Financial accounting and Managerial use Essay Example for Free

Financial accounting and Managerial use Essay Background LJB Company , a small business local distributor who understands to go public in the future, the company should be in accordance with the law and may need to take more stringent internal control principles. At the request of the president, an independent internal evaluation of internal controls was conducted to evaluate the direction of strength and weakness. Objective The objectives of this report should evaluate the existing controls and make recommendations that will ensure the companies assets and help get the most accurate financial information. Based on a system of internal checks and balances will be just in my recommendations to the president of the company, since most of the internal control systems provide for independent internal control; This principle involves the review of data prepared by employees. To get the maximum benefit from an independent internal control : Control values and Integrity from the top make it clear that it is unethical activities will not be accepted, and set the tone for the companys culture . There are several principles of management : 1. Establishment of responsibility: management is most effective when a single source may be responsible for the problem, including the authorization and approval of transactions. Weakness: LJB has only one accountant who serves as treasurer and controller , which can optimize the processes , but it creates an inherent risk . Cashier handled informally . Accountant is so busy that the company handles the checkout bit differently . All employees have access to the petty cash drawer and just put a note asking if they use any of the cash. Recommendation: * Align the specific obligations of employees to limit access to authorized employees so that the buyer is not the same person who authorizes the payment without the approval of the head at least . Otherwise , a person may make payments that are made to yourself. * Use unique passwords per employee to protect the purchasing system to provide adequate documents and records management. * Assign petty cash custodian. 2 . Segregation of duties : After one employee should , without duplication of effort , provide a sound basis for evaluating the work of another employee. 2 * Strength: Accountant receives the checks and completes the monthly bank reconciliation. This force , as the bank and the company maintain independent records , which may not always agree on what may be a simple mistake of either party. To maintain maximum benefits , a worker who has no other duties associated with cash should prepare a reconciliation. * Weakness: The same accountant all purchases of supplies and pays for these purchases per hour is a dual role . Petty cash handled all . * Recommendation: 1. Divide the purchase task to avoid the temptation of possible abuse. Keeper of the petty cash fund makes payments , but the reviews accountant to recharge . 2 . Require the authorization of the buyer and payment of employees on vacation at different times of the year. 3 . Documentation and procedures to provide evidence that the transactions and events occurred * Strength: Accountant recently started using pre- numbered invoices. * Weaknesses: Unclear procedures for shipping requirements , invoices and time signatures in developing accounting documents . All employees are required only to leave a note in the box , not supply a receipt. * Recommendation: * Delivery document indicates well have been shipped, invoice sales means that the client has been announced. Use remittance advice (mail receipts ) , cash register tapes, and deposit slips . * Require signature to identify the person responsible for the activity . * If possible , the user pre- numbered documents . It also helps to ensure that the transaction is no recorded several times or not at all . * Require time when documents should be sent in accounting for timely accounting. * Require receipts for most, if not all operations on a small number of dollars. Note: accountant wants to buy an indelible ink machine to print their checks. I would recommend the purchase of this equipment , depending on the cost-benefit analysis . Keep blank checks in safes with limited access will  be my first suggestion to cut spending immediately , with no additional costs. | 4 . Physical control can be mechanical and electronic asset protection . * Strength: Before leaving for the weekend accountant , accountant will move checks in a safe in his office . * Weakness: For salaries , checks selected accountant and left in his office for pick-up . Cashier box is not locked. * Recommendation: * Closed storage inventory and records management and control at all times, and not just for the weekend . * Alarm to prevent tampering if appropriate cost benefit * Closed petty cash . 5 . Independent internal verification includes an overview and comparison of the data to reconcile * Strength: Does not work . * Weaknesses: Unclear procedures requirements signatures , such as small cash transactions. Accountant is so busy that the company handles the checkout bit differently . All employees have access to the petty cash drawer and just put a note asking if they use any of the cash. * Recommendation: 1. Require an accountant to examine receipts and documents to verify costs to replenish funds. 