Tuesday, December 31, 2019

Descartes And Spinoza On The Freedom Of Human Will

Many people have wondered if humans have the freedom of human will. Do we have the freedom of making our own decisions and judgements or is our will powerless and our actions and decisions are predetermined by prior causes? Well, there are two philosophers named Descartes and Spinoza that have had some disagreements about the human will and will give you their accounts about why their argument is stronger than the other. Descartes account of the will starts from the very nature of the will. The nature of will is given from God to give or withhold assent; to act on desires. When the will and the intellect, which contains ideas, come together, they make a judgement or decision. For example, when you see a nice cup of coffee, your intellect and will comes up with a judgement on whether or not you want to pick up and drink that coffee. But, sometimes there can be a problem with these judgements. When you are making those decisions, the will extends beyond the intellect. So, sometimes when we are making a judgement, our will overpowers our intellect and causes ourselves to make mistakes, our own mistakes. In Descartes’ Meditation Four, he goes more in depth by saying, â€Å"Because the will is indifferent in regard to such matters, it easily turns away from the true and the good; and in this way I am deceived and I sin.† This is what we call intellectual freedom, the freedom to make judgements. Descartes believes the will is free because since the will is from God and GodShow MoreRelatedEssay about Descartes vs. Spinoza1588 Words   |  7 PagesTerm Paper, Philosophy 1107 Aaron Davis Evaluation Comparison Between Descartes and Spinoza About The Paper: What I will do in this following paper is to discuss two very interesting philosophers, Rene Descartes and Benedictus de Spinoza. I will discuss each philosopher’s perspectives and insights on their most recognized theories and thoughts. I will then evaluate them and then give my opinion on the given topic. By doing this, I will contrast the similarities andRead MoreIn Philosophy, There Are Going To Be Some Agreements And1393 Words   |  6 Pagesall is Descartes’ and Spinoza’s take in regards to mind and body, and God and free will, God existence. I will compare and contrast Descartes’ and Spinoza’s perspectives on the relationship between mind and body, and God and free will. Maria, there is no fast way to explain all of this as this takes time, so please brace yourself as I hope to provide you with a better understanding of the agreements/similarities and disagreements/differences between the two philosophers’. Similarities Descartes andRead MoreDescartes : The Father Of Modern Philosophy1518 Words   |  7 PagesDescartes The father of modern philosophy, Descartes, lived in the seventeenth century. he was similar to Socrates in that he accepted his own ignorance and like Plato he doubted his senses. He did not even trust, â€Å"the knowledge handed down from the Middle Ages† (Gaarder 230). His disbelief in everything around him led him to make his own philosophy and travel all Europe in order to seek the wisdom he searched for. Descartes wanted to organize all the contemporary ideas into a philosophical systemRead MoreThe Influence of Rationalism on the French Revolution1509 Words   |  7 Pagesethics and metaphysics. The first modern rationalist philosopher was Rene Descartes (1596-1650).The Stanford Encyclopedia of Philosophy states that: â€Å"Descartes is known as the father of modern philosophy precisely because he initiated the so-called epistemological turn that is with us still.† Descartes interest in philosophy stemmed from a fascination with the question of whether humans could know anything for certain. Descartes desired to create a philosophy that was as solid as say the concepts ofRead MoreHume s Theory Of Free Will2486 Words   |  10 Pageshe emphasized the freedom of action instead of freedom of will. For Hume, freedom means only the absence of external coercive force. I will argue in favor of Hume definition of free will from three perspectives. Firstly, I will argue that Hume’s agnosticism concerning the problem of mind and body relation was the solid epistemological basis for this this definition and it has not been refuted on scientific grounds. Unlike Descartes, Hume didn’t speculate about the nature of human mind and whetherRead MoreBiography Of Baruch Spinoza s Theory Of Human Emotions, And The Human Nature1899 Words   |  8 PagesAt the age of 20, Baruch Spinoza was banned from the Synagog, and from Amsterdam for his radic al believes. His masterpiece, The Ethics, can basically be considered as his guide for humans to achieve absolute tranquility. His purpose is psychotherapy. It is his directory to living the right way and being happy and content. He believes that in order to do so, one must truly understand the nature of two major phenomenas. He, by breaking his book into five different parts, explains the true and absoluteRead MoreImmanuel Kant s Philosophy On Philosophy844 Words   |  4 Pagesto follow. Therefore, many philosophers came up with ideas to convince people to live  ¨better ¨. Rationalism related with the overview of mathematical approaches into philosophy during the period by the major rationalist figures such as Descartes, Leibniz and Spinoza developed people ´s way of thinking in many different ways. Rationalism is perspective which engages the rational and deductive reason, an opposite structure from personal experience or teachings as the foundation of knowledge or rationa lizationRead MoreLocke And His Theory Of Determination1623 Words   |  7 Pagesas relating to all human beings and this is to say that all humans think that happiness is maximized pleasure and minimized pain. And to refute this is to point back to the list of people who sacrifice pleasures and even life for the wellbeing of others. The second way to read this excerpt is to ignore the capital â€Å"B† in Being, since Locke’s seems to like to throw around capital letters in strange places, and interpret it as any being that is not intelligent, including human beings, would not thinkRead MoreEssay about Baroque Period (1600-1750) General Background890 Words   |  4 Pageswriters, fueled the scientific revolution of the 17th Century by proposing world views that challenged conventional assumptions and questioned established Church dogmas. The scientific advances of this period had a profound impact on all spheres of human activity including the arts and music. The scientific revolution is traditionally considered to be framed between 1543—the year of On the revolutions of the heavenly spheres by Nicolaus Copernicus (1473-1543), a work which was put on the CatholicRead MoreLocke And His Theory Of Motivation1563 Words   |  7 Pagesas relating to all human being and saying this is to say all humans think that happiness is maximized pleasure and minimized pain. And to refute this is to point back to the list of people who sacrifice pleasures and even life for the wellbeing of others. The second way to read this except is to ignore the capital â€Å"B† in Beings, since Locke’s seems to like to throw around capital letters in strange places, and interpret it as any being that is not intelligent, including humans, would not think happiness

Monday, December 23, 2019

Arousal Essay - 534 Words

Discussion: Arousal is an integral element that is needed when preparing ones-self for sporting competition ( or practice for that matter). According to Weinberg and Gould, the athlete must become aware of his or her psychologigal states before they can control any thoughts or feelings they may have. This means when preparing for competition it is important to create an arousal state that is indicative of the competition you are competeing in and be aware of that state in order to set yourself up psychologically to compete. The athlete must energize him/herself when feelin flat and be aware of what he or she is doing in order to enhance his/her sport performance. With that said, if arousal levels are too high then sport performance can be†¦show more content†¦Individual Zones of Optimal Functioning is a concept which states that â€Å" A person’s zone of optimal functioning may be at the lower, middle or upper end of the anxiety continuum. In the Multidimensional Anx iety Theory arousal is said to inversley affected by an increase in state anxiety, therefore decreasing performance. In Kerr’s model,the Reversal Theory, he establishes that if an athlete see arousal as a pleasant experience , tthen the performance will benefit, however if is viewed negatively then performance will be hindered. When discussing Hardy’s Catastrophe Model, it becomes apparent that arousal can be beneficial, but only to a certain point. Hardy believes that as arousal increases it forms an inverted-U as stated previously but if anxiety surpassess the levels of optimal performance then catastrophic failure occurs and performance is at its worst. The athlete must then stop, relax,re-focus and use visualization techniques in order to get to a state of acceptable performance again. nbsp;nbsp;nbsp;nbsp;nbsp;With that said, it is beneficial to understand how to employ relaxation techniques in order to cope with situations like this. Relaxation exercises are used in order to relieve stress from the muscles and clear the mind in order to focus a nd perform at ones best, whether it be in practice or a game situation. There are different types of relaxation techniques. TheyShow MoreRelatedFemal Arousal Disorder1373 Words   |  6 PagesFEMALE AROUSAL DISORDER In recent years more then ever women are being studied for problems with sexual disorders and dysfunction’s Sexual disorders and dysfunctions refer to difficulties individuals experience in their sexual functioning. (O’Donohue, Geer) In the past when sexual problems were studied amongst women the focus was on the orgasmic phase, with such problems as Vaginismus, Dyspareunia and Anorgasmia, rather than on the arousal phase. Even in 1970 when MastersRead MoreSexual Arousal And Sexual Activity Essay1057 Words   |  5 Pages Sexual arousal can vary from person to person. Some people are aroused just by looking at a person, being touched in a certain place on one’s body, or thinking about a sexual act. Sexual arousal, or sexual excitement, is described as a physiological state as well as emotional. Physiologically, it is defined as an increased amount of blood flow to the genitals during a sexual act. As the amount of blood flow increased to the genitals, the clitoris swells for the woman and the penis erects for a manRead MoreThe Effects Of Sexual Arousal On Mental Disorders1554 Words   |  7 PagesA paraphilia is known as a medical category which medical doctors created in the 1920s to describe abnormal sexual arousal to individuals, objects, or situations that are not considered normal or typical behavior in a community and causes personal distress or serious problems. Quinsey (2011) noted that the Diagnostic and Statistical Manual of Mental Disorders includes paraphilias as mental disorders. He stated that this is because they are known to include a behavioral or psychological dysfunctionRead MoreA Decrease in Sexual Fantasies in Women Decreases Desire and Arousal1499 Words   |  6 PagesFor the scholarly journal I found the disorders in sexual desire and sexual arousal in women comes from the study of the difference in sexual motivation between men and women. This disorder consists of a lack of sexual fantasies and desire for any form of sexual activity. The author was trying to show the difference in how women react to different sexual responses and what can cause lack of sexual desires. It did figure out that women show lower and less frequent sexual motivation than men. NormallyRead MoreCue-Arousal Theory1557 Words   |  7 Pagesverbal threats and the behaviour of harming yourself. (Kristalyn Salters-Pedneault, PhD) There are many theories of aggression, namely: Frustration-Aggression Theory Social Learning Theory Instinctive-Aggression Theory Relative Deprivation Theory Cue-Arousal Theory Excitation-Transfer Theory Deindividuation Read MoreFemale Sexual Arousal Disorder796 Words   |  4 PagesSexual Arousal Disorder Donna Lindley BEH/225 March 3, 2013 Christina Lakeman There are many different disorders that a person can have and one common disorder is female sexual arousal disorder. This is the second most common sexual dysfunction in women. (Female Sexual Arousal Disorder, 2013). There are many women who suffer from the dysfunction. Sexual arousal in women can be broken into three categories, genital arousal disorder, subjective arousal disorder, and combined arousal disorderRead MoreHow Does Emotions Impact Our Motivation?851 Words   |  4 Pagesit(webmd.2005-2015). With the Yerkes - Dodson law it show how our arousal affect performance and motivation. The arousal begins it increases our focus and the person gain energy. The â€Å"Yerkes Dodson law is low arousal produces maximal performance on difficult tasks and high arousal produces maximal performance on easy task.(Deckers, 2010.p134) The arousal and emotion affect the human being motivation. Physiological arousal occurs first than emotion comes after, so I decide to research howRead MoreArousal Reappraisal and Social Anxiety696 Words   |  3 Pagestherefore will not give a public speech. However, the development of the correct tools can motivate the individual with social anxiety disorder to give a public speech and get over their fear of public interactions. Research on appraisal, specifically arousal reappraisal and social anxiety, found that reappraisal can help individuals with social anxiety feel less shame, anxiety and less avoidant when confronted with an emotionally charged stimulus. Reappraisal is the idea of coming back to an already formedRead MoreThe Effects Of Optimal Arousal And Performance1686 Words   |  7 PagesIntroduction The effects of optimal arousal and performance has been studied extensively in psychology. Throughout sports psychology it is known that there is an optimal arousal level at which athletes perform their best. In previous studies surrounding the relationship between emotional states and performance, have been examined using the individual zone of optimal functioning (IZOF). IZOF is a sport-specific framework that describes the relationship between emotional experiences and success onRead MoreHow Emotions Are Shown Through Open Forms Of Body Language Essay1982 Words   |  8 Pagesoptimal arousal, and the humanistic theory. When we set a goal for ourselves and strive to achieve it, it is consciously thought on and sought after. We must predetermine the process in which we will go about attaining success. An example relative to the humanistic theory is, in the process of seeking self-actualization, we must consciously understand who we are and fulfill all of our other needs first. The research conducted by Deepak Malhotra (2009), investigated competitive arousal, how it is

