Monday, December 30, 2019

Coral Reef Bleaching A Serious Problem That Should Be...

Argumentative Paper Coral reef bleaching is a serious problem that should be addressed immediately. Coral reef bleaching is an issue because of the damage done to the coral, and the damage done to the ecosystem associated with coral reefs. Some proposed solutions are that more areas of coral reefs should be protected, and sunscreens should be banned in and near the reefs. Coral reefs are living structures comprised of the exoskeletons of a marine organism known as polyps. Polyps are animals that have a symbiotic relationship with algae that lives inside the polyps and provides the coral with energy through photosynthesis, which is the process of turning light into energy, and the coral provides a safe place for the algae to reside in. Bleaching in corals occurs when environmental stressors cause the coral to eject the algae from itself, causing the coral to lose its pigment and its main way of producing energy (Kenneth et al. 540). It is estimated that 30% of coral reefs around the world have been damaged or destroyed by bleaching, and about 60% of the world’s coral reefs are at risk from bleaching (LÃ ¶nnstedt et al 1178-1185). Environmental stressors are some of the reasons that corals bleach. Some of these environmental stressors include rises in water temperature around coral reefs and increased ultraviolet light. Some unnatural stressors are manmade chemicals that have made their way into the ocean environment (McClanahan, Weil, and Maina 1804-1816). Another possible

Sunday, December 22, 2019

My Personal Learning Experience For A Student And Writer

There are multiple learning outcomes but the one that was the most significant in my personal learning experience for this course would be the â€Å"Writing Process.† In our class syllabus, the Writing Process is defined as a â€Å"recursive process that includes brainstorming, planning, drafting, revising, editing, proofreading, and reflecting.† I think as a student and writer, we all have our own interpretation of the process and we make it our own. For me, the writing process differs from unit to unit because each unit requires a different way of approaching the subject. The argument essay, assigned during the semester, took more time to write than the other units assigned to us. It was more engaging to me because it was a challenge and the subject was something I had never written about before. My research argument essay, â€Å"A Growing Trend in Cyberbullying and How It Could End,† was the most significant in my progress towards my learning outcome beca use this paper was one of the first instances that I went through the writing process, thoroughly. It took more dedication to complete the writing units and requirements of this class, but I can say that I am leaving with great knowledge to help me progress through my next few years at the university and beyond. I am picky when it comes to writing and I have worked on that during this course. I know that I will have to write all different types of essays throughout my college years. The other units were where I struggled the mostShow MoreRelatedEnglish As A Second Language Essay1497 Words   |  6 PagesLearning Academic English as a Second Language When I started searching about topics that are related to Academic English I came up with the features of Academic English but this was a general topic so I looked for other topics. I searched on google about other topics, such as the importance of Academic English. I noticed a website that is about the importance of Academic English for non-native speakers. That really interested me because it is a personal topic since English is my second languageRead MoreThe Professional Journal : Theory Into Practice1663 Words   |  7 Pagescomprehension and a new way to teach comprehension to diverse students to help them truly learn and grasp comprehension when reading. As I hope to become a leader, it is beneficial to learn about different curriculum developments and research the effects of the changes in different curriculums. I chose this article, because since I am a first grade teacher and I teach comprehension, I thought this may be helpful to me as an educator, as I could compare my cu rriculum of teaching comprehension to this article’sRead MoreThe English 101 Course1185 Words   |  5 PagesThe English 101 course has been instrumental in the improvement of various aspects of my writing. The course has been of significant aid in the comprehension of the English language. The learning of the different methods of writing has provided one with an opportunity to better understand the dynamics of different pieces of writing. The concepts that have been learnt in the course are important in the overall improvement of ones’ mastery of the English language. The ability to come up with accurateRead MoreEnglish 105 Composition And Challenging Critical Thinking Skills1152 Words   |  5 Pages English 105 Composition I familiarize students to the college-level writing process through the construction and revisions of a series of credible and impressive essays. It incorporates unique research skills and challenging critical thinking skills. English 105 is an introduction to different styles of writing and the importance writing has as a form of communication. Through disclosure to a variety of college level reading skills, the students will build critical reading skills, and will be ableRead MoreAcademic Writing : What Is It And How Successful A Writer Am I?1229 Words   |  5 PagesSuccessful a Writer Am I? When it comes to writing, many would say that there are two distinct â€Å"camps†: those who like to write, and those who do not. It is not unusual to find many members of the former group exploring this enjoyment through the domain of creative writing. Further, creative writing allows for a great deal of free reign. This field of writing allows the writer an all-access pass to self-expression. What is more, creative writing often affords the writer - and the writer, alone -Read MoreGraduation Speech : Learning, Rubrics And Research1144 Words   |  5 Pagesthey stretch so far and are opinionated topics. From my own personal experience, I do not really enjoy writing. I had teachers who made me write things like spelling words over and over. When the topic about research came up I instantly sighed because my first thought was that I was going to be assigned what to research. What fun is researching something if you don’t get to do it on something interesting? As I reflect back on my own experiences from grade school I remember using rubrics startingRead More1. Why Do You Want To Be A Writing Fellow, And What Will1239 Words   |  5 Pagespuzzling students; I would receive perfect grades on essays while failing math exams. My teachers just assumed I was a right-brained youngster. My papers and essays were the assignments I proudly tacked to the fridge while I stuffed my math projects into the back of my desk. The older I grew, the more apparent it became that I had a learning disorder -- not just a crooked skill set. As a teenager, I was finally diagnosed with an unusual form of dyslexia called numeric processing disorder. My conditionRead MoreWhat Made English Interesting to Me: A Reflection1020 Words   |  4 Pagesat Phoenix College and Arizona State University. He appears to have a lot of experience in teaching English. Professor John gives very detailed instruction and is helpful in respects to make sure the student understands the co ncepts of each section of material. He makes sure that students understand what is expected of them in each assignment and fully understands how to perform the task. Professor John is firm in learning the MLA formatting of essays and following the rules of the university. He gaveRead More My Philosophy of Education Essay767 Words   |  4 PagesMy Philosophy of Education My philosophy of education and my personal goals and theories about how students are empowered through their educational experience revolve around the student-centered, interactive approach to instruction and learning. My goal as an educator is to create a learner-focused environment that promotes the basic literacy skills - reading, writing, listening, speaking and thinking. Children are readers, writers, and thinkers who need language to question and understandRead MoreAssignment 1767 Words   |  4 Pageslanguage with an ESL student on content which is not familiar in their country of origin? My plan to discovering this answer is to find out if anybody from our class was born outside of American than ask how they learned a topic such as the American measurement system which not common outside of America. Q2) How could students acquired immersion in their learning if given the opportunity to pick what they want to write about through a student-controlled environment? Since the students have different perspectives