2 . Surprise internal audits 6. Office of Human Resources * Strength: Employees seem to stay with the company for a long time and seems to be loyal . * Weakness: The President is still quite embarrassed because he was forced to fire one of their employees for viewing pornography on a company computer. He later learned that this man was a convicted felon who served time for molesting children. The Company had a hard time getting the employee to admit that this is it, because the company does not assign individual passwords. The President expressed his disappointment because he and an accountant and an interview and approve all new employees. * Recommendation: 1. Perform back ground checks and verify education credentials 2 . Check references , but never used the figures provided a reference sheet 3 . Employees bonds that deal cash 4 . Assign unique passwords for employees Conclusion: There are limitations of internal control , but they must provide reasonable assurance that assets are protected and accounting are accurate. Currently, as a small company LJB can not have a very complicated system of internal control , but must recognize the reality of the law for trading companies with the public are held at a higher level of compliance . LJB Company does some things right , but there are several areas for improvement . Literature : http://map.ais.ucla.edu/go/1002631 Paul D. Kimmel , Jerry J. Weygandt, Donald Kieso 2010 Business Economics http://www.macomb.edu/About+Macomb/College+Policies/Policies/Guidelines+for+Purchasing+Activities.htm https://www.cms.gov/Regulations-and-Guidance//fin106c07.pdf http://www.brockport.edu/intcontrol/questions.html

Uncertainty in Modernism: Family, Identity and Work

Uncertainty in Modernism: Family, Identity and Work Life is more uncertain now than it was in the early 1950s. Discuss this claim. Introduction This assignment will investigate the claim that life is more uncertain now than it was in the early 1950s. Beginning with a brief description of the climate of the 1950s the assignment will then look at three areas, work and welfare, the family, and identity. In doing this the assignment will draw only on material supplied for the module. Post-war Britain was quite different to what we see today. In the early 1950s there was still considerable war damage and so the Government had introduced massive building programmes to make sure that people had adequate housing. The welfare state had been introduced in the years immediately following the war. Based on the notions that the (predominantly male) workforce would enjoy full employment, and that ‘traditionl’ family life would continue, the Government claimed that it would be able to look after its citizens from the cradle to the grave. They were overly idealistic in their views and in the last fifty years Britain has witnessed massive changes in the areas of work and welfare. There have also been changes in family structures and this has had corresponding implications for peoples’ identities. Work and Welfare During the Second World War, and in the years after, people felt that they were secure in their employment. In industry particularly working class men had been conditioned to the view that if they worked hard then they would have a job for life.[1] This was not to say that ordinary people earned a lot of money, they didn’t. Normally sons and daughters would follow in father’s and mother’s footsteps once they left school, In the early 1950s Britain was a stratified society and people did not often move from one class to another. The class into which a person was born therefore was very often the one in which they stayed and this had implications for their life chances in other areas. People did not have the choices that they have nowadays few women went out to work and it was the father’s responsibility to go out and earn money to support his family.[2] There were some uncertainties of course for families who were reliant on one wage. Traditional areas of e mployment are being eroded as the number of industries has declined and more people are taking jobs in areas that were previously seen as women’s work. Nowadays both the man and his wife may be working. They might work full time, part-time, or rely on state benefits. In some households it is a mixture of things.[3] Hutton (1999)[4] maintains that the diverse sources of employment can in themselves be sources of uncertainty because in some areas (agency temping for example) people may not know whether they will have work from one week’s end to the next. This creates divisions between those families who have alternative sources of employment the ‘work rich’[5], and those whose suitability for different types of employment is limited. Such changes in employment patterns affect not only the traditional working classes but also the middle classes. In the early 1950s young middle class men could expect a secure career with a steady climb up the ladder, that is n ot the case today. Many people face redundancies, followed by the hard searching for a new job, in some cases they may find themselves dependent on state benefits for considerable periods.[6] Such changes may also have an effect on a couple’s marriage and if this ends in divorce then both people could be worse off. The wife may find herself looking for work after having been out of the labour market for some years because she was caring for children. This gets worse the further down the income scale a family is. In the past labourers and industrial workers may not have had as much job security as their middle class counterparts because some of them became unfit for work before retirement age. People did have some security however. Nowadays people can end up reliant on state benefits over a very long period and this can result in social exclusion where they are unable to fully participate in society (Mackintosh and Mooney, 2004)[7]. Changing employment patterns have, in many c ases, led to changing roles in society and this has had implications for people’s sense of identity. Identity Mercer (1990) argues that modern society is characterised by diversity and uncertainty and that this has corresponding implications for people’s identities.