Streetcar Named Desire Ghosts of the Past free essay sample

2. Plays regularly highlight in any event one apparition, either in front of an audience or envisioned through frequenting recollections and weights. Examine this announcement concerning Streetcar. (NOVO 2010 HAL) In the disaster Streetcar Named Desire the creator Tennessee Williams draws out a phantom in front of an audience through the eerie recollections of Blanches past. The Flaws in Balance which are uncovered to the crowd by Stanley are somewhat stunning. It is uncovered that Balance started to participate in modest types of amusement at a lodging called Flamingo. As per Stanley the Flamingo wouldn't fret these their visitors soliciting part in these sorts from amusement, in spite of the fact that the administration at the Flamingo was constrained into tossing Balance out as she had made a significant notoriety of herself. The crowd is additionally made mindful of Blanches awful notoriety when Stanley makes reference to that she had been terminated from school as she had gotten into an illicit relationship with a multi year old. We will compose a custom exposition test on Trolley Named Desire: Ghosts of the Past or then again any comparable point explicitly for you Don't WasteYour Time Recruit WRITER Just 13.90/page Indeed, even fighters were approached to avoid Balance. Her notoriety was renowned to such an extent that the civic chairman of Laurel had requested that her leave. Parity had no place else to go and that was the explanation she appeared unannounced at Stella and Stanley house in Elysian Fields. These unpleasant recollections of Blanches past are amusingly uncovered to the crowd when she is cleaning up. All through the play Balance invests a great deal of energy in the shower, this is on the grounds that the needs to emblematically purge herself of her frequenting past and all the horrendous things she had done so as to get by in the wake of losing her property, Belle Reeve. While Stanley is portraying the ghastly realities to Stella about Blanches past, Balance is joyfully singing enchanted and a fiction tune with cardboard oceans and paper moons. She accepts that the main way she can escape this circumstance is on the off chance that she is helped by another man. She accepts that Mitch can be this man. The line of the melody It wouldnt be pretend in the event that you had faith in me which is consentingly being rehashed reveals to us that Balance needed Mitch to accept every one of her falsehoods. Equalization realized that if Mitch discovers the insights concerning her past they would not have the option to be together. In the event that Mitch accepts every one of her falsehoods they can live cheerfully together. Another key viewpoint about Blanches past which frequents her directly through the play is the passing of her previous spouse, Allan. Allan was a gay, around then homosexuality was carefully illegal and disapproved of by society. Equalization is spooky by the memory Allan as she feels answerable for Élans passing. Offset had gotten Allan with another man. At the point when she went up against him they were moving to the varieties which is a kind of clean music. She said I saw! I know! You sicken me around then this was a fitting response to have against gay people. Allan couldn't stand the embarrassment of Balance thinking about his homosexuality so he ended it all by shooting himself in the mouth. Equalization continues remembering this occurrence. This is brought out obviously when she is having a discussion with Mitch. Equalization hears the varieties and tells Mitch, despite the fact that he can't hear anything and says What music? . Indicating this is just going on in Blanches head. Parity goes onto saying that the music stops once the gunfire is shot. The creator astutely utilizes sound and music all through the have as an impact to showmanship to represent different things. The varieties imageries Blanches blame and the reference to Allan. Going before to this a discharge is heard and the varieties vanishes. Here the peruser ca n see Balance being spooky by past recollections of Allan and her own activities.

