Criminal Justice Essay Example | Topics and Well Written Essays - 750 words

Criminal Justice - Essay Example As indicated by the examination discoveries it can in this manner be said that the criminal equity framework shields the residents from the criminal components. The framework incorporates the United States official courtrooms. To begin with, the criminal equity framework incorporates the assortment of government offices, state organizations, and neighborhood offices that emphasis on checking and settling the United States’ criminal episodes. Every division has the obligation and just as power to process suspects in any revealed wrongdoing under its ward. In like manner, every office must assume responsibility for and guarantee guardianship of every respondent in any wrongdoing. In conclusion, every office will guarantee each indicted criminal carries out every punishment that the courts render on each suspect or litigant. Likewise, the administrative part of the United States government makes the fundamental system of every criminal equity office. Ralph Henham demands the crim inal equity laws must move to the helpful equity idea. The idea expresses that each indicted criminal is prepared by the prison to drop their underhanded ways become gainful citizenry, subsequent to carrying out their prison punishments. What's more, legal part of the United States actualizes its own fundamental system for every criminal equity office to execute. Geoffrey Scarre stresses the courts incorporate alleviating or disturbing conditions when choosing cases. At long last, the official part of the United States government executes its own fundamentals for every criminal equity association. ... Mental disarranges among the adolescents essentially increment the chance of their captures. In any case, other research discoveries show the criminal equity association must be wary or merciful when capturing or taking authority of the confounded adolescent reprobate, particularly those with procured shortage exercises and resistance insubordinate issues. Further, the detainment facilities are answerable for observing the indicted criminals and suspects inside prisons. Bean Philip (1999) repeated the innovation lessens the expense to enlist more prison watches and inside the prison. Innovation incorporates the utilization of CCTV cameras supplant people as guardians of the harmony and observation devices inside the prison premises. What's more, the courts gauge the confirmations as premise condemning. K. (Douglas, 1997) emphasizes the Jury utilized photographic confirmations to fortify the blameworthy decision. Moreover, administration expands the criminal equity organizationâ€℠¢s effectiveness. Notwithstanding, the line and staff association decreases adaptability. During some event, the administration is equivalent with the formality. Formality implies there are an excessive number of pointless principles, laws, or arrangements that may prevent quick, viable, and proficient execution of the equity. Regularly administration blocks prompt usage of equity. The initiative in criminal equity associations. Ron Cacioppe (1997) complements administration knowledge is of prime significance in the criminal equity association. In the first place, the pioneers must sharpen their present aptitudes in basic reasoning. Next, the pioneers of the criminal equity association should upgrade their present emergency initiative ability. Likewise, the criminal equity system’s pioneers must improve their current change the board