[8] Changing gender roles and more women in the workplace have resulted in changes in people’s sense of self. In addition to this as Mercer has highlighted Post-War immigration along with rapid social and technological change has brought with it n increasing focus on contemporary eacialised and ehtnicised identities.[9] This mixing of people’s new identities along with older ones contributes to the sense of uncertainty that many people feel is a feature of modern life.[10] Identities are relational, thus blackness is seen in its relationship to whiteness and vice versa. This has led to what have been termed hybrid identities where people draw on different cultural heritages. Social trends such s the greater exclusion of ethnic minorities from better paid jobs and decent standards of living point to the fact th at the social structure in the UK is permeated with racialisation and ethnicisation where people are seen only in terms of their skin colour and ethnicity.[11] These structures in turn, affect people’s identities because they prevent them from becoming something other than that which society has defined. On the other hand changes in society affect social structures which in turn affect people’s identities in myriad ways. Because identities are no longer fixed they are a source of continuing uncertainty. This uncertainty leads to further changes in the social structure. Contemporary people’s identities are unsettled because the changes mentioned above tend to cross ethnic boundaries. For example the changing role of women and their greater inclusion in the labour market has affected not only women’s and men’s identities, it has also led to changes in family structures. The Family Nowadays there seems to be considerable concern over what is termed the traditional family. In the papers and on television journalists are increasingly expressing concern for the death of what they call traditional family values. Critics raise the subject of cohabitation, divorce, same sex marriage, and the increasing number of lone parent households, and regularly pose the question of what is happening to British society. Mooney et al (2004) have said of this that it results in contemporary family life being viewed with a mixture of ‘fear and fascination.’[12] There is widespread concern that the changes we are witnessing in family structure will lead to wider social problems and may have troubling implications for the individuals involved.[13] This raises the question of whether such changes should be viewed with pessimism or whether they are simply a result of the different ways that people order their lives in response to changes in society. Will these changes resul t in changes in patriarchal society or will they serve to further strengthen masculine power and supremacy? Although family roles and responsibilities are changing, for example women are no longer viewed primarily in terms of their housewife role, nor men as the family breadwinner, the family is still a widely accepted concept.[14] It is becoming increasingly difficult to refer to the traditional family without making reference to the past, what some people term, ‘the golden age of the family’.[15]Numbers of people have questioned whether there was such a thing or whether it is an ideological form that served a certain period of society. Conclusion It has been claimed that life is more uncertain now than it was in the early 1950s. Certainly Britain has seen considerable changes in the last fifty years. The welfare state was presaged on notions of full employment which did not foresee the changes that would take place as the result of new technologies. Change does cause uncertainty but that does not mean that it is necessarily a bad thing. Harking back to the early 1950s as a sort of golden age is wrong. History shows that societies that do not change and are not prepared to go forward eventually die out, change may not always be easy and this can result in uncertainty, but worrying about it will not stop progress. Bibliography Block 1 (6) (3) Block 3 (3) (2) Block 1 (8) (4) Block 3(1) (2) Hutton 1999 cited in Block 3 (3) (2) Mercer 1990 cited in Block 1 (8) (4) Mackintosh and Mooney 2004 cited in Block 3 (1) (2) 1 Footnotes [1] Block 1 (6) (3) see page 153 [2] Block 3 (3) (2) see page 78 [3] Page 78 ibid [4] Cited on page 78 ibid [5] Block 3 (3) 2 page 78 [6]ibid [7] ibid [8] Cited in Block 1 (8) (4) page 130 [9] ibid [10] Ibid page 131 [11] ibid [12] Block 3(1) (2) page 46 [13] ibid [14] ibid [15] Ibid page 47

Law Enforcement And The Law Enforcement Agencies Of The United States International Law Essay

Law Enforcement And The Law Enforcement Agencies Of The United States International Law Essay Law enforcement has two major objectives. First, law enforcement officials seek to prevent occurrence of unlawful acts which in some way are detrimental to the citizens. The second objective is ensuring that people who are suspects of crimes are investigated and tried in a way that falls in line with the predetermined law. Law enforcement officials are also supposed to hand over a retribution which is considered equitable for the crime committed. Law enforcement force of United States is one amongst the three components of criminal justice system. It lies along with judiciary and correction arms of law. These forces operate independently of the other. In addition, judiciary has more powers over the two because it is vetted with power of making legal determinations in regard to the conducts of the two. In addition to upholding and enforcing law and order, policing has the credibility to conduct an investigation of suspected criminals and referring investigations to the courts. In addition, law enforcement forces at different levels of