Kudler Fine Foods Problem Statement free essay sample

The following is a problem statement explaining what is currently wrong with Kudlers plans on expansion, and how they can improve these plans. Introduction After reviewing the strategic plan for Kudlers Fine Foods it is obvious there are several issues that will stunt the growth and success of the organization. The company is suffering from a lack of management and poor organization planning. The issues that will be discussed are the poorly developed expansion and growth plans, and the lack of risk management in preparation of a competitor entering the market. Problem Statement The management at Kudler Fine Foods is planning on opening a new location when all of the current locations are not successful, and the company has not done a proper analysis of the need for their services in the area. Also Kudler is not prepared for factors that may decrease the profitability of the company, or factors that can contribute to the failure of a new location. We will write a custom essay sample on Kudler Fine Foods Problem Statement or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Solution With the Del Mar location not producing profit as expected this is the location management should use to create a market research and analysis plan. By using this location they will be able to determine the factors that are hindering the success of this location and then develop ways to counteract those factors. The benefit is they will improve the business done at that location before opening a new location. By looking at factors like population, socio-economic status in locations surrounding area and health factors in the area can determine what the need are for the community. Management should also look to see where people are purchasing food in the community and what types of food and products are selling at the local grocery. If there are gourmet products selling out of the supermarket than that is a factor that needs to be accounted for. Once the market research is done Kudlers management can the focus on a risk management plan. Before a risk management plan can be established they must know what risk are out there and the market analysis and research will help the company determine what risk and challenges they face. Risk management is a part of a basic business plan, I see where threats are outlined in the strategic plan but there are no alternative plans to minimize each threat nor are there any plans for how to be competitive should a competitor arise. Kudler only considers other gourmet shops as competition they should also consider, grocery stores that sell gourmet foods a competitor. Then they should focus on how to maintain their existing book of business. If Kudler developed their website so customers could place orders online that would give them a way to expand while working on the risk management plans and the online based business would also help with the market research. A high concentration of orders coming from a specific location may be an indicator used to determine where to open a new store. Desired Resolution Kudler Fine Foods will be able to expand all facets of the business and have a risk management plan in place to counter act competition entering the market. Kudler will expand in to locations where they will be successful. Kudler will also have an effective and efficient model for future expansion and growth. Conclusion The goal of Kudler Fine Foods is expansion and growth while increasing profit and the current book of business. By doing the extra research and implementing a risk management program before opening a new location will increase the success of all three current locations and ensure the success of any future locations. It will also help Kudler organize and develop other facets of the business like the website. A little extra work goes along way and with the risk management plan in place and a new location market analysis model being used Kudler Fine Foods should be able to grow and meet all the organizations goals.

Overview of Population Growth Rates

Overview of Population Growth Rates The rate of national population growth is expressed as a percentage for each country, commonly between about 0.1% and 3% annually. Natural Growth vs. Overall Growth Youll find two percentages associated with population - natural growth and overall growth. Natural growth represents the births and deaths in a countrys population and does not take into account migration. The overall growth rate takes migration into account. For example, Canadas natural growth rate is 0.3% while its overall growth rate is 0.9%, due to Canadas open immigration policies. In the U.S., the natural growth rate is 0.6% and overall growth is 0.9%. The growth rate of a country provides demographers and geographers with a good contemporary variable for current growth and for comparison between countries or regions. For most purposes, the overall growth rate is more frequently utilized. Doubling Time The growth rate can be used to determine a country or regions or even the planets doubling time, which tells us how long it will take for that areas current population to double. This length of time is determined by dividing the growth rate into 70. The number 70 comes from the natural log of 2, which is .70. Given Canadas overall growth of 0.9% in the year 2006, we divide 70 by .9 (from the 0.9%) and yield a value of 77.7 years. Thus, in 2083, if the current rate of growth remains constant, Canadas population will double from its current 33 million to 66 million. However, if we look at the U.S. Census Bureaus International Data Base Summary Demographic Data for Canada, we see that Canadas overall growth rate is expected to decline to 0.6% by 2025. With a growth rate of 0.6% in 2025, Canadas population would take about 117 years to double (70 / 0.6 116.666). The Worlds Growth Rate The worlds current (overall as well as natural) growth rate is about 1.14%, representing a doubling time of 61 years. We can expect the worlds population of 6.5 billion to become 13 billion by 2067 if current growth continues. The worlds growth rate peaked in the 1960s at 2% and a doubling time of 35 years. Negative Growth Rates Most European countries have low growth rates. In the United Kingdom, the rate is 0.2%, in Germany, its 0.0%, and in France, 0.4%. Germanys zero rate of growth includes a natural increase of -0.2%. Without immigration, Germany would be shrinking, like the Czech Republic. The Czech Republic and some other European countries growth rate is actually negative (on average, women in the Czech Republic give birth to 1.2 children, which is below the 2.1 needed to yield zero population growth). The Czech Republics natural growth rate of -0.1 cannot be used to determine doubling time because the population is actually shrinking in size. High Growth Rates Many Asian and African countries have high growth rates. Afghanistan has a current growth rate of 4.8%, representing a doubling time of 14.5 years. If Afghanistans growth rate remains the same (which is very unlikely and the countrys projected growth rate for 2025 is a mere 2.3%), then the population of 30 million would become 60 million in 2020, 120 million in 2035, 280 million in 2049, 560 million in 2064, and 1.12 billion in 2078! This is a ridiculous expectation. As you can see, population growth percentages is better utilized for short term projections. Increased population growth generally represents problems for a country - it means increased need for food, infrastructure, and services. These are expenses that most high-growth countries have little ability to provide today, let alone if the population rises dramatically.

An Overview of the Life and Literary Works of Alfred Noyes

An Overview of the Life and Literary Works of Alfred Noyes Alfred Noyes was born in Wolver Hampton on 16th September 1880. In 1896, he went to Exeter College, Oxford, where he distinguished himself at rowing. His first volume of poems was The Loom of Years (1902). The Highwayman, Noyess best-loved poem, is included in the volume Forty Singing Seamen and other poems. The poem is about a highwayman and his lover Bess. The highwayman is deeply in love with Bess and goes to see her one night. Tim, the ostler was also in love with Bess and was jealous of the highwayman. He quietly listens to the conversation of bess and the highwayman .The highwayman was a felon and was wanted by the red coats. Tim informs the red coats about his next visit. To arrest the highwayman, the redcoats use Bess as bait. They position themselves everywhere in the neighborhood and in the inn. They tie Bess in front the window with a musket under her breast. At midnight she hears the highwayman coming closer and closer. To save him she pulls the trigger of the musket and kills herself. On hearing the shot of the musket, the highwayman flees away. The next day, when the highwayman gets to know about Bess he is furious and spurs on his horse to take revenge. But he is shot down. Even after years, it is said that on a night like that one, one can hear the highwayman on his horse coming to the inn-door, and one can see Bess at the window with her hair let loose waiting for the highwayman. The language of poetry is significantly different from the language of ordinary conversation because it is very often the language of indirection: it uses figures of speech like metaphors, similes, and symbols to get across the experience that the poet is trying to recreate. In the following paragraphs, I have analyzed the poem and stated a few of these figures of speech. Using the language of poetry, the poet creates a scene and makes the reader imagine his thoughts. In the first verse of his poem, Alfred Noyes, metaphorically describes: the wind to a river, which is flowing through the mountain like trees: the moon to a ship, which floats in a sea of clouds: the road to ribbon, twisting and turning, shining in moonlight, and passing through a marshy piece of land. In the same verse, the poet introduces the highwayman riding a long distance on his horse before arriving to the inn-door. This can be noticed and the poet puns on the word riding and repeats the word over and over again. Another example of the same style of poetry can be seen in the seventh verse, where the red coats arrive to the landlords inn. In this example the pun is on the word marching. In the second and the third verse the poet describes the highwayman and Bess. The highwayman is dressed in rich attire and when he arrives Bess is waiting for him there. The lovers are parted apart, as the landlord doesnt want Bess to meet the Highwayman. This is because in verse, the highwayman is a wanted convict by the red coats. The poet also introduces Tim who takes of the horses and is also in love with Bess, and is jealous of the highwayman. Unlike the highwayman, the poet presents Tim in a very rustic manner.