Heart and Right Atrium free essay sample

The heart is an empty solid organ that siphons blood all through the veins to different pieces of the body by rehashed, musical compressions. It is found in all creatures with a circulatory framework, which incorporates the vertebrates. The descriptor cardiovascular methods identified with the heart and originates from the Greek , kardia, for heart. Cardiology is the clinical claim to fame that manages cardiovascular sicknesses and variations from the norm. The vertebrate heart is primarily made out of cardiovascular muscle and connective tissue. Cardiovascular muscle is an automatic striated muscle tissue explicit to the heart and is liable for the hearts capacity to siphon blood. The normal human heart, thumping at 72 pulsates every moment, will pulsate roughly 2. 5 billion times during a normal multi year life expectancy, and siphons roughly 4. 7-5. 7 liters of blood for every moment. It weighs roughly in females and in guys. Structure The structure of the heart can shift among the diverse creature species. Cephalopods have two gill hearts and one fundamental heart. We will compose a custom paper test on Heart and Right Atrium or on the other hand any comparative theme explicitly for you Don't WasteYour Time Recruit WRITER Just 13.90/page In vertebrates, the heart lies in the foremost piece of the body hole, dorsal to the gut. It is constantly encircled by a pericardium, which is normally an unmistakable structure, yet might be persistent with the peritoneum in jawless and cartilaginous fish. Hagfish, interestingly among vertebrates, additionally have a subsequent heart-like structure in the tail. It is found foremost to the vertebral section and back to the sternum. It is encased in a twofold walled sac called the pericardium. The pericardiums external divider is known as the parietal pericardium and the inward one the instinctive pericardium. Between them there is some pericardial liquid which capacities to allow the inward and external dividers to slide effectively more than each other with the heart developments. Outside the parietal pericardium is a sinewy layer called the stringy pericardium which is joined to the mediastinal sash. This sac secures the heart and stays it to the encompassing structures. The external mass of the human heart is made out of three layers; the external layer is known as the epicardium, or instinctive pericardium since it is likewise the inward mass of the pericardium. The center layer is known as the myocardium and is made out of contractile cardiovascular muscle. The inward layer is known as the endocardium and is in contact with the blood that the heart siphons. Likewise, it converges with the inward coating of veins and covers heart valves. The human heart has four chambers, two unrivaled atria and two mediocre ventricles. The atria are the getting chambers and the ventricles are the releasing chambers. During each cardiovascular cycle, the atria contract first, compelling blood that has entered them into their separate ventricles, at that point the ventricles contract, constraining blood out of the heart. The pathway of the blood comprises of an aspiratory circuit and a fundamental circuit which work all the while. Deoxygenated blood from the body streams by means of the vena cava into the correct chamber, which siphons it through the tricuspid valve into the correct ventricle, whose ensuing compression drives it out through the pneumonic valve into the aspiratory veins prompting the lungs. In the interim, oxygenated blood comes back from the lungs through the aspiratory veins into the left chamber, which siphons it through the mitral valve into the left ventricle, whose resulting solid withdrawal constrains it out through the aortic valve to the aorta prompting the fundamental flow. In fish Crude fish have a four-chambered heart, yet the chambers are orchestrated successively with the goal that this crude heart is very not normal for the four-chambered hearts of warm blooded creatures and winged animals. The primary chamber is the sinus venosus, which gathers deoxygenated blood, from the body, through the hepatic and cardinal veins. From here, blood streams into the chamber and afterward to the amazing solid ventricle where the fundamental siphoning move will make place. The fourth and last chamber is the conus arteriosus which contains a few valves and sends blood to the ventral aorta. The ventral aorta conveys blood to the gills where it is oxygenated and streams, through the dorsal aorta, into the remainder of the body. . along these lines, just in feathered creatures and warm blooded animals are the two surges of blood †those to the pneumonic and foundational flows †for all time kept totally separate by a physical hindrance. In the human body, the heart is normally arranged in the chest with the biggest piece of the heart somewhat balance to one side, albeit in some cases it is on the right, underneath the sternum. The heart is generally felt to be on the left side in light of the fact that the left heart is more grounded . The left lung is littler than the correct lung in light of the fact that the heart involves a greater amount of the left hemithorax. The heart is taken care of by the coronary course and is encased by a sac known as the pericardium; it is likewise encircled by the lungs. The pericardium involves two sections: the sinewy pericardium, made of thick stringy connective tissue, and a twofold layer structure containing a serous liquid to diminish rubbing during heart compressions. The heart is situated in the mediastinum, which is the focal sub-division of the thoracic hole. The mediastinum likewise contains different structures, for example, the throat and trachea, and is flanked on either side by the privilege and left pneumonic holes; these cavities house the lungs. The summit is the dull point arranged in a second rate heading. A stethoscope can be put legitimately over the pinnacle with the goal that the beats can be checked. It is found back to the fifth intercostal space only average of the left mid-clavicular line. In ordinary grown-ups, the mass of the heart is 250â€350 grams, or about double the size of a grasped clench hand, yet an incredibly ailing heart can be up to 1000 g in mass because of hypertrophy. It comprises of four chambers, the two upper atria and the two lower ventricles. Working In vertebrates, the capacity of the correct side of the heart is to gather de-oxygenated blood, in the correct chamber, from the body and siphon it, through the tricuspid valve, by means of the correct ventricle, into the lungs with the goal that carbon dioxide can be traded for oxygen. This occurs through the detached procedure of dissemination. The left side gathers oxygenated blood from the lungs into the left chamber. From the left chamber the blood moves to one side ventricle, through the bicuspid valve, which siphons it out to the body . On the two sides, the lower ventricles are thicker and more grounded than the upper atria. The muscle divider encompassing the left ventricle is thicker than the divider encompassing the correct ventricle because of the higher power expected to siphon the blood through the foundational course. Beginning in the correct chamber, the blood moves through the tricuspid valve to the correct ventricle. Here, it is siphoned out the aspiratory semilunar valve and goes through the pneumonic course to the lungs. From that point, oxygenated blood streams back through the aspiratory vein to one side chamber. It at that point goes through the mitral valve to one side ventricle, from where it is siphoned through the aortic semilunar valve to the aorta. The aorta forks and the blood is isolated between significant corridors which gracefully the upper and lower body. The blood makes a trip in the veins to the littler arterioles and afterward, at long last, to the minor vessels which feed every cell. The deoxygenated blood at that point goes to the venules, which combine into veins, at that point to the substandard and better venae cavae lastly back than the correct chamber where the procedure started. The heart is viably a syncytium, a meshwork of cardiovascular muscle cells interconnected by coterminous cytoplasmic extensions. This identifies with electrical incitement of one cell spreading to neighboring cells. Some cardiovascular cells are self-volatile, contracting with no sign from the sensory system, regardless of whether expelled from the heart and put in culture. Every one of these cells have their own characteristic withdrawal cadence. A district of the human heart called the sinoatrial hub, or pacemaker, sets the rate and timing at which all cardiovascular muscle cells contract. The SA hub creates electrical driving forces, much like those delivered by nerve cells. Since cardiovascular muscle cells are electrically coupled by between determined plates between nearby cells, driving forces from the SA hub spread quickly through the dividers of the artria, causing both artria to contract as one. The motivations additionally go to another locale of particular heart muscle tissue, a hand-off point called the atrioventricular hub, situated in the divider between the correct chamber and the correct ventricle. Here, the motivations are postponed for around 0. 1s preceding spreading to the dividers of the ventricle. The postponement guarantees that the artria void totally before the ventricles contract. Specific muscle strands called Purkinje filaments at that point direct the signs to the zenith of the heart along and all through the ventricular dividers. The Purkinje strands structure directing pathways called pack branches. This whole cycle, a solitary heart beat, keeps going around 0. 8 seconds. The motivations created during the heart cycle produce electrical flows, which are directed through body liquids to the skin, where they can be identified by cathodes and recorded as an electrocardiogram . The occasions identified with the stream or circulatory strain that happens from the earliest starting point of one heartbeat to the start of the following is known as a cardiovascular cycle. The SA hub is found in all amniotes however not in increasingly crude vertebrates. In these creatures, the muscles of the heart are moderately constant and the sinus venosus organizes the beat which goes in a wave through the rest of the chambers. To be sure, since the sinus venosus is joined into the correct chamber in amniotes, it is likely homologous with the SA hub. In teleosts, with their minimal sinus venosus,

What to Do When Your Spouse Refuses to See a Doctor

What to Do When Your Spouse Refuses to See a Doctor Relationships Spouses & Partners Print What to Do When Your Spouse Refuses to See a Doctor By Sheri Stritof Sheri Stritof has written about marriage and relationships for 20 years. Shes the co-author of The Everything Great Marriage Book. Learn about our editorial policy Sheri Stritof Updated on January 22, 2020 Tetra Images / Creative RF / Getty Images More in Relationships Spouses & Partners Marital Problems LGBTQ Violence and Abuse Its obvious to you that your spouse needs to see a doctor. To your partner, though, it either isnt so obvious or they just refuse to go. It is very frustrating and worrisome when a spouse does not have the motivation to take care of their health needs. It can also begin to impact your marriage quite negatively. It is more common for wives to struggle with this problem. Men are particularly more stubborn about seeing doctors. Perhaps they feel invincible or that it is a sign of weakness to see the doctor. Women are also more accustomed to seeing doctors regularly, such as the OB/GYN. Reasons People Refuse to See a Doctor or Seek Help Rationalization that the problem will go away.Fear of what the doctor will say.Belief that this is not the right time to be sick.Too busy.Dislike for the whole medical experience.Medical care too expensive.Spending too much time in the waiting room.Embarrassment about the illness or medical condition.Concern about being viewed as weak.Fear of painful medical procedures.Bad past experience with a particular doctor, healthcare facility or medical procedure.Denial about the current health status. What You Should Say and Do Tell your spouse that you are worried. Talk to them about the fear you feel over this situation.  Talk to your spouse about your own feelings related to the impact this refusal of help or treatment has on you.  Accept your role as spouse and not as your spouses parent. Your spouse is an adult and capable of making personal medical decisions.Tell your spouse that you want them to see a doctor because you love them. You can also offer to go with them.Ask if you can set up an appointment for your spouse to see a doctor.If you believe your spouses refusal to seek medical or psychological care is life-threatening, then you need to get professional help in getting your spouse the help that is needed.Consider seeing a counselor on your own to help deal with your mixture of feelings. It is important that you take care of yourself and accept your own feelings of frustration, anger, etc. What You Should Not Say or Do Do not continue to  nag.Do not set up an appointment with a doctor without your spouses okay.Do not continue to have endless arguments about this issue.Do not manipulate your spouse into getting help.Do not threaten to leave the marriage (unless you really mean it). A psychological issue can cause significant distress in a marriage. This is often trickier, as the spouse may lack insight into the problem. Both psychological and medical problems left untreated can begin to impact the entire family system. If a spouse continues to refuse to get help, perhaps starting in counseling together may be a productive gateway to helping your spouse get their own personal help.   If your spouse still refuses to see a doctor, there isnt much more you can do other than to share your feelings of concern, fear, and love. It always boils down to personal responsibility. Unfortunately, there may not be much else you can do.  A spouse not getting needed help will unintentionally be sending a message to their spouse that he or she is not important enough to do so.