Saturday, December 14, 2019

Basic knowledge of Commercial Bank Free Essays

There is no guarantee in any credit market that lenders will be willing and able to accommodate every borrower. 3) The Length of Time for Which Funds are Needed Some funds sources may be difficult to access immediately such as commercial paper and long-term debt capital. 4) The Size of the Institution that Requires More Funds A denomination often exceeds the borrowing requirements of the smallest financial institutions. We will write a custom essay sample on Basic knowledge of Commercial Bank or any similar topic only for you Order Now 5) Regulations Limiting the Use of Alternative Funding Sources Federal and state regulations may limit the amount, frequency, and use of borrowed funds. Basel I represent a â€Å"one size fits all† approach to capital regulation. It failed to recognize that no two banks are alike in term of their risk profiles. Basel II sets up a yester in which capital requirements are more sensitive to risk and protect against more types of risk than has been true under Basel l. Basel II attempts to ensure that, consistently, low-risk assets require less capital than high-risk assets, whereas the reverse was often the case with Basel l. There are four new elements of Basel II: 1) Internal Risk Assessment 2) Operational Risk 3) Credit Risk Models 4) A Dual Set of Rules. 1) Character The loan officer must be convinced the customer has a well-defined purpose for requesting credit and a serious intention to repay. ) Capacity The loan officer must be sure the customer has the authority to request a loan and the legal standing to sign a binding loan agreement. 3) Cash The loan application centers should assess borrowing customers’ ability to generate enough cash to repay the loan. ) Collateral In assessing the collateral aspect of a loan request, the loan officer must ask whether the borrower possess adequate net worth or own enough quality assets to provide adequate support for the loan. 5) Conditions The loan officer and credit analyst must be aware of recent trend in the borrower’s nine of work or industry and how changing economic conditions might affect the loan. 6) Control The control element centers o n such questions as whether changes in law and regulation could adversely affect the borrower and whether the loan request meets the lender’s and the regulatory authorities’ standards for loan quality. The CAMELS is a system used by federal bank examiners for evaluating the overall condition of a bank based upon the adequacy of its capital, the quality of its asset portfolio, its management quality, the adequacy of its earnings, its liquidity and its sensitivity to market risk. Depository institutions whose overall CAMELS rating is toward the low, riskier end of the numerical scale-?an overall rating of 4 or 5-?tend to be examined more frequently than the highest-rated institutions, those with ratings of 1,2,or 3. ) Unusual or unexplained delays in receiving promised financial reports and payments or in communicating with bank personnel. 2) For business loans, any sudden change in methods used by the borrowing firm to account for depreciation, make pension plan contributions, value inventories, account for taxes, or recognize income. 3) For business loans, restructuring, outstanding debt or eliminating vividness, or experiencing a change in the customer’s credit rating. 4) A dverse changes in the price of a borrowing customer’s stock. ) Losses in one or more years, especially as measured by returns on the borrower’s assets (ROAR), or equity capital (ROE), or earnings before interest and taxes (BIT). 6) Adverse changes in the borrower’s capital structure (equity/debt ratio), liquidity (current ratio), or activity levels (e. G. , the ratio of sales to inventory). 7) Deviations of actual sales, cash flows, or income from those projected when the loan was requested. 8) Unexpected or unexplained changes in customer deposit balances. How to cite Basic knowledge of Commercial Bank, Papers Basic knowledge of Commercial Bank Free Essays There is no guarantee in any credit market that lenders will be willing and able to accommodate every borrower. 3) The Length of Time for Which Funds are Needed Some funds sources may be difficult to access immediately such as commercial paper and long-term debt capital. 4) The Size of the Institution that Requires More Funds A denomination often exceeds the borrowing requirements of the smallest financial institutions. We will write a custom essay sample on Basic knowledge of Commercial Bank or any similar topic only for you Order Now 5) Regulations Limiting the Use of Alternative Funding Sources Federal and state regulations may limit the amount, frequency, and use of borrowed funds. Basel I represent a â€Å"one size fits all† approach to capital regulation. It failed to recognize that no two banks are alike in term of their risk profiles. Basel II sets up a yester in which capital requirements are more sensitive to risk and protect against more types of risk than has been true under Basel l. Basel II attempts to ensure that, consistently, low-risk assets require less capital than high-risk assets, whereas the reverse was often the case with Basel l. There are four new elements of Basel II: 1) Internal Risk Assessment 2) Operational Risk 3) Credit Risk Models 4) A Dual Set of Rules. 1) Character The loan officer must be convinced the customer has a well-defined purpose for requesting credit and a serious intention to repay. ) Capacity The loan officer must be sure the customer has the authority to request a loan and the legal standing to sign a binding loan agreement. 3) Cash The loan application centers should assess borrowing customers’ ability to generate enough cash to repay the loan. ) Collateral In assessing the collateral aspect of a loan request, the loan officer must ask whether the borrower possess adequate net worth or own enough quality assets to provide adequate support for the loan. 5) Conditions The loan officer and credit analyst must be aware of recent trend in the borrower’s nine of work or industry and how changing economic conditions might affect the loan. 6) Control The control element centers o n such questions as whether changes in law and regulation could adversely affect the borrower and whether the loan request meets the lender’s and the regulatory authorities’ standards for loan quality. The CAMELS is a system used by federal bank examiners for evaluating the overall condition of a bank based upon the adequacy of its capital, the quality of its asset portfolio, its management quality, the adequacy of its earnings, its liquidity and its sensitivity to market risk. Depository institutions whose overall CAMELS rating is toward the low, riskier end of the numerical scale-?an overall rating of 4 or 5-?tend to be examined more frequently than the highest-rated institutions, those with ratings of 1,2,or 3. ) Unusual or unexplained delays in receiving promised financial reports and payments or in communicating with bank personnel. 2) For business loans, any sudden change in methods used by the borrowing firm to account for depreciation, make pension plan contributions, value inventories, account for taxes, or recognize income. 3) For business loans, restructuring, outstanding debt or eliminating vividness, or experiencing a change in the customer’s credit rating. 4) A dverse changes in the price of a borrowing customer’s stock. ) Losses in one or more years, especially as measured by returns on the borrower’s assets (ROAR), or equity capital (ROE), or earnings before interest and taxes (BIT). 6) Adverse changes in the borrower’s capital structure (equity/debt ratio), liquidity (current ratio), or activity levels (e. G. , the ratio of sales to inventory). 7) Deviations of actual sales, cash flows, or income from those projected when the loan was requested. 8) Unexpected or unexplained changes in customer deposit balances. How to cite Basic knowledge of Commercial Bank, Papers

