Tuesday, March 17, 2020

Free Essays on Midsummer Nights Dream

The role of women and the supernatural are obvious themes present in the Shakespeare play, A Midsummer Night’s Dream. These themes are used currently as well; however during the Elizabethan Era they had very different understandings. The role of women was used in a more negative context and the supernatural was more commonly believed than it is today. Compared to men, women were treated as a lower society of persons during the Elizabethan time. They were expected to cook, clean, care for the children, while look beautiful if in a upper class family and be hard working if in a lower class family. Women were not ranked how men were. They were characterized based on their sexual background or their marital status. The father was the head of the household; so whatever he said was the law of the house. The wives could not disagreed or question a decision her husband made unless she did it with humility and meekness. If the father sticks with what he has already said, his wife must accept this and forget about it. The wife is the rock of the family. She must make sure her family is always stabile, emotionally and morally. In the family daughters must be well mannered, good-looking, and pure. Also, she must marry a man that will benefit the social position of her entire family. The daughters cannot even think about marriage unless her parents, mostly her father has approved. Man is considered to be the top ruler in the family, as well as outside the family. The Elizabethans had many reasons why the man, particularly the husband was the top authority. One reason was that God appointed him to this position when man and woman were created. Women were expected to do and say what their husbands wished of them, whether it went against their beliefs and feelings or not. As long as she doesn’t go against God’s will, she can go against herself as often as needed to. Another theme is the supernatural, particularl... Free Essays on Midsummer Night's Dream Free Essays on Midsummer Night's Dream Shakespeare’s play, A Midsummer Night’s Dream, is a humorous and imaginative comedy. One main theme Shakespeare includes in his play is transformation. In order to understand the many transformations, one must have a close following and understanding of the play. One transformation, which happens to three people, is due to Oberon and Puck’s flower juice. The juice is a love potion, which is applied to a person’s eyelids when he or she is sleeping. When the person awakens, he or she will fall in love with the first person they see. The first love transformation occurs when Lysander awakens to Helena, his soon-to-be wife’s good friend (Act II, scene ii, lines 103-107). The second transformation occurs when Titania awakens to see Bottom, who has undergone a transformation of his own (Act III, scene i, lines 129-224). The third transformation occurs when Demetrius also awakens to see Helena, whom he had earlier claimed to be sickened by (Act III, scene ii, lines 137-144). Another type of transformation occurs between Hermia and Helena. At the beginning of the play, both Demetrius and Lysander were in love with Hermia, although she was only in love with Lysander (Act I, scene i, lines 22-45). Helena, was in love with Demetrius, but he did not like heart all (Act II, scene i, lines 188-194). By the middle of Act II, because of the love potion, Lysander had fallen in love with Helena. By Act III, Demetrius had also fallen in love with her, for the same reason. Neither Demetrius nor Lysander loved Hermia anymore, but both loved Helena. This is the opposite scenario of what the play opened with. A physical transformation occurs when the mischievous Puck oversees the craftsmen rehearsing their play. He decides to play a joke and transforms Bottom’s head into that of an ass’s (Act III, scene I, lines 102-105). When the other craftsmen see Bottom’s head, they are scared and run away, leaving puck v... Free Essays on Midsummer Night's Dream The role of women and the supernatural are obvious themes present in the Shakespeare play, A Midsummer Night’s Dream. These themes are used currently as well; however during the Elizabethan Era they had very different understandings. The role of women was used in a more negative context and the supernatural was more commonly believed than it is today. Compared to men, women were treated as a lower society of persons during the Elizabethan time. They were expected to cook, clean, care for the children, while look beautiful if in a upper class family and be hard working if in a lower class family. Women were not ranked how men were. They were characterized based on their sexual background or their marital status. The father was the head of the household; so whatever he said was the law of the house. The wives could not disagreed or question a decision her husband made unless she did it with humility and meekness. If the father sticks with what he has already said, his wife must accept this and forget about it. The wife is the rock of the family. She must make sure her family is always stabile, emotionally and morally. In the family daughters must be well mannered, good-looking, and pure. Also, she must marry a man that will benefit the social position of her entire family. The daughters cannot even think about marriage unless her parents, mostly her father has approved. Man is considered to be the top ruler in the family, as well as outside the family. The Elizabethans had many reasons why the man, particularly the husband was the top authority. One reason was that God appointed him to this position when man and woman were created. Women were expected to do and say what their husbands wished of them, whether it went against their beliefs and feelings or not. As long as she doesn’t go against God’s will, she can go against herself as often as needed to. Another theme is the supernatural, particularl... Free Essays on Midsummer Night's Dream Midsummer night's Dream A Midsummer Night’s Dream; Theme of Love In Shakespeare’s play A Midsummer Night’s Dream, one of the main reoccurring themes is love. Shakespeare writes of love that is passionate and impulsive, or sensible and reasonable. In Act three, Bottom, a crude commoner states on opinion of love. "And Yet, to say the truth, reason and love keep little company together now-a-days; the more pity, that some honest neighbors will not make them friends." (Act III, Scene i, line 136) However, in many ways, reason and love are already much more closely linked in their society than the modern day reader is used to. Shakespeare has one example of real love in this play: Hermia and Lysander^s. Their love is pure and simple. They have no reason to be in love with each other, but yet have hopelessly fallen so. This is Shakespeare^s symbol of ultimate innocence. However, often with innocence comes abuse of that quality, as in A Midsummer Night^s Dream. Egeus, Hermia^s father, feels th at Hermia is too innocent to choose her own husband, and that it is his place to choose one for her. Although perhaps he is only doing this to ^protect^ her, it shows his opinion of Hermia^s incompetence. He illustrates this value system when explains to Theseus "And, my gracious duke, This man hath bewitch^d the bosom of my child. Thou, thou, Lysander, thou hast given her rhymes, And interchanged love-tokens with my child^ With cunning hast thou filch^d my daughter^s heart, Turn^d her obedience, which is due to me, To stubborn harshness." (Act I, Scene I, line 27) In many ways the opposite of real love, Hermia and Demetrius^ relationship is symbolic for practicality and sensibility. Hermia does not love Demetrius and refuses to marry him. It is not even clear what Demetrius^ motives are. One can speculate, however, that he desires to marry Hermia for her money or respectable family. Whatever the reasons, it is apparent that this relationship is...

