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The Relationship Between Substance Abuse and Crime

Sherwanda Rogers Professor Janet Michello Drugs Behavior: SCH150. 6782 LaGuardia Community College Paper #2: The Relationship Between...

Tuesday, May 26, 2020

The Relationship Between Substance Abuse and Crime

Sherwanda Rogers Professor Janet Michello Drugs Behavior: SCH150. 6782 LaGuardia Community College Paper #2: The Relationship Between Substance Abuse and Crime December 11, 2012 Do you know someone who has done drugs? Well of course you do, we all do. Drugs are defined as â€Å"a substance that has a physiological effect when ingested or otherwise introduced into the body†, according to the Merriam-Webster dictionary. Researchers are focusing their attention on the aspect of drug addiction and drug abuse. Creating an outlet to drug awareness is the government’s ultimate goal in aiding families and individuals who are suffering. Unfortunately, drug abuse and drug addiction are extremely common among today’s society. â€Å"Criminality and†¦show more content†¦The age group that is most affected by drug addiction are young adults between the ages of 18 and 29 years old. â€Å"The Center for Disease Control and Prevention’s (CDC’s) National Center for Injury Prevention and Control estimates that nearly 5.3 million domestic violence incidents happen each year among women, ages eighteen years and older, resulting in 2 million injuries and 1,300 deaths annually.† In combination with drugs and alcohol, individual and relationship risk factors also play a major part in a case of domestic violence. â€Å"Individual risk factors for domestic violence are: low academic achievement, involvement in aggressive or delinquent behavior as a youth, alcohol abuse, and drug abuse, witnessing or experiencing violence as a child, lack of social networks and social isolation, and unemployment. Relationship risk factors include marital conflict, marital instability, and male dominance in the family, poor family functioning, emotional dependence and insecurity, belief in strict gender roles, desire for power and control in relationships, and exhibiting anger and hostility toward a partner.† â€Å"In addition, there are differences between people depending on personality traits, risk factors for violent temperament, risk factors to become addicted to drugs, and risk factors to commit a crime.† T he belief that alcohol and drug use heightens the prospect of domestic violenceShow MoreRelatedThe Relationship Between Substance Abuse and Crime Essay1268 Words   |  6 Pagesâ€Å"Drugs and Alcohol abuse†, are phrases we hear commonly on the radio, television or in discussions of social problems. People believe it is the user’s personal choice however; it is not only a personal problem that dramatically affects individuals’ life but is a major social problem that affects society as whole. It has become one of the biggest problems in United States today. Alcohol or Drug abuse nearly automatically is linked with criminal acts. The statistical association between alcohol or drugRead MoreWhat Factors Affect Crime Occurrence? Essay1733 Words   |  7 PagesAccording to the Oxford Dictionary crime is an action or omission which constitutes an offense and is punishable by law . Throughout the decade’s crime has been viewed differently and punished in a n unjust way. It was not until the mid-18th century that individuals started to study what is now known as criminology. A main concept of criminology is what is crime and why does it occur. Crime happens every single day for many different reasons that are hard to explain. Today many people accept thatRead MoreTeens Top Reasons for Taking Drugs Essay614 Words   |  3 PagesThe relationship between teens and drugs has been around for decades; however, this is not what you would call positive. Substance abusing (which is using drugs or alcohol in ways than can cause physical harm) is often associated with crime. But why do youths take drugs? Youth take drugs for the following reasons: social disorganization, peer pressure, family factors, emotional, or rational choice. Social disorganization deals with drug abuse to poverty and disorganized urban environment. Read MoreEssay about The Effects of Domestic Violence on Children1448 Words   |  6 Pages How does domestic violence between parents and parental figures affect the children who witness it? This is a question often asked by Sociologists and Psychologists alike. There have been studies that prove that children who witness domestic inter-parental violence experience mental health problems, issues with gender roles, substance abuse, the committing of crimes and suicide/suicide attempts later in their lives. This paper will explore all five of these effects of domestic violence on childrenRead MoreThe Effects Of Drug Abuse On The United States1717 Words   |  7 PagesIn an attempt to demonstrate the absurdity of the drug abuse problems in the United States, it s hould be brought to light that the 2014 National Survey on Drug Use Health estimated that â€Å"27 million people aged 12 or older have used an illicit drug in the past 30 days† (Hedden, Kennet, Lipari, Medley, Tice, 2015). As gun violence has become a popular topic in America over the past few years due to its’ related deaths, many Americans’ fail to realize that more people are dying from drug overdoseRead MoreRelationship Between Drug And Crime1050 Words   |  5 PagesIs There a Relationship between drug and crime? Is there a relationship between drug and crime? My topic is deliberately based on whether or not there is a relationship between drug crime. My reasoning and facts should persuade you to believe that crime drug are related. My essay will have quotes, facts, and reasoning, which will all revolve on my essential question. Drug related offenses and a drug-using lifestyle are major contributors to the U.S crime problem. Provisional data from 1991 showRead MoreSubstance Abuse : A Social Problem1608 Words   |  7 Pages we must also take substance abuse into consideration because it is all too often neglected. According to the World Health Organization, substance abuse â€Å"refers to the harmful or hazardous use of psychoactive substances, including alcohol and illicit drugs† (Substance). Individuals who become victims of substance abuse become dependent on and overindulge in substances such as drugs and alcohol. The outside forces in our world today influence behaviors including substance abuse, ultimately displayingRead MorePrescription Opioid Abuse And Its Effects On Heroin Use Essay1550 Words   |  7 PagesNonmedical Prescription-Opioid abuse in the United States and Michigan has continued to rise, and with it, the devastating results that accompany it. Research has shown that increased op ioid abuse leads to an increase in overdose and death, increases in crime and increased incidences of costly blood borne diseases like HIV, AIDS and Hepatitis. It also leads to increased societal costs, such as an increasing number of children in foster care and increased healthcare, workplace and criminal justiceRead MoreThe Effects Of Substance Abuse On A Person s Life Essay1528 Words   |  7 Pagesknow people who have used or been around substances during their lifetime. We can even categorize these people as the person who is having a good time at a party, or the person who is a drunk and or drug dealer. It also doesn’t come as a shock to us when we find out these people taking the substances too far are now in rehab. But what distinguishes this fine line between the person socializing at a party to the person withdrawing in rehab? As certain substances are generally known to create an addictionRead MoreSchizophrenia And Its Effects On Mental Illness1388 Words   |   6 Pagesillness that contribute to this? According to Fazel, Guati, Linsell, Geddes and Grahn (2009), before the 1980’s many people made no connection between the disorder of schizophrenia and being violent. However, since more in depth and large research studies has been carried out to look at this connection, it has now been proven that there is a relationship between schizophrenia and violence. Schizophrenia can either be interpreted as a unitary disorder with various sub-types or as a disorder where each