governance and unlike agencies are commonly responsible for deterring criminal activities and preventing successful progressing crimes. In addition they are also charged with other responsibilities such as; providing quick responses to emergencies and other incidences that pose a threat to public safety, protecting public facilities, government and senior officials, public infrastructure and maintenance of public order in public ceremonies. However, police force is the major law enforcement agency in a country. Historically in the United States of America, the force was started in 1626 through foundation of New York Sheriffs Office in New York City. In 1635, another force was founded in Boston town. In Boston, it is said to have started as a night watch security group over criminal activities that were distressing to the public in the town. In 1835 the security group became a police department and after the success of these security forces a modern police department was founded in New York City in 1845. Earlier to this time police forces were not respected by the public because of corruption. As time went by, police forces increased to all other states in the country. Later on in early 20th century, police forces were provided with important facilities such as police cars, radio calls and other police facilities were introduced into the force to enhance their performance (Neocleous, 2004). In the same period, centralization of policing law enforcement officers was made. This was made through an idea from August Vollmer who by then was a police chief in Berkeley, California. He was a military officer before joining the force and also an official in criminal justice in Europe. It this earlier experience that is thought to have made him come up with the idea. This improved the policing monitoring and control in the states. In addition, he spearheaded establishment of centralized police recording system from all over the states that led to efficient organization of criminal investigation activities. Additionally, he is said to have innovated a lie detector in the police force that helped in investigating suspected criminals of law. Later on police commanders felt the need to train their police officers after recruitment so as to improve performance and this led to establishment of police training institutes. In 1960s, American law enforcement was improved by additional shifts and agencies at a time when government focused more on community issues. This was due to arouse of racial apprehension and urban conflict in the midst of the Americans. The law enforcement was forced to increase its diversity by hiring more officials so as to containment the situation. In 1990s, community policing agency was introduced. This agency was introduced in a belief that community relations would help to recognize suspects and call the attention to problems facing communities. In the United States of America, policing law enforcement is done by various types of agencies and at various levels. There are mainly three types of law enforcement officers; local, state and federal. They have various jurisdictions, rules and requirements. They function independently of the other but in some cases they are forced to cooperate. Each state of the United States of America has its own constituted rules and nomenclature for agencies. Their powers, responsibilities vary from state to state except for the federal force. Federal police have been empowered to uphold and enforce law at the federal level it is the most powerful law enforcement agency operating within the country. In one way or the other they also maintain law and public order at state and local level as well. They are charged with the mandate by various parts of United States Code, to only carrying out investigations which are explicitly under the power of federal government. Passage of USA Patriot act in 2001, broadened the investigative powers of federal police. The act led to the formation of a new permanent police force called United States Secret Service Uniformed Division. The force is subject to supervision of secretary of Homeland Security. It is empowered to make arrests without warrant for offences which are against the law but the said offence must be committed in their presence or for felony recognized under the law of the United States of America. Federal police department have numerous sub-divisions that have different responsibilities. These include the U.S Drug Enforcement Administration (DEA), bureau of Alcohol, Tobacco, Firearms and Explosives (ATF), U.S Secret Service, Immigration and Customs Enforcement, Department of Homeland Security, U.S Marshals Service, State Department of Diplomatic Security, Customs and Border Protection, and Federal Bureau of Investigation (FBI). The United States Drug Enforcement Administration is a federal police force agency which lies under United States Department of Justice. The force was established in 1973 a result of Reorganization Plan which was signed by President Nixon in 1973. The plan proposed formation of a federal agency which would enforce and uphold drug laws and coordinate governmentà ¢Ã¢â€š ¬Ã¢â€ž ¢s drug containment activities. As a result federal offices which included Bureau of Narcotics and Dangerous Drugs, Office of Drug Abuse Law Enforcement among others merged and formed the force. Since its formation, its head offices were located in Washington DC but later it was relocated to Arlington, Virginia and other offices have since been located in various cities within the country. The force is headed by Administrator of Drug Enforcement who is an appointee of the president and has to be vetted by the u. senate. The administrator is required to report to the Attorney General through the office of Deputy Attorney General. Drug