Saturday, December 14, 2019

The Portryal of Women Free Essays

This also includes any female emotions they might encounter such as pain, sorrow and frustration leading them to surrender. In Exile of the Son’s of Gillis, Dermis’s destiny was already determined while she was in the womb. She was raised apart from everyone else and isolated from the world. We will write a custom essay sample on The Portryal of Women or any similar topic only for you Order Now After she was born all of her power was taken in the hands of society. She was fully under the control of Connector, as he announced â€Å"This Woman I’ll keep to myself'(131). As only being seen as an object the types of men she was Introduced to would never eve her, but would take control of her and battle for her ownership. The full year she was taken under Schooner’s control she never gave one smile, she had no strength to eat or sleep, or even Lift her head from her knees. At this time, Dredger was taken full advantage of the most by being degraded and raped repetitively by Connector and Eagan. Despite the men that Derider has been through, no one captured her feelings as much as Noises. This is where Derider had taken it upon herself to have Noises convince Connector allow them to escape together. Since Cinchonas made no exceptions, Derider urged Noises to return home where she would remain unprotected. In order for this physical and mental pain she was experiencing to stop, she was left nothing more but to kill herself. One of her last words spoken was, â€Å"Break my heart no more today, In a short while I’ll be no more, Grief is heavier than the sea, If you were but wise, Connector†(136). Due to not having any control In this situation she rebelled against them proving her ultimate power over her body, mind and spilt. When Dredger committed seclude, she knew that by taking her own life she would never be dominated by Connector and Eagan, the two men she hated the most. Similar themes are encountered in The Wife’s Lament. The main character is also feeling the same emotions as Derider in the Exile of the Sons of Gillis. In the beginning, this poem it describes the wife’s resentment she has towards her husband who left her feeling empty and alone in the world. This can be compared to Derider were both of these women do not know how to react to their different tuitions or able to move on from it. Also, they both are longing for a love that they will never have. Since her life was revolved around the well being of her Lord, once he is gone she feels helpless in this unfamiliar and hostile world. Her misery Is expressed when she recites, â€Å"There I weep my exile, the many burdens. Therefore I can never set my cares at rest, nor still all this life’s longing, which Is my lot†(1 14). This quote overlooks all her sorrows being left In the dark and deserted, that she will never overcome her suffering pain of separation. She was left with no control under ten solution Ana let to accept near loneliness. Her last tongue was auto near husband and convinced herself that he too was suffering. â€Å"Whether my friend has all the world’s Joy his bidding or whether, outlawed from his homeland, he sits covered with storm frost beneath a rocky cliff – my weary – minded friend, drenched in some dreary hall – he suffers great anguish†(114). Overall, this poem is mainly focuses on the speaker’s grief suffering through her state of hopelessness. Today, women are till experiencing the issues of degrading and being looked at as an object. Each of the women in The Exile of the Son’s of Gillis and The Wife’s Lament showing the corruption that degrading had caused. This is where they both took action and tried to escape their feeling of constant misery. They had no control or power in any situations leading them to their feelings of pain, sorrow and frustration. Leading us to have higher hopes for the future that will always be taken into consideration in positions of leadership and appreciated for what they stand for. How to cite The Portryal of Women, Papers