Friday, May 15, 2020

Why Was the Decision Made to Use the Atomic Bomb on Japan

The decision to use the atomic bomb to attack two Japanese cities and effectively end World War II remains one of the most controversial decisions in history. The conventional view, going back to the initial press coverage in 1945, was that the use of atomic weapons was justified as it ended a long and very costly war. However, over the intervening decades, other interpretations of the decision to strike two Japanese cities have been offered. Alternative explanations include the idea that the United States was largely interested in using atomic weapons as a way of ending the war quickly and keeping the Soviet Union from getting involved in the fighting in the Pacific. Fast Facts: Decision to Drop the Atomic Bomb President Truman made the decision to use the atomic bomb with no public or congressional debate. He later formed a group known as the Interim Committee to decide how—but not whether—the bomb should be used.A small group of renowned scientists, including some involved in the creation of the bomb, advocated against its use, but their arguments were essentially ignored.The Soviet Union was set to enter the war in Japan within months, but the Americans were wary of Soviet intentions. Ending the war quickly would prevent Russian participation in the fighting and expansion into parts of Asia.In the Potsdam Declaration, issued on July 26, 1945, the United States made a call for the unconditional surrender of Japan. Japans rejection of the demand led to final order to proceed with atomic bombing. Trumans Options When Harry Truman became president after the death of  Franklin D. Roosevelt  in April 1945, he was informed of a momentous and extraordinarily secret project: the development of the first atomic bomb. A group of scientists had approached Roosevelt years earlier, expressing fear that Nazi scientists would develop an atomic bomb. Eventually, the  Manhattan Project  was organized to create an American super weapon fueled by an atomic reaction. By the time Truman was informed of the Manhattan Project, Germany was nearly defeated. The remaining enemy of the United States, Japan, continued fighting in an incredibly bloody war in the Pacific. In early 1945, campaigns on  Iwo Jima  and  Okinawa  proved very costly. Japan was being heavily bombed by formations of a new bomber, the  B-29. Despite heavy casualties, especially among Japanese civilians killed in an American incendiary bombing campaign, the Japanese government seemed intent on continuing the war. JULY 16, 1945: Manhattan Project officials, including Dr. Robert J. Oppenheimer (white hat) and General Leslie Groves (next to him), inspect detonation site of the Trinity atomic bomb test. The LIFE Picture Collection/Getty Images / Getty Images In the spring of 1945, Truman and his military advisers had two obvious options. They could resolve to fight a prolonged war against Japan, which would probably mean having to invade the Japanese home islands in late 1945 and perhaps even continue fighting into 1946 or beyond. Or they could continue working on acquiring a functional atomic bomb and seek to end the war with devastating attacks on Japan. Lack of Debate Before the atomic bomb was used for the first time there was no debate in Congress or among the American public. There was a simple reason for that: almost no one in Congress had been aware of the Manhattan Project, and the public had no inkling that a weapon that could end the war was on the horizon. Even the many thousands who worked on the project at various labs and secret facilities were unaware of the ultimate purpose of their labor. Yet in the summer of 1945, as the atomic bomb was being prepared for its final testing, a closely contained debate over its use did emerge within the circle of scientists who had contributed to its development.  Leo Szilard, a refugee Hungarian physicist who had petitioned President Roosevelt to begin work on the bomb years earlier, had grave concerns. The main reason Szilard had urged the United States to begin work on the atomic bomb was his fear that Nazi scientists would develop nuclear weapons first. Szilard and other European scientists who worked on the project for the Americans had considered the use of the bomb against the Nazis to be legitimate. But with Germany’s surrender in May 1945, they had concerns about using the bomb against Japan, which did not seem to be developing its own atomic weapons. Szilard and physicist James Franck submitted a report to Secretary of War Henry L. Stimson in June 1945. They argued that the bomb should be not be used against Japan without warning, and that a demonstration explosion should be arranged so the Japanese leadership could understand the threat. Their arguments were essentially ignored. The Interim Committee The secretary of war formed a group called the Interim Committee, which was tasked with deciding how the bomb was to be used. The issue of whether it should be used was not really an issue. The thinking in the highest levels of the Truman administration and the military was quite clear: if the atomic bomb could shorten the war, it should be used. (Original Caption) President Harry S. Truman met to discuss the future uses of atomic energy with a group of scientists and cabinet members at the White House. Together after meeting with the president are (left to right): George L. Harrison, special consultant to the secretary of war; Major General Leslie Richard Groves, in charge of the governments atomic bomb project; Dr. James Conant, chairman of the National Defense Research Committee and president of Harvard University; and Dr. Vannevar Bush, director of the Office of Scientific Research and Development and president of the Carnegie Institute of Washington, DC. Above group makes up the Interim Committee to investigate the future uses of atomic energy. Bettmann Archive / Getty Images The Interim Committee, which comprised government officials, military officers, scientists, and even a public relations expert, determined that targets for atomic bombs should be a military-industrial facility deemed important to Japan’s war-related industries. Defense factories tended to be located in or near cities, and would naturally be located not far from housing for many civilian workers. So it was always assumed that civilians would be in the target zone, but that was not unusual in the context of the war. Many thousands of civilians had died in the Allied bombing of Germany, and the firebombing campaign against Japan in early 1945 had already killed as many as a half-million Japanese civilians. Timing and the Soviet Union As the world’s first atomic bomb was being readied for a test blast in a remote desert area of New Mexico in July 1945, President Truman traveled to Potsdam, a suburb of Berlin, to meet with Britain’s Prime Minister Winston Churchill and the Soviet dictator Joseph Stalin. Churchill had known the Americans had been working on the bomb. Stalin had been officially kept in the dark, though Soviet spies working within the Manhattan Project had been passing along information that a major weapon was being developed. One of Truman’s considerations at the Potsdam Conference was the entry of the Soviet Union into the war against Japan. The Soviets and the Japanese were not at war, and were actually adhering to a non-aggression pact signed years earlier. In meetings with Churchill and President Roosevelt at the Yalta Conference in early 1945, Stalin had agreed that the Soviet Union would attack Japan three months after the surrender of Germany. As Germany had surrendered on May 8, 1945, that placed the Soviet Unions entry into the Pacific war on August 8, 1945. British, Soviet and American military leaders meet during the Potsdam conference to discuss the future of post-war Germany. Corbis via Getty Images / Getty Images As Truman and his advisers saw it, Russian help fighting Japan would be welcomed if the Americans would be facing more years of grueling combat. However, the Americans were very wary of Soviet intentions. Seeing the Russians acquire influence over Eastern Europe, there was a great interest in preventing Soviet expansion into parts of Asia. Truman knew that if the bomb worked and could possibly end the war quickly, he could prevent widespread Russian expansion in Asia. So when a coded message reached him in Potsdam informing him that the bomb test was successful, he could engage Stalin with greater confidence. He knew he would not need Russian help to defeat Japan. In his handwritten journal, Truman jotted down his thoughts in Potsdam on July 18, 1945. After describing a conversation with Stalin, he noted, â€Å"Believe Japs will fold up before Russia comes in. I am sure they will when Manhattan [referring to the Manhattan Project] appears over their homeland.† Surrender Demand At the Potsdam conference, the United States issued a call for unconditional surrender of Japan. In the Potsdam Declaration, issued on July 26, 1945, the United States, Great Britain, and the Republic of China argued that Japan’s position was futile and its armed forces should surrender unconditionally. The document’s final sentence stated: â€Å"The alternative for Japan is prompt and utter destruction.† No specific mention was made of the atomic bomb. On July 29, 1945, Japan rejected the Potsdam Declaration. This letter of warning to the Japanese people was dropped from airplanes over Japanese cities following the first Hiroshima atomic bomb blast. Corbis via Getty Images / Getty Images Two Bombs The United States had two atomic bombs ready to use. A target list of four cities had been determined, and it was decided that the bombs would be used after August 3, 1945, as weather permitted.   The first atomic bomb was dropped on the city of Hiroshima on August 6, 1945. Its destruction was enormous, but Japan still did not appear willing to surrender. On the morning of August 6 in America, radio stations played a recorded address by President Truman. He announced the use of the atomic bomb and issued a warning to the Japanese that more atomic bombs could be used against their homeland.   The Japanese government continued to reject calls for surrender. The city of Nagasaki was attacked with another atomic bomb on August 9, 1945. Whether or not the dropping of the second atomic bomb was necessary has long been debated. Controversy Endures Over the decades, it was generally taught that the use of the atomic bomb was to end the war. However, over time the issue of its use being part of an American strategy to contain the Soviet Union has also gained credence. A national controversy over the decision to use the atomic bomb erupted in the mid-1990s, when the Smithsonian Institution made changes to a proposed exhibit featuring the Enola Gay, the B-29 that dropped the Hiroshima bomb. As originally planned, the exhibit would have included criticism of the decision to drop the bomb. Veterans groups, arguing that the use of the bomb saved the lives of troops who would have died in combat during an invasion of combat, protested the planned exhibit. Sources: Cheek, Dennis W. Atomic Bomb. Encyclopedia of Science, Technology, and Ethics, edited by Carl Mitcham, vol. 1, Macmillan Reference USA, 2005, pp. 134-137. Gale Virtual Reference Library.Fussell, Paul. The Atomic Bombings Ended the Savagery of Both Sides. The Atomic Bombings of Hiroshima and Nagasaki, edited by Sylvia Engdahl, Greenhaven Press, 2011, pp. 66-80. Perspectives on Modern World History. Gale Virtual Reference Library.Bernstein, Barton J. Atomic Bomb. Ethics, Science, Technology, and Engineering: A Global Resource, edited by J. Britt Holbrook, 2nd ed., vol. 1, Macmillan Reference USA, 2015, pp. 146-152. Gale Virtual Reference Library.

