Assessment Assignment Example | Topics and Well Written Essays - 750 words - 2

Assessment - Assignment Example Significant age comprising this population embrace those aged, 15-24, 25-4 years, which is an active unit of the entire society thus representing 19.3 and 45.4% respectively. However, this increasing trend turns to an abrupt turn when the population age exceeds 55 years representing only 4.5%. The entire state being among those countries in desert regions and the increasing prices of oil rising rapidly, Saudi Arabia has become chief importer of solar panels. Studies so far conducted cite it is the first state in the Middle East (1977) to have embraced solar energy, which makes it a potential and promising market for this commodity (Bahgat 86). The other key aspect that prompted this state in embracing this renewable energy option encompasses its realization of being cheaper especially in generation electricity rather than oil whose prices are hiking by the day (Government Printing Office 15447). Hence, the state becomes a target for solar panels that suit it effectively considering its region characterized high temperatures and much exposure to much sunlight. Congressional Record, V. 151, Pt. 4, March 11 to April 6 2005. Government Printing Office, 2009. Print.

Crimes Against Humanity Essay Example for Free

Crimes Against Humanity Essay Saddam Hussein Iraq, a country found in Southwest Asia bordered by Syria, Turkey, Iran, Saudi Arabia, and Kuwait, has been constantly featured in the news in recent years. Iraq received its freedom from Britain following World War I in 1932 and in 1958 was converted into a republic (Iraq). However, since becoming a republic, Iraq has been controlled by military leaders from Abdul-Karim Quassim to Saddam Hussein (Iraqi Rulers’ Page). The most recent ruler of Iraq, Saddam Hussein, leader of the Ba’ath political party, drew attention to the country with his various crimes against humanity. From his ascension to power in 1979 to his execution December 30, 2006, he has been responsible for numerous atrocities, including, but not limited to, executions of communists, murders of Shiite Muslims, tortures and killings of political prisoners in the Abu Ghraib prison, Hussein’s most frequently used prison for tortures and murders (Kadragic 85), the Iran-Iraq war, murders of ethnic Kurds, the Gulf War, destruction of Iraq’s marshes, and therefore the destruction of marsh Arabs’ habitats and homes, the control of news as propaganda (The New Global Society), and the deaths of many others. After a rough childhood living with his mother, three stepbrothers, and an awful and immoral stepfather, Hussein moved to live with his uncle, who was an Arab nationalist, when his uncle was freed from jail in 1947 (Saddam Hussein). It was his uncle who introduced Hussein to politics (Saddam Hussein). Hussein joined the Arab Ba’ath Socialist Party at the age of 20 in 1957 (Saddam Hussein). He started out as a member of low importance whose chief duty was to organize and fuel riots among his classmates (Saddam Hussein). In 1959 he was promoted to the assassination squad (Saddam Hussein). October 7, 1959, he, along with the rest of the squad, attempted, but failed, to assassinate Abdul Karim-Quassim (Saddam Hussein). This failed attempt resulted in Hussein receiving a shot in the leg and exiling himself from Iraq for over three years to escape prison (Saddam Hussein Ex President of Iraq). Only when the Ba’ath Party staged a coup and took over the Iraqi government in 1963 did Saddam return to the country. However, the Ba’ath Party only remained in power for nine months and Hussein was arrested in 1964 for his affiliation with the Ba’ath regime’s attempt to regain power (Saddam Hussein). During his eighteen months in prison before his escape in July 1996, Hussein was tortured as well as named a member of Ba’ath Party’s National Arab Leadership in 1965 (Saddam Hussein). Hussein gradually gained power in the party, becoming Deputy-Secretary General of the Ba’ath Party Leadership September 1966, and being a key leader in the July 17, 1968 coup that overthrew the Iraqi monarchy and made Hussein’s second cousin, Ahmad Hassan al-Bakr, the Iraqi president (Saddam Hussein). Following this incident, Hussein was made Vice President of Iraq (Saddam Hussein). Eventually, Hussein forced al-Bakr to resign and took over the position as president of Iraq (Saddam Hussein). The first crime committed under the rule of Saddam Hussein was the execution of 7,000 Iraqi communists that began the year of 1978 and lasted until 1979 (Saddam Era: The Death Toll). Hussein was not in charge of the Ba’athist regime during 1978, but was in power for the latter part of the brutal executions carried out against the communists of Iraq. Though the Ba’ath Party was vaguely built on the idea socialism in the 1940’s and the Iraqi Ba’ath Party of Saddam’s time had an important alliance with the Soviet Union, the Ba’aths of Saddam’s time were very much opposed to communism. The execution of the Iraqi communists strained the Ba’athist Party’s relationship with the Soviet Union considerably. In the 1980’s Saddam had 148 male Shiites murdered in the village of Dujail. This crime in particular is the atrocity that Saddam was convicted and executed for December of 2006. The motivation for this crime was the attempted assassination of Hussein while he traveled through the small town of Dujail. After said attempt at assassination, almost 800 people, women and children included, were detained. An unspecified number were tortured during the period of time in which they were detained. 400 of those detained were sent to internal exile in a southern part of Iraq, away from their homes in Dujail. The aforementioned 148 men and boys were convicted of some crime, sentenced to death, and executed in 1985 (Judging Dujail: The First Trial before the Iraqi High Tribunal). During the 1980’s Saddam instigated the Iran-Iraq war. This war lasted from 1980 to 1989 and was the cause of nearly 1. 7 million deaths of both Iranians and Iraqis (Saddam Era: The Death Toll). Saddam’s motivation for this war was his fear that the new radical leadership of Iran would upset the Sunni-Shia balance in Iraq (Iran-Iraq War (1980-1988)). As the Shia Muslims of Iraq are concentrated on and around Iraq’s only access to a body of water, a fifty-eight kilometer coast on the Persian Gulf, dissension among Iraq’s Shia population would cut off Iraq’s access to water, effectively limiting Iraq’s ability to trade as far as exporting and importing goods by ship (Muslim Distribution (Sunni and Shia)). Another of the many influential factors that prompted Saddam to initiate the bloody war was water claims to the Shatt al-Arab waterway which serves as part of the boundary between Iraq and Iran (Iran-Iraq War and Waterway Claims). Again, the Shatt al-Arab is Iraq’s only waterway to the Persian Gulf and is vital to the country as a means for transporting goods. During the Iran-Iraq War, a Kurdish Iraqi, Masoud Barzani, leader of the KDP (Kurdistan Democratic Party), along with the KDP, sided with the Iranians (The War Crimes of Saddam Hussein). The Kurdish Democratic Party was an ethnic Kurdish revolutionary political party that actively fought against the Ba’athist regime (The War Crimes of Saddam Hussein). As retaliation for their actions, Hussein had around 8,000 KDP members, including defenseless women and children, abducted in 1983 (The War Crimes of Saddam Hussein). Though many remain unfound, thousands are known to have been murdered and are now located in mass graves along with thousands of fellow victims (The War Crimes of Saddam Hussein). In 1984 about 4,000 political prisoners were tortured and murdered in Abu Ghraib prison. Saddam used this particular prison as a center for tortures and killings. Some of Hussein’s favorite methods of torture included castration, eye gouging, and acid baths. Mass killings at an Iraqi prison occurred again from 1993 to 1996 when 3000 prisoners were killed by machine gun at Mahjar prison in central. That was one of the last crimes committed under Saddam’s rule before he went into hiding Baghdad (Saddam Era: The Death Toll). The al-Anfal campaign, known by many as genocide, was one of the cruelest and bloodiest initiatives taken by Saddam Hussein. It lasted from 1986-1989 and resulted in the brutal deaths of about 182,000 Kurds, a group of people that make up Iraq’s largest non-Arab ethnic minority (A Kurd from Salah ad Din). Hussein may have felt that the Kurds were a threat to the Sunni, Arab Iraqis as the Kurds are generally Shiites and make up about 19 per cent of the Iraqi population (A Kurd from Salah ad Din). Also, many Kurds were concentrated in Kirkuk, an area of Iraq that is very rich in oil (A Kurd from Salah ad Din). Hussein commanded that any living organism in the Kurdish territory in northern Iraq be killed. Chemical weapons were implemented in carrying this out. Previously, Iraq had been the only country, besides the Soviet Union, known to tolerate the Kurds and their cultural differences. Though Iraq instituted arabization as a way to suppress and contain Kurdish nationalism, the Kurdish people were not persecuted on a large scale by Arab Iraqis until the rise of the Ba’athist regime (Shelton 636). In 1988, however, a campaign named Operation Anfal, anfal meaning spoils of war, was initiated and more than 182,000 Kurds were killed with the use of chemical weapons or buried alive in mass graves (Shelton 636) (The War Crimes of Saddam Hussein). In addition, 4,006 villages were utterly destroyed, displacing thousands of Kurdish villagers, and many were arrested and made to live in extremely unhealthy conditions (Shelton 636). In a small town called Halabja alone, 5,000 people were killed with a mixture of mustard gas and a nerve agent called sarin that was dropped from planes on March 16, 1988 (Kurds Look Back with Fear) (The War Crimes of Saddam Hussein). There is evidence that the chemicals used against the Kurds are still affecting people today, as there have been increasing amounts of birth defects, and cases of cancer, respiratory ailments, miscarriages, eye problems, skin problems, and other medical disorders in the affected areas, like the town of Halabja (Kurds Look Back with Fear). People who survived the attacks have recently developed problems that doctors attribute to the chemicals used in the attacks (Kurds Look Back with Fear). The Gulf War was a short war that started on January 16, 1991 several months after Iraq’s invasion of its neighboring country of Kuwait in August 2 of 1990(Saddam Era: The Death Toll) (Gulf War). The invasion of Kuwait occurred after the Iraq and Kuwait’s disputes over oil production and the debts that Iraq owed Kuwait for Kuwait’s aid in the Iraq-Iran war (Gulf War). The war ended when President Bush Sr. rdered a cease fire on February 27, 1991 (Gulf War). Hussein’s objectives in invading Kuwait are said to have been to force the smaller country to pardon the debts owed to it by Iraq, to acquire Kuwait in order to obtain Kuwait’s rich oil fields, and expansion. The justification that Saddam used was that Kuwait was historically part of Iraq in the first place (First Persian Gulf War). The US under the Bush Sr. administration became involved and formed a coalition made up of several Arab countries to achieve a quick victory over Iraq because of fear for Saddam’s ulterior motives. It is estimated that 25,000 Iraqi troops and as many as 200,000 civilians died as a result of the Gulf War (Saddam Era: The Death Toll). Also, many Iraqis civilians suffered because of a lack of food, as a UN trade embargo was put on Iraq when it invaded Kuwait (First Persian Gulf War). After the US won the Gulf War in 1991, Shiites, a Muslim religious minority in Iraq, and the ethnic Kurds were encouraged by the US to rebel against Saddam and the Ba’athist regime. However, when Saddam killed more than 100,000 Shiites and made more 200,000 Marsh Arabs homeless or dead, US support was nonexistent (Saddam Era: The Death Toll). Saddam is said to have ordered 2,000 Kurdish rebels to be killed each day (The War Crimes of Saddam Hussein). The Marsh Arabs were made homeless when Saddam began having Iraq’s marshlands intentionally and ruthlessly drained by 30 dams after the 1991 Gulf War, causing the marshes to dry up and practically decimating the way of life of thousands of marsh Arabs that has existed for at least 5,000 years (Hassig and al-Adely 46). Iraq’s marshlands now make up less than 770 square miles of Iraq, when they once had an area 7,700 square miles, meaning that 95% of Iraq’s marshes have been destroyed (Hassig and al-Adely 46). Also, the number of marsh Arabs has decreased from 250,000 to 30,000, but to this day it is unknown how much of the drop is due to migration or starvation, as the lack of food producing marshes means a lack of food (The War Crimes of Saddam Hussein). Saddam Hussein Abd al-Majid al-Tikriti was a truly vile and despicable man for all of the suffering he inflicted on those he was responsible for as the dictator of Iraq. Saddam repeatedly broke rule after rule of the Universal Declaration of Human Rights by subjecting prisoners to â€Å"torture or cruel, inhumane punishment,† as he intentionally did with the many tortures committed in the Abu Ghraib jail in particular, by subjecting others to â€Å"arbitrary arrest, detention or exile,† as he did to those of the town of Dujail that were not among the 182 that he killed. In addition, Hussein violated the UDHR by forcing many an Iraqi to be â€Å"arbitrarily deprived of his property† when he decimated the marshes of the marsh Arabs and destroyed 4,006 villages in the Anfal campaign. Furthermore, he violated the UDHR by depriving Iraqis of their â€Å"right to take part in the government of his country, directly or through freely chosen representatives,† when the Ba’ath Socialist Party took over Iraq’s government by force. Saddam was responsible for several more violations- not only of human rights, but of basic human morality. Saddam’s term of leadership in Iraq from 1979 to 2003 has been an ugly, dark, bloody stain on Iraq’s history.