Friday, December 6, 2019

Auditing - Assurance & Services ACC707 Individual Assignment

Question: Discuss about the Auditing Assurance ? Answer: Introduction In the United States, Lehman Brothers were regarded as the fourth biggest investment-banking firm until 2008 when it became bankrupt. Prior to the year 2008, Lehman Brothers provided international financial services to its customers but after becoming bankrupt, it was forced to file for Chapter 11 bankruptcy. The reason behind such bankruptcy and failure of Lehman Brothers can be attributed to the non-assessment of risks by the management and negligence on the part of auditors to warn the management about such happening and its outcomes that would arise due to the managements fault. Besides, various data relating to this situation were hidden from the financial statements by the auditors, which could have assisted the company in preventing disintegration (Zhang et. al, 2007). Therefore, this concludes the fact that effective regulations and strategies are vital in the present scenario as it can play a key role in leading towards an enhanced operation. The major data that was hidden by the auditors from the financial statements are that Lehman Brothers started relying more on debts in order to invest all the proceeds in the mortgage market. This was because there a period of great prosperity betwixt the year 2001 and 2008, and the company assumed such period very profitable in nature. However, the sub-prime mortgage businesses related to housing finances had already become disastrous. Another vital vulnerability on the part of Lehman Brothers was in private financing, real estates, and leveraged lending from their own resources (Bhasin, 2008). In relation to this, the firm had already expended billions in risky portfolios and in order to expand such huge amounts, it had borrowed from various financiers, thereby generating a situation wherein the consequences came out to be immensely disastrous. Instruments used The riskiest step undertaken by Lehman Brothers was the utilization of Repo 105 transaction in an inappropriate way so that the image of the firms balance sheet can be made attractive in the eyes of the public and other financial institutions, thereby creating an effective opportunity to procure more borrowings from the institutions. Furthermore, the firm kept its investment securities as collateral and utilized the procured resources to pay off its other obligations. In order to show the collaterals as it is on the firms balance sheet, the auditors assisted in hiding the major details (Fazal, 2013). Furthermore, the transaction was depicted as the sale of inventory of securities, and eventually, such securities were minimized by Repo transactions. In addition, the borrowings or loans procured by the firm in opposition to such securities were not depicted in the balance sheet, as the firm made ways to treat such loans as Sale proceeds of investment securities. Nevertheless, the firm took all such steps in order to shed light on its liquid assets and less vulnerable liabilities. Lehman Brothers also took steps to mortgage its long-term assets and investment securities for short-term borrowings in the form of commercial papers and repo transactions. Sooner, the firm was borrowing on a daily basis until the year 2008 when it became vulnerable to various kinds of risks due to such borrowings. Besides, providing entrance to debt obligations in the financial statements plays a key role in exaggerating the rate of interests, thereby generating a major risk over time (Parker et.al, 2011). Moreover, the financial institutions also stopped accepting long-term securities as collateral in opposition to short-term loans and therefore, Lehman Brothers became incapable of satisfying its debt obligations. On a whole, all these transactions played a key role in the disintegration of Lehman Brothers but the scenario was made disastrous because of concealment of relevant material information from the firms financial statements. If the auditors (Ernst and Young LLP) had perfor med their jobs in an effective way, then such disintegration might have been safeguarded or delayed to some extent. ASA 707- Communication of relevant audit matters in the Independent Auditors Report This auditing standard came into effect on or after December 15, 2016, in order to enhance the financial reporting standards. Moreover, the main goal of incorporating this standard into financial reporting is to evaluate the relevant audit matters and thereafter, communicating the same with an unbiased judgment on such matter to the management of the audit firm. Besides, communication of such relevant audit matter to the management can play a key role in enhancing the transparency of the audited financial statements that can, in turn, assist the user to observe the matters that can influence their decision-making as a whole (Guan et. al, 2008). Nevertheless, in relation to Lehman Brothers, if such auditing standard was implemented and followed, then the auditors could not have concealed such material information from the financial statements, thereby enhancing the users capability in interpreting the financials. Such key audit matters necessitate relevant and prior attention of an au ditor while auditing the financial statements of a company (Wiggins et. al, 2014). Therefore, in order to evaluate the significance of such matter, the auditors must seek matters that pursue a bigger risk of material misstatement and the effects of such matters on the financial statements. Auditing issues that resulted in the collapse of Lehman Brothers The following issues shed light on the auditing issues on the part of Lehman Brothers. If ASA 707 was there at that time, the collapse of the firm could have been avoided or delayed. Therefore, the role of auditors in hiding the material facts from the financial statements resulted in a grave scenario, thereby creating a downfall situation for the firm. Non-disclosure of inappropriate treatment of the Repo transactions in the auditors report and Notes to financial statements The audit firm and Lehman Brothers itself made attempts to not shed light on the influence of Repo 105 transactions on the firms balance sheet because it would not be attractive in the eyes of financers and other investors, as they would consider the firm to be too vulnerable for investment. Therefore, the auditors must have played a role in disclosing all the effects of the transaction together with the wrong treatment of such transaction that was done by Lehman Brothers (Roach, 2010). Efficient approval by auditors to manipulate the Balance Sheet Lehman Brothers had initiated an internal policy of Reverse Repo and Repo 105 transaction, together with their improper treatment by depicting them as sale and repurchase of investments in the balance sheet. Moreover, this policy was framed after getting a prior approval from the auditors (Gilbert et. al, 2005). Thus, it was the duty of the auditors to restrict Lehman Brothers from conducting such mistakes. In addition, they must have warned them about the outcomes that would follow because of such steps. Besides, Lehman also started Repo 108 transactions in the later periods wherein it utilized equities in the place of fixed income securities as collateral. Moreover, the auditors also approved the same that was a grave mistake on their part (Wiggins et. al, 2014). Inappropriate classification of raised funds and utilization of the same through Repo transactions by adopting FAS 140 In relation to the Repo transactions initiated by Lehman Brothers, it treated its short-term financial transactions as sales in the financial statements. In addition, the offered securities as collateral were not shown on the balance sheet of the firm, and the liabilities was minimized in order to shed light on the fact that the firm had paid off its liabilities by selling its securities. Besides, this was done just to portray a wrong image of the firm (Lapsley, 2012). Nevertheless, the actual treatment of Repo transactions was to depict the offered securities in the balance sheet and nothing was to be depicted that such securities were given as collateral to the third parties in opposition to the revenues procured from them (Elder et. al, 2010). Besides, such procured loans from third parties were to be depicted in the balance sheet until they were paid off. On a whole, as the transaction was treated as sales through the means of FAS 140, the loans procured from third parties was no t depicted anywhere and the sold securities were minimized from the asset side of the balance sheet of the firm. Besides, Lehman conducted all such deeds in lieu of their auditors affirmation because the FAS 140 did not offer anything about an independent disclosure obligation (Wiggins et. al, 2014). Therefore, Lehman and its auditors took leverage of the same. Failure to disclose misstatement of leverage ratios The leverage ratio of Lehman Brothers had deteriorated in the year 2008 in comparison to the year 2007. However, such deterioration was not permanent and it was falsely generated through the use of Repo 105 transactions. Lehman repaid the debts of such repo transactions after the termination of fiscal quarters so that the securities would again be highlighted in the firms balance sheet. Nevertheless, this would have influenced the firms leverage ratios on a significant level and it was necessary to depict the same in the financial statements of the firm by the auditors (Elder et. al, 2010). Failure to disclose non-approval of true opinion of sale in the United States In order to treat the Repo 105 transactions under sales through the means of FAS 140, Lehman Brothers were under a non-delegable obligation to procure a true sales opinion that could play a key role in certifying that the transactions are in lieu of the legal requirements. Such true sales opinion was not attained by the firm in the United States. Sooner, the firm made collaborations with the UK finances in order to enter into Repo transactions wherein true sales opinion was procured with a prior condition that the investment securities must not only be depicted in the UK but also must only be traded within the country itself (Pilbeam, 2009). Based on such opinion, Lehman Brothers entered into several transactions and through which they had collateralized securities of fixed-income amounting of huge amounts of dollars. Besides, Lehman also started transfers of billions of dollars of fixed income generating securities of America, and that too without the prior permission from the UK fi nancers (Black, 2010). In relation to the above situation, the auditors had full knowledge of the same but they failed to disclose it in the financial statements. Approval of financial statements that hidden such Repo 105 transactions It was the duty of Lehman Brothers to buy back the billion dollar securities being transferred to the third parties. However, they did not disclose the same in their financial statements. Besides, all these kinds of transactions were depicted as mere balance sheet fluctuations in their management reports. In addition, the responsibility to repurchase such securities at a minimal rate was shown as derivatives on the balance sheet (Manoharan, 2011). Besides, these derivatives were concealed in a huge number of derivatives that were highlighted in the footnotes section in the financials (Hoi et. al, 2009). In relation to this case, all the affairs of Lehman Brothers were approved by the auditors that shed light onto their concealment of facts. Hence, the previously mentioned issues clearly depict the deficiency on the part of the auditors of Lehman Brothers. Moreover, if there were an ASA 707 standard, the auditors might not have stepped back from their obligation in following an ethical audit process. Besides, this could have safeguarded Lehman Brothers from being collapsed and the investors as well from infinite losses. Recommendation It is the duty of auditors to follow an ethical procedure while conducting an audit process. Furthermore, in the case of misstatements or errors, the auditors must make steps to initiate corrective actions and report to the management regarding the same. Besides, adherence to auditing standards is a compulsion while conducting an audit process. Further, such auditors are not bloodhounds, and instead, they are watchdogs who must be capable in interpreting the affairs of the company in an effective manner. This is the reason why auditors cannot be responsible for losses to third parties who materially relied on the financial statements that were examined by the auditors. Unlike the case of Lehman Brothers, auditors must not make way for incorrect reporting on the deeds done by the management. On a whole, the downfall of Lehman Brothers summarizes the fact that there was a major loophole betwixt the statutory rules and their real implementation. This also sheds light on the loopholes in the statutory mechanisms and therefore, necessitates effective and strict auditing standards. Conclusion The incident of Lehman Brother is an eye opener to every organization as its projects the needs of corporate governance and strong ethical standards. Further, the organizations must follow the principles of corporate governance and ensure the ethical standard is being followed as it will lay a strong foundation. This will ward off any financial collapse. It is imperative for the company to adopt the accounting policies that best meets the requirement and helps in steering the company. Moreover, a strong accounting policy helps to face the situation with ease and hence recommended that companies must ensure a strong accounting policy. References Bhasin, M. L 2008, Corporate Governance and Role of the Forensic Accountant, The Chartered Secretary Journal, vol. 38, no. 10, pp. 1361-1368. Black, W. K 2010, Epidemics of Control Fraud lead to Recurrent, Intensifying Bubbles and Crises, Working paper, University of Missouri-Kansas City. Cappelleto, G. 2010, Challenges Facing Accounting Education in Australia, AFAANZ, Elder, J. R, Beasley S. M. Arens A. A 2010, Auditing and Assurance Services, Person Education, New Jersey: USA Fazal, H 2013, What is Intimidation threat in auditing, viewed 8 May 2017, https://pakaccountants.com/what-is-intimidation-threat-in-auditing/. Gilbert, W. Joseph J Terry J. E 2005, The Use of Control Self-Assessment by Independent Auditors, The CPA Journal, vol.3, pp. 66-92 Guan, L, Kaminski, K. A Wetzel, T. S 2008, Can Investors Detect Fraud Using Financial Statements: An Exploratory Study, Advances in Public Interest Accounting vol. 13, pp. 17-34. Hoffelder, K 2012, New Audit Standard Encourages More Talking, Harvard Press. Hoi, C. K, Robin, A Tessoni, D 2009, Sarbanes-Oxley: are audit committees up to the task?, Managerial Auditing Journal vol. 22, no. 3, pp. 255-67. Lapsley, I. 2012, Commentary: Financial Accountability Management, Qualitative Research in Accounting Management, vol. 9, no. 3, pp. 291-292. Manoharan, T.N 2011, Financial Statement Fraud and Corporate Governance, The George Washington University. Parker, L, Guthrie, J Linacre, S 2011, The relationship between academic accounting research and professional practice, Accounting, Auditing Accountability Journal, vol. 24, no. 1, pp. 5-14. Pilbeam, K 2009, Finance and Financial Markets, Palgrave Macmillan Roach, L 2010, Auditor Liability: Liability Limitation Agreements, Pearson. Wiggins, R.Z., Piontek, T Metrick, A 2014, The Lehman Brothers Bankruptcy A., viewed 8 May 2107 https://som.yale.edu/sites/default/files/files/001-2014-3A-V1-LehmanBrothers-A-REVA.pdf Zhang, Y, Zhou, J Zhou, N 2007, Audit committee quality, auditor independence, and internal control weakness, Journal of Accounting and Public Policy vol. 26, pp. 300-327.

