Radical Actions of Abolitionis essays

Radical Actions of Abolitionis essays DBQ: Radical Actions of Abolitionists Thesis: By 1836 the abolitionists acted radically by demanding an immediate end to slavery and recognition of equality. Written for Document Based Question section on the Advanced Placement U.S. History Exam. Before 1836, the abolition movement was restricted to a few northern radicals. However, organized societies and effective campaigning, increased northern support against slavery while free blacks used their freedom to organize slave resistance in the South. By 1836 the abolitionists acted radically by demanding an immediate end to slavery and recognition of equality. In 1836, radical abolitionists pressed for immediate emancipation instead of gradual freedom through the restricting the expansion of slavery and slave trade. Abolitionists such as Henry Highland Garnet called slaves to rise up and secure liberty with resistance. The American Anti-Slavery Society distributed pamphlets throughout the North to gain support for emancipation. In The Liberator (Document D), Garrison expresses the radical idea that there is need for severity to end slavery immediately. Document E insists that it is within the best interest of abolitionist to act immediately, while Document F calls for immediate abolition, because slavery is a sin. By introducing the idea that slavery is immoral, abolitionists radicalized the movement. The movement was radicalized even further with abolitionist rejection of colonization. Blacks believed that the prosperity of the United States was due to their own hard work. According to David Walker's, Appeal to the Colored Citizens of the World, America is more the blacks country than it is the whites. (Document C) The radical abolitionists of 1836, rejected colonization as described in Document A. Also, abolitionist began to demand racial equality in addition to emancipation. The idea that blacks were equal to whites was ex ...

Tips on Writing a Strong Personal Essay

Tips on Writing a Strong Personal Essay Tips on Writing a Strong Personal Essay If commenting on different essay types, one should definitely underline the issue of a personal essay. This is a free piece of writing where the author tells about his or her experience. Nonetheless, either narration or opinion style, the task is pretty complicated. There are certain things that belong to this type of essays. These are as follows: No search of official data is needed. No in-depth research is required. An author should write judging on his/her own experience and feelings. With the regard to the mentioned above statements, the writing process will be rather specific. The common structure (the introduction, main plot, and conclusion) will be kept. Nonetheless, there are several prompts you should keep in your memory for good. Our experts have collected the main guidelines to complete this specific piece of writing. In addition, you will learn some other smart tips. The sum of these recommendations and tips will help you craft a really impressive and correct personal essay. Begin with Engaging Opening Your introduction should be captivating and interesting. Use something unique and special. Write in a positive tone. You should get the attraction of your audience. Mind that your introductory part ought to present the fundamental question of your story. If you wish to write about your strongest trait, dwell upon this point and begin the story. Write from Your Personal Experience Commonly, all essays are dependent on the found information. Besides, it’s needed to stick to a definite writing style. Nonetheless, one of the most distinguished advantages of this particular assignment is the full freedom of thought. You have no restrictions on what to write about. This is up to you what events, personal traits or stories to reveal to your readers. You will write from your own experience and can choose any theme. In comparison to other essay types, you can likewise use any style you wish. Accordingly, this is a tremendous possibility to impress your readers and your academic supervisor with the fullest power of your originality. Therefore, be unique and creative. Stick to the Structure Though you are free to choose the topic and style, you cannot ignore the standard structure. Firstly, introduce your readers what your main aim is. Provide them with the thesis statement and start telling your story. Mind that you should describe the chosen topic from different angles. Don’t forget to mention all people or certain events that became the major influencers for your particular case. The real-life experience is supposed to flow smoothly. Write it naturally as if you were retelling it during a conversation with your friends. Be Honest One more essential point for this essay type is the truth. It should be authentic. Show your honesty and curiosity. Even if there are some events or personality traits you don’t really like, you are expected to reveal them. This is important because it makes your story full and real. Life isn’t perfect and there happen some misfortunes and black days. Therefore, uncover the hidden truth whatever its origin might be. Though it might be uncomfortable to reveal something sacred to other people, your honesty will be appreciated. It will show that you had fully depicted your private story and did not hide anything. Accordingly, your work will bring you the desired high grades. Useful Ideas You can likewise take into your consideration some smaller elements, which will help write a good personal essay. While composing your paper, consider the â€Å"to do† and â€Å"not to do† things. There are the next things you should do: Focus on personal aspects. Tell the truth. Select topics relevant to readers. Concentrate on positive concepts. Use originality and your own style. Use details. You should not: Be impersonal. Repeat the same statements. Tell lies. Choose boring topics. In the occasion, you still have no idea of how to compose this paper use samples. This is a dependable resource, which contains samples to understand this special essay better. Of course, you will receive only partial elements of a full paper. Nonetheless, you will get a better comprehension on how to fulfill each stage and section of your research.

SCOTS LAW - commercial law Essay Example | Topics and Well Written Essays - 1250 words

SCOTS LAW - commercial law - Essay Example In the development of Scots law roman principles were used. Law of the roman people gave individuals the right to enjoy certain privileges; in return, the people had a variety of obligations to fulfil. These principles find applications to help solve a variety of court cases in modern day Scotland unlike in England where court decisions are based on past rulings by judges in given cases, often known as common law. Some of the laws in Scotland find their origin from various courts. These could be in England, Scotland and from other courts across Europe. Courts are of great importance in the Scottish legal system as they can amend the law. Another source of Scottish law is lawyers who flourished in the seventeen and eighteen centuries. These lawyers wrote books that set out the precedence on which the Scottish law is based. Most of the principles were originally from the roman laws. Various lawyers who practice law today in Scotland follow and apply these principles to modern day law. The legislature in the United Kingdom makes laws through ‘acts of parliament.’ The laws are taken through the process of legislation; here they are first introduced as bills. From bills, they undergo further amendments until they finally signed into by the queen. Scotland established its own parliament. The government of the United Kingdom delegated some power to the Scottish parliament to make laws. The parliament in Scotland is, however, a minor player as the United Kingdom parliament is still supreme when it comes to legislation function. The right of humans are a fundamental part of life and it is important that they be protected by the law. These rights include the right to private life and the right to express oneself freely. The European Commission on Human Rights put these laws to ensure protection of human rights. Human right law is a significant source of law as all laws made must conform to it. The rights of humans

Speech recognition Software Research Proposal Example | Topics and Well Written Essays - 1250 words

Speech recognition Software - Research Proposal Example Facilities such as financial institutions in particular have strict rules on personnel clearance. The vaults and financial files and data are only accessible by authorized people. They have, therefore, set up measures to ensure that this security protocol is observed which include the use of security keys and feeding in passwords before accessing certain areas. The problem above is not a new finding, but an issue that is in every financial institution. This has seen innovators and designers come up with solutions that have not solved the problem substantially. There have been inventions such as the use of security cards that are assigned to the various personnel (Clark, 2002, p. 26). These cards are as special keys, where each has a feature that is intended to enable access to certain places to the personnel concerned. They only need someone to swipe the card in a barcode reader at the door and input a password before a door opens. However, the problem with security cards is that they can be stolen or get lost. Criminal or personnel gets his/ her hands on the card and has the knowledge of the password; a security breach can occur, and it may lead to lose of crucial data or even money.Therefore to reduce the risk of lapses in cases where these security cards end up in the wrong hands, putting that power in somebody’s voice is the onl y sure way. The voice of a person activating the opening and closing of a door can go a long way in preventing such breaches. This is because voice recognition does not require any password to be fed to the system and it a persons voice is unique to themselves. Voice recognition is a technology that involves the translation of spoken words into texts. It is an invention that has transformed the way people interacts with technology from simple gadgets like the smart phone to complicated sets as voice controlled military missiles and fighter planes (Clark, 2002, p.59). Voice recognition has offered solutions to many real life issues

To Sir, With Love by E. R. Braithewaite Essay Example for Free

To Sir, With Love by E. R. Braithewaite Essay In his novel, To Sir, With Love, E. R. Braithewaite traces the course of his relationship with his unruly charges, as a teacher in a rough school in London. I think Braithewaite was a resounding success, as he progressed from a new blackie teacher to Sir, with Love, as he moulded the lives of his students and played a role model to them. When he first met the students, he was faced with disobedience and hostility. They were indifferent to his attempts to integrate himself with them, and make them like him. I think they did not really cared about respecting Braithewaite as they imagined him to be as a transient as his predecessors. They mentioned him only briefly (and yet made a pointed reference to his race) in their weekly reviews. I do not think it was really their fault: they had had so many inept teachers in the past; they did not have any high expectation for Braithewaite Another (Hackman). Braithewaite went through three phases in his relationship with the students the noisy, silent and bawdy phases, all increasing in aggression. Matters came to a head one day as someone burnt a sanitary napkin in the class room, in what I believe was an act of testing the waters they were trying to see how far they could push Braithewaite. That incident was the turning point for Braithewaite as he reprimanded the students, I think he realised that trying to be their friend would not work, Instead he decided to be firm with them, not asking, but demanding, respect. One hurdle that he had to overcome was the students social background. They had been poorly fed, clothed and housed, in places where the breadwinner was chronically unemployed. Their neighbourhood was infested with social vermin. These children, I think, had never had any satisfactory father or role models that they could look up to. This, combined with their ingrained prejudice, made them feel that Braithewaite would be another Hackman who by all accounts gave the children too much rope. Braithewaite had to realise that they came from homes where order was often accomplished by a blow and in school where corporal punishment was banned, that he had to be strict in order to earn their respects. His first triumph was his success in imposing unfamiliar social codes on the children. By having them call each other Sir and Miss, I think he showed them a glimpse of what they could become well mannered, courteous young adults. Braithewaite quickly realised that lessons, unless they could relate to the students lives were of no use to the children. So he related the subjects and tailored the lessons to suit the children and in this way, he showed them that the purpose of education was the development of the students thinking and reasoning. In this way, Braithewaite gained the respect of the ringleaders of the children, except Denham. I think he finally grew up in their eyes as he beat Denham, a symbol for triumphing over adversity. I feel in the end, physical force was needed to win over the children, and it speaks volumes about their social background. After the boxing incident, Braithewaite became aware of in important change in his own attitude towards them. Whilst earlier his aim was to gain employment, not rally caring about the students, he now found himself liking them, collectively and singly and therefore more interested in their welfare and moral values. The trip to the museum brought out the best in the children, as they came scrubbed, combed, brushed and shining. I think the children finally had a hope of redemption, as they went on with their best behaviour, surprising and delighting Braithewaite. He now begins to identify himself with them, calling them my class and mentioning that they had become a part of him. But this brought in a new complication Pamela Dare. A girl with only scruffy, untidy men to look up to, she quickly develops a crush on the big, broad and handsome Braithewaite, but I think her crush was not more than a yearning for a father figure. Both Pamela and her mother respected Braithewaite enough to ask for his advice on family matter. Braithewaite, on his part, is careful and conscious of his limits with Pamela he treats her like any other student and without being too intrusive, he guides her and her mother. Barbara Peggs mother, on the other hand, was not so tolerant. Bluntly refusing him a room to lodge, on the grounds of his colour, she changes her mind only because her daughter, horrified at her behaviour, wanted her to apologise. But Braithewaite sees this, also, as a triumph. He knows hes gotten through to Barbara. He had taught her tolerance and the essential humanities. One person who seems not to have the essential humanities is Mr. Weston. He is deeply prejudiced against the children and their background and so is a contrast to Braithewaite. He calls his students snotty little tarts and blithe spirits and always claims that he is only a teacher for the money, and in this he is a marked contrast to Braithewaite. E.R. Braithwaite was truly a remarkable teacher in the way he changed his student attitudes and perceptions to the world around them, and their behaviour and outlook in general. They had, in only a year, progressed from being unruly, rude and out of hand to responsible, polite and mature adults with their whole future ahead of them, and all due to him. I feel that he was the best teacher they could have possibly had and he deserved to be called Sir, With Love.

Constrain The Power :: essays research papers

â€Å"Every line of serious work that I have written since 1936 has been written, directly or indirectly, against totalitarianism†¦Animal Farm was the first book in which I tried, with full consciousness of what I was doing, to fuse political purpose and artistic purpose into one whole,† George Orwell, [1984]. The criticisms and protests Orwell has against the dictatorship of Napoleon, a pig who tricked his animal society into believing equality was the greater evil, are vibrantly shown throughout the novel. The change of life citizens endured during their stay on Animal Farm enlightens its readers with the true purpose of the book. â€Å"George Orwell’s whole life was spent in preparation of Animal Farm, and the text itself bears the dates November, 1943-February, 1944,† The Times Literary Supplement. In November of 1943 the United States controlled the first nuclear reaction at the University of Chicago. The Manhattan project was a success, and the country held the power to decimate any opposing power. However, with this achievement erupted much controversy. Was the use of atomic bombs humane and reasonable to end conflicts? Englishman, George Orwell, opposed any practice related to these weapons. Through his brilliant satire, Animal Farm, Orwell depicted a frightening view of the future. Even those deemed as national heroes were corrupt. It was uncertain at the time if overthrowing the government would ever change current society. In essence, the United States is not run under totalitarian views. We are a democracy, a society where the people’s choice presides over that of one person. However, in smaller countries this could be overthrown very swiftly. In the book Animal Farm, two major leaders, Snowball and Napoleon, begin their journey to a successful society when Napoleon turns on Snowball. He sends his bodyguards, (portrayed as vicious dogs) after Snowball in hope to drive him off the farm. Once this was accomplished, he began to manipulate the minds of the animals on the farm into believing that Snowball was actually their enemy from the beginning. â€Å"Do you know the enemy who has come in the night and overthrown our windmill? SNOWBALL! he suddenly roared in a voice of thunder. Snowball has done this thing! In sheer malignity, thinking to set back our plans and avenge himself for his ignominious expulsion, this traitor has crept here under cover of night and destroyed our work of nearly a year. Comrades, here and now I pronounce the death sentence upon Snowball,† Animal Farm, pg.

Christmas Vacation a Boon

Christmas!! It is pleasing to hear when we know that it’s near. Specially to those students like me because we knew that it’s going be a long time of rest in our studies and we can do other things that we can’t during school days and also to the kids and small children because the first thing that comes to their mind when they hear Christmas are gifts and new toys. It is not new to us Filipinos already the yearly preparation and celebration of this very special day for Christians because it is already in our tradition and culture as Filipino. This is one of the traditions inherited to us by our ancestors that until now we still give significance. Every Christmas, one of the traditions of our friend Christians is they prepare a lot of food for their visitors, friends and family, giving of gifts and of course having a fireworks display to show their joy. That is why many people consider Christmas as the time for joy, sharing and love. I would like to argue and to prove that the two-week Christmas vacation really is a boon or shall we say a blessings to us Filipinos because of these following reasons: 1. Since majority of people here in our country are Christians, and Christian people always take Christmas as a blessing to them because it is when Christ was born and save them from their sins, they were able and have an enough time to rejoice and give thanks and express gratitude to their savior. According to the Pew Research Center, the 2000 Philippine census found that 5.1% of the population is Muslim. While the majority of the population are Roman Catholic, some ethnic groups are Protestant, non-religious, Buddhist, Animist and Hindus. 2. Christmas vacation also gives us time to be reunited with our love ones. It is much pleased to celebrate Christmas with our friends, relatives and especially our family. As we observe, there are so many people travelling during Christmas season compared to other seasons of the year. Bus terminal, airports, pier and other transportation establishments are overcrowded with people. And these people have the same destination, to go back home to spend their Christmas vacation with their family and friends. 3. Employees receives bonus from their employment. Christmas bonus is a benefit that is not government mandated, but is usually given to employees. This is given in December, on top of the 13th month pay. This is considered as the company’s Christmas gift to their employees. 4. Small and big establishments are tend to have a higher rate of income during Yuletide season, especially when Christmas Eve is approaching. The rate of demand of goods is higher and also prices of goods are getting higher and higher as Christmas day becomes nearer and nearer. As we all know, according to the law of demand, when the rate of demand is high, the prices also become high and consecutively income also gets higher. 5. There is also an increase of rate of tourist in our country and that means more jobs to our people. As we notice during Christmas, we can see a lot of foreigners compared to ordinary days of the year. It is because many foreigners prefer to spend Christmas here in our country because of our nature and our tourist destinations. These tourists can be an investor here in our country and it only means that more jobs will be accessible. 6. People can have an another source of income during these days. People can sell products that are in demand all through this season such as fireworks and food that we usually prepare like ham keso de bola. We can see throughout this season a lot of vendor selling products that are we usually use and prepare for Christmas. Based on my arguments I strongly believe that the two-week Christmas vacation really is a boon to Filipinos like me.

Nortel Case Report Essay

The company also used to be affiliated with AT&T/Western Electric until Western was forced to sell its stake in 1949. In 1976, the company changed its name from Northern Electric to Northern Telecom Limited, and shifted its concentration on digital technology. In 1977, Nortel introduced its DMS line of digital central office telephone switches. Nortel ended its long relationship with AT&T in 1984, a year after deregulation named. Bell Canada Enterprises the parent company to Northern Telecom. In 1998, the company acquired Bay Networks and changed its name to Nortel Networks. In the late 90’s, Nortel’s sales of fiber optic network gear was predicted to help their sales, but the market became saturated very quickly. At the height of Nortel’s first 100 years the company amassed for more than a third of the total valuation of all companies listed on the Toronto Stock Exchange (TSX), but once the Internet bubble passed, the company fell into ethical debacle. Nortel Networks Corporation, or formally known as Northern Telecom Limited was one of the largest telecommunications equipment companies in the world prior to its filing for bankruptcy protection on January 14th, 2009. During times of functionality, they specialized in multinational telecommunications equipment manufacturing. The company is based in Canada out of Mississiauga, Ontario, Canada. Their biggest rival always was Global System Mobile (GSM). Through the early 1990s, the company invested heavily in Code Division Multiple Access (CDMA) in attempt to grow in European and Asian markets. This did not pan out so well as Nortel’s losses amounted to $27. 3 billion by 2001—causing them to lay off two-thirds of the workforce. From 2000 through 2003 there was a period of fiscal irresponsibility resulting from the work of the company’s administrators. Initially in 2000, they falsified their fourth-quarter earnings by $1 billion to meet market expectations and selectively reversing certain revenue entries. In 2002, administrators discovered $300 million in excess reserves being carried over and swept it under the rug for future benefit in addition to establishing another $151 million in unnecessary reserves. In 2003, administrators directed the release of at least $490 million of excess reserves to boost earning, fabricate profits, and pay bonuses. Losses turned to profits during this year thanks to the shifty methods taking place. Later in that year, administrators mislead investors as to why Nortel was conducting a purportedly â€Å"comprehensive review† of its assets—attributed by restatement $948 million in liabilities. They said restatement was caused solely by internal control mistakes instead of the truth that there was intentional improper handling of reserves which needed to remain hidden. 2 On October 23rd, 2003, the company announced that Nortel would restate its financials for fiscal years 2000, 2001, and 2002. Shortly after this restatement, the major players of Nortel’s administration that were responsible for all of this were exposed through an independent investigation. In March 2004, The CFO and controller were suspended, in addition to the announcement of further restatements and revisions; they were terminated a month later in April 2004. A restatement in early 2005 showed approximately $3. 4 billion in misstated revenues and another $746 in liabilities. In late 2005, Nortel admitted that restatements were the result of management fraud—beginning the downturn of their stock. The company ended up restating financials four times over four years, replacing senior management, and instituting a comprehensives remediation program designed to ensure proper accounting and reporting practices. Eventually on October 15th, 2007, Nortel agreed to settle by paying a $35 million civil penalty and admitting to violations of the antifraud, reporting, books and records, and internal control provisions of the federal securities laws. 2 On June 25th, 2009, Nortel’s price dropped to 18. 5 cents a share down from a high of $124. 0 in 2000. The company decided that month that they would discontinue operations and sell off all of its business units. Nortel’s CDMA wireless business and LTE access technology were sold to Ericsson, and Avaya purchased Nortels Enterprise business unit. Major Players in the Scandal: The major players in this scandal were the four members of the senior management: CEO Frank Dunn, CFO Douglas Beatty, controller Michael Gollogly, and ass istant controller Maryanne Pahapill. CEO Frank Dunn, who is also a certified management accountant. Dunn was mainly involved in the improper use of reserves from 2000 to 2003. CFO Douglas Beatty, controller Michael Gollogly, and assistant controller Maryanne Pahapill were also involved in this management fraud. 2 The Royal Canadian Mounted Police in Toronto arrested ex-CEO Frank Dunn, ex-CFO Douglas Beatty, and former corporate controller Michael Gollogly on seven counts of fraud. Including charges â€Å"fraud affecting public market; falsification of books and documents; false prospectus, pertaining to allegations of criminal activity within Nortel Networks during 2002 and 2003. Magnitude of the financial issue: Nortel at its peak was one of the best companies that Canada had ever seen. Just like ENRON and other financial frauds at the time, Nortel appeared to be a shining example of success in the corporate world. Again like ENRON, Nortel grew through a strategy of aggressive expansion and purchasing of smaller companies in order to create a massive conglomerate. During the good times Nortel was the largest technology company and the most valuable company in Canada. Nortel accounted for over one third of the entire aluation of the Toronto Stock Exchange. The Toronto Stock Exchange is the Canadian equivalent of the New York Stock Exchange and holds the most influential stock market in Canada. Nortel employed about 95,000 employees worldwide. About 26,000 of those workers based in Canada alone. Nortel at one point had a market capitalization of almost C$400 billion. Nortel had set up pensions and healthcare protection for its employees. All of these were lost to either the restructuring under Frank Dunne which left about 60,000 employees without jobs or the bankruptcy that followed in 2009. Canadian government officials and regulators identified how destructive a full failure of Nortel would be on the Canadian economy. The Canadian government through the Export Development Canada project tried to lend money to the falling giant. However the Canadian government could not cover all of Nortel’s debt obligations. Nortel owed about $107 million and the EDC (Export Development Canada) could only supply about $30 million in short term loans. This $107 million interest payment accounted for about 4% of Nortel’s cash and put the company into bankruptcy. The world financial crisis of 2008 had put too much strain on Nortel and they were forced to begin liquidation. Public auditor: The auditors involved with this case were Deloitte and Touche. In documents from the fraud case, which is still being heard by the Royal court in Canada, Deloitte claims that they were not given proper documentation by Nortel. Deloitte claims that they did not have pertinent information which should have been provided by administrators at Nortel. Deloitte raised concerns to the audit board of Nortel in 2003 when Nortel turned a profit after Frank Dunne’s restructuring of the company. Deloitte raised awareness of potential fraud and did their duty in that respect. However further investigation conducted has implicated Deloitte in the financial reporting irregularities in Nortel which some have claimed dates back to the time of CEO Roth who held office before Dunne. Information coming out of the case states that even if transactions were deemed suspicious, they still signed off on the verity of the financial reports. Frank Dunne and some of his officers are now charged with fraud by both the SEC and the OSC which regulate the American and Canadian markets respectively. The case is currently still under review in the Royal court of Canada and civil charges have been brought in the United States. Fraud Triangle Nortel had experienced tremendous growth throughout the 1990s, allowing it to expand operations worldwide. Nortel’s expansion came during the telecommunication and technology bubble of the 1990s that inflated stock prices of companies in those sectors. Frank Dunn had taken over for the previous CEO, John Roth, in November 2001 during the telecommunication bubble bust. Dunn felt pressured to maintain the high stock price because it accounted for over one third of Nortel’s value2. Nortel management was also incentivized to post profits that produced executive bonuses with over $7. 