When the Palestinian Leadership Wants a Palestinian State more than it Essay

When the Palestinian Leadership Wants a Palestinian State more than it Wants to See the Destruction of Israel - Essay Example As the discussion stresses in a joint Israeli and Palestinian poll conducted in the last quarter of 2008, about 58% of the Palestinians preferred the two-state solution. It is a significant percentage, although smaller than the favorability in the Israelis’ perspective. The Palestinian leadership, however, is an entirely different case altogether. For instance, conflict could have been easily avoided and peace attained during the meeting brokered by US President Bill Clinton at Camp David but that the proposal was truned down by the Palestinian leadership because it would have meant leaving the Jewish state intact. Currently, the Palestinian leadership, the Hamas, is taking an even more hardline approach in its conflict with Israel. According to Mohammed Ayoob , while Hamas has moved increasingly toward accepting a two-state solution, its leadersdhip is not willing to accept Israel’s legitimacy as a state unless and until it is cewrtain of what Israel has to offer in re turn. The problem here is that Israel has made it clear time and time again that it is willing to divide lands with the Palestinians. The Palestinian leadership, on the other hand, is unwilling to fritter away its most valuable card without attaining full Israeli recognition of a Palestinian state within the borders of 1967.   This paper highlights that in a joint Israeli and Palestinian poll conducted in the last quarter of 2008, about 58% of the Palestinians preferred the two-state solution. It is a significant percentage, although smaller than the favorability in the Israelis’ perspective. The Palestinian leadership, however, is an entirely different case altogether. For instance, conflict could have been easily avoided and peace attained during the meeting brokered by US President Bill Clinton at Camp David but that the proposal was truned down by the Palestinian leadership because it would have meant leaving the Jewish state intact. Currently, the Palestinian leadership, the Hamas, is taking an even more hardline approach in its conflict with Israel. According to Mohammed Ayoob, while Hamas has moved increasingly toward accepting a two-state solution, its leadersdhip is not willing to accept Israel’s legitimacy as a state unless and until it is cewrtain of what Israel has to offer in re turn.

International commercial arbitration Essay Example | Topics and Well Written Essays - 3500 words

International commercial arbitration - Essay Example ‘(Murray, 2011)’3. In other words, litigation means the filing of charge against another person and bringing the case in the court of law. It is also sometimes called legal process. In litigation, it is quite often that the lawyers are hired by both the parties. However, the right of resolution rests with the court. However, litigation relates to the legal processes which usually involve civil cases. Criminal proceedings are not covered under this term. In litigation, there are two parties involved in the legal proceedings being conducted. One party is called the plaintiff. Plaintiff is the party which brings the charge in the court of law. The other party is called defendant. It is the party against which the charge is taken in the court. This party defends the case and tries to prove the charge to be falsie and void. The plaintiff and defendant may be individuals, organization or states which have brought the lawsuit before the court for resolution. ‘(Business di ctionary,)’4. When the plaintiff brings a civil charge in the court of law, both the parties, that is plaintiff and defendant, are entered into the process of litigation. In courts governing civil procedures, the process of litigation consists of a number of systematic steps. These steps lead to the trial conducted by the court and ultimately, the matter is resolved by the court. However, all the disputes are not taken to the courts at once. Initially, whenever a dispute arises, the parties may try to settle the case between them. This is due to the reason that litigation may involve a number of trial proceedings which may extend to a considerable length of time. It may also be costly and time consuming. Thus, it seems better for the parties to resolve the matter without referring to a court. The case is settled if the person who is alleged to cause the injury fulfills the demands and requirements of the party who is suffered with the injury. However, if the requirements of t he injured party are not fulfilled, that party may proceed to bring the lawsuit in the court of law. The litigation may be brought by serving to the defendant the copies of complaint and summons and then filing the objection and complaint in the civil court. The complaint being served to the court must contain full facts regarding the injuries being caused and then requesting monetary damages or other relief being equitable and justified. ‘(Harris, 1994)’5 In the modern world, it is considered as an art of an active litigator to know the case completely and act both proactively and reactively in order to produce logical arguments with the help of correct evidences. The use of automated techniques also helps the lawyers in winning the case. Litigation support has also been changed with the invention and development of Information technology. These technologies have helped lawyers in handling large number of cases of their clients as day to day complexity of businesses ha s also increased the number of litigation claims in the courts. ARBITRATION: In litigation, the case is taken to the court of law. But the process is time-consuming and expensive. Moreover, in many cases, both the parties do not reach upon a conclusion. However, they also do not prefer to refer to the court of law for the resolution of the case. For such a condition, an alternative for the litigation is introduced. It is known as ‘arbitration’. Thus, arbitration is defined as a technique which involves