Saturday, February 29, 2020

Analysis of the Link between Violence in Media and Positive Behavior in Children

Analysis of the Link between Violence in Media and Positive Behavior in Children Argument Analysis: A Closer Look at Violent Media The article â€Å"Violent Media is Good for Kids† by Gerad Jones argues that violent media can have positive effects on children. Violent media, much like the title already states, can be good for children. Jones gears his paper to an audience of parents, educators, or other adults that generally think violent media is harmful and has negative effects on children. Throughout the paper, Jones discusses success stories of children he has personally worked with. Violent media is often thought of as deleterious to children. Gerad Jones however, an acclaimed comic book author, begs to differ. Jones’s use of emotional persuasion, diction and establishment of credibility allows him to successfully convince those that believe violent media is harmful to children that violent media does in fact have positive effects on children. Jones is successful in using diction to create an emotional appeal, which ultimately benefits his argument that violent media is good for kids. Jones begins his article with a narrative on his more formative years as a young boy. Jones explains how his parents believed violent mediums were harmful to children, much like the members of his audience. The narrative continues on explaining that the lack of violent mediums in Jones’s life made him hide his â€Å"deepest fears and desires under a nice-boy persona† (par. 1) because his parents â€Å"built a wall between [him] and the crudest elements of American pop culture† (par. 1). The beginning of Jones’s narrative employs a strong use of pathos to connect emotionally with his audience. A sense of sadness is conjured when reading that Jones covered up his true feelings under â€Å"a nice-boy persona.† It is generally agreed that young children should not cover up their feelings, but it is instead healt hier to show how you feel. Therefore reading that Jones hid his true feelings implies that as a 13-year-old boy, Jones was not in a healthy and happy state of mind, thus creating a feeling of sadness. The use of the word â€Å"wall† between Jones and violent media is also unsettling because of the images and connotations the word â€Å"wall† evokes. A wall implies isolation and imprisonment. The audience will view the word â€Å"wall† as Jones being confined against his own good, thus again creating a sense of sadness and pity for adolescent Gerad Jones. This emotional appeal successively forces the audience to re-think if isolating a child from violent media beneficial. In order for the audience to be receptive of Jones’s argument, Jones establishes his credibility by referencing appropriate sources and narrating his personal success stories. Jones cites a doctor of psychology, Melanie Moore, to support his claim that violent media is beneficial to children. Moore explains that feelings like â€Å"fear, greed, power-hunger, rage† (par. 7) are normal human aspects and they can be â€Å"experienced vicariously through stories of others† (par. 7) through violent media. Moore continues to argue â€Å"children need violent entertainment in order to explore the inescapable feelings that theyve been taught to deny† which ultimately results in a â€Å"more resilient self-hood† (par. 7). Referencing a doctor of psychology creates credibility for Jones’s argument because it is generally agreed that a doctor of psychology has vast knowledge and understanding of human emotions and things that can affect human emotions. Moore’s statements parallel Jones’s argument, thus making the argument that violent media is good for children more believable and credible. However, Moore is also Gerad’s research partner. This could cause Moore to have some inherent bias, which would lower the reliability of her statements. A lack of credibility in the argument would create a less receptive audience, thus making the argument unsuccessful. Although Moore is Gerad’s research partner, her statements are still valid, despite the possibility of inherent bias. Jones also increases his credibility by narrating a success story of violent media benefiting a child. It is important to note that Jones uses his personal success stories, which again, has some inherent bias. Jones would not use stories that go against his argument of violent media is good for children. Being able to pick and choose his own success stories decreases the validity of his statements. Nonetheless, they are still success st ories, and ultimately do increase Jones’s credibility. Jones goes on to explain how he helped a young girl positively channel her less conventional emotions and thoughts of violence. Jones â€Å"started helping her tell stories† that were â€Å"sometimes bloody, sometimes tender, always blending the images of pop culture with her most private fantasies.† Through working with Jones, the girl came out of it â€Å"more self-controlled and socially competent† (par. 12). This success story backs the argument that violent mediums can benefit children. The audience will cling on to the fact that the girl was able to better control her emotions through violent mediums because it is an example of how violent media can have positive effects. By Jones including a success story of how violent media has benefited a child he further establishes his argument’s credibility because he has evidence to support his claim. This article was written shortly after the Columbine shooting, where two high school students fired guns during school, causing a deadly massacre. Many adults believed it was violent media that drove these children to violence, so Gerad Jones’s article is controversial in the sense that many adults believed violent media could potentially cause another lethal massacre. However, Gerad Jones was successful in arguing that violent media is good for kids by connecting emotionally with the audience and establishing his credibility. Jones avoided discussing violent mediums that were more grotesque than comic books, like GTA, Halo, etc. It was wise of Jones to do this because his argument would not have been as well received had he began arguing that those forms of violent media were beneficial. Gerad Jones simply wanted to change the way people viewed violent media and for them to begin thinking about its beneficial possibilities. Getting that message across would have been more cha llenging using extreme violent media, which is why Jones stayed mainly with less gruesome violent media. By doing this, Jones is successful in the fact that audience members most likely re-evaluated their position of violent media for children and were able to understand its positive benefits.