Stress in Speech Providing Meaning Through Emphasis

In phonetics, stress is the degree of emphasis given a sound or syllable in speech, also called lexical stress or word stress. Unlike some other languages, English has variable (or flexible) stress. This means that stress patterns can help distinguish the meanings of two words or phrases that otherwise appear to be the same. For example, in the phrase every white house, the words white and house  receive roughly equal stress; however, when we refer to the official home of the American president, the White House, the word White is usually stressed more heavily than House. These variations in stress account for the complexity of the English language, especially to those learning it as a second language. However, in all languages stress is used to make words more understandable on the word level and is especially apparent in the pronunciation of individual words and their parts. Observations on Stress in Speech Stress can be used to provide emphasis, but more often than not it is used to provide meaning to words in general and can be either associated word stress on the word, phrase or sentence levels. Word-level stress, as Harold T. Edwards says in Applied Phonetics: The Sounds of American English, is influenced by the context and content of the stress to inform meaning. He uses the example of two stresses of the word record to illustrate this point: For example,  Were going to  record  a  record, the two similar words are stressed differently so that the first  record  is stressed on the second syllable (vowel reduction in the first syllable also assists in helping us to assign stress to the second syllable), whereas the second  record  is stressed on the first syllable (with vowel reduction in the second syllable). All words of more than one syllable have a prominent or stressed syllable. If we pronounce a word with appropriate stress, people will understand us; if we use the wrong stress placement, we run the risk of being misunderstood. On the other hand, Edwards continues, phrase or sentence level stress is utilized in order to provide emphasis on a certain element of a given point, wherein phonetic stress focuses the audiences attention on what is most important in the message. Lexical Diffusion When linguistic changes occur through the gradual, varied use of a word or phrase in one region, especially as it relates to stressing words and phrases, a process known  as  lexical diffusion occurs; this is especially apparent in words that are used as both nouns and verbs, wherein the stress is changed between the different usages. William OGrady writes in Contemporary Linguistics: An Introduction that several such lexical diffusions  have occurred since the last half of the sixteenth century. Words such as convert, he says, which can be used as either a noun or verb, drastically changed during this time. Although the stress originally fell on the second syllable regardless of lexical category...three such words, rebel, outlaw, and record, came to be pronounced with the stress on the first syllable when used as nouns. Thousands of other examples of the same exist, though OGrady posits that not all have diffused through the entire English vocabulary. Still, words like report, mistake, and support give credence to this assumption, emphasizing the importance of stress in understanding spoken English. Sources Edwards, Harold T. Applied Phonetics: The Sounds of American English. 3rd edition, Delmar Cengage, December 16, 2002. OGrady, William. Contemporary Linguistics: An Introduction.  John Archibald, Mark Aronoff, et al., Seventh edition, Bedford/St. Martins, January 27, 2017.

Checks And Balances Of Federal Government - 1185 Words

American Government Prof: David Powell August 3, 2014 Checks and Balances in Federal Government According to the Constitution of the state; the system of checks and balances are used in federal government to keep the government from getting too powerful in a single branch. For example, there is a separation of power in the United States that is set into three different branches so that government can function at its best. When power is overwhelmed and does not rest by the constitution of a single authority of a branch. They were divided into three separate branches and those branches are legislative, executive and judicial branch each of those constitutional branches play a significant role in laws of the United State of America. Main roles of branches †¢ Legislative branch: Is usually run by the United State congress; it is composed of the United State House of Representatives and the Senate that’s what helps that’s what helps buildup the United State congress. Their main role is to create laws for all citizens of the state to follow because it’s their right to do so. They also have the power and right to rejects presidential appointments and the authority to declare war based on the constitution. †¢ The Legislative Branch. The White House. The White House, n.d. Web. 03 Aug. 2014. †¢ Executive branch: Based on the constitution â€Å"the Executive Branch can veto bills from the Legislative Branch, but the Legislative Branch can override the veto.† This branch mostlyShow MoreRelatedChecks and Balances of the Three Branches of Federal Government516 Words   |  2 PagesChecks and Balances of the Three Branches of Federal Government Our government is divided into three branches. The Executive, Legislative and Judicial branches of the United States government are all connected to each other yet each has its own duty and function to adhere to the Constitution. 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TheRead MoreReviewing The Various Branches Of The United States Government1602 Words   |  7 PagesUnited States Government in Understanding the Checks and Balances System Before understanding the system of Checks and Balances it may be helpful for one to understand the various functions of the three branches that make up the federal government. The federal government consists of millions of people working together and insuring that the United States is run in an effective manor thus protecting the rights of every American citizen. American citizens must rely on local, state, and federal elected officialsRead MoreThe Effects Of Drugs And Its Effects On Our Society1004 Words   |  5 PagesTo top this all of, there is even medicine that uses Marijuana! Is our government in control in this aspect! Come on! This is out of the ordinary. There are film discussing the effects of drugs and now the government is allowing drugs as a healing remedy! 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Alex and the Amazing Time Machine Free Essays