Wednesday, May 6, 2020

Essay about Week Five Individual Assignment - 1430 Words

Project Management Plan CPMGT 301 James Wood December 08, 2014 Project Management Plan Training for new HIPAA policies and procedures requires that a project manager organize and communicate the project to ensure everyone involved can work together to accomplish the end goal, which is ensuring all staff of the medical association are successfully trained. There are several parties that will need specific communication and the techniques used to communicate will vary. The parties involved in this project included executive leadership, human resources, legal personnel responsible for conducting the training, office managers, records specialists, administrative assistants, transcriptionists, nurses, doctors, and patients of†¦show more content†¦The definitions provided below are for those activities that need further clarification. Evaluation and recommendations: Determine what the new HIPAA policies and procedures entail and determine the resources needed to train the staff accordingly. Develop Project Charter: This is a document to provide the scope of the HIPAA training, and defines identifies the stakeholders. This document also defines roles and responsibilities of the various people associated with the project. Milestones: These are important dates and events that are essential to the project’s success. Each of the above documents are made by the project manager as a means to help the project run smoothly and for referencing as needed. It is essential that each participant understand his or her roles and responsibilities to ensure success. The project manager is responsible to ensure appropriate communication. Human Resource Plan It is important to have a human resource plan to ensure all employees are up to par with the new HIPAA guidelines. The plan is broken down in the following order; determine HIPAA requirements and resources needed, design a training program, develop training materials, implement new requirements, evaluate compliance after training, and retrain ifShow MoreRelatedEssay on Individual Assignment for Week Five710 Words   |  3 PagesIndividual Assignment for Week Five Individual Assignment for Week Five Problem one in Chapter11 Define the appropriate target population and the sampling frame in each of the followingRead MoreBSA 375 Complete Course1474 Words   |  6 PagesPerkin’s (2007) article, list five reasons why projects fail. Provide an example of a project failure.    Based on Stotz’s (2007) article, why is it important to define adequately the use of a system? 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Tuesday, May 5, 2020

