Same sexual-marriage Essay Example | Topics and Well Written Essays - 1500 words

Same sexual-marriage - Essay Example First, on the historical ground, it is noted that the first recoded statement of people with the same biological sex who fall in love was in U.S, the University of Minnesota. Two students by the name John Richard and his lover McConnel Micheal fell in love, and when the pleasure grew to uncontrollable situation, they matched to county district court, for a request of marriage (Burns 120). This dramatic event occurred in 1970, particularly the eighth day of the fifth month. Unfortunately, it is in tabulation that the Court- Clerk by then Mr. Nelson Gerald declined the application, on the ground that both the applicants were men. This marked the beginning of  Ã‚  unending journey of love. With the knowledge they had concerning Minnesota law, the two applicants went ahead to sue Nelson, who was the Clerk by then handling the case, arguing that Minnesota laws do not mention anything to do with gender. In favor of Nelson, the trial court was not impressed with the claim and so they agre ed with Nelson. Nonetheless, the two lovers went ahead to seek the Supreme Courts intervention (Edwards 232). Still, since it was the first thing to be heard in America, the couple faced a rebuff again. However, the journey had been ignited. After several rejection and constitutional bans on the same sexual marriage, the Netherlands opened up. It is documented that in 1979, the Netherland country loosened up to the extent of adopting the unregistered cohabitation. Therefore, couple of the same sex could cohabitate, although not under a registered permit. This further, was forced to enter into scheme on the ground of being a civil status in rent law. Consequently, Netherlands was the first country to embrace same sexual marriage, and that they permitted the couples to apply for limited rights on the same. This wave moved across the world

The Revolution in America Essay Example | Topics and Well Written Essays - 2250 words

The Revolution in America - Essay Example In the evening of 26th August 1765, the home of the Massachusetts Lieutenant Governor and Chief Justice Thomas Hutchinson was attacked by a mob from Boston while he was eating dinner with his family. The group broke into his home and looted and stole a large number of possessions from there, however, the Hutchinson family manages to escape just in time to avoid a bloody disaster. The Stamp Act Congress was formed and met in New York where the conflict that took place in Virginia was resolved and this paved the way for the first united coalition of the North American colonies. A new series of colonial taxes followed suit in 1767 called the Townshend Duties and would be accepted by the colonists as they were in charge of controlling trade. In Boston, things had not been faring well as a Non-Importation Agreement was issued by the merchants and traders with a condition of not importing anything that was manufactured and came from Great Britain in order to protest against the taxes, spec ifically the Townshend Duties that had been levied by the Parliament. In 1768, the Boston riots broke out as John Hancock’s ship was attacked by the British royal troops, for having violated laws relating to trade. This made the Parliament strict in its attitude and posted more British troops near the ports and waters in order to regulate the law; however, these stationed troops were soon hassled by Bostonians and led to the death of some troops. It soon became a massacre as more and more people began to get involved and this entire episode.... He assembled people to raid the British and destroy their forts and buildings as a sign of protest. Before this however, in November 1763, a group known as the Paxton Boys that consisted of half a hundred Scottish and Irish men, massacred a formidably large Indian population in Pennsylvania and blamed the state government of being lenient and biased towards the natives. This enraged them and they aimed for equality, thus displaying their wants through a series of attacks. The British were extremely powerful and counter attacked Pontiac and his tribes which led to signing of the Proclamation of 1763 which forbade any American colonist from settling on Native American territory unless he had permission to do so by the means of either purchase or treaty. All these incidents led to the end of salutary neglect and subsequently, in April of 1763, the First Lord of the Treasury and Chancellor of the Exchequer took office in London – George Grenville. In the year 1764, he enforced the Navigation Act and also passed the Sugar Act according to which sugar would then be taxable as three pennies on molasses so that the costs that were incurred by the British government during the war with France could be undertaken in the form of payment and recovered so that the benefits would ultimately go to England. The colonial Americans however were taken aback by the amount of tax on the sugar molasses and expected it to be two pence per piece at the most because of which they began to then protest in order to remain in business. Apart from this, he also enforced the Currency Act by which he stopped the circulation of paper currency; the Stamp Act as per which taxes were imposed on printed materials; and the Quartering Act by which

Parents Who Have a Severely Disabled Child Should Be Allowed to Euthanize Them Essay Example for Free