Safety of Women Essay Example for Free

Safety of Women Essay It is crucial that probation officers develop a familiarity with the needs and safety concerns of women who are abused, and become aware of the risks women face while on probation supervision. For example, an abuser may use the probation condition as another way to abuse her by threatening to falsely allege a probation violation to her probation officer, or by forcing her to commit an illegal act and then reporting it (Crager et al., 2003). When a probation officer learns that a woman probationer is abused, the officer should apply the same principles for working with women who are not probationers (NYS PDVIP, 2005). If a woman who is abused has not had contact with domestic violence programs, probation officers can play a key role in providing information and referrals to domestic violence services. A probation officer may be the first person that has ever said to her: You dont deserve to be abused. Its not your fault, and theres nothing you have done to cause the abuse. Probation officers have a responsibility to reassure women that they are not alone with their experiences: Im concerned about you, and when you are ready, help is available. When probation officers provide referrals, it is crucial to understand that her potential reluctance or unwillingness to take hotline/advocate contact information may be related to a concern for her own safety. Her abuser may be waiting for her in the parking lot, go through her purse or pockets, and use that domestic violence program contact number as a reason to continue and/or escalate his abuse (NYSCADV, 2004b). It is also important for probation officers to take their cues from women who are abused as to what their abusers actions mean. For example, an abuser may have made statements to indicate that a womans risk is high (i.e. The next flowers youll get will be when you are in the ground). Probation officers can also assist women in identifying and understanding dangerous and potentially illegal stalking behaviors including unwanted phone calls, letters, gifts, flowers, email, instant messages, or faxes. A stalker may also follow her or show up at places she frequents (home, work, school, etc.), make verbal, written, or implied threats directed at her, her friends or family, or vandalize her property. More extreme acts of stalking may also include assaults or other acts of violence, including sexual assault, directed at her, an immediate family member, or someone she knows (NYSCADV, 2004b). Probation officers support the safety of women by providing referrals to domestic violenceprograms to assist with completing a safety plan. If a woman chooses not to contact a domestic violence advocate, probation officers can help her review her risks and create a preliminary safety plan (See Appendix B for considerations for developing a preliminary safety plan), including asking about weapons available to the offender, as well as his access to the children (NYSCADV, 2004b). Regardless of the level of offense or conviction, probation officers should refrain from minimizing the abusers potential to inflict serious physical injury. All domestic violence cases should be considered as potential homicides, particularly during separation or after a woman who is abused terminates the relationship (NYS PDVIP, 2005). Probation officers are also becoming aware of the potential for collusion with abusers who are not under supervision. These abusers may attempt to become an ally of probation o fficers in order to maintain power and control over the woman who is abused. To counter these attempts at coercion, probation is increasingly conducting Pre-Sentence Investigations (PSIs) in all domestic violence cases. If there are insufficient resources to do this in all cases, PSIs should be conducted on any case where the defendant may have a history of victimization by the alleged victim in the presenting case. The PSI should include specific questions about the history of victimization and power and control dynamics in the relationship (NYS PDVIP, 2005) (See Appendix C for a list of general guidelines for probation officers who supervise women who are abused). Additional strategies for supervising women who are abused include the following: 1. Know and follow the departmental confidentiality policy regarding use of information about the woman who is abused, including her contact information. Inform the woman who is abused of the policy at first contact, and again as necessary throughout the supervision process. It is important for her to understand what will happen with any and all information she may provide to her probation officer (e.g., Will it be written in her case file? Will a supervisor see it? Will it be submitted to the judge in a report? Will her abuser or his attorney have access to it?) 2. Create a safe environment for women who are abused to disclose their experiences of abuse if they choose. Consider displaying domestic violence posters in the probation department and have local domestic violence program brochures and pamphlets available as a visible way to show that the officer and the department take domestic violenceseriously. 3. Explain the terms of the Orders and Conditions of Probation, the role of a probation officer, and any additional relevant agency policies. Fully explain the consequences of violations of the Orders and Conditions of Probation, and other probationer obligations. 4. Assure the woman who is abused that she is not responsible for her abusers behavior. The choice to abuse rests only with the abuser. 5. Do not use her abuser as a collateral contact. This may unintentionally reinforce and validate his power and control over her and introduce unreliable information to her case. 6. It is essential to understand that the decisions women make may be based on critical survival strategies. Women who are abused are constantly evaluating their risks, and from day to day their needs and safety concerns may vary. 7. Ask the woman who is abused to identify how to contact her in a way that supports her safety. Do not initiate contact with the woman who is abused while her abuser is present. 8. Ensur e that the woman who is abused has contact information for the local domestic violence program. Assist her in identifying her safety concerns. 9. Discuss safety issues for the probation officer and the woman who is abused that may impact home contacts, fieldwork, or collateral contacts (e.g., if the abuser lives with the woman who is abused, schedule a home contact with her when the abuser is not at home). 10. Address other needs of women who are abused including employment, childcare, housing issues, substance abuse treatment, etc. 11. Do not promise the woman who is abused any thing you may not be able to deliver. Do not assure her of her safety (NYSCADV, 2003; NYS PDVIP, 2004) (See Appendix D for a checklist for probation contact with victims of domestic violence). Collaboration with Domestic Violence Advocates and Referrals to Domestic Violence Programs. Probation officers are building strong collaborations with domestic violence advocates. As a result, they have a greater comprehension of the dangers that women face, and a broader understanding of choices women make which are grounded in critical survival strategies. The role of advocates, which are employed by traditional domestic violence programs (based in, or linked with, not-for-profit, non-governmental agencies), is defined by the needs and desires of women who are abused. The overarching goals of advocates are to support and bolster womens confidentiality and decisions, and provide them with information. The allegiance of advocates lies solely with women who are abused, which is distinct from victim-witness liaisons (also sometimes referred to as advocates) that may be employed by district attorneys offices, law enforcement agencies, and other system-based programs. In fact, advocates may be called upon to represent the interests of women who are abused to other persons and/or agencies. Advocates and domestic violence programs are a major resource for probation officers and departments and vice versa, and this interdependent relationship should be encouraged, strengthened, and formalized as a necessary part of a coordinated community response to domestic violence. Advocate-probation collaborations can strengthen cases and significantly support safety of women in many ways. Advocates can assist with explaining the p robation process, help women who are abused understand what probation officers and departments do, and review probation documents and paperwork with women who are abused. In addition, advocates can help prepare women who are abused for meetings with probation, and may be able to attend meetings to provide additional support (NYS PDVIP, 2004, NYS PDVIP, 2005)[3]. Probation officers can minimize the potentially dangerous repercussions of unintended consequences of supervision practices, by developing and maintaining collaborations with advocates regarding safety issues. Thus, interventions implemented by probation officers can focus on helping women who are abused explore and evaluate available options, make informed decisions, design preliminary safety plans that reflect womens needs and goals, and facilitate voluntary involvement in domestic violence services (State of New York, 1998). At every opportunity, probation officers should make available hotline numbers, contact information, and descriptions of locally available domestic violence programs and services to women who are abused. However, seeking help from a domestic violence program, getting an order of protection, or deciding to leave an abuser only makes sense to a woman when, on balance, it reduces the overall risks that she and her children face. Victim safety should remain paramo unt when there may be competing interests or a perceived benefit of a program, policy, protocol, or procedure. Achieving this goal requires a supervision plan that incorporates the many  obstacles and risks to achieving safety or to ending a relationship with an abusive partner that women who are abused encounter. Domestic violence programs focus on empowerment, autonomy, and self-determination, and mandating participation in any program or service contradicts this philosophy (Crager et al., 2003). Mandating women who are abused to domestic violence services also places advocates in the incongruent role of monitoring compliance with probation conditions (Denton, 2001). Considerations for Dual Probation Supervision of Women Who are Abused and Their Abusers When women who are abused and their abusers are both under supervision by probation, a heightened level of confidentiality and a stringent safety