Friday, September 6, 2019

Poverty and Pollution Essay Example for Free

Poverty and Pollution Essay Determine the ethical implications of business polluting in third world country. Explain your rationale. The Third World refers to the poorer and undeveloped countries of the world. Often, these countries have extremely poor environmental situations. Countries in Latin America, Eastern Europe, Africa, and Asia are the greatest victims of this environmental inequality. In addition to problems created by development and industrialization, poorer nations also suffer environmental difficulties caused by poverty and war, among other causes. Many environmental problems arise in the Third World. Air pollution, water pollution, deforestation, desertification, soil erosion, and poisoning of the environment are among the largest of these. (pollution problems on third world , 1999) The businesses that are polluting in a third world country are the businesses that think that because the third world countries are poor and under developed. They do not have the restriction that the U.S. does to prevent business from doing everything that they can to the environment, These countries are left with making decision on whether are not to eat are having clean environment. What do you think they are choosing to do? We sometime take advantage of people because of the situation they are in at the time. The Western countries take advantage of these Third World countries. They dump their trash and other hazardous waste into these Third World countries. The First World companies will go into these countries and build plants, which will pollution the air, in Third World nations to not have to deal with the regulations that they would face at home. Some of the transnational corporations that produce hazardous chemicals look at as overly dangerous in the First World find an acceptable market in the Third World. There, governments cannot restrict usage of these chemicals. They are trying to provide a way for its citizens to make a living. How can this be fair? How can these business live with themselves. What I have stated time and time again it always comes back to money. Suggest the reasons a business may conduct operations in a third world country and disregard any standards of pollution control. We see the pollution problem affecting the whole world. Industries are going overseas because the cost of labor is a lot cheaper. Therefore all they want to do is make a big profit by paying less and acquiring quality goods and services. (pollution problems on third world , 1999) Industries don’t care about the employees never the less about the environment. Laws and regulations a lot different in third world countries and there is a lot of corruption too; with this been said if anyone complaints money is the solution. Also as I mention before countries of the Third World struggle with population growth, poverty, famines, and wars, their residents are discovering the environmental effects of these problems, in the form of increasing air, water, and land pollution. Industrialized nations often dump wastes in developing countries where there is little or no environmental regulation, and governments may collect considerable fees for accepting their garbage. And not only that some of this garbage can be hazards not only for the environment but to the individuals leave close to this dump sites this third world countries would accept garbage for money this is hard to believe. This industries move to third world countries because there is not pollution controlled laws. Therefore industries are not allowed to manufacture of produce certain things their only option is to move if they want to still be in business. (gale, 2005) It has been said that pollution is the price of progress. Assess the connection between economic progress and development, on the one hand, and pollution controls and environmental protection, on the other. The optimal level of pollution is supposed to be the level at which the costs to the company of cleaning up the pollution equal the cost of environmental damage caused by that pollution. If the pollution charge is equivalent to the cost of environmental damage then the theory says that the company will clean up its pollution until any further incremental reduction in pollution would cost more than the remaining charge, that is until it is cheaper to pay the charge than reduce the pollution. This might seem to be less than optimal solutions to the community but economists