Thursday, February 13, 2020

Euthanasia sholud be lgalised in the uk'.discuss this statemnt giving Essay

Euthanasia sholud be lgalised in the uk'.discuss this statemnt giving arguments on both sides of the debeate - Essay Example In the United States, individuals such as Dr. Jack Kevorkian popularized the practice, gaining significant media attention in the process; still, it must be mentioned that even as Kevorkian gained some mainstream acceptance, he was ultimately convicted for his actions. While euthanasia is illegal in all countries of the United Kingdom, there remains considerable controversy over this legal stance. While both the British Medical Association and the Church of England oppose euthanasia, the majority of the British public is in favor of legalization (Whiting 2002, p. 42). Considering the both sides of the debate, this essay examines whether euthanasia should be legalized in the United Kingdom. A variety of medical and legal contexts have also investigated the notion of euthanasia. Originally, the NHS indicates that euthanasia was originally prohibited in the United Kingdom in 1961 (‘Euthanasia and assisted suicide’, 2012). Currently this act makes contributing to suicide pun ishable by up to fourteen years in prison. While euthanasia is outlawed in the United Kingdom there are a variety of grey areas wherein end of life issues come to the foreground. Prominently the National Institute for Health and Clinical Excellence (NICE) implemented the Liverpool Care Pathway which allows doctors to place terminally ill patients on pathway towards death. This has engendered controversy from groups indicating it has been implemented too early in life process (Doughty 2012). The United Kingdom has also legally implemented some of these practices through direct patient interaction, as the Mental Capacity Act of 2005 allows individuals to establish advanced directives in the instance they become mentally capacitated (Liddle 2007, p. 94). Additionally, increased attention has been given to euthanasia of premature babies. Otherwise, however, the United Kingdom law still prohibits euthanasia in most circumstances. Within the United Kingdom, some significant medical perspe ctives in favor of euthanasia are emerging, too. For instance, in 2012, in an editorial of one of the British Medical Journal issues, the author urged the British Medical Association to drop their opposition to euthanasia (White 2012). The argument was largely advanced through natural law ethical foundations. Some of the most prominent voices against euthanasia have emerged from the religious strata of society. As Christianity remains the most dominant religion of the United Kingdom and Western society, it has significantly influenced political and legal thought (‘Ethics Guide’ 2012). The Church of England has objected to the practice of euthanasia on a variety of grounds. The Fifth Commandment states, â€Å"You shall not kill† (Catechism of the Catholic Church n.d.). While there is the understanding that committing euthanasia, if considered at an ethical level, is not directly comparable to other acts of killing, from the Christian point of view it still is a ne gative occurrence. The Catholic Catechism states: â€Å"Human life is sacred because from its beginning it involves the creative action of God and it remains forever in a special relationship with the Creator, who is its sole end. God alone is the Lord of life from its beginning until its end: no one can under any circumstance claim for himself the right directly to destroy an innocent human being†