Parents Who Have a Severely Disabled Child Should Be Allowed to Euthanize Them Essay Some people call it mercy killing, others call it murder. This is a tough question for every parent in the word who has severely disabled child that will never be able to recognize them or even understands who he or she is and why. This problem has occurred over decades and there is a lot of proof that those children are not able to live full lives and some of them are in constant pain. What’s more in some countries euthanasia is allowed (1). Only the improvement of medical treatment is the reason why those children are still alive (2) and this treatment is quite expensive so governmental funds are needed (3). A part of society believes that it is cruel to force severely ill people to live when in normal conditions they would die. Euthanasia is a painless death caused by a medical injection and it is allowed in Brazil, in some occasions in Canada and in some states in the USA. This choice has to be made by the person who wants to be euthanized. If the adult in care or child are not able to make that choice by themselves it automatically means that this procedure cannot be done. In these situations the question of giving rights to choose to another person always occurs. It is a conflict between law and ethics. It would be more ethical to end ones suffering, but the law says that every person has a right to choose and a right to live. Every child has a right to live a life without pain and some of those diseases are incredibly painful even if painkillers are used. So it would be more humane to euthanize the child. As always, if there is seriously ill child a lot of funding is needed. If the parent or guardian does not have money to cover the expenses the governmental funding is needed. Marc Spindelman, a law professor at Ohio State University and an expert in bioethics thinks that politicians starts to look God like, because a single state spends around 2,5 billion a year on severely ill children, yet this amount of money is not enough, so they have to decide who lives and who dies. According to data it costs around 103, 000 $ a year on infant with ventilator and around 100, 000 $ a year on a baby who is connected to feeding tubes (Extreme choices, The right to live or die(n. d.)). If that kind of a choice is given to government there is a question of why it is not given to parents, because they are the ones that will know better whether to continue fighting or to let the child rest in peace. The main reason why nowadays there are more disabled children than in the past is because of medical development. Severely disabled children in past in most cases could not reach adolescence, because of the fact that there was no special medical equipment that could help to keep those children alive, like there is now, for example, feeding tubes. That means that they can survive as long as they are in a hospital or as long as parents or the government have funds to pay medical bills. There is a law in Canada that allows parents to disconnect the feeding tubes, but that means that they will starve to death. That is the main reason why Annette Corriveau wants to euthanize her children Janete and Jeffery. They do not respond and they are not able to move, roll over or even move their hands. They are in vegetative condition for more than ten years and there is only a slight possibility that there will be a medication that might improve their condition. As Annette said in an interview, she thinks that euthanasia would be the best thing that can happen to them, because she would not like to live a life like that and she does not know anyone who would(). Also, some parents are wondering why they can decide to have an abortion during any stage of pregnancy, if a disease is detected, yet cannot give birth to make sure that the child is truly sick and then euthanize him or her. The fact is that despite modern medical equipment there is a slight chance that the doctor might be wrong and parents will kill an innocent and healthy child. If we would follow the law of nature, this kind of question would not even be considered and no one would have to make that kind of a choice. Because of today’s medical equipment we keep alive those who should be resting in peace and putting them through different painful operations and treatments just because of the society’s opinion that euthanasia is considered murder and because we think that living even in vegetative state is better than death. SOURCES: 1. Extreme choices, The right to live or die (n. d.) Retrieved from: http://www.enquirer.com/extremechoices/loc_extremeday2.html ; 2. Taking mercy (8 of March, 2012) Retrieved from: http://www.globalnews.ca/taking+mercy/6442597182/story.html