Thank goodness I made it back in one piece. I have my brother and the world is happy again. Especially since Carl and Little Davy have been sent to the beginning of time. We will write a custom essay sample on Alex and the Amazing Time Machine ? or any similar topic only for you Order Now First, I’d like to say that I have finally and successfully finished building my time machine but there’s a story behind that: Psycho gave me this booster for the time machine to finally get it running. When I got home, I was pretty excited because I was sure that it was going to work. Unfortunately, it didn’t work. I was so frustrated and fell asleep with Scout in my arms. That same night, forgot to turn off the machine. Sometime between that and waking up this morning, my dog Scout disappeared. I was really scared and nervous but I had to go to school. Later that day, my school had a field trip to the museum. In the museum, we saw these dioramas of early man and I kept seeing this dog that looked an awful lot like Scout. I realized it was Scout and at that point it hit me that she might have gotten into the machine while I was sleeping and went back in time and became known as a â€Å"thoropulis†. The explanation behind the â€Å"thoropulis† was that it seemed to have always been searching for something or someone. My guess is that she was trying to get home. As my class was learning more and more about this â€Å"thoropulis† it hit me that it could only mean that the time machine actually worked! I was so excited to get back home because this meant one thing: I could travel in time and save my brother! When my class and I got back to the bus from the museum, the same white van that Carl and Little Davy drive turned up at the museum. Todd and I became super nervous because there was only one explanation as to why they were there: they were after me! Todd quickly hatched up a plan to distract Carl and Little Davy. He had the class get out of the bus to shield me from view. From that point, I ran back home and rushed to my room to activate the time machine. By accident in panic, I set it two years in the future instead of setting it to six weeks in the past. Once I was zapped to the future, I found myself in my bedroom except things looked a little different and looked A LOT nicer. When I stepped outside the house to walk around town, I came upon a banner that said â€Å"Dalton Trumble Appreciation Day† . Wait what? There’s a holiday for my dad? It turned out he wrote a famous book called, â€Å"Alex and the Amazing Time Machine†. I stole one of the copies of the book from the future and brought it back to the past that way my father could actually write it. After that little adventure, it was time to save my brother Steven. I set the machine six weeks back in the past. After being zapped, I found myself in my bedroom again but this time I felt that there was a sense of cheeriness in the air that I hadn’t felt since Steven was taken. While I was on my way to the camp, I had to make sure that I wasn’t seen. The one place I could hide in was the trunk of my dad’s car. I hid there because this was the same day my family went to the camp retreat, which is where Steven was taken. It was such an uncomfortable ride being squished in the trunk. When the car stopped, I snuck out of the trunk when my family wasn’t looking and grabbed a sleeping bag before closing it quietly. I went to a shed to collect some supplies that might come in handy to camp out in the woods to collect some strength and rest for what might be a dangerous mission. The next morning, I caught my fish for breakfast and was ready to save my brother. My plan however didn’t really work out. I saw Steven had already been taken by Carl and was on my way to get him until Little Davy captured me. We were both put into the van and were asked a bunch of questions. Steven sat quietly but was clearly scared because he had no idea of what was going on. I ended up answering all of the questions but not entirely truthfully. Unfortunately, they could tell when I was lying and it looked like they were prepared for it too because each time that I lied, they forced me to eat a forkful of worms that they had collected. By the time I answered all of the questions, I had eaten almost half of the plate of worms. YUCK! Next thing I knew, Carl had me and Steven tied up to trees and he had a gun that shot people into a universe similar to ours except the universe he was going to shoot us to had no way of escaping. All of a sudden, Todd showed up with a metal baseball bat in hand. You could only imagine the shock I had when I saw him. Not to mention the relief! Todd went straight for Carl and knocked his knees out. At that exact moment the gun was fired and hit a set of leaves. After Carl was on the ground moaning, Todd went straight to Little Davy and hit him in the knees as well. Once he was on the ground moaning like a baby, Todd ran to us untied us from the tree. We quickly tied up Carl and Little Davy and I used my time machine to open a portal to the beginning of time and sent them there. I closed the portal immediately so there would be no escape. I looked at Steven and explained that I had enough love for the both of us. I told him this because he always felt unloved. He was really happy to hear this and I received a great, big hug from my brother, which was really nice. Afterwards, I told him to come up with a silly story to explain to our parents as to why he was missing. When he left, I thanked Todd for coming back and being there to help rescue my brother and me. It turned out that Todd found my time machine that I had left in the present in my room when I left to go to the past. A few weeks later, Todd went missing and I thought it was happening all over again! Next thing I knew, he materialized himself in my bedroom holding a dog. Guess who that dog was. Yep! It was Scout! I gave them both a really big hug and thanked Todd for rescuing my dog. How to cite Alex and the Amazing Time Machine ?, Essays

Thea Astleys Its Raining in Mango 1987 is a story of Australian history told through five generations of the Laffey family Essay Example For Students