Friday, November 29, 2019

The Importance of Exercise Essay Example

The Importance of Exercise Essay Exercising is a key component of living a healthy life. â€Å"Regular exercise is necessary for physical fitness and good health. It reduces the risk of heart disease, cancer, high blood pressure, diabetes and other diseases. In my generation exercising can be over looked. †(Why is) People seem to be consumed more with television shows, fast food, and other unhealthy activities. â€Å"The average American watches three and a half hours of television every day. That adds up to 56 days of channel surfing per year.By the age of 65, over nine years will have been spent in front of the small screen! † (The importance) Physical Education in schools are also suffering: From 1991 to 1999, participation in physical education in schools dropped from 42 percent to 29 percent. Since it is not a required part of the curriculum in most schools, kids basically opt not to be involved. † (The importance) Exercise should be promoted by parents, teachers, and other adults to people in my generation so decrease the percentage of obese individuals. Exercise can be beneficial in many ways.It is good for the mind, body, and soul. â€Å"It reduces the risk of heart disease, cancer, high blood pressure, diabetes and other diseases. It can improve your appearance and delay the aging process. † (Why is) Different types of exercise can be helpful to different parts of the body: Exercising with weights and other forms of resistance training develops your muscles, bones and ligaments for increased strength and endurance. Your posture can be improved, and your muscles become more firm and toned. Stretching exercises are also important for good posture.They keep your body limber so that you can bend, reach and twist. Improving your flexibility through exercise reduces the chance of injury and improves balance and coordination. If you have stiff, tense areas, such as the upper back or neck, performing specific stretches can help loosen those muscles, helping you feel more relaxed. Aerobic exercise involves continuous and rhythmic physical motion, such as walking and bicycling. It improves your stamina by training your body to become more efficient and use less energy for the same amount of work.As your conditioning level improves, your heart rate and breathing rate return to resting levels much sooner from strenuous activity. (Why is) Excerise is also very good for your heart. Your heart is one of the bodies most important parts of your body. Without exercise your heart can suffer. Physical inactivity is a major risk factor for developing coronary artery disease. Coronary artery disease is characterized by deposits of fatty substances, cholesterol, calcium and other substances in the inner lining of arteries that supply blood to the heart muscle.It also contributes to other risk factors, including obesity, high blood pressure, high triglycerides, a low level of HDL (good) cholesterol and diabetes. Even moderately intense physical activity such as brisk walking is beneficial when done regularly for a total of 30 minutes or longer on most or  all  days. (Physical Activity) It also said that the more you exercise the less stress you have. Exercising releases endorphins that make you happier. â€Å"Stress is one thing that has brought tremendous attention from doctors all over.In the fast paced world, many people are affected by stress in the process of making their livelihood. Exercising diverts attention from stressful matters and reduces depression. † (The importance) Obesity in America is at an all-time high. Not only is it unhealthy, obesity is deadly. â€Å"Obesity is a leading preventable cause of death worldwide, with increasing prevalence in adults and children, and authorities view it as one of the most serious public health problems of the 21st  century. † (Obesity) Some believe obesity is so common it’s not harmful but, obesity is actually considered a serious health condition. Obesity i s a medical condition in which excess body fat has accumulated to the extent that it may have an adverse effect on health. † (Obesity) This condition can be caused by various things. â€Å"At an individual level, a combination of excessive food energy intake and a lack of physical activity is thought to explain most cases of obesity. A limited number of cases are due primarily to genetics, medical reasons, or psychiatric illness. † (Obesity) When an individual becomes obese it can be very difficult to reverse these effects.Some irreversible effects obesity causes are diseases: Excessive body weight is associated with various diseases, particularly cardiovascular diseases, diabetes mellitus type 2, obstructive sleep apnea, certain types of cancer, and osteoarthritis. As a result, obesity has been found to reduce life expectancy. (Obesity) On the bright side, the most common way people cure their obesity is through exercising, and dieting. In conclusion, exercise is vital to live a healthy life. Without it the human body can suffer greatly. Although, many people overlook exercise if we can inform others if it’s importance we can have a healthier generation.

Monday, November 25, 2019

Thier Eyes Were Watching God essays

Thier Eyes Were Watching God essays Janie Crawford, the main character of Zora Neale Hurstons Their Eyes Were Watching God, was an unusually independent woman as compared to the women of her time. The main plot of Janie's story comes from her life, which is permeated by her men. Though she evolved into an independent woman, Janie was married three times and didnt truly find love until she married her last husband. During her life Janies husbands: Logan Killicks, The Honorable Joe Starks and Tea Cake Woods became her lessons and her legacy; they were her men. Although the novel does not go into deep detail about the first man in Janies life, her life began with disaster through her father. His name is not given but it is noted that he was a white man (the school teacher) who raped her mother, Leafy. Ergo, Janie was raised by her grandmother (Nanny) with no real man in her life as she grew up. However her grandmother tried to raise her to get a good husband. The second man in Janies life was really the first physical encounter, though there was no major interaction between the two. Johnny Taylor was a young neighborhood man that steals a kiss from young Janie. As she enjoys the kiss and is just about to develop an initial opinion about men, Nanny walks in and catches Janie in the act. This incident will be an unfortunate prediction of her life. As with all of her men, just as things are going to progress to a stage of pleasantries and tolerance, the men are gone. This first real man in Janies life is Logan Killicks. Logan, her first husband was a farmer. This marriage was arranged by Nanny to ensure that her granddaughter would be well taken care of for life. Nanny didnt realize that the come-as-it-may lifestyle that she allowed to live would seriously conflict with the life of a farm wife. Logan expected Janie to be the perfect wife and farm hand ...

Thursday, November 21, 2019

Book Report Essay Example | Topics and Well Written Essays - 750 words - 1

Book Report - Essay Example Her failure to manage the employees would lead to cutting off some jobs of her current employees. This thought of managing the employees has been portrayed in the book as a very daunting task and she gets some idea of managing those employees once she visits the Fish Market in Seattle. The Fish Market, known as Pike Place Fish Market, in Seattle, seems to be the focal place in the book and it is that particular area where Mary witnesses the fish mongers to work in a jolly atmosphere and serving their customers with great sincerity. The fish mongers throw the fish at other fish guys, some of them are caught by them whilst some are dropped. This catching and fumbling is hugely entertaining for the crowd, the customers and the fish guys. Each catch is praised by either the crowd or some staff guy whilst any drops are treated sarcastically or with humour. All these events at the Fish Market made Mary Jane realise that there were two ways of doing any work, one being to conduct and finish of your work in good mood or to finish of your work with bad temperament. The main scope of this book was to identify that work has to be done by each and every employee. Hence it is upon that particular employee to do it with the frame of mind that he has. The main aspect of improving work at any particular job is to choose the right attitude towards the work. The four key concepts that Mary Jane derived from this encounter at the Fish Market were: The meaning of this concept is that the work performed by any individual at work should be in such a manner that it should promote his interest in the work i.e. as if he is playing at work. Each and every activity conducted should be done with fun and high energy. This means that employees should create a great bond amongst them i.e. every activity should be carried with team work and great aspiration. This activity helps in building a better and great team in any working atmosphere. As explained above, this means that each and

Wednesday, November 20, 2019

Has Reality Television Made Voyeurism Another Form of Entertainment Essay

Has Reality Television Made Voyeurism Another Form of Entertainment - Essay Example Although earlier forms of this type of entertainment have been seen as early as 1948 with Candid Camera, it gained more notoriety and a wider genre by the end of 1990s with the introduction of the shows like Survivor, Big Brother, and American Idol (Caudle, 2011). These shows portray various situations and activities, with some featuring contests between ordinary people competing for money and other prizes, others portraying ordinary people living their lives while raising their children, and some others featuring celebrities carrying out daily activities. All in all, these shows seem to share common themes – taking ordinary people and placing them in extraordinary situations or presenting the reality of celebrities’ lives to an audience who would likely be engaged in the fascinating and magical lives that these celebrities are living. Reality shows seem to portray the magical and the ordinary, the reality and the ‘non-reality’ of celebrity or non-celebrity lives. For some shows, an element of voyeurism seems to be one of the common elements, especially as these allow the viewers a peek into the lives of celebrities and non-celebrities. The voyeur element also seems to lend entertainment value for viewers as melodramatic events like weddings, dates, births, and arguments often draw in high ratings. This paper shall explore reality television and how it engages the magical and the real. It will also discuss how reality television has made voyeurism a form of entertainment. Initially, a brief overview of popular reality television shows will be discussed, indicating reasons for their popularity. Secondly, this paper will present the negative and the positive impact of reality television. Thirdly, a deeper analysis of the reasons for the popularity of reality television shall be considered. Lastly, this essay shall be summarized and its themes clearly established in order to answer its primary goals and research issue. This article is be ing carried out in order to establish a clear understanding of reality television, its general impact, and what it implies about current TV behaviors as well as preferences. Body Overview of reality television shows When the shows Big Brother and Survivor became major successes in 2000, reality television suddenly gained widespread popularity. Specifically, the shows Survivor and American Idol consistently topped the television ratings since their inception (Hill, 2005). Other shows like America’s Next Top Model, Dancing with the Stars, The Apprentice, Fear Factor, and Big Brother were soon able to gain a global audience in the years that followed. Some television companies have also set aside networks, including Fox Reality, Global Reality Channel in Canada and Zone Reality in the UK to cater specifically to these reality shows (DeVolld, 2011). Other networks like Bravo, VH1 and MTV have also numerous reality shows in their line-up. Other successful shows like COPS have beco me major successes and the profit generation for TV networks and producers has also been very significant (Hill, 2005). Reality show celebrities have also made millions of dollars in profit for their TV contracts and product endorsements (Hill, 2005). This genre has also spawned new singers, dancers, models, chefs, actors, directors, and celebrities like the Kardashians who have been known as