BP Oil and Gas Industry

Question: Examine about the BP Oil and Gas Industry. Answer: Presentation The BP or Deepwater Horizon oil slick is considered as the greatest oil slick in the whole history of United Kingdom. The blast of Deepwater Horizon in the Gulf of Mexico seriously harmed and wrecked the lives of a few people. Moreover, in view of the blast, the fire consumed for more than one and a half days, in this manner making devastation and prompting mass obliteration all around. Not just the organizations situated in the Gulf area yet additionally the travel industry and angling businesses were gravely influenced on account of the spill. Organizations related with this spill confronted different issues as they were under a commitment to clear the spill as well as remunerate the ones influenced because of it. So as to start alleviation procedures, a lawyer bunch was found and BP needed to experience different claims on the grounds that the effect of the spill was grievous as it spread more than 490 miles, consequently influencing numerous states including Florida, Mississippi, and so forth. Since BP was the key player in the Macondo Project, the outcomes experienced by it were totally genuine and exact in light of the fact that organizations that put the earth in question owes a non-delegable obligation as such results (Chevron Corporation, 2013). Passing by the effects and the general evaluation it will be certain that BP ridiculed the and consequently the fines and punishments were authentic. Since BP assumed the key job in making such ruin and pulverization through the spill, it needed to experience such issues as claims and remuneration. In the underlying fragments, BP will be mulled over and from there on nature in which the organization works will be thought of. Moreover, the energy of the spill will likewise be provided due significance so as to comprehend the monetary snares, claims, and different issues experienced by BP (CBS Chicago, 2013). Besides, this examination likewise plans to advocate about the monetary effects looked by BP after the oil slick. Consequently, this exploration is extremely noteworthy, as the insufficiencies controlled by the oil organizations can be known and organizations like BP may stay careful in future. English Petroleum, a main global maker of gas has numerous chronicles of gross offense in its activities since 1995. Comparable to the oil slick, it is prominent that it was the greatest as well as the most awful in the whole history of UK. This clarifies BPs unfortunate behavior was exceptionally deserving of law in light of the fact that the organizations, people, marine natural surroundings, and so on were all gravely influenced by the Gulf of Mexico. Also, Tony Hayward, Chief Executive of BP consented to every one of these harms and claims, as it had no other alternative (BP Plc, 2014). Monetary Consequences Since the impacts of the spill were huge and across the board, spill cleaning was the prime duty of BP. Along these lines, the organization found a way to clean the spill and for this activity, it coordinated an armada of vessels and orchestrated different devices that could help the vessels in gathering the oil skimming in water (Jacobson, 2013). Roughly 5000 vessels and ninety thousand individuals were coordinated to finish this procedure effectively. Besides, BP needed to bring about around $14 million for this activity and after finish of this procedure; around 827,046 barrels of oil were gathered (Channel News Asia, 2017). According to the study, out of 4300 miles of shoreline, around 635 miles required manual oil cleaning methodology. Taking every one of these effects in due thought, these results were fitting for the organization. Since BP was the fundamental player in the oil slick, it was under a non-delegable obligation to take remedial activities, regardless of whether the outcomes are high or not. Henceforth, it chose to take different activities so as to reestablish the Gulf of Mexico and other influenced states. These activities include cleaning, investigate, pay, and so forth that necessary a great many dollars (Mason, 2010). Comparable to this, roughly $37.2 billion was kept aside by BP so as to deal with all the costs related with the fiasco (Fodor Stowe, 2010). An oil slick trust was additionally presented in relationship with this issue and it cost an incredible measure of $20 billion to the organization (BP Plc, 2012). Likewise, BP additionally attempted an obligation to pay $1.25 billion as extra installments each quarter until 2013. These figures delineate that BP needed to extend vigorously in the rebuilding procedure yet taking the effects in due thought, this must be finished. So as to assess the ecological effect of the oil slick, BP composed and worked with different state and government bodies. Moreover, a NRD (Natural Resource Damages) was additionally started in such manner with the goal that the greatness of harms can be resolved and from that point, appropriate remedial activities can be chosen for the equivalent. In these exercises, BP brought about more than $600 million that is an immense cost. Moreover, BP organized to attempt numerous observational reviews to determine the effect of the spill on untamed life natural surroundings. Effective advances were from that point taken so as to shield and migrate the ocean turtles by making extraordinary recovery places for these animals (Broder Krauss, 2011). BP likewise offered an incredible measure of $22 million to the national untamed life and fish establishment. Furthermore, the organization likewise brought about more than $500 million over the time of ten years to make a fair-minded research progr am for reducing the effect of the spill. Since a few different states were additionally influenced by the spill, BP had guaranteed installments of $87 million to these states so as to defend the travel industry from the appalling impact of the spill. Likewise, BP additionally organized to broaden $92 million in the year 2011 for the time of three years wherein $63.5 million was given in 2011 itself and the rest of the sums in 2012 and 2013 individually. The organization additionally caused appropriate courses of action so as to inspect the fish business over the whole district of Gulf of Mexico (Broder, 2012). Comparable to this, BP had exhausted more than $9.3 million for assessment of fish in the year 2011 and an extra $24.2 million in the year 2012. Besides, BP likewise consumed an extra $7.1 million for fish showcasing in the year 2011. Thus, taking all these in due thought, it very well may be said that the organization needed to experience immense commitments yet in lieu of the shocking effects on organizations, terri tories, people, and so on, these outcomes are properly reasonable and exact (Broder, 2012). Job of controllers In the United States, there was an absence of viable and careful arrangement particularly in the hands of the officialdom. In this way, it was sure that the approach to settle the contending interests to decide the accomplishment and usage of vitality were absent. In addition, since the oil slick came out to be the greatest catastrophe, this obviously features the wastefulness of the administrative experts on their part. Besides, this likewise implies the disappointment of administrative system was inferable from the administrative specialists, yet in addition to the natural laws on an entirety. Henceforth, it was obvious that the administrative specialists and the lawful framework neglected to work successfully, in this way prompting such a huge debacle and influencing a large number of assorted varieties and individuals. As per a few examinations, it came out that the nearness of incredible and proficient legal arrangements could have helped with shielding from such a fiasco. Henceforth, this additionally depicts a misbalance in the hypothesis of open intrigue and idea of successful corporate administration and morals. Moreover, corresponding to the hypothesis of open premium, in the event that the business sectors were left to work all alone, at that point they would act apathetically since they are sensitive in nature (Jefferson Bowling, 2011). Be that as it may, the oil slick despite everything happened even in the commonness of appropriate control by the legal specialists. This portrays a disappointment and wastefulness with respect to specialists. It is the prime obligation of the controllers to act in a proficient way with the goal that the open interests are not underestimated and appropriate help is given to them. Besides, possibilities are questionable and the controllers must make legitimate ways and make reinforcement systems so as to be set up for such circumstances. Nonetheless, this neglected to occur on account of BP oil slick that unmistakably reveals insight into their wasteful aspects, along these lines prompting an enormous ruin. Required activity In light of such a monstrous debacle, ways were planted for a few new systems and plans. The oil slick occurrence came out to be probably the greatest slip-up with respect to BP, along these lines driving towards the demolition of organizations, natural life territories, and the earth in general. Examinations completed after the calamity reveals insight into the critical necessity of compelling corporate administration in organizations (Cleveland, 2010). It was likewise remarkable that BP didn't repay in full for the harms happened in the Gulf of Mexico and different states. On the off chance that the examination were not directed, the organization would not have approached so as to acknowledge their grave error. Besides, the organization was fined an astounding measure of $4 billion that is definitely not an overwhelming sum when contrasted with their endless benefits of more than $11 billion. Market outcomes The end share cost of BP as on 19 April 2010 revealed at $59.48 while its market capitalization announced at $186.20 billion. It is prominent that upon the arrival of event of the oil slick, BPs stock cost delineated an upward pattern ascending from $59.48 to $60.48 (Booz Hamilton, 2010). This came out to be a stun significantly after the monstrous effect of the oil slick. Be that as it may, following nine days, the stock cost began tumbling down and announced at $54.7, which is an enormous decay of 8.3%. Since this day, the s

Individual Privacy vs National Security Essay

Presentation Since the fear based oppressor assault of 9/11, America has been in a significant level clash with psychological oppressor around the globe, especially the gathering known as Al Qaeda. There includes been numerous conversations inside the U.S. Congress about the proportions of how to successfully battle this association and their individuals, here and abroad. Subsequently, the issue of individual protection versus national security has produced conversations inside the non military personnel and government areas. Until now, the conversations proceeds with numerous private residents who feels they are continually losing their protection , when will it end, and to what extent will it proceed. In this report, it will talk about where security issues started and where the open see singular protection versus national security meet up in its latest society. Do people in general surrender to add up to legislative control, or do they propose proceeded with banter in the nation’s procedure of the national security process. There are constantly different sides of a story, the upsides and downsides, the shrubs and entanglements, or the great and the terrible, and for people in general, it needs to choose which side in each of these is the correct side it feels is the most ideal side to be on. One hand, national security is chosen by the legislature to ensure its residents, by the measures it establishes it feels is important, and what length these measures will be as a result. Then again, the degree of security and wellbeing is set without separation to all. This outcomes in the predicament of the fight between singular protection versus national security issues, that are fundamental to the individual, people in general, and government. The Claim: What security should an individual lose to ensure against fear based oppressor since It gives society a degree of feeling secured by the insurances set up. General society can just keep up a restriction of security by surrendering a level of protection to administrative offices so as to ensure this fundamental need; and it is an exchange off to surrender a specific measure of protection, however not complete security. Support of Claim: The support of the case is that it is judicious and the privilege of people in general to discuss the procedure of security, which the general population has come to depend on for a long time. Despite the fact that restricted under the constitution, protection rights and national security is essential to the country’s residents on all degrees of government. The Bill of Rights is where citizens’ rights are indicated, and throughout the long periods of war, and explicitly after 9/11, residents have seen and felt a disintegration of their privileges. Established securities of individual rights not communicated explicitly by the Bill of Rights is being, best case scenario disputable, (Linder 2012a). Numerous originalists, including most broadly Judge Robert Bork in his disastrous Supreme Court affirmation hearings, have contended that no such broad right of security exists. The Supreme Court, nonetheless, starting as ahead of schedule as 1923 and proceeding through its ongoing choices, has extensively perused the â€Å"liberty† assurance of the Fourteenth Amendment to ensure a genuinely expansive right of security that has come to include choices about youngster raising, multiplication, marriage, and end of clinical treatment. Surveys show most Americans bolster this more extensive perusing of the Constitution, (Linder 2012b). Looking forward under this choice, every resident depends on its administration to keep up a reasonable degree of insurance and security just as keeping up a decent degree of protection. The defense for this case shows how the privileges of people is an unquestionable requirement, inside the American culture, contrasted with the national security of the country’s region and a fair methodology it must provide for its kin inside past decisions. Singular Privacy versus National Security After 9/11 a lot of laws was set up to shield us from Terrorism and psychological militant assaults and put under another legislative demonstration called the Patriot Act. With the past events of 9/11, with the aircrafts planes colliding with the twin towers in New York City, and the Pentagon, it was not hard to persuade the open this activity was not required. The dwelling organization introduced heaps of follow-up assaults to Congress from specialists and authorities every day with dreary pictures or situations of potential assaults on atomic offices, schools, malls, andâ others the same, that the open considered measures to be place as worthy and satisfactory, (Downing 2008a). Bringing down further states; Americans have seen their protection and different rights abridged in past wars however the present-day privations are unwarranted just in the length of these rights. Exactly to what extent will the term of war on fear based oppression and rights last, it has just endured longe r than some other US wars. Further wellsprings of worry to general society, are the rich exhibit of gadgets and procedures of the legislature, for example, improved PC projects, databases, and reconnaissance gear, at no other time utilized in past wars and never dedicated as assets to any state or its accomplices. Consider the possibility that any cures are there in the political framework in the security of people versus national security insurances and concerns. The courts have limited away a portion of the worries, yet the heft of these forces, a considerable lot of them are as yet persevering. Congress has been reluctant to alter passing the Patriot Act and its subsequent meet-ups, because of dread of being marked unpatriotic, yet in addition inspired by a paranoid fear of being accused for additional dread assaults. Up until now, no president or presidential competitor will most likely try to check the domain of the Committee on the open wellbeing, nor barely notice future changes. Protection, similar to its partner independence, has been in decrease at any rate †Ã¢â‚¬Å" setting up just token opposition to a great extent against mass society, a corporate-based economy, and tireless bureaucratization. So maybe the war on dread expects us to say farewell to an affectionate to security and send it off to government authorities for supervision. They broke it, it’s theirs (Downing, 2008b) According to laws authorized by the administration after ongoing fear monger exercises, it has the privilege to listen in on phone correspondences, screen online interchanges of suspects, and join reconnaissance on anybody it feels is a danger. With ongoing assaults upon American soil and the loss of thousands of lives, law authorization organizations have requested more extensive and inescapable laws to counter security challenges. Some have inquired as to whether these progressions will affect the protection of its residents, and in reality throughout the years, history has demonstrated the rights and freedoms of residents have been abridged and in certain examples repudiated totally. One model, during World War II 120,000 Japanese Americans were constrained into internment camps. No place in the U.S. Constitution is there a harmonization-of-laws ensure, by definition (A change of contrasts and irregularities among the distinction ofâ measurements, strategies, methodology, calendars, determinations, or frameworks to make them formally dressed to or commonly perfect with). In 1803 Chief John Marshall said as he would see it Marbury v. Madison, the Supreme Court is the last referee of â€Å"what the law is.† 2003 Tracy Mitrano Marshall additionally expressed, that settling the obligations of irregularities, disharmonizations, and logical inconsistencies tumbles to the obligations of the Court, which in its practices, implies that numerous such issues may go unaddressed for quite a long time and a portion of the discussions may never be settled. Entanglements and intrinsically are thought of as governing rules, and the expense of balanced governance frameworks are said something disarray and alarm and whimsical that resemble settling clashes for the last time. Before we go further into the examination of the enactment, let’s look at the accompanying terms of protection and security. The American Heritage Dictionary characterizes protection as isolated from sight, nearness or interruptions of others, kept to one individual. There are the individuals who have brought up that no place in the constitution the word protection shows up. The word security originates from the Latin word Securus, which means cheerful. Meanings of security start with opportunity from peril, chance, hurt, and so on. Regardless of what measures are taken to affirm security, nobody should figure the result would mean total opportunity. Notice how the meaning of the word security, suggests that its capacity is as the way to quality, opportunity, no less and not as a conclusion to itself, as equalization is the key. The American history gives us an assortment of instances of how that parity has moved after some time. The Alien and Sedition Acts of the 1790s were the principal case of a government law accepted to have lost the parity for security over common freedoms, intended to quietness and debilitate the Democratic-Republican Party by the Federal Party. To shield the new United States from a hostile French Revolutionary government as legitimate gadgets over the Naturalization Act, that really reverse discharges, guaranteeing the Revolution of the 1800’s to terminate. This scene remains as an exercise of government authoritative exceed political driving forces of enactment touted as energetic and important for national security, and the dissolving of the Federal Party. The internment of the Japanese, remains something contrary to Roosevelt’s crisis measures, which were the most dishonorable of all mixed up crisis administrative measures. As for each situation of crisis enactment that ensures national security, it alsoâ curbs common freedoms and must be deciphered in setting of an exceptionally intricate history. Acts and associations, for example, FERPA, HIPAA, and FSMA shares the motivation behind safeguarding the security of records with regards to the basic tenents of reasonable data rehearses. These reasonable data rehearses are as such are straightforwardness, importance, the capacity to address records, institutional commitments to keep up records of exposures and give notic

Enron The Control Environment Paper Sample

Enron: The Control Environment Paper Sample Auditing Principles† Enron: The Control Environment Name Institution Question 1 Paragraph 65 of PCAOB Auditing Standard No. 12 provides that the auditor should assess the information gathered during the risk assessment to identify the existence of fraud risk factor (Auditing Standard No. 12, 2017). It further provides that fraud risk factors include the incentive or pressure to commit fraud, opportunity to conduct fraudulent activities and rationalization or justification of the fraud action. The existence of these factors does not imply an occurrence of fraud by an increased risk of fraud. Paragraph 66 indicates that the presence of any of the three factors indicates the existence of a fraud risk. Therefore, it is not a requirement that all the three conditions must exist. Based on the information provided, the incentive or pressure to commit fraud was the most prevalent at Enron. Executives had the incentive to report high-revenue growth since the compensation was linked to the reported revenues. Enrons performance review committee (PRC) assessed the performance of employees semi-annually. It determined the salary and benefits of employees based on their feedback reports. Employees performance was rated on a scale from 1 to 5. Those with ratings of between 1 and 3 earned large bonuses thereby creating the incentive to manipulate earnings to increase their compensation. Besides, employees that scored lower ratings were given one year to improve failure to which, they would be fired. This constituted the pressure to commit fraud to avoid being fired. The incentive and pressure to commit fraud motivated the executives to fraudulently report earnings and hide certain liabilities from the balance sheet. In 2000, the company reported revenues of $100 billion but one year later, it filed for bankruptcy. The only explanation to this is that the $100 billion revenues reported in 2000 were non-existent. Paragraphs 67- 69 of Auditing Standard No. 12 provides that an auditor should consider the risk of omitted, incomplete and inaccurate disclosures as well as management override of controls (Auditing Standard No. 12, 2017). Question 2 Paragraph 25 of PCAOB Auditing Standard No. 5 underscores the importance to effective financial reporting. The COSO framework highlights the control environment as the foundation and the most essential of the five parts of the internal control. The control environment refers processes, standards, policies, and structures in an organization that provides the basis for conducting internal control in the organization. A weak control environment leads to weak internal control systems. Components of the control environment include integrity and ethical value, the competence of employees, management style and philosophy, responsibility and authority and management direction. These factors influence the accuracy of financial reporting. For instance, an entity with competent staff in the accounting function will likely have accurate financial reporting than an entity where the accounting function is conducted by incompetent staff. Integrity and ethics in an entity, especially the senior management, influence the occurrence of fraudulent activities. For instance, Enrons executives were not people of integrity and focused on fraudulent ways of enriching themselves at the detriment of shareholders of the company. Paragraph 25 requires the auditor to assess the control environment (Auditing Standard No. 5, 2017). This involves determining whether the operation style and philosophy of the management improves the effectiveness of the internal control over financial reporting. The auditor should also assess whether the audit committee of the board is independent