Make Love, Not War Essay -- Social Studies

Life on Earth constantly swings between peace and war, even though human kind is famishing for happiness. Bliss does not derive from war and violence, why then humanity cannot live without the burden of wars? We are likely pursuing the culture of death. Maybe violence is inscribed into our DNA, our ancestral reptile brain, somehow, is dominating over our intellectual reasoning and emotional intelligence, the same brain that helped us to survive in hostile environments of a primitive world. How could man make this world a better place? Could love change this status quo? Leslie Marmon Silko writes in Ceremony: â€Å"Tonight the singing had come first, squeaking out of the iron bed, a man singing in Spanish, the melody of a familiar love song, two words again and again, â€Å"Y volverà ©.† Sometimes the Japanese voices came first, angry and loud, pushing the song far away, and then he could hear the shift in his dreaming, like a slight afternoon wind changing its direction, coming less and less from the south, moving into the west, and the voices would become Laguna voices,† (6) Y volvere, in Spanish means returning, coming back, these words belong to a â€Å"familiar love song† (6) and they can evoke nostalgic feelings in the heart of a soldier in war. A Love song, how can love feelings survive in a war situation, where a soldier in battle likely does not have the right to be compassionate and human? The angry enemy voices are "pushing away the song" (6). Hate and violence are wiping away love; probably there is no space for love in war."And the voices would become Laguna voices" another place, another situation but the same struggling story. Human beings denied of their freedom, dignity, history, traditions, and storytelling.... ...iolenza† (Dottrina della resistenza passiva). Periodi storici e tematici Storia in network â€Å"Cronologia† Copyright One Italia 2010. Web. 06 of April, 2012 http://cronologia.leonardo.it/storia/biografie/gandhi2.htm Leslie Marmon Silko, Ceremony, Penguin Group (USA) Inc., 375 Hudson Street, New York. Pag. 6. Print Mario Rigoni Stern. Il Sergente nella neve-ritorno sul Don. â€Å"In Guerra, quando sembra che tutto debba crollare e morirre, un gesto, una parola, un fatto e’ sufficiente a ridare speranza e vita.† (Einaudi tascabili di Mario Rigoni Stern. 1 gennaio 1969. Pag.51. Print Mark D. Tooley is president of the Institute on Religion and Democracy and author of Taking Back the United Methodist Church. Viewpoints on war and pacifism. Web. 06 April 2012 http://0-ic.galegroup.com.library.lanecc.edu/ic/ovic/?userGroupName=laneccoll&

Ethical and Philosophical Questions about Value and Obligation Essay

Ethical and Philosophical Questions about Value and Obligation I Recall the distinction between metaethics and normative ethics. Normative ethics deals with substantial ethical issues, such as, What is intrinsically good? What are our moral obligations? Metaethics deals with philosophical issues about ethics: What is value or moral obligation? Are there ethical facts? What sort of objectivity is possible in ethics? How can we have ethical knowledge? Recall, also, the fundamental dilemma of metaethics. Either there are ethical facts or there aren?t. If they are, what sort of facts are they? In what do they consist? If there are not, why do we think, talk, and feel as though there are? II Philosophical ethics is the integration of metaethics and normative ethics?the attempt to come to an integrated understanding of both. Given our current perspective, how can we view the philosophical ethics of Mill, Kant, Aristotle, Nietzsche, and the ethics of care? III For Mill, the question is what is the relation between his (metaethical) empirical naturalism and his (normative) qualitatively hedonist value theory and his utilitarian moral theory? One place we can see Mill?s empiricism is his treatment, in Chapter III, of the question of why the principle of utility is ?binding?, how it can generate a moral obligation. Compare Mill?s treatment of this question with Kant?s treatment of the question of why the CI is binding in Chapter III of the Groundwork. IV What is Kant?s metaethics? Since he holds that morality is both necessary and a priori, Kant must be some kind of rationalist. But, unlike Plato, he is not the kind of rationalist who holds that there are metaphysically... ...ception might underlie the ethics of care? Think about how we experience our relationships to others. Don?t we experience particular others as making claims on us? Personal relationships are probably the best examples, but aren't relationships with strangers quite similar. Think, for example, of fundamental forms of human exchange like gift-giving, promise, and contract. Indeed, the original root meaning of ?obligation? refers to bond created between individuals by such exchanges. As in, ?much obliged.? VIII Of course, we have only been able to pursue some of the many different ways in which philosophers have tried to think through the ethical and philosophical questions about value and obligation that any thoughtful human being faces. In the end, it is up to each of us to decide what answers to these questions we find most convincing.