Abuse Law Enforcement recruits competitive personnel who then are taken through a rigorous training for 16 weeks which include firearms proficiency, and deadly force decisions tasks. For a trainee to graduate, a trainee must acquire 80 percent on training examinations. This ensures that only qualified personnel are in the force. The force does not employ candidates with history of drugs use. The force is charged with control of drug use and smuggling within the country but it can pursue drug cases which federal government is involved in outside the country. In addition, the bureau of Alcohol, Tobacco, Firearms and Explosives (ATF) is a law enforcement force which falls under United States Department of Justice. The force was part of United States Department of Treasury which was formed in 1886 which then was a Revenue Laboratory within the treasury. The force is charged with the responsibilities which include carrying out investigations and preventing illegal use, manufacture, possession of illegal fire arms and explosives, arson and bombing acts, and illegal transportation of alcohol and tobacco products. In addition, force carries out regulation through licensing sale, possession, and trafficking of firearms, ammunition among other sensitive commodities. During the wake of terrorist attack in 2001, President Bush signed Homeland Security Act into law. As a result of creation of Department of Homeland Security, the force was shifted from Department of Treasury to Department of Justice. In addition the force was charged with responsibilities of collecting federal tax revenue from tobacco and alcohol products and regulating functions related to protecting public against production of such goods. The bureau of Alcohol, Tobacco, Firearms and Explosives (ATF), is made up of different forces with each having respective responsibilities and acts under the command of a director. Special agents of the force are empowered to conduct their own criminal investigations, defend American citizens against domestic or international terrorism acts and act together with state and local law enforcement forces to reduce criminal acts at national level. The force has the greatest responsibility among all other federal police forces. The bureau of Alcohol, Tobacco, Firearms and Explosives (ATF) Special Agent hiring and training is highly competitive in comparison to other federal police forces. Hired trainees do their training at the Federal Law Enforcement Training Center which is situated in Glynco, Georgia. The rigorous training is completed after twenty seven weeks. The training program consist of pre-Basic training for one week, criminal investigation program for twelve weeks and Special Agent Basic Training Course for the rest period In addition, there is United States Secret Service which is a component of federal police that forms a part of the United States Department of Homeland Security. The force is divided into two groups whereby the sworn in officials are either in the Special Agents or in the Uniformed Division. In addition, the force has two major functions; first, treasury role whereby they cover prevention and investigation missions on cases such as counterfeiting of currency and treasury bonds notes, second, is preventive roles whereby the force is responsible of ensuring safety to former and current national leaders. Uniformed Division of the United States Secret Service is charged with the responsibility of providing security. This divisional force was established in 1922 as the White House Police Force, it was later integrated into secret service in 1930.the force currently carries out protective responsibilities through a network of security posts, bicycles, vehicles, foot and motorcycle mode of security patrols. The force is also required to offer support to Secret Serviceà ¢Ã¢â€š ¬Ã¢â€ž ¢s protection mission when need arises. Another sub-division of federal police is United States Immigration and Customs Enforcement (ICE). The force is under United States Department of Homeland Security. It charged with responsibility of identifying, and investigating cases related to national borders. Force is headed by an officer who is appointed at cabinet level by the president and confirmed by the Senate. The force was founded in 2002 following the 2001 attack. Headquarters of Immigration and Customs Enforcement (ICE) are located in Washington D.C. the force comprises of four sub-divisions with each having its own director. These sub-divisions serve American citizens by providing investigation, interdiction and security. The main objective of the force is to investigate and interdict cases that threaten security of the United States of America at national and international level. In addition, another crucial sub-division of the federal police is Department of Homeland Security. The force is under the cabinet of United States. It is primarily charged with the responsibility of offering protection services to the United States and responding to national disasters. It has a sub-division called Department of Defense which is charged with the responsibility of military missions abroad. The force has the largest number of officers compared to all the others. This force is headed by Secretary of Homeland Security who is assisted by Deputy Secretary. It was founded in 2001 as a response to the terrorist attack in September 2001. Its headquarters are located in Washington D.C. following its establishment many cabinet agencies merged their responsibilities into a single unit. It is also responsible to respond to any security threatening issue within the country regardless of the states boundaries (Brodeur, 1992). However, another important sub-division of federal police force is the United States Marshals Service. The