Basic Assumptions in Accounting

Basic Assumptions in Accounting Accounts are produced by all companies as a way of providing information to all third parties interested in the company’s performance. One of the primary aims of these accounts is to reduce the problems inherent in the agency relationship of the directors with the other interested stakeholders such as investors, employees and even government bodies. Due to the wide range of uses for accounts, it is little wonder that research into the way that these accounts are drafted and presented has had to lay down some fundamental assumptions in the way that accounts are written. However, in reality the assumptions that have underlined the analysis of accounts may, at times, be flawed, causing the overall analysis of these accounts to be at best incomplete and possibly even inaccurate (Hermanson, 2005)[1]. Assumption 1 – Accounts are Primarily for Shareholders This is a very common assumption and in many cases is not a damaging one. Even the law seems to support this assumption, with legislation requiring that annual accounts are produced and supplied to the shareholders (Companies Act 2006)[2]. This fuels the concept that the accounts are for the use of the shareholders, only. It is true, however, that accounts are largely for shareholders. The company belongs to the shareholders and is managed and run by the directors. This structure produces an agency problem with those running the business not being those individuals who ultimately benefit or suffer from its success or failure. Shareholders need the accounts in order to determine whether their investment is safe, whether they should be investing more, withdrawing their investment or asking certain questions of the board in relation to policies or activities. The accounts give valuable information to the shareholders in relation to the volume of sales, profitability, comparative analysis of key competitors and the overall value of the shares. Accounting standards have been developed with this key use in mind. It is necessary for all accounts to be audited by an independent auditor to determine that the accounts offer a true and fair value of the state of the financial position of the company. This is, of course, vital for the shareholders as they must trust the accounts being produced by the directors to be accurate, in order for them to make their investment decisions. Whilst all of these principles appear to be geared towards the shareholders, there are other users of the accounts that benefit equally from the standard set out in relation to published accounts. Other key users include the lenders. For many businesses, these stakeholders are absolutely vital and they will be largely interested in the same information as the shareholders, although will only really be concerned about whether the company has sufficient resource to pay back the loan that they have advanced to the company and that suitable security over assets exists (Watts, 2003)[3]. Employees are clearly interested in knowing the health and profitability of the company so that they can be comfortable with their own job security. However, this stakeholder group is often overlooked, despite its central role within the organisation. In addition, government agencies should not be overlooked, with agencies such as HM Revenue and Customs requiring information in order to collect the correct amount of corporation taxes (Brennan, 2000)[4]. Therefore, whilst shareholders may be the most visible group of stakeholders with an interest in the accounts, there are other stakeholders which also have an interest and should not be disregarded. Assumption 2 Accounting Measures a Concrete Reality which is Out There Prepared accounts are required to follow the basic principles such as relevance, understandability, consistency and comparability. Therefore, whilst accounts are prepared in line with the directors’ decisions and interpretations, there are certain underlying rules that must be followed to ensure that the accounts are as close to an unbiased, concrete reflection of the state of the business as is possible. In particular, this is important for the benefit of investor and shareholder comparisons. In order to make suitable judgements regarding investments and decisions about which company should be given support, the accounts of the two companies must be comparable. To be comparable the accounts must be as objective and factual as possible. However, just because it is desirable for the accounts to be a concrete reflection of what is ‘out there’ in the company does not mean that this is an assumption which can be drawn as being true. This need for consistency has been recognised by the International Accounting Standards Board which has developed, in so far as is possible, the financial reporting standards that companies need to follow in a bid to ensure that accounts are as close to being a concrete and comparable reflection as possible (Kroll, 2004)[5]. Take, for example, the way in which a company chooses to report its cash earned. The company could choose to operate on either a cash or on an accrual basis. Under the cash basis, the company would report income as soon as it actually arrives within the company, whereas the accrual basis shows the income earned at the time of the writing of the accounts, regardless of whether or not it has been already received. It is clear to see that the choice as to whether to follow a cash model or an accrual model will have a significant impact on the way in which the profit and loss appears in relation to the company. Other policies that are managed by international standards include issues such as the treatment of goodwill or depreciation, both areas that have traditionally allowed considerable director discretion. By having these basic accounting standards that companies must follow, there is certainly a move towards establishing concrete accounts. This, however, has not been fully achieved yet and, therefore, it is not fair to assume that all accounts are a completely concrete reflection of what is ‘out there’. Assumption 3 – Accounting Can be Neutral Clearly, it is desirable that financial accounts produced by companies are entirely neutral in the way that they are presented. Inaccuracy in accounts generally falls into two distinct categories, dishonesty or incompetence. Dishonesty has several different gradients and may be as simple as the desire by the management team to present a certain aspect of the business, whilst minimising the importance of other activities within the business. One of the main ways that a company could ensure that there is no element of dishonesty in the accounts is to have external auditors checking the accounts to ensure that they are a fair and accurate reflection