8million going to Dunn alone. The primary members of the Nortel fraud were able to commit the fraud because, as executive officers and controllers, they were able to go around the internal controls of the company. That allowed them to implement many accounting practices that did not comply with GAAP. Nortel management’s rationalization for these fraudulent practices must have been that they needed to maintain the high stock price in order for the company to continue operating. Moral Breach and Ethical Issues As a publicly traded company, Nortel had the responsibility of fairly reporting the company’s true financial data to stockholders and potential investors. Dunn, Beatty, Gollogly and Pahapill breached this responsibility by establishing earnings management accounting strategies to manipulate Nortel’s revenues. Nortel management also actively sought to inflate earnings to trigger very large bonuses for key members of management. Perhaps, if these incentives did not exist then there would be less motivation to commit the fraud. Finally, Nortel’s auditor for over a century, Deloitte and Touche, has come under scrutiny by the defense lawyers in Dunn, Gollogly and Beatty’s civil trial in Canada this year. The defense claims that Deloitte approved of all major accounting adjustments that Dunn and his team had engaged in. Summary of Legal Actions On April 28th, 2004, Dunn and his fraud partners were fired for financial mismanagement2. On March 12th, 2007 the SEC filed civil charges against Dunn, Beatty, Gollogly and Pahapill for repeatedly engaging in accounting fraud to bridge gaps between Nortel’s true performance, its internal targets, and market expectations. Dunn and Beatty were charged with violating the officer certification agreement that was established by the Sarbanes-Oxley Act. Nortel settled with SEC on October 15, 2007 by consenting to be prescribed from violating the antifraud, reporting, books and records, and internal control provisions of the federal securities laws. Nortel paid $35million to the SEC, and $1million to the Ontario Securities Commission to establish a Fair Fund for affected shareholders. Finally, Canadian authorities arrested and charge Dunn, Beatty and Gollogly with seven counts of fraud. Their trial began on January 16th, 2012. Current Status: Nortel, once known as the largest telecommunications manufacturer in the world, filed for bankruptcy in 2009. Now three years later, the period of bankruptcy continues as the company discloses their every operating report highlighting each cash receipt and disbursement. When Nortel went bankrupt, executives believed that selling all business assets would be the best and easiest way to fight debt. Recently, Nortel has netted $7. 7 billion from selling its patents and businesses. As stated on their website, â€Å"Nortel remains focused on maximizing value for its stakeholders, including the sale of its remaining assets, resolution of claims, the wind-down of its global operations and entities, resolution of allocation matters with respect to the sale proceeds, and other significant restructuring activities toward the conclusion of the creditor protection proceedings. † The case for Nortel executives Dunn (ex CEO), Beatty (ex CFO) and Gollogy (ex controller), who were charged with fraud for affecting the public market and falsifying books and documents to earn larger bonuses, is still in trial. In February, a former Vice President of Nortel testified in court against executives stating that they had asked him to use questionable accounting methods to manipulate the company’s earnings. Although those who committed the crime have been charged, thousands of employees will still be left without pension plans and jobs. Nortel has spent over $20 million on retirement package these past two year, but unfortunately the company will stop the pension plan and disability program payments as it continues to sell away its businesses. By the end of 2011, Nortel was split into regional entities – Nortel Networks Limited in Canada and Nortel Networks Inc in the United States, causing disagreements over how to split $7. 5 billion that was earned by selling many assets and patents other corporations such as Apple and Microsoft Corp. The following charts, graphs and financial statements analyze Nortel’s current status. Case Study Questions and Solutions: 1. Dunn is a certified management accountant. Based on the facts of the case, which provisions of the IMA’s Statement of Ethical Professional Practice that was discussed in chapter 1 have been violated? Dunn violates many of the provisions of the IMA’s statement of Ethical Professional Practice they are as follows: 1. Perform professional duties in accordance with law, regulations and technical standards. 2. Provide decision information that is accurate, clear, concise and timely 3. Retain from engaging in any conduct that would prejudice carrying out any duties ethically. 4. Abstain from engaging in or supporting any activity that might discredit the profession. 5. Communicate information fairly and objectively. 6. Disclose all relevant information, that could reasonably be expected to influence an intended users understanding of the reports analyses or recommendations. 7. Disclose delays or deficiencies in information timeliness processing or internal controls in conformance with organization policy and/or applicable law. He violated these by selective reversal of revenue entries in 2000. Followed by concealing the reserves in 2002, which violated GAAP, and then avoided posting a profit so the company wouldn’t have to pay out bonuses. In 2003 Dunn released the reserves to falsely report a profit, which allowed them to eports a profit a quarter earlier than expected, and to pay out more bonuses to senior management. Also in 2003 he misled the investors about why Nortel had restated its financials in order to avoid uncovering the unethical management techniques him and his team had been using. All of these actions take away Dunn’s integrity and credibility in the field of manageria l accounting, which are two of the standards the IMA sets out. Dunn failed to meet his professional code of conduct and his company suffered because of it. 2. What are the responsibilities of an auditor to detect fraud? How were those responsibilities compromised by the actions of Nortel’s management? It is the auditors responsibility to report fraud if they find it, however in this case the actions of Nortel’s management made it difficult for the auditors to do their job. The false financial statements and hiding of money veiled the problems of the company from the auditors. Once there was a hint of the fraud the auditors found it and perused the trail, taking the ethical route and also following the code of conduct. It was their investigation that brought down the fraudulent executives and forced the company to restate its financials properly. This would eventually lead to the failure of Nortel. Nortel made materially false and misleading statements and omissions in connection with the quarterly reviews and materially misstated annual audits of financial statements. This caused the auditors to not be able to properly do their job, and review the statements. 3. Describe the incentives that created pressure on Nortel to manage earnings. Considering the role of Nortel’s management in this regard, discuss whether it met its corporate governance obligations as discussed in previous chapters. The incentives that drove Nortel to manage its earning where greed of the management team, the pressure to deliver bonuses, the pressure to survive an economic downturn, and the pressure to make the company seem like a good investment to both current and potential investors. In an economic climate of intense competition and corporate greed the management at Nortel fell victim to their vices and allowed the pressure to perform to overwhelm their priorities. This caused them to put their own greed and personal ambition before the well being of the company. Nortel did not meet its corporate governance obligations. It did not follow any internal rules of how to run the business. It ignored any corporate ethics they might have. It lied to stakeholders several times by misstating the financials. They did not follow the professional code of conduct of their careers and also did not follow industry standards. They broke the law. No one inside the company caught the fraud therefore their internal controls where not effective. Each of these immoral acts is a case where corporate governance has failed. 4. The final quote in the case characterizes Nortel’s failure as â€Å"just another casualty of capitalism. Do you agree with this statement? Why or why not? How would you characterize the cause of the failure at Nortel? I would argue that Nortel is not just another casualty of capitalism. Nortel did not function in a system of free market capitalism where the government had absolutely no regulation and let the markets function however they wanted. The capitalism system of North America is more of a mixed economy, which combines public and private ownership of companies, and also provides government regulation and intervention to prevent and deal with fraud. Even in a free market the system is meant to come to an equal balance of supply and demand, which cannot be reached if there is fraud involved since the supply has been inaccurately disclosed by the senior management at Nortel. I would characterize this failure as one of humanity. It was not the economic system that allowed this fraud to take place, but the greed of the people and a social environment that ties success so strongly to wealth. It was the social pressure and the effect of human nature that led to Nortel’s demise. . The case discusses how Nortel’s managers prioritized themselves over the shareholders, which, in part, lead to the company’s failure. What should be a company’s first priority? A company’s first priority should be following their code of ethics. The second priority should be the shareholders, followed by the management and other employees. This hierarchy ensures that all the business that is done with be both moral and legal , meaning there is no room to commit fraud and damage the company. In this way you are putting the shareholders first, because by providing a stable and healthy company the shareholders will see an investment that will be able to reach its highest potential. 6. Was Nortel’s settlement a fair penalty? Should the SEC have imposed harsher or more lenient sanctions? Should these sanctions have been on the managers, on Nortel as a whole, or both? A fair settlement would offer compensation to all those who were hurt by this fraud. Groups that may have been hurt could be shareholders, employees and customers. Deciding what is a fair compensation is a little more difficult, however as much of what these people lost as possible should be returned to them. As for the managers who created the problems and took part in the fraud should face a sentence of termination from their company, loss of license (if applicable) and jail time. The company and the individual managers have both failed stakeholders and should both be held accountable. In the case of Nortel specifically the stockholder settlement goes with these guidelines, as for the managers their trial is still ongoing and therefore no sentenced has been given to them yet.