force is the oldest federal police force. It lies under the Department of Justice at federal level. It is mandated to give protection to the Department of Justice. Their main work is to protect court officials, structures, prisoners and transporting prisoners and equipments of the department. It is also responsible for issuing arrest warrants and pursuing fugitives. Marshalsà ¢Ã¢â€š ¬Ã¢â€ž ¢ service is located in Arlington, Virginia. Force is under the authority of the Attorney General but headed by a Director. Director and State Marshals are appo9inted by the president of United States. In addition, the force is responsible for protecting witnesses and managing assets recovered from criminals. The force officials are allowed to maintain law and order even when they are off duty and wearing civilian clothing. Furthermore, there is another sub-division of the federal police called the United State Department of Diplomatic Security Agency. It is under the United States Department of State. The force has mandate of carrying out investigations around the globe. Risky threats to the security of United States are handled by this force. The force also offers personal protection to the United States Secretary of States and other dignitaries who visit the country. Local mandates of the force are carrying out investigations into visa and passport affairs. Internationally, they are responsible for protecting embassies, and carrying out law enforcement missions of the United States. The force has the toughest hiring process to a candidate compared with all other sub-divisions of federal police force. Qualified candidates go through a six months basic training program in Glynco, Georgia, thereafter joining Foreign Service Institute (FSI) which is situated in Arlington, Virginia. After training an agent is assigned to a domestic tasks intended for two years prior to captivating overseas assignments (Goldsmith, 2007). Another crucial sub-division of federal police is the United States Customs and Border Protection agency. The force lies under the United States Department of Homeland Security. The force is responsible for regulation and facilitation of international trade affairs which United States is involved. They also collect import duties and enforce regulations as stipulated by trade laws of United States. The main duty of the force is to prevent security threatening materials from entering the country through imported goods. Its headquarters are located in Washington, D.C (Deflem, 2004) Lastly, another sub-division of federal law enforcement force is the United States Federal Bureau of Investigation (FBI). It is in the United States Department of Justice. It is charged with the mandate of caring out investigation both locally and internationally. Headquarters of the agency are located in Washington D.C. The goal of the force is to protect and defend United States against attacks and foreign threats (Nadelmann, 1993). The United States Federal Bureau of Investigation (FBI) was established in 1908 as a Bureau of Investigation but its name later changed in 1935. Officials who carry out investigations are appointed by Attorney General. The force is provided with authority to use communication networks such as internet in carrying out investigations. It also has power to carry out specific investigations. The force is allowed to break into criminals residences when carrying out house search (Walker, 1977). Apart from federal police there is State Police force divisions in the United States. This is a police body which conducts law enforcement duties at state level. Each state has its own police force unique from the other since laws are different from one sate to the other. Their main duties are to carry out investigations at state level, patrol state highways and interstate highways as well. They offer personal protection to state senior officials such as the governor and visiting dignitaries. Additionally, state forces also have sub-divisions such as State Investigation Bureau, State Department of Investigations among others of forces does not matter what matters is the responsibilities of each agency (Ratcliffe.J, 2007). Additionally, there is another type of police force called county or local police force. The force exists at county level but they also have countrywide jurisdiction. The force has three sub-divisions: Full service division which enforces traditional law, patrol and carrying out investigations at county level, Limited service force which perform policing duties by contract when their is need, and Restricted service which performs justice related services at county level. Lastly, there is a law enforcement agency which performs its duties at municipality level. This force is called Municipal police. Municipal police are under the local government and found in large towns and cities all over the country. Their responsibilities vary from one town to the other. Their jurisdiction is to control car parking and collecting parking fees in towns they also monitor public service transport in the cities and ensuring no illegal trade is carried out within the town or city. In conclusion, there are many law enforcement agencies in the United States of America. The game of numbers has been played but in real sense without these forces the country will be venerable to attacks and threats from other countries around the world. A country needs security against all manners of criminal activities and to combat these threats a country must have effective law enforcement agencies. United States has many forces but each force has an important jurisdiction of ensuring our safety. The number of law enforcement forces does not matter, what matters is where each force is carrying out its jurisdiction as it is required by law.