of the company situation. Furthermore, with the financial reporting standards that have now been developed to ensure neutrality in the published accounts, companies are required to state definitively if they have deviated from the financial reporting standards, so that any move away from neutrality can be immediately and categorically identified. Therefore, whilst not all accounts will always be unbiased or neutral, identifying where neutrality has been deviated from, companies are now required to draw attention actively to this fact, thus increasing transparency. The use of external auditors in the preparation of the accounts is also a useful check and balance to ensure lack of misleading statements in the accounts (Cottingham, 1995)[6]. Despite all these measures, there remains the biased element of the accounts in the chairman’s statement. This is the opportunity for the board of directors to state their opinion and to detail the rationale of the company in terms of previous decisions and the direction which the company is taking in the longer term. This element of the report will naturally result in a non-neutral position (Goch, 1975)[7]. Company accounts are produced, as established earlier, for the benefit of many stakeholders, although primarily they are used by the shareholders and lenders to assist their investment decision. It is only natural, therefore, that companies will choose to forward their best possible position for the accounts. Whilst there are checks and balances in place in the form of financial reporting standards and the requirement of the independent auditor, it is fair to state the accounts are not entirely neutral, at all times. Assumption 4 Accountants are Professionals and Have the Ability to use Sound Judgement Accountants are used at all levels by companies of all sizes to manage the financial affairs of the company and ultimately to produce the accounts for external use, on an annual basis. All qualified accountants are required to be members of professional bodies such as Institute of Chartered Accountants of England and Wales and have strict codes of professional ethics in relation to the way in which they conduct their role (Riahi-Belkaoui, 1992)[8]. Despite the need for these accountants to be controlled and to be managed in a way that they conduct their role, it is essential that they are given suitable freedom to exercise their own professional judgement. Increasing transparency requirements and the greater degree of prescription that is being placed on the accounting profession, in terms of financial reporting standards and requirement is changing the role of accountants in the preparation of accounts. Accounting standards have resulted in accountancy becoming much more of a science than an art form. There is a danger in this shift of emphasis. Accountants are professionals and their sound professional judgement is essential in ensuring that the most accurate company accounts are produced. However, this sound professional judgement is only useful if it is unbiased to the company itself, i.e. through an independent accountant or auditor (Thomas Keim, 2003)[9]. Internal accountants who are employees of the company are under the influence of the directors and, as such, may have an unhelpful level of bias towards the company. In this case, where there are competing requirements, accountants cannot be relied upon to exercise the same degree of sound professional judgment. Published accounts are only as good as the information that is supplied to the accountants preparing these accounts. If accountants are not given the full information in relation to the company, they will simply not produce accurate accounts, regardless of how sound their professional judgment is (Chisnall, 2001)[10]. Professional accountants, as a whole, are required under their own code of ethics to exercise professional judgment when conducting their roles and this is generally followed. Constraints are increasingly being placed on the way in which accountants can prepare accounts and this is restricting the ability to exercise professional judgment in all cases. Care must also be taken when considering accountants who are biased due to their position with the company. Conclusions Many assumptions are made when it comes to published financial accounts. In almost all cases, these assumptions are not universally true and care should always be taken to reconsider these assumptions, whenever accounts are being analysed. Any deviations from these assumptions could dramatically impact on the way in which the company accounts are viewed by all stakeholders concerned. Bibliography Brennan, N. Gray, S.J., 2000. Accountants’ reports on profit forecasts: regulation and practice. Managerial Auditing Journal, 15, 9. Chisnall, P., 2001. Fair value accounting – an industry view. Balance Sheet, 9, 1. Cottingham, J. Hussey, R., 1995. The Prevention of Misleading Accounts Through Disclosures of Related Party Transactions. Journal of Financial Regulation and Compliance, 3, 4. Goch, D., 1975. The Changing Face of the Annual Report. Managerial Finance, 1, 3. Hermanson, R.H., Edwards, J.D. Maher, M.W., 2005. Accounting Principles. 8th ed., Freeload Press, Inc. Riahi-Belkaoui, A., 1992. Morality in Accounting. Quorum Books. Kroll, K.M., 2004. The Lowdown on Lean Accounting: A New Way of Looking at the Numbers. Journal of Accountancy, 198. Thomas Keim, M. Grant, C.T., 2003.To Tell or Not to Tell: An Auditing Case in Ethical Decision Making and Conflict Resolution. Issues in Accounting Education, 18. Watts, R. L., 2003. Conservatism in Accounting Part I: Explanations and Implications. Accounting Horizons, 17. Footnotes [1] Hermanson, R.H., Edwards, J.D. Maher, M.W., 2005. Accounting Principles. 8th ed., Freeload Press, Inc. [2] Companies Act 2006. Section 413. [3] Watts, R.L., 2003. Conservatism in Accounting Part I: Explanations and Implications. Accounting Horizons, 17. [4] Brennan, N. Gray, S.J., 2000. Accountants’ reports on profit forecasts: regulation and practice. Managerial Auditing Journal, 15, 9. [5] Kroll, Karen M., 2004. The Lowdown on Lean Accounting: A New Way of Looking at the Numbers. Journal of Accountancy, 198. [6] Cottingham, J. Hussey, R., 1995. The Prevention of Misleading Accounts Through Disclosures of Related Party Transactions. Journal of Financial Regulation and Compliance, 3, 4. [7] Goch, D., 1975. The Changing Face of the Annual Report. Managerial Finance, 1, 3. [8] Riahi-Belkaoui, A., 1992. Morality in Accounting. Quorum Books. [9] Thomas Keim, M. Grant, C.T., 2003. To Tell or Not to Tell: An Auditing Case in Ethical Decision Making and Conflict Resolution. Issues in Accounting Education, 18. [10] Chisnall, P., 2001. Fair value accounting – an industry view. Balance Sheet, 9, 1.

Parents Should Be Involved in Their Children’s School :: Argumentative Essays

There are many reasons that parents should get involved in their children’s school. Students who have concerned and involved parents tend to get better grades. When a parent asks questions about homework and assignments, supervises to make sure that they get done, and even helps with homework, it is more likely that assignments will be completed and handed in on time. Another factor in grades is attendance. With a low attendance rate, assignments will be missed, and the student will get behind in content as well. Parents who do not get involved in the school might not know that their child is not attending on a regular basis, or even care if their child goes. When children are first starting school, or transitioning from pre-school to elementary school or elementary to middle school, the transition is easier when parents are involved. If a child is unhappy about being in school, but their parents volunteer in the school, the child will see their parents there and be less upset because they will not be separated from them. For whatever reason, if a child is nervous or simply misses his or her parent, seeing the familiar face in the hallway or just knowing that they are in the building is comforting and makes the transition into school easier. Along with parents helping with homework and supervising that projects are completed, giving support to a child will make them more likely to pass from grade to grade. Without parent involvement, unless a child is self-motivated to go to school and do their work, it will be difficult to pass to the next grade level, and in time, graduate. When students see that their parents are involved in their school, it shows them that their parents care about their education. This sets a good example for the student, and they are likely to model their parents and believe that education is important and beneficial. This is especially true when students see their parents volunteering in their school. In order for a child to see their education as something important, they have to believe that their parents feel the same, especially at a young age. Reasons Parents Don’t Get Involved Sometimes parents do not get involved in their child’s education for a completely different reason than not caring.

Satan is No Hero in John Miltons Paradise Lost :: Milton Paradise Lost Essays

Satan is No Hero in Paradise Lost There have been many different interpretations of John Milton's epic, Paradise Lost. Milton's purpose in writing the epic was to explain the biblical story of Adam and Eve. Although the epic is similar to the Bible story in many ways, Milton's character structure differs from that of the Bible's version. Through-out the epic Milton describes the characters in the way he believes they are. In book II of Paradise Lost, Milton portrays Satan as a rebel who exhibits certain heroic qualities, but who turns out not to be a hero. Milton's introduction of Satan shows the reader how significant Satan is to Paradise Lost. He uses Satan's heroic qualities to his followers, and his ability to corrupt to show the thin line between good and evil. Satan was one of the highest angels in Heaven and was know as Lucifer, meaning, light bearer. This shows he was once a good angel. Milton makes the reader see him as a leader and a strong influence to all in his presence. He best describes Satan's ways when stating, "His pride/ had cast him out from Heaven, with all his host. / Of rebel angels, by whose aspiring/ To set himself in glory above his peers" (Milton Book I). Satan's pride was the main reason that God banned him from heaven. Satan always tried to be number one and a leader, instead of following in God's shadow. He would of lived a life in Paradise forever, but he had to follow his feelings as he states, "Better to reign in Hell than serve in Heaven" (Milton 31). This shows how strongly he felt about not being abo ve everybody else. Milton uses many events like the ones listed above to encourage the reader to view Satan as a hero. "Satan is described to be the brightest and most important angel" (McColley 32). These traits of Satan show how one might recognize Satan as the second in power right below God, who was the highest power of all. Before Satan decides to give up what he has and to rebel against God, he was one of the wisest and most beautiful of all the angels in heaven (McColley 24). Although Satan was beautiful, the most important trait that makes him fit into the hero category is that he was the most powerful angel in heaven.

Supply Chain Process for Apple & Zara

Customers place orders and purchase phones through authorized dealers/ retailers. 2. Dealers/retailers such as Singlet, epicenter etc runs low in stock and require replenishment from distributors. 3. Various distribution centers runs low in inventories, this triggers manufacturer (Foxing) for more ‘phones to be manufactured and shipped. 4. Manufacturer Foxing starts production schedule planning, procurement of raw materials are done prior to manufacturing actively. Figure 1. 2 To competitive strategy consists of all functions that exist in Apple's phone value Hahn.Below shows an example of how an ‘phone's value chain will look like. Components Design Build SO / Lull APS Branding Marketing Sales Billing Network Figure 1. 3 Primarily Outsourced Primarily Apple Looking at the above figure 1. 3, strategy of apple is to outsource functions such as network, billing, components and build. In this case, contracting manufacturer that handles the build function will be Foxing in Ch ina. Apple by engaging contract manufacturers such as Foxing, utilizes their economies of scale with high volume and low manufacturing cost as a result of low labor cost in China.The supply chain strategy here involves long-term partnership with contract manufacturer Foxing, apple enjoys various advantages which includes cost savings, improving operations and gaining of outside technologies and expertise. All these advantages helps Apple to remain competitive in the mobile phone manufacturing market in providing consumers with a product of high level technology at an affordable price. Figure 1. 4 The above figure 1. 4 illustrates the component level outsourcing of Apple phone, the plan here is using the contract manufacturer to procure raw components that areApple specific suppliers. These components from different countries, however the supply chain strategy from apple is to purchase most or all of the components from Taiwan. This approach can help to cut short the logistics requir ed to deliver the components to Foxing in China, Taiwan also enjoys and relatively short distance from China which in terms helps in saving logistics transportation costs. However it has one serious disadvantage, if Taiwan were to get into an economical decline or become politically unstable then it could actually destroy Apple phone's industry.The supply chain network design often puts one firm in control of it's long term supply chain strategy. Apple utilizes technology, marketing and efficient distribution and distributes different weight age to each category to achieve strategic fit. The phone's vast distribution channels by various network providers as well as resellers such as Challenger and Catchy, also though official retail stores and online stores all around the world. In this case Apple is capable of meeting high demand and reaches out to as many customers as possible using that vast network of distribution.Apple phone's supply chain strategy involves making use of an eff ective network design: 1 . Competing in the global smart phone market by providing the latest technology, innovation and product design. 2. Meeting global demand by setting up various regional distribution channels such as retail storage with consumer pickup and manufacturer storage with direct shipping. 3. Tapping onto expertise of contract manufacturers (Foxing Sheen), taking advantage of lower labor cost. 4. Making use of efficient raw component sourcing from various regions, cutting short logistics cost by consolidating sourcing to one region (Taiwan).The strategic fit of Ezra is related to the consistent demand from consumers with how Ezra respond to the ever changing preferences and needs. The supply chain strategy of Ezra is to construct consistency across consumers and company supply chain, it starts with customer's priorities to getting onto the competitive edge. Ezra utilizes a vertically integrated supply chain that response efficiently to consumers, strategic fit is ther efore achieved by sustaining this form of high responsiveness to customer needs. Deposit Margin Distribution Purchase suppliesOperations competitive strategy of Ezra will consists of all functions in the below Sara's value chain (figure 1. 5). Figure 1. 5 As you notice, Ezra utilizes in-house production, which Ezra in this case is able to harness the flexibility in variety, quantity and frequency of new styles of products. Thus Ezra is able to constantly provide customers with the most updated products, this cuts short the response time on meeting various customer demands. By doing this, Ezra is able to achieve competitive strategy by offering cutting edge fashion with time during different seasons and trends of markets.