Friday, December 6, 2019

Internal Audit Function Quality and Contribution †Free Samples

Question: Discuss about the Internal Audit Function Quality and Contribution. Answer: Introduction: The report is prepared to define the concepts of internal control system of organization and the extent of responsibility of management in handling such system. Importance of external auditor in the internal control system has also been demonstrated in the report. Report is prepared by referring to the case study on OLZ plc that is a manufacturing company. The weakness of internal control system of company and its possible impact on the financial records of company has also been explained in the report. Weakness of internal control system of company is explained in terms of likely impact on accounting figures and financial records. Later part of report discusses the recommendations for improving the purchase system procedures and control environment. Internal control system is the systematic measurement and procedures that is effected by management, directors and other personnel of organization for providing reasonable assurance of the objectives of organization in relation to financial reporting and operational effectiveness and efficiency. It can be said that it is a system that helps in providing reasonable assurance about three categories of objectives of organization namely operations effectiveness, financial reporting liability and compliance with applicable regulations and laws. Internal control systems of organization are preventive, corrective and detective. Preventive internal control systems are designed for keeping irregularities and efforts form occurrence in the first place (Alzeban and Sawan 2015). Corrective internal control systems are designed for correcting detected irregularities. On other hand, detective internal control system helps in detecting irregularities that might have occurred. The objectives of inte rnal control are desired conditions and gaols that minimizing the potential of unauthorized, waste, loss and occurrence of misappropriation. In order to form an effective control system, they must be in compliance and must be observable and measurable. The control objectives involve completeness, authorization, physical safeguard, accuracy, segregation of duties and handling of errors (Newton et al. 2015). Responsibility of management concerning internal control system: Management of organizations has the responsibility of maintaining the adequate internal control system by properly communicating the duties and expectations of staffs of control environment. The management can address some of the major areas of framework of internal control system. Moreover, they are responsible for system development to control and monitor risks. Management monitors the independent assurance functions. Operations, compliance and objectives of financial reporting are the responsibility of management and therefore providing reasonable assurance is internal control system adequacy (Boyle et al. 2015). Identification of risks along with maintaining, establishing and monitoring the system of internal control forms the management responsibility. Furthermore, the strategic direction of the obligations and agency in relation to the accountability such as implementation, operation and design of internal control system is an important area of concern of management. They need to be attentive and aware of risk management and other issues relating to internal control and documenting any risk and key areas. The given case study on OLC Plc depicts that the purchase order is generated by the employment of computer system that are automatically programmed for indication whenever there are minimum levels of inventory. The management of organization is responsible for pre determining the level of inventories. Purchasing director is involved in reviewing the purchasing order along with accounting for products previous price. Moreover, updating of inventory record system is done by computer input documents that are filed in the office of purchasing director. It can be seen from the analysis of case study that the filing of input document goes through proper documenting procedures that involves manager as well as accountants and clerks (Domingues et al. 2015). Some other officers that are involved in filing the documentation of invoice slips are office junior clerk and accountants clerks. Moreover, there is a proper procedures of all the transactions related to purchase. Therefore, it can be sa id that the internal control system of OLC Plc involves decision of management such as purchasing director at several levels. However, there exist some loopholes in the system of internal control relating to purchase order. It can be seen from the case study that the purchase order invoice is approved by office junior files until the end of week. It can be said that there exist time gap in such approval process that can be regarded as one of the problems of internal control system (Pizzini et al. 2014). The agency control system does not incorporate external auditors and they cannot be a supplement to an adequate internal control system. External auditors have the responsibility of providing independent assurance and accountability to external stakeholders. However, the reliance decision of external auditors has implications of effectiveness and efficiency on the overall functioning of audit and important economic consequence. For conducting the works of external audits and the increased scope and capability of internal audit, work has made external auditors relying on work of internal audit. In addition to this, the unnecessary duplication of audit procedures can be avoided by relying on internal auditing. This provides internal auditors with certain benefits along with external auditors. Compared to external auditors, internal auditors have more knowledge about the policies, procedures and business environment of company (Michelon et al. 2015). Therefore, in order to maintain the reality of independence and appearance, auditors must reconcile the advantage of relying on internal auditing. The internal control system and the audit plan of company along with development of internal audit function require the coordination of both external as well as internal auditors. Identified Weakness in the internal control system of OLC Plc: Augmentation of internal control system of the company can help in improvement of the can be produced on a daily basis control environment (Schaltegger Burritt, 2017). As mentioned in the given case study it can be hereby mentioned that approved invoices are registered at the week end and subsequently the same is passed on accounts professional of the company. There is no regular scrutiny as against records of the computer that in turn can be considered to be a weakness of the system of control of the corporation as regards systems of purchase. Again, the junior clerk carries out the process of reconciliation as against the records maintained in the computer. This can be considered to be a weakness of the control system of the organization as this process of reconciliation of ledgers needs to be carried out in a regular basis for the purpose of averting unauthorized purchasing by the firm (Mahadeen et al., 2016). In essence, this can be considered to be a weakness as improper alterations to different incorrect account can direct the way towards misappropriation of funds. The case study reflects the fact that the purchasing director signs and thereafter forwards the document to the pertinent supplier. There is no segregation and separation of duties in the identified phases of business (Aziz et al., 2015). Accordingly, it can be hereby said that different functionalities involved in the process of buying are not assigned to different people. There is only a single person who has the entire control over the process of buying actions. As mentioned in the case study, there is no inspection carried out during the time when Purchasing Director, authorises and there after forwards the document to the respective suppliers. Impact of such weakness on financial records of OLC Plc: It has been ascertained from the case study analysis that there is no inspection in the process of recording the printed orders of purchase invoices. Weakness related to internal control can be regarded as primary factor for the occurrence of fraud. If there is no adequate inspection in the process of internal control, this can lead to improper recording of financial figures and thereby misrepresenting the financial information of company (MaAyan and Carmeli 2016). One of the weaknesses that have been identified in the internal control system of company is lack of duties segregation. Segregation of duties is considered as one of the key concepts in placing the internal control over the assets of company. If duties are not segregated properly, this might lead to improper recording of business transactions that would have considerable impact on the financial statements of company. Segregation of duties does not enable execution of conflicting sensitive transactions that has the potential to influence the financial statements. Absence of such framework of duties segregation can be one of the causes of failure of internal control system and manipulation of financial statements and thereby adverse impact of the financial records o company (Burt 2016). Furthermore, it is ascertained from the case study analysis that management team of company determines the levels of minimum level of inventory. Proper scrutinization is considered as the pre requisite for the preparation of financial statements of company for its usage by investors and other stakeholders of company. If there is no appropriate scrutiny in the system of internal control system, there will not be correct recording and explanation of financial transactions pertaining to organization (He et al. 2017). This would not