Thea Astleys Its Raining in Mango 1987 is a story of Australian history told through five generations of the Laffey family Essay Thea Astleys Its Raining in Mango 1987 is a story of Australian history told through five generations of the Laffey family. Astley introduces several issues to the reader that were and still are part of Australian society. Through the use of narrative techniques including characterisation, narrative point of view and naming, Astley is able to position the reader to challenge such societal ideologies, and instead support the thoughts and ideas expressed by the strong and dominant characters in the text. Two issues developed in the text are race and gender. Throughout the text, the white colonists are very racist towards the Aboriginals. We will write a custom essay on Thea Astleys Its Raining in Mango 1987 is a story of Australian history told through five generations of the Laffey family specifically for you for only $16.38 $13.9/page Order now Even cattle, horses and white women are placed hierarchically higher in society than the black people. In response to this, Astley constructs all narrations to be written through the eyes of the Laffey family, who are respectful towards Aboriginals, hence not racist, and despise societal ideologies. By making the narration of the text show a biased point of view, readers are provoked to think and feel the same way, foregrounding racism shown in the ideologies of early Australian society, and showing that Aboriginals are real people and should receive the same treatment to that given to white people. They looked human, they had all your features. pg 27 There was, however, one section in the text whose narrative point of view was not given by a character in the Laffey family. This instead was given by a voice of an Aboriginal woman, when the Aboriginal children were being taken away from their families. By giving voice to the Aboriginal society, the reader is able to get a glimpse of their point of view on the matter, which once again shows that society was racist, and Aboriginals were treated harshly. Another narrative technique used to bring forward the issue of race is naming. By using harsh names to describe racist white people, it made Aboriginals seem a far softer race. An example of this is Block, the white concreter who began a brawl in a pub in Mango. By using a name such as this, Thea Astley positions the reader to see Block as a hard, cold, strong male, and is also seen as an object instead of a person. Also by showing that Block is a concreter, this reinforces the thought of him being a bad person, as he is cold and hard as concrete. Then, when Block is compared to Billy, Billy is seen as innocent and gentle, and is favoured above the white people. Sobbing, Billy ran back to the flattened shapes, and was felled by Block, who had been winding up another stool like a spring. He was a madman, screaming as he flailed. pg 202 By allowing the reader to feel empathy towards Aboriginal characters, it further provoks the reader to challenge the hegemony of societal ideologies, just as Thea Astley had planned. Character deployment is another narrative technique used by Thea Astley to show the issue of race. By introducing the Aboriginal characters to be the opposite of what the societal ideologies believed them to be, such characters were portrayed and perceived by the reader to be fair, hardworking citizens of society, and thus looked upon as good people. An example of this is the character deployment of Billy Mumbler. Thea Astley constructs Billy to be considered a paragon by the reader, this meaning that Billy is a character who is shown as perfect, saintly or civilised in spite of his or her race. Writing Critical Essays à ¢Ã¢â€š ¬Ã¢â‚¬Å" Race, pg 164. Astley does this by using words describing his class level and work ethic. .uffa9eb29e9134db21e47390a65f4c3bd , .uffa9eb29e9134db21e47390a65f4c3bd .postImageUrl , .uffa9eb29e9134db21e47390a65f4c3bd .centered-text-area { min-height: 80px; position: relative; } .uffa9eb29e9134db21e47390a65f4c3bd , .uffa9eb29e9134db21e47390a65f4c3bd:hover , .uffa9eb29e9134db21e47390a65f4c3bd:visited , .uffa9eb29e9134db21e47390a65f4c3bd:active { border:0!important; } .uffa9eb29e9134db21e47390a65f4c3bd .clearfix:after { content: ""; display: table; clear: both; } .uffa9eb29e9134db21e47390a65f4c3bd { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .uffa9eb29e9134db21e47390a65f4c3bd:active , .uffa9eb29e9134db21e47390a65f4c3bd:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .uffa9eb29e9134db21e47390a65f4c3bd .centered-text-area { width: 100%; position: relative ; } .uffa9eb29e9134db21e47390a65f4c3bd .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .uffa9eb29e9134db21e47390a65f4c3bd .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .uffa9eb29e9134db21e47390a65f4c3bd .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .uffa9eb29e9134db21e47390a65f4c3bd:hover .ctaButton { background-color: #34495E!important; } .uffa9eb29e9134db21e47390a65f4c3bd .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .uffa9eb29e9134db21e47390a65f4c3bd .uffa9eb29e9134db21e47390a65f4c3bd-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .uffa9eb29e9134db21e47390a65f4c3bd:after { content: ""; display: block; clear: both; } READ: Animal Farm: Imagine you are an animal on the farm EssayThe good qualities that Billy possessed overruled the fact the Billy was an Aboriginal, and had just been released from jail. He had only the clothes he stood up inà ¢Ã¢â€š ¬Ã‚ ¦was a hard worker. pg 189 Also, by saying that Billy had been put in jail for being a tax dodger as opposed to a harsh offence, for example drug abuse, the reader feels empathy towards Billy, because he could not have escaped the situation. How could Billy be a tax dodger? à ¢Ã¢â€š ¬Ã‚ ¦Billy had never seen a tax return until the arresting officer showed him one. pg 187 Characterisation was also used to construct the issue of gender. Throughout the five generations mentioned in the text, the characters live in a patriarchal society. In order to challenge this societal ideology, Astley deployed and constructed certain characters that were not the stereotypical male or female as early Australian society expected them to be. An example of this is Cornelius Laffey. Cornelius Laffey is a Canadian journalist, and is the starting point to the Laffey generations. His character showed many feminist qualities, which Astley used to challenge the gender expectations in early Australian society. Cornelius never considered himself to be a digger as most men in early Australian societies were, and disagreed with the racist actions that the other men took, for example when the diggers began the dispersal of the black natives. Another gender expectation that Cornelius challenged was the expectation that men were always to be the providers in the family. Cornelius challenged this when Nadine gave birth to a baby boy. One September morning when the babys howling was more than he could bear, he slipped quietly from the house and boardedà ¢Ã¢â€š ¬Ã‚ ¦for Brisbane, leaving Jessica Olive and the childrenà ¢Ã¢â€š ¬Ã‚ ¦and was not heard of again for forty years. pg 54 This shows that Cornelius did not want to always be the strong character in the family, and, instead of staying and supporting his family, he fled from all of his problems without looking back. Another example of character deployment that challenged societal ideologies of gender, is that of Jessica Olive. Jessica Olive, Cornelius Laffeys wife, is a very strong character, and challenged patriarchal dominance in a large way. When writing about Jessica Olive, Astley purposely kept her maiden name, as opposed to changing her last name to Laffey when she married Cornelius. This shows that Jessica Olive was characterized to be a strong female character, and does not want to be categorised as being under the power of men. The character of Jessica Olive also challenged societal ideologies of gender through the thought that women were expected to look and act their best when around men. Jessica Oliveà ¢Ã¢â€š ¬Ã‚ ¦undid her own sweating neckline and, despite the grey line of diggers traipsing alongsideà ¢Ã¢â€š ¬Ã‚ ¦hitched her skirt up to the knees for a little air. pg 27 This shows that she did not worry about societal expectations, but instead acted on her own behalf, and did what she felt comfortable. Astley has written Its Raining in Mango as to show the reader how life was in early Australian society. She develops this postcolonial view by presenting several issues relating to early Australian society, such as race and gender, and constructing these through the use of narrative techniques including characterisation, narrative point of view and naming. I feel that through Astleys construction of such issues, I have become more aware of these occurring in todays society, and also see how important it is for people to act on their own will and opinions as opposed to following societal ideologies.

Kia Corthon essays

Kia Corthon essays Kia Corthron poses this view to her audience. She says,I feel that if an audience leaves a play and they dont know which side Im on, then the point of the play did not come across. Which is not to say that Im telling them that they have to agree with me, but they should definitely know where I am coming from E would rather make sure that my plays have a clear point of view than worry about them not being dramatically sound. I dont want to feel that literary handcuffs are keeping me from saying what I really need to say (4). This quote defines the personality that Kia has had since she was a child. Kia grew up in Cumberland, Maryland, which was a place filled with factories. She was a part of a working class family. Her mother worked in a paper mill and worked ten hours a day and rarely had a day off. As a child, Kia was left home alone and had no friends. Her mother told her that she used to use the bottom three steps of the staircase as a stage for her characters, which were clothespins. At the age of five, Kia used her imagination to entertain herself, which later on reveals her talent as a playwright (3, 90) Kia Corthron attended the University of Maryland, where she had a bitter sweet experience. In the fall semester of her senior year, her professor gave her positive feedback on papers, but would publicly display an error that she made, which seemed to motivate her. The following semester (her last) Kia took her first playwrighting class. In her final project, she staged a thirty minute play about a Vietnam veteran, which was only supposed to be fifteen minutes of dialogue. This piece astonished the entire class, everyone was quiet. It was such an emotional piece that one student began to weep. Kia was so happy that she reached her audience on an emotional level, not because of the praise it received. It was then and there where Kia realized that the theater was the ...