Saturday, February 1, 2020

Counterterrorism Mid Essay Example | Topics and Well Written Essays - 1250 words

Counterterrorism Mid - Essay Example Understanding who may potentially attack a specific target also will disclose what tactics might be expected. Additional counter measures can be implemented to deal with group specific threats. In the United States, terrorist threats may be international or domestic. International threats come from groups who perceive the US as too intrusive in their homeland or their economic system. For example, Al-Qaeda has threatened the US because they see the US military bases in the Middle East and the Western capitalist ideas as a direct threat to Islam (Pape, 2003, p.7). Domestic terrorism is carried out by people who have an extremist view on a singular social issue. This is usually the environment, animal rights, or anti-abortion. However, on occasion racist and hate groups may act to diminish another citizen's human rights through the use of terrorism. Traditionally, acts of domestic terrorism were viewed as criminal acts and carried the same judicial implications as any other criminal act. For example, the destruction of a church may have once been viewed as arson and the process and sentence would be implemented accordingly. However, more recent laws and acts have made the motivation for the crime a differentiating factor between crime and terrorism. A person that bombs a corporation could be considered a terrorist if they did so as an act of social protest or part of an activist group. This gives law enforcement greater powers to gather evidence and investigate. In addition, the label of terrorism carries with it more severe sentencing. Fighting terrorism is a combination of law enforcement and counter-terrorism. Typical law enforcement techniques are used to analyze a crime scene, but the investigation and disruption of terrorist activity is unique to terrorism. If the crime is linked to international terrorism, the perpetrator may forfeit certain constitutional rights and the right to due process. Under the Bush administration policies, a person committing a crime that is linked to Al-Qaeda can be labeled an enemy combatant, rather than simply a criminal. This gives the government the power to hold them indefinitely without a trial and suspend the right to habeas corpus. The government can additionally justify 'sneak and peek' searches of their residence and the homes of their associates that may become suspect. Their communications can be monitored and their personal records seized. 3.) The Nature of Surveillance The war on terror and modern technology has combined to totally revolutionize the nature of surveillance. Surveillance used to involve watching a person, tailing them, and monitoring their activities. Police could also wiretap their telephone with sufficient probable cause to be able to get a warrant. However, technology has made everyone's communications more accessible than ever before. The use of cell phones and electronic financial records has made it easier to monitor or locate a subject. In addition, the war on terror has made courts more sympathetic to law enforcement and have eased some of the tight restriction on getting a warrant. These changes, when taken together, have a great potential to impede the civil

