelated crime. While his stay at the prison, Fulminante met a fellow inmate, Anthony Sarivola, who was also a secret informant for the Federal Bureau of Investigation. O hearing about the murder of his step daughter, Sarivola asked Fulminate about what had happened. But Fulminate did nit give any statement. Sarivola then offered Fulminante protection from "tough treatment" or in other words, torture in prison, in exchange for a confession to the murder of Fulminante's stepdaughter. Fulminante agreed to this and confessed that he had murdered his step daughter. Sarivola passed this information to the Federal Bureau of Investigation. As a result of which, Fulminante was charged with first degree murder of her step daughter, and his confession to Sarivola was used against him at trial (Anonymous, 2009). Fulminante's motion of coerced confession was denied by the trial court and was convicted and sentenced to death. He appealed to the Arizona Supreme Court, where he stated that he was in danger of violence in the prison, had he not confessed murdering his step daughter. The Court held that the confession was indeed coerced and reasoned that a harmless error analysis was inappropriate in the case of forced confessions on the basis of the Fifth and the Fourteenth Amendments. The court ordered a new trial for Fulminante. Legal Requirements for Admissibility of Statements and their Applicability In order for a statement to be admissible in the court the Fifth, Sixth and the Fourteenth Amendment in the United States Constitution need to be fulfilled. The Fourteenth Amendment suggests Rights Guaranteed Privileges and Immunities of Citizenship, Due Process and Equal Protection. According to the Section 1 of this Amendment "All persons born or naturalized in the United States and subject to the jurisdiction thereof, are citizens of the United States and of the State wherein they reside. No State shall make or enforce any law which shall abridge the privileges or immunities of citizens of

Physical Privacy Essay Example | Topics and Well Written Essays - 500 words

Physical Privacy - Essay Example From this, it is worth noting that utilitarianism and deontology plays an integral role in the physical privacy right issues of employees in a workplace. Therefore, in order to clearly elaborate how the utilitarianism and deontology influences workers in a workplace, our discussion will be based on drug testing. Several concerns have been raised in regards to employees being given drug tests in their places. The main bone of contention arises with the question as to whether using such program would be socially desirable and ethically correct, or would it be an infringement on the employees’ privacy rights. Normally, the first argument that comes into play is the fact that administering drug tests to employees is related to the job functions, and secondly, the safety of other employees, the employer, as well as the general public (Verstraete, 2011). Several groups of individuals argue that employers violate the privacy rights of employees of when they request, collect or use personal information in a way that is not related to the existing relationship between the employer and the employees (Verstraete, 2011). Therefore, before employers subject its employees to a drug test, then they must prove the relevant need for the test. This is because subjecting employees to drug testing witho ut sound reasoning is subject to flouting federal and state laws. However, it is important for employers to understand that knowing drug usage of their employees is job-relevant information. This is attributed to the fact that a person using drugs can be a huge liability to the employer, themselves, co-workers, as well as the general public. Drug users normally have low productivity compared to the non-drug users (Verstraete, 2011). Additionally, drug users also have high work injuries compared to those who do not use drugs. This implies that the employer will incur high unnecessary costs. These costs can be

Gambling in Australia Essay Example | Topics and Well Written Essays - 750 words

Gambling in Australia - Essay Example This has impacted on families, government, the society and employee, due to the addiction provided by the gambling activities. To control the gambling activities in Australia, states have been passing legislations that are aimed at regulating the gaming activities. The Papua New Guinea in 2007 passed one of these resolutions aimed at regulating land based and online gaming activities. This regulation was aimed at granting casino license to any gambling service provider based in Australia or foreign (Diaconu, 2010). The Vanuatu parliament had enacted such regulations in 2000, seeking to limit the players’ age limit and controlling the gaming activities through strict control of the gambling criteria. The problem of alcohol intake and smoking has been that as passive gaming increases, the rate at which the gamers smoke and take alcohol drastically increase. The drug addiction has led the Australian Gaming Council to undertake initiatives of sensitizing the gamers concerning resp onsible gaming activities (Australian Gaming Council, 2008). According to Fabianson (2010), the gambling activities and the alcohol related intake in passive gaming have been on the rise in low level education class of people, with males dominating the gaming activities. ... The Australian National Drugs Strategy, ANDS argues that gambling has resulted to increased rates of social problems. Gambling as the ANDS elaborates affects a larger population than the individual and pathological gambling is listed as an impulsive control disorder. The disorders are driven by the arousal, pleasure and gratification. The ANDS report elaborates that recurrent gambling behavior that leads to addiction results to significant disruptions in family, personal, vocational, social lives. The compulsive behavior has resulted to job losses as employees are addicted, and they have to take the gaming activity to fulfill the string desired in gambling addiction. This is aggravated by the heavy drugs intake that results from the passive gaming activities, and has exposed many gamers to health risks (Diaconu, 2010). The Australian gambling sector has however been instrumental to the economy of the country despite the social impact it has created. It is estimated that in 2001-2002 Australians gambled away AUD 13.8 billion (Clark, Cho & Hoyler, 2010). The gambling industry created more than 9000 new jobs in three years from 2001, and as Fabiasnson (2010) argues, gambling has been a good source of income to the government through heavy taxation, and other levies that result from gaming activities. Gambling clubs as Fabianson further elaborates have been involved in many communal based projects in initiating developments in many parts of Australian communities, as a requirement to channel part of their proceed to the public good. The gaming activities have been instrumental in the economy and development as a source of income to the governments in Australia. Despite the positive side of