Whose Fault Is It? :: Dialogue Conversation Essays

Whose Fault Is It? Whitney: Hey, Jessica, have a seat. You always seem to be looking for a place to hide. It must be tough with your dad on the television almost every night now. Cafeterias sure aren't private, and you do have to eat! Jessica: What a pain hiding from people sometimes! Still, dad's been in politics for awhile now, so I'm getting used to it. Brett! Lorrin! I'm over here. Brett: Hi, guys. Jessica, that was a good report you gave today in Environmental Studies, even though I think you're wrong, of course! Lorrin: You two never agree on anything! Jessica: Well, I have the facts to prove my point. Dad showed me some of his research. Industries and factories are directly at fault for pollution. It is a simple as that. Lorrin: Now, you two will drag me into this. I don't like it the way politicians push the blame off on those without the money or power to do anything about the destruction. We elect government representatives to fight for our rights and well being. Brett: Well, I simply don't see it that simply. We are all responsible for our environmental destruction. Whitney: Now that is simple. It seems to me that much of this environmental destruction issue is in our heads. Things seem fine to me. I don't see dead fish, breathe black air, or contract unexplainable illnesses, and neither do any of you that I know. Jessica: I think you would feel differently if you saw EPA test results on the air you do breathe. The EPA sets limits on the amount of toxins that various industries, cars, and other polluters are permitted to release into the air. Lorrin: Yes, but the EPA as a governmental agency only performs those texts once a year. Brett: The EPA is underfunded and understaffed. Not only that, but when it does shut down factories, in many cases, the people who become unemployed complain about the lack of work and the factory is usually reopened. Similarly, when factories are to be inspected, they are usually informed weeks before the inspections occur, allowing time for temporary arrangements to clean up their toxic emissions and making the tests invalid. Jessica: The EPA must give a company at least one day notice before an inspection.

Examine and compare the ways in which Pat Barker in Regeneration and Es

Examine and compare the ways in which Pat Barker in Regeneration and Wilfred Owen in his poetry explore the nature of life in the trenches. Pat Barker and Wilfred Owen are both successful writers in delivering an insight into trench life from the perspective of a soldier, although in different ways. Owen, being a soldier himself, has had first hand experience of trench life and describes the pity of war, in that war is a waste of young, innocent lives, and the bitterness of the soldiers towards the people who do not have to fight. Whereas Barker recreates trench life through the nightmares, hallucinations and memories of the soldiers. Despite the fact that Barker is a modern woman writer she still manages to write a realistic view of the effects of war on soldiers. We forget that she would have had to do extensive research to get her information so detailed, especially as she combines real characters such as Graves and Sassoon, with her fictional creations. There are several themes explored in the work of both writers, the force of nature and the dangers in the trenches, explored in "Exposure." The hatred and bitterness towards shirkers explored in "The Dead Beat." The torment and terrible conditions that the soldiers had to put up with, in "Dulce Et Decorum Est," and how the soldiers began to think that it would be easier to end their lives in war than to live through another day of horror, explored in "Aterre." The title "Exposure" says enough about the dangers in the trenches, the risk of death and exposure to the enemy and exposure the natural elements. Owen describes the intensity of the "merciless iced east winds" that cut through the soldiers like a knife. Creating a vicious imagery of trench c... ...his poem "Wild with All Regrets" Owen describes how "here in this coffin of a bed," his regret is that after so much time being trapped in the trenches with so much time to just sit and think, it is only now that he appreciates life and how important it is. The comparison with "Regeneration" is that Prior, Sassoon and the others are still trapped and still have hours to think of what it is they have and are missing by being locked up in Craiglockhart. The work of both Barker and Owen captures the realism of what these soldiers actually went through, without actually trying to sugarcoat it for the audience back at home. We are able to understand a little better why the soldiers got so close in war and why they hated the civilians so much. I can say that after reading "Regeneration" and Wilfred Owens work I will never think about war in the same way again.