protocol must be maintained within the department. Regardless of who is or is not identified by the criminal justice system as the abuser, probation officers should continue to implement practices that support the safety of women who are abused. Probation officers are well trained to be wary of probationers and their many tactics at getting-over. This skill is especially key when supervising domestic violence offenders, as abusers not only excel at this endeavor, but use it as a strategy directly related to their abuse and to their mindset. Although many convicted criminals may believe themselves to be victims, men who are abusers tend to be particularly insistent about their perceived victimization. Historically, men who abused were protected by traditions of privacy and privilege surrounding marriage and the family. While social values an d laws are changing pertaining to abuse in intimate relationships, many men who abuse express a sense of intrusion and injustice, and feel that they have had something taken away, or that their rights have been abridged. Probation officers need to exercise care not to say or do anything that could be interpreted as agreeing with the abuser including even the most casual of comments or nodding of the head. Invariably, abusers will use that perceived support to minimize and justify their behaviors or to corroborate their negative assumptions about women (NYS PDVIP, 2004). Similarly, probation officers need to keep the focus on accountability, not on abusers personal or moral deficits, diseases, low self-esteem, early childhood experiences, anger management, diminished intellect, addiction, mental illness, other individuals, or external events as the means to explaining or solving domestic violence. Doing so gives abusers support for the excuses they offer to explain their abusive behavior (State of New York, 1998). General Safety Strategies for Women Who Are Abused During Dual Probation Supervision. General guidelines for probation officers who supervise women who are abused during dual probation situations include the following: 1. Recognize that women who are abused have differing safety needs and concerns than men who are being supervised. In some situations, there may be a need to request a modification of Orders and Conditions of Probation that may negatively impact her safety (e.g. curfew, electronic monitoring, travel permits, and residency reporting may impose additional danger for women who are abused). 2. Do not schedule office interviews with both the woman who is abused and her abuser on the same day. Develop a schedule of meeting times and dates in conjunction with the other supervising officer. 3. It is essential that different probation officers supervise the woman who is abused and her abuser. This minimizes opportunities for breeches in confidentiality and reduces the potential for collusion with the abuser. 4. If case reviews are routinely conducted with other probation officers and supervisors, exercise extreme caution in discussing case details which may put a woman who is abused at risk. While challenging, limit the access of other officers and supervisors as much as feasible to the case file of the woman who is abused. Discussing the details of her case with other probation officers may result in information getting to her abuser, with potentially significant repercussions for her safety. 5. Do not make negative statements about the abuser during supervision of a woman who is abused (NYSCADV, 2003; NYS PDVIP, 2005). For example, comments such as hes such a lousy husband or hes a real jerk interject value judgments into the supervision process that can significantly detract from perceptions of probation officers and their ability to maintain a professional demeanor. R ather, the context of the abusers behaviors and actions should be focused on her safety. Additional Safety Strategies for Women Who Are Abused During Supervision of Their Abusers. General guidelines for the supervision of abusers include the following: 1. The safety of the woman who is abused is the chief concern. 2. The abuser is responsible for his behavior. There is no acceptable justification for his violence, no matter what he says or how much he blames her. Address every attempt of abusers to deny, minimize, justify, or blame abuse on anything other than their own personal choice. 3. Neutralize the abusers attempts to manipulate officers or control probation proceedings. Avoid any situation that could lead to unintentionally colluding with the abuser. 4. Whenever possible, probation officers should use sources of information, other than the woman who is abused, to enforce accountability of abusers who are also on probation. If a probation officer does include input from a woman who is abused, it is crucial for the probation officer to explain to her, realistically, what may happen with the information that she provides regarding her abusers case. Thus, the probation officer should specifically inquire about information that the woman who is abused can provide about her abuser without putting her at increased risk. 5. The probation officer should clearly describe to the woman who is abused how violations of probation are handled and what sanctions may be imposed on her abuser. 6. Safekeeping of the contact information for the woman who is abused is always a priority. Her contact information should always be kept out of sight when the abuser is in the office. If possible, putting the contact information for the woman who is abused in a different colored file or using a piece of colored tape on the file can be an easy way to remind probation officers of the heightened need to keep the information confidential. 7. In addition, probation department policy should require that probation officers notify a woman who is abused at least one month before her abuser is discharged from supervision. This will provide an opportunity for her to identify any safety concerns and request appropriate referrals from her probation officer (NYSCADV, 2003; NYS PDVIP, 2005). Considerations for Court Ordered Referrals That Are Dangerous Increasingly, the criminal justice system and the courts are tapping into a wider range of program and referral options and sanctions as responses to domestic violence cases. While many commonly used interventions, referrals, and services are safe and appropriate for many individuals; probation officers need to recognize that several of these same practices are dangerous and inappropriate for women who are abused. In addition to the increased danger these practices may create, they may also reinforce the notion that a woman who is abused shares responsibility for her partners violent and/or controlling behavior. Such a message reinforces the mistaken belief of most abusers: women who are abused are to blame for the violence. Thus, it also encourages women who are abused to internalize responsibility for their partners violence and has the potential to increase the likelihood that the abuser will physically or emotionally harm his partner (NYSCADV, 2004b). Safety Considerations for Batterer Program Referrals. The Violence Against Women Offices Toolkit to End Violence Against Women recommends that the justice system avoid ordering victims of domestic violence to participate in batterer programs (VAWO, 2001). There are many practical and philosophical problems associated with court-ordering a woman who is abused to participate in a batterer program. If she was acting in self-defense or to protect her children, or was using violence in retaliation for abuse, the court order is, in effect, punishment for being abused. Most women who are abused are not batterers, even when they have used violence proactively. While the content of a program for female offenders may be helpful to some women, the batterer label written into the court order is generally inaccurate (Crager et al., 2003). Participation in a batterer program places a woman who is abused in greater danger. For example, when a program notifies the alleged victim (in actuality, the real batterer) of the womans participation in the batte rer program, he can learn where and when he can find her. Batterer program staffs have described instances in which women who are abused have been stalked by their abusers every time they attended their court-ordered batterer program. Mandatory participation in batterer programs by women who are abused also creates opportunities for batterers to sabotage the womens compliance with the court order by interfering with their attendance, or reporting false allegations of new acts of violence (Crager et al., 2003). Andy Klein, former chief probation officer for the Quincy, MA court and nationally known author on probation, criminal justice, and domestic violence, also commented on the use of batterer programs for women: | |If we really want to offer our services to female batterers, there are better ways to reach them than | | | |to rely on the coercive powers of a criminal justice system that too often gets it wrong in separating| | | |out batterers from victims. If the prosecutor or judge asks you to assist the court by offering | | | |batterer intervention programs for womenjust say NO. Offer, instead, to help train officers, | | | |prosecutors, and judges on how to arrest, prosecute, and sanction wisely (Klein, 2001, p. 2). | | | |Andy Klein | Safety Considerations for Mediation and Couples Counseling Referrals. Intervention strategies that require cooperative participation typically assume an equal relationship in which both parties are free to openly participate. Mediation, for example, is a process through which equal parties are engaged in negotiations to resolve a conflict. Because of the inherent imbalance of power between an abuser and a woman who is abused, mediation and couples counseling are inappropriate in domestic violence cases. A victim of domestic violence who, by definition, is being controlled by her partner is significantly compromised in her ability to negotiate freely and is not on an equal footing with her partner. Women who are abused may also be encouraged to alter their behavior so that they do not provoke their partners into abusing them, thus, holding the victims accountable for the abuse. Any focus on placating the abuser diverts resources or interventions away from safety and accountability. Also, many women report being threatened or assaulted after joint intake or counseling sessions for things they said or did during the session (Frank Golden, 2002; National Institute of Corrections [NIC], 2001; NYS PDVIP, 2003a; State of New York, 1998). Safety Considerations for Restorative Justice Practices. Community and restorative justice practices, which can be effectively