Brand Extension Marketing Plan Essay

1.0 Executive Summary Wii is a for-profit organization already offering numerous video games targeted at many different segments of the market in different countries around the world. Wii is developing a new game, Wingo, with an extended service plan for any issues identified while playing the new game. Wingo is bingo for the Wii. Customers will be able to play four players at a time utilizing the two remotes included with the purchase of the Wii system and the two extra remotes that are included when the customer purchases the new game Wingo. The extended service plan will allow customers to first have their game repaired. If the issue is not resolved with repair, the customer will have their game replaced with a new game that has been reviewed and analyzed by tech support to ensure no issues arise. Wingo is targeting the market that consists of residents at assisted living and long-term care facilities, grandparents, and parents. Many individuals in these target markets love to play bingo making Wingo a perfect game for the targeted market. Wingo is a game for grandparents and parents to purchase to have fun with peers as well as their grandchildren and children. Another benefit of Wingo is the increased cognitive use, which is imperative for older adults to utilize as they age to maintain memory. Wingo will provide an easy to use format for those not familiar with playing video games, which is the majority of the target market. The easy to use format will allow players to begin playing without contacting their grandchildren for assistance. The game will also offer cognitive stimulation to assist in maintaining memory. Cognitive stimulation is crucial to all age groups to ensure healthy brain activity. Excellent customer service is required to obtain and retain a loyal customer base, which is also where the extended service plan comes into play because it provides customers with peace of mind knowing that their purchase will be repaired or replaced if any issues arise. Customer needs will be listened to and implemented into to the product to ensure our customers are receiving a product that focuses on customer needs/wants. On a national level, Wingo marketing will consist of flyers, posters, and commercials displaying the social interactions and fun to be had from playing the game. On a global level, the same advertising methods will be used. However, the advertising devices will display different languages, depending on the country where displayed, to communicate the benefits of the game. The global advertising will also take into consideration the different cultural aspects of the country to ensure no disrespect is shown and no offense is taken from the message being sent. 2.0 SITUATION ANALYSIS Wii is entering its fifth year of operation. Its products have been well received by consumers, and marketing Wingo and its extended service plan will be the main focus to the growth of brand and product as well as the sustainability and expansion of the customer base. Wii offers several different genres of games, serving the growing serious gaming industry. 2.1 Market Summary * The target market for Wingo is assisted living and long-term care facilities, grandparents, and parents. Wingo is bingo for the Wii and many individuals in these target markets love to play bingo. By focusing on these target groups, Wingo will be thought of as a game for grandparents and parents to purchase have fun with peers as well as their grandchildren and children. * Projections of growth for this product are that it will become popular within assisted living and long-term care facilities that word of mouth will assist in marketing the product to other groups. This will increase the profits for Wii, allowing the company to gain back its market shares that it lost recently plus more. 2.1.1 Market Demographics * Demographics – Ages 45-75 is the main target market. Most residents of long-term care facilities are between the ages 65-75. Those between ages 45-65 are grandparents purchasing the game in hopes of spending quality time with their grandchildren by playing the game. * Geographics – Wingo’s target area will be the major countries already marketing the Wii game system. These include Japan, Europe, and North America. * Users enjoy the connection made among them and other users while playing the game. Users enjoy spending time with their grandchildren during game time. * The target markets are classified as Thinkers and Survivors. The Thinkers are seeking a game that provides quality and serves a purpose. The Survivors are seeking a brand they can remain loyal to and suggest to their peers and families. 2.1.2 Market Needs * Ease of use – The customers can confuse easily and need a game easy to use without having to ask the younger generation for assistance to operate. * Cognitive stimulation – The customers need their brain stimulated to maintain memory. * Customer service – Excellent service is required to develop a maintainable business that possesses a loyal customer base. 2.1.3 Market Trends * Wingo will distinguish itself by marketing a product not previously available to gamers and other consumers. The market segment for this product is growing at a tremendous rate due to the baby boomer generation aging. Therefore, the marketing is aimed at this segment. * Wingo will also distinguish itself by offering the expanded service plan available with the purchase of only this game. Repair service of the game will allow the consumer to have peace of mind knowing that, should an issue arise, their game will either be fixed or replaced at no additional charge. Saving money in today’s economy is extremely important to all consumers. * Another growing trend for this market is serious gaming, where the players learn skills and competencies that can be then be used in â€Å"real† world situations. Specific goals are set within the game to be reached by the gamer; which fosters incentive to learn, offers instant feedback, encourages skills development, and assists with knowledge transfer. Grandparents and parents are always looking for ways their grandchildren and children can learn new skills utilizing a fun and entertaining venue. 2.1.4 Market Growth * With the Wii system sales declining 9.7% from July 1, 2011 through June 20, 2012, the market is diminishing. Wingo and its extended service plan will, with any luck, bring the sales up for the Wii systems. * The growth potential is there, with the baby boomer generation aging and needing to ensure that they live vibrant, active lives; even once they are physician recommended for assisted living and long-term care facilities. Assisted living and long-term care facilities are required by State and Federal regulations to ensure that all residents remain active; whether with board games, memory games, or exercise. * The diminishing market will need to have a powerful message sent. Iterating to younger generations that it’s not too late to have fun with grandma and grandpa; and to the older generations that it’s not too late for them to have fun. 2.2 SWOT 2.2.1 Strengths – Wii’s reputation among consumers. Wii’s pricing effectiveness of providing lower cost products compared to competitors. Wii’s service and product quality compared to competitors. 2.2.2 Weaknesses – Wii’s diminishing market share. Wii’s lack of effective innovation and the cause of its diminishing market share. Due to their decline in sales over the past year, Wii lacks available capital. 2.2.3 Opportunities – Wii provides similar products compared to competitors at a lower cost. Wii customized the extended service plan for the Wingo game. Wii introduced a new game to a new market. 2.2.4 Threats – Economic depression causes businesses and consumers to cut back on entertainment expenses. Competitor develops a similar game with improved technologic advances. Legislation to reduce number of items appropriate for assisted living and long-term care residents’ activities. 2.3 Competition * There are two main competitors of Wii products. Both are gaining market shares by introducing new technological accessories, including allowing the player to be the remote and better graphics. * Customers will prefer the Wii’s product because of the lower costs of similar products and the extended service plan included with Wingo. * Wingo will be offered to select assisted living and long-term care facilities at an even lower price than retail price for a limited time to help get the word out. * Xbox 360 offers the Kinect that allows players to be the remote. Kinect is offered at a price of $109.95. The Kinect is offered around the world at Walmart, K-Mart, Target, Shopko, RadioShack, and GameStop to name a few. The Xbox Kinect is advertised to people of all ages looking for fun and exciting ways to exercise. 2.4 Product Offering * Wingo will provide consumers with a fun and exciting way to spend time with family while building cognitive skills and abilities that can be utilized in everyday life. Wingo’s extended service plan provides peace of mind to the consumer knowing that their investment is protected. * Wingo is the name chosen for the new game because it is short and catchy. Essentially, the ‘b’ in bingo is replaced with the ‘w’ from Wii. Wingo will be positioned as an affordable entertainment and enhances cognitive skills for all ages. 2.5 Keys to Success The keys to success are designing and producing a product that meets market demand. In addition, absolute customer satisfaction is a must that Wii needs to ensure. Profitability and sustainability will be inevitable if these keys to success are met. 2.6 Critical Issues * Establish Wingo as the game of choice for assisted living and long-term care residents. * Aim for controlled growth that commands that expenses for payroll will never surpass the revenue. This will assist shielding against recessions. * Wingo is in the introduction phase of its life-cycle because it has just been introduced to the market. 3.0 MARKETING STRATEGY The key to the marketing strategy is focusing on the markets residing in assisted living and long-term care facilities. Wii can cover approximately 50% of this market because it produces other products geared toward the families and friends of each segment. 3.1 Mission * Nintendo, producer of Wii and all its games, holds a strong commitment to constructing and marketing the greatest products and services for support. It is vital not only to offer products of the utmost quality, but to give every customer our attention, and show them consideration and respect during each encounter. * The value proposition is constantly improving products and services by listening closely to our customers’ wants and needs. 3.2 Marketing Objectives * Identify the benefits to the target market from using the product and listen to their wants and needs for any improvements. * Obtain and continue a strong, positive growth each quarter * Accomplish a continual rise in market penetration * Market to successful assisted living and long-term care facilities looking to offer a different and exciting activity to their residents * Emails, mail, and phone calls to assisted living and long-term care facilities explaining the benefits of using our product * Achieve a market share of at least 25% 3.3 Financial Objectives: Skip this section for now. You will do this later. 3.4 Target Markets * The specific target markets for Wingo are assisted living and long-term care facilities’ residents. The niche market will be the residents of these facilities that need increased cognitive therapy. Another niche market for Wingo will be those residents that are unable to pay outright for the product by offering a payment plan to those residents. * The assisted living and long-term care facilities are the optimal target markets because the majority of their residents are in need of cognitive therapy. The facility could purchase the product for all residents to use during a scheduled gathering for residents. 3.5 Positioning * The needs of Wingo’s target market include improved cognition, more social interaction, more exercise, and more fun. Wingo will help to improve upon all of these needs. There is increasing evidence that suggests video games are beneficial. In September 2009 a study was published suggestive of increased brain efficiency from playing certain video games. According to Mary Ann Liebert, Inc./Genetic Engineering News, recent research proves that video games provide vital benefits for olders adults by offering cognitive stimulation and a basis for social interaction, exercise, and fun. * The key difference of Wingo from competitors’ video games is that Wingo is the only video game that is based off of the most popular game played by older adults in assisted living and long-term care facilities, bingo. The most distinguishing feature of Wingo is the game’s ability to allow up to eight players to play at one time or to allow four players to play up to two Wingo cards e ach at the same time.