Interview Questions and Answers free essay sample

Job Interview Questions and Best  Answers By Alison Doyle, About. com Job interviews are always stressful even for job seekers who have gone on countless interviews. The best way to reduce the stress is to be prepared. Take the time to review the standard interview questions you will most likely be asked. Also review sample answers to these typical interview questions. Then take the time to research the company. That way youll be ready with knowledgeable answers for the job interview questions that specifically relate to the company you are interviewing with.Interview Questions: Work History †¢ Name of company, position title and description, dates of employment. Best Answers [pic]Interviewers expect a candidate for employment to be able to review their work history in detail. Be prepared to tell the interviewer the names of the companies you worked for, your job title, your starting and ending dates of employment, how much you earned and what your job entailed. We will write a custom essay sample on Interview Questions and Answers or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Youd be surprised how many job applicants fumble when asked about prior employment. Dont be one of them!Refresh your memory prior to the interview by reviewing your resume, so, you can speak about your prior work history in detail and accurately. If you dont have a resume, make sure what you tell the interviewer matches what you filled out on your job application. The best way to prepare is to download a sample job application ahead of time. Complete the sample application and bring it with you when you are applying for employment. This way you will be able to copy the information rather than having to remember dates and other employment information. What were your expectations for the job and to what extent were they met? Best Answers [pic]In many cases, interviewers will want to know what you expected from your last job when you were hired, so, be prepared to answer the interview question What were your expectations for the job and to what extent were they met? There isnt a right or wrong answer to this question. The best way to respond is to discuss what you expected when you took the job and give examples of how the position worked out for you. If the job wasnt exactly what you expected, its fine to mention that.However, you should focus on the job itself, not the company, your boss, or your co-workers (if they were a problem). Do be careful how you answer and dont focus too much on the negative. Instead, address the highlights of the job. When responding, be specific. Prepare some examples to share with the interviewer in advance. For example, if your job involved creating web applications using Cold Fusion, discuss the specific programs you developed and the responsibilities you were given. If you were provided training and opportunities for professional development to help you achieve your goals, mention that, as well. What were your starting and final levels of compensation? Best Answers [pic]Interviewers expect a candidate for employment to be able to provide the details of their compensation history. Be prepared to tell the interviewer how much you earned at each of your prior positions. Make sure that what you tell the interviewer matches what you listed on your job application. Refresh your memory prior to the interview by reviewing your compensation history, so, you can speak in detail and accurately. Dont exaggerate or inflate your earnings.Many employers will check references and confirm your salary history prior to making a job offer. A discrepancy between what you reported and what the employer says could knock you out of contention for the job. The best way to prepare is to download a sample job application ahead of time. Complete the sample application and review it prior to the interview. †¢ What were your responsibilities? Best Answers [pic]When you are asked questions related to your current or previous positions, its important to be specific and to be positive about what you did in your previous position(s). The best way to respond is to describe your responsibilities in detail and to connect them to the job you are interviewing for. Try to tie your responsibilities in with those listed in the job description for the new position. That way, the employer will see that you have the qualifications necessary to do the job. Focus most on your responsibilities that are directly related to the new jobs requirements. Its also important to be honest. Dont embellish your job, because you dont know who the hiring manager will be checking with when they check your references. †¢ What major challenges and problems did you face?How did you handle them? Best Answers [pic]When asked the job interview question How did you handle a challenge? be sure to include specific examples of how you handled a particular difficult situation. Discuss how you researched the issue and contributed to finding a solution. Examples of good responses include: †¢ During a difficult financial period, I was able to satisfactorily negotiate repayment schedules with multiple vendors. †¢ When the software development of our new product stalled, I coordinated the team which managed to get the schedule back on track.We were able to successfully troubleshoot the issues and solve the problems, within a very short period of time. †¢ A long-term client was about to take their business to a competitor. I met with the customer and was able to change how we handled the account on a day-to-day basis, in order to keep the business. †¢ What did you like or dislike about your previous job? Best Answers [pic]When youre asked what dont like about your previous job, dont be too negative. The reason is that you dont want the interviewer to think that youll speak negatively about the new job or the company when youre ready to move on, if you get this job.Rather, it makes sense to talk about yourself and what youre looking for in a new role. Sample Answer I enjoyed the people I worked with. It was a friendly and fun atmosphere and I actually enjoyed going into work each morning. I felt the leadership team was great as well. They knew all of their employees on a first name basis and tried to make those personal connections. I also enjoyed that fact that the office tired to do community outreach with local organizations. One of the reasons I am leaving is that I felt I was not challenged enough at the job.

Monday, April 13, 2020

Minicase Solutions Essay Example

Minicase Solutions Paper According to the Merriam-Webster Online Dictionary corrupt means (selected meanings relevant to this issue): to change from good to bad in morals, manners, or actions or to degrade with unsound principles and or moral values to become morally debase to cause disintegration or ruin The term corrupt, especially as indicated in second bullet above, could be applied to the actions of Andersen as a firm and might indicate that the firm avgas corrupt. It is important here to know how the definition normally used by the SST Circuit Court included the word dishonest, which does not appear in any of these definitions. 2. The issues are debatable and still center on the motives Of David Duncan when he ordered the shredding of documents and whether Andersen had an obligation to modify its procedures if an investigation was imminent. Remember, once Andersen was served with formal notice of an investigation, no documents were shredded. 3. The opinions of students will vary. Clearly, the contested issues concerning jury instructions were all decided in favor of the prosecution, The fact that by impeding an investigation, even without meaning to do so, was allowed to indicate that an obstruction of justice occurred could have major legal ramifications it used as a precedent. For example, it on your way home from class you inadvertently got in the way of a police officer responding to a crime, under he impede rule, could PU be guilty of obstruction of justice? 4. Again, opinions will vary. We will write a custom essay sample on Minicase Solutions specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Minicase Solutions specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Minicase Solutions specifically for you FOR ONLY $16.38 $13.9/page Hire Writer However, with hindsight and based on the actions taken in the KEMP investigation, the loss of one of the large CPA firms and the loss of jobs appears to be a penalty to too many innocent people. It is probably more appropriate to seek out individuals who engaged or directed illegal activities and take the appropriate actions against those individuals. 5. Students should understand that even if an action is legal it may not be ethical. Clearly, there were some actions taken that are questionable. The reminisces of ethics require auditors to act with integrity and to be mindful of the public trust. There are clearly issues Of integrity and the public trust in both the audit work and the shredding of documents following the disclosure that Enrons financial statements were fraudulent. 6. Opinions will vary. David Duncan directed the actual shredding of documents and probably knew an investigation was imminent. Even if he received direction from Nancy Temple concerning the document retention policy, he had the opportunity to determine the applicability of the policy to the situation and the mummifications outlining the policy in this instance. Remember, many people have gone to jail or suffered even greater consequences utilizing the defense that they were only following orders or, in this case, policy. 7. In litigation the plaintiffs attorneys often name multiple defendants. They do this for two basic reasons. First, if one of the plaintiffs is found harmless (the tort case equivalent of hot guilt, other plaintiffs may be found negligent or to have engaged in fraudulent actions. Therefore, the plaintiffs may still prevail (and collect damages) against those defendants. Second, if one or more defendant becomes insolvent (which may happen during a long trial where legal fees can escalate and cause create cash flow problems), the plaintiffs may collect from other defendants found liable in the lawsuit. This ability to collect in full from those who have the ability to pay is the basis for joint and several liability. Class action lawsuits can be the most damaging to plaintiffs. Several plaintiffs (sometimes thousands of plaintiffs) can file one lawsuit seeking damages that can total into millions Of dollars if proven. In addition, class action lawsuits may often e heard in several jurisdictions. Allowing the plaintiffs attorneys the ability to shop for a court they believe will be sympathetic to their clients. If a class action lawsuit is not allowed, many of the smaller claims may be dropped (the costs of the lawsuit outweighs the potential reward) and even larger suits must bare the legal fees individually. Further, the defense team is not engaging in a Winner take all contest. Each suit, possibly heard in different jurisdictions, will be required to prove its individual case for its plaintiff. OPT CLUB THE HARBINGER go THINGS TO COME? I _ Both Andersen and Elevenths Warmouth placed increasing profits as a greater priority than quality work or the public interest. While all firms engaged in providing services try to satisfy their client needs, firms must evaluate the overall situation and must consider their reputation for quality and doing the right thing. The desire to do whatever it takes to retain the client cost both firms greatly. 2. Students can debate this at great length. Clearly people tend to look at past events in shaping their decisions. We may have never been in a serious car accident, but knowing individuals that have had such experiences often hanged our driving habits. On the other hand, criminal psychics tells us that individuals that engage in criminal or unethical behavior rarely think about getting caught. This is especially true for top executives at firms and corporations that have often risen to their high position by taking significant risks in their career. They have reached the top level to the organization because these risks have generally proven rewarding. These past events often lead individuals to exhibit significant hubris in their decisions and actions. 3. Again, this is a question that can provide significant debate. There is no CPA or other authoritative pronouncements that has stated any restrictions on the use of an audit report on the financial statements as long as the accompanying information is not misleading. Clearly, the client paid for the product and, as such, has the right to its use. Indeed, using it to allay financial fears of investors and customers is clearly a societal demand for the existence Of an audit function. On the other hand, auditors do not write their audit reports such that it is suitable a general marketing tool. Audit reports are written for individuals hat understand the nature of auditing and financial reporting. A CPA firm may be able to restrict the use of its audit report through its engagement letter. However, the use of the audit report for unintended purposes may best be prevented through auditor/client communication and a continued professional relationship. The client should be encouraged to discuss uses Of its financial statements and accompanying information (including the auditors report). Misuse of the audit report over the firms objections should be a factor debated during the retention discussion for next years audit. . Normally a sales cutoff is performed only to determine that sales were recorded in the appropriate period. Therefore, it would not be within the normal audit procedures for Dolomite auditors to evaluate subsequent sales for other purposes. However, it can be argued that professional skepticism should require the auditor to evaluate sales (even subsequent sales) in evaluation of the limits placed on these sales, This should illustrate that doing what was done in prior audits or following audit programs blindly may not be sufficient to uncover existing problems. Conversely, Elevenths Homage audited sales and had no knowledge of the sales limits. This illustrates a lack of complete understanding of the clients business and sales process. S. Generally audit firms accept high-risk clients when revenue is deemed to exceed the risk. This often occurs when firms place an inordinate emphasis on maintaining or increasing revenue. 6. Many analytical procedures may be used especially those that looked at solvency. However, a vertical common size financial statement may be the best analytical procedure. The use Of expenses as a percentage Of sales, specifically n executive compensation and non-operating expenses, may have indicated to the auditors that insufficient earnings were flowing back into the organization. Clearly, audit procedures designed to look at executive compensation should have detected the underlying problems (the most likely did detect the problems; however, the red-flags were ignored). Confirmations with suppliers may have indicated missing documentation for construction. 7. Staff auditors are often reluctant to rock the boat. Often a staff auditor (with limited experience) is at a client that has been audited for many years either y his firm or another firm and processes have not be previously questioned. Members of the clients accounting and management teams are viewed as experts in their industry, business, and/or practice (e. . A payroll clerk who has been processing payroll for the client for 10 years), In addition, in-charge auditors, managers, and partners may have been past auditors of these practices and a question of the practice may be viewed as a question of the prior audits of the process. In addition, staff auditors often do not want to be the source of conflict between the client and the firm and view the questioning of the clients recesses and procedures as a potential conflict. 8. Ethics standards state that auditors should not accept engagements where they do not have (and cannot get) sufficient competence. OPT avgas clearly a unique business. Auditors accepting this engagement should have knowledge of not-for-profit accounting including issues regarding the raising of funds and the proper expenditure Of funds. L Auditors could spend additional time in the P TTL business following and understanding processes. Auditors may hire a consultant (specialist) to work With the firm to better understand the unique aspects Of the equines. Auditors may hire additional staff with experience in auditing other not-for-profit religious organizations that had some similar elements. 9. While in an audit off for-profit client tax issues may be viewed as a separate engagement. Only the issues of tax expense, tax payable and deferred taxes as they appear on the financial statements may be an audit issue. A not-for-profit organizations very existence may depend on maintaining its not-for-profit status. Therefore, significant violations that threaten this status may be viewed similarly to a going concern issue. As in evaluating going concern issues, auditors need to be aware of any items identified during the audit that threaten the not-for-profit status Of the organization (for an example see footnote l). 0, Clearly the preparation of checks violated the code of ethics as the auditors were knowingly acting as an employee of the organization and engaging in questionable client activities. Not signing the checks was a futile attempt by the auditors to meet the letter of the ethics standards. Students must understand that ethics transcends the few principles and rules set forth by the CPA and often trying to meet a standard (by not signing the check) cannot cleanse clearly unethical behavior. Undoubtedly, this issue would violate the principle Of the public trust as avgas a mechanism to donated funds sent to the organization by individuals to foster the work Of the OPT Club. Not-for-profit organizations are required to have mission statement. All money expended by the organization must be spent in fostering that mission. In auditing a not-for-profit organization it is imperative that auditors evaluate expenditures for proper use as well as all CPA assertions. Improper expenditure of money may result in the organization losing its not-for-profit status. RUNNING ON EMPTY I _ Examining the financial information in Exhibit I, it appears that Gas financial distress began in 2005_ It was during this year that GM suffered its first negative operating loss and first net loss. Similarly, Exhibit 2 reveals that Gems stock price significantly declined during 2005. 2. Professional standards identify the following factors indicative Of going- concern uncertainties: Negative trends (such as recurring operating losses, working capital deficiencies, active cash flow from operating activities, or adverse changes in key financial ratios). Other indications of financial difficulties (default on loan or similar agreements, reassess in dividends, denial of usual trade credit from suppliers, restructuring of debt, noncompliance with statutory capital requirements, the need to seek new sources or methods of financing, or the need to dispose of substantial assets). Internal matters (work stoppages or other labor difficulties, substantial dependence on the success to a particular project, uneconomic long-term commitments, or the need to significantly revise operations). External matters (legal proceedings; legislation; loss of a key franchise, license, or patent; loss of a principal customer or supplier; or, uninsured or undesired catastrophes 3. This is a question that requires judgment on the part Of the student. Clearly, while the losses in 2005 are of concern given Gems consistent profitability to that point, 2005 may have been viewed as an abnormal year and the loss judged to be a one-time occurrence. While GM also experienced a net loss in 2006, the amount Of this loss was louver than that in 2005 (likely because Of the spin-off Of GAMMA). In OTOH years, GM showed negative cash flow from operations, raising further questions as to Gems ability to continue as a going-concern. In 2007, Gems net loss reached almost $39 billion; however, cash flow from operations was a positive SO,7 billion in that year. Based on ALAS 341, the third consecutive year of recurring operating losses (see (2) above) might be interpreted as some to have been indicative of going-concern uncertainties. However, it is also reasonable to conclude that the positive cash flow from operations in 2007 might mitigate Dolomite Touches concerns to some extent. The following general economic factors in 2008 may have contributed to Dolomite Touches decision to issue an opinion modified for going-concern uncertainties: High oil prices, which resulted in high gasoline prices that reduced consumer demand for trucks and sports utility vehicles. The international credit crisis, which resulted in increased difficulty for Gems customers in obtaining credit, reducing demand for all vehicles. The general worsening of the U. S. Economy (including extensive layoffs and increases in unemployment), Which reduced consumer demand for all vehicles. 5. While it is far too early to comment on Gems potential success, these events following the GM bankruptcy may alleviate some Of the concerns Of Dolomite Touchà ©: Increased access to consumer credit and a more positive U. S. Economy, which may increase demand for vehicles. The terms of the restructuring plan, which provided the following potential benefits to GM: (a) additional capital; (b) organization of the less viable GM brands under Motors Liquidation Company; and, (c) reduced levels of debt, employees, dealers, and manufacturing plants (Exhibit 3). The Cash for Clunkers program that temporarily increased consumer demand or vehicles. The primary issue raised by a going-concern opinion is the continued existence of the entity receiving that opinion. Many speculated that such an opinion would make customers wary of purchasing automobiles from GM. Because of the inability to obtain parts or warranty service on the automobile if GM were to fail. With respect to investments in GM. The potential failure of an organization would make investors similarly wary. There is no correct response as to Whether a going-concern opinion is a self- fulfilling prophecy. The threat of continued existence is one that will never be solved with certainty.

Wednesday, March 11, 2020

Allegheny College Admissions and Acceptance Criteria

Allegheny College Admissions and Acceptance Criteria Allegheny College in Meadville, Pennsylvania, has selective admissions, and in 2016 the acceptance rate was 68 percent. The majority of admitted students have grades and SAT/ACT scores that are above average. The admission process is holistic, and the college looks at qualitative measures such as your application essay, letters of recommendation, interview, extracurricular activities, and demonstrated interest. They have an optional college interview that can be a factor in improving your chances of being accepted. Admissions Data (2016) Allegheny College Acceptance Rate: 68%The college has test-optional admissions, but you can see typical SAT and ACT scores for admitted students in this  GPA, SAT Score and ACT Score graph for Allegheny College Top PA colleges SAT score comparisonTop PA colleges ACT score comparison About Allegheny College Allegheny College is a private, residential,  liberal arts college  located in Meadville, Pennsylvania. The school was featured as one of only 40 colleges in Loren Popes well-regarded   ​Colleges That Change Lives  and other publications have praised Allegheny for its value, the personalized attention students receive and the strength of its senior capstone experience. All seniors complete and defend the senior comp. It was recognized as one of the top 25 liberal arts colleges in the U.S. by  Washington Monthly. The college has an 10  to 1  student / faculty ratio  and an average class size of 21 students at the introductory level and 11 at the upper level. For its strengths in the liberal arts and sciences, Allegheny College was awarded a chapter of the prestigious  Phi Beta Kappa  Honor Society. They celebrate their Unusual Combinations as they require students to choose a major and a minor. They believe that shows their graduates to be people who can understand the big picture. Enrollment (2016) Total Enrollment: 1,920  (all undergraduate)Gender Breakdown: 47  percent male / 53 percent female97  percent full-time Costs (2016- 17) Tuition and Fees: $44,250Books: $1,000 (why so much?)Room and Board: $11,170Other Expenses: $2,500Total Cost: $58,920 Allegheny College Financial Aid (2015- 16) Percentage of Students Receiving Aid: 99 percentPercentage of Students Receiving Types of AidGrants: 99 percentLoans: 67 percentAverage Amount of AidGrants: $29,971Loans: $7,998 Most Popular Majors Biology, Communication Studies, Economics, English, Environmental Science, History, Mathematics, Neuroscience, Political Science, Psychology Graduation and Retention Rates First Year Student Retention (full-time students): 83 percent4-Year Graduation Rate: 70 percent6-Year Graduation Rate: 76 percent Intercollegiate Athletic Programs: Mens Sports:  Football, Swimming, Tennis, Basketball, Football, Track and Field, Baseball, Cross Country, SoccerWomens Sports:  Basketball, Softball, Volleyball, Tennis, Cross Country, Lacrosse, Soccer, Track and Field Data Source National Center for Educational Statistics Allegheny and the Common Application Allegheny College uses the Common Application. These articles can help guide you: Common Application essay tips and samplesShort answer tips and samplesSupplemental essay tips and samples

Monday, February 24, 2020

Censorship and Shock Jocks Essay Example | Topics and Well Written Essays - 1000 words

Censorship and Shock Jocks - Essay Example Howard Stern has said, "It is pretty shocking that governmental interference into our rights and free speech takes place in the U.S., ... It's hard to reconcile this with the 'land of the free' and the 'home of the brave.' "2 Apparently many times callers have tried to get Howard Stern's show censored by the FCC. According to the FCC, "[callers who complain] stating only that the objectionable programming 'discussed sex' or had a 'disgusting discussion of sex' is not sufficient. Moreover, the FCC must know the context when analyzing whether specific, isolated words or images are obscene, indecent, or profane."3 Many times, Howard Stern has had people on his show who are on the fringes of society, including porn stars, hookers, wrestling personalities, politicians, and all kinds of people from various sectors of the American landscape. He prides himself on his show being one of the most controversial there is. Howard Stern's language has apparently not only been a bane to the FCC in the past, but also in the present. The FCC has long challenged many of Howard Stern's statements as being profane or obscene or indecent in nature. Truly, these kinds of shows are not meant to offend intentionally-or, perhaps they are. But the basic point of these kinds of shows is that they force people to think and reevaluate their concepts and notions of right and wrong. Radio persIn that regard, Howard Stern continues to push the envelope as a shock jock. He continually makes comments that are rude, crass, and otherwise disgusting-all in the name of entertainment. Howard Stern does this mainly to entertain-and shock-his listeners. He is known for saying outrageous things. Howard Stern flies in the face of modern radio broadcasting. His foul mouth, his daring attitude, and not-so-subtle displays of affection on his show have shocked and offended many, perhaps. However, what makes Howard Stern appealing as an artist is the very fact that he does shock his listeners. If it weren't for that added touch, he wouldn't be as special as other radio personalities. Radio personalities such as Howard Stern should not be censored because their