lead to presentation of true and fair view of financial statements of OLC Plc. Internal control weaknesses can be observed from the system of purchases of the organization (Michelon et al., 2015). As per the given case study it can be hereby mentioned that approved invoices are registered at the week end and thereafter the same is passed on accounts professional of the company. In this connection, it can be said that report from the purchasing department for accounting the specific sequence of several pre-numbered requisitions of purchase along with orders with respective delivery docket in order to ensure that all are bought and arrived. In addition to this, processes on selection of supplier have the need to be founded on overall quality, terms as well as delivery time together with prices. Again, management of the corporation might possibly consider preparation as well as presentation of pronouncements on a regular basis from specifically the professional responsible for registering Goods Inward (Bilman et al., 2017). This can particularly take into consider ation the specific sequence of various delivery dockets with respective Receiving Report Document to ascertain different items have been accepted by the firm. At the end of the week, in case if a specific invoice cannot be aligned and matched to a specific GRN, the low-ranking accounts professional of the firm scrutinizes the same and matches it against the records in the computer. This is mainly undertaken for the purpose of making certain that an order has been properly generated by the computer. In essence, when this is the case, then the invoice gets approved in the normal manner. In this regard, it can be said that there is requirement for proper management of time to carry out the process of marching on a regular interval (Afiah Azwari, 2015). As mentioned in the case study, printed orders of the company are analysed by the Purchasing Director, authorised and there after forwarded to the respective suppliers. Subsequently, a three part document of input namely Goods Received Note is carried out, illustrating supplier, delivered items and the total number of purchased units. This case study therefore does not talk about any kind of inspection during this process. Therefore, there is need to have signature and approval of the inspection clerk on each one of the delivery docket and the respective documents on receiving docket implying that different items accepted are in proper condition (Newton et al., 2015). Essentially, written report presented on any one of the items accepted with any damage along with defects has the need to be provided to executive of the purchasing department of the corporation for getting in touch with the corresponding suppliers to settle the identified issue (Leimbach et al., 2016). Bearing in mind the weaknesses of the system of purchasing, the management of the firm might possible consider segregating the duties for handling the purchasing system. There is no separation and segregation of duties as per the mentioned study. Essentially, this can help in making certain the fact that there is appropriate separation and segregation of duties, allocate associated functions of buying to diverse individuals (Guo et al., 2015). Basically, with appropriate segregation of duties, no single individual attains entire control over the process of purchasing. It can be said that instead of having a single junior client, the best exercise would be to have diverse individuals for undertaking the processes of approving purchases (Leimbach et al., 2016). The exercise also involves receiving various ordered materials, sanctioning specific payment invoices, assessing, at the same time reconcile firms financial records, and undertake counts of inventory. Moreover, management of the firm has the need to scrutinize accountability, process of authorization along with system of validation. Audit association might consider maintenance of accountability at the time of authorizing, assessing as well as approving various purchases founded on signed contracts, terms of contracts along with purchase order (Afiah Azwari, 2015). Therefore, the management of the corporation might possibly take into consideration proper maintenance of compliance with ethical ways of purchasing, assessment of authorization of signature on a periodic basis (Chen et al., 2017). Also they can acquire pre-approval of consultant and validate receipts of both goods as well as services against agreements. The case study shows that orders of the company are necessarily generated by the corporation for reacting at the time when there is minimum level of inventory. This shows that there is lack of scrutiny at this stage. This reflects that there might be unauthorized, unnec essary else wise fraudulent purchases. Also there might be unauthorised work that can be undertaken by suppliers. Furthermore, as the junior clerk checks with the computer records once in a week as mentioned in the case study, management might consider reconciliation of ledgers at regular basis for maintenance of accuracy of the registered business transactions (Afiah Azwari, 2015). Again, it is also important to monitor to make certain that the invoices of the purchases made in a very timely manner. Conclusion: In conclusion, it can be said that the current study helps in gaining comprehensive understanding regarding internal controls in a specific organization with special orientation to the case of OLZ plc. The current segment also helps in delving deep into the accountabilities of management concerning the internal control system with special emphasis on purchasing system of the company OLZ Plc. This study also carries out thorough analysis of the purchasing system that again helps in evaluating the weaknesses of the internal control system of the company. Essentially, this helps in illustrating probable influences on the financial pronouncements of the firm in case if the system is permitted to operate in the current state. Moving further, the study presents the appropriate suggestions to enhance the overall control environment with reference to the identified issues of control in the system of purchasing. References list: Afiah, N.N. Azwari, P.C., (2015). The effect of the implementation of government internal control system (GICS) on the quality of financial reporting of the local government and its impact on the principles of good governance: A research in district, city, and provincial government in South Sumatera.Procedia-Social and Behavioral Sciences,211, pp.811-818. Alzeban, A. and Sawan, N., 2015. The impact of audit committee characteristics on the implementation of internal audit recommendations.Journal of International Accounting, Auditing and Taxation,24, pp.61-71. Aziz, M.A.A., Ab Rahman, H., Alam, M.M. Said, J., (2015). Enhancement of the accountability of public sectors through integrity system, internal control system and leadership practices: A review study.Procedia Economics and Finance,28, pp.163-169. Bilman, E., van Kleef, E. van Trijp, H., (2017). External cues challenging the internal appetite control systemOverview and practical implications.Critical reviews in food science and nutrition,57(13), pp.2825-2834. Boyle, D.M., DeZoort, F.T. and Hermanson, D.R., 2015. The effects of internal audit report type and reporting relationship on internal auditors' risk judgments.Accounting Horizons,29(3), pp.695-718. Burt, I., 2016. An understanding of the differences between internal and external auditors in obtaining information about internal control weaknesses.Journal of Management Accounting Research,28(3), pp.83-99. Chen, J., Chan, K. C., Dong, W., Zhang, F. (2017). Internal control and stock price crash risk: evidence from China.European Accounting Review,26(1), 125-152. Domingues, J.P.T., Sampaio, P. and Arezes, P.M., 2015. Analysis of integrated management systems from various perspectives.Total Quality Management Business Excellence,26(11-12), pp.1311-1334. Guo, J., Huang, P., Zhang, Y. Zhou, N., (2015). The effect of employee treatment policies on internal control weaknesses and financial restatements.The Accounting Review,91(4), pp.1167-1194. He, X., Pittman, J.A., Rui, O.M. and Wu, D., 2017. Do social ties between external auditors and audit committee members affect audit quality?.The Accounting Review,92(5), pp.61-87. Leimbach, R.L., Overmyer, M.D. Adams, S.R., Ethicon LLC, (2016).Articulation control system for articulatable surgical instruments. U.S. Patent 9,351,726. MaAyan, Y. and Carmeli, A., 2016. Internal audits as a source of ethical behavior, efficiency, and effectiveness in work units.Journal of business ethics,137(2), pp.347-363. Mahadeen, B., Al-Dmour, R.H., Obeidat, B.Y. Tarhini, A., (2016). Examining the effect of the Organizations Internal Control System on Organizational Effectiveness: A Jordanian empirical study.International Journal of Business Administration,7(6), p.22. Michelon, G., Bozzolan, S. Beretta, S., (2015). Board monitoring and internal control system disclosure in different regulatory environments.Journal of Applied Accounting Research,16(1), pp.138-164. Michelon, G., Bozzolan, S. and Beretta, S., 2015. Board monitoring and internal control system disclosure in different regulatory environments.Journal of Applied Accounting Research,16(1), pp.138-164. Newton, N. J., Persellin, J. S., Wang, D., Wilkins, M. S. (2015). Internal control opinion shopping and audit market competition.The Accounting Review,91(2), 603-623. Newton, N.J., Persellin, J.S., Wang, D. and Wilkins, M.S., 2015. Internal control opinion shopping and audit market competition.The Accounting Review,91(2), pp.603-623. Pizzini, M., Lin, S. and Ziegenfuss, D.E., 2014. The impact of internal audit function quality and contribution on audit delay.Auditing: A Journal of Practice Theory,34(1), pp.25-58. Schaltegger, S., Burritt, R. (2017).Contemporary environmental accounting: issues, concepts and practice. Routledge.