How Much Does It Cost to Hire a Ghostwriter, According To a Pro Ghost

How Much Does It Cost to Hire a Ghostwriter, According To a Pro Ghost How to Hire a Ghostwriter – By Andrew Crofts Andrew Crofts is a ghostwriter and author who has published more than eighty books, a dozen of which were Sunday Times number one bestsellers. He has also guided a number of international clients successfully through the minefield of independent publishing. In this post, he explains how to go about hiring a ghostwriter, the cost of ghostwriting, and the process of working with one.Why Hire a Ghostwriter?The job of a ghost is to write the book which you would write if you had the time or the ability. Writing books takes practice, like any other skill, it also requires more time than most people can afford. It is perfectly sensible to hire a professional to do the job for you, just as you would hire a barrister to plead for you in court or a speechwriter if you wanted to get into the White House. It will still be your story, whether it is an autobiography, a memoir, a family history, a how-to business book or even a novel, just written with professional help. Whatever you need, a ghost will do for you, but you must first be clear in your mind what it is you do need. Whatever you need, a ghostwriter will do for you, but you must first be clear what that  is. Traditional Publishing Deal or Self-Publishing?Do you want to follow the traditional route of trying to find a big name publisher and getting an advance to help defray the costs? Or do you want to maintain control of the whole project and self-publish, either with or without the help of an independent publisher?If it is the former then you initially need the ghostwriter to produce a proposal which can be taken to publishers, either by you, by the ghost or by an agent who the ghost may be able to lead you to. The ghost can then write the whole manuscript once the publisher has been found.If you want to maintain control then the ghostwriter will be writing the whole manuscript for you from the start, and should be able to help you find the experts you need to turn it into a finished book. (Although most of those services are also available on Reedsy).A proposal for a traditional publisher will probably be between 10,000 and 20,000 words, containing a short synopsis, an author profile, chapter breakdown, some sample chapters and any background information which will help the sale, (similar books on the market, captive markets etc).A complete book could be anything from 30,000 to 100,000 words or more. There are usually between 300 and 400 words to a page, so you can work out roughly what that will look like. "A #ghostwriting proposal for a publisher will probably be between 10k and 20k words." @andrewcrofts Choosing the Right GhostwriterOnce you have a clear idea what the book is to be about and what you want to do with it once it is written, you can then make contact with some ghostwriters. An email is probably the best first approach to assess if they are interested and if they are available. Then move to phone calls or Skype to see how the chemistry is between you.You are going to need to trust your ghostwriter completely because you will be telling them everything, just as you might tell your doctor, your therapist or your lawyer. If anything about them makes you doubt that you will be comfortable with them then move on to the next person. You may be able to make a decision at this stage, but if possible a face-to-face meeting is good. "You  need to trust your ghost completely because you'll be telling them everything." @andrewcrofts Do You Need a Contract?Once you are both happy with the chemistry, decide if you want to have a formal contract or just an exchange of emails laying out what each side expects of the other. Lawyers and agents will tell you that you should have contracts that cover every eventuality and if that will make you more comfortable then, by all means, have one drawn up or ask the ghost if they have a standard one. You might also want them to sign a non-disclosure agreement. Again, I stress, you really need to trust this person before you get too involved. If you feel you need to tie them down legally they may not be the person for you. It may be, however, that they will have had bad experiences with clients in the past and they may prefer to have something in black and white. You need to work this out between you.How Much Will a Ghostwriter Cost?How much a ghost will cost is a matter of supply and demand. If they have all the work they can handle and potential clients approaching them every day they will cost a lot. For that money, you will have the confidence that the writing will be of a certain standard and that the ghostwriter will know exactly what they are doing. If they are just starting out and desperately want to get some books on their cv then they will be more affordable, but there is always the risk that they will not write as well or as quickly. You need to have in mind what your budget is. Ask them what they would charge and don’t be afraid to negotiate. In some cases, you may have a book which is so obviously commercial the ghostwriter will be willing to work for a 50% share of the royalties. If you are going to go in for that sort of arrangement you will need a contract, and you should probably involve an agent, just because the money may not come in for several years, by which time everyone might have forgotten what was agreed. Even in those situations, you will probably need to pay for them to create the proposal at the start.It is very importa nt that neither of you goes into the relationship feeling resentful about the money. If the ghost is going to be spending three to six months working for you then you have to be prepared to pay the equivalent of a decent salary. If it is a proposal they can do in a month, the same applies.So how much does the average ghostwriter cost? Some ghostwriters will charge the equivalent of  £100 a day, some will charge  £1,000. Most will prefer to give you a quote for the whole job, but you can always agree to pay that in stages so that if the relationship isn’t working out - or you change your mind - you can walk away without paying any more. The most important thing is that you are both clear about what is expected and, again, that there is an atmosphere of mutual trust.Be aware that very few books make much money from sales - if any at all. No one can ever predict which books will become best sellers, so it is much like buying a lottery ticket. You are extremely unlikely to earn back the money that you are going to spend on a ghostwriter from sales alone. There must, therefore, be another good reason for writing the book other than the hope of making money.The Ghostwriting ProcessThe ghost will be happy to sit with you and record the whole story from start to finish. Any written material that you can give them in advance, however, will help to speed things along by guiding their questioning. Always meet somewhere where you will be completely comfortable. Your own home or workplace is the best, but a ghost will go wherever you ask as long as it is reasonably quiet. (I have spent a great many months of my life sitting in hotel suites and coffee shops).In an ideal world you will spend a few days recording, the ghostwriter will then go away and write the first draft, you will then meet up again and tell them if they are going wrong and put right anything that they have misunderstood or that you forgot to tell them at the first meetings, and they will then produce a final version.In reality it sometimes takes a few more journeys back and forth before the manuscript is perfect and if you would be more comfortable with them showing you a chapter or two at a time then, by all means, tell them at the beginning, (preferably in an email so you can both remember what you have agreed).You both need to find a way of working which makes you comfortable, but if you are going to be very hands-on and insist on lots of meetings and re-writes you may have to accept that the costs will go up. The ghost will be happy to sit with you and record the whole story from start to finish. Once the Book is WrittenOnce you have a manuscript that you are both happy with, most ghostwriters will be able to help you with either finding a traditional publisher, (although there are never any guarantees of success there), or with guiding you through the self-publishing process. By the time you have got to this stage you should have a professional relationship of absolute mutual trust - possibly even a friendship. Looking to hire a ghostwriter? You can check out Andrew Croft's profile on Reedsy here! Or find out more about ghostwriters here.  Want to know more about ghostwriting, or share an experience with a ghostwriter? Leave us your thoughts, and any questions for Andrew, in the comments below!

20 Opinion Essay Topics How to Write about the History of Architecture in an Interesting Way

20 Opinion Essay Topics How to Write about the History of Architecture in an Interesting Way It is a known fact that the content of an essay is determined by the subject matter to be discussed but its structure relies heavily on the topic you choose. Therefore, when writing an opinion essay, the first step to shaping your opinion and that of the reader starts with selecting a topic that wakes up the urge to learn in the reader. Writing on the history of architecture is a task that can be simplified if a topic that truly interests the reader is chosen. This article will attempt to provide you with some topics on the history of architecture which will serve as a portal into learning more about ancient cultures and their influences on the architecture of their time. Dissecting the Role of Ancient Cultures in Driving Architectural Growth Architecture in the Neolithic Era and the Birth of Modern Architectural Designs Neolithic Architecture and its Role in Human Creative Growth Spotting Religious Influences in Ancient Architectural Design Understanding the Importance of Religion in Ancient Architecture and Creative Design The Effects of Roman Architectural Innovations to Urban Planning Outlining the Architectural Innovative Feats of the Roman Era Discussing Islamic Architecture and the Cultures that Influenced it The Unchanging Face of Chinese Architecture through the Years Chinese Architecture and its far-reaching Influence Over Asia The Incan Architecture and the History of Suspension Bridges European Medieval Architecture and its Religious Influences The Need for Defense and Offense in Ancient Societies and Medieval Architecture Gothic Architecture and the Rise of the Christian Religion in Europe The Rise of Renaissance Architecture and the Structures it Inspired The Spread of Italian Renaissance Architecture and its Impact in 16th Century Europe The Impact of Aksumite Architecture across The Sahel Region The Spread of Gothic Architecture and the Role of French Architects A Study of African Architecture and its External Influences The Incan Architectural Feats and its Impact on Asian South American structures Above are the topics on the history of architecture which you can use to develop your opinion essay on ancient cultures and the architectural revolutions they birthed. You can choose any of the listed topics as yours or seek some inspiration from them. Also, we intend to provide a sample essay using a topic listed above as the inspiration behind it. So please stay tuned to learn more about writing a  great  essay. Lastly, facts from the complimentary article which provides 10 facts for an opinion essay on the history of architecture will be used in developing the sample essay in the coming paragraphs. Sample Essay: Dissecting the role of Ancient Architecture Cultures in Driving Architectural Growth The history or architecture through the ages has been replete with the cultural beliefs of the people who created the structures that defined bygone eras. In my essay, I intend to explore the role of culture as a determining factor in advancing the field of architecture as we know it. To effectively discuss culture and ancient architectural growth, I believe it is important to first understand the meaning of culture and what makes up the cultural fabric of a society. Culture is defined as the ideas, customs, religious beliefs and social behavioral patterns of a society. As man evolved from being a solitary creature to living in communities, cultural values slowly became established and were represented by art works on cave walls. With time, circa 10,000 BC, the Stone Age witnessed the first time man created architectural structures to serve as housing for the family unit. As with the art forms that defined the Stone Age, 10,000 BC architecture was also inspired by the culture of its people. Therefore, architecture in the Neolithic era consisted of stone works arranged in circular form to accommodate both prehistoric man and the domesticated animals they kept for feeding. Here, the farming and gathering culture prevalent in the Neolithic age led to partitioning the home into rooms and sections for the keeping of both plant and animal life. The need for constant trips to water grounds and to gather food also played a role in advancing the creation of road paths for easy movement. The cultural influence on architecture also continued after the prehistoric era as can be seen in the architectural forms known as Mesopotamia architecture. In ancient Egypt, the belief in multiple gods and their direct influence on every sphere of human life led to the need to create elaborate homes for these gods on earth. Therefore religion played a huge role in architectural innovation as large monuments such as the Sphinx statues- tributes to the god Ra- were ingeniously built with the use of stone, mortar as well as advanced pulley systems which were marvels at that time. European architecture is not also bereft of cultural influences. In ancient Rome, large temples were also built to accommodate the many gods that influenced the roman society. But the architects in ancient Rome took innovation a step further by building civic structures such as the amphitheatre, triumphant arch, baths and gladiatorial grounds to cater for the entertainment, learning and relaxation needs of humans. While in medieval Europe, a culture of warring, annexation and external aggression led to the building of architectural marvels dedicated to the art of defending and attacking the enemy. With the advent of Christianity and the Christian way of life, the architectural landscape of Europe changed to accommodate the building of large cathedrals using ancient roman patterns as well as the Italian renaissance techniques which integrated perspective in architectural pieces to inspire the people. Islamic architecture also took inspiration from the architecture of ancient Iran as can be seen from the recurrent use of large domes and spires in the building of mosques. Finally, African architecture in the colonial era is a great indication of the effects of culture in architecture. This is because it integrated African, European, Christian, Arabic and Islamic cultures in the architectural masterpieces that can be seen across the continent. References: Fletcher, B. (1961). A History of architecture on the Comparative Method. 1st ed. New York: Scribner. Harland, J. and Bell, W. (2003). The Architecture of Ancient Greece: An Account of Its Historic Development. The Classical Weekly, 46(16), p.242. Sales Carbonell, J. (2014). Roman Spectacles Buildings as a Setting for   Martyrdom and its Consequences in Christian Architecture . Journal of Ancient Architecture and Archaeology. Buiskikh, A. (2007). On the Question of the Stylistic Influences reflected in the Architecture and Art of Chersonesos: Snake-legged Goddess or Rankenfrau. Ancient Civilizations from Scythia to Siberia, 13(3), pp.157-181. Shilliam, R. (2015). Colonial Architecture or Relatable Hinterlands? Locke, Nandy, Fanon, and the Bandung Spirit. Constellations, 23(3), pp.425-435. Williams, K. (2014). Architecture, Astronomy and Sacred Landscape in Ancient Egypt by Giulio Magli. Nexus Network Journal, 16(3), pp.825-828. Amirkhani, A., Okhovat, H. and Zamani, E. (2010). Ancient Pigeon Houses: Remarkable Example of the Asian culture crystallized in the architecture of Iran and central Anatolia. Asian Culture and History, 2(2).