Getting into Editing as a Writer

Getting into Editing as a Writer Many writers expand their services to offer more than writing; are you a writer wanting to become an editor? Here’s how to pick up your first jobs and start editing away†¦ Associations and more Join editorial societies like the  Editorial Freelance Association  (EFA),  Society for Editing  (ACES),  Editors’ Association of Canada, and the  Society for Editors and Proofreaders  (UK) . They put you in touch with fellow professionals and clients through association job boards – and underwrite your capabilities as an editor. Rates and payments Suggested editing rates can be found at the  Editorial Freelance Association  (EFA, USA), the  Society for Editors and Proofreaders  (SFEP, UK) and the  South African Freelancers Association(SAFREA, ZAR). Stick to the market average: Not too low and not too high. Rates also depend on the project’s size, the level of editing needed and the editing type – specialized editing pays more. Insist on a deposit upfront for first-time clients and get the terms in writing. (Hourly Editing Rates Calculator) Types of editing†¦ Editors can specialize in nonfiction, short fiction, novels or

Dq-4-Terence Essay Example | Topics and Well Written Essays - 1250 words

Dq-4-Terence - Essay Example n of Research Objectives; this is the second step that should be undertaken when implementing the research design, specifically, it entails the formulation of clear objectives, which are achievable and realistic. Objectives are usually applied to facilitate or guide the study for instance in this study, the objectives could be (Bryman & Cramer, 2011): To assess the psychological effects of the 2010 murder on Northern Illinois University Faculty, students and Parents; to explore how affected persons manage psychological stress concerning the murder and; to investigate actions taken by the faculty to prevent such incidences. 3. Determination of Types and Sources of Data needed; there are different dimensions of data; however, the researcher should identify and determine the types of data needed to for the research (Yin, 2011). This information should be clearly stated in the research. In the case provided, sources of data that could be used include; secondary data, which basically involve documented or already researched information as well as primary sources of data, which involves first hand information collected from the research field collected through interviews, questionnaires et cetera. 4. Data Collection Techniques; in this case, the researcher will identify reliable, appropriate and realistic methods of data collection. This information should be state clearly within the research. In the Illinois Case Study, the research would use primary data collection techniques such as; questionnaires focus groups, observation as well a action research. Additionally, a research secondary data sources can also be undertaken through critical research techniques as well as analysis (Salkind, 2011). 5. Scope of the Study; in this step, the researcher should clearly identify and state the scope of the study, basically indicating the specific sample size and geographical coverage of the study for example: The study of effects of 2010 murder on faculty members, parents and

First-generation, Second-generation and Third-generation of Currency Essay

First-generation, Second-generation and Third-generation of Currency Crises Models - Essay Example Currency crisis can originate from a financial crisis associated with an actual economic crisis that can cause depletion of valuable reserves. The drastic effects of a changing value of currency can be very brutal to small economies as compared to relatively larger ones. The government or major bodies of authorities should regulate and defend the currency by fulfilling the surplus demand for a given currency using the currency reserves of the country or by using its foreign reserves or by elevating the interest rates. Throughout history we have seen a large number of currency crisis that have affected many economies worldwide leading to recessions like the economic crisis in Mexico in 1994, the Asian crisis in 1997, the case of the Hong Kong dollar in 1998 and Russian crisis in 1998. The rapid increase in the number of currency crises after the Latin American debt crisis in the 1980s was alarming. This resulted in extensive research and in the conception of many theories and models. Thus, the first methodical formation of currency crisis model came in 1979 by Paul Krugman in his extensive research based on Steve Salant and Dale Henderson’s paper published in 1978. This model was based on the study of how efficiently the trade prices of articles of trade could stabilize after concerned authorities had an insight that an investor will hold on to an exhaustible resource if he expects its price to rise quick enough offering him a profitable return rate. This concept is based on Hotelling lemma’s exhaustible resource pricing leading to a choking point when the price has risen to such a height that ultimately there isn’t any more demand left. The... This essay declares that a currency crisis is a catastrophe that takes place when a tentative attack on the exchange value of a currency leads to the devaluation or unexpected depreciation in a country’s currency value. A currency crisis can also lead to a balance-of-payments crisis or a huge exchange rate depreciation or even a massive international reserve loss, or all of the above. Most economists agree that a speculative hit in the foreign exchange market usually affects fixed exchange rate markets rather than floating exchange rate markets. Currency crisis can originate from a financial crisis associated with an actual economic crisis that can cause depletion of valuable reserves. The drastic effects of a changing value of currency can be very brutal to small economies as compared to relatively larger ones. The government or major bodies of authorities should regulate and defend the currency by fulfilling the surplus demand for a given currency using the currency reserves of the country or by using its foreign reserves or by elevating the interest rates. This paper makes a conclusion that the growing trend in the shadow price was provided by supposing that the government issues money to finance the country’s budget deficits, however the central bank is prepared to defend the exchange rate through international reserves. Hence, Salant further worked on a gold price stabilization technique.

Zora Neale Hurston and Their Eyes Were Watching God :: Their Eyes Were Watching God Essays

Zora Neale Hurston and Their Eyes Were Watching God   Ã‚  Ã‚   Zora Neale Hurston an early twentieth century Afro-American feminist author, was raised in a predominately black community which gave her an unique perspective on race relations, evident in her novel, Their Eyes Were Watching God.   Hurston drew on her on experiences as a feminist Afro-American female to create a story about the magical transformation of Janie, from a young unconfident girl to a thriving woman.   Janie experiences many things that make her a compelling character who takes readers along as her companion, on her voyage to discover the mysteries and rewards life has to offer.     Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Zora Neale Hurston was, the daughter of a Baptist minister and an educated scholar who still believed in the genius contained within the common southern black vernacular(Hook http://splavc.spjc.cc.fl.us/hooks/Zora.html).   She was a woman who found her place, though unstable, in a typical male profession. Hurston was born on January 7, 1891  Ã‚   in Eatonville, Florida,   the first all-incorporated black town in America.   She found a special thing in this town, where she said, "... [I] grew like a like a gourd and yelled bass like a gator," (Gale, 1).   When Hurston was thirteen she was removed from school and sent to care for her brother's children.   She became a member of a traveling theater at the age of sixteen, and then found herself working as a maid for a white woman. This woman saw a spark that was waiting for fuel, so she arranged for Hurston to attend high school in Baltimore. She also attended Morgan Academy, now c alled Morgan State University, from which she graduated in June of 1918.   She then enrolled in the Howard Prep School followed by later enrollment in Howard University.   In 1928 Hurston attended Barnard College where she studied anthropology under Franz Boas. After she graduated, Zora returned to Eatonville to begin work on anthropology.   Four years after Hurston received her B.A. from Barnard she enrolled in Columbia University   to begin graduate work (Discovering Authors, 2-4).   Hurston's life seemed to be going well but she was soon to see the other side of reality.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Hurston never stayed at a job for too long,   constantly refusing the advances of male employers, which showed part of her strong feminist disposition.   But Hurston was still seeking true love throughout her travels and education.   At Howard University, Hurston met Herburt Sheen whom she married on May 19, 1927 in St. Zora Neale Hurston and Their Eyes Were Watching God :: Their Eyes Were Watching God Essays Zora Neale Hurston and Their Eyes Were Watching God   Ã‚  Ã‚   Zora Neale Hurston an early twentieth century Afro-American feminist author, was raised in a predominately black community which gave her an unique perspective on race relations, evident in her novel, Their Eyes Were Watching God.   Hurston drew on her on experiences as a feminist Afro-American female to create a story about the magical transformation of Janie, from a young unconfident girl to a thriving woman.   Janie experiences many things that make her a compelling character who takes readers along as her companion, on her voyage to discover the mysteries and rewards life has to offer.     Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Zora Neale Hurston was, the daughter of a Baptist minister and an educated scholar who still believed in the genius contained within the common southern black vernacular(Hook http://splavc.spjc.cc.fl.us/hooks/Zora.html).   She was a woman who found her place, though unstable, in a typical male profession. Hurston was born on January 7, 1891  Ã‚   in Eatonville, Florida,   the first all-incorporated black town in America.   She found a special thing in this town, where she said, "... [I] grew like a like a gourd and yelled bass like a gator," (Gale, 1).   When Hurston was thirteen she was removed from school and sent to care for her brother's children.   She became a member of a traveling theater at the age of sixteen, and then found herself working as a maid for a white woman. This woman saw a spark that was waiting for fuel, so she arranged for Hurston to attend high school in Baltimore. She also attended Morgan Academy, now c alled Morgan State University, from which she graduated in June of 1918.   She then enrolled in the Howard Prep School followed by later enrollment in Howard University.   In 1928 Hurston attended Barnard College where she studied anthropology under Franz Boas. After she graduated, Zora returned to Eatonville to begin work on anthropology.   Four years after Hurston received her B.A. from Barnard she enrolled in Columbia University   to begin graduate work (Discovering Authors, 2-4).   Hurston's life seemed to be going well but she was soon to see the other side of reality.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Hurston never stayed at a job for too long,   constantly refusing the advances of male employers, which showed part of her strong feminist disposition.   But Hurston was still seeking true love throughout her travels and education.   At Howard University, Hurston met Herburt Sheen whom she married on May 19, 1927 in St.

