Judas at the Jockey Club

As an American in the late 1800's, owning a farm was not too uncommon, especially if that farm was located in Mexico. At this time, though, Mexico was in the Porfirian Era (1876-1911). In this certain era, Mexico was being encountered by two very different cultures at the same time: the industrial, and the traditional. These distinctively separate cultures impacting Mexico made it as what can be described as â€Å"backwards† in a sense, as Mexico was practically regressing as the world around it was moving on to bigger and better things.Mexico was so behind that â€Å"many had concluded that Mexico had yet to advance beyond chipped rocks as utensils. † (p. 67). Mexico at this time had locked itself in a stagnancy of its own traditions. The people were simply too anxious towards newer technology to move ahead and replace what they had known for so long. In Mexico at this time, stones were used for nearly every operation executed by the natives. Women that would hand-grin d the meal for tortillas still used a stone roller and slab for the job.They would then take the tortillas and place them upon a hot rock, as stoves were unheard-of at this time. The houses that they lived in also represented the backwardness of the era, as they seemed to replicate that of an Aztec or early Spanish hut with its flat top and adobe construction. In these houses, the Mexicans lacked all types of furniture, even a bed. For sleep, they used what were called petates, which were simple mats to sleep on. They also did not possess any means of heating or cooling, so all resources that they had were to be utilized in many ways.As far as the implementation of new technology goes, Mexico was very stubborn to say the least. As written in the book, â€Å"In near disbelief, a New York Times reporter wrote that Mexicans scarcely understood the use of the wheel. † (p. 72), so it is not entirely difficult to believe that Mexico was still in an ancient lifestyle. Because of thi s lack of transportation technology, many Mexicans at the time would use mules as well as men to transport freight across distances.This was a huge representation of the stunted technological growth that Porfirian Mexico possessed. Another great vision of Mexico's poorly adaptive society was the plow. This plow was described as being â€Å"a long tree branch, with a crook, sometimes faced with an iron, serving as the plowshare. † (p. 72). It also is told to be ox-powered, hooked up to its horns, making it unreliable and at most times inefficient. It was also awfully bad for the ox, as it made the creature push and strain on its neck muscles.On the ranches that did however import plows from the United States, one handle would be removed to replicate the traditional tool that was still used, rather than learning to use the newer and better improved one. Other Agricultural tools were not used in Mexico either, further representing the stubbornness Mexicans possