Sex and Gender Essay -- Anatomy Papers

Sex and Gender Arianna Stassinopoulos wrote in the 1973 book The Female Woman: It is vain to endeavor to fit ladies into a manly example of mentalities, aptitudes and capacities and appalling to constrain them to stifle their particularly female qualities and capacities by keeping up the falsification that there are no contrasts between the genders (Microsoft Bookshelf). In her announcement we see a social women's activist reaction to the prevailing liberal woman's rights of the 1970s. Liberal women's liberation de-underscored sexual orientation contrasts, asserting that ladies were the equivalents of men and this would be clear if just they were offered indistinguishable open doors from men with no uncommon benefits essential. Then again, social women's activists, for example, Stassinopoulos guaranteed that ladies' one of a kind point of view and gifts must be esteemed, deliberately underlining the contrasts among people. A third kind of women's liberation, post-innovation, is spoken to in Sexing the Body by Anne Fausto-Sterling. Post-present day woman's rights addresses the very causes of sex, sexuality, and bodies. As per post-innovation, the accentuation or de-accentuation of contrast by social and liberal women's activists is insignificant, on the grounds that the distinction itself and the classes contrast makes are social developments. Fausto-Sterling's post-innovation, in any case, portrays this social development in a special way; she endeavors to delineate the job of science in the development of sexual orientation, sex, and bodies. In doing so she examines three principle manners by which science helps in the social development of sex: first, new careful innovation permits specialists to truly bu ild genitalia; second, socially acknowledged inclinations influence the manner in which researchers configuration, do, and dissect ex... ...heories of performing sexual orientation to come to this meaningful conclusion, Fausto-Sterling can highlight concrete logical trials and clarify where they turn out badly. Furthermore, one can finish up from Fausto-Sterling's book that in addition to the fact that we do sex, we likewise do sex and bodies too. Works Cited Head servant, Judith. Performative acts and sexual orientation constitution: An exposition in phenomenology and women's activist hypothesis. 1998. Selection from K. Conboy, N. Medina and S. Stanbury, eds. Composing on the Body: Female Embodiment and Feminist Theory (401-17). NY: Columbia University Press, 1997. Fausto-Sterling, Anne. Sexing the Body: Gender Politics and the Construction of Sexuality. NY: Basic Books, 2000. Stassinopoulos, Arianna. The Natural Woman. Sexing the Body: Gender Politics and the Construction of Sexuality. Passage found under sexual orientation. Microsoft Bookshelf 2000. Cd ROM. 2000.

Reducing Disablement Adequate Appropriate â€Myassignmenthelp.Com

Question: Examine About The Reducing Disablement Adequate Appropriate? Answer: Introducation The current case depends on the procedural exercises of the Human Rights Review Tribunal (HRRT). The Human Rights Review Tribunal is a legal body working in the areas of New Zealand and securing the privileges of the people by deciding the rights all in all. The court can practice its control over the issues identified with Human rights Law and Health and Disability Commissioner Act 1994 (Perkins et al., 2015). It has been made under segment 50 of the Code of the court that Director of Proceedings can make an intrigue to the council if there are adequate grounds with respect to the supposed offense. It is likewise referenced under segment 51 that if the Director of Proceeding denied taking the charges, the wronged party can make an intrigue to the council legitimately (Squires Anderson, 2015). The court has certain forces that are wide in nature and it set up the utilization of human rights in the domain of New Zealand. The court decides the human rights matter dependent on generous issues and not on details (Larson, 2017). All the conclusions made by the court make suggestions on society. At whatever point, a charge made by the Healthcare and Disability Commissioner under any segment of the guideline, it is the obligation of the court to make prompt move with respect to the equivalent. In the current case, it hosts been seen that the abused gathering is a twenty years of age young person who was experienced range issue and certain scholarly incapacities. He required unique consideration and for a similar explanation his mom connected with Care Group Ltd to offer home assistance to help her kid (Krahn, Walker Correa-De-Araujo, 2015). Be that as it may, it has been referenced under the Health and Disability Act 1994 that it is the most extreme obligation of the medicinal services specialist to take sensible consideration with respect to the oppressed individual. In the event that there is any infringement happened with respect to the enthusiasm of an individual, the influenced individual may get certain chances to guarantee for harm from the wrongdoer. Nonetheless, it has been referenced under segment 51 of the Code of HRRT that an individual possibly can make a case if the Director of Proceedings denied making any move. Hence, an individual needs to approach before the Director of Proceedings first. Under the Health and Disabilities Act, the definition and the capacity of the Directors have been referenced. As indicated by area 15 of the Act, it has been expressed that its primary goal is to the executives the exercises adequately. they are dependable to the chief for all these effectiveness, yet with respect to the forces they are not capable to the official. In this manner, it tends to be expressed that the executives are appreciating legal situation under the Act. The capacity of the Director has been engraved under segment 49 of the Act that gives the Directors to choose issue with respect to disciplinary arrangements or procedure under the steady gaze of the council or court (Furrow et al., 2015). For this situation, it has been seen that the Directors of Proceeding had made a case before the court under area 50 of the Health and Disability Commissioners Act 1994. The current case pulls in specific arrangements structure the common and criminal law. It tends to be expressed that the help laborer had indicated reluctances towards the person in question. In both the common and criminal areas, the respondent had acted carelessly and he had disregard the guidelines referenced under the arrangements of the Health and Disability Commissioners Act 1994 (Humphrey Chiarella, 2015). The current case has been pulls in the arrangements with respect to the Tort Law of New Zealand. Under this Act, any abused individual may bring activity against the transgressor and guarantee for harms. It is the privilege of each resident to get certain advantages to lead life. In the event that there is a penetrate happened, the wronged individual may guarantee harm under the arrangement of Tort law. There are sure different arrangements referenced about the grounds or cures that the casualty may move toward with respect to any default made b y the medicinal services expert because of the course of their training. It has been expressed under the Right 4 (5) of the Code of Health and Disability Services Consumers Rights that it is the essential right of a patient to get great quality administrations. In wellbeing part trust is a fundamental component. It has been expressed under the pertinent arrangement of law that if the clinical specialist has done any careless demonstrations or any individual engaged with medicinal services practice, the casualty can record case before the shopper gathering. Nature of the careless demonstration in human services practice is medico-careless. In the current case, it has been seen that the person in question, who lost his life for the careless demonstration of the guardian, was twenty years of age. It is the sheer flightiness of the overseer who had demonstrated his recklessness, yet disregarded the standards of the Health and Disability Commissioners Act 1994. It has been expressed under area 49 (1) of the Act that an individual can't draw in with more than each patient in turn. For this situation, it has been seen that the supposed individual had taken care of two patients simultaneously. In this manner, carelessness has been seen for the benefit of the respondent (Dale St John, 2016). The Crimes Act 1961 administers the arrangement with respect to the crime of New Zealand. Certain arrangements of the criminal law will likewise be pertinent for this situation. It tends to be expressed that the guilty party for this situation had carelessly act and that activity end the life of the oppressed individual who used to be his patient. It is his obligation to take care to his patient and he neglected to do it. It has been expressed for the situation that the individual admitted his blame with respect to the infringement of the Health and Disability Commissioners Act 1994. The idea of the wrongdoing for this situation is inadvertent and accordingly, a common suit will be documented and follow the disciplinary procedures (Arnold, 2013). It is to be noticed that two things should be built up for this situation. The first is the weight of confirmation and the subsequent thing is the standard of evidence. Weight of verification intends to show the blame of an individual. If there should be an occurrence of the criminal cases, the arraignment need to set up the reality in regards to the commission of offense. Standard of evidence implies the degree of confirmation that are required for the equivalent. it portrays the level. Under the Human Rights Act 1993, it has been referenced especially under area 106 that it is the optional intensity of the council with respect to the accommodation of the confirmations. The assessment of witnesses, accommodation of the confirmations either narrative or proclamation could be asked by the council. It has been expressed under the Act that specific arrangements of the Evidence Act 2006 will be material here to confirm the announcement or the records. In New Zealand, there are sure arrangements with respect to the shopper right implemented. It has been referenced under the Consumer Guarantee Act of the nation that any individual who appreciates certain administrations will be treated as shopper. Purchaser administration can be given to the organizations or open bodies. It has been referenced under the Act that experts are incorporated inside the particulars of the customers. In the current case, it has been watched the mother of the expired had reached to one social insurance administration and they had named certain experts to get her out. One of such expert had penetrated his obligation by abusing the arrangements of the Health and Disability Act and the result of the break had ended the life of the person in question. It very well may be expressed here that the mother of the perished was the shopper for this situation and she had endured by the careless demonstration by the expert. It has been expressed under the Act that it is the privilege of the buyers to get appropriate help and the administration must be completed with care and abilities. Subsequently, it tends to be expressed that for this situation, this specific arrangements have not been followed up appropriately. It was the obligation of the guilty party to give sensible consideration to the patient and took care of them with unique aptitude. In any case, it has been seen that the guilty party had bolted the patient up and went to showcase for shopping. It is the sheer flightiness of the wrongdoer to catch up his obligations appropriately. It is additionally expressed under the Health and Disability Commissioner Act 1994 that the expert needs to make sensible moves to the patients and they ought not be locked in with more than each patient in turn. The guilty party has damaged this standard referenced under segment 45 (1) of the Act. It has likewise been seen that the case was just because controlled by the Directors of Proceedings. It has been expressed under segment 49 of the Act that in such disciplinary procedures moves can be made by the Director of Proceedings. Certain obligations of the councils are likewise referenced for this situation. It has been referenced under 54 (1) of the Act that if there is adequate ground to held that the litigant had penetrated the arrangements of the code, the Director can guarantee before the court under segment 50 of the Act. On the off chance that harm happened with respect to the break of obligation by the respondent and draws in the arrangement in regards to the area 57 of the Act, council has the ability to make fundamental move against the litigant. It has been referenced under the case that the respondent had made careless act and one of his patient kicked the bucket of that. In this manner, it tends to be expressed that harm has been happened for this situation and the litigant needed to confront certain discipline according to the desire of the council. Under the Code of Health and Disability Commissioners Act, it has been referenced that the court has the ability to convey solutions for the casualty according to segment 54 of the Act. Certain arrangements of the segment 50 of the Act will likewise be applied in such case. The court can grant cost against the charged or it can pass a request to drop the training declaration of the off

First Thing in the Morning Why I Wake at 330 A.M.