Jon Benet Ramsey Case

Michael Pilkington 10/14/12 Ms. Chiolo Forensics JonBenet Ramsey Case Many people know about the JonBenet Ramsey case. This case had to do with when a young girl was killed and found in her own basement. In the JonBenet case there were problems with the investigation, different theories about the murder, and the media had an influence in the case. One problem with the JonBenet Ramsey case was that some evidence wasn’t collected.For example there was a flashlight found that could have been the murder weapon that wasn’t collected as evidence. Another problem was that some of the detectives ego got in the way of solving the case. For example Boulder, Colorado police denied help from the FBI, even though they have had no experience with murder cases that have national attention. One major problem was that the procedure that the police used for the case was improper. The police didn’t separate the parents even when they were both suspects. The media and the â€Å"co urt of public opinion† played a big role in the case.One way was that the media instantly blamed the parents for murdering JonBenet. The media had a couple of theories of how JonBenet was killed. One way was that JonBenet wet her bed and the mom got very mad and killed her. Another theory was that JonBenet’s brother killed her because she got a lot of attention from being in beauty pageants for girls, and he wanted more attention. The media trashed the Ramsey’s reputation by making people think that they were guilty. Since the media labeled the Ramseys guilty, people were close-minded to other ideas of what else could of actually happened.There was one theory though that was the most likely of being true. This theory was called the intruder theory. There were a couple of ways this was the most likely way JonBenet died. One piece of evidence that supports the intruder theory is that there was a unlocked basement window that had been recently opened and closed, and that an intruder could have gotten entry to the house from. Another piece of evidence was that there was DNA on JonBenet’s body that was male, and didn’t match another family member. Also there was a similar attack months later that was similar to the JonBenet Ramsey murder.There was a man who broke into a house (that is close by to the Ramsey house) and sexually assaulted a 14 year old girl. Upon reviewing how the investigation was done from the start it is apparent that the media and the Boulder Colorado police department did not help in solving the case. It is unfortunate that Mrs. Ramsey passed away and that the rest of the family has been unable to see justice done. I do believe in some of the other theories and hope that with the help of time and persistence with the Police and the FBI they will eventually solve the case.

Historical Perspective of Management Essay

Max Weber was a German sociologist that pioneered the term bureaucracy. Weber founded six major principles of bureaucracy Formal hierarchical structure, Management by rules, Organization by functional specialty, An â€Å"up-focused† or â€Å"in-focused† mission, Purposely impersonal and Employment based on technical qualifications. (Busting Bureaucracy. com) A formal hierarchical structure is the management pyramid that is designed to control the level below with organized planning and decision making. For example (chain of command). Then he developed management by rules such as policies and handbooks that are used by lower levels. Next is organization by functionality specialty this means that each individual will be placed in a position according to their specialty. These three steps of bureaucracy are still used today in every business known. Max Weber designed this pyramid because in the 1930’s the industrialism of our country was expanding and it was no order of command business was ran without consistency. And a change was needed to make things run smoothly. My advice to managing people today is to organize your business according to functional specialization. Your employees and managers according to their skills and expertise so that each job will be done to the best of that person or persons knowledge and capabilities. Use clear lines of hierarchical authority in doing so you will need to put together a clear set of policy and rules that underline the chain of demand in detail. Your managers will need to be trained accordingly with consist seminars and meeting so that they can be well trained and fully informed about their duties and the duties of their staff. Decision making should be based on the rules and guidelines developed to guarantee consistent and effective reflection of organization goals.