argue that the polluter is better off than if it had paid to eliminate the pollution altogether and the community is no worse off because it is being compensated by the firm for the damage through the payments to the government. In theory the payments made by firms in the form of charges can be used to correct the environmental damage they cause. (beder, 1996) Support the argument that human beings have a moral right to a livable environment regardless of the country they live in. Every person in every community has the right to health, and to a safe and healthy environment. Unfortunately, these rights are often not respected. Many people suffer from serious health problems caused by a scarcity of basic necessities and an excess of harmful substances. The most vulnerable people are those who have low status because of race, ethnicity, religion, gender, class, caste, poverty, or for other reasons. They usually suffer first, and worst. The struggle to live in a healthy, safe, productive, and enjoyable environment by communities whose rights are not well respected by people in power is sometimes called the struggle for environmental justice. As part of the human rights; each human being has a moral right to life and to a livable environment. Also is not fair for these individuals from third world countries to suffer from more things they’re already struggling and then u have industries polluting their environment. Everyone should be able to have a good environment to live in. Also something that caught my attention is the even though here in the United States of America we have good environment individuals don’t not how to take care of it. For example people throwing garbage out their cars windows or disposing of chemicals in their back yard. This types of thing can cause damage to our environment. Take a position on whether nations have an obligation to provide poorer nations with, or help them develop, greener industries and sources of energy. Explain your rationale. Although some of this nations are poor they can also be rich because of natural resource for example oil, gold and expensive minerals. Many third world countries have been able to be successful because of natural resources. I think that if a nation is wealthy and individuals are happy, then it should help other nations because today for them and tomorrow for us. We never know when we are going to need someone’s help. Therefore it is not an obligation to other nations but it’s good to show support. The United States of America is known for helping others but I know there is always an interest or a agreement to repay the USA. Also increasingly, through globalization, many countries have become dependent on each other. While some countries are endowed with better quality resources, others have to be satisfied with current resources. History has shown that the poorer countries are usually those more vulnerable to disasters (economically and socially) and are less equipped to overcome these disasters. Rich countries, therefore, are consistently required to support those poorer countries through international aid. However, the right type of aid is more important than the quantity of aid. Rich countries should invest in the human capital of poor countries, provide defense against wars, and help develop the skills of the people instead of simply providing donations. There should be agreements and follow-ups on how the aid is being used. Propose a plan for uniform global pollution control standards and how you would enforce them. It’s hard to say how something can be done about this the procedures and norms are in place now. I think pollution is always going to be an issue and it’s going to be too late when individuals try to help with the problem. The only thing I can suggest is to maybe have dump sites in out of space and if the garbage tries to enter earth of other planet it would burn anyways. But to enforce new regulation it’s going to be a challenge hopefully they can come out with a solution soon. Industries are not going to stop producing thing while the demand is high. And if we told inviduals that this is harmful for the earth that they need to stop they would just laugh References Pollution problems on third world . (1999). Retrieved from http://library.thinkquest.org/26026/Economics/pollution_problems_in_the_thir.html Beder, S. (1996). charging the earth: the promotion of price- based measures for pollution. Retrieved from http://www.herinst.org/sbeder/enveconomics/economics.html

Thursday, September 5, 2019

Auditor Crazy Eddie

Auditor Crazy Eddie Question: What specific mistakes (apart from failure to notice â€Å"red flags†) did the auditor make? For each mistake, describe what the auditor should have done. If you were the Managing Partner for the CPA firm and had full knowledge of all the facts and events in this case, what changes in policy or procedures would you implement to make sure this audit failure does not occur in the future? The Crazy Eddies financial statements had many fraudulent over and understatements done in many ways that the auditors should have caught. They created fictitious revenues by a number of means. They prepared phony invoices showing sales which overstated their revenues to show the company was growing faster than they actually were. Their vendors collaborated in the fraud by lying to the auditors when the auditors attempted to confirm some of these receivables. The auditors were not diligent when they verified these invoices. They should have probed further into the vendors to verify that these sales occurred. They also should have understood the relationship between Cray Eddies and their vendors to understand if there were motives for fraud. They overstated their assets by overvaluing inventory. They would borrow merchandise from suppliers to inflate the ending inventory. The suppliers would ship the merchandise to the Crazy Eddies stores and hold the billing until after the end of the accounting period. The employees of Crazy Eddie went to great extents to deceive the auditors. They would move inventory to the stores or warehouses that were being audited to conceal the shortages. The auditors should have caught that the merchandise was not billed and understood what accounts they charged in the books when the merchandise was received. Another means of overstating the inventory was they shipped inventory from one store to another store so it could be double counted. This should have been caught by the auditors by having the entire inventory verified in parallel. The employees included in their inventory consigned merchandise and goods being returned to suppliers. This could have been found by understanding the details of Crazy Eddies inventory. The auditor should have identified the consigned merchandise and goods being return to separate it from the normal inventory. Crazy Eddie used the accounting periods to overstate assets and income. They held off closing the books past the end of the accounting period to overstated assets and income by boosting sales. The other means used was to reduce liabilities and expenses by not recording them until the next period. The auditors should have verified books at the end of the accounting periods to make sure that all transactions were recorded. The auditors needed to verify the transactions around the end of the period to verify their timing accuracy. Another category of fraudulent activities was when they were completing their financial statements. They didnt adequately disclose facts in the financial statements according to GAAP. The footnote during one period stated that certain income was recognized when received and the following period disclosed that income was recognized when earned. The auditors should have added an explanatory paragraph or a modification of wording for lack of consistent application of GAAP. Main Hurdman was the auditor for the companys annual audits and its consulting division was charging Crazy Eddie millions of dollars to computerize Crazy Eddies inventory system. This violates rule 102 for integrity and objectivity. Auditors cant objectively audit an inventory system they developed which means this is a conflict of interest. They should have chosen to develop the inventory system or be the auditor but not both. Crazy Eddies employees later stopped using the computer based inventory system designed by Main Hurdman and used their manual inventory system. The auditors should have noticed the change in the inventory system being used and understood why they changed. This should have been a signal that they were removing some of the quality controls in the inventory system. Many of Crazy Eddies accountants were former members of Main Hurdman accounting firm. The SEC added a requirement in the Sarbanes-Oxley Act that requires a member of the audit team not work at the client for one-year in certain key management positions. The firm is not independent with respect to the audit client if a former auditor accepts employment with the client. There were several reported instances where the auditor requested the client documents and were told that those documents were lost or inadvertently destroyed. Sarbanes-Oxley Act states that all working papers must be retained for 7 years. The inadvertent destruction of working papers that are less than 5 years has a penalty of 10 years in prison. The collusion of key personnel at Cray Eddies made it very difficult for auditors to uncover the fraud. If the auditors would have done a risk assessment prior to engaging with the client they would have identified a risk with so many family members employed at the company. The success and growth rate of Crazy Eddie was not normal. The auditors should have completed a comparative analysis of other electronic retailers. This would have shown that their high growth rate wasnt typical compared to others. This would have prompted the auditor to look closer at why they were outperforming the competitors. To prevent the CPA firm from having this occur in the future, they should follow the elements of quality control. The one element is the policies and procedures before accepting or continuing a new client relationship. They should complete a client evaluation form which includes evaluation of the clients management. If this was done in the Crazy Eddies case, they would have found that it was a risky client based on his selling techniques alone. The firm should follow the element of personnel management where all new personnel should be qualified to perform their work competently. The personnel should have adequate training and proficient. The field auditors for Crazy Eddies were young and inexperienced. The management team was able to manipulate and influence the auditors. The auditor needs to follow the procedure of verifying the inventory count by observing it. Precautions must be taken to avoid allowing the inventory to be moved by verifying it in parallel if multiple locations exist. Crazy Eddies auditors were fooled by not taking precautions to avoid double counting the inventory. The firm must follow the Generally Accepted Auditing Standards. One of the standards of field work is to obtain a sufficient understanding of the entity and its environment including its internal control. If this was done, the auditors could have seen that Crazy Eddie had influence over his suppliers to cooperate in inflating the assets. The change in the inventory system back to the manual system showed a lack of internal control. The firm must follow the rules of conduct. They must keep their objectivity by not providing other services such developing or advising an inventory system. They must remain independent by not auditing a client that has former members of the audit team working at the client within one-year.