used in conjunction with property and juvenile crimes, may not always be restorative or appropriate for women who are abused. As an understanding of power and control and the dynamics of domestic violence are not reflected in many restorative justice practices, they are dangerous for domestic violence cases. Conferencing (also known as Family Group Conferencing) routinely requires women who are abused to have face-to-face visits with their abusers. Also, communities may change agreement plans if they see abusers are having problems with implementing them, thus creating the potential for abusers to manipulate consequences and avoid accountability for the crimes they committed (NIC, 2001; NYS PDVIP, 2003a). Circles (also known as Sentencing, Healing, Peacemaking, or Community Circles) primarily use negotiation, mediation, consensus building, and conflict resolution tactics that, because of power differences between t he abuser and the woman who is abused, are dangerous and inappropriate. Also, responsibilities are often inappropriately assigned to women who are abused and their support groups, and outcomes are often focused on an increased community capacity to resolve disputes (NIC, 2001; NYS PDVIP, 2003a). Safety Considerations for Routine Mental Health Assessments. Domestic violence is not the result of a mental health issue, nor does a woman who is abused, typically, have a mental illness. The rate of mental illness among women who are abused is no higher than that of the general population, and mental illness on the part of the woman who is abused is generally not the cause of the violence. When a woman who is abused has no related mental health issues, an assessment implies that the womans status as a victim of domestic violence is in some way connected with a mental health problem. Thus, women who are abused should only be referred for mental health assessments for reasons that are not connected to the abuse. Few mental health providers have specific training in assessing for domestic violence or in providing supportive services. Like an order to complete a batterer program, an order to complete a mental health assessment can be used against the woman who is abused in a number of ways; for example, it may contribute to losing custody of her children (Crager et al., 2003). Strategies to Respond to Court Ordered Referrals That Are Dangerous. Probation officers have numerous opportunities for teachable moments in which they can educate judges, prosecutors, defense attorneys, police officers, other criminal justice professionals, and community stakeholders about the nature and dynamics of domestic violence, womens use of violence, predominant aggressor identification, and the crucial need to revise criminal justice protocols that re-victimize women who are abused through unintended consequences. In some jurisdictions, probation departments are developing protocols, which prohibit probation officers from mandating or referring women to dangerous practices. When judges refer or mandate women to these practices, the probation departments respond to the judges with an explanation of how the practices are dangerous to women, why the department has restricted use of them, and provides them a copy of the departmental protocol. A strong collaboration with local domestic violence advocates is the cornerstone to a probation response that supports the safety of women who are abused while minimizing the impact of potentially dangerous practices. Advocates are a tremendous source of information and support for probation officers on general domestic violence issues and concerns facing women who are abused, and can provide feedback on proposed policies, referrals, and practices. Conclusion The regrettable influx of women who are abused into the criminal justice system calls for the expert and principled participation of probation officers to promote their safety. Fortunately, probation officers are well positioned to assume this additional responsibility of justice on behalf of women who are abused. At every opportunity, probation officers should make available hotline numbers, contact information, and descriptions of locally available domestic violence programs and services to women who are abused. Victim safety should remain paramount even when there may be competing interests or a perceived benefit of a program, policy, protocol, or procedure. Achieving this goal requires an expansion of traditional notions of probations mandate of offender accountability and public safety. Domestic violence is a complex issue that demands probation officers implement supervision plans that contain strategies for the many obstacles and risks to achieving safety that women who are abused encounter. Tremendous change has been occurring within the criminal justice system regarding transformations in attitudes and beliefs about domestic violence. Increasingly, domestic violence is seen as a serious crime that warrants swift and strong law enforcement, court-based, and correctional responses aimed at holding abusers accountable for their actions. Probation officers are taking on prominent roles in bringing about the social change necessary to challenge domestic violence. Probation is in a unique position to support the safety of women who are abused and reduce the negative impacts of arrest and prosecution of women who are abused as part of a dual arrest for domestic violence, or other crimes. Anytime a probation officer encounters a woman who is abused or her abuser, regardless of who is the probationer, the officer has a crucial role in potentially preventing further domestic violence or even homicide. References Bloom, B., Owen, B., Covington, S. (2003). Gender-responsive strategies: Research, practice, and guiding principles for women offenders. Washington, DC: National Institute of Corrections, U.S. Department of Justice. Crager, M., Cousin, M., Hardy, T. (2003). Victim-defendants: An emerging challenge in responding to domestic violence in Seattle and the King County region. Retrieved May 24, 2004 from http://www.mincava.umn.edu/documents/victimdefendant/victimdefendant.html Dasgupta, S. (2001). Toward an understanding of womens use of non-lethal violence in intimate heterosexual relationships. Retrieved May 24, 2004 from http://www.vawnet.org/DomesticViolence/Research/VAWnetDocs/AR_womviol.php Denton, J. (2001). Options and alternatives for women: Are we re-victimizing women? Women Who Use Force, 20(1), 10-11. Family Violence Prevention Fund. (1999). Cultural considerations in domestic violence cases: A national judges benchbook. San Francisco, CA: Family Violence Prevention Fund. Frank, P., Golden, G. (2002). When 50-50 is not fair: The case against couple counseling when men abuse women. New City, NY: Volunteer Counseling Service of Rockland County, Inc. Klein, A. (2001). Dear readers. National Bulletin on Domestic Violence Prevention, 7(7), 1-2. Miller, S. (2001). The paradox of women arrested for domestic violence. Violence Against Women, 7(12), 1339-1376. Multnomah County Family Violence Coordinating Council. (2002). Battered women offenders in the criminal justice system: Analysis of needs and response for Multnomah County, Oregon. Portland, OR: Multnomah County Family Violence Coordinating Council. National Battered Womens Law Project, National Center on Women and Family Law. (1994). Mandatory arrest: Problems and possibilities. New York, NY : Legal Momentum. National Institute of Corrections. (2001). Restorative justice: Principles, practices, and implementation. Longmont, CO: National Institute of Corrections Academy, U.S. Department of Justice. New York State Coalition Against Domestic Violence. (2003). General guidelines for probation officers who supervise women who are abused. Albany, NY: Author. New York State Coalition Against Domestic Violence. (2004a). Domestic violence handbook. Albany, NY: Author. New York State Coalition Against Domestic Violence. (2004b). Guidelines for the probation response to women who are abused: Supporting victim safety, autonomy, and self-determination. Albany, NY: Author. New York State Probation Domestic Violence Intervention Project. (2003a). Applying restorative and community justice principles to domestic violence cases. Albany, NY: NYS Coalition Against Domestic Violence, NYS Division of Probation and Correctional Alternatives, and NYS Office for the Prevention of Domestic Violence. New York State Probation Domestic Violence Intervention Project. (2003b). Probation response to women convicted of domestic violence. Albany, NY: NYS Coalition Against Domestic Violence, NYS Division of Probation and Correctional Alternatives, and NYS Office for the Prevention of Domestic Violence. New York State Probation Domestic Violence Intervention Project. (2004). New York state model probation policy for domestic violence: Probation domestic violence pre-sentence investigations reports. Albany, NY: NYS Coalition Against Domestic Violence, NYS Division of Probation and Correctional Alternatives, and NYS Office for the Prevention of Domestic Violence. New York State Probation Domestic Violence Intervention Project. (2005). New York state model probation policy for domestic violence: Probation supervision. Albany, NY: NYS Coalition Against Domestic Violence, NYS Division of Probation and Correctional Alternatives, and NYS Office for the Prevention of Domestic Violence. Oregon Council on Crime and Delinquency. (2002, May). Experiences of domestic violence among women on probation or parole in Lane County, Oregon. OCCD Bulletin. Retrieved June 23, 2004 from http://www.occdonline.org/Newsletter/OCCDMay02.pdf State of New York. (1997). Commission on domestic violence fatalities: Report to the governor. Albany, NY: Author. State of New York. (1998). Model domestic violence policy for counties. Albany, NY: New York State Office for the Prevention of Domestic Violence. Violence Against Women Office. (2001). Enhancing the response of the justice system: Criminal remedies. Toolkit to end violence against women. Retrieved May 19, 2004 from http://toolkit.ncjrs.org/vawo_4.html Women in Prison Project, Correctional Association of New York. (2002). Domestic violence survivors in prison fact sheet. Retrieved May 19, 2004 from http://www.correctionalassociation.org/images/Fact_Sheets_2002.pdf Womens Justice Center. (2004). The pivotal role of the criminal justice system in stopping violence against women: Mapping the obstacles to criminal justice for women Part 1. Retrieved May 24, 2004 from http://www.justicewomen.com/handbook/part1_intro.html#pivotal Worcester, N. (2001). Women who use force in heterosexual domestic violence: Putting the context (back in) the picture. Women Who Use Force, 20(1), 2-5, 16-17.