What is the theme of The Country of the Blind and how is it portrayed Essay Example

What is the theme of The Country of the Blind and how is it portrayed Essay Example What is the theme of The Country of the Blind and how is it portrayed Paper What is the theme of The Country of the Blind and how is it portrayed Paper In the short story The Country of the Blind, the author H.G. Wells tries to convey a certain message. Wells expresses the theme of how man has difficulties adapting to change. The protagonist, Nunez, attempts to convince the villagers on the existence of sight but fails. The villagers are xenophobic therefore, are not willing to accept the truth and have difficulties to adapting change. Wells uses diction and setting to contribute to the understanding of this theme.The author uses diction to communicate the theme of how man has difficulties to adapt to change. As Nunez tries to convince the villagers about the beauty of sight, it is evident that they have difficulties accepting this through the use of diction. When they describe eyes as irritating bodies, something that is extremely agitating, it shows that the villagers were impatient and bothered with his constant appreciation for his sight, therefore showing their narrow-mindedness (Wells, 1997:21).By also describing eyes as queer things, something that is not normal or odd, shows the communities unwillingness to acknowledge an outsider (Wells, 1997:21). Moreover by describing Nunezs sight as an imagination it shows that they believe his views are ridiculous and unrealistic (Wells, 1997:22). Additionally in response to the words vision and sight, the villagers would be outraged and shocked. Through their reactions Wells clearly shows how difficult it is for them to adapt and accept something new (Wells, 1997:25).The author also uses setting to communicate the theme of how man has difficulties to adapt to change. Wells locates the Country of the Blind in a completely isolated area surrounded by rocks and cliffs. Due to the geographical location of The Country of the Blind, it is cut off from the exploring feet of men (Wells, 1997:4) thus causing the villagers imagination to be shrivelled (Wells, 1997:13). The isolated location of the Country of the Blind clearly causes the villagers to have no flexibility and a lack of understanding of the modern society therefore making it hard for them to adapt to change.Furthermore, Wells describes the outside world surrounding the Country of the Blind as an area that is frightful, icy, and incessant. All three of these words have negative connotations that show the outside world to be chaotic and have extremely appalling living conditions (Wells,1997:4). Wells juxtaposes this to describing the Country of the Blind as an area that has sweet water, beautiful flowers, and rich brown soil, all that have positive connotations that show the Country of the Blind to be a phenomenal place (Wells, 1997:4). The juxtaposition between the two worlds shows that they view their land as perfect, therefore there is no need for the chaos that comes from the outside.Wells clearly expresses the theme of how man has difficulties adapting to change through the use of diction and setting. Nunez tries to educate the villagers on what is out there in the modern world, but t hey just neglect it and have difficulties in adapting to a new idea. Man will always have difficulties adapting to change from what they are well adjusted to, but man should atleast try to acknowledge and appreciate that there is something else in the world. Without loosing their traditional roots man should be willing to learn and knowledge themselves on the modernization taking over our world.