Wednesday, September 4, 2019

Analysis in narration of the The Tell-Tale Heart :: essays research papers

Analysis in narration of the The Tell-Tale Heart In this paper, it talks about what type of narration of the story  ¡Ã‚ ¥Tell-Tale Heart ¡Ã‚ ¦ used, and will explain why this type of narration is effective. Obviously,  ¡Ã‚ ¥Tell-Tale Heart ¡Ã‚ ¦ is a first person narration story. From the wording and the way of presenting, it is clear to see there is one major character and some other minor characters; there are some reasons of why the narration is effective in telling the story. It is very easy to make reader to get involve in the story and easy to picture the actions. The whole story draws reader interested in what happened next of the story. It attracts reader ¡Ã‚ ¦s attention, understand the mental state of the narrator directly. Author gives confusion to reader between narrator ¡Ã‚ ¦s action and his speech in order to illustrate a piece of myth to the story.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚ ¡Ã‚ §Tell-Tale Heart ¡Ã‚ ¨ is a first person narration.  ¡Ã‚ §I ¡Ã‚ ¨,  ¡Ã‚ §my ¡Ã‚ ¨,  ¡Ã‚ §me ¡Ã‚ ¨ or  ¡Ã‚ §myself ¡Ã‚ ¨ appear many times in the story.  ¡Ã‚ §I was never finder to the old man than during the whole week before I killed him ¡Ã‚ ¨(36),  ¡Ã‚ §He had never wronged me ¡Ã‚ ¨(36),  ¡Ã‚ §Ã‚ ¡Kwhen my thumb slipped upon the tin fastening ¡K ¡Ã‚ ¨(37),  ¡Ã‚ §Ã‚ ¡KI felt myself getting pale ¡K ¡Ã‚ ¨(38). It shows that the narrator refers to himself as  ¡Ã‚ §I ¡Ã‚ ¨ through the story. The way of presenting in the story helps reader to know it is a first person narration. At the beginning of the story, reader knows the mad man is going to tell his own story.  ¡Ã‚ §Ã‚ ¡Kbut why will you say that I am mad ¡KHow, then am I mad? Hearken! And observe how healthily  ¡V how calmly I can tell you the whole story ¡Ã‚ ¨(36). The narrator is going to tell us a story. He wants to explain he is not a mad man. Therefor e, he tells reader his own story and if he telling his own story, then it must be a first person. From above all, it proves that  ¡Ã‚ §Tell-Tale Heart ¡Ã‚ ¨ is a first person narration story.   Ã‚  Ã‚  Ã‚  Ã‚  It is effective by using first person narration in  ¡Ã‚ §Tell-Tale Heart ¡Ã‚ ¨. Readers can throw themselves into the main character and to follow the actions described in the story. Since the first person participants appear in every sentence, thus it makes reader to get involve in the story easily. For example,  ¡Ã‚ §Ã‚ ¡KI turn the latch of his door and open it ¡K ¡Ã‚ ¨(36),  ¡Ã‚ §Ã‚ ¡KI move it slowly-very, very slowly ¡K ¡Ã‚ ¨(36),  ¡Ã‚ §I dragged him to the floor, and pulled the heavy bed over him.

Tuesday, September 3, 2019

Patents are Essential to the Modern World Essays -- Intellectual Prope

Patents are Essential to the Modern World A patent is the public disclosure of the invention and the best way of practicing the invention, in exchange for the rights to that information for a set period of time - twenty years. A patent permits its owner to exclude members of the public from making, using, or selling the claimed invention. This type of arrangement is a necessity for any type of scientific work. It allows other people to share in the ideas that have been thought and utilized by a company and/or individuals so that research is not unnecessarily performed twice. This is beneficial to the owner of the intellectual property (IP) so that financial reward can be obtained, and knowledge can be freely publicized for others thereby not inhibiting the progression of technology and science. This is a necessary step in the flow of scientific information so that the entire system remains efficient. The patent is a great way for protecting an inventor’s idea however there are some conditions attached to the granting of a patent. These are in relation to the use and history of the invention. The criteria that need to be met are that the invention is ‘Novel’, ‘non-obvious’ and commercial utility. The invention also has to work (be reproducible) and can not have been published publicly at any event prior to the filing of a patent. These factors need to be assessed before an application for a patent is filed. The patent is the most powerful method available to the owner of IP because it offers the most comprehensive cover, along with the most options in the ways that the idea can make money for the persons involved. Other means of protection are quite feeble in comparison to the patent, for example ... ... company. Or they are supplied with an annual crop which can only be used once, as it produces sterile seeds, and therefore they would have to purchase the same invention many times over simply due to a lack of money. This ensures rewards are passed on to the inventors of the invention. This is good in a commercial sense and enables quick progression of commercial products. It is also good in a way of freedom of research information. However the end user might not always be as well off as they could be. Overall the use of patents is an essential step in the commercialization of any product in the modern scientific environment. It is a method of trying to reduce the doubling up of research and ensuring the correct people are paid for the inventions. It is essential that some basic rules are followed and every idea is scrutinized by an application process.