Friday, January 24, 2020

Gabon :: essays papers

Gabon ECONOMY Gabon has a PCI (per capita income) that is two to four times greater than that of most sub-Saharan African nations. The average income in Gabon is about $6,400 compared to the $1,200 of some other countries. The higher PCI has helped in the decline of extreme poverty but because of a high income inequality many families still remain poor. High income inequality makes it hard for families to move up in society, they remain where they are at. In 1992 there fiscal deficit widened to 2.4% of there GDP and they did not settle the arrears on the bilateral debt which lead to the cancellation of all the official and private creditors. Fluctuating prices in the oil, timber, and uranium, plus poor fiscal management has also hurt the economy. Gabon’s GPD (gross domestic product) is estimated to be around 7.7 billion dollars. The GPD is divided into three sections the first being agriculture making up 8%. Gabon’s agriculture consists of cocoa, coffee, sugar, palm oil, cattle, and fish. The second section, industry, contributes 67% of the nations GPD. Gabon’s industry includes textile, lumbering and plywood, petroleum, cement, manganese, uranium, gold mining, and chemicals. Oil was located of the coast of Gabon in the 1970’s. Petroleum alone now makes up 50% of the GDP. The last section of the GDP is services, making up 25%. Ship repair supplies the most to this category of the GDP. Gabon exports about $2.1 billion a year and imports an average of $890 million. The US, China, France, and Japan are there leading partners for exports. The US receives 67% of Gabon’s exports a year. Machinery and equipment, foodstuffs, chemicals, petroleum products, and construction materials are included in Gabon’s imports. France imports about 38% followed by the US, Cameroon, and the Netherlands. The CFAF (Communaute Financiere Africaine franc) is Gabon’s currency. The CFAF started of as the French currency the Franc. The exchange rate for every US dollar is 577.61 CFAF’s. The inflation rate for the CFAF is about 2% as of January 1999. Gabon’s labor force works in three sectors, agriculture, industry and commerce, and services. Even though agriculture supplies only 8% of the GDP it makes up 65% of the labor force. Workers raise foods such as; cassava, plantains, sugarcane, corn (maize), peanuts (groundnuts), bananas, palm oil, and cacao. Gabon :: essays papers Gabon ECONOMY Gabon has a PCI (per capita income) that is two to four times greater than that of most sub-Saharan African nations. The average income in Gabon is about $6,400 compared to the $1,200 of some other countries. The higher PCI has helped in the decline of extreme poverty but because of a high income inequality many families still remain poor. High income inequality makes it hard for families to move up in society, they remain where they are at. In 1992 there fiscal deficit widened to 2.4% of there GDP and they did not settle the arrears on the bilateral debt which lead to the cancellation of all the official and private creditors. Fluctuating prices in the oil, timber, and uranium, plus poor fiscal management has also hurt the economy. Gabon’s GPD (gross domestic product) is estimated to be around 7.7 billion dollars. The GPD is divided into three sections the first being agriculture making up 8%. Gabon’s agriculture consists of cocoa, coffee, sugar, palm oil, cattle, and fish. The second section, industry, contributes 67% of the nations GPD. Gabon’s industry includes textile, lumbering and plywood, petroleum, cement, manganese, uranium, gold mining, and chemicals. Oil was located of the coast of Gabon in the 1970’s. Petroleum alone now makes up 50% of the GDP. The last section of the GDP is services, making up 25%. Ship repair supplies the most to this category of the GDP. Gabon exports about $2.1 billion a year and imports an average of $890 million. The US, China, France, and Japan are there leading partners for exports. The US receives 67% of Gabon’s exports a year. Machinery and equipment, foodstuffs, chemicals, petroleum products, and construction materials are included in Gabon’s imports. France imports about 38% followed by the US, Cameroon, and the Netherlands. The CFAF (Communaute Financiere Africaine franc) is Gabon’s currency. The CFAF started of as the French currency the Franc. The exchange rate for every US dollar is 577.61 CFAF’s. The inflation rate for the CFAF is about 2% as of January 1999. Gabon’s labor force works in three sectors, agriculture, industry and commerce, and services. Even though agriculture supplies only 8% of the GDP it makes up 65% of the labor force. Workers raise foods such as; cassava, plantains, sugarcane, corn (maize), peanuts (groundnuts), bananas, palm oil, and cacao.