Essay on the Civil RightEssay Writing Service

Essay on the Civil RightEssay Writing Service Essay on the Civil Right Essay on the Civil RightThe provision of African Americans with equal voting rights was an essential step toward the inclusion of the African American community into the political life of the US. At the same time, the introduction of the Voting Rights Act was the response of the US legislators on the growing public pressure and persisting Civil Rights movement.At this point, it is worth mentioning the fact that the introduction of the Voting Rights Act was essential because it is through voting and elections Americans can exercise their political rights and take part in the political life of the country. Moreover, voting rights granted for African Americans had opened the way to their wider representation in the US politics. In such a way, African Americans had become an influential group of voters, whose position was important, especially in those states, where they comprised a large share of the total population.The Voting Rights Act was one of the important steps along with the C ivil Rights Act toward the inclusion of African Americans in all spheres of the social, political, and economic life. In this regard, the 1966 White House Conference on Civil Rights complemented and enhanced the legal changes introduced under the impact of the Civil Rights movement. In fact, these legislative changes contributed to the overall improvement of the position of African Americans but racial inequality persisted because equal rights and liberties, which they had got under the impact of the Civil Rights movement, faced persisting gaps with opportunities which could have helped to realize civil rights and liberties of African Americans.Thus, the Civil Rights movement had enhanced civil rights and liberties of African Americans but still they had not closed opportunity gaps between racial minorities and the white majority.

AMERICAN POLITICS Essay Example | Topics and Well Written Essays - 1250 words

AMERICAN POLITICS - Essay Example These Justices are nominated by the President, and then the nomination is approved by the Senate. The length of their usual term is as long as they live, under the condition of good behavior. This could mean holding the position for life, wherein they leave office only when they die, choose to retire, resign, or be ousted or impeached by the people. The proposed change in the judicial system poses that the president appoints the justices, and the Senate confirms if the appointment is OK. But the federal judges will only be given a term of ten years, not like of today wherein they can stay as long as they want, unless they die, retire, resign or get impeached. But these judges are also eligible for re-appointment and undergo the same process. The biggest thing that will be changed is the length of time a Justice could be in position. A justice is allowed to be in position for as long as he wishes, provided that he is in good condition of behavior. But with this proposition, it will be changed to only up to ten years, even though he could still be reappointed. This is a big change in the judicial system of the United States, because it has been like this way for many decades already. Even the court is renamed depending on whose term it is, like for example Burger Court, if a certain Justice Burger is on the position of chief justice. Why is this change important? The length of time a justice stays in court is very essential in managing cases. Through this way, we could assure of his competency. Changing justices every ten years is like an evaluation of his performance. If during his term, he did well, it is very likely that he will be reappointed. If he didn’t, well it’s very likely that there will be a new set of Justices waiting for appointment (Becker). The lifelong stay of the federal judges in good condition of behavior has caught attention recently though it has been rarely or not thoroughly discussed way back. Before,

Diversity in Canada Research Paper Example | Topics and Well Written Essays - 2000 words

Diversity in Canada - Research Paper Example The research paper "Diversity in Canada" analyzes the opportunities and challenges brought by the cultural diversity in Canada. The employment rate of the indigenous people in Canada that were aged between 25 and 54 years increased from 61.2 percent in the year 2001 to 65.8 per cent in the year 2006. On the other hand, 80.3 percent of the immigrants In Canada were employed in 2001 and in 2006, they employed population increased to 81.6 percent. The local Canadian market is quite diverse culturally just like the global market. Thus, businesses in Canada need to perceive and deal with the cultural diversity as well as the way it affects the economic behavior, market trends, and demands. To encourage the creation and sharing of Canadian stories, both at home and abroad, which reflect Canada's cultural mosaic, Canadian Heritage is pursuing a number of strategic objectives. One of the most cardinal strategic objectives is the realization of the significance of cultural diversity for Canada. There has been a huge debate about the usefulness of multiculturalism in Canada and the potential ways it is impacting the lifestyle of both the indigenous and the immigrant population in the country. The current state of cultural diversity in Canada can best be described as, â€Å"the best of times, it was the worst of times†. Canada has not only seen increased comparative advantage into the society but also has witnessed more evidence of the important role of the Canadian multiculturalism policy in the achievement of comparative success.

Conflict of Interest Becomes Key Issue in Public Sector Research Paper

Conflict of Interest Becomes Key Issue in Public Sector - Research Paper Example Conflict of Interest becomes a key issue in Public Sector. Chapter 7 Title 59 of the Idaho State’s Code specifically states the conflict of interest occurs when any official or administrative action, decision or recommendation by any person in relation to ones’ official duty as a public officer that would generate economic gain of the person or member of the public officer’s family members, or a business owned, whether partially or wholly, by the public officer. The code specifically states that the public officer shall not use one’s office to enrich oneself. For example, the police officer shall not receive money in exchange for not giving a parking ticket. The judge shall not receive gifts in exchange for winning a case filed under the judge’s courtroom. In addition, the fireman shall not receive cash in exchange for prioritizing the saving of one’s home over the other homes in the community. Likewise, the government construction engineer s hall not receive cash or other gifts from the suppliers in exchange for winning a government contract. (http://www.boisestate.edu/policy/policy_docs/7080_ethicsingovernmentconflictofinterest.pdf) Exceptions to the Conflict of Interest Rule. However, there are exceptions that would prevent the public officer’s action or inaction from being classified as conflict of Interest. One example is when the law requires the public officer to pursue the action or inaction. ... ic officer’s legal salaries, wages, and other benefits) on the public officer as that of a substantial group of persons engaging in the same profession, trade, or occupation. Further, the public officer can act or not act on any transaction if the public officer or any member of his family is a director, owner, officer, or partner employee owns stocks in the benefiting organization amounting to $ 5,000 or less. Lastly, another example is when the public officer’s action or inaction in relation tax imposition will have the same effect on the public officer and the general public. (http://www.boisestate.edu/policy/policy_docs/7080_ethicsingovernmentconflictofinterest.pdf) Ethics in Government. All government employees must comply with government ethics policies. The †¦ states that a public officer who is a noncareer officer or employee working on a government position with the rank of GS-15 or the General Schedule, or if not found under the General Schedule, has a ba sic salary rate equal to or more than 120 percent of the minimum rate of basic pay for a GS- 15 of the General Schedule, in any one accounting year, should not receive outside remuneration exceeding fifteen percent of the annual basic pay for level II of the Executive Schedule under Section 5313 Title 5 of the United States Code starting January 1, 1978. Likewise, the law allows the public’s giving of charitable institution on behalf of the public officer provided the amount is equal to $2,000 or less in any given accounting year. However, the public’s giving of charitable contributions to any charitable organization where the public officer or any of his family members will have economic gain, whether directly or indirectly. (http://www.library.ca.gov/crb/98/02/98002.pdf) Further, the same website

Essay Example | Topics and Well Written Essays - 1500 words - 38

Essay Example According to him, natural laws are governed by the fact that man needs to fight for his survival. It is natural for man to seek peace in his life but if he gets into conflict with others due to competition, diffidence and glory, then he has the right to defend himself in order to restore his peace. With competition, he fights for gain, with diffidence, he fights for safety and with glory, he fights for his own reputation. Thus, although he seeks peace and knows he deserves it without hurting anybody, if he is threatened of such peace, then he can wage war in order to get his peace back. Hobbes also contends that a person’s rights, when renounced or transferred to others, are entered into social contracts, such as when people entrust their rights to a ruler. This means that all persons must mutually agree to transfer their right to a political sovereign or in Hobbes’ term, the state of Leviathan. It is also agreed that this state punishes violators of the agreement to ob ey the laws of society. The ruler’s power should come from the natural right of people to live in peace. Similarly, Locke believes that man is governed by natural law, but goes further in saying that it is the manifestation of human reason which restricts the egoism of pure self-interest such as having one’s individual peace and liberty, and promoting more sociable benefits. Locke proposes that man has three basic natural rights: to life, liberty and property. When people entrust a leader to these, it should not be absolute but only partial. Rulers are also vulnerable to the temptation of hoarding power. People are comfortable obeying the government as long as their individual rights are protected, thereby enhancing their freedom. Should they feel that it fails to do so, or that government violates their rights, they would feel the need to fight against it to regain their rights. Aristotle believes that the state should cater to the

Eriksons stage of evelopemnt (Ego Integrity vs Despair) Article

Eriksons stage of evelopemnt (Ego Integrity vs Despair) - Article Example This psychosocial stage has specific characteristics that explain late adulthood behavior. According to Erickson’s theory, the ego integrity versus despair is a crisis that involves deepened mental engagements (Carducci, 2006). The individual in this stage reflects on the past. They consider the impacts of the decisions they made during the earlier stages of development. The ego of an individual develops when the individuals reflect of the choices they made earlier in their development (Newman, 2012). Ego integrity occurs when the individual reflects on the past decisions of earlier developmental stages as pleasant. In this case, the individual celebrates his/her life through the mentorships and developments they have accomplished to other people. Ego integrity is therefore pleasurable (Carducci, 2006). The individuals perceive their lives as complete. In the case of the deceased client, ego integrity is unattainable to him. Reflection of his life shows sadness and misfortune through the sicknesses within his family, and also his unfulfilled career. In despair, the individual reflects on the life they have lived and they experience a sense of incompleteness (Newman, 2012). The failures in achievement tend to dominate their thoughts and reflections during this stage of their life. They realize that time has lapsed and they lack control to many situations (Newman, 2012). Therefore, their thoughts are directed towards what cannot be modified and rectified in their old age. Consequently, the individual manifests feelings of anger and intense bitterness (Fry, 1989). The case client in the nursing home may be suffering from despair. He might not have the wisdom to negotiate through the crisis. This case client will undergo despair due to the incomplete feeling upon the reflection of his

Essay Example | Topics and Well Written Essays - 1500 words - 38

Essay Example According to him, natural laws are governed by the fact that man needs to fight for his survival. It is natural for man to seek peace in his life but if he gets into conflict with others due to competition, diffidence and glory, then he has the right to defend himself in order to restore his peace. With competition, he fights for gain, with diffidence, he fights for safety and with glory, he fights for his own reputation. Thus, although he seeks peace and knows he deserves it without hurting anybody, if he is threatened of such peace, then he can wage war in order to get his peace back. Hobbes also contends that a person’s rights, when renounced or transferred to others, are entered into social contracts, such as when people entrust their rights to a ruler. This means that all persons must mutually agree to transfer their right to a political sovereign or in Hobbes’ term, the state of Leviathan. It is also agreed that this state punishes violators of the agreement to ob ey the laws of society. The ruler’s power should come from the natural right of people to live in peace. Similarly, Locke believes that man is governed by natural law, but goes further in saying that it is the manifestation of human reason which restricts the egoism of pure self-interest such as having one’s individual peace and liberty, and promoting more sociable benefits. Locke proposes that man has three basic natural rights: to life, liberty and property. When people entrust a leader to these, it should not be absolute but only partial. Rulers are also vulnerable to the temptation of hoarding power. People are comfortable obeying the government as long as their individual rights are protected, thereby enhancing their freedom. Should they feel that it fails to do so, or that government violates their rights, they would feel the need to fight against it to regain their rights. Aristotle believes that the state should cater to the

Compare and Contrast Augustine(Political Writing) and Aquinas (The Essay

Compare and Contrast Augustine(Political Writing) and Aquinas (The Political Ideas Of ST. Thomas Aquinas) - Essay Example While some thinkers have argued for theological positions such as Christian communism, others propose that Christians should have limited participation in politics. Saint Augustine and Thomas Aquinas’ works attempt to provide a harmonious relationship between politics and Christianity. Augustine and Aquinas thoughts on politics are similar in terms of their theological positions, and differ in terms of Augustine’s theological outlook and Aquinas’s rational position on matters. Augustine, as a classical theologian, had notable works that he produced on politics. This occurred in spite of his firm grounding on religion. Augustine’s work had remained as classical in defining religion’s relationship with the society. Augustine discusses dual citizenship in terms of heaven and earth. He recognizes that human beings are bound to the functioning of the earthly state and the heavenly kingdom. Augustine allegorically refers to cities, the earthly city and th e city of God. The earthly city belongs to the class of individuals who are damned. According to Augustine, such individuals do not possess God’s blessings (Saint Augustine 5). On the other hand, the people in the City of God have God’s blessings. The City of God surpasses earthly institutions such as the state. On the other hand, Thomas Aquinas is a theologian who embarked on a study of the church within an intellectual frame. This explains why the papacy recommended Aquinas’s texts as preliminary in attaining ordainments. This suggests that these two scholars shared a similarity in articulating an objective view of the church. In turn, they had designed a philosophical outlook on spiritual matters. It is essential to highlight that Augustine and Aquinas shared similar convictions about wars. The scholars agree that war can be a just affair as long as it builds on certain premises. According to Aquinas, war is necessary as a means of defense. In addition, war i s vital in the event of ensuring long-term peace. Aquinas laid out Augustine’s principles in justifying given wars. To begin with, there has to be considerable possibilities of winning a given war. In addition, a strong central authority should be responsible for waging such a war. The third premise stated that peace was to be the central motive in pursuing a war. Similarly, Augustine had proposed pacifism as a Christian way of living. This means that Christians should oppose war and violence as a means of initiating conflict resolution. Augustine, however, asserted that peacefulness in the case of a serious wrong, which only violence could stop, is a sin Saint (Augustine 29). Augustine states that defense of the self and others could be necessary in the case of an attack. A legitimate authority, however, has to approve such a defense. In as much as Augustine did not explicitly state the components of a just war, he, in an indirect sense, coined the term in The City of God wo rk. In this sense, it was sometimes necessary to have a war that helped preserve peace in the long-term. All the same, Augustine insisted that war should not be preemptive. This is a functional outlook on war that Aquinas uses to lay out the components of a just war. Both Aquinas and Augustine believe that the state is instrumental in safeguarding a common interest. Augustine discusses this concept in the scope of a political community. Aquinas discusses the state’s purpose in terms of justice. According to Augustine, both the state and the

Increase Crime Among Youth Essay Example for Free

Increase Crime Among Youth Essay 1. This is to confirm that we have allotted flat no. D4 / E 5 admeasuring 920 Sq. ft.(built up area) on the Survey No.49 A / 7 constructed by us to shri PARAG VIJAY MODI for a total consideration of Rs.12,00,000/-(Rupee Twelve Lac Only)Under an agreement for sale dated 20 /12/2012. 2. We confirm that we have obtained necessary permission / approvals sanction for construction of said building from all the concerned competent authorities and the same are in force. The construction of the building as well as of the flat is in accordance with the approved plans. We assure that the said flat as well as the said building and the legal appurtenances there to be not subject to any encumbrances, charge or liability or any kind whatsoever and that the entire property is free from encumbrances and marketable. We have a clear, legal and marketable title to the said property and part thereof. 3. Shri. PARAG VIJAY MODI has/ have paid the total cost of Rs. 5,90,000/-(Rupees Five Lac Ninety thousand Only). 4. Possession of the said Unit/Gala/Shop/ Premises / Flat will be given to Shri. PARAG VIJAY MODI . 5. We have hereby confirm that we have NO OBJECTION to your giving finance to Shri. PARAG VIJAY MODI his her mortgaging the said Flat to your Bank by way of security for repayment of such finance. Notwithstanding anything to the contrary contained in the said agreement. We hereby register the Banks charge in our books in respect of the said Flat. AND Shri PARAG VIJAY MODI will not be permitted to transfer, assign, sell off or in any other way/ manner deal with the said Flat prejudicial to the interest of the Bank, without the prior written consent of your bank. 6. We undertake to form a Co-operative Society of the Flat holders of the aforesaid building under the Maharashtra Co-operative Societies Act.1960 within two years from the due hereof. We also agree to inform and given proper notice to the Co. operative Society as and when formed, about the said flat being so mortgaged to your Bank. 7. We are aware that relying on what is stared herein above, you have agreed to give the finance to Shri. PARAG VIJAY MODI P.S. Your are requested to issue your pay order in favour of sarasvat Bank c/a No CAPUB /11 M/s Gagangiri Construction. Instruction: If No.5 is not applicable then cancel the same and renumber the remaining paragraph.

Employment Law and Human Resources

Employment Law and Human Resources Christopher Serrano Week Two Assignment What do you think are some of the factors in the modern workplace that contribute to a theft of time? How can those factors be managed? Theft time occurs when an employee waste their time, such as taking extended breaks, arriving late, leaving early, unnecessary time and excessive internet usage for non related work. The biggest influences to the theft of time in a deskbound job is the use of internet for non related work purposes. It is very tempting for an employee to waste time when they are in from of a computer browsing online especially checking their social media status. One other major contributing cause to the theft of time is when an employee make their workday taking personal calls to deal with personal situations. Although these forms of theft of time can overlooked from the attention of the employer, there are things that a company can do to prevent employees from stealing time. One of the most effective way to prevent theft of time is to block certain websites, such as social media outlets especially Facebook. When an employees notice that certain websites are block, they are less likely to visit that website again. Companies can also monitor their employees by implementing the use of time and attendance software with the use of biometric scanner that requires employees to check in and check out when they arrive, leave, take breaks, and lunch breaks. The use of biometric and attendance system will warrant that employees scan themselves in and out without the assistance of a co-worker do it for them. 2. What does the word Whistleblower mean (legally speaking)? Give an example of whistleblowing. A whistleblower is a person who reports inside knowledge of illegal act occurring in a business and notifies the government of an unlawful act committed by that company. The Whistleblower Protection Act (WPA) of 1989 was enacted to safeguard workers who report major violations of the law from being discharged or otherwise retaliated against by their employers. To qualify for whistle-blower protection, an employee must provide a written disclosure regarding a violation of state or federal law through (1) mismanagement, (2) abuse of authority, (3) substantial waste of public funds, or (4) danger to public health and/or safety. (Moran, 2013) An example of whistleblowing is when the former CIA contractor Edward Snowden exposed the US Intelligence of collecting millions of internet data and phone records from the Americans. 3. Retaliation has become one of the most often cited reasons for employees filing charges with the EEOC against their employers. Please define retaliation in the legal, employment sense and explain when it is illegal. What can an employee do when they feel they have been retaliated against and for what reasons does retaliation rise to the level of an EEOC lawsuit? Retaliation is when an employee retaliates against its former employer for harassment and discrimation. If an employee feel that theyve been retaliated against, they can file a claim with Employment Equal Opportunity Commission for wrongful discharged. Although, here are several factors before filing a lawsuit which includes the seriousness of the violation, the type of legal issues in the case and the wider impact the lawsuit (EEOC.Gov). 4. During the course of a day, employee Jennifer Anniestown (an accountant) constantly opens and updates her Facebook account on her iPad, checks on her lottery ticket numbers, calls and talks to her mother for 30 minutes, her children for 10 minutes (she makes sure they get home safely every day) and her husband every afternoon for 15 minutes to see if he or she is making dinner that night. Her employer, Billybob Thornblower listens to each of her phone calls to make sure that she isnt talking to his wife, one of her good friends, about his actions at work. (He is always hitting on the salesgirls, in a good-natured way.) Billybob ends up being fired for sexual harassment when one of the salesgirls complains. Jennifers new boss, Tracy, notices that Jennifer is doing a ton of personal work during company time. There is no written policy about this issue at the company. To date, Jennifers work is exemplary. She always has everything done in a timely manner and her books balance at the end of every day. What should Tracy do about this situation? Tracy should warn Jennifer of this behavior before reporting her to Human Resources. Even though Jennifer is very good at what she does and can get her assigned task done in a timely manner, Tracy should tell her that she is committing theft of time and wasting companys money by taking care of personal matters during companys time. If this behavior continues, Tracy should sit down with her and write her up for performance improvement review to give her one more chance before terminating her employment. 5. Last month, Steven Smith was hired as the secretary for lawyer Wayne Wright, who has a drinking problem. Waynes last secretary quit when Wayne tried to get her to go out with him on a date. So far, Steven and Wayne have gotten along peachy. Steven is subpoenaed to testify in the harassment lawsuit of Waynes former secretary, and says (under oath) that Wayne has treated him great, but that Wayne also admitted he had asked the secretary out on dates regularly and grabbed her inappropriately. Steven is telling the truth. A few weeks later, Wayne and his firm lose the harassment case and have to pay the prior secretary back pay and reinstate her to her job as part of the damages in the case. The firm terminates Steven so that they can put the old secretary back in her job. Steven asks you what you think he should do. What do you say? As an advisor to Steven, I would advise him not to retaliate because as part of the court order, Waynes firm have to reinstate the former secretary back in her job. I would also remind him that he was an at-will employee therefore his former employer doesnt require to give him reason as to why they let him go. Lastly, I will tell Steven to reach out to Waynes office and ask if he can use them as a reference and ask for recommendation for future employment opportunity since he had a good relationship with Wayne. References: Moran, John J. Employment Law, 6th Edition. Pearson Learning Solutions, 01/2013.  VitalBook file. Filing a Lawsuit. (n.d.). Retrieved, from https://www.eeoc.gov/employees/lawsuit.cfm