Ethical Decisions in Leadership Class Essay Example | Topics and Well Written Essays - 1500 words

Ethical Decisions in Leadership Class - Essay Example The essential problem is developing a decision that ethically considers the candidate's qualifications and soundly determines which candidate to promote based on these ethical considerations. Liz: Liz is African American. She is 34. She is divorced and has one child. She graduated in the lower half of her college class at Northwest State. She has been in the industry eight years and the company four years. Her performance ratings are mediocre. Employee reviews indicate she has had difficulty in staff management. Her energy level has been indicated to be high. Roy: Roy is white. He is 57. He is married with three children. He graduated in the top half of his class from a private university. He has been in the industry thirty years and with the company for twenty years. He has mediocre performance ratings. He has produced many of the top sales performers in the past. His energy level has been indicated to be average-low. Quang Yeh: Quang is 27. She is Asian. She is single with no children. She graduated in the top 3 percent of her class at State University. She has been with the company for three years. The last area she managed showed record increases, however, she lost a few older accounts. Her references indicate that she is intense and nothing will stop her from reaching her goals. They also indicated that she often puts in 60 hour work weeks and that her management style is meticulous. In ‘How to Make Unethical Decisions’ (Article 7) Sikula and Sikula discuss facts that should be considered relevant when determining employee promotion and hiring. They argue that appropriate subjects include education performance, learned knowledge, past experience, and pooled judgment. Following these standards, it’s clear that Quang’s excellent college performance and her proximity to attending college indicate she excels above the other candidates in this category. When considering learned knowledge and past experience one  must note that Roy has over thirty years experience in the industry and twenty of those with the company; however, Quang has demonstrated outstanding results in her past output.

Increae productivity and safety at night shift Research Paper

Increae productivity and safety at night shift - Research Paper Example Running head: INCREASE PRODUCTIVITY AND SAFETY AT NIGHT SHIFT Increase productivity and safety at night shift [Name] [Course] [Professor’s name] [Date Contents Page No Abstract Acknowledgement 1. Introduction 12-14 2. Literature review 14-21 3. Methodology 21-25 4. Result 25- 54 5. Discussion 54-60 6. ... iew on general first aid 41 Figure:-32- Male worker’ view on night arrangement of first aid 42 Figure:-33- Female worker’ view on night arrangement Of first aid 42 Figure:-34-Medical interventions in emergencies 43 Figure:-35- percentage male (>2yrs) regarding Job security 44 Figure: 36- percentage female (>2yrs) regarding Job security 44 Figure: 37- percentage male (2yrs) workers 47 Figure: 42- Monthly remuneration of male (2yrs) satisfied with Remuneration 49 Figure: 47- percentage Male workers (2yrs) witnessing Job deprivation 51 Figure: 52- percentage male workers (

Engineering Managment Coursework Example | Topics and Well Written Essays - 1500 words - 1