First Thing in the Morning Why I Wake at 330 A.M. I like to wake early, before the rest of the worldâ€"often as early as 3:30 a.m. I don’t wake to an alarm clock, however: I simply follow my body’s cues. I like to fall asleep by 9 p.m., but life happens, so sometimes I go to bed later. Some nights I sleep three hours, some nights nine: I wake when my body tells me it’s rested. As soon as I’m awake, no matter the time, I get out of bed and start my day. Getting out of bed: that’s the secret. No snooze button, no lying around, no tossing, no turningâ€"as soon as I wake, I’m up and moving. For the longest time I didn’t know why I enjoyed getting up so earlyâ€"my days just went better when I did; during my twelve years in corporate America, one of the few things in which I found solace was my early mornings spent in solitude. I discovered a few reasons I enjoy the morningâ€"while there is no routine, my pre-sunrise time typically involves three activities that fuel my productivity and add value to my life: Read. I love to read literary fiction. For me, fiction, unlike any other art form, demonstrates what it means to be human; thus, I read to better understand my life and the world around me. Write. Writing is my passion. I write  fiction to convey the feelings and emotions that can only be told through the lives and consciousness of characters within a narrative, and I write nonfiction  to add value to other peoples lives. Exercise. My health is important to me: everything I do depends on me staying healthy. Plus, exercising first thing in the morningâ€"even just 18 minutesâ€"gives me momentum and sets a positive tone. Whenever I do these activities in the morning, the rest of my day flows freely. Subscribe to The Minimalists via email.

Essay on The Need for More Comprehensive Training of...

In his article Lack of Skills Leads to Violence, James J. Fyfe states that with training...more comparable to that provided social workers, schoolteachers, psychologists and lawyers, police would become more adept at preventing violence. I believe this to be true, yet I think that many police departments confuse quantity with quality, and divert funding to the wrong places in an effort to better themselves. Training needs to be at the forefront of any reform. A police force that is educated and experienced, with knowledge of the community will be much more successful at preventing violence. Most would agree that departments need more funding. However, there are discrepancies regarding where to place these funds. Police†¦show more content†¦Lawyers and psychologists require even more schooling, a minimum of around eight years. Police officers end up being all of these things, and more. To obtain the real goal of law, and prevent crime, officers must have the trust and respect of the community they serve. Instead, policing has been defined as uneducated peoples work (Fyfe, 262). Many citizens feel that the people protecting them are not as smart as they are. This leads to disrespect, and a sense of superiority within the community. With disrespect comes uncooperation, something any department would be worlds better without. If officers were required to obtain more basic schooling, and focus on social issues and psychology more during training, they would be better equipped to take up the position of law enforcement in any community. Besides the obvious benefit of being more adept at dealing with citizens, there would be added bonuses in police departments requiring more strenuous schooling. With four years of general education, officers would inherently become acquainted with a wide range of topics that they might not otherwise be exposed to with the minimal curriculum now required. Foreign language, art, and psychology classes would be especially useful in exposing up and comers to the varied environments they might encounter in their careers. Most importantly, people in the community would have a new respect for theShow MoreRelatedK9 Police753 Words   |  4 PagesK-9 police officers work closely with their dogs to enforce laws and apprehend criminals. With relatively few positions available in the field, an assignment to the canine unit is highly coveted amongst law enforcement professionals. Duties A K-9 handler can use their dog to enforce public order while on patrol. A primary role for police dogs is pursuing and apprehending suspects that attempt to escape law enforcement officers. Dogs tend to be trained for one specialty skill such as identifyingRead MorePolice Professionalism And Police Officers Essay1376 Words   |  6 PagesIn the early 1900’s police professionalism was formed. Until then there was much corruption and police departments were unprofessional. Influenced by police departments in Europe, America underwent a progressive reform in their police departments. The first step towards police professionalism was to replace police boards with chiefs of police. During the progressive era, August Vollmer, Police Chief of Berkley, established a department code of ethics which included officers not accepting gratuitiesRead MorePolice Agencies Face A Threefold Challenge1645 Words   |  7 Pages Police agencies face a threefold challenge in meeting the demand for officers: Attrition is increasing, sources of new recruits might be decreasing, and the demand for their work is expanding. It is far more costly and time-consuming to recruit an officer than to retain one. Reducing retention problems can alleviate much of the need for recruiting (Wilson, 2010). The most fundamental human resource process in a law enforcement organization is the recruitment of a sufficient number of qualified applicantsRead MoreEssay on Police Brutality Violates Human Rights762 Words   |  4 Pagessubstantial increase in police brutality, it is one of the most common and serious violation of the human rights and it happens more often than we care to know in our communities, ranging from verbal to physical abuse in which usually an innocent person results injured as police officers lay their called justice upon the alleged criminals. Police officers are faced with a wide variety of threatening situations on the job every day, they go through an intensive training at the academy to prepareRead MoreImplementing The President s Task Force On 21st Century Policing Essay1749 Words   |  7 Pagesmany questions for the like hood of the police profession. The reputation of the police profession is that of the 6 pillars of policing in the modern world as outlined by the President’s Task Force on the 21st Century Policing, which sought to recommend steps forward. Under the banners of ‘Building Trust and Legitimacy’, ‘Policy and Oversight’, ‘Technology and Social Media’, ‘Community Policing and Crime Reduction’, ‘Officer Training and Education’, and ‘Officer Safety and Wellness’ – here are conciseRead MoreDisadvantages Of Using Body Cameras1739 Words   |  7 PagesDisadvantages One disadvantage regarding the use of Body cameras is not just the cost of the cameras and the data storage but also the infrastructure that needs to be maintained. As time goes on capacities will be exceeded, the networks will continue to degrade, and the supplementary equipment required to store the videos will continue to degrade or become obsolete. (1) In addition to this there is the cost of employing people to catalog and retrieve any video footage related to subpoenas, investigationsRead MoreRoles and Responsibilities of Public Policing vs. Private Security1652 Words   |  7 Pages6, 2012 Abstract This paper explores the similarities and differences of public police and private security throughout history. How the criminal justice system and public police and private security are linked to each other. The essential policies that have been developed and how these police have assisted in the cooperation between police and private security. Finally, the need for a comprehensive security plan will be discussed and the reasons why each plan requires operational linkageRead MorePolice Brutality Within The African American Community1265 Words   |  6 PagesAsad Bidiwala RHE 306 August 13, 2015 Police Brutality within the African-American Community The specific audience of my argumentation is the racially ignorant white populations that refuse to acknowledge the idea that police brutality towards the African-American race is evident amongst our society. The racially ignorant white population assumes that police brutality is used as a defense mechanism rather than an appeal to racism towards African-Americans. This hostile audience becomes uncomfortableRead MorePolice Policing History911 Words   |  4 Pagesslow progress towards regulating policing standards and recruitment but liberal regions of the nation, like New York and California, were paving the way for professional attitudes toward policing by enforcing more extensive and comprehensive police recruitment standards. Gourley emphasized the need for regulation and professionalism in policing by comparing law enforcement to other highly skilled careers: â€Å"the traditional professions such as medicine law and teaching, [where] there is a recognized bodyRead MoreThe United States Police Force1737 Words   |  7 PagesThe United States police force has become increasingly militarized over the last fifty years due to a reliance on the military for political and economic strength and in response to the introduction of serious domestic threats, such as drug and terrorism (Brown 658-659). This militarization has become a serious issue with many Americans over the last decade because of the injuries and deaths of citizens due to the use of excessive force and misconduct by police officers that have access to military

Social Repression in The Yellow Wallpaper - 1275 Words

Social Repression in The Yellow Wallpaper â€Å"The Yellow Wallpaper† is a symbolic tale of one woman’s struggle to break free from her mental prison. Charlotte Perkins Gilman shows the reader how quickly insanity takes hold when a person is taken out of context and completely isolated from the rest of the world. The narrator is a depressed woman who cannot handle being alone and retreats into her own delusions as opposed to accepting her reality. This mental prison is a symbol for the actual repression of women’s rights in society and we see the consequences when a woman tries to free herself from this social slavery. The story unfolds as the nameless narrator’s condition is revealed. She is a common woman†¦show more content†¦He even becomes upset when she wishes to write, causing this story to be composed of writings she manages to do in secret. John places her in the attic of the mansion, like a dirty secret, in what she believes to be a former nursery. There is, however, strong evidence that the narrator is not the first mental patient to occupy the room - there are bars on the windows and gouges in the floor and walls; the bed is bolted down and has been gnawed on and the wallpaper has been torn off in patches. Confined to this room day after day, the narrator begins to study the wallpaper: . . . I determine for the thousandth time that I will follow that pointless pattern to some sort of conclusion. That â€Å"pointless pattern refers to the rigid pattern of complete subjugation to men that women of Gilmans day were expected to follow. A woman of that era was the property of her father until she married. She then became subject to her husband’s will with no legal rights and no authority to determine what was best for her. The narrator begins to see things in the pattern of the wallpaper: There is a recurrent spot where the pattern lolls like a broken neck and two bulbous eyes stare at you upside down. This is indicative of the fate of those foolhardyShow MoreRelatedThe Yellow Wallpaper By Charlotte Perkins Gilman999 Words   |  4 Pages â€Å"The Yellow Wallpaper† is a story of a woman s psychological breakdown, which is shown through an imaginative conversation with the wallpaper. The relationship between the female narrator and the wallpaper reveals the inner condition of the narrator and also symbolically shows how women are oppressed in society. The story, read through a feminist lens, reflects a woman s struggle against the patriarchal power structure. In the â€Å"The Yellow Wallpaper†, Charlotte Perkins Gilman uses the wallpaperRead MoreComparison and Contrast of the Yellow Wallpaper and the Rose for Emily1078 Words   |  5 PagesParis Claypool Eng 120 Essay 1 06/12/2010 A Rose for Emily and The Yellow Wallpaper â€Å"A Rose for Emily’’ By William Faulkner and â€Å"The Yellow Wallpaper by Charlotte Perkins Gilman,† are two short stories that both incorporate qualities of similarities and difference. Both of the short stories are about how and why these women changed for lunacy. These women are forced into solitude because of the fact that they are women. Emily’s fatherRead MoreThe Cult Of The Yellow Wallpaper By Charlotte Perkins Gilman1371 Words   |  6 PagesMichael Zhao K. Keogh AP Lit. Period 3 22 January 2015 The Cult of Domesticity â€Å"The Yellow Wallpaper,† by Charlotte Perkins Gilman, depicts a young woman’s gradual descent into insanity due to her entrapment, both mentally and physically, in the restrictive cult of domesticity. Through the narrator’s creeping spiral into madness, Gilman seeks to shed light upon the torturous and constraining societal conditions in which women are expected to live, that permeates throughout all aspects of their livesRead MoreCritical Analysis Of The Yellow Wallpaper1511 Words   |  7 Pagesaspects of the average American’s life and society which allows for the average American to relate and connect with the writing. Through realistic writing, writers were able to address controversial social issues of the time period. One of these writers was Charlotte Perkins Gilman. Her work, â€Å"The Yellow Wallpaper†, addresses the reality of gender status and roles and the treatment of psychological disorders during the nineteenth century. When exp licating her work through a psychological perspective, itRead MoreThe Yellow Wallpaper, By Katherine Perkins Gilman And Ms. Brill1206 Words   |  5 Pagesworld. Being isolated have a negative impact on society, but it will also have a negative impact on the person being isolated. The two short stories, â€Å"The Yellow Wallpaper† by Charlotte Perkins Gilman and â€Å"Ms. Brill† by Katherine Mansfield focuses on the way two women experience loneliness, isolation, and social expectation in their society. Social expectations may hold back women from achieving their fullest potential because they are obligated  to stand by a series of rules that may be counter-productiveRead MoreThe Yellow Wallpaper By Charlotte Perkins Gilman1472 Words   |  6 Pagesâ€Å"The Yellow Wallpaper,† written by Charlotte Perkins Gilman in 1892, is a great example of early works pertaining to feminism and the disease of insanity. Charlotte Gilman’s own struggles as a woman, m other, and wife shine through in this short story capturing the haunting realism of a mental breakdown.The main character, much like Gilman herself, slips into bouts of depression after the birth of her child and is prescribed a ‘rest cure’ to relieve the young woman of her suffering. Any use of theRead More`` The Yellow Wallpaper `` By Charlotte Perkins Gilman858 Words   |  4 Pagesâ€Å"John laughs at me, but one expects that in marriage.† Charlotte Perkins Gilman wrote, â€Å"John laughs at me, of course, but one expects that in marriage.† In her The Yellow Wallpaper men attempted to prevent women from achieving their intellectual and creative potential by making women be their subordinates. The dreadful wallpaper that Gilman came to hate in her story is a symbolic representation of her personal life were as she gets married her role is limited to that of a domestic servant as herRead MoreThe Yellow Wallpaper By Charlotte Perkins Gilman1205 Words   |  5 PagesCharlotte Perkins Gilman’s â€Å"The Yellow Wallpaper†, written in 1892, is a short story told from the perspective of a woman believed to be â€Å"crazy†. The narrator believes her craziness to be a form of sickness. However, the narrator’s husband, John, believes her to be suffering from a temporary nervous depression. As the narrator’s condition worsens, she begins to see a woman moving from behind the yellow wallpa per in their bedroom. The wallpaper captures the narrator’s attention and as a result drivesRead MoreThe Yellow Wallpaper Analysis Essay1268 Words   |  6 Pagesâ€Å"The Yellow Wallpaper† a short story about a mentally ill women,written by Charlotte Perkins Gilman at age 32, in 1892 is a story with a hidden meaning and many truths. Charlotte Perkins Gilman coincidentally also had a mental illness and developed cancer leading her to kill herself in the sixties. The story begins with Jane, the mentally ill woman who feels a bit distressed, and although both of the well respected men in her life are physicians she is put simply on a â€Å"rest cure†. This rest cureRead MoreThe Yellow Wallpaper As A Gothic Allegory2021 Words   |  9 PagesGillman’s Gothic Allegory: The Yellow Wallpaper â€Å"The Yellow Wallpaper† is about a healthy woman who is forced to have a â€Å"rest cure† by her husband, and finally be driven mad and crazy. â€Å"The Yellow Wallpaper† seethes with ghostly encounters with one’s Other self. Because the narrator is refused any self-expression while entrapped in a room of an ancestral mansion, she studies the wallpaper as a means of understanding its artistic pattern. The more she studies it, the more the paper takes on the qualities

Prisoners of war comparison Free Essays

A prisoner of war can be defined as somebody who is captured or imprisoned by the enemy during an act of war. Anybody can be a prisoner of war, even an eight year old civilian who is simply caught in the crossfire. Both â€Å"Augmentation Boy†, a novel written by Anna Pepper, and â€Å"The Boy in the Striped Pajamas†, a film directed by Mark Herman, revolve around two key issues relating to the main theme of Prisoners of War. We will write a custom essay sample on Prisoners of war comparison or any similar topic only for you Order Now The Issues are Innocence of Children and Discrimination. All of the three main characters (Khalid’s, Bruno and Samuel) are affected by the war, some more than there, and two of which lose their lives due to It. The Issue of Discrimination Is an ongoing problem In today’s society. It Is explored In both texts through the unjust treatment of the characters due to their race, gender, religion or other characteristics. Delimitation Is shown against prisoners, regardless where or why they are currently being held captive. This has been thoroughly explored in both ‘The Boy In the striped Pajamas’ and ‘Augmentation Boy. In the novel, Khalid’s is asked what other international cities he was planning on bombing? (P. G. 01 ) It shows how the protagonist was accused of being a terrorist due to his middle-eastern origin. Even though he is innocent, his captors do not believe him because of his physical appearance. This issue has also been explored in The Boy in the Striped Pajamas’. A prime example of this is the comparison between Bruno and Samuel, the first time they meet. There is an eye-level long shot of Bruno with lush forest as a backdrop. In contrast, there is a high angle, medium length shot of Samuel sitting in the dirt with the barbed wire fence obscuring his face. This is significant in that Bruno is portrayed as the dominant and well to do character with Samuel as the poor Jew. Although both Samuel and Khalid’s are discriminated against, it is not for the same reason for both of the boys. Presumptions are made about Samuel because of his Jewish faith and Khalid’s is falsely accused of crimes he did not commit because of his Arabic background. It is a stereotypical view of races and their abilities to commit crimes. A second issue which is prominent in both texts is Innocence of Children. It is shown In the novel on pages 195 and 196 â€Å"Imagine playing spin the bottle mixed with Images of small children being blown up. This quote Is representative of the fact that Khalid’s finds it difficult to remember things about his past without having them disrupted by graphic visions due to the penitentiary that Is Augmentation Bay. The true effects of the unjust and Inhuman treatment of Khalid’s were not shown when he was being tortured, but more so later on In the form of nightmares and Invasions of his memories. The small children bei ng blown up were used by the author to show hat the child Inside Khalid’s has also been ‘blown up’ and he Is forced to mature and adapt to survive, losing his childhood Innocence along the way. In The boy In the Striped Pajamas’, Samuel also loses his Innocence, as being In the camp and treated as an adult forces him to grow up and do whatever he can to survive Just Like Khalid’s into the gas chamber for a shower. Both young boys believed that it was actually a shower, Bruno more than Samuel, but the men all knew the truth. Bruno in innocent his whole life, right up until he dies. A prime example of this issue in the text is after Bruno sneaks in to the Jewish camp and thinks that they are being put undercover to wait for the rain to stop. There is a slightly high angle medium shot when this is stated by Bruno, who then receives a surprised look from Samuel. Consequently, it can be seen that both The Boy in the Striped Pajamas and Augmentation Bay have a direct correlation to both issues of Discrimination and Innocence of Children. The study of both texts conveyed similar key themes to the audience, in a similar manner. Although two different types of texts, the novel and elm use emotive language and camera angles to assist in getting across their message. The purpose of both texts was to educate the reader of the horrific treatment that children were and are forced to endure in their respective prisons as a prisoner of war. Prisoners of war can be innocents. Regardless of intent, civilians (including children) often are the unwitting casualties simply because they are in the wrong place at the wrong time. During war time, soldiers follow orders. When under threat or fear of threat, authorities take drastic action. Even if an innocent is caught in the crossfire. How to cite Prisoners of war comparison, Essays

Podkayne of Mars Review Essay Example

Podkayne of Mars Review Paper Essay on Podkayne of Mars If I publish a review, I do it is usually for the purpose of saving people time. If the book is good, while on the cost of the search of gold in the garbage heap (which is now on the shelves of bookstores in bulk) if a book is bad (if bad books exist;?) is the fact that people can do to think: is it worth it to read it? Opening a file with Martian, I kept in mind the expectation something like that . TA-TO-GO !!! We will write a custom essay sample on Podkayne of Mars Review specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Podkayne of Mars Review specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Podkayne of Mars Review specifically for you FOR ONLY $16.38 $13.9/page Hire Writer And so. . Full of disappointments I am familiar with Heinlein in 14 years, and started with a rather complex product Citizen of the Galaxy. From Martian I waited for about the same experiences sometimes philosophical, somewhere wise, some adventure . Abstract book very concise. But in practice, the mysterious and sinister events on board the huge tourist kosmolaynera it is the last 5-6 pages out of 80 (I read in the electronic version) The diary entries of a girl who, along with his brother and uncle sent to travel. . On Mars, Venus and the Moon through the Earth. On the way, dreaming of how she would be the female astronaut, heroic and brave. The beginning of the book I was intrigued. Myl of frozen children, on the front page worthy to read the beginning. It may be worth reading even isolation, but to me it seemed quite mysterious and generally fresh. Middle, you can simply delete. Especially when they arrived on Mars, and walked-walked through the casino there. At this point, I would continue to read did not just nothing else was handy And so I read to the end and now I understand that if then dropped -. Nothing would be lost I would like additional, minor plot strands, more vivid spectrum of emotions Conclusion: The poor can be even Heinlein. Sad.

French Past Imperative - Impératif passé

French Past Imperative - Impà ©ratif passà © The French past imperative is very rare  because its usage is restricted to a single situation: it gives a command for something that must be done before a certain time.  Ã‚  Ã‚  Aie à ©crit ce rapport demain.  Ã‚  Ã‚  Have this report written by tomorrow.If you obey the instructions in the above example, when tomorrow comes the report will already be written, so the writing of it will be in the past, ergo, the past imperative. If you use the regular imperative, Écris ce rapport demain, the report wont yet be written when tomorrow rolls around: in accordance with the command, you will be writing it tomorrow. On the other hand, the careful use of a preposition can make all the difference - you could just say Écris ce rapport avant demain and avoid the past imperative altogether - probably another reason that it is so rare.  Ã‚  Ã‚  Soyez partis midi.  Ã‚  Ã‚  Leave / Be gone by noon.  Ã‚  Ã‚  Ayons fini les devoirs 7h00.  Ã‚  Ã‚  Lets have our homework done by 7:00.The past imperative is kind of similar in nuance to the past infinitive, except that it indicates a command rather than a statement of fact. Because the past imperative is so rare, theres really no need to learn how to use it, but you should be able to recognize it. How to Conjugate the Past Imperative The past imperative is a  compound conjugation, which means it has two parts: imperative  of the  auxiliary verb  (either  avoir  or  Ãƒ ªtre)past participle  of the main verb Note:  Like all French compound conjugations, the past imperative may be subject to  grammatical  agreement: When the auxiliary verb is  Ãƒ ªtre, the past participle must agree with the subjectWhen the auxiliary verb is  avoir, the past participle may have to agree with its direct object As with the present imperative, the past imperative has conjugations for only three grammatical persons:  tu,  nous, and  vous. Pronoun parler choisir avoir tre (tu) aie parl aie choisi aie eu aie t (nous) ayons parl ayons choisi ayons eu ayons t (vous) ayez parl ayez choisi ayez eu ayez t Pronoun sortir descendre aller venir (tu) sois sorti(e) sois descendu(e) sois all(e) sois venu(e) (nous) soyons sorti(e)s soyons descendu(e)s soyons all(e)s soyons venu(e)s (vous) soyez sorti(e)(s) soyez descendu(e)(s) soyez all(e)(s) soyez venu(e)(s)

Reasons You Can Be Denied a Firearm Transfer

Reasons You Can Be Denied a Firearm Transfer Since the passage of the Brady Handgun Violence Prevention Act of 1993, anyone who purchases a firearm in the United States must submit to a background check to determine if they are eligible to buy and possess a gun. Licensed gun dealers must check each person who tries to buy a firearm through the FBIs National Instant Criminal Background Check System (NICS). When a prospective buyer wants to purchase a firearm, they must first provide the dealer with photo identification and a completed Firearms Transaction Record, or Form 4473. If the buyer answers yes to any of the questions on Form 4473, the dealer is required to deny the sale. It is a felony,  punishable by up to five years in prison, to lie when completing the form. If the buyer qualifies, the dealer will then request a NICS check. The NICS has three business days to either approve or deny the sale. If the three days pass without a NICS determination, then the dealer can process the sale of the firearm (depending on local laws) or wait until the NICS responds. On average, only about one percent of firearms transfers are denied by the NICS system, mainly because most convicted criminals already know they are not eligible to own a gun. Prohibitive Criteria for Firearm Transfers Under federal law, there are specific reasons that a firearm transfer can be denied. If you have had a firearm transfer denied, it is because you or someone else with a similar name or descriptive features has ever been: Convicted of a felonyConvicted in any court of a crime which is  punishable by a term of more than one year or a misdemeanor punishable by more than two years. This is the number one reason why requests for firearm transfers are denied.Indicted for a crime punishable by more than one yearA fugitive from justiceA user of illegal drugs or an addictInvoluntarily committed to a mental institutionAn illegal alienDishonorably discharged from the armed forcesRenounced your U.S. citizenshipSubject to a restraining order for threatening a family memberConvicted of domestic violenceUnder an  indictment, but not convicted, of a crime carrying a possible year-long prison sentence State Prohibitions The NCIS can also deny a firearm transfer based on any applicable state laws. For example, if your state has a law prohibiting the possession of a specific type of firearm, the NICS can deny your transfer even though possession of that firearm is not prohibited by federal law. The Brady Law was designed to make sure that only law-abiding citizens can purchase and own firearms, but critics claim that the law only created a huge black-market demand for illegal guns sales to criminals. NCIS Accuracy In September 2016 the Department of Justices Office of the Inspector General performed an audit to check the FBIs quality control of NICS transactions. They selected 447 denied transactions and found that only one transaction was incorrectly denied, which resulted in a 99.8 percent accuracy rate. Next, the auditors looked at records that the FBI had denied the transaction within three business days. Out of 306 records chosen randomly, 241 were processed by the FBI appropriately. However, six of the transactions were denied internally by the FBI, but the denial was not communicated to the dealers from one day to more than seven months after the denial. Auditors also found 59 transactions which the FBI approved, but should have denied. The FBI’s quality control checks caught and corrected 57 of these errors as a part of its internal controls. Appealing a Firearm Transfer Denial If you try to purchase a gun and you  receive a firearms transfer denial during the background check, you  can appeal that denial if you do not meet any of the above criteria and you believe a mistake has been made. Approximately, one percent of firearms transfers are denied and many times it because of mistaken identity or incorrect records at NICS. Therefore, many firearms transfer denial appeals are successful. Source U.S. Department of Justice, Federal Bureau of Investigation, Criminal Justice Information Services Division. Guide for Appealing a Firearm Transfer Denial.

Microtubules Essay Example | Topics and Well Written Essays - 1750 words

Microtubules - Essay Example Microtubules are polymers that have elongated tube-like monomer chains. These chains are helical like. ÃŽ ±-ÃŽ ²tubulin subunits make up the helical tube that has 13 protofilaments that are aligned in a parallel way. The subunits enable the tube-like monomers to link with each other using vertical and lateral bonds. The ÃŽ ±-tubulin domain bind to the ÃŽ ²-tubulin domain forming these bonds. Hence, the mechanical strength of the microtubules is enhanced. The Microtubule Organizing Centre mediates the nucleation of the microtubules. It comprises a ring complex of ÃŽ ³-TURC and ÃŽ ³-tubulin (Atkinson, 2014, 5870). The specific ring complex serve as the template of the 13 subunits of the microtubules. Microtubules grow from the minus to the positive side. The minus side is located at the centrosome. The growth occurs towards the outer region to the cortex. The overall characteristic of the microtubules is the propensity for dynamic instability. Thus, the microtubules can shrink and grow randomly. The characteristic is associated with loss of the â€Å"GTC-cap. The loss is produced as new subunits are added. There is an ATP unit that is located in the ÃŽ ²-tubulin part of the microtubules. The ATP unit goes through hydrolisation as the filament grows (Alieva, 2014, 670). There is a disadvantage to this growth. If the hydrolisation is more rapid than the rate of the addition of monomers, it compromises the microtubule. There is a GDP bound type of the ÃŽ ²-tubulin that has a higher dissociation energy in comparison to the one that is bound by the ATP. It makes it more energetic for the microtubule de-polymerization. Hydrolisation enables the formation of ADP. It raises the likelihood of the microtubules being spoilt. They can be spoilt through reduction in the length and de-polymerization. The speed of spoilage of the microtubules is influenced by factors like proteins that bind along their