Wednesday, January 15, 2020

Case 1.12:Madoff Securities

Case 1. 12: Madoff Securities Questions: 1. Research recent developments involving this case. Summarize these developments in a bullet format. 2. Suppose that a large investment firm had approximately 10 percent of its total assets invested in funds managed by Madoff securities. What audit procedures should the investment firm’s independent auditors has applied to those assets? 3. Describe the nature and purpose of a â€Å"peer review. † Would peer reviews of Friehling & Horowitz have likely resulted in the discovery of the Madoff fraud? Why or why not? 4.Professional auditing standards discuss the three key â€Å"conditions† that are typically present when a financial fraud occurs and identify a lengthy list of â€Å"fraud risk factors. † Briefly explain the difference between a fraud â€Å"condition† and a â€Å"fraud risk factors,† and provide examples of each. What fraud conditions and fraud risk factors were apparently present in the Mad off case? 5. In addition to the reforms mentioned in this case, recommend other financial reporting and auditing-related reforms that would likely be effective in preventing or detecting frauds similar to that perpetrated by Madoff. Answers: 1.Recent developments involving the case Madoff Securities: †¢Bernie Madoff’s son, Mark Madoff committed suicide on December 11, 2010. His suicide may have been influenced because there was an investigation on Mark’s children on grounds that Bernie transferred funds to their accounts. †¢Peter Madoff pleaded guilty to his involvement in the Ponzi scheme run by his brother. Peter Madoff served as the chief compliance officer. †¢Irving Picard, the trustee in charge of liquidating Madoff’s assets, has asked a New York court for approval to distribute an additional $1. 5 billion to investors who lost money in Madoff’s fraudulent investments.It is estimated that Picard has already recovered $9. 1 billion but has only been able to distribute $1. 1 billion so far. †¢In May 2010, about 720,000 Madoff investors outside the United States settled with their banks, receiving about $15. 5 billion in all, according to law firms representing them. †¢In June 2012, the Supreme Court said it would not take up a dispute over how the claims of victims of Mr. Madoff’s huge Ponzi scheme should be calculated. Without comment, the high court declined to hear an appeal from lawyers for investors who got back all the cash they had invested with Mr.Madoff before his December 2008 arrest. 2. If a large investment firm had approximately 10 percent of its total assets invested in funds managed by Madoff Securities, the audit procedures that the firm’s independent auditors should look very closely are some procedures that will help the auditor to identify inherent and control risks that contribute to misstatements in balance sheets. He/she should make sure that the detection risk is as lo w as possible and the key transactions are confirmed for its accuracy.By addressing issues of materiality, the auditor will eliminate misstatements to overstate the investment on the balance sheets. PCAOB AU Section 329A states that understanding financial relationships is essential in planning and evaluating results of analytical procedures and generally requires knowledge of the client industry. The auditor, by understanding the nature of the business can identify and categorize the types of risk that can be assessed. The auditor will have to do research about the business and how transactions are handled and processed.Knowing about the client’s business the auditor will better obtain sufficient, reliable, and relevant evidence to achieve his audit objectives. Analytical procedures are used as a substantive test where the auditor considers the level of assurance he/she wants from the substantive test for audit objective. The independent auditor main goal is to be able to es tablish the accuracy of major accounts and confirm that the assets the firm has recorded actually exist. For instance, the auditor should to take key transactions of the assets and make sure that those transactions are accurate and recorded properly.Also he may conduct bank reconciliations on pertinent accounts to make sure no discrepancies or misstatements are found. The auditor should also perform vertical and horizontal analysis for the income statements and balance sheets by the use of ratios. Moreover, the auditor should preform test for effectiveness of internal controls. He may interview management by asking questions on the process of the transactions and operational activities. He may discuss with management the process of some transactions from beginning to end and then test it by using sample testing.Also he/she should make sure that there is proper control of activities; policies and procedures for adequate segregation of duties are met. 3. A peer review is a process of subjecting research methods and findings to the study of others who are experts in the same field. The purpose is designed to prevent dissemination of irrelevant findings, unwarranted claims, unacceptable interpretations, and personal views. It relies on colleagues that review one another’s work and make an informed decision about whether it is legitimate, and adds to the large dialogue or findings in the field.A peer review of Frieshling & Horowitz would result in the discovery of the Madoff fraud because questions would have been raised about the resource capability of the firm to handle such a large account given that it only had one accountant. Moreover, the Standards for Performing and Reporting on Peer Reviews Section 1000 states that purpose is to provide standards for administrating, planning, preforming a good monitoring of the CPA firm’s accounting and auditing practice to promote good quality to serve the public interest. 4.The SAS 99 describes three conditi ons of fraud: incentives/pressures to commit fraud, opportunities that circumstances provide opportunities to commit, and attitudes/rationalizations which is an attitude, a character or set of ethical values exists that allows management or employees to commit dishonest act. Some of the fraud risk factors in Madoff Securities case include: Incentives/Pressures Greenness- Madoff always wanted more. He wanted to maintain a rich lifestyle for him and his family, as well as to stay as one of the top investment firm.Opportunities Madoff firm did not have proper monitoring controls as well as the ineffective accounting system, internal audit and information technology staff. Attitudes/Rationalizations No one understood his strategy; no one could communicate with him about investments SAS 99 requires the auditor to assess whether fraud risk factors exist. Fraud risk means that the likelihood of committing the fraud is high. For instance based on case some of fraud risk factors are: †¢ high degree of competition or market saturation, accompanied by declining margins. assets, liabilities, revenues, or expenses based on significant estimates 5. Other reforms recommended are for the victims of the fraud would be that the victims need to be more aware of whom they are investing their money with. The victims should perform more research the company in which they would like to invest their money. They should ask them self-questions if the business owner has a good reputation, is he/she have a criminal record, and if he/she has experience in operating a business. Also, today the economy is hard and if a return on an investment seems too good to be true probably here is something wrong going on (fraud class, prof. Edward Mann). Moreover, the other ways that would effectively prevent or detect fraud similar to Madoff are: †¢organizing the enforcement division that will monitoring unusual investment returns, †¢improving fraud detection procedures for examiners, â € ¢recruiting staff with specialized experience, †¢expanding and targeting training to improving internal controls procedures, †¢introduce firms with whistleblower program †¢increasing educational request for specific licenses †¢oversight management and employees