Friday, November 29, 2019

Major Essays - The Salvation Army, Major Barbara,

Major Barbara By George Bernard Title: Major Barbara Author: George Bernard Shaw Setting: The play extends over three days in January 1906. The beginning starts in the library of Lady Britomart, the estranged wife of Andrew Undershaft. It then continues with a visit to the West Ham Shelter of the Salvation Army. The play finally concludes at the Undershaft Empire, the munitions' factory. Plot: Lady Britomart invites her estranged husband, Andrew Undershaft, over to reacquaint him with his children, Stephen, Sarah, and Barbara. Lady Britomart is in need of more money to support their daughters and their intended's, Charles Lomax and Adolphus Cusins. Barbara tries to convert her father and save his soul. While Andrew will convert his daughter, Barbara to his side. Cast of Key Characters Major Barbara Undershaft "Conformist" [Barbara to Lady Britomart 65] Lady Britomart has just informed the girls, Sarah and Barbara, that their father, Andrew Undershaft, will be arriving at any time. She has already informed Stephen Undershaft. Since it has been a long time ago, when they were babies, that Andrew has seen the children she wishes for them to be on their best behavior. Lady Brit wants to ask Andrew for money for the girls and their intended's, Charles Lomax and Adolphus Cusins; therefore, she has asked them to be there also. To accommodate her mother she attempts to conform to a ladylike appearance. Quote: "All right, mother. We'll do you credit. [She comes off the table, and sits in her chair with ladylike elegance]." "Director" [Barbara to Shirley 83] Bill Walker has just assaulted two women, Rummy and Jenny Hill, at the West Ham Shelter. He is looking for his woman. Barbara comes out to take the names of the people who have arrived and to save their souls. She takes control of the situation in a professional way. She directs Shirley to sit down and for the gentlemen there to give her their names, addresses, and trades. Barbara is trying to put order back to the disorder that had just occurred. Quote: "Sit down: make yourself at home. [He hesitates; but she puts a friendly hand on his shoulder and makes him obey]. Now then! Since you've made friends with us, we want to know all about you. Names and addresses and trades." "Conniver" [Barbara to Bill Walker 84] Shirley has given Barbara his name and trade. She then turns to Bill to give his name. Bill refuses to give his name to her. She then tries to coax it out of him, by making a note in her book and calling him chicken basically. Quote: "[calmly making a note] Afraid to give his name. Any trade? "Caregiver" [Barbara to Jenny 87] Barbara has been talking with Bill about what he had done earlier to the women and trying to get him to see the light. Bill tells her he is looking for his woman, Mog. Barbara tells him where she is but it won't do him any good to go to get here back she has found another man. She will more then likely convert him, because that is how she won her new bow. She decides to let him think about this for awhile and turns her attentions to Jenny. With sincere concern she asks if Jenny is all right and comforts her with a gentle touch. Quote: "Poor little Jenny! Are you tired? Does it hurt?" "Oppressor" [Barbara to Bill 89] Barbara has been talking with her father about how he and Shirley are both Secularists. Andrew says his religion is that of a millionaire. She says she is wrong they don't have anything in common then. Barbara dismisses Shirley and turns to her father. He asks about Bill. She says they will convert him in time. She seems to read Bill's mind when she says she is sure her would like to smash Mog's head in. He is amazed that she knew what he was thinking. She tries to scare him by saying that his new companion is the devil. And when the devil comes round he depresses people like him. Quote: "The devil, Bill. When he gets round people they get miserable, just like you." "Fanatic" [Barbara to Bill 90] Barbara is hell bent on saving Bill's soul she keeps talking to him about the terrible thing he has done, hitting a good soul like Jenny Hill. She has become relentless. Telling him to hold out against the conversion and that he hasn't a heart. She is playing on his guilt to make him

Monday, November 25, 2019

Hypersensitivity in Autism Spectrum Disorders essays

Hypersensitivity in Autism Spectrum Disorders essays Hypersensitivity in Autism Spectrum Disorders Brents mother was concerned. Brent was one year old, had nearly begun to speak a few words and was progressing quite a bit below what should be expected of him, but he was Mamas little man just the same. By the time he was one and a half he still never really made eye contact with his mother or father, but sometimes things take time, right? Soon Brent was two and seemed to be regressing more than progressing, but some kids are like that- hell learn, right?. Then, one day Brents mother walked into the kitchen and saw Brent sitting in the floor rocking. This behavior seemed odd to Brents mother, but whatever made Brent happy was ok. Eventually Brent would love to spend hours at a time rocking in the floor, sometimes waving his hands in front of his face. Brents mother was extremely concerned. Her child had autism. A neurological disorder that impairs communication, social interaction, and the use of eye contact among other things (Diagnostic). Autism spectrum disorders occur in approximately four out of every 10,000 children in the U.S. and is the third most common developmental disorder in the U.S. affecting over 500,000 people (Autism). Autism is so prevalent that even politicians have jumped on the bandwagon in attempting to educate parents and fund research programs to fight against the rising number of children diagnosed each day (Breaux). Autism, however is not a new phenomenon sweeping the nation. It has been present in our society- and given a name since around 1943 when Leo Kanner wrote a paper titled, Autistic Disturbances of Affective Contact. He first depicted people with autism by saying they suffer from an inability to relate to themselves in the ordinary way to people and situations from the beginning of life. This statement appears to be very true, but what are the underlying causes ...