Financial Reporting case study Coursework Example | Topics and Well Written Essays - 1500 words

Financial Reporting case study - Coursework Example accounting practices in different countries, the International Finance and Reporting Standards has established guiding principles to facilitate the convergence of the international accounting practices and to improve the quality of the information presented to different users. In the attempt to achieve the convergence in accounting practices, the IFRS has established the following principles: information relevance, information reliability (faithful presentation, neutrality, complete and free from material error and prudence), comparability (consistency and disclosure of accounting policies), understandability and materiality. In addition, the IFRS has also provided a standard definition and guides in recognition of various elements of the financial statements such as revenue recognition, definition of different assets and liabilities (ZüLch & Hendler 2011, pp. 12-18). In response to the needs and requirements of various bodies such as the FASB and the IFRS, and different stakeholders in the government and their agencies, customers, the investors, the employees, lenders, suppliers and other trade creditors and the public, it is necessary to create financial statements. The needs of the mentioned stakeholders are as follows: the investors, who provide capital to a company are concerned about the levels of risk and return on their investments. They need financial information to help them decide whether they should buy or sell shares of a particular company. They also need the information that enables them to assess the ability of the business to pay the cash dividend. The second category of people is employees. Employees need to know whether their employer is financially stable. They use this data to evaluate the employer’s ability to implement a fair remuneration package, provide retirement benefits and be able to offer employment chances (S audagaran, 2009, pp. 150-155). Lenders use financial information to access the ability of a company promptly to pay both