Critiques of Frederick Douglass Work, from The Narrative to the North

Critiques of Frederick Douglass' Work, from The Narrative to the North Star "Right is of no sex-Truth is of no color-God is the Father of us all, And all we are brethren." A brief biography of Frederick Douglass Some historical criticisms of Douglass' Narrative New criticisms of Douglass' work Frederick Douglass Links See the First edition of The North Star, Douglass's newspaper A brief biography of Frederick Douglass Frederick Douglass was born into the institution of slavery in 1817, in Tuckahoe, Maryland. Frederick Douglass did not know the exact date of his birth so he adopted February 14th, because his mother used to call him her "little valentine." Douglass knew very little about his mother since she was a field hand on the plantation some twelve miles away, and tragically she died when he was a very young boy. Douglass did not know who his father was, but it was rumored he was the son of his white slave master, Aaron Anthony. As a child, some cruel slaveholders mistreated him. At times, to keep from starving, he competed with his master's dog for table scraps and bones. In 1825, he was sent to serve as a houseboy in the home of Hugh and Sophia Auld in Baltimore, Maryland. Mrs. Auld grew fond of Douglass and decided to teach him how to read and write. When Mr. Auld discovered this, he soon put a stop to it; however, Douglass had already acquired enough to carry on by himself. In 1832, Douglass went back to the harsh life on the plantation in Tuckahoe. For years later, along with several other slaves, Douglass attempted to escape, however the attempt was unsuccessful because one of the slaves revealed their plan. Viewed as a "bad slave," Douglass was sent to Mr. Covey's plantation. Covey was ... ...eated. Douglass made poignant points about manhood, Christianity and literacy that helped the freedom bells ring for all mankind. He did so in a peaceful and Christian manner that was exemplary and repeated in later years by civil rights activist Martin Luther King. Douglass opened the eyes for many both black and white to the shadows and indignities that slavery cast on all that were involved with it. Through his hard work, dedication and sacrifice he helped bring an end to the demon of slavery. Bibliography Almanac, Afro-American, "Biography of Frederick Douglass."(1996): 7 paragraphs.[On-line] Available: www.toptags.com/aama/bio/men/freddoug.htm File:bio Davis, Charles T., Henry Louis Gates Jr. The Slaves Narrative.London:Oxford Press Sundquist, Eric J., ed. Frederick Douglass: New Literacy and Historical Essays. Boston: Cambridge Press, 1990. Critiques of Frederick Douglass' Work, from The Narrative to the North Critiques of Frederick Douglass' Work, from The Narrative to the North Star "Right is of no sex-Truth is of no color-God is the Father of us all, And all we are brethren." A brief biography of Frederick Douglass Some historical criticisms of Douglass' Narrative New criticisms of Douglass' work Frederick Douglass Links See the First edition of The North Star, Douglass's newspaper A brief biography of Frederick Douglass Frederick Douglass was born into the institution of slavery in 1817, in Tuckahoe, Maryland. Frederick Douglass did not know the exact date of his birth so he adopted February 14th, because his mother used to call him her "little valentine." Douglass knew very little about his mother since she was a field hand on the plantation some twelve miles away, and tragically she died when he was a very young boy. Douglass did not know who his father was, but it was rumored he was the son of his white slave master, Aaron Anthony. As a child, some cruel slaveholders mistreated him. At times, to keep from starving, he competed with his master's dog for table scraps and bones. In 1825, he was sent to serve as a houseboy in the home of Hugh and Sophia Auld in Baltimore, Maryland. Mrs. Auld grew fond of Douglass and decided to teach him how to read and write. When Mr. Auld discovered this, he soon put a stop to it; however, Douglass had already acquired enough to carry on by himself. In 1832, Douglass went back to the harsh life on the plantation in Tuckahoe. For years later, along with several other slaves, Douglass attempted to escape, however the attempt was unsuccessful because one of the slaves revealed their plan. Viewed as a "bad slave," Douglass was sent to Mr. Covey's plantation. Covey was ... ...eated. Douglass made poignant points about manhood, Christianity and literacy that helped the freedom bells ring for all mankind. He did so in a peaceful and Christian manner that was exemplary and repeated in later years by civil rights activist Martin Luther King. Douglass opened the eyes for many both black and white to the shadows and indignities that slavery cast on all that were involved with it. Through his hard work, dedication and sacrifice he helped bring an end to the demon of slavery. Bibliography Almanac, Afro-American, "Biography of Frederick Douglass."(1996): 7 paragraphs.[On-line] Available: www.toptags.com/aama/bio/men/freddoug.htm File:bio Davis, Charles T., Henry Louis Gates Jr. The Slaves Narrative.London:Oxford Press Sundquist, Eric J., ed. Frederick Douglass: New Literacy and Historical Essays. Boston: Cambridge Press, 1990.

The National Climate Change Technology Initiative :: Environmental Policy Politics

The National Climate Change Technology Initiative (NCCTI) On June 11, 2001, in combination with his creation of the U.S Climate Research Initiative, President Bush stated that the United States is a world leader in technology and innovation and new technologies can offer a great advance towards climate change. As a result, Bush created a complement to the Climate Change Research Initiative (CCRI), called the National Climate Change Technology Initiative (NCCTI). The goal of NCCTI was to make the U.S a stronger leader of climate change-related technology research and development by improving research and development investments across U.S. agencies and by focusing the Federal R&D portfolio on Bush's climate change goal, both near and long term. NCCTI adds on to an extensive foundation of ongoing activities in R&D of climate change-related technologies. The President said on June 11, 2001: "We're creating the National Climate Change Technology Initiative to strengthen research at universities and national labs, to enhance partnerships in applied research, to develop improved technology for measuring and monitoring gross and net greenhouse gas emissions, and to fund demonstration projects for cutting-edge technologies, such as bioreactors and fuel cells."(5) Potential impacts of technology on a global scale are relatively long-term, the NCCTI is guided over this by the climate change goals of the United Nations Framework Convention on Climate Change of 1992 (Kyoto Protocol), ratified by the United States and more than 170 other countries (5) (3). The UNFCCC calls for the "... stabilization of greenhouse gas concentrations in Earth's atmosphere at a level that would prevent dangerous anthropogenic interference with the climate system."(5) In order to achieve this long-term goal, net emissions of greenhouse gases on a global scale must ultimately approach levels that are lower than they are today. (1) Current activities of the NCCTI include a thorough and continuing review of all climate change technology-related research and development programs, with focus on improving the integration of supporting basic research activities. The NCCTI interagency working group is developing criteria to identify high-priority programs that may have the largest potential impact in the long term for reducing, avoiding, or sequestering greenhouse gas emissions.(5)(4) NCCTI also includes a proposal to fund a unique competitive solicitation program, in which technology research ideas will be funded on the basis of their potential to reduce, avoid, or sequester greenhouse gas emissions.

Evaluation of Comptronix Corporation: Identifying Inherent Risk and Control Risk Factors Essay