Computers Evolvement in Education :: Technology in Education Essays

Computers Evolvement in Education Picture rows of students all of different ages, having different knowledge and scholastic aptitudes, all in one classroomà ¤with one teacher. This is the late 1700s when the teacher was the sole manager and source of knowledge in the classroom. Not until two hundred years later in 1951 did the slightest bit of outside technology enter the classroom when the television was first used as a classroom instructional aid. In the middle of the Cold War, President Eisenhower passed the National Defense Education Act of 1958, bringing more money into the countryÏ€s schools to purchase new technology such as mainframe host computers. The problem was that many school systems were stuck to their ways, and insisting on continuing use of the 1700s-style instructional teaching method. President Kennedy further supported technological advances with his 1963 Vocational Education Act. Teachers and schools again rejected technology, refusing to include the expensive mainframe and minicomputers into their lesson plans. It is surprising that computers ever got as far in education as are they are now. Two years later, in 1965, the Elementary and Secondary Education Act was born, giving public schools enough money to put the computers in all schools, but unfortunately, not in the classrooms. Computers were used primarily in administration and counseling offices at that point, not addressing the studentsÏ€ instructional needs. President Richard Nixon decelerated the countryÏ€s advances for technology in the classroom. During his presidency numerous programs designed to give more money to the nationÏ€s schools were cancelled. Host computers at this time were also rejected in the school systems, as they were seen to be unnecessary classroom components. After all, what more information do students need besides that given to them by their teacher? In 1975, about six years later, some schools across the nation finally were beginning to use mainframe and minicomputers, rejecting personal computers (PCs), which were steadily increasing in use and popularity outside the classroom. Apple Computer Company even donated Apple I PCs to schools that year in efforts to market PCs to primary schools.

What Makes Me Happy

Gujarat and Maharashtra Social economic data (populations, education, trade, agriculture, urbanization), infrastructure, development, and policies. What is the primary focus of each state? How do population densities compare? Are both these countries agriculturally self-sufficient? How educated is the labor force? Gujarat is located in the west side of India, and lies in the Kathiawar peninsula. Gujarat is surrounded by different states on each side. The population of the state holds about 60 million people who speak the language of Gujarat which is gujarati.The people from Gujarat believe that â€Å"art, culture, and lifestyle make life peaceful and calm. †(The official Gujarat state portal) Art is a big deal in their state; they feel a sense of freedom to express their culture and how they feel. They also believe music is the words of the angels. They dance and praise their music to give thanks to their angels for their success and lifestyle. In Gujarat is where all the high ly praised legends come from for example Gandhi, a freedom fighter. Gujarat has a lot of great things about it; another amazing thing about this country is their schools.They make sure to have great Universities to have well educated people, but in fact more men go to a University then women do. There are more men than women in Gujarat, the ratio has gotten better over the years. There is a great deal of pride amongst the people in Gujarat for their state. There is another state in India that is rich in their culture, and that is Maharashtra, India. Maharashtra is located in the western region of India. Maharashtra is the third largest state in India but the wealthiest state. The native language people speak in Maharashtra is Marathi.