Engineering Managment - Coursework Example The company has been operating in the market for almost 200 years. Despite economic crises that have affected the world from time to time, the company is still standing strong in the market. Moreover, the company has always also remained focused on its mission, objectives and strategies. The objectives of a company generally depend upon the business situations. Similarly, the business objectives of Cadbury have changed over the years according to the market situations. Cadbury has always relied on short term goals, rather than the long term objectives. However, their short term goals have changed on an average of 10 years. For example, the objective of the company during its initial years (1824-1850) was to open a Cadbury shop and increase its profitability. Their objective from 1850-1900 was to use new technology to increase the production. The company has been able to fulfil most of its objectives till now and the current objective of the company is to maintain the level it has already reached. The strategy of the company to achieve its goals is very much straight forward. The business strategy of the company is to tap new markets for its products and increase its profitability. Nevertheless, since most of the products of the company are sold all over the world, it has formulated a two-pronged growth strategy, which is dependent upon the cash flow of the company. In addition, the company is also looking forward to new channels of product distribution in order to increase sales. Since, 70 % of the total sales of the company come from impulse purchase that is why the company is also targeting restaurants, pubs and petrol stations to sell their products. Apart from the mission statements, strategies and objective the organizational culture of a company plays a crucial role in its success. In addition, the working practice and the areas which provide the company an

What is shadow banking Essay Example | Topics and Well Written Essays - 2750 words - 1

What is shadow banking - Essay Example services offered, explains the pros and cons and shows the connection between this new mode of banking and the traditional method (Poszars & manmohan, 2011). The main objective of this study is to explore the concept of shadow banking and show this, i just read your profile and i want to be your pal from Kenya he main underlying ideas behind it. The research focuses on the impacts of this banking and the role of shadow banks in modern contemporary living. It identifies the connection and the place of shadow banks in the future in relation to traditional forms of banks. Banking for several years has followed the traditional banking system which despite the various issues in management and operation has flourished in the industry. Proper lending modes, rates of interests and principles governing loans and investments have been major contests between the banking sectors, the government and the people. Some claim that the rates are high, while others fail to obtain enough amounts of funds for their needs. The government on the other side plays a big role in maintaining a balance in balance of payments which is influenced by the rates of exchange in banks. The introduction of shadow banks has led to a large controversy in the industry based on the foundation of their operations and at the same time offered solutions to the many issues regarding operations in the banking unit (Adrian & Shin, 2009). This is a network of financial institutions such as structured investment vehicles, hedge-funds, conduits, money-market funds, investment banks and non-bank financial institutions whose members are not subject to regulatory limits and laws. They facilitate credit creation in a global financial market whose banks are non-depository. These banks do not accept traditional bank deposits and their activities such as credit default swaps are not regulated. As a result most of the instruments are able to fetch higher market as well as credit and liquidity risks despite lacking