Tuesday, January 7, 2020

Framework for end-of-life decisions - Free Essay Example

Sample details Pages: 6 Words: 1667 Downloads: 9 Date added: 2017/06/26 Category Law Essay Type Analytical essay Level High school Tags: Act Essay Did you like this example? Consider how well the European convention of Human Rights provides an adequate framework for the making of end-of-life decisions. ANSWER Introduction The European Convention on Human Rights[1] has been accorded force and effect in the United Kingdom legal system by means of the Human Rights Act 1998[2]. The Act permits claims for a breach of a Convention right to be raised in UK courts, without necessitating a direct application to the European Court of Human Rights itself. The 1998 Act has exercised far reaching and profound consequences throughout the UK legal order as new rights across a multiplicity of different contexts have been conceded and enforced by the courts.. Don’t waste time! Our writers will create an original "Framework for end-of-life decisions" essay for you Create order This paper examines the matrix of law established by the ECHR concerning the making of end-of-life decisions and draws conclusions as to its adequacy. End of Life Decisions at Law The Hippocratic oath[3] taken by every Doctor provides as follows: à ¢Ã¢â€š ¬Ã‹Å"I will prescribe regimen for the good of my patients according to my ability and my judgement and never do harm to anyone. To please no one will I prescribe a deadly drug nor give advice which may cause his death.à ¢Ã¢â€š ¬Ã¢â€ž ¢[4] This is the inviolable principle under which all doctors operate in theory. In addition the ECHR enshrines, in Article 2, the most fundamental human right of all: à ¢Ã¢â€š ¬Ã‹Å"Everyones right to life shall be protected by law. No one shall be deprived of his life intentionally save in the execution of a sentence of a court following his conviction of a crime for which this penalty is provided by law.à ¢Ã¢â€š ¬Ã¢â€ž ¢ It is submitted that the highly sensitive and emotive issue s of the right to life and end-of-life decisions[5] individually constitute highly fertile areas of law and in combination it can come as no surprise that there have been many cases on the issue. It is pertinent to discuss some of the most prominent cases in analysing the adequacy of the position of the ECHR on end-of-life decisions[6]. In the case Pretty v United Kingdom (2002)[7] the applicant was suffering from a degenerative, incurable illness and was paralysed.. She alleged that the Director of Public Prosecutionsà ¢Ã¢â€š ¬Ã¢â€ž ¢ refusal to grant an immunity from prosecution to her husband in the event that he provided her with assistance to commit suicide and the prohibition in UK law on assisting suicide contravened her rights under Articles 2, 3, 8, 9 and 14 of the ECHR. The applicantà ¢Ã¢â€š ¬Ã¢â€ž ¢s disease was in an advanced and worsening state of almost complete paralysis.. It was asserted that her life expectancy was poor but that her intellect and capacity to make decisions had been left entirely unimpaired. It was claimed the applicant was terrified of the notion of the long, painful and undignified terminal stages of the disease and that she had a very strong desire to be able to choose and control exactly how and when she died so as to be spared the suffering and indignity of a slow death. However, given that she was paralysed her disease prevented her from committing suicide by her own actions, which is otherwise legal under UK law. The applicant therefore requested that the UK government undertook not to take out a prosecution against her husband if he assisted her in committing suicide, which would constitute a crime under UK law. The application was refused, and that refusal was upheld by the House of Lords. The Court found that the Applicants case should be considered under the terms of Article 8 of the ECHR. Article 8 provides that: à ¢Ã¢â€š ¬Ã‹Å"(1) Everyone has the right to respect for his private and family life, h is home and his correspondence. (2) There shall be no interference by a public authority with the exercise of this right except such as is in accordance with the law and is necessary in a democratic society in the interests of national security, public safety or the economic well-being of the country, for the prevention of disorder or crime, for the protection of health or morals, or for the protection of the rights and freedoms of others.à ¢Ã¢â€š ¬Ã¢â€ž ¢ Coupling Article 8 with Article 14, which contains the basic non-discrimination principle, the applicant claimed that she was being denied the freedom to exercise a right enjoyed by other individuals who could end their lives unilaterally and without the need for assistance in that regard because they are not prevented by any disability from so doing. She argued that the complete UK ban on assisted suicide was responsible for causing this discrimination and that the discrimination could not be justified given that the appli cant was a member of the class of vulnerable people subject to the protection the law. The European Court reiterated that the concept of discrimination, in terms of the ECHR, constitutes the: à ¢Ã¢â€š ¬Ã‹Å"disparate treatment of people in very similar conditions or similar treatment of people in vastly different conditions. The member states, however, enjoy a margin of appreciation in drawing the line.