1. Professional auditing standards present the audit risk model, which is used to determine the nature, timing, and extent of audit procedures. Describe the components of the model and discuss how changes in each component affect the auditor’s need for evidence. The audit risk model is used to determine the nature, timing, and extent of substantive audit procedures. The components of audit risk model usually stated as follows: DR = AR/(IR x CR) Where: DR = detection risk; AR = audit risk; IR = inherent risk; CR = control risk Detection Risk: auditors’ procedures will lead them to conclude that a financial statement assertion is not materially misstated when in fact such misstatement does exist. If auditors want to decrease DR, they had better collect more evidence and make sure the validity of evidence. Audit Risk: auditors may unknowingly fail to appropriately modify their opinion on financial statements that are materially misstated. If AR should be keep in low level, which means the other risks also should be low. Inherent Risk: The risk of material misstatement of a financial statement assertion, assuming there were no related controls. As inherent risk increases, PDR decreases, which in turn increases the auditor’s need for stronger evidence. Control risk: The risk that a material misstatement that could occur in an account will not be prevented or detected on a timely basis by internal control. If the strength of internal control is assessed as decreasing, the auditor should pay more attention to control risks. 2. One of the components of the audit risk model is inherent risk. Describe typical factors that auditors evaluate when assessing inherent risk. With the benefit of hindsight, what inherent risk factors were present during the audits of the 1989 through 1992 Comptronix financial statements? Inherent risk is a measure of the auditor’s assessment of the susceptibility of an assertion to a material misstatement assuming there are no related internal controls. Some believe that inherent risk would be greater for some assertions and related account based on some conditions as follows: †¢Complex calculations rather than simple calculations. Once the company lost their a key customer, Management have a strong motivation manipulate sales and operating performance to satisfy investor expectations because the loss of a key customer put too much pressure on management to meet the requirements of external users. †¢Public Offering of Stock: After Comptronix made its public offering of stock , they have the pressure which push the management to manipulate operating performance too meet the expectations from the external users. †¢Technological Improvement: Comptronix is a manufacture company which main products are circuit boards and the circuit boards’ development depend on technological improvement. The technological improvement has a negative impact on operating performance. †¢Pressures from a new star Company: By the first year of the fraud (1989), Comptronix became a new company which can employ more than 1,800 employees in less than a decade , and at same time, the company expanded its the size of the company in three different locations. The rapid development of company made the management adjusted their operations instead of monitoring company operations. †¢Estimation of Accounts: The high inherent risk accounts include Accounts receivable/ payable, inventory, and property, plant, and equipment. But all the accounts’ computation is based on estimation which led the numbers are very unreliable and subjective. †¢Cash Flow Pressures: Comptronix suffered net losses from 1986. Until the company attracted a venture capitalist, the company was able to generate strong sales and profits. Prior to 1989, Comptronix had generated only two consecutive years of profit after several years of net losses. cash flow of financial statement cannot cover many years of recurring losses. The management has motives to make up operating accounts to look perfect to attract more investors. 3. Another component of the audit risk model is control risk. Describe the five components of internal control. What characteristics of Comptronix’s internal control increased control risk for the audits of the 1989-1992 year-end financial statements? Five components of control risk are: control environment, risk assessment, control activities, information and communication, and monitoring. Control environment set the tone of an organization by influencing the control consciousness of people. Risk assessment is management’s process for identifying, analyzing, and responding to the risks. Control activities are policies and procedures that help ensure that management’s directives are carried out. Information is needed at all levels of an organization to assist management in meeting the organization’s objectives. Monitoring of controls is a process to assess the quality of internal control performance over time. The information and communication is seriously weak in that he three executives were able to perpetrate the fraud by bypassing the existing accounting system. They could record the fictitious entries manually and other employees were excluded from the manipulations to minimize the likelihood of the fraud being discovered. Besides, the weak control activity and monitoring is represented by the fact that Mr. Shifflett or Mr. Medlin could approve payments based solely on an invoice. Therefore, the fraud team was able to bypass internal controls over cash disbursements. Internal controls were also insufficient to detect the manipulation of sales and accounts receivable. Mr. Medlin had the ability to access the shipping department system. 4. The board of directors, and its audit committee, can be an effective corporate governance mechanism. Discuss the pros and cons of allowing inside directors to sere on the board. Describe typical responsibilities of audit committees.What strengths or weaknesses were present related to Comptronix’s board of directors and audit committee? As shareholders have limited access to the sufficient information, they are hard to monitor the daily transactions and management. They would delegate the responsibilities to the board of directors. Then, board of directors require inside directors to provide sufficient information in order to make decisions those are in the maximum profits of shareholders. However, if the inside directors have improper purposes, it’s easily to be a manipulation tool for management. Audit committee is responsible for ensuring that the company’s financial statements and reports are accurate and use fair and reasonable estimates. More specifically, it is charged with overseeing the financial reporting and disclosure process, monitoring choice of accounting policies and principles, overseeing hiring, performance and independence of the external auditors, oversight of regulatory compliance, monitoring the internal control process, overseeing the performance of the internal audit function, and discussing risk management policies and practices with management. The control environment is significantly influenced by the effectiveness of its board of directors or its audit committee. Factors that bear on the effectiveness of the board or audit committee include the extent of its independence from management, the experience and stature of its members. However, among the seven individuals in Comptronix board of directors, five members are either inside directors or directors had close affiliations with management. In addition, the primary responsibility of the board of directors is to protect the shareholders’ assets and ensure they receive a decent return on their investment. Board members act as trustees of the organization’s assets and must exercise due diligence to oversee that the organization is well managed and that its financial situation remains sound. But the composition of Comptronix’s board of directors obviously lacks objectivity. A qualifying audit committee should be composed of independent directors who are not officers or employees of the organization and who do not have other relationships that impair independence. However, The audit committee of Comptronix is made up two outside directors and one gray director, which would inevitably impair the independence. What’s more, to qualify, the committee must be composed of outside director with at least one qualifying as a financial expert. Nevertheless, for Comptronix Corporation, there is no indication of whether any of these individuals had accounting or financial reporting backgrounds. Lastly, the audit committee met only twice during 1991, it was not efficiently and sufficiently to monitor and oversee the financial reporting. 5. Public companies must file quarterly financial statements in Form 10-Qs, that have been reviewed by the company’s external auditor. Briefly describe the key requirements of Auditing Standards (AU) Section 722, Interim Financial Statements. Why wouldn’t all companies (public and private) engage their auditors to perform timely reviews of interim financial statements? The term interim financial information means financial information or statements covering a period less than a full year or for a 12-month period ending on a date other than the entity’s fiscal year end. A review consists principally of performing analytical procedures and making inquiries of persons responsible for financial and accounting matters, and does not contemplate (a) test of accounting records through inspection, observation, or confirmation; (b) tests of controls to evaluate their effectiveness; (c) the obtain net of corroborating evidence in response to inquiries; or (d) the performance of certain other procedures ordinarily performed in an audit. The decision to have a review engagement is a joint decision of the client and auditor. So a review would be performed when the benefits to the auditor and to the client exceed the costs to both parties. In general, firms with high complexity are more likely to be reviewed than firms with low complexity. Firms with high growth opportunities a less likely to be reviewed than those with low growth opportunities for they may be associated with higher information and litigation risks. And it’s also about the firms’ audit assurance and insurance needs. 6. Describe whether you think Comptronix’s executive team was inherently dishonest from the beginning. How is it possible for otherwise honest people to become involved in frauds like the one at Comptronix? We don’t think Comptronix’s executive team was inherently dishonest from the beginning. In opposite, we think there are two main reasons for the company committed the fraud. The first is its weak internal control. First comes to the company’s board of director. The board of directors is responsible for overseeing the actions of management. Factors that bear on the effectiveness of the board include the extent of its independence from management, the experience and stature of its members, the extent to which it raises and pursues difficult questions with management, and its interaction with the internal and external auditors. the audit committee of the board of directors should be composed of independent directors who are not officers or employees of the organization and who do not have other relationships that impair independence. In addition, the audit committee should have one or more members who have financial reporting expertise. However, Comptronix’s board of directors consist of the CEO and the COO of the company, And two of the other five directors who had close affiliations with management, one served as the company’s outside general legal counsel and the other who served as vice president of manufacturing for a significant customer of Comptronix, and one of the remaining outside directors who was a partner in the venture capital firm that owned 574,978 shares (5.3%) of Comptronix’s common stock, the second outside director who was the vice chairman and CEO of the local bank originally loaning money to the company, and the third outside director who was president of an international components supplier based in Taiwan. And there was no indication of whether any of these individuals had accounting or financial reporting backgrounds. 28.6% of the board consisted of inside directors. And even all of the board of directors disobey the independence and effectiveness of the formation of the board of directors. The interest relationship with the company increased the potential risk for the management to commit fraud. The second reason is the huge pressure of harsh competition for the companies in the industry. The fraud was motivated by the loss of a key customer in 1989 to the three executives’ former employer, SCI. Since the first manipulation of the financial statement, they were forced to manipulate the other years and evidences to hide the manipulation, which created a vicious circle. In conclusion, the weak internal control system provided a good environment for the commission of fraud. The huge pressure of the company brought the motivation of the fraud. Both of them played important roles for the honest people to become involved in frauds. 7. Auditing Standards (AU) Section 316, Consideration of Fraud in a Financial Statement Audit, notes that three conditions are generally present when fraud occurs. Research the authoritative standards for auditors and provide a brief summary of each of the three fraud conditions. Additionally, provide an example from the Comptronix fraud of each of the three fraud conditions. (1) Three fraud conditions First, management or other employees have an incentive or are under pressure, which provides a reason to commit fraud. Second, circumstances exist—for example, the absence of controls, ineffective controls, or the ability of management to override controls—that provide an opportunity for a fraud to be perpetrated. Third, those involved are able to rationalize committing a fraudulent act. Some individuals possess an attitude, character, or set of ethical values that allow them to knowingly and intentionally commit a dishonest act. (2) Examples The incentive for top company executive to do fraud is that after the company went public, the company needed an increasing number for profit on the income statement, to attract more investors and make the stock price higher and higher. One of the opportunities for fraud perpetrated in Comptronix is that their internal controls were so insufficient. The three executives had so many authorities to get access to various accounts. They can get control of both checks and accounts payable, which enable them to make fake equipment purchasing recording. Because Comptronix`s quarterly filings were unaudited, the executives were successful in manipulating quarterly financial statements. After they successfully manipulated 1989 year-end sales and receivables, they thought their performance may not be discovered by external auditors and SEC, so they began recording fictitious quarterly sales frequently. 8. Auditing Standards Section 316, Consideration of Fraud in a Financial Statement Audit, notes that there is a possibility that management override of controls could occur in every audit and accordingly, the auditor should include audit procedures in every audit to address that risk. a. What do you think is meant by the term â€Å"management override†? Management override of internal controls is the intervention by managers in handling financial information and making decisions contrary to internal control policy. Managers may think they have the ability to operate outside of the internal controls, but this is not true. b. provide two examples of where management override of controls occurred in the Comptronix fraud. For example, Mr. Medilin, as controller and treasurer, has the authorization to manipulate both sales documents and accounts receivable documents. Thus he can enter bogus sales into the accounting system then make fake accounts receivable to overstate the company`s earnings. Moreover, in order to overstate the equipment and accounts payable, the three company executives cut fake checks to the bogus accounts payable vendors associated with the fake purchases of equipment. However, the check preparing and recording of equipment purchases jobs should be distributed to different staff. Handling these two jobs at the same time by same executives provide them opportunity to make overstated recording of equipment purchasing. c. Research AU Section 316 to identify the three required auditor responses to further address the risk of management override of internal controls. Three required auditor responses to further address the risk of management override: (1) Examining journal entries and other adjustments for evidence of possible material misstatement due to fraud. (2) Reviewing accounting estimates for biases that could result in material misstatement due to fraud. (3) Evaluating the business rationale for significant unusual transactions.