Thursday, November 21, 2019

Political Science - terrorism Essay Example | Topics and Well Written Essays - 1250 words

Political Science - terrorism - Essay Example Some states do not like to fight terrorism at all, but prefer to focus on more clearly defined international crimes. Finally, there is an argument which says that approaches to terrorism which include the terrorist are more effective in stopping such terror-related violence. One of the things that makes terrorism so hard to combat is that it is hard to define what exactly counts as terrorism and what counts as a legitimate mode of attacking an enemy. This issue is made more confusing when one tries to examine the historical definitions of similar attacks. One other major problem is that the word is heavily colored by the point of view of the person using it. For instance, many considered the Tamil Tigers to be terrorists because they used car bombs and other attacks on civilians. On the other hand, there were also many people who considered themselves freedom fighters, because they were fighting against an oppressive nationalist regime. This example should make the problematic nature of the term â€Å"terrorism† fairly obvious. Despite some confusion over how to define terrorism, few people deny that it is a current international problem. Attacks like those of Al Qaeda on the World Trade Center on 9/11 are clearly terrorism, and clearly should not be allowed to happen in order to make the world a safer place for everybody living in it. However, not everyone agrees that the consequences of fighting terrorism outweigh the benefits in terms of stopping terrorists from striking again. These consequences and benefits mostly stem from the same reality: that of dealing with an extremist group who is willing to take any action necessary to fight for their cause. Acts of terrorism usually are engaged by extremist movements who have little to no benefit in seeing the other sides point of view. Unfortunately, this situation is only made worse by fighting the

Wednesday, November 20, 2019

Does the Japanese state deserve most of the credit for Japan's Essay

Does the Japanese state deserve most of the credit for Japan's development - Essay Example During Japan's postwar economic miracle, it was the Japanese state that deserves most of the credit for successful industrial development. The state's use of industrial policy was the single most important cause of the transformation and growth of the economy. All factors, including external environment, political leadership, and the role played by the private sector, are insignificant when compared to industrial policy. Without the industry-specific interventionist policies followed by the MITI, the economy would not have developed at the pace or in the direction it ultimately did. At the outset, those who answered the question affirmatively can point out that the roots of Japan's successful post-war industrialization and economic development can be traced to efforts of the Japanese state as early as the period of the restoration of imperial rule in Japan. Prior to the restoration of Japanese imperial rule, the Tokugawa Shogunate after its experience with Commodore Matthew Perry's gunboat diplomacy in 1853 had accepted many unequal treaties leading to dissatisfaction among the country's samurais and feudal clans. For example, Japanese tariff rates were kept low and a system of extraterritoriality was established. Restoration of imperial rule through the installation of the political rule of Emperor Meiji became the rallying point of a significant portion of the country's ruling elite and leading warlords in expressing opposition to foreign encroachments. Japan is one of countries of Asia that started early in modernizing their banks. As early as 1872, Emperor Meiji established four national banks in Tokyo and other cities of Japan.

Monday, November 18, 2019

Legal homework 3B Essay Example | Topics and Well Written Essays - 750 words

Legal homework 3B - Essay Example Two is the principle of beneficence. This principle aims to engage in numerous beneficial activities as possible. Beneficence holds that health experts should attempt to benefit the sick. Therefore, in this case, it is presumed that the duty of the nurse is prevent any situation which may pose a threat to Judy, for example, not leaving the bathroom door open. Third is the principle of non-maleficence which entails preventing or minimizing harm (Armstrong, 2007). The hospital takes the precaution of checking on Judy after every fifteen minutes. This is aimed at preventing or minimizing harm to Judy. The nurse was not negligent for unlocking the bathroom door and allowing Judy to shower by herself. This is because she established in her expert view it was fitting to unlock the bathroom door so that Judy could take a shower. In a 1996 case involving Busta and the Columbus Hospital Corporation, The Montana Supreme Court upheld the decision and order given by the District Court of the Eig hth Judicial District. The court jury established that the negligence of the Columbus Hospital and that of the patient led to the injuries and consequent death of the patient. In this case the nurse was deemed not negligent in the events leading to the death of the patient. ... It was not below the standard of care that the nurse left the bathroom door unlocked when the psychiatrist came to see Judy. The nurse did not see the psychiatrist vacating Judy’s room. In addition, the psychiatrist did not inform the nurse when leaving the room and had left Judy alone. Therefore, there is no way the nurse could go to check on the patient. Also, the nurse observed the standard of care by checking on the patient after fifteen minutes (Armstrong, 2007). There is a greater duty to this patient from an ethical point of view. This is because nurses have a responsibility of making sure that patients capable of suicidal actions are properly dealt with. In addition, nurses have the duty of effectively monitoring and assessing patients and conveying these examinations to all individuals involved in the health care delivery team. Nurses also have a duty of telling the truth (Armstrong, 2007). Patients in danger deserve frankness as to their exposure and manner of interv ention. Health experts with significant opinions regarding suicide should refer the patient elsewhere or reveal them. There are several ethical principles which should be taken into account when caring for such a patient. One is the danger to self. Danger to self may incorporate failure to attend to basic requirements, for example, showering, or suicidal attempts or ideation. In numerous fields, information of intention to engage in suicidal activities needs a health care practitioner to act instantly to stop the suicide. Two is consent and involuntary treatment. The health expert should make a decision on whether to hold the patient against his desire (Armstrong, 2007). Holding a patient against his desire may be indispensable

Saturday, November 16, 2019

Who Is to Blame for the Underclass?