Monday, November 18, 2019

Novel reflection Essay Example | Topics and Well Written Essays - 750 words

Novel reflection - Essay Example Krakauer demystifies the enigmatic Everest as well as points out that the climbers were like any other normal human beings with their share of heroism and courage, fear and failure. Just as he draws an account of the successful expeditions of the legendary climbers he would speak of the gruesome instances of failures, death and the struggles of survival. Krakauer being a passionate climber his story narrates first hand experiences. It is his understanding and knowledge of climbing that seems to give him an insight into the nature of the expedition and make his interpretation meaningful. The Lhotse Face episode reveals a disturbing picture of the state of the climbers who were completely demoralized and were suffering from a multitude of ailments related to high altitude. The stark reality of ego tussles and pride stand out amid the impending natural catastrophe that once again exposes the vulnerable nature of human beings. The utter lack of cooperation from the climbers of the other expedition teams and the climbing strategies that sometimes compelled one to be insensitive seem to question the ethical values of our society that are flouted on the mountains. A reading of his book Into Thin Air helps one to conceptualize the various intentions of those people who have willingly opted to undertake the hazardous journey to scale the Everest. It is astonishing for lay persons to conceive of the madness of spending some $70,000 dollars to climb Mt. Everest. It is all the more disturbing to find out that a large number of climbers though rich are not qualified climbers. As Krakauer points out that there were people from different walks of life be it the wealthy doctor Beck Weathers or the rich socialite Sandy Hill Pittman. It appears that all of those climbers have their individual reasons to ‘summit’ (Krakauer, 1997) the Everest. For some reaching the top of the Everest is a dream fulfillment and something of a trophy for a

Saturday, November 16, 2019

The Limitations Of Activity Based Costing Accounting Essay

The Limitations Of Activity Based Costing Accounting Essay ABC Costing is a modern costing technique that is used to determine the cost of the product for the management reporting purposes. ABC Costing System is a tool that is used in decision-making process. However, it has some certain limitations. ABC Costing System is very costly to implement and maintain in a manufacturing and serving departments. Data concerning numerous activity measures must be collected, checked, and entered into the system. Which raise the labor requirement and need to be scrutinized on activity basis? ABC costing systems produces the reports that are different from the profit and loss reports produced through traditional costing systems. As most of the companies are using traditional costing systems, so because of the difference in the costing basis the costing and financial reports of the two companies of the same industry could not be compared for performance evaluation purposes. Adaptability of ABC Costing System is not suitable for all kind of companies because small companies have not many resources to adapt it and have too many activities but size of transactions is too low.   Data Produced through ABC Costing System can easily misinterpret and can lead towards wrong decisions. So manager should use the data produced through ABC Costing System with extreme care and should assign the costs that are relevant to the products, customers and should not consider the other cost objects that are irrelevant. ABC costing system does not comply with the GAAP and a company has to produce its reports for internal and external purposes by using traditional and ABC costing system both at a time. In ABC costing system costs are allocated on the base of cost drivers and activities undertaken to manufacture the product, definitely, it provides the accurate and proper allocation of the costs to the products but there is a danger of over or under costing of the products when irrelevant cost drivers or activities are assigned to the products or services produced. Q2) Please explain the differences between FIFO and Weighted Average Method in the process industry. How are units accounted for?   How are costs accounted for?   In periods of low inflation what method would make a difference? From a TAX point of view, does it make a difference? Differences in Weighted Average and FIFO Costing Systems: The main difference between FIFO and Weighted Average Costing systems is the method of calculation of the inventory and cost of goods sold in process costing system. Valuation Method: In FIFO costing method, costing department assumes that the goods that are sold earlier are the goods that are brought earlier and so on. The cost of goods sold is calculated on the base of the sequence of goods brought and sold. In Weighted Average costing method, goods are valued on the base of total goods available for sale and ignore the sequence of their arrival in inventory and sales to the customer. Formula of the cost of goods available for sale or cost of sale is as follows: Cost of total available for Sales ($) Per Unit Cost of Goods Sold = Total No. Of Units available for Sales Suitability: FIFO method can only be used where inventory can be separated easily and the cost of the inventory can be determined like computer, vehicles and other industries of the same nature. Weighted Average Method is the most commonly used method and can be applicable in all industries but the organizations engaged in those products that could not be separated like oil; Natural Gas and LPG etc use particularly weighted average costing method. In calculation of units accounted for FIFO method consider the units started and completed in the current period only and the beginning work in process units and its cost remain separate and it is considered that the opening work in process units are completed first and then new units started and completed in the same time period and units costs are calculated separately for beginning work in process units and units started in current period. While in average costing method, equivalent production is calculated and based on equivalent production the cost of unit is determined and allocated to the production. Q3) Can you explain the advantages and disadvantages of the Standard Cost system? Advantages / Benefits of Standard Costing System: Standards are the key factors that are used in management by exception approach. If costs remain within the standards, managers would be satisfied and would concentrate at routine activities but if it across the standards then it would be an alarming situation for the managers and they would try to analyze the reasons of inefficiency. Standards are the targets that have been set by the management to achieve and they compare the actual performance of the employees with the standards. Standard costs simplify the book keeping process as well by charging the standard cost to the job or product and by making the adjusting entry of the variance at the end of the period. Standard costs fit naturally in an integrated system of responsibility accounting. The standards establish what costs should be, who should be responsible for them, and what actual costs are under control. Disadvantages / Problems / Limitations of Standard Costing System: Frequency of reporting the variance is too low that make the prà ©cised and useful data useless due to its release too late when it became out of date. Labour variances consists mainly on labour quantity standards and labour efficiency variances and in both variances it is assumed that the production is highly labour intensive and the factor of machines performance is ignored. There are some cases where a favourable variance can be as bad as or worse than an unfavourable variance i.e McDonalds has a standard for hamburger meat that should be in a Big Mac. A favourable variance would mean that less meat was used than standard specifies. The result is a substandard Big Mac and possibly a unsatisfied customer. In standards costing system, meeting the standards of production and cost efficiency has more importance and other factors like quality of the products and satisfaction of the customer have been ignored. In standard costing approach, the standards are considered the final destination and improvement process become very slow or stopped. Q4) Please explain the following:   NET PRESENT VALUE CONCEPT.If the NET Present Value is   Then the PROJECT ISPositive .Acceptable since it promises a return greater than the required rate of return! Net Present Value Approach: NPV is a technique used in the management accounting for the decision-making and covered under the head of capital budgeting. In NPV approach the present value of the net inflow and outflows are compared by taking the effect of inflation and other factors influencing the value of money. The present value of the cash outflow is adjusted against the present value of the inflows resulting from the investment and multiplying with the discount factor to equate it to the present value of this future inflow. Then the results are compared with the following table. If the net present value is Then the project is Positive Acceptable since it promises a return greater than the required rate of return Zero Acceptable, since it promises a return equal to the required rate of return. Negative Not acceptable, since it promises a return less than the required rate of return Q5) Please explain a comparison of the Net Present Value and the Internal Rate of Return Methods. Which method do you like?   What are the strengths of each.   Comparison between NPV and IRR Method: In most of the conditions, Net Present Value Approach and Internal Rate of Return Method provide the same results. However, some times these present opposite results. When we compare both methods, we consider the mechanism working behind both techniques. In internal rate of return, a rate of return is calculated based on the future net income arising from the investment by using given formula: IRR = Initial Investment Net Income Then this required rate of return is compared with the required rate of return from investment, if IRR of the investment is greater than the required rate of return then the project is accepted otherwise the project is rejected. This method is much better than payback period and other old methods, because it considers the income of the projects to evaluate the project and also take account the inflows after the completion of payback period. In NPV method the present value cash outflow is matched with the present value of the cash inflows arising from the projects and if the NPV is positive then the project is accepted otherwise rejected. NPV Approach is better approach then IRR because IRR completely ignores the time value of the money and just consider the net income arising from the project whereas NPV is based on the time value of the money by considering the inflation factors. Q6) Managerial Accounting can work in many fields manufacturing and in the service industry. Provide some examples of how Managerial Accounting can work in your industry using some of the tools you learned in this course?   If in the Health Field, Could Relevant Costs be of use?   Application of Managerial Accounting: Managerial Accounting has equal application in the service and manufacturing industry as well. There are three major an aspect for which managerial accounting is widely used. Decision Making Products Pricing Performance Evaluation Decision Making: One of the most important functions of the management is to make the right and timely decisions for the development and security of the going concern status of an organization. This function is required in all kind of industries whether services or manufacturing. Managerial Accounting tools are used to provide the basis for comparison and making the accurate decisions. Product /Services Pricing: Every business has been established in order to earn some financial benefit and every business whether it deals in goods or services have to charge a price from its customers for the use of products or clients against the services provided. So managerial accounting tools and techniques would be used in order to determine the price of the goods or services to achieve the targeted profit. Performance Evaluation: Performance evaluation is required in all business areas and managerial accounting techniques would be used to evaluate the performance of a particular organization by comparing it with the same kind of industry or performance of the departments and businesses could be compared but all of these tasks are accomplished by the effective use of managerial accounting. Relevant costing techniques are used in all industries and have application in the health field as well. The price charged to the patients should be formulated by keeping the factors of relevance in mind and historical costs should be eliminated when there are surplus capacity is available.