Accounting Theory And History Accounting Essay

Accounting Theory And History Accounting Essay Accounting has evolved since it was first developed and has continued to evolve. The aim of this essay is to explore and discuss why accounting, both financial and management has changed over the last millennium. In order to achieve this aim an in-depth approach will be taken into the origins of accounting, its purpose and need. This will mean examining history papers which are evidence-based but are intertwined with value judgement. Many alternative theoretical and practical explanations are offered in literature for the development of accounting over time. These course literatures will be evaluated and there theories will subsequently be accepted or rejected. In order to explore the question and because the definitions provided by accounting bodies are themselves are subject to change, it is crucial to first define accounting and its purpose. The purpose of accounting is to provide information based on relevant data that aids users in making economic decisions. Financial accounting is designed mainly to produce financial reports which provide information regarding the firms performance to external users such as Tax authorities, Investors, Customers and Creditors. Financial Accounting is highly regulated in order to ensure they have certain characteristics. These characteristics enhance the usefulness of the financial reports to users. These characteristics are relevance, comparability, timeliness, fairness and objectivity. Management accounting is used to prepare accounts and reports that provide accurate and up to date information that allows management to make decisions. Accounting developed as people needed a method of recording their assets and property. If property was recorded and accounted for, it would be easy to prove legal ownership. Accountancy has been around for thousands of years. Professor L. Plunkett of the College of Charleston calls accounting the oldest profession In this millennium there have been countless changes and developments in accounting. From more primitive methods of simple accounting for property and assets, in order to record for evidence of legal ownership to a complex regulated form. Management Accounting British Entrepreneurs and Pre-Industrial Revolution Evidence of Cost Management a paper by Richard K. Fleischman and Lee D. Parker examines the use and developments of cost accounting in 1760 to 1850. The four main areas looked at in cost management will be: cost control techniques, accounting for overhead, costing for routine and special decision making, and standard costing. These firms used cost data to control raw material input materials. The iron firms broke down costs using raw material controls, whilst taking into account the differential costs of mining and smelting. Textile firms were concerned about the profitable raw mixtures and the cost of raw materials input. Marshall textile firm employ the practise of using performance cards, which is an effective method and is still used by firms today. Performance cards are used daily to monitor and control expenses.. These management accounting practises benefited the business greatly. It allowed marshal to be cost effective and efficient by minimising costs. Gregs was another textile firm which kept wage and expense books to calculate control costs. This helps to identify trends, weaknesses and areas for improvement. For example they experienced losses in 1829 and where able to identify and attribute these to heightened production costs and outdated machinery. The textile and iron firms were in a highly competitive market, and so dependent on a market-driven pricing structure. This gradually changed as with firms using product costing to aid in determining the optimum level of output. Boulton Watt and Wedgewood were able to calculate overheads such as factory costs, fixed costs and selling expense. This enabled them to factor these costs into their selling prices. Industrial Revolution entrepreneurs employed cost analysis to support vertical integration and product line decisions (Fleischman 1990, P367) Decisions such as capital equipment purchases and mineral field leases where taken after careful consideration of costing of alternatives. This enabled them to justify and make potentially better decisions as the quality of information on which to base the decision on was better. The use of standard costing was associated with an awareness of the cost saving available from appropriate inventory control procedures. (Richard K. Fleischman et la 1990) Standard costing saved the time of actually having to accumulate actual inventory costs. This is beneficial for firms as they can create standard costs, which allow the business to: identify and eliminate obsolete items, budget and compare with actual costs, estimate a price more easily than calculating a price based on actual cost, create forecasts for production. An Archivist responds to the New Accounting History: The Case of the U.S. Mens Clothing Industry is a paper by Thomas Tyson that uses factual evidence on the history of accounting to examine the changes. It focuses mainly on the mens clothing industry. Miller and OLeary (1987) implied that the principle of standard costs made it possible to attach to every individual within the firm norms and standards of behaviourà ¢Ã¢â€š ¬Ã‚ ¦ Standard costing and budgeting made possible a pinpointing of responsibility for preventable inefficiencies at the level of the very individual from whom they derived this is true to an extent and can be seen in the British Railways Industrys costing system. BRM failed to budget or use standard costing till they were forced to do so as a result of declining profits. This fail mean preventable inefficiencies were not prevented. Hopper and Armstrong state the reason for these changes to management accounting being due to the direct result of firms struggling. Accounting controls were not a consequence of economic or technological imperatives, but rather were rooted in struggles as firms attempted to control labour processes in various epochs of capitalistic development. (HA 1991, P. 405) Along with changes in accounting, there came changes in innovations in management. Scientific management sought to establish itself a right to interfere in peoples lives. This right was eventually to be taken over by an army of techniques of social and economic life of the enterpriseà ¢Ã¢â€š ¬Ã‚ ¦ the project of scientific management helped to render apparent and remediable the waste lying deep within the every move of the worker. (Tyson. T, an archivists response to new accounting history) it is generally considered that Tysons paper is flawed. Cost accounting in the shipbuilding, engineering and metals industries of the West of Scotland, The Workshops of the Empire, C1900-1960 is a paper by A.I.M. Fleming, S. Mckinstry and K. Wallace. The paper examines the nature and developments of costing systems employed in the shipbuilding, engineering and metals industries of the West of Scotland between the years c1900-1960. These developments can be seen as a progression from the cost management practises employed in textile and iron works examined in the previous paper, adapted to different industries. There were developments necessitated by the fact that most work was contract-based or job based and so required a different method of cost accounting. Standard costing and budgetary control were rejected as a result of scepticism over the relevance of Taylorism and scientific management to the areas industries. As many of the jobs and contracts were unique, this may not have been a bad thing. The ship building industry split the ships costs into three main components, Hull, Boilers and Engine. Each had a separate cost-book which recorded direct wages and materials. This system allowed a comparison between the estimated direct costs and actual direct costs. A detailed wage analysis book was kept, separating wage cost for the three main components (hull, engine and boiler). The wage bill for each component was also split into separate categories e.g. direct workers, class of workman, piece work-based etc. This allowed them to maximise efficiency in terms of labour costs as staff and materials were already supervised. This also reduced the risk of theft. There therefore existed a system that enabled the tracking of costs versus estimate at prime cost level on a progressive basis as contracts proceeded. (K.Wallace Parker 2000, P363) The British Railway Industry tended to sell in fixed price contracts. The Cost and Weight Book recorded the cost associated with each of the major component of the locomotive e.g. Boiler, firebox etc. This book had a strict template each major component was printed on the left and separate costs where printed at the top. This format allowed comparison between different contract cost and understandability. It also allowed for good estimation for future contract costs. This format has changed little in modern management accounting. A failure of the company was to not fully utilise this valuable information as they did not use budgeting, standard costing or marginal costing. Costs were not analysed by department or works. (K.wallace and Parker 2000) Not until the firm began to decline in 1960 did they introduce a form of simple budgeting. This failure to budget was a weakness that was eventually addressed but cost the firm potential cost saving efficiencies. The Industrial Revolution versus the Managerial Revolution: Distinguishing Difference in Accounting Practices a paper by Keith Hoskin and Richard Macve discusses the role of accounting as a producer of Modern Managerialism. The accounting practises of writing, examining and grading came to structure human activity for those who learned to learn under them, it is understandable how accounting could discover a new role in the business context. (Hoskin Macve, 1993, p 9) This statement indicates an evolving role of accounting in business and influencing the structuring of human activity. This theory was seen being employed at Springfield Armoury. The armoury generated a large quantities of accounting information costs were tracked, records of production were kept , full-cost estimates made for pricing decisions, including the application of charges for interest and depreciation. (Hoskin Macve, 1993, p 9) This was done in order to form a complete system of accountability. This was an im portant step along with the introduction of charges for interest and depreciation. This paper relates to economic rational theory which can be used to explain the developments in management accounting. People make choices based on their rational outlook, available information and past experiences. (Investopedia online, http://www.investopedia.com/terms/r/rationaltheoryofexpectations.asp#axzz1g2suXeki) As the result of highly competitive markets and rising labour costs reduced profits, firms developed cost management techniques, such as: cost control to control and break down the cost of individual materials used, accounting for overheads which allows firms to factor costs such as fixed and factory costs into the selling price and standard costing which allows budgeting and comparison with actual costs. An example of economic rational theory is the British Locomotive Company who learned from past experiences of losing cost saving for not using budgeting, standard costing or marginal costing and as a result they introduce a form of simple budgeting. Economic rational also drove the changes in monastic houses. Changes were introduced after rational outlook, weaknesses and past failings were identified were taken into account. Albion Motors and Monastic houses and Estates have also made changes based on their economic rational. These changes represent the evolution of management accounting over the last millennium. In the paper The Industrial Revolution versus the Managerial Revolution we see significant changes to management accounting because of a need to control labour and maximise labour efficiency. This is because of the abolition of slavery which means that employees must be paid. This means employees must maximise labour effectiveness and efficiency. This led to the managerial revolution. Springfield armoury used labour control to increase productivity and reduce costs. We see a development in cost management practises in the in British Entrepreneurs and Pre-Industrial Revolution Evidence of Cost Management paper. Fleischman states the lengthy period of decline of market prices that affected the iron industry firms from 1808 to 1830. The struggle to cope with falling market prices caused firms in the industry to undertake careful investigations of their iron-making costs (K.wallace and Parker 2000, P368) The decline motivated these developments in cost management. They were brought about by a need to adapt to other changes in the market and economy at the time. The practises in use at the time were inadequate and out-dated. The developments allowed them to better identify weaknesses, which had the effect of increasing production, efficiency, decreasing waste and helping set a better selling price. In Cost accounting in the shipbuilding, engineering and metals industries of the West of Scotland, the Workshops of the Empire, C1900-1960 we see further development of cost management system. The reason for these specific developments was that shipbuilding and railway jobs where contract based and so it would not be ideal to use standard costing. It was necessary to use another method of cost accounting. Financial Accounting The first paper that will be discussed is The development of financial management and control in monastic houses and estates in England c.1200-1540 by Alisdair Dobie. The changes focus mainly on the internal function of a monastery. These changes are necessitated by changing influences and pressures, economic and religious which arose from 1200 onwards. (Dobie, 2008 P.2) Monastic houses where not all the same, there were different orders. Each was governed by different sets of rules. New orders were formed when there were perceived weaknesses in established orders. These new orders introduced additional sets of rules. Each Benedictine house was to a large extent autonomous and responsible for its own affairs.(Dobie 2008, P3). This statement indicates a degree of accountability within the houses. As a result of failings due to Benedictine self-regulation, new orders emerged which lead to each house forming a subsidiary part of the whole order. This meant that each separate house was subject to inspection, regulation and control from the order as a whole. These inspections were a form of audit from the order on the house. Changes in management might vary from order to order and house to house, depending upon individual situations, relevance and needs. (Dobie, 2008 P2) Changes were introduced after weaknesses were identified, in order to continued impro vement and bring together all houses from the same orders to using the same set of rules. Financial management and control changes can be broken down into three categories: the safeguarding of the assets of the house; the exploitation of its resources; and, the efforts to ensure that all resources were used effectively and efficiently. Safeguarding the assets of the house meant physically securing and maintaining them against for example encroachment, diminution or alienation. (Dobie, 2008 P4) Exploitation of resources meant making full use of land and estate. This was a response to failing grain prices and rising labour costs. Efficiency and effectiveness referred to the efficiency and effective use of resources by the house. Other major developments during this time were the standardisation of accounts which allowed comparability and relevance, accounting was also taught at university from the fourteenth century onwards. A significant development in the early millennium is seen in renaissance Italy. There was a rise in trade and banking. A form of double-entry book keeping was already being used by banks to keep track of debtors and creditors. Luca Pacioli, the Perfect Accountant is a paper by Dr F G Volmer, University of Limburg, which discusses the life and works of Luca Pacioli. Paciolis work has had a great influence on accountancy. His publication Summa De Arithmetica was widely recognised as a giant leap forward for double-entry book keeping. Paciolis Summa was a conceptual framework of best accounting and business practices. Summa was written in Tuscan and Venetian dialects. Pacioli used these instead of Latin to allow the educated and non-educated to benefit equally from his work. Paciolis conceptual framework is very similar to the FASBs 1976 conceptual framework. the principles of systematicalness, consistency and reliability then emerge. Every item must be systematically and carefully recorded in the inventory with all countermarks, full names and in as much detail an as possibleà ¢Ã¢â€š ¬Ã‚ ¦ (Volmer P7) 200 years before Pacioli Italians traders began using Arabic numerals in order to keep track of profits instead of roman numerals. This was an important change. Arabic numerals were easier to understand and easier to use in an accounting format. This change is a step in the direction of modern day management accounting where English numbers which are similar to Arabic numerals are used for bookkeeping. Rouse and Rouse sum up Paciolis innovations under different headings: The use of alphabetical order as a means of arranging words and ideas This development of a new visually orientated layout created an easy to use and understand template for double entry. Paciolis fully-developed double-entry system, with bi-lateral layout and systematic cross-referencing of debit and credit, was a particular form of the new general textuality. This bi-lateral layout of the double-entry system is still in use to this day. It allows cross-referencing of credits and debits which is particularly useful for to banks. This partially answers the main question as to why management accounting has changed over the last millennium. Paciolis influential work resulted in necessary positive changes in accountancy. He introduced three books of record: the ledger, the memorandum and the journal. These required debit and credit transactions to be balance. Books that did not balance usually indicated an error. Dowlais Iron Company: Accounting Policies and Procedures for Profit Measurement and Reporting Purposes by J. R. Edwards and C. Baber is a paper that shows development in both financial and management accounting. DIC implemented a robust system of management accounting. Book-keepers were employed by DIC to maintain the books of accounting on a strict double entry basis (a double-entry system developed by Luca Pacioli). This was a family business, but the business was treated as a separate legal entity. This is common in modern businesses as it allows limited liability for the owners. This can also be seen when personal non-business transactions undertaken by owners were properly accounted for through the relevant partners current account. DIC adhered to three out of the four main fundamental concepts of accounting when preparing financial statement. These were prudence, going concern and consistency. Less emphasis was placed on the use of the accruals concept, especially in its application to the treatment of capital expenditure (Edwards and Baber 1979 P142) This is not unusual for businesses in the 1800s and was mainly due to a perceived conflict between the accruals and prudence concepts, with the prudence concept being considered more beneficial. This contrasts with a more balanced use of both concepts currently used today. The use of these concepts shows a development of financial accounting within the organisation. DICs system of capital accounting is said to have helped the firm successfully grow to an immense size. This was funded through internal finance. The reliance on internal finance led to problems during the 1850s. A succession of trading losses drained the reserve funds. This led to DIC reorganising the Works and turn to external finance. Profit returned to acceptable levels in the mid-1860s We see in the private ledgers that there were summary balance sheets till 1861 this suggested that there was information that the management was attempting to hide. From 1861 onwards the company accountant adopted the policy of adding the relevant narrative explaining each total. This policy is still in use today and shows further development in financial accounting at the time. Companies summarise and disclose significant and relevant information relating to the figures in accounts in the notes. This would have been done to enhance the understandibility, allowing for totals to be broken up and examined. The financial reporting practises of British municipal corporations 1835-1933: a study in accounting innovation by Hugh M Coombs and John Richard Edwards is a paper in which we see the government fulfilling the role of a regulatory body. Developments were mainly in response to growing central government concern with corruption, mismanagement and lack of accountability. (Combes Edwards, 1995 P2) This in short led to the introduction of the Municipal Corporations Act 1835. This act attempted to ensure proper regulation of municipal corporations. The borough treasures was obliged to: make true accounts of all transactions, make books available for inspection by the councillors, to prepare an account for the council as and when required, to submit accounts to auditors elected by the ratepayers, to sign and cause to be printed a full abstract of his accounts, and to make the accounts available for inspection by ratepayers. (H. M. Combes et la, 1995) This shows a tightening up of regulati on and an increase in accountability. It is a significant development in financial accounting. During this time we also see a move away from cash accounting to accruals. The accruals concept had previously been viewed with scepticism as seen in Dowlais Iron Company as it conflicted with the prudence concept. Cash-based accounting was at times restrictive and its disadvantages far out way its advantages. Accruals based accounting on the other hand: protects against negligence and irregularity by recording every step of a transaction, enables the statement of an entitys profit and loss and financial position; it records values; and it provides a stable and homogenous basis for statistics. (Combes Edwards, 1995 P2) The second development during this time was the use of the double accounting system of financial reporting. This system is able to combine the attributes of charge/discharge accounting with commercial accounting. (Combes Edwards, 1995 P3) It is a combination of stewardship orientation and profit calculation orientation. The advantage of this system is that it would prevent anyone from being misled into assuming a connection between expenditure appearing debited in the capital account and the actual value of works associated with that expenditure In the paper Engineering culture and accounting development at Albion Motors 1900- c.1970 by Sam McKinstry we see the relationship between Albion Motors accounting systems and its engineering-orientated culture. This paper shows changes in both financial and management accounting. Albion motors used a well-developed double entry system, a system no doubt derived from the work of Pacioli. Depreciation was also charged on machinery, by assessing there useful life. Depreciation ranged from between 10% and 33.3%. Albion motors also used one of the first firms to use full accruals accounting, which is a clear change as firms had previously preferred to us prudence. Full accounts were only produced every financial year, as was a full stocktaking. A plant register was kept and maintained by the engineering department. This allowed for accountability and reduced the chances of fraud in the depots. Albion motors employed a highly skilled but unqualified a company secretary and cashier, although this was not uncommon at the time when they became a public company they employed a chartered accountant. This is a significant development as the qualified accountants involvement reinforces the reputability of the companys financial accounts. It is now essential for the public company accounts to be produced by someone who is qualified to do so, as not to do so would lead investors to question their accuracy. The non-qualified employee responsible for all accounting from 1914 until 1950 was succeeded by a chartered accountant. This emphasizes the reputation and influence of the profession of accountancy. It is around 1950s that there is seen the emergence of the financial accountant. The need of the users of financial information is changing, the emergence of this new official role show that clearly. Investors confidence in financial reports is dependent on financial information having characteristics which are discussed in IAS 1. Financial information must be relevant, up to date, reliable and free from bias. The financial accountant is qualified to produce financial information that abides by these criteria. Christie Malrys own double entry by B.S. Johnson: An interpretation as foucauldian disclosures a paper by Sam McKinstry that examines the work of the novelist B.S. Johnson. This paper discusses the idea that accounting can be used to convey certain information to certain people. In this case the issue that the Double-entry system only favours specific interests in society and disadvantages others. (McKinstry 2006 P990) This directly disagrees with public interest theory which states that regulation is initially put in place to benefit society as a whole. (C. Deegan J Unerman 2006, P 65) This paper also takes into account and makes reference to the work of Luca Pacioli in double entry bookkeeping. Malry adapts the double entry system, converting situations in his life into monetary values and inputting these values as either debits or credits. This adaptation was particularly important in the context of British politics and Industrial relations at the time. these and other developmen ts recharged and remorilised capitalism and retooled social democratise ideology and its politics. (McIlorys and Campbells 1999, P 93). Collectively these developments in financial accounting over the last millennium have resulted in financial accounting as we know it today. These changes where brought about by a change in the needs of users of financial information and the identifying of weaknesses. We see many changes in the financial management of monastic houses and estates at the start of the millennium. The early Period of rapid growth in terms of new foundations was over, and the later Middle-ages witnessed the response of organisations in their age of maturity endeavouring to maintain their purpose and position.(Dobie, 2008, P 3) Monasteries changed in order to adapt and survive the economic and religions pressures. These changed allowed them to maintain their positions survive the times. We see the introduction of an audit function and the changing of regulation to deal with the identification of weakness. Other factors such as the Black Death epidemic which impacted on the economy as well as the population influenced developments at the time. Luca Pacioli developed the double-entry system used at the time by traders after identifying room for improvement this system is similar to the one used today. He also developed a conceptual framework of accounting best practises. Its influence can clearly be seen in todays IASB and FASB conceptual frameworks. In Dowlais Iron Company we see the implementing of a sophisticated financial reporting and management accounting system which complimented the financial accounting system. These systems allowed them to the size and success that they did. it is unlikely that any firm would have grown to the size and achieved the significance of DIC in the absence of a satisfactory system for recording both inflows and outflows of cash and other asset and movement of resources within the firm (Edwards and Baber 1979 P139) The Financial reporting practises of British municipal corporations in 1835-1933 show developments in the regulation, disclosure and controls in order to deal with corruption, mismanagement and lack of accountability in municipal corporations. Political factors triggered by the two major wars impacted on both financial and management accounting. This can be seen in Engineering culture and accounting development at Albion motors a paper by Sam Mckinstry. World War 2 led to the introduction of a War pension scheme, which is accounted for using IAS 19. We also see in 1950 the development of the role of the financial accountant. The role of the financial accountant is created mainly to provide credibility and reassurance to financial accounts. The financial accounting is qualified to produce accounts in accordance with regulations, to give a true and fair view of the firms finances in order to maintain investor confidence. This is a contribution factor in accounting being the reputable profession it is today. This is open to debate as it can be argued that this only gives the illusion of reputability. As seen in the collapse of Enron the financial reports approved by the financial accountants didnt give a true and fair view of the organisation. Possible theories into reasons for these changes are given in the demand for and supply of Accounting Theories: The Market for Excuses a paper by Ross L. Watts and Jerold L. Zimmerman. The paper discusses the question of why accounting theories are predominantly normative and why no general theory is generally accepted. It is generally concluded that accounting theory has had little substantive, direct impact on accounting practise or policy formation despite half a century of research (R. L. Watts 1979, P 1) the theory of political process is one theorises the idea that individuals with power in government will attempt to gain wealth through the influence and prescribe accounting procedures that are in their own best interests. There is also the idea that as individuals have different interests there will be a number of different accounting theories on a single issue. This prevents general agreement on accounting history.(R. L. Watts 1979, P 273) This theory can be proven by looking at the recent scandal involving MPs expenses. MPs influenced the regulations on expenses in their own favour, in an attempt to gain wealth. There was also the issue that these individual expense claims were not made public but were leaked. This shows that disclosure requirements were inadequate, as a result of the identification of this weakness regulations have been tightened up. Another example of this is Ex-Prime Minister Tony Blair having tax-payers pay for his security when he travels the worlds for his own financial gains. Blairs constitutional reform of the Human Rights Act 1998 when he was in power gives him this right. The demand for public interest-orientated accounting theories depends on the extent of the governments role in the economy. (R. L. Watts 1979, P 275) a clear example of this is the adjusting of interest rates in order to help economic growth. Another example of this is the financial reporting practises of British municipal corporations 1835-1933, where there was corruption, mismanagement and lack of accountability. The government gave the illusion of acting in the public interest but from further analysis it can be seen that this legislation was a response to public protest. We can see that there was a degree of self-interest involved. The motivation for all the developments of in financial accounting can be examined using Self-inte