Who Is to Blame for the Underclass? The Underclass: Who is to Blame?   Upper class, middle class and working class; these are the traditional classifications of social classes in nearly all societies in the world. But, what if a group of people proves to be unable to fit into one of these social stratums and creates a need for establishing an additional lower class? In this case, one of the most prominent problems will inevitably surface. Such a problem was and still is a major issue that enters into the American society especially with the emergence of the ‘underclass’. This term that is generally used to refer to people â€Å"at the bottom of, or even below, the rest of society† (Alcock, 1997). However, some details about the underclass are still a subject of controversy. While some associate the underclass with those who could not integrate into the mainstream societies due to their behavior and different culture, others just ascribe the emergence of the underclass to certain structural and situational factors. In this respect, th e first part of this essay will discuss both approaches: the one that puts the blame on the behavioral characteristics of the underclass and the other which is oriented towards the structural process that led to the creation of the underclass. The following part will deal with blacks as a case of study. And the last part will cover one possible solution for this issue. Some sociologists argue that people belonging to the underclass are excluded from society due to their inappropriate attitudes, improper behavior and wrong choices. Adherents to this view agree that the underclass â€Å"includes only the undeserving poor† (Jencks, 1988), since this group of people often displays distinct behavioral characteristics that lead them to be â€Å"socially isolated from mainstream patterns of [society]† (Wilson, 1987). In this light, Ken Auletta (1991) divides the underclass into four elements stressing the boundaries that separate them from the rest of society. In his classification, he includes: â€Å"the passive poor, usually long-term welfare recipients, † the hostile street criminals†, â€Å"the hustlers† i. e. those who rely on underground economy and â€Å"the traumatized drunks, drifters, homeless shopping-bag ladies and released mental patients. † To these people, â€Å"violent crimes, drug abuse, teenage p regnancy [and] joblessness† (Sawhill, 1992) become distinguishing hallmarks. The underclass, in this respect, is depicted as living by a code of jungle (Marks, 1991); a code that is fueled by the breakdown of a paramount institution which is the family and characterized by the loss of any â€Å"tangible incentive to learn† (Murray, 1984). In this context, Murray points out the common issues that mark the underclass including: the breakdown of families, illiteracy and single-parent household. All these attributes not only set the underclass apart from the mainstream American culture but also make welfare dependency their preferred choice. For instance, the emergence of the underclass is often associated with â€Å"an ‘overgenerous’ [system] that encourages such a ‘dysfunctional’ behavior†(Heisler, 1991). Taking the example of unemployment, Lawrence Mead says â€Å"The problem is not that jobs are unavailable but that they are frequently unacceptable, in pay or conditions, given that some income is usually available from families or benefit programs (Mead, 1986). This means that underclass dependency on governmental support would create disincentives to work. Another causal factor of the existence of the underclass in the American society is the failure of the structure in providing a just society. In defining structure, sociologists analyze the complexities of social institutions and organizations in dealing with matters of integration and high trends of inequality. Hence, from a structuralist approach society is the one to blame for the emergence of an underclass. The American Sociologist William Julius Wilson (1987) argues that the ‘tangle of pathology of the inner-city’ is represented in structural factors: Among these inter-related factors, historical segregation and discrimination of the minority groups in America led to the emergence of large underclass communities in the cities. A persistent interaction between high poverty rates and rising level of residential segregation explains Segregation role in concentrating poverty. In their study of segregation in the U. S, Nancy and Douglas (1998) depicted an Apartheid-American style in dealing with minorities in Urban areas. Indeed, segregation has negative socio-economic impacts. Consequently, underclass was the result of profound structural economic shifts that have marginalized inner cities positions and displaced the industrial sectors that were supposed to provide employment for the minorities and for the working poor. (Darity, Myers, Carson, Sabol, 1994). This prevents the population from achieving its full potential in the labor market. Besides, Gender Discrimination is one key feature of the structuralist causation. The high rate of poverty among women may be viewed as the consequence of a patriarchal domination. Women were fighting to resist the exclusion in a society that has been historically dominated by men. Welfare programs have been designed in some ways to stigmatize public support for women. Indeed this tends to reinforce patriarchy. (Abramovitz, 1996) Moreover, social isolation was behind the inadequate human capital of the labor force that resulted in lower productivity and inability to compete for employment. (Darity, Myers, Carson, Sabol, 1994) William Wilson (1985) defines social isolation as follows â€Å"the lack of contact or a sustained interaction with individuals and institutions that represent mainstream society. † Indeed, urban poor suffer from the lack of assistance, resources and community safeguards. As a consequence, the difficult interaction between culture and behavior has produc ed an isolated-population from the labor economy. (Wilson, 1985) the isolation was linked to a growing concentration on poverty. Another major factor in the structuralist approach is that of Migration of the successful members of the community that leads to the reduction in social capital. (Wilson, 1987) This phenomenon essentially created a geographic polarization. Inner-cities are getting poorer and suburbs getting richer. The process of regeneration helped mobile individuals but was proved harmful for the ones who were not able to leave the urban areas. One perspective refers to the political factor adopted by Republicans (in America particularly) the welfare programs that have removed any desire to work, thus creating a culture of poverty and the underclass. Inner-city poverty is the unanticipated consequence of public policy that was intended to alleviate social problems but has, in fact, caused them to worsen in some ways. (Wilson, 1987). Public policies including federal aids and programs indirectly affected poverty. Public housing for example did not aim at improving or rebuilding slum dwellers but rather at eliminating poor housing (Gautreaux case in the 1970s) In an attempt to define the underclass, Time Magazine reported that it â€Å" is made up mostly of impoverished urban blacks who still suffer from the heritage of slavery and discrimination (1997). Because Blacks constitute the majority of the underclass, we chose to apply on them the two perspectives previously analyzed. According to the culture-of-poverty thesis, blacks â€Å"do not possess those traits or values that are conducive to individual achievement and success â€Å" (Zargouni, 2007). Minority groups, such as Chinese, Japanese and West Indians suffered from discrimination and yet they were able to â€Å"ris[e] to affluence† because of their â€Å"effort, thrift, dependability, and foresight that built businesses â€Å" (Sowell, 1981). Because these traits are absent within African-American’s culture, blacks remained â€Å"trapped† in the â€Å"same inner cities â€Å", other races were able to â€Å"escape† (Lemann, 1986). Lemann (1986)asserts that â€Å"the greatest barrier â€Å" for blacks is their â€Å"culture†. Within this same line, Chuch Robb suggests that the barriers of segregation and racism were abolished and it is time for blacks to get rid of their â€Å"self-defeating patterns of behavior â€Å" (in Jackson, 1988). Thus, according to this first perspective Black’s cultural traits are the reasons behind their failure in â€Å"some of the richest cities on earth â€Å" (Hamill, 1988). One major critique for this perspective is that the years following the Civil Rights Movement witnessed the rise of a black middle class (Wilson, 1990). That is, Blacks proved that when given equal opportunities and decent living conditions, they can defy the stereotypes and achieve success. Following the same line and in an attempt to distance himself from the â€Å"culture of poverty† thesis, Wilson (1990) insists that although blacks were living in poor conditions before the mid-twentieth century, unemployment, crimes and perverseness were not as prevalent as they are today. According to him these changes were due to two main reasons. First, many blacks lost their jobs in the manufacturing sector which was contracted and could not catch the new opportunities in the suburbs (Wilson, 1990). Second, the departure of the black middle class meant the removal of role models who used to show for the less advantaged that education is meaningful, that steady employment is a viable a lternative to welfare, and that family stability is the norm, not the exception (p. 56). In his assessment of the situation of blacks, Wilson does not deny that they have ghetto-specific cultural traits† (p. 137); but he acknowledges that they are but the consequences of unemployment and social isolation, rather than the reasons behind them. He also insists that these traits are not self- perpetuating and would disappear if faced with proper care (p. 138). The government’s reaction to the underclass was in the adoption of some welfarist measures. These policies were criticised by many who believe that they only encourage dependency. Goodman, Reed and Ferrara (1994) argue that welfare can only be successful if based on theâ€Å"- determination of the amount and type of aid case by case. The private sector â€Å"would be able to do so since it may reduce the level of assistance, or withdraw assistance altogether, if recipients do not show behavioral changes† (Goodman, Reed, Ferrara, 1994). We think that such a system would be more beneficial than the traditional welfare system for it encourages people to work hard to deserve and preserve the assistance they are getting. At the end of this research, it is worth to mention that Underclass is a major problem in the American society. Despite all the advancement and the principles on which this nation is built upon, the appearance of an underclass indicates that there is a notable failure in implementing the right measures to better the situation of minority groups. Blacks were chosen as a case of study in this report due to their high population and their difficult integration comparing to other races. Whether behavioral factors or Structural causes (Wilson, 1987) were behind the emergence of this distinct class, serious reforms should be adopted to overcome this phenomena. References Abramovitz, M. (1996). Regulating the Lives of Women: Social Welfare Policy from Colonial Times to the. Boston, MA: South End Press. Alcock, P. (1997). Understanding Poverty (à ©d. 2nd). Plgrave: Basingstoke. Auletta, K. (1991). The New Yorker. In C. Marks, Annual Review of Sociology. Darity, W. A., Myers, S. L., Carson, E. D., Sabol, W. (1994). The Black Underclass: Critical Essays on Race and Unwantedness. New York: Garland. Douglas, M., Nancy, D. (1998). American Apartheid: Segregation and the Making of the Underclass. Goodman, J. C., Reed, G. W., Ferrara, P. S. (1994). Why Not Abolish the Welfare State? Texas. Hamill, P. (1988). Breaking The Silence. Esquire. Heisler, B. S. (1991). jSTOR. Retrieved from Theory and Society: http://www. jstor. org/stable/657687 Jackson, J. (1988). Racism created the black underclass. In Poverty: Opposing Viewpoints. (D. Bender, B. Leone, Éds. ) Jencks, C. (1988). Deadly Neignborhoods. New Republic. Lemann, N. (1986). The Origins Of the Underclass. The Atlantic. Marks, C. (1991). Annual Review of Sociology. Rà ©cupà ©rà © sur Jstor: http://www. jstor. org/stable/2083350. Mead, L. (1986). From Beyond Entitlement. Murray, C. (1984). Losing Ground. Sawhill, I. V. (1992). Proceedings of the American Philosophical Society. Retrieved from Jstor: http://www. jstor. org/stable/986911. Sowell, T. (1981). Ethnic America. The American underclass: destitute and desperate in the land of plenty. (1997). Time Magazine Wilson, W. J. (1985). Cycles of Deprivation and the Underclass Debate. Social Service Review. Wilson, W. J. (1987). The Truly Disadvantaged. Chicago: University of Chicago Press Zargouni, C. H. (2007). Roots of american culture and identity : Connecting the present with the past. Tunis.