Wednesday, November 13, 2019

William Marshall Essay -- essays research papers fc

William Marshall is considered by many to be the epitome of knighthood and chivalry as well as being an outstanding ambassador for England during the turbulent twelfth and thirteenth centuries. From a virtually obscure beginning, William evolves into one of the most dominant stately figures of the time in England. During his brilliant military and political career, William served as knight for the courts of Kings Henry II, Richard (the Lion-hearted), and John. William was born around 1147 to John Marshall and Sybil of Salisbury during the reign of King Stephen. His father, John Marshall, served as a court officer and eventually earned the status of a minor baron. John Marshall was a shrewd soldier and a skilled negotiator. He was the premier example of lordship in William’s life. William’s relationship with his father would be brief and he would never experience him beyond his childhood. John Marshall died in 1165. John would leave a legacy behind that would influence William’s life and spark the future of his outstanding career both as a soldier and a courtier. At age thirteen William was sent to William De Tancarville, to begin his military training for the knighthood. William De Tancarville was known throughout Europe as one of the grander patrons of knighthood. In the Tancarville household, William would learn courtliness in addition to all other prerequisites found in a professional soldier of the day. After six years of being a squire in the Tancarville Household, Marshall was knighted in 1166. In 1170, King Henry II appointed William to the head of his son’s mesnie or military household. William was responsible for protecting, training, and maintaining the military household for Prince Henry. In 1173, William knighted the young Henry, becoming his lord of chivalry. During this time period, Marshall earns many victories on the tournament field and here he first establishes himself as one of the most prolific and gallant knights of the time. During these tournaments, Marshall began to create and mold friendships with the most powerful and influential men of the day. In 1183, during a rebellion against his father, Prince Henry contracted dysentery. As his health rapidly deteriorated, Prince Henry gave William his cloak, which had a Crusader’s cross stitched on it, and made him promise to deliver it to the Holy Sepulchre in Jerusalem. Wil... ...od that Marshall transcends boundaries from knight into statesman. Under William’s rule, order is restored to England. This reestablished royal rule in England. Marshall watched over the noble household and cared for the young own king until his death on May 14, 1219. William served faithfully under three kings and served as regent for a fourth. His loyalty and honor never hesitated and were never compromised. His oaths of fealty and innate sense of honor governed and directed his entire life. Because of his commitments, William Marshall will remain the most outstanding knight of the Middle Ages. WORKS CITED Crouch, David. 1990. William Marshall Court, Career and Chivalry in the Angevin Empire. Longman Publishing, New York.

Monday, November 11, 2019

Policy Analysis Paper/CJA/464 Essay

Policy is a large part of policing in the United States. Policy helps set law, and law helps keep order amid the chaos if enforced properly. But every policy must be looked at carefully before, during and after enforcement to make sure that policy is and continues to be the best fit for the issues at hand. Sometimes looking at two policies and comparing them can help find a solution in the middle. It is important to give a policy a realistic goal, to accomplish in a realistic time in order to find out if it was truly effective or not. Crime Control Model/ Due Process Model: Crime control model places emphasis on using more police and harder court sentences to help deter and hopefully reduce crime. It utilizes the powers held by the government to protect the people, with limited regards to their rights (Sociology Index, 2013). It favors tougher punishment to crimes and on the criminals that perform them. Crime Control model argues that sometimes, persons should give up their rights, to protect and benefit society as a whole. Often people are assumed to be guilty until proven innocent. Due Process tries to focus on the rights of the individuals and limiting the power held by the government. People that wish to limit government tend to favor the due process model over the crime control model. In the due process model, people are innocent until proven guilty, and are not adequately punished until their guilt is well established through the criminal justice system. Each model has their place in our criminal justice system, having both strengths and weaknesses. As society changes, the models must be willing to trade off to adapt to the crime conditions for that time. Both embrace some aspects of the core values of the constitution, and while the ways they can work together are few, they do have their moments. Policies/ Opinion: The Border Search of Information Policy is a policy set forth in 2008 which allows Border Patrol agents the ability to search and seize both printed and electronic materials and devices without needing a warrant or probable cause (CPB, 2008). If an individual is going through a check point or any Border Patrol station, the officers may choose to pull them aside for a random inspection. During the course of that inspection they may go through any and all electronic and printed items (ACLU, 2013). ICE and Department of Homeland Security have similar policies. These policies all seem to throw out the fourth amendment which states â€Å"The right of the people to be secure in their persons, houses, papers, and effects, against unreasonable searches and seizures, shall not be violated, and no Warrants shall issue, but upon probable cause, supported by Oath or affirmation, and particularly describing the place to be searched, and the persons or things to be seized†. (Fourth Amendment, 1789) Some argue that this is a necessary right to forgo, to stop such things as child pornography, or links to terrorism (DHS, 2014). I have even heard the excuse of â€Å"If you have nothing to hide, it shouldn’t be a problem. † I respectfully have to disagree, quoting Benjamin Franklin â€Å"They who would give up essential Liberty, to purchase a little temporary Safety, deserve neither Liberty nor Safety. † (Franklin). Currently this policy seems to favor crime control, and not due process, violating people’s rights without just cause. Roles of the Courts: The courts play a few roles in this policy. One role is as they are prosecuting the violations several cases might get thrown out due to the constitutionality of the search. Courts have the power to look at this policy, and try to find a way to fix the constitutional rights that are being violated within before people that deserve to get punished, get set free to continue their illegal activities. If this does not change, many more innocent people maybe hurt as their rights are violated trying to attempt to catch people that will try to get away with a crime any way they can. Some may think they have nothing to hide, that they’ve done nothing wrong, only to be caught because in a text message they talk about something private that may raise questions in the eyes of the officer. Conclusion: . The people need to know that they are going to be innocent until proven guilty and they have to trust that the government always has their best interest in mind. This includes keeping their essential constitutional rights in mind, and protecting them from possible abuse of power by officers who feel above the law. Due process and Crime control models do have their place, and the country’s courts must attempt to find a balance between the rights of the individuals and the protection of society. By analyzing the policies at hand, and establishing clear boundaries ensures that the criminals are caught the correct way, and the rights of the innocent people are left undamaged.

Saturday, November 9, 2019

Cloning, a Biological Horror essays

Cloning, a Biological Horror essays A. While the cloning of humans may sound good in theory, there are several compelling reasons not to legalize it. A. Cloning is a fairly new field of science 1. Things like Dolly the sheep are soon to become regular breakthroughs 2. Because of creatures like Dolly, governments, religions, and people in general have been thrown into a panic stricken uproar B. A clone is an identical twin that has the exact same genetic makeup as its original 1. This process involves fertilizing an egg, and replanting it into a female for gestation 2. The process is extremely complex and is known to have a very high rate of failure 3. There are detrimental physical and psychological effects on both of the subjects involved in the process C. To attain a healthy cloned subject such as Dolly, one must play a terribly long game of trial and error with many more failures than successes D. People would use cloning as an unsafe way to bypass what comes natural which is sex, to achieve the same results A. The legalization of cloning humans would be an unthinkable idea due to the life that would be lost and the severe outcomes of the process The cloning of humans has its roots planted shallow in the whole scope of scientific history, and is a relatively new field. When most people hear the word clone, they think immediately of Dolly the sheep, but beyond that they cant tell you much more on the subject. However, even with little known about its beginnings in research, cloning had established itself a solid foundation to grow on long before Dolly was made famous by Scottish cell biologist Ian Wilmut. Almost a year before that was Cumulina, a mouse cloned by researcher Ryuza Yanagimachi at the University of Hawaii. Although even from a scientific perspective, the cloning of a mouse was probably a mor...