Organizational Culture of Cisco Systems Inc. Essay

Cisco Systems, Inc. is a global company that embodies the many characteristics of a company that values its employees as much as its clients. Cisco listens to their employees and responds to their needs. Cisco Systems has long been recognized as being one of the top 25 best places to work in America because of how its high regard for its employees. Cisco’s Organizational AppealThe appeal of Cisco’s organizational culture is that it appreciates its employees. It offers flexibility that few other companies do. This is particularly appealing to me in that I have observed over the years that many companies forget that if an employee feels like a stakeholder in the business, then he or she will be far more willing to take the extra steps to walk the extra mile to perform to the highest of standards. An unhappy, disgruntled employee, on the other hand, will merely show up, do just enough to keep the boss off his or her back and call it a day. Cisco Systems offers a myriad of perks to its employees including but not limited to:1.Access to on-site childcare. 2.E-learning courses. 3.Formal and in-formal flexibility of work hours that allows for the integration of home and professional life in a comfortable, manageable way. 4.On-site Weight Watchers Programs. 5.Elder Care Assistance. These are but a few of the benefits that Cisco offers. When an employee feels like the company believes in and cares for them as a person, then they believe in that company too. I share the core value of employees coming first with Cisco. I believe that without employees to tote the barge and life the bale, the work will not be done. All too many companies forget that business is like an upside-down pyramid and that the employees are at the top of the pyramid no matter how management may try to think otherwise. The seven characteristics that Cisco Systems employees include stability where growth comes in a balanced manner, outcome orientation, innovation, team orientation, people orientation, organizational easygoingness and detail orientation. Each and every one of these characteristics must be present. They must be present in a manner that is balanced. Should any one of them characteristics become imbalanced, an organization will find itself in deep trouble. Cisco Systems has managed to find and maintain the delicate balance of all of these and their success is reflected in their continued growth and prosperity. However, if I had to narrow the field to just one, I would have to saw their orientation to the team concept, team organization, if you will, is their primary embodiment. Virtually all of their professional activities are organized around partners and teams. Cisco Systems possesses a very strong cultural appeal. This is evidenced by the undeniable fact that they are a leader in cultural diversity and technological advancement. They have earned the respect of their employees and their partners because of this organizational culture. This culture is ethical in nature because to treat employees fairly and as human beings, not just bodies that fill the seats in the cubicles is a matter of morality on the part of the employer. High business morals are consistent with high business ethics. It cannot be denied that Cisco Systems is a model for other organizations to emulate when the layers are peeled away. References: Gildorf, Jeanette W. â€Å"Organizational Vulture.† Business Guidelines. 2006. 18 Mar. 2008 . Stock, G. N. (2007). Organizational Culture. Internal Journal of Production Economics, 106(2), 368-392.