Engendering violence Essay Example for Free

Engendering violence Essay Violence could occur in various ways and in different levels. It may happen in the form of physical, sexual, verbal and psychological abuse, and could be inflicted by any individual, groups, institutions or nations. Whatever form of violence is inflicted, it could threaten the body of the violated person in the most complex way (Jarvis, â€Å"world of the body†). The society today is not new with the issue of violence. Every now and then, the media is consistently reporting events that are inhumane. Although violence could occur among different people, it has been well identified that the prevailing cases of violence are those that are gendered-based. Before one could fully identify gender-based violence, it is an imperative to clarify various definitions that are centered to the area being studied. It should be well understood that the usage of the words gender and sex are needed to be given identification in order to fully understand gender-based violence. In many cases the words gender and sex are used alternately; however there is a distinction between the two words. Sex is often referred to as the differences in the physical aspects of males and females while gender is known to be the roles of the males and females that are socially-prescribed. Such gender roles are acquired through the process of socialization (Ward, 2002 qtd in Benjamin and Murchinson 3). While the physical differences between male and female is persistently identified to be something that is easily distinguished and could be possessed in common, the gender roles are wide range and could be found in different aspects of an individual’s life and may apply in various aspects such as access to various resources, responsibilities that are public and private or even during the period of courtship. Although gender roles could be altered in the long run, it should be well understood that these gender roles reflect the position of men, women and children in the society (Benjamin and Murchinson 3-4). Based from these roles, gender-based violence could be identified as a form of violence that is done to an individual in accordance to the role he or she played within the society. Although such violence could also be directed among men, gender-based violence is prevalent among women and girls. The violence inflicted to females intends to empower hierarchies and strengthen gender inequalities (Benjamin and Murchinson 4). The term gender-based violence is now taking a new context where in it tends to examine and deeply understand the violence against women and discusses the role of gender in inflicting the violence. The power of gender relations always place women in a more disadvantaged position compared to their male counterparts. Gender-based violence place women at a level where they have less access to resources, information, decision making, benefits and have lesser hold on their rights. Aside from these, gender-based violence are also closely related to violence against women and girls because of the involvement of the idea that women are the subordinate gender in the society (UNIFEM 2-3). In various nations, women and girls are victims of myriads of forms of violence. Most of the cases of violence were not done randomly. The victims became the targets of the perpetrators because of the reason that they are females. Among the many forms of violence, sexual violence specifically rape is the most commonly inflicted among women. All sexual assaults are done out of aggression, despite of the gender and age of the victim. The primary motivation of the assailant to carry out rape is not centered towards satisfying a sexual desire or an issue of sexual deprivation from the past rather the perpetrator inflicts rape in order to express their power over somebody (Groth qtd in New York City Alliance against sexual assault, â€Å"Factsheets†). In most cases of female rape the act of violence was predominantly done by males who all come from socio-economic classes, racial or other ethnic groups. All through out the world, rape is often directed towards women because of their gender, regardless of their age, ethnicity or political affiliation (UNIFEM, â€Å"violence†). In the United States alone, it was reported that a woman is raped every two minutes. Just in 1995, the number of women who were raped or sexually assaulted reached over 354,670. The risk factors for initiating rape were accounted for early sexual experience, stereotyping which include the negative attitudes of males toward females, consumption of alcohol and the acceptance of rape myths (â€Å"American rape statistics†). In addition, during war and civil conflicts gender-based violence such as rape and sexual abuse were done in order to attack the morale of the enemy including men and women. For others gender-based violence was also conducted as â€Å"spoils of war. † (Benjamin and Murchinson 5) During the 1994 Rwandan genocide, sexual violence, especially rape was directed or encouraged by the Hutu Militia groups in order to strengthen their goal of destroying the whole Tsutsi clan. At this point in time, the violence was directed towards the Tsutsi women due to their gender and ethnicity. Furthermore, the sexuality of the Tsutsi women was also regarded by the Hutu’s, who were the genocide perpetrators, as a medium that could be used by the Tsutsi community to infiltrate the community of the Hutus. Because of this reason, the propaganda of sexually violating the Tsutsi women became prevalent in order to dehumanize and subjugate the Tsusti community as a whole. Aside from the Tsutsi women other Hutu women were also targeted for rape by their own tribesmen because they were associated with Tsutsi men who are considered as an opposition (Norwojee, â€Å"Shattered lives†). During the conflict in Bosnia-Hercegovina, Muslim women were raped and sexually abused as a part of the so-called â€Å"ethnic cleansing† for the establishment of the Greater Serbia, which is said to be ethically pure. On the basis of investigations, it was estimated that over 20,000 women became the victims of rape and sexual abuse. It was also documented that the rape was directed among the women in order to impose humiliation among the victims, their families and the community where they belong (WomenAid International, â€Å"EC investigative mission†). Much has been written about the prevalence of rape and rape reporting among females. However, it was stated earlier in the study that gender-based violence could also occur among males. In the case of rape, males are often disregarded about the issue because of the social context that males are the initiators of the sexual act, or if not they are considered as the dominating gender and that the women should be take the submissive role (Gagnon and Simon, 1973; Schneider Gould, 1987 qtd in Duncan and William, â€Å"Gender role,† 1). Despite this traditional sexual script, male rape is also very much similar to female rape. The most common perpetrators of male rape are also males, yet on a larger scale, the involvement of female as accomplices or perpetrators were also reported. In 2002, it was documented that out of eight rape victims, one of those involves a male (RAINN, 2003 qtd in Stanford’s men against violent group, â€Å"male rape†). More often than not, male rape is one of the many violence issues that are least discussed in the society. This is because such issue is often interpreted as an extension of the life in prison and is often regarded as a part of the homosexual subculture (Kaufman et al. , 1980 qtd in Pino and Meier, 1). However, what people do not recognize is the fact that male rape survivors include not only homosexuals but also heterosexuals, teenagers, homosexuals and children. Case research even suggested that males also experience the same reactions felt by females. Alongside with the feelings of depression, anger, self-blame, guilt, sexual dysfunctions, vulnerability and emotional distancing, male rape victims also have to endure unsympathetic attitudes from people even their friends, family and acquaintances (Brochman, 1991 qtd in New York City alliance against sexual assault, â€Å"Factsheets†). Likewise, it was also reported that males are more likely to become victims of multiple aggressors, yet the assailants could inflict sustained physical trauma and male victims could be held as captives for a longer period of time compared to their female counterparts (Kaufman et al. , 1980 qtd in Pino and Meier, 1).