Fail

When to Take a College Course Pass/Fail Most college courses require students to take them for a grade, but not always: In some cases, students can take a few courses as pass/fail during their time in college. Whether or not thats a good choice for you depends on a variety of factors, and there are a few things you need to know before choosing a pass/fail option over the regular grading system. What Is Pass/Fail? Its exactly what it sounds like: When you take a course pass/fail, your instructor simply decides whether your work qualifies you to pass or fail the class, rather than assign you a letter grade. As a result, it isnt factored into your GPA, and it will show up on your transcript differently. Assuming you pass, you will get the full course credits, just as if you had received a letter grade. When to Take a Course Pass/Fail There are a few situations in which you may want to take a college course pass/fail: 1. You dont need the grade.  Whether youre fulfilling graduation requirements or you just want to experiment with other areas of study, youll probably have to take a few courses outside your major. You may want to consider the pass/fail option if a letter grade in one of those courses isnt necessary for earning your degree or getting into  graduate school. 2. You want to take a risk. Pass/fail courses have no bearing on your GPA - what class might you take if you didnt have to worry about it affecting your grades? Pass/fail can be a good opportunity to expand your horizons or take a class that will really challenge you. 3. You want to reduce your stress. Maintaining good grades takes a lot of hard work, and opting for a pass/fail course can relieve some of the pressure. Keep in mind your school will have deadlines by which you have to declare youre taking the course as pass/fail, so it might not be an option for avoiding a bad grade at the last minute. Your school also likely limits how many courses you can take pass/fail, so youll want to carefully plan how to take advantage of the opportunity. Other Things to Consider Make sure youre choosing pass/fail for the right reasons, not just because you want to take it easy. Youll still need to study, do the reading, complete the homework  and pass the exams. If you slack off, the fail will show up on your transcript, not to mention the possibility youll have to make up for the credits you didnt earn. Even if you withdraw  from the class to avoid failing it, that will also show up on your transcript (unless you get out of it during a drop period). Keep in mind you may not be able to enroll in  all as a pass/fail student, and before you commit to a grading system, you may want to discuss the choice with your academic advisor or a trusted mentor.

Homeland Security Department Plays Very Significant Role in Ensuring Research Paper

Homeland Security Department Plays Very Significant Role in Ensuring Security of the US - Research Paper Example The CIA (Central Intelligence Agency) is a federal intelligence agency heavily involved in homeland security since its establishment in the year 1947. The agency is involved in providing security intelligence on a national scale to USA’s senior policy makers and implementers. The agency’s director is nominated by the President on the consent and advice of the state senate. The appointed director oversees the agency’s budget, personnel and operations. At present, the number of people working in CIA cannot be disclosed publicly either is its budget. The agency’s budget and the number of employees are known and scrutinized only by the Budget management office and the Senate Intelligence committee. The agency has a number of responsibilities in the homeland security setup: Its most basic mission is to gather, analyse, conduct evaluation, and disseminate intelligence deemed foreign with the aim of assisting the country’s President and high-level policy-m akers in the government in formulating strategic decisions that are related to the overall security of the country (Gurr et al, 2009). This complex process integrates a number of steps. Identification of a national security problem, the collection of information, assessing present and perceived future situations based on the collected information, are definitely some of these steps (Douglas and Olshaker, 1999). The agency analysts only report the collected information and are not in any way mandated to make any policy recommendations (Sauter & Carafano, 2005). Making policy recommendations is left to other related agencies such as the Defense Department and the State Department. The CIA is also not involved in law enforcement that is done by the FBI (Federal Bureau of Investigations) (Douglas and Olshaker, 1999). The agency can also be engaged in actions deemed covert based on the President’s orders in line with the applicable law(s). CIA’s role in Homeland security is widely important. Its association  with Homeland Security is generally based on the agency’s four components/departments that work together in the processes of collecting information, analyzing the collected information, and disseminating it to senior officials in government