Accounting Regulations Essay

Accountant Responsibilities By: Jennifer Koppelman March 11, 2014 Accountant Responsibility Accountants have responsibilities to many different groups such as their clients, the government and third parties. It is important that accountants act in a particular manner and have high ethical standards, integrity and professionalism. Accountant’s job responsibility is to validate financial statements and perform the duties in accordance with all the principles, standards and laws. Even though an accountant is hired by a company, they have a responsibility to many more people than just the company. Some of the people that accountants are responsible to, would be the company’s management, investors, creditors, outside regulatory bodies, and the integrity of the financial markets. Accountants need to be consistent and constantly be carefully exercising due diligence and pay close consideration of the materiality of content (Accountant Responsibility). Accountants have a code of professional conduct that they should adhere to. This states that accountants should maintain objectivity and be free of conflicts of interest in the discharging professional responsibilities. An accountant in public practice should be independent in fact and appearance when providing audit and other attestation services. Situations where accountants will need to show objectivity would be when they are felt compelled to deliver bad news to a client or employer based on an analysis that they had performed (Colson, 2004). There are two different types of auditors; internal auditors and external auditors which have different responsibilities. Internal auditors have the main responsibility to develop statements that present the financial situation of a company in a fair way, meaning that as much disclosure as necessary to give a reasonable picture of the financial situation to any user having a claim to the knowledge. External auditor’s responsibility is to affirm that this has happened by issuing an opinion as to whether the financial statement fairly presents the financial position of that corporation (Duska, 2005). Accountant Responsibility to Clients Accountants have a professional responsibility to clients to keep their information confidential. The rule states that a member in the public practice shall not disclose any confidential client information without the specific consent of the client. This also extends to other accountants not directly involved with the client who obtain information through practice reviews or sanctioned disciplinary hearings to maintain confidentially. There are certain exceptions that facilitate compliance with other professional and legal obligations. Maintaining confidentiality is not only a professional obligation but also a legal obligation. General knowledge and expertise obtained through a client engagement is not considered to be confidential information (Cashell). Accountants have ethical responsibility to protect their clients, produce financial statements and tax returns that are to the best of their ability after performing proper due diligence. If there was an event that an audit would occur for a government agency they should represent their clients with professionalism. Accountants should always maintain the highest ethical standards. Accountants perform essential and critical roles in society. Accountants have responsibilities to all of those who use their professional services. The American Institution of CPA’s has an official rule, Rule 301 states a member in the public practice shall not disclose any confidential information without the specific consent of the client. Accountant’s number one responsibility is to its clients, it is important that accountants do not disclose client information to anyone without the client’s permission first. There are consequences to the accountant if they do not keep client information confidential. It can also have a negative effect on the clients business, which will negatively affect the accountant also (ET Section 301 – Client Confidential Information). CPA Responsibility to Clients Case Even when an accountant has the intention to warn others of pending financial harm the courts have held that accountants must not give any client information, client information should always remain confidential. In a case Wagenheim v. Alexander Grant & Co the court ruled that Alexander Grant improperly divulged confidential information about their client, Consolidata Data Services, to other clients. Consolidata Data Services, an audit client of Alexander Grant performed payroll services for several of Alexander Grant’s other clients. Alexander Grant discovered that Consolidata Data Services was having financial difficulty; Alexander Grant warned their other clients to stop doing business with Consolidata Data Services. Alexander Grant argued that the other clients would suffer financial damage without warning them. The ruling was against Alexander Grant, the court said that there was no proof that Consolidata Data Services was in a financial hardship that they could not recover from. Which Alexander Grant had no legal right to inform third parties of the financial burden that Consolidata Data Services was in (Cashell, 1995). It is important that accountants keep client information confidential at all times. The accountant might not know the whole picture of a business and a company can state that they could have recovered from the financial burden but because the accountant may have told other clients that could ruin the reputation of the client and affect the business. It is always safer not to say anything in regards to the financial situations when you have an obligation to your client. Accountant Responsibility to Third Parties Accountants do not have as much liability to third parties as they do to clients. Accountants have a liability to third parties who are relying on the audit information, only if there is fraudulent conduct or proof of negligence would they be liable to the third party. When public accountants are done with an audit of their clients records and financials they put an opinion letter which sets forth, among other things, the scope of the audit and a professional opinion concerning the financial representations. Even though third parties may rely and act upon the auditor’s opinion, the auditor is contractually bond only to the client and usually owes nothing, no legal duty to third parties for negligence (Greene, 2003). Accountants need to be very careful when warning outsiders of a client’s fraud. Based on prior court cases, CPA’s generally do not have an obligation to inform outsiders of known fraud unless if they remain silent they are becoming culpable themselves. It is a risky situation if an accountant decides to â€Å"blow the whistle† (Cashell, 1995). Accountants are generally not responsible to third parties in contracts because there is no privity of contract. However, accountants can be held to be a common law duty of care towards third parties in certain circumstances, despite that there is no contractual duties. Circumstances that give rise to such duty have been considered in a substantial number of cases in recent years and three general tests have been developed. One of the tests would be if there is foreseeability damage, proximity between parties and considerations of justice and reasonableness. Another test would be testing the assumptions of reasonability. If the court would take an incremental approach in comparing the relationship in any given case to previously decided cases in which a duty of care had been recognized or rejected. An accountant can be liable to a third party if the accountant knew or should have known that they were relying on the audit, only for fraudulent conduct and proof of mere negligence is not sufficient. If the accountant knew that the audit report for the client was intended to supply the information to a third party who would rely on the information. If the third party would be relying on the information in a decision concerning transactions involving the client and the third party (Professional Liability of Accountants & Auditors). Duty to Disclose to Third Parties In some cases information should be disclosed to third parties but an accountant needs to be very careful and proceed accordingly. If it is detailed in their engagement letter, which is a written agreement to perform services in exchange for compensation then an accountant has a duty to disclose information. Once the letter is signed off on by an officer then the letter serves as a contract (Engagement Letter). In one case; Fund of Funds Ltd. v. Arthur Andersen & Co. the CPA had a duty to disclose. Arthur Andersen was the auditor for two clients, Fund of Funds and King Resources Corp. King Resources Corp developed natural resource properties and agreed to be the sole vendor of such properties to Fund of Funds at prices no higher than those charged to King Resource Corp industrial clients. Arthur Andersen learned the agreement was not being met but failed to inform Fund of Funds. The court did rule that Arthur Andersen should have disclosed this fact to Fund of Funds because they had knowledge of the overcharges, knew the terms of the agreement that was being violated and the language of their engagement letter produced a contractual obligation to reveal that information. Another case involving duty to disclose, this one a CPA was found that he did not have a duty to disclose information. The case Gold v DCL Inc. , Price Waterhouse & Co. informed DCL in December that they intended to qualify their audit report on DCL’s financial statements. DCL was in the business of leasing computers and Price Waterhouse believed that their ability to recover their computer equipment costs was impaired due to the impending release of a new line of more powerful computers by IBM. In February, DCL announced earnings without mentioning Price Waterhouse’s concern and on February 15 Price Waterhouse was replaced. The court ruled that there was no basis in principle or authority for extending an auditors duty to disclose beyond cases where the auditor is giving or has given some representation or certification and the silence and inaction of the defendants auditors did not make them culpable. The court’s reasoning that the CPA did not have to disclose was because the auditors had issued no public opinion, rendered no certification and in no way invited the public to rely on their financial judgment there was no special relationship that imposed a duty of disclosure (Cashell, 1995). Accountant Responsibility to the Government Different local, state and federal governments have different rules and regulations that accountants need to learn for the area and industry that they will be working in. This is important to find out and comply with the different regulations. This is part of an accountant’s responsibility to provide accounting services that are in compliance with the government regulations for your client’s particular industry. There may be different regulations for different industries so it is important to know which regulations are pertinent to your client. CPA for Responsibility to Government Case Some state laws might grant accountant client privileges, but these laws do not usually extend to a summons or subpoena related to a Federal Investigation by such agencies such as the IRS, or the SEC. In a case, Couch v. United States, the Supreme Court concluded that no Federal accountant client privilege exists and state created privileges do not apply to Federal cases. Before an accountant is responding to a Federal agency, the accountant should be sure that they are only responding to a valid and enforceable subpoena. In another case, Roberts v. Chaple, the Appellate Court ruled that the accountant violated Georgia’s statutory accountant client privilege because he provided information to the IRS without having been served a valid summons or subpoena. Some state privilege laws could also affect the ability to release information pursuant to a review of a CPA’s practice. Firms are responsible for meeting and keeping client confidentiality obligations whenever state statutes do not clearly provide a confidentiality exemption for a peer review of a firm’s practice. Whenever an accountant is not sure on if information should be released it would be best to consult a lawyer and obtain legal counsel to ensure that they are not breaking any laws or violating any confidentiality agreements or obligations(Cashell, 1995). Conclusion Accountants need to be ethical and practice with the highest professionalism and ethics. Accountants have many responsibilities not only to the client that they are servicing but to the government and to third parties. Responsibilities are higher to clients then third parties but it is important to know when and where your responsibility for each is. If an accountant is negligent or not responsible to the parties when they should have been there are consequences. An accountant’s main responsibility is to their client, it is important to keep client information confidential at all times. Not keeping client information confidential can have a negative effect and consequences on the accountant and the client. It is important that accountants do not disclose client information without the permission from the client first. All accountants need to have and maintain the highest ethics, professionalism and confidentiality.