and oversees the financial reporting and internal control processes. The independence of the audit committee is critical for accurate financial reporting. It also emphasizes the need to assess the integrity and ethical values, especially of the top management. The commitment of the top management to integrity and social values influences the other employees and the entire control environment. Question 3 According to Paragraph 21 of PCAOB Auditing Standard No. 5, an auditor should use the top-down approach in the audit of controls over financial reporting (Auditing Standard No. 5, 2017). The approach starts at the financial statements level based on the understanding of the controls over financial reporting. The auditor then assesses the entity-level controls and works down to accounts, disclosures, and assertions. This helps the auditor to identify accounts with risks of material misstatements. This then guides the auditor is determining the appropriate tests. Paragraph 22 states that the auditor should test the entity-level controls to determine whether the controls over financial reporting are effective (Auditing Standard No. 5, 2017). This will determine the amount of testing required for other controls. Entity-level controls include internal audit, risk assessment process, code of conduct, policies and procedures, oversight by the management, among others. Understanding the control environment would help in implementing the top-down approach for an internal control audit. The control environment influences the control over financial reporting since it entails procedures, structures, and policies, among other essential elements of financial reporting. A deep understanding of the control environment will enable me to identify accounts that have a significant risk of material misstatement as well as the necessary tests required. Without an understanding of the control environment, it would not be possible to identify accounts that face a significant risk of material misstatement. For instance, some entity-level controls affect the likelihood that a material misstatement will not be prevented or detected. This influences the nature and timing of other controls the auditor will select for testing. Question 4 Section 204 of SARBOX provides that an auditor should provide a report to the audit committee of the client. The report should include all the accounting policies and practices used, written communications between the auditor and the management of the client as well as the alternative treatments of financial information within GAAPs and the treatments preferred by the auditor. Section 301 SARBOX requires the formation of an independent audit committee to oversee financial reporting. The section further requires the SEC to prohibit the listing of any company that does not comply with the requirement to form an effective board with an independent audit committee. The committee should be composed of all independent non-executive directors. Audit committees play an important role in corporate governance and financial reporting. The committee appoints and dismisses the auditor, determines the remuneration of the external auditor and determines the scope of the external audit. It also oversees the financial reporting process and ensures the establishment and operation of effective controls over financial reporting. Thus, the committee enhances the independence of the external auditor by limiting interference from the companys executives. This avoids fraudulent financial reports by minimising possible collusion between the auditor and the executive. For instance, in this case of Enron, the companys executives who were responsible for financial reporting, had the authority to appoint and determine the remuneration of the external auditor. The external auditor gave a clean audit report despite the fact that Jeff Skilling and other executives fraudulently excluded certain debts from the companys liabilities. Therefore, Audit committees can be effective in providing management oversight and prevent fraudulent financial reporting as well as corporate and audit scandals. Question 5 Section 302 provides that the management of the client has the primary responsibility for financial reporting and the effectiveness of internal controls. It requires that the management prepare a statement certifying the appropriateness of the financial statements and that they present the true and fair view of the financial state of the client. The statement should also indicate that the management is responsible for financial reporting. This implies that should there be errors and material misstatements in the financial report, the management of the client will bear the primary responsibility. This statement is attached to the audit report. Section 305 prescribes the penalties for violating SEC regulations on financial reporting. Where the directors issued financial statements with material misstatements, they may be required to restate the statements and to reimburse any bonuses received based on the materially misstated statements. The courts may grant any equitable reliefs to investors. The section further prohibits that the SEC is mandated to permanently, temporarily, conditionally or unconditionally prohibit any director or officer from serving as a director or officer in any publicly listed firm if the directors are found to have violated the SEC rules. These provisions help deter fraud by the top management. This is because they are held responsible for fraud and material misstatements in the clients financial statements. The penalties are grave hence they have a deterrence effect on management fraud. Although corporations are legally separate entities, the directors and other company executives are personally held responsible for fraudulent activities. Before the enactment of this law, there were several corporate scandals since there were specific guidelines on the responsibility of the management. However, penalties alone cannot prevent fraudulent activities by the top management. Thus, a company should institute an effective and independent board with the necessary committees. It should also have strong internal controls high standards of ethics and integrity to prevent management override of internal controls. References Auditing Standard No. 12. (2017). Pcaobus.org. Retrieved 12 October 2017 Auditing Standard No. 5. (2017). Pcaobus.org. Retrieved 12 October 2017