Monday, September 2, 2019

Implications of Omnipotence :: essays research papers

Implications of Omnipotence The concept of omnipotence seems to reign prominent among most religions, specifically among their myths articulating the origin and the inevitable destruction of our universe. Omnipotence, meaning all-powerful/perfect and predictably all good, produces many contradictions and questions merely by definition. The prospect of a life form being omnipotent is impossible. For the omnipotent being would inexorably be the creator and destroyer of all things; however, a perfect (omnipotent) being needs not to create anything else, for it is perfectly harmonious in its state, let alone creating an imperfect universe necessary for destruction. Every race, culture, and individual for the most part seem to have some grasp on a deity or deities that omnipotently created everything and all-lovingly watches over all. Some people will declare these beings’ omnipotence as fact and infallible, but with no deliberation of the entire scheme of things. Most believers, with some exceptions, say that one must have faith, and irrelevantly tack-on, â€Å"Our god(s) is all-powerful, and loves all his/their children however imperfect they may be.† If something is perfect and all- powerful then nothing imperfect can come from it. This also proves that the concept of opposition would not exist; everything would perpetuate in perfect harmony. Most monotheistic religions such as Christianity, Islam, Judaism, etc. believe in a single omnipotent god that loves man above all as sons and daughters. If such a being exists and is truly omnipotent, why is there so much pain? Man suffers from plague, war, and natural disaster. How does m an’s agony in any way depict an all-knowing and all-loving being? Followers often use the sayings: â€Å"It is his (omnipotent being) will† or â€Å"He (omnipotent being) works in mysterious ways,† in order to justify man’s constant sorrow before this being’s feet. According to the Bhagavad-Gita (Hindu sacred book), when â€Å"all the radiance of a thousand suns were to burst at once into the silent sky, that would be like the coming of the Mighty One. I am become death, the shatterer of worlds.† With the presence of nuclear power, this quote seems somewhat disheartening; nevertheless it reiterates the fact that if there is a force above all, it being omnipotent is unfeasible.

Sunday, September 1, 2019

Morrisons Swot Essay

Richard Hammond, use of familiar face to advertise the company in a celebrity obsessive society. †¢Emphasis on procuring and distribution of quality British product at competitive price compared to competitors †¢Acquisition of new stores and expansion of the company, steady rise in company profits in recent years Weakness: †¢Company focus mostly on food products while the market share for daily goods, accessories and pharmaceutical are being over taken by competitors . i. e. Tesco, Asda †¢The economic crisis- means possible customers cannot afford to spend their income quickly and will prefer for a better value before making sale †¢The company as many other major supermarkets are essentially working in a negative working capital meaning its always in debt †¢Company lagging behind in implementing its digital services to its customers compared to the major competitors such as Tesco who’ve had their online service operation for several years now †¢Globalization means cheaper and equally quality product can and are being sold by the stores competitors at competitive price Opportunity: †¢Branching out into other business ventures like pharmaceuticals, opticians, electronics, entertainment goods, clothes and many more †¢Focusing more on customer satisfaction and ease of convenience in order to portray the company in a positive manner †¢Special deals and offers on common consumer goods as in food stuff & hygiene, during such economic instability to present solidarity and understanding towards the customers Threats: Adverse weather conditions such as snow storms and heavy rain, etc over major sales season may result in poor profit margins †¢ Due to external geo-political pressure i. e. new rules and regulations brought in by the E. U may result in heavy loss of possible income †¢Recent economic crisis means the loss of hundreds of thousands of job and business loss, directly affecting the spending power of would be customers who may look for cheaper alternatives to a supermarket †¢Competitors from major European supermarket Losing valuable suppliers and fianancial aid from banks due to the economic crisis