Ruthless Pa Essay Samples Strategies Exploited

Ruthless Pa Essay Samples Strategies Exploited Type of Pa Essay Samples 4 It is normally smart to list your house address on your cover letter. Inside this instance, how you organize the letter can fluctuate widely, based on what you're attempting to say and the story you've got to tell. A wonderful method of knowing what things to put in your cover letter is to read and analyse the work advert you're replying to. When you're writing cover letters to apply for jobs, it is a great concept to examine examples of cover letters that are related to the job which you are applying for. A Startling Fact about Pa Essay Samples Uncovered You have 45 minutes to make your essay. This kind of essay is made on the grounds of an interview performed by the author of the paper. Essays, generally, covers different topics. How to compose an interview essay. Pa Essay Samples - Is it a Scam? By the close of the statement, the reader ought to be able to find the world through your eyes. T he point is to wrap up any last thoughts about the PA's abilities which will help persuade the individual reviewing the applications. This provides the writer a direction about what to concentrate on. 5 Look past the obvious. If offers the possiblity to momentarily step in the limelight to tell admissions committees what you think they will need to understand about you. These are peoples having the excellent diplomas and lots of years of experience. You may want to steer clear of careers which are getting outdated. Ok, I Think I Understand Pa Essay Samples, Now Tell Me About Pa Essay Samples! Don't be scared to talk about your ideas as part of creative procedure and remember there's just one approach to reach the desired goals receiving papers which have been meticulously checked, reviewed and proofread. The most essential part of the personal statement is the impression of yourself that you're creating. This focus is going to be derailed if teachers have to devote preciou s time regulating clothing. Should you want, highlight the vital words and phrases in the stimulus to have the ability to look at it from time to time to make sure you adhere to the topic. The Pa Essay Samples Cover Up Instead, it may be a very good concept to emphasize your most impressive achievements. Share what you consider the topic. It might be an example from your life or a personal thought on a particular topic. Have a look at each question carefully and take a small time to work out the topic and what type of answer is going to be expected. The essay consists of specific specifics. It shows a significant degree of organization. The essays will provide you with a concept of what things to expect on the English placement test. Essays term papers dissertations and a whole lot more. What Needs to be Done About Pa Essay Samples That means you can remain certain that you find an individual in our essay writing service which could be trusted. She shares some insider h ints and secrets yes, they read the entire essay! In the event you're not certain how to compose a personal essay and struggle to start, we've got a terrific advice! Even though a personal essay might have quite a loose language, you still ought to avoid slang and cliches, which might produce the text much weaker. Pa Essay Samples and Pa Essay Samples - The Perfect Combination Length requirements can fluctuate, however, so be certain you're acquainted with the application requirements when you write. It may be the toughest job in the application approach. For instance, an application might would like you to talk about the reason you're applying to a specific program or company. If you have observed a role as a Personal Assistant which you would love to submit an application for then you will often come from a strong administrative background and be accustomed to working to Managers or Directors. In addition, the statement permits you to demonstrate the members that you hav e what is necessary to finish the program. It's also important to make sure you have all of the correct and total info. Take into consideration how you are going to highlight your own abilities and use the limited space available inside your cover letter to share the main information regarding your work history and accomplishments. Basically, the admissions folks wish to understand why their school is of specific interest to you. Students lead busy lives and frequently forget about an approaching deadline. Naturally tests are put in place for students to prove exactly how much they've learned and where they ought to be headed. More than 50% of PA school applicants don't get accepted to programs of their selection. What You Should Do to Find Out About Pa Essay Samples Before You're Left Behind It isn't necessary to to incorporate a candidate's hobbies or interests outside work, however impressive the person's experiences or talents are. In case you be interested in my skills , please don't be afraid to contact me and I'll be pleased to answer any questions which you may have. It is not important to us, whether you're too busy on the job concentrating on a passion undertaking, or simply tired of a seemingly infinite stream of assignments. As a coach, work isn't just to teach the match except to offer wisdom and guidance to your own athletes. However, we don't observe any important actions being taken towards curbing these issues. Success involves a true interest in medicine, along with a genuine urge to help others. Fantastic work could possibly be difficult to discover, specially in case you've got a felony conviction on your own record. The folks are experiencing harmful diseases on account of the presence of this dirty water.

Mandatory Minimums Should Not Be Mandatory - 911 Words

Those who oppose mandatory minimums argue that longer sentences cost too much, are ineffective in reducing drug related crimes, and do not allow for lenience in extenuating circumstances. The average cost of keeping a single prisoner incarcerated in federal prison for a year is approximately $30,619.85 (Prisons Bureau, and Department of Justice), multiply that number by the typical five years in prison mandatory minimum policy demands for minor drug crimes as well as multiplying it by the approximate 93,262 inmates currently in prison for drug crimes (Federal Bureau of Prisons) and the cost of long sentences required by mandatory minimums starts to add up. In addition to the economical problems mandatory minimums contribute to, some adversaries suggest that mandatory minimums may not even be effective, particularly in regards to reducing drug related crimes. In many organized drug operations when one drug supplier is caught and incarcerated another swiftly takes his place (Caulkins, Jonathan P). Furthermore, social scientists and public policy analysts researching the effectiveness of mandatory minimums have found there to be little conclusive evidence that mandatory minimums do in fact reduce crime (The United States Sentencing Commission). Another concern mandatory minimums pose is the lack of individualized sentencing. As previously mentioned when discussing the positive aspects of mandatory minimums some view consistency of sentencing as a favorable product of mandatoryShow MoreRelatedShould The Minimum Sentencing Be Mandatory?1797 Words   |  8 Pagesfor years at a time instead of getting the help that they need, and judges cannot do anything about it. Mandatory minimum sentencing has taken away judges’ discretion and often lay heavy sentencing. Drug offenses often receive heavier sentences than they should due to the use of mandatory minimums leaving people to question the fairness of the justice system. The use of mandatory minimums when sentencing drug offenses wrongfully incarcerates the convicted for longer than necessary rather thanRead MoreShould Mandatory Minimum Sentencing Be Legal?3705 Words   |  15 Pagesthere’s an ancient debate about judicial discretion in sentencing.† Propo nents argue that mandatory minimum sentencing can place a significant hardship on correctional budgets while at the same time, threatening an increase of an inmate’s claim that their rights pursuant to the Eighth Amendment protection of cruel and unusual punishment have been violated. Opponents of fixed sentencing tend to posit that mandatory (determinate) sentencing can act as a deterrent, which can equate to a reduction in overallRead MoreMandatory Minimum Sentencing Laws Should Be Legal1150 Words   |  5 Pagesuse of mandatory minimum sentencing laws to keep drug offenders locked up for longer than they should be. Mandatory minimum sentencing laws are laws that require binding prison terms of a particular length for people convicted of certain federal and state crimes. Most mandatory minimum sentences apply to drug offenses, but Congress has enacted them for other crimes, including certain gun, pornography, and economic offenses. For the purpose of this paper, the focus will be on the mandatory minimumRead MoreMandatory Minimum Sentencing Laws Should Be Legal Essay1217 Words   |  5 PagesMandatory minimum sentencing laws entail binding prison terms to a certain length for people who have been convicted of state or federal crimes. These intransigent, â€Å"universally adaptable† sentencing laws may seem like an easy and quick solution for crime. However, these laws prevent judges from suiting the punishment to the criminal according to their offenses. Mandatory minimum sentencing causes not only state but federal prisons to overcrowd, extortionate tax costs, and deflect from law enfor cementRead MoreMandatory Minimums And The United States Justice System1007 Words   |  5 Pagessystem is prominent. Mandatory minimums are just one example the of injustice in our justice system. The Supreme Court has â€Å"†¦casted doubt on the constitutionality of the federal sentencing guidelines used for nearly two decades† (Kenneth Jost, 2004), despite this, nothing has been done to correct it. And while the idea of mandatory minimums is a good thing, they don’t work in the American justice system or in current American society. Mandatory minimum sentencing is the minimum time for certain crimesRead MorePros And Cons Of Mandatory Minimum Sentences1008 Words   |  5 PagesMandatory minimum sentences are court decisions where judicial discretion is limited by law. Usually when people are convicted of certain crimes they must be punished with at least a minimum number of years in prison. The article I picked to review is an article on mandatory minimum sentences. The article reviews the pros and cons of mandatory sentencing. I will go over the pros and cons described in the article and give my opinion on how I feel about them. Staring with the pros of mandatoryRead MoreMandatory Minimum Sentencing Laws For Drug Offences1089 Words   |  5 Pagesthe most notable being mandatory minimum sentencing laws for drug offences. This issue has been extensively researched by Kieran Riley with an article in the Boston University Law Journal titled â€Å"Trial by Legislature: Why Statutory Mandatory Minimum Sentences Violate the Separation of Powers Doctrine†, Paul Cassell and Erik Luna with a peer-reviewed scholarly article titled â€Å"Sense and Sensibility in Mandatory Minimum Sentencing†, and the Families Against Mandatory Minimums organization with a policyRead MoreThe Mandatory Minimum Sentencing Laws1528 Words   |  7 Pagescould vary. To have unvaried penalties, mandatory minimum sentencing laws were enacted. These laws help keep citizens protected, while criminals are incarcerated. John Oliver, the host of Last Week Tonight with John Oliver, talks about how mandatory minimum sentencing increa ses the number of criminals incarcerated, and he believes the length of their prison time is longer than it should be. He shows videos of criminals who were convicted under the mandatory minimum law with drug crimes. These videos explainRead MoreGetting Rid Of The Mandatory Essay1750 Words   |  7 PagesGetting Rid of the Mandatory There are several different ways a judge can hand down a punish for a crime that a person commits. A first-time drug offender would be required to either enter a rehab program or serve a prison term. One of the most disproportionate way is to sentence a first-time offender is by immediately handing down a lengthy but mandatory 10-year prison term for just having a few ounces of any type of drug. Mandatory minimum sentencing is defined as that if an offender is convictedRead MoreThe Mandatory Minimum Sentencing Laws1613 Words   |  7 PagesCurrent mandatory minimum sentencing laws are in dire need of reform. A mandatory minimum sentence is a court decision where judicial discretion is limited by law. As a result, there are irrevocable prison terms of a specific length for people convicted of particular federal and state crimes. As of January 2014, more than 50 percent of inmates in federal prisons are serving time for drug offenses, and more than 60 percent of people incarcerated ar e racial and ethnic minorities. The use of safety