Philosophy Of Leisure Essay

Recreation is the action of recreating (oneself or another), or fact of being recreated, by some pleasant occupation, pastime or amusement as defined by the Oxford English Dictionary. John Kelly finds that recreation is rooted in the Latin â€Å"recreation†, which refers to restoration or recovery. He says that the â€Å"term implies the re-creation of energy or the restoration of ability to function.† This way of looking at recreation points to the many beaches in use for recreation. But he also says that recreation â€Å"generally refers to more organized activity. Recreation is socially organized for social ends Richard Kraus argued that too much stress on the intrinsic and self-justifying nature of recreation ignores the fact that public recreation is in competition for financial support, for space, and for attention. Its purpose and results will be evaluated. Recreation is intended to be good for the people of a society in specific ways and is organized and supported with benefits expected. There are two elements of recreation. The first is that of restoration. Recreation is intended to restore us to wholeness, to health, for whatever purposes we may have. We do not recreate only to work. We recreate to live. Further recreation is itself a part of living and has its own value to us. The second element is that of social organization. Recreation has purposes and is organized for social ends. It is not just â€Å"for its own sake.† It differs from leisure in that recreation is not likely to be â€Å"anything, anytime, anywhere† if only we choose it for some personal satisfactions. John Kelly go on to analyze the rise of recreation in modern society as an institution of the social system required by the loss of time and space in which leisure could be integrated with the ongoing work and family life. Recreation had to be provided for, organized, and even taught. Recreation as a separate institutional component of the social scene is found for the most part in urbanized societies with a high degree of organizational complexity.   Leisure, on the other hand, in some form or forms is universal. Recreation is programmatic; it has organization and goals. It is a social phenomenon just as leisure is a human phenomenon.† Basically Kelly finds that recreation must have a reason, a destination, a purpose. Leisure can be done by anyone at anytime and be done anywhere. Although we have an instinct for play, as Dulles says, and we have a desire for leisure as Aristotle and Rybczynski maintain, only some of us have penchant for recreation and all its social ramifications. Some individuals view recreation as largely non-productive, even trivial. Excessive recreation is not considered healthy, and may be labeled as escapism. However, research has shown that recreation contributes to life satisfaction, quality of life, health and wellness, and that the use of recreation as a diversion may have clinical applications to individuals with chronic pain and other health impairments. In some cultures and religions, recreation is encouraged on certain days and discouraged on others. For example, in Judaism, the Shabbat is a day for recreation and relaxation, which has in turn influenced many Christian sects to use the Sabbath for the same purpose. However, some sects interpret the Sabbath to be a day where worship is done in lieu of recreation. Recreation is essential to the longevity of human beings, especially because it helps counteract stress. According to research cited in Time magazine, stress is a major factor in many of the leading causes of death in the United States. Recreational activities for children who have severe and multiple disabilities that affect both physical and cognitive functioning need training in activities that are age appropriate, satisfying and reinforcing. They should be taught activities that are enjoyable and are easy to perform and are initially associated with specific extrinsic reinforcement and rewards for them. The ultimate goal is that sufficient exposure to related activities would provide students with information to make choices and indicate preferences. These activities can also provide a means to socialize and spend time with peers in the community.   Play is the first and most basic notion of having fun. John Kelly states that â€Å"play is self-expression for its own sake.† and that â€Å"play is used to refer to such activity by children and leisure to adult participation. Kelly finds that â€Å"the term play comes from the Anglo-Saxon â€Å"plega† referring to a game, sport, or even a fight.† Basically, he found that play is non-serious in its nature, and although it may mimic real combat, it is only for the â€Å"satisfaction of the moment.† Further it seems that leisure and play are â€Å"defined by how we do it rather than what we do.† Leisure is the state of having time at one’s own disposal, time which one can spend as one pleases, and free or unoccupied time.Thorsten Veblen defined leisure, in 1899, as â€Å"nonproductive consumption of time.† Veblen said that the intent of leisure was different from work and was symbolic of high status because it did not create wealth. This use of leisure to show off wealth was referred to as â€Å"conspicuous consumption.† Aristotelian view that the goal of life is happiness, and that leisure, as distinguished from amusement and recreation, is the state necessary for its achievement. â€Å"It is commonly believed that happiness depends on leisure,† Aristotle wrote in his Ethics, â€Å"because we occupy ourselves so that we may have leisure, just as we make war in order that we may live at peace.† Social recreation requires a place to see and be seen. For why else would one be recreating, but to be seen by the people that could not afford to socially recreate? This is the basic idea of â€Å"conspicuous consumption.† Because there has to be a place to be seen, the summer vacation to a seaside, amusement park, or outdoor place became a popular venue to have social recreation. Recreation can either be active and passive. Active recreation can includes amusement parks, ballparks, speedways, yacht clubs, canoe parks, golf courses, and more. Passive recreation can include park walking, camping, beach lounging, watching a ball game, or a wide host of other activities. Outdoor recreation will include elements, such as golf courses, parks, and camps. Parks are limited to the most massive parks with some element of recreation included in them. Camp sites were used as daytrips and short vacation sites. Sporting recreation has passive and active elements. Watching an event is certainly an active one for anyone who has watched sports, but would seem like a passive happening compared to those that are competing. As services to treat drug abusers are increasingly being challenged, there is a growing recognition of recreational therapy and therapeutic recreation as substance abuse treatment. This is particularly true in preventing former abusers from relapsing. The substance-abuse problem in our society remains a predominant concern as it affects a greater number of young individuals. Often left with little or no adult supervision because of current lifestyle demands, more and more young people turn to alcohol and drugs as a means of relieving boredom, peer acceptance, and recreation alternatives. Many of those who are substance abusers as teens or children remain dependent throughout their twenties and thirties, some for the rest of their lives.   Therapeutic recreation programs endeavor to structure healthy, beneficial leisure and recreation activities while educating the individual who is substance dependent about alternatives to drugs and alcohol consumption during his or her leisure time. Through appropriate interventions, the therapeutic recreation specialist may help retrain negative thoughts and determined behaviors. Leisure education programs may assist clients in learning new coping strategies as well as gratifying, non-substance-related methods of engaging in leisure activities. The greatest potential for substance abuse among young people and adults is during their leisure time either after school or during non-working hours. The fact that certain leisure activities may present high-risk situations that can trigger a relapse in those persons actively abstaining from substances. High-risk leisure situations include leisure-based situations that pose a threat to an individual’s sense of control in maintaining sobriety. For example, if an alcohol-dependent individual went bowling in a facility where alcohol beverages were served, the bowling facility could then be considered a high-risk leisure situation. If the person is able to implement an effective coping response to high-risk leisure situations, the chance of relapse decreases considerably. Theory-based therapeutic recreation programs, specifically designed to address leisure-related social and psychological needs, can play a pivotal role in helping substance-dependent individuals maintain sobriety and ameliorate the relapse syndrome. In conclusion it is important to learn how to participate in recreation activities at home, in school, and in the community individually or as a group this increases social skills that are necessary to function appropriately and as independently as possible. References Rybczynski Witold, 1991.Waiting for the Weekend. New York: Viking. Kelly, John R, 1982. Leisure. Englewood Cliffs. NJ: Prentice Hall. Beck, A. T. Wright, F.D., Newman, C.F., & Liese, B.S, 1993. Cognitive therapy of substance abuse. New York: Guilford Press. Kunstler, R., 1992. Therapeutic recreation’s role in treating substance abuse. Parks and Recreation. http://maverickphilosopher.powerblogs.com/posts/1203475304.shtml   