Fate Symbolism Essay

Some people believe that each step steps on the way of life is predetermined through the beginning to the end, and people are powerless to resist it. The main character who is the narrator of the short novel, â€Å"A Woman Like Me† by Xi Xi, is trying to convey to us the same concept which is called the fate. She has been an orphan since she was very young, and she and her brother were raised by her Aunt Yifen. Her aunt has so much pressure that she pays less attention on their education, so when the narrator grows up, she lets her inherit their familial skill which is making up for dead. All of these elements lead her life into a miserable fate. From the psychological description of herself, I found that in the depth of her heart, she actually doesn’t want to surrender to her fate, but wants to have friendship and love. In my opinion, our life, whatever love or death, are seem arranged by fate, but we can try our best to alter it and change it. As in the story, althoug h the narrator considers that all the things happened in her life is arranged by fate and she is â€Å"totally powerless to resist Fate† (152), I think most of the misfortunes happened in her life are root in her timidity. The reasons that makes her lacks of courage are her self-abased and doesn’t want to violate her family’s custom. In my opinion, our fate is in our own hand. When she faces the point of transition of fate, she doesn’t have enough courage to change her own fate because of her self-abased, but in the depth of her heart, she is really want to change her destiny. In story she describes herself, â€Å"I’m a person who has no concept of self-protection, and my words and deeds will always conspire to make me a laughing stock in the eyes of others† (152). Her character make people around her can’t accept her and laugh at her. It makes her who originally is self-abased because of low education become more self-abased. Her despaired emotion is expressed many times in the story, â€Å"A woman like me is actually unsuitable for any man’s love† (152). The word, â€Å"actually†, was said with her realistic helpless. She has no confidence to fall in love with a man. She thinks her fate is decided that she can do nothing for it. However, when the narrator who originally surrenders to the fate sees the boy suicide for love, she unexpectedly feels shame of him and refuses to make up for him. She thinks that â€Å"his had been act of extreme weakness: †¦ I should have nothing to do with anyone who lacked the courage to resist the forces of fate.† (157) Her view of other’s fate reflect the real idea in her depth heart. When she face the situation of other people, she is very clear that people should have courage to resist the force of fate. As a Chinese proverb said: â€Å"The spectators understand the chess game better than the players.† When she faces that boy, she is feels humiliating with his weakness. We can find her aspire and insist of love. Unfortunately, she doesn’t have the courage to ins ist her own love. Thus, it is her self-abased make her yell of fate can only leave in the depth of her heart and can’t let it into action. Another reason that makes her hesitates on the edge of fighting to change her fate is she asserted Chinese traditional ideology by family. In one hand, she wants to control her life, but on the other hand some traditional ideas are still leave in her mind. At that time in Hong Kong, because of the Colonization of Britain, many people were influenced by the concept of western culture which was that people could control their life and changed their fate by themselves, but the concept of her family was quite different. The narrator’s family is from the main land of China. Her father and her aunt are all cosmeticians that make up for dead which is the skill that handed down from their ancestors, so in the traditional concept, it must have a person in the family to inherit this skill and her Aunt Yifen choose her as the successor. However, the society also influences her so much. She describes the society as a â€Å"greed-consumed, dog-eat-dog world† (154). From how she describes the society, we can find out most people in that society are all struggling to survive in that competitive world. They don’t follow the fate but create and change it by themselves. Under the influence of the surrounding, she once has thought about many other works she can do, such as â€Å"work as saleswoman in a shop, or sell bakery products, or even be a maid in someone’s home† (160), but finally, she still afraid of to compete with others in that cruel society and follow her fate that decided by her family. On the contrary, I don’t believe that fate is not changeable. I think the destiny is in my hand. In the story, the narrator is so weak that she predicts her fate is predetermined and yields to her fate. She and her Aunt Yifen have the same occupation, and she has already seen her aunt’s miserable fate, so she pessimistically thinks that her â€Å"fate and Aunt Yifen’s are one and same.† (159) She is still young and nobody know what will happen in the future, but she give up at first. I believe that opportunities are for the people who are prepared. If she gives up trying and working hard, she won’t grasp the opportunity to change her fate, even the opportunity has coming. As we know that America is country that full of opportunities for people who work hard to change their fate. That is the reason I came to study in America. As an international student whose first language isn’t English is real tough to success in academic. However, like most of other international students, I know that I need to keep studying hard and never stop. Once I hesitate, I will fall behind of others because everyone keeps fighting and struggling in this competitive society. Therefore, I believe that fate is in my own hand. In conclusion, I really feel regressive for her. If she cares less about other’s view of her, she will have courage to save her love; if she put away her traditional idea, she will have courage to find a new job; if she becomes more confidence, she will against her miserable fate and start a new life. To me, I will have the courage. Stand up from where I fall down and keep working hard, I believe my fate will be different.