Reflection Assignment 3 Following Johns Model of...

Reflection Assignment 3 Following Johns Model of Structured Reflection For this reflective piece I am going to write about a situation I encountered whilst on my community placement with the district nurse. To write the essay I will be following Johns model of structured reflection as a basis to structure my reflection around. Johns Model of Structured Reflection (Johns 1998) 1.Write a description of the experience. Ask yourself: * What are the significant issues I need to pay attention to? Whilst on my community placement for one of my initial spokes, I arranged to spend the morning with the district nurse on her rounds, to gain an insight into her role within the community and find out first hand exactly what her job entails.†¦show more content†¦3.Personal: ask your self: - How did I feel in this situation? - What internal factors were influencing me? During the whole situation from the moment we pulled up out side the house I was very nervous and wanting to give a good impression only made this worse. Once we had entered the house and met Tom I calmed down a little. I was surprised at my own reaction of distaste when I entered the house and encounter a grumpy drunk so early in the morning; I had no prior knowledge of his situation (Claire later informed me that his wife had recently divorced him and he was having difficulties coping). When Claire asked me to do the drops I declined, at the time I was annoyed with myself for missing the opportunity to practice my clinical skills. 4.Ethics: ask yourself: - Did my actions match with my beliefs? - What factors made me act in incongruent ways? In refection my actions did not match the beliefs I held about myself before coming on community. From my time on my ward placements I thought I had built up a good professional attitude and could work my way around difficult situations. What I was not prepared for was how much; the lack of familiar surroundings would affect my actions and how nervous I felt about giving a good impression to Claire and the patients. The main factors that made me act in such a way were, nervousness, lack of confidence andShow MoreRelatedReflection: Education and Reflective Practice Essay1868 Words   |  8 PagesThe aim of this assignment is to give a reflective account on group presentation and the peer assessment process as well as the development of a personal action plan. It would involve using ‘The What? Model of Structured Reflection’ (Driscoll 2007) to analyse the experience of using a group designed assessment tool to assess my peers and the experience of being peer assessed. Additionally, experience of completing a group presentation would be reflected upon. 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