Wednesday, November 6, 2019

Laws to Protect Children †Childhood Development Essay

Laws to Protect Children – Childhood Development Essay Free Online Research Papers Laws to Protect Children Childhood Development Essay Issues surrounding child protection, the family and state intervention are multifaceted and complex. The social construction of the family is framed in a contextual subjectivity, value laden and built upon the culture, experiences and understanding of those involved. Within this a wide range of problematic issues can be identified in definition, including how we define and perceive the family and children and subsequently with the resolution of that definition, what constitutes acceptable and unacceptable behaviour within the family. To encompass all definitions and perceptions within public discourse would not be possible which makes it extremely challenging to then know exactly when and on what grounds, assumptions and understanding the state should intervene in family life. A definitional issue and an unwillingness of many to open the private inner world of family life to public interpretation and scrutiny does not mean the state should not intervene, but rather highlights many of the pressures and contention faced in state intervention. Defining abuse is central to determining appropriate state intervention with the suggestion that â€Å"child abuse is not an absolute concept, and behaviour has to be examined in its context before it is defined as maltreatment†¦the chronicity and severity of maltreatment prompts intervention.† (Fernandez 2005 p180) A sensitive dichotomy between family privacy and state intrusion and monitoring is also an important issue, particularly when exploring state intervention as a preventative measure as â€Å"acknowledging that any form of surveillance of child-rearing practices poses a threat to the family in a liberal state† (Fernandez 2005 p184) leaving interventions trying to juggle these two contradictory standpoints in child protection. A generally agreed definition in practice is inclusive of â€Å"when a child has been, is being, or is likely to be subjected to physical, emotional, or sexual actions, or inactions which result in significant harm or injury to the child.† (Australian Institute of Health and Welfare 1999 p6) From this an argument can be formulated that all behaviour and actions included in this definition warrants state intervention. State intervention may often be conceptualised into two response categorisations – prevention and protection. In locating when the state should intervene in child protection matters relative to protection where abuse is believed to have already occurred it is less complex as the state moves towards protecting the child from risk of harm as soon as possible. The parameters of potential abuse occurrence and investigation are clearer with the role of the state in child protection able to be clarified relative to the outcome of the investigation and specific situational contexts. In matters of prevention, the question of when the state should intervene can become more problematic and complex. The proliferation of prevention service provision as a key child abuse prevention strategy has proven to be very successful with â€Å"getting services to families at a time when they identify that they need help is an important way to support the strengths in a family and make positive chan ges in the lives of children and young people† (NSW Commission for Children and Young People 2000 p44) When a family requests assistance as a preventative measure they can receive appropriate support and intervention for their current issues and future needs which is a conducive partnership is preventing abuse and establishing support networks for children and families. Imposing preventative strategies with families is much more problematic as if no abuse or maltreatment has yet occurred and the family is unwilling to co-operate it is difficult to work towards positive and preventative outcomes. Determining state intervention with particularly marginalised groups may also be very challenging. For example, families with children with learning disabilities may be recognised as a particularly at risk. Mild to moderate developmental disabilities which include intellectual and learning impairment â€Å"were over represented in the sample of maltreated children with disabilities, supporting the view that such children are more at risk of maltreatment than children with a severe disability† (Tomison 1993 p6). There are many factors such as parental stress, interruptions in attachment and child inability to understand or resist abuse that may indicate a high risk for abuse however these risk factors cannot be used to create assumptions of abuse or neglect. State intervention at a prevention level may certainly benefit many families with children with a disability however imposing these is not a fair or appropriate response. Another marginalised group accustomed to the role of state intervention of some level within their lives are refugee children. Refugee children’s status within Australia is already evidence of state intervention. These are children who may be classified as high risk, with multiple family issues. These may include trauma from their experiences in their home countries, their asylum to Australia, from their detention or processing for refugee status as well as ongoing issues surrounding their relocation, financial stress and cultural difference which may include a different conceptualisation of child maltreatment and abuse. These may be individuals who are also, understandably suspicious of state intervention further problematizing if in instances such as these, state intervention as prevention or as protection becomes necessary. Determining when the state should intervene within these examples is difficult, as is defining state involvement with any at risk group and is dependant on wide-ranging factors and specific contexts. Legislation and practice standards within child protection do not specifically mandate appropriate responses and protocol defining when the state should intervene in family life. However, promotion of the health, wellbeing and safety of children and young people is a fundamental consideration within all aspects of the care and protection of children. Inclusion of plans and strategies to prevent abuse and neglect, provide support and assistance to families in difficulty or facing multiple issues, responding to reports of risk of harm as a matter of safety and prevention and ensuring that cases are adequately investigated and offenders appropriately dealt with are recognised among interagency practice (NSW Commission for Children and Young People) These definitions and standards work hand in hand with the principle of â€Å"the best interests of the child† recognised within the ratified United Nations Convention on the Rights of the Child (CROC). Within the convention the best interests of the child are held as a paramount or at minimal a primary consideration in actions and decisions concerning children. (NSW Commission for Children and Young People 2005) This underpins many of the principles, practices and actions undertaken within child protection within the Australian context. If we can articulate and ascertain that state intervention should occur to promote health, wellbeing, safety and overall best interests of the child, we must deconstruct how we decide what the best interests of the child may be. The United Nations CROC does not simply define a child’s best interests but rather reflects points of clarity central to the best interests of the child that are adaptable to the specific context of the child. These points include the need for a child’s best interests to be taken into consideration, a respect for a child to enjoy the rights and freedoms specified within CROC, the participation of children in decision making processes effecting them and in the event of a parent being unable to maintain the child’s best interests as a fundamental concern, the state may need to intervene in the family life (NSW Commission for Children and Young People 2005) CROC determines minimum standards by which to understand the best interests of the child but is not directly implemented through legislation, although is meant to be included in various aspects of the Children and Young Persons (Care and Protection) Act 1998 and the Family Law Act amendments of 1996 (NSW Commissi on for Children and Young People 2005) Within child protection practice, the best interests of the child should be represented and reflected in the provision if a child and family centred focus which is wherever possible involving the inclusion and collaboration of all necessary family members and services providers. It should be planned, holistically co-ordinated with the participation of all relevant parties including the child, is evidence based and wherever possible is preventative and strengths based worked on obtaining positive goals and outcomes. A strong argument for children’s issues and children’s rights within child protection relates to the rights of children and young people to participate in decision making that affect their life. This is a fairer representative method of comprehending the plethora of issues surrounding and involved in the best interests of a child, as a child has a right to inclusion and also has an insight into their own life which may prove to be beneficial in determining best interests and making plans for the future. The recent focus on child participation has been reflected in legislation, policy and practice however its significance within an often â€Å"adult centred paradigm† (Mason 2005 p91) undervaluing the construction of childhood and understanding of the often challenging experiences for children. Policy and practice has often reflected children as â€Å"future adults and thereby ignoring them as ‘beings’ with experiences in the present† (Mason 200 5 p92) Child inclusive and participatory practice is one of the most fundamental elements in working towards the best interests of the child with a greater need for child representation, consultation and consideration in all aspects of child protection. Rogers and Wrightsman have identified two major orientations within child protection in determining the best interests of a child. These include the ‘nurturance orientation’, an adult centred top down approach, and the ‘self determination’ orientation, taking into account the articulated thoughts needs and wants of a child in all aspects of policy planning and action. (Fernandez 2005 p187) As with determining when the state should intervene in the life of a family, certain considerations and assumptions must be explored to gain a comprehensive insight and understanding of the contextual experience and circumstances of the young person. This is very important in determining best interests and again various considerations must be incorporated such as ensuring the health, safety and welfare of the child as paramount, meeting all the basic needs of the child, giving children, young people and families an opportunity to contribute to the decision making process where appropriate as well as a consideration of the child’s culture and identity as essential in being upheld and supported and approached in a culturally appropriate and inclusive manner. Determining the best interests of the child may also be problematic with marginalised groups such as children with learning disabilities and refugee children. Children with learning disabilities may not be able to articulate or represent their best interests, in many instances disenabling them from active participation and self-determination in decision-making on their own future. However the best interests of the child should not be imposed or defined without the input where possible of the child. An understanding of the needs of the child, the context and the factors determining and influencing their situation must also be examined when exploring the best interests of the child as a child with a disability should not be defined by that disability but rather as a child, with the diversity of needs, experiences and interests. This is also problematic with refugee children who may face multiple language and cultural barriers and may hold suspicion and fear of the state determining factors regarding their future and interests. The best interests of the child as a principle reflect the UN convention on the rights of the child and thus reflect a life of safety, health and wellbeing, which was unlikely from their country or origin. Cultural understanding, prevention, collaboration and inclusiveness are essential in determining the best interests of refugee children. Their experiences are complex and diverse with barriers such as language, cultural isolation, resistance, fear, lack of knowledge of law and customs and lack of access to services. These need to be adequately taken into consideration as to not warrant a knee jerk reaction to practices that may not represent a western notion of the best interests if the child. There are a wide range of issues, conflicts and dilemmas a child protection worker may face within their work in child protection services. The concepts of protecting children, state intervention and the best interests of the child are value laden and interjected with ever changing contextual subjectivities that complicate and problematize much of the involvement of child protection agencies and workers in the lives of children and families. The child protection worker is centred within these diverse and often contradicting forces and influences and plays a difficult role as a decision making intermediator in situations where no interpretation or decision can ever be completely inclusive or absolute, and where all documentation and decisions made by workers can be questioned and scrutinized. Although this is essential and interdisciplinary collaboration can lead to the most appropriate interventions, scrutiny may be unfairly framed impinging on the workers morale and sense of professional competence. All workers draw upon their professional judgement and contextualizing of events by various participants that may influence their decision-making. At all levels of intervention the worker faces these direct and indirect conflicts and dilemmas as their work is plagued with contradictions and subjectivities. This may be highlighted in situations of omission rather than commission of abuse where the basis on which a decision is made is less clear. This is a topical issue currently for workers when attempting to promote prevention rather than protection. As errors in decision-making may have significant repercussions, with their â€Å"judgement questioned or professional integrity compromised while engaged in child protection duties.† (Briggs et al 2004 p4) Managing to handle the stress and emotionally charged nature of their work is a significant issue and potential dilemma within child protection. This is an issue that may also be conflicted organisationally with inadequate support and recognition of the intensity of child protection for workers by management or colleagues (Briggs et al 2004) High staff turnover may pose a problem for the child protection caseworker with contradicting case notes, lack of stability in interaction with the family and lack of cohesive decision-making through a case history posing a serious threat to the safety and ability of a worker to engage with a family and increase the risk to a child. Workers face conflicts as they may be perceived as a threat to the family structure with many people â€Å"marginalised and disempowered reacting in frustrated and aggressive ways to those who represent authority, such as human service professionals working for a statutory body.† (Briggs et al 2004 p2) The safety of workers may be compromised with violence, threats and intimidation problematic within the field. A dilemma to the worker is how to respond to these and working on developing coping mechanisms for the stressful and problematic behaviours often resulting in burn out, transfers, absences and resignations. (Briggs et al 2004) High caseloads also pose a major problem for workers as their client numbers and departmental performance targets may conflict with the need for time on case work and the holistic investigation of cases with subsequent appropriate case management. This leads to the potential for child safety to be compromised, which is a major ethical dilemma within child protection to which there is no simple solution, rather a balance within the system to attempt to promote the best interests of the child. Child protection services have been described as â€Å"closed systems, isolated from the communities they are supposed to serve.† (Tucci et al 1998 p16) Barriers perceived, existing or imposed between child protection services and the community or other community services are problematic and isolating for the child protection worker. This may make it much more difficult for the worker to engage with the community and promote the best interests of the child, or to be able to intervene safely when necessary in the lives of families. This isolation may be proliferated structurally within child protection services with issues surrounding funding, lack of collaboration or co-operation internally or with other departments and agencies and lack of feedback or supervision. Many of the problems appear to be located intrinsically in a structural and fundamental level that may be relatively inflexible and inadaptable to the needs of the workers and the community. The recent trend of out sourcing and competitive tendering within child protection services is also a cause for concern for the child protection worker. It may be very difficult for a worker to maintain best practice principles if the service providers move away from an egalitarian and care prioritised service within an economic rationalist framework. (Tucci et al 1998) Workers may also face multiple challenges and conflicts in their work with multiple needs and particularly marginalised clients such as children with an intellectual disability and refugee children. Workers may face challenges in the participation of these children. Learning disabled children may face intellectual challenges or challenges defining personal need while refugee children may face language and cultural barriers or may fear participating or defining their needs fearing persecution and distrusting the safety of involvement with government departments. These pose potential conflicts and dilemmas for the worker who may face difficultiews with these families in prevention and protection work. The worker may see families under extenuating circumstances of stress, trauma and isolation and may face many challenges in engaging these families. Additional issues of cultural practices and the role of the family may pose additional dilemmas for the worker in working with clients who m ay come from cultures that condone levels of family violence and child abuse. This may be confronting and difficult for a worker within culturally inclusive and rights based practice facing issues of child safety, abuse, law and culture. State intervention and the best interests of the child are societal issues incorporating the values, beliefs and social construction of the child and family at an intrinsic level. This is reflected within child protection approaches to prevention and protection and is very challenging for a worker within child protection services as no universal standards of objectivity can apply to working within these situations and various contexts. Maintaining a focus upon the rights and inclusion of children and young people within these processes incorporating the holistic needs within a child’s life within the individual, family and society is of immense importance. Working within child protection towards preventative, inclusive and evidence based practice can work collaboratively with a child centred focused in providing the greatest quality support and service for children and their families and work towards the rights and safety of children being upheld within all facets of society. References Australian Institute of Health and Welfare (1999) Comparability of Child Protection Data. Canberra: Australian Institute of Health and Welfare. Briggs, F, Broadhurst, D, and Hawkins, R. (2004) Violence, Threats and Intimidation in the Lives of Professionals Whose Work Involves Children.[online] Australian Institute of Criminology. Available From: www.aic.gov.au/publications/tandi2/tandi273.pdf [Accessed 12 October 2005] Fernandez, E. (2005) ‘Child Maltreatment and Child Protection’ in Alston, M. and McKinnon, J. (Eds) Social Work Fields of Practice. (2nd Ed) South Melbourne: University of Oxford Press Human Rights and Equal Opportunities Commission (2005) The Best Interests of the Child. [online] Human Rights and Equal Opportunities Commission. Available From: hreoc.gov.au/human_rights.briefs/brief_1.html [Accessed 12 October 2005] NSW Commission for Children and Young People (2000) NSW Interagency Guidelines for Child Protection Intervention. Sydney: NSW Government. Mason, J (2005) ‘Child protection Policy and the Construction of Childhood’ in Mason, J. and Fattore, T. (Eds) Children Taken Seriously; Contemporary Theory, Policy and Practice. London: Jessica Knightly Publishers. Tomison, A.M. (1996) Child Maltreatment and Disability [online] National Child Protection Clearinghouse. Available From: aifs.gov.au/nch/issues7.html [Accessed 19 October 2005] Tucci, J, Goddard, C, Saunders, B, and Stanley, J. (1998) Agenda for Change: Solutions to Problems in Australian Child Protection Systems. Melbourne: Australians Against Child Abuse Child Abuse and Family Violence Research Unit. Bibliography Chenoweth , L. (2002) Children with Disabilities: What Evidence do we have for Better Practice? [online] Association of Children’s Welfare Agencies. Available From: acwa.asn.au/Conf2002/Confproceedings/04%20Lesley%20CHENOWETH.doc Higgins, D. (2004) Differentiating Between Child Maltreatment Experiences. Family Matters. 69 (Spring / Summer 2004), 50-55 Mason, J; and Falloon, J. (1999) A Children’s Perspective on Child Abuse. Children Australia. 24 (3) 9-13. National Child Protection Council (1996) Proposed Plan of Action for the Prevention of Abuse and Neglect of Children from Non-English Speaking Background. Canberra: Australian Government Publishing Service National Child Protection Council (1996) Proposed Plan of Action for the Prevention of Abuse and Neglect of Children with Disabilities. Canberra: Australian Government Publishing Service NSW Child Protection Council (1996) Child Protection in Non English Speaking Background Communities – Culture – No Excuse. Sydney: NSW Child Protection Council. Richardson, N, Higgins, D and Bromfield, L (2005) Making the Right Choices about Child Protection Programs and Services. [online] Australian Institute of Family Studies, National Child Protection Clearinghouse. Available From: aifs.gov.au/institute/pubs/papers/mrccpps Tomison, A. (2005) Child Friendly Communities – Tailoring a ‘Whole of Community’ Message. [online] Napcan National Advisory Council. Available From: napcan.org.au/documents/AdamT2005NTLaunch.pdf Research Papers on Laws to Protect Children - Childhood Development EssayComparison: Letter from Birmingham and CritoInfluences of Socio-Economic Status of Married MalesEffects of Television Violence on ChildrenThe Relationship Between Delinquency and Drug UsePETSTEL analysis of IndiaUnreasonable Searches and SeizuresIncorporating Risk and Uncertainty Factor in CapitalArguments for Physician-Assisted Suicide (PAS)Personal Experience with Teen PregnancyMoral and Ethical Issues in Hiring New Employees