The First Japanese Dive Bombers - 891 Words

At 0755 the first Japanese dive bombers appeared over Hickam Field as well as Ford Island with seconds between the two. Enemy torpedo planes and dive bombers swung in from various sectors to concentrate their attack on the heavy ships moored in Pearl Harbor. This was the beginning on the attack which would last for several hours destroying much of the Navy’s Pacific Fleet. The Empire of Japan surprised the US with the intention of crippling the country’s defenses, destroy the Pacific Fleet. Crippling America so they wouldn’t be able to fight back as Japan’s armed forces spread across the South Pacific. On December 7, after months of planning and practice, the Japanese launched their attack. On this day we lost more than 2,500 people wounded at least 1,000 more. Of the ships 18 was lost and or damaged and the largest death toll was from the USS Arizona where half of the casualties occurred. According to the US Navy’s after-action report of the day 7 December, 1941 ‘With the dropping of the first bombs on Ford Island, Commander Patrol Wing TWO, at 0758, broadcast the warning to Al Ships Present: AIR RAID, PEARL HARBOR. THIS IS NOT DRILL! A similar message from the Commander-in-Chief followed a few minutes later.(NAVY)† At 0730 the first wave of attacks which consisted of torpedoes and dive-bombers flew threw a dead zone in between the mountains of Oahu when the planes emerged they radioed back to the carriers â€Å"Tora, Tora, Tora† which was the Japanese code-word used toShow MoreRelatedThe Battle Of The World War II1345 Words   |  6 Pages World War II, intensified tensions between two of the strongest countries in the 1940s, the United States of America and Japan. 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Understand Your Fats and Fiber free essay sample

Examples are fatty beef, lamb, pork, poultry with skin, beef fat (tallow), lard and cream, butter, cheese and other dairy products made from whole or reduced-fat (2 percent) milk. These foods also contain dietary cholesterol. In addition, many baked goods and fried foods can contain high levels of saturated fats. Some plant foods, such as palm oil, palm kernel oil and coconut oil, also contain primarily saturated fats, but do not contain cholesterol. Trans- fats (or trans- fatty acids) are created in an industrial process that adds hydrogen to liquid vegetable oils to make them more solid. Another name for trans- fats is â€Å"partially hydrogenated oils. Look for them on the ingredient list on food packages. Trans- fats raise your bad (LDL) cholesterol levels and lower your good (HDL) cholesterol levels. Eating trans- fats increases your risk of developing heart disease and stroke. It’s also associated with a higher risk of developing type 2 diabetes. We will write a custom essay sample on Understand Your Fats and Fiber or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page The better fats are unsaturated fats called monounsaturated and polyunsaturated, and the best sources are fatty fish such as salmon, herring, mackerel, anchovies, or sardines, or high-quality cold-water fish oil supplements. Canned albacore tuna and lake trout can also be good sources, depending on how the fish were raised and processed. The functions of fiber and lipids in the body is fiber absorb cholesterol and slow glucose absorption. Although your body cannot process dietary fibers for energy, they provide bulk in your feces to avoid constipation and satiety without additional calories Fiber can be used to relieve mild-to-moderate diarrhea. Soluble fiber soaks up water in the digestive tract, which makes stool firmer and slower to pass. Lipids include such ompounds as fats, fatty acids and cholesterol. The functions accomplished by various lipids vary widely. But their most prominent and important function is for the storage of energy for your bodys use. According to Elmhurst College, each gram of lipids can provide 9 kilocalories of energy. Although carbohydrates and protein can also provide energy, it is significantly less than the amount provided by lipids. Some of the food sources of a dietary f iber such as fruits and vegetables, breakfast cereals can be a good source of fiber. Some fruits and vegetables are particularly helpful in treating constipation, such as prunes and prune juice. Fruits, beans, and vegetables, a good source of fiber is unprocessed wheat bran; one to two tablespoons can be mixed with food. One tablespoon of wheat bran contains approximately 1. 6 grams of fiber. There are two types of fiber, each of which is thought to have its own benefits the difference is that, Soluble fiber consists of a group of substances that is made of carbohydrates and dissolves in water, and Insoluble fiber comes from plant cells walls and does not dissolve in water. There are some benefits of a high-fiber diet like, Insoluble fiber (wheat bran, and some fruits and vegetables) has been recommended to treat digestive problems such as constipation, hemorrhoids, chronic diarrhea, and fecal incontinence. Fiber bulks the stool, making it softer and easier to pass. Fiber helps the stool pass regularly, although it is not a laxative. Also soluble fiber (psyllium, pectin, wheat dextrin, and oat products) can reduce the risk of coronary artery disease and stroke by 40 to 50 percent (compared to a low fiber diet). And soluble fiber can also reduce the risk of developing type 2 diabetes. In people who have diabetes (type 1 and 2), soluble fiber can help to control blood glucose levels. (American Heart Association 2013) Retrieve from: http://www. heart. org/HEARTORG/GettingHealthy/FatsAndOils/Fats101/Trans-Fats_UCM_301120_Article. jsp (USDA National Nutrient Database for Standard Reference) Retrieve from: http://www. uptodate. com/contents/high-fiber-diet-beyond-the-basics? view=print

Recommendation Report Example Essay Essay Example