Wednesday, November 13, 2019

The Death Penalty Essay -- Capital Punishment Essays

The Death Penalty The Death Penalty seems to haunt the US mindset. While more countries are dropping the procedure as cruel the US still holds on. Eighty percent of Americans are still for the Death Penalty, citing revenge as the main reason, which is why families are allowed to watch the execution . Organizations like Amnesty International condemn the US regularly, as well as most Democratic nations. What I want to address is why the dialogue is ineffective. The proponents of the Death Penalty make arguments aimed at people's deepest emotional fears. They develop an idea of revenge within people's minds by suggesting the death of family members and create sympathy for families' victims. On the other hand groups like Amnesty International argue the effectiveness of the Death Penalty as a deterrent. They show the inherent racism of a mostly white system convicting mostly minorities to the Death Penalty. And they attempt to demonstrate the cruelty of sentencing someone to death. It's causing sympathy for the murder victims that cause people who oppose the death penalty to blunder. Where proponents are able to garner sympathy by putting someone in the situation of a family member, opponents are unable to cause people to identify with a murderer. It is because we have no words to express their pain properly, that death penalty proponents fail to make stir sympathy, they have no way of expressing what it feels like to know the time of your death ahead of time, how it feels to be electrocuted, hung, shot, or poisoned. "Why not lock up criminals for life if the death penalty is not a deterrent?" pro-Death Penalty advocates ask. Because putting a person in jail for life doesn't put an end to their murdering. While... ...ames. http://law.about.com/newsissues/law/gi/dynamic/offsite.htm?site=http://www.cpa.ca/cjbs/1996/ful%5Fogloff.html Morrison, John. http://www.mit-tech.edu/V113/N53/issue/ Arendt, Hannah. The Life of the Mind: Thinking (Vol. 1). Harcourt Brace: NY: 1978 (182). Jacoby, Jeff. http://www.prodeathpenalty.com/Jacoby.htm Feder, Don. http://www.bostonherald.com/news/columnists/don01102001.htm Bradbury, Michael. http://www.prodeathpenalty.com/affirmation.htm Bradbury, Michael. http://www.prodeathpenalty.com/affirmation.htm http://excalib1.aspensys.com/scripts/cqcgi.exe/@abstracts.env?CQ_SESSION_KEY=TYGAPHZBVPFW&CQ_TPT_FULL_RECORD=YES&CQDOC_ID=185634&CQDOC_NUM=2&CQBLOCKSTART=1&CQPAGE_NUMBER=1&CQBLOCK_INCREMENT=50 Murdock, Deroy. http://www.prodeathpenalty.com/murdock.htm http://roswell.fortunecity.com/blavatsky/123/polit.html