Monday, November 4, 2019

Life in Britain is expensive.As a result many mothers have to work to Essay

Life in Britain is expensive.As a result many mothers have to work to pay the bills. This has caused the break-up of family life and had a disastrous effect on - Essay Example are for under 2 years of age has gone up by 33% in the past 6 years (Easier Finance, 2008) and the cost of electricity and gas is up by 16% compared to last year (The Times, 2008) to quote a few. This situation has resulted in more people in a family especially mothers going out to work in order to make ends meet as revealed by a recent study that 1 in every 3 parent’s work (Easier Finance, 2008). There has been a substantial increase in the proportion of married mothers going to work since the mid-1960s according to an article published by McRae, S. According to a recent survey, the number of women going to work as increased by 18% since 1993 (Easier Finance, 2008).A major reason identified for this is the increasing cost of living and in addition work also provides women confidence in themselves, a way of exposing their skills and also increased social contact (Orr, J, 1997). The publicly funded childcare mounts to only 2 % of children under 3 years of age. While earlier on mothers took up part-time jobs now they prefer to go for full-time jobs in order to make ends meet (Orr, J, 1997, Reynolds, T, Calleder, C, Edwards, R, 2003).This trend of both the parents going to work has affected the quality time they spend with their children (Easier Finance, 2008). A study conducted has revealed that children of working mothers showed lesser educational achievement due to lack of ma ternal care (Orr, J, 1997). The study also showed that among working mothers, children of mothers who worked part-time fared better in examinations compared to those whose mothers worked full-time reflecting the fact that the amount of time spent on children by the mother had an influence on the cognitive development of the child. Another new trend that is fast growing is the atypical working hours taken up by mothers. This includes working at weekends and in shifts during weekdays in order to manage both home and work. A Recent study has revealed that children get to spend less time with

Saturday, November 2, 2019

Strategic Management Essay Example | Topics and Well Written Essays - 3000 words - 35

Strategic Management - Essay Example Marketing, customer service and customer relationship management, human resource management, and operations are the largest competencies of the firm associated with the value chain that allows Apple to make such a positive impression with desired customer target segments across the world. This report conducts a critical evaluation of Apple using three distinct models: Porter’s Generic Strategies, the McKinsey 7-S Framework and Johnson’s Culture Web as a means of understanding what drives considerable market success from the perspective of strategic management competency and the achievement of competitive advantage. The Generic Strategies model is illustrative of how a firm is able to attain competitive advantages in its established markets. As shown by the model, there are three strategies available to firms, including cost leadership, differentiation, or a focus strategy. When a company is pursuing the most viable method to achieve competitive advantage, the firm selects which strategy is achievable and feasible based on tangible resources, internal human capital, market conditions, procurement capabilities and operational capacity (Allen, Helms, Takeda and White 2007; Miller 1992). A business can significantly improve its performance by selecting one of these generic strategies which will underpin the corporate level strategy development and its business-level strategies that will better serve the business for competitive advantage. If a firm is unable to decide on one of these three generic strategies, it poses a risk of being stuck in the middle, which succeeds in confusing important custo mer segments and creates an uncertain market-based identity for the company (Bordean, Borza, Nistor and Mitra 2010). Apple, in its pursuit of achieving competitive advantage, has adopted a differentiation strategy that emphasises product uniqueness when targeting a broader mass market internationally. Apple has worked diligently in positioning its business