?Recommendation Report Example Essay Paper Summary: Smash Design decide to buy new chairs and some ergonomic points to work out the job of employees feel uncomfortable and acquire ill in their work environment. This study measure the Herman Miller Chairs and Steel Case Leap Chairs, Simple Package and Deluxe Package offer by Staple supplies, and Rocco and Rita’s Gym rank. Aeron Chairs with higher monetary value than Leap Chair, but have more maps to soothe a human organic structure than Leap Chair besides with a longer guarantee. Deluxe Package offer by Staples screens more ergonomic points than Simple bundle, the monetary value is higher. Rocco and Rita’s Gym offer the trade of one-year fee $ 50 per employee if we sign up more than 50 people. Concluding recommendations come up with purchase Aeron Chairs, Simple Package offer by Staples, and subscribe up Rocco and Rita’s Gym rank. We will write a custom essay sample on ?Recommendation Report Example Essay specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on ?Recommendation Report Example Essay specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on ?Recommendation Report Example Essay specifically for you FOR ONLY $16.38 $13.9/page Hire Writer Introduction: Smash Design late received a batch of ailments about sore dorsums from our employees. After I did some research, I found out absenteeism is up by 10 % this twelvemonth. This job is caused to chairs are acquiring old, besides were non good designed that usage organic structure scientific discipline to diminish the force per unit area and prevent backaches. After the treatment with Ellen page, we decided to purchase some new chairs, ergonomic keyboards and mouse tablet to work out the job of employees feel uncomfortable and acquire ill in their working environment. We besides decided to subscribe up gym ranks located at following edifice for our employees. Exercises will assist employee to develop fittingness. Ellen Page has asked me to measure the better chair Herman Miller and Steel Case chairs. Compare the simple bundles and gilded bundle little ergonomic points. This study is non including absenteeism study, and besides non includes yoga option. Standards: For the chief intent of better the working environment for the employees, and do them experience more comfy, we applied the undermentioned standards: 1. Comfort: For work outing the job of employee feel uncomfortable and acquire ill in their working environment. Merchandises must be good design with particular attending to biotechnologies, cut downing the force per unit area and forestalling hurts. 2. Guarantee: Smash Design invests on some expensive chairs, for the intent of return, merchandises must can last at least 5 old ages, and besides with 5-year or more guarantee. 3. Monetary value: Maximal $ 1000 per employee includes office chairs, ergonomic office supplies, and gym rank. Analysis:ChairsHerman Miller Aeron Chairs: Aeron Chair is created by Herman Miller with particular attending to ergonomics it can suit all the human organic structure and supply them soothe support, and accommodation is easy to utilize. Aeron Chair’s PostureFit map can back up pelvis thin frontward of course so the spinal column can be align, and prevent backache. Kinemat tilt engineering can allow human body’s articulations pivot of course. Breathable fabric stuff can maintain organic structure force per unit area even and diminish the organic structure force per unit area. Aeron chairs provide lifetime guarantee to the clients. It sells at $ 900 per chair. Staff will assist put up chairs and arrange workstations to cut down hurts, if purchase more than 5 chairs. Steal Case Leap Chairs: Leap Chair is created by Steel Case with characteristics of mutable back form can back up full spinal column when the user alteration his position, and besides can diminish the spinal column emphasis and spinal ligaments. The back control system can allow the user adjust the back angels until it match user’s comfort. Leap Chairs supply three-year guarantee to the client. It sells at $ 700 per chair. Herman Miller Aeron ChairSteal Case Leap ChairsComfortVery ComfortComfortGuaranteeLifeThree old agesMonetary value$ 900$ 700 Staples Ergonomic Office SuppliesSimple Package:Simple bundle provides ergonomic points such as gel pad for mice and keyboards, emphasis balls, massage devices, at the semen up with the monetary value of $ 100 per individual. Deluxe Package:Deluxe bundle provides same points as simple bundle besides with extra points such as footrest, cervix supports, proctor support and specially plan electronic devices. Rocco and Rita’s Gym MembershipsIf more than 50 people sign up, we can acquire the trade of one-year fee $ 50 per employee. Decision: Aeron Chairs were designed usage biotechnologies to diminish force per unit area. The back support engineering can forestall backaches. Adjustable sacral support can suit different people. Aeron Chairs are lifetime guarantee. If purchase more than 5 chairs, staff will assist to put up the chair to do it suit for different employees. The monetary value is $ 900. Leap Chairs are designed for human comfort, with adjustable back form and arm, but has non much map as Aeron Chairs, merely 3 old ages warranty. The monetary value is $ 700, lower than Aeron Chairs. Staple Ergonomic Supplies offer Deluxe Package and Simple Package. Simple Package offers Gel tablets for mice and keyboards, Stress balls, Massage devices, and the monetary value is $ 100 per individual. Deluxe Package besides include other ergonomic supplies and electronic devices, but the monetary value $ 250 per individual. Rocco and Rita’s Gym offer the trade of one-year fee $ 50 per employee if we sign up more than 50 people. Recommendation: I recommend we purchase Aeron Chairs for our employee, Aeron chair meet the most standards, and have add-on offers. Staple Deluxe bundle covers more ergonomic points than Simple bundle, but it’s over pricing. And Aeron Chairs’ maps already cover some serviceability of ergonomic points. So I recommend we buy the Simple Package from Staples supplies. Sign up the gym rank will transcend $ 50 of the budget per employee, but I still strongly recommend we sign up the gym rank to better employees’ fittingness.