à ¢Ã¢â€š ¬Ã¢â€ž ¢[8] In Pretty, the Court found that it was reasonable for the state to refrain from establishing different laws for those unable and those able to commit suicide unilaterally.. It was noted that the distinction between the two classes may sometimes be blurred and that to seek to build an exemption into the law for those considered to be incapable of committing suicide would seriously jeopardise the protection of life and significantly increase the risk of abuse of the principle. The Court did not find violations under any Article of the Convention. As sta ted, Article 2(1) stresses that a persons right to life shall be protected by law. It is submitted that it has been held in cases such as Osman v UK (1999)[9] that means that the state must not only refrain from intentionally taking life but also that it must endeavour to take action to safeguard the lives of those within its jurisdiction. Moreover, as the case McCann v United Kingdom (1995)[10] indicates, it should be noted that the state is required to offer appropriate instructions, training and briefings to those of its agents who are charged with responsibility for a situation where death could occur as a consequence of the actions. It could be argued that this right is analogous to a requirement to take proactive and positive steps to prevent suicides of those individuals held in state custody. Keenan v UK (2001)[11] prompted the European Court of Human Rights to conclude that Article 2 should be read as extending to an active duty to prevent self-inflicted deaths in cus tody where the authorities had received constructive notice of a à ¢Ã¢â€š ¬Ã‹Å"real and immediate risk to lifeà ¢Ã¢â€š ¬Ã¢â€ž ¢. Interestingly, the provision of poor medical treatment or care was found in McFeeley v UK (1981)[12], and in R (Wright and Bennett) SSHD (2002)[13], to amount potentially to a breach of Article 2. This jurisprudence was confirmed in Edwards v UK (2002)[14]. In McCann v United Kingdom (1995)[15] it was held that the obligation on the state to take positive steps to intervene to protect life also dictated that some form of state sponsored investigation should be undertaken in circumstances where death has occurred in manner applicable to Article 2 or 3 of the Convention. It is contended that the absence of such an investigation is likely to prove offensive to Article 2 per se. The European Court conceded in McCann that the use of lethal force by state servants including the police service may be justifiable under Art.2(2) à ¢Ã¢â€š ¬Ã…“where the appli cation of force is based on an honestly held belief that the use of such force was absolutely necessaryà ¢Ã¢â€š ¬Ã‚ . It is submitted that the Court in McCann could not have held otherwise in the circumstances, given that such would likely put a wholly unrealistic burden on law enforcement officers, perhaps, it is suggested, to the detriment of others in society that the law is charged to protect. Concluding Commentary In sum, it cannot be said that there is a perfect fit between the ECHR and the concerns and demands of society and individuals relating to end-of-life decisions. This is unsurprising, given that when the Convention was drafted in the late 1940s such issues were merely a distant blip on the radar of the evolving legal systems of the UK. Advances in medical science often present moral and legal dilemmas and there is no doubt that the ability of physicians to keep people alive far longer than might otherwise have been the case in past decades has created challeng es of its own. In simple words, the European Conventionà ¢Ã¢â€š ¬Ã¢â€ž ¢s matrix of principle was not drafted with this problem in mind. This is a moral, legal and jurisprudential minefield touching on religion and the deepest sensibilities and it is submitted that one must proceed with extreme caution. The cases discussed testify that the ECHR is, step by step, slowly establishing a coherent methodological and jurisprudential base for the effective and comprehensive resolution of end-of-life decision cases. However, progress is likely to be slow and, such is the nature of the subject, it is likely that the matter will never be fully balanced and resolved in all contexts. THE END WORD COUNT : 1493 BIBLIOGRAPHY Beauchamp T.L and Childress J.F, Principles of Biomedical Ethics, (2001) Oxford University Press. European Convention on Human Rights: https://www.hri.org/docs/ECHR50.html Human Rights Act 1998: https://www.legislation.gov.uk/ukpga/1998 Parker M., Dicken son D., The Cambridge Medical Ethics Workbook, (2001) Cambridge University Press, Chapter 1 à ¢Ã¢â€š ¬Ã…“Decisions at the end of life.à ¢Ã¢â€š ¬Ã‚  Cases drawn from original law reports as footnoted. 1 [1] For full text see: https://www.hri.org/docs/ECHR50.html. [2] For full text see: https://www.opsi.gov..uk/ACTS/acts1998/19980042.htm. [3] https://www.intute.ac.uk/healthandlifesciences/cgi-bin/browse.pl?id=97704gateway=medhist. [4] See for insightful comment: Leather T. and Dr Pal R., Death Wish, https://www.nhsexposed.com/patients/euthanasia/death_wish.shtml. [5] See for a useful overview: Beauchamp T.L and Childress J.F, Principles of Biomedical Ethics, (2001) Oxford University Press. [6] For an eclectic study see: Parker M., Dickenson D., The Cambridge Medical Ethics Workbook, (2001) Cambridge University Press, chapter 1 à ¢Ã¢â€š ¬Ã…“Decisions at the end of life.à ¢Ã¢â€š ¬Ã‚  [7] ECHR Application no.2346/02, Judgment 29/04/02. [8] Ibid. [9] (2002) 29 EHRR 245. [10] (1995) 21 EHRR 97. [11] (2001) 33 EHRR 38. [12] (1981) 3 EHRR 161. [13] (2002) HRLR 1. [14] (2002) 35 EHRR 19. [15] As cited above.