Analytical Procedures Essays

Analytical Procedures Essays Analytical Procedures Essay Analytical Procedures Essay Essay Topic: Analytical The objective of analytical procedures used in the overall review stage of the audit is to assist the auditor in assessing the conclusions reached and in the evaluation of the overall financial statement presentation. A wide variety of analytical procedures may be useful for this purpose. The overall review would generally include reading the financial statements and notes and considering (a) the adequacy of evidence gathered in response to unusual or unexpected balances identified in planning the audit or in the course of the audit and (b) unusual or unexpected balances or relationships that were not previously identified. Results of an overall review may indicate that additional evidence may be needed. [Paragraph renumbered by the issuance of Statement on Auditing Standards No. 96, January 2002. ] (AU Section 329 Analytical Procedures, 2002) The debt to equity ratio is computed by dividing total liabilities by total stockholder’s equity. The ratio measures how the company is leveraging its debt against the capital employed by its owners. If l liabilities exceed the net worth then in that case the creditors have more stake than the shareholders. The gross margin on net sales is computed by dividing gross profit by net sales. The gross profit margin is a measure of the gross profit earned on sales. The gross profit margin considers the firms cost of goods sold, but does not include other costs. By analyzing changes in this figure, you can identify whether it is necessary to examine company policies relating to credit extension, markups (or markdowns, purchasing, or general merchandising (where applicable). This percentage rate can and will vary greatly from business to business, even those within the same industry. Sales, location, size of operations, and intensity of competition are all factors that can affect the gross profit rate. The current ratio is computed by dividing current assets by current liabilities. The ratio is regarded as a test of liquidity for a company. It expresses the working capital relationship of current assets available to meet the company’s current obligations. Debt to Equity RatioIndustry Average total liabilities= $ 7,589,482. 00 = $ 0. 80 2. 58 total stockholders equity $ 9,520,580. 00 Gross Margin on Net Sales Gross Profit= $ 7,287,064. 00 = $ 0. 8 23. 11% Net Sales $ 26,420,363. 00 Current Ratio Current Assets= $ 16,513,545. 00 = $ 2. 18 1. 21 Current Debt $ 7,589,482. 00 Conclusion: Based on the end of the audit analysis, I believe this business will continue in business. The debt to equity ratio tells me the business isn’t heavily financed by shareholders’. For every dollar of OceanView Marine Company owned by shareholders, OceanView owes $0 . 80 to creditors. The ratio is low compared to the industry average and may indicate the company is not taking advantage of other opportunities that financial leverage may bring. The gross margin on net sales ratio is high compared to the industry average. This ratio reveals how much a company earns taking into consideration the costs that it incurs for producing its products and or services. Higher ratios indicate the company may have more money left over to spend on other business operations. The current ratio is higher than the industry average as well. This is also good because the ratio is mainly used to give an idea of the company’s ability to pay back short-term liabilities with its short-term assets. ? Cash Fraud Article: Phoney MI5 stole ? 4,000 from girlfriend An assistant of an Oxford whisky shop conned his girlfriend out of â‚ ¬14,000 ($20,000) by pretending to be an undercover secret service agent spying on dangerous crimes. Wayne Gouveia convinced his 21 year old girlfriend Leanne McCarthy that he was a MI5 agent sent to protect her. Leanne worked in a nearby jewelry store, Rowell Jewelry in Turl Street, Oxford. Wayne and Leanne began dating in 2007. Wayne showered her with expensive gifts and the couple moved in together. He claimed he could afford so many presents because he also worked as an undercover policeman. Wayne told her his assignment was to protect her during a robbery that her boss was planning to collect insurance payout. He also told her that her boss was trying to poison her with anthrax powder as part of the scheme. He gained her trust by producing a false Official Secrets Act for her to sign. He told her his boss wanted to recruit her as a spy and he took her on fictional security service stake outs. She in turned allowed him to intercept all her mail, including bank cards and PINs because she believed it was laced with anthrax. Wayne was able to scam her out of her savings and financial details to defraud her of ? 14,000. He admitted to three charges of fraud by false representation at Oxford Crown Court. He was convicted March 2009 to an eighteen month sentence. He was 25 at the time of sentencing. Bibliography AU Section 329 Analytical Procedures. (2002). Retrieved November 8, 2010, from Public Company Accounting Oversight Board: http://pcaobus. org/Standards/Auditing/Pages/AU329. aspx#ps-pcaob_5d327f5c-52fb-433d-80d4-8f51565bbfe7 Bonnett, R. (2009, April 10). Fake Spies The Conmen Who didnt Work For MI5. Retrieved December 02, 2010, from Robert Bonetts Blog: http://robertbonnett. com/2009/04/10/the-fake-mi5-spies/ Kelly, T. (2009, February 19). Phoney MI5 spy stole 14000 pounds from girlfriend. Retrieved December 2010, 2010, from Mail Online: dailymail. co. uk/news/article-1148759/Phoney-MI5-spy-stole-14-000-girlfriend. html Three of The Worst Fraud Cases of 2009. (2010, February 23). Retrieved December 02, 2010, from Articlebase: articlesbase. com/print/1896090

Martin Luther Essay Example | Topics and Well Written Essays - 500 words - 2

Martin Luther - Essay Example He expressed his concerns regarding papacy in the interpretation of scriptures. After being ordered to recant his ninety-five theses on papacy, he was engaged in a meeting that resulted into his excommunication from the church. However, this was not the end of Luther in the revolution of religion. Luther’s efforts in interpretation of scriptures brought revolution to Christianity that is appreciated by many Christians to this date1. Luther contributed massively to the development of the German language by interpreting the Bible into German language. He believed that translation of the Bible into other languages would help people understand the scriptures better. The translation of the Bible into German can be considered a milestone in the interpretation of scriptures. The translation of the Bible into different world languages as evident in the modern religion can be attributed to Luther’s efforts. Moreover, the growth of the German language is also attributed Luther’s efforts in the translation of the Bible to German. The massive spread of German language in Europe can also be attributed to the brave efforts by Luther to enable people understand religion in their own language. Luther was a controversial figure but influential at the same time. He is credited for the revolution of Christianity. He fractured the Roman Catholic Church and set a new direction of Christianity. The development of protestant churches began from his arguments. The current freedom in Christianity roots back to Luther’s time and efforts. His theological approaches changed the relationship between religious leaders and their followers. His prominence came at a time when there was high tension between the central powers of Europe and different principalities. Religion was used to control almost every aspect of people’s lives. The awakening of people on the state of religion at the time is still significant to this day. He was able to convince people on the

5th Hour Essay Example | Topics and Well Written Essays - 250 words

5th Hour - Essay Example It was appealing to learn that Teach for America aims at solving educational problems associated with population diversity. The organization would provide efficient pathways to leadership and service to all citizens within America. Matt Kramer presented Team for America objectives and mandate with zeal and authority. I liked his oratory skills. He talked fluently and vividly throughout the session. His transformative skills depicted the breed of leaders Team for America purposes to develop. He coordinated his activities with ease and involved all existing members of Team for America in his decisions. I appreciated the recruiting process Team for America adopted. The organization recruiting process seemed transparent and accommodative. The organizations’ teachers would consist of individuals from different cultures. Team for America would engage recent college graduates and other professionals in teaching programs for a minimum of two years. Recruits would teach various disciplines in rural and urban communities throughout America. Team for America would aim at transforming students to attain their full potential and develop into leaders that advocate educational equity. It was quite appealing to learn that Team for America teachers would receive monthly salary and benefits similar to government district salary for tutors. I learnt about the various benefits that exist for Valparaiso University graduates who will opt to join Team for America. They would explore numerous opportunities including learning and appreciating cultural diversity. Joining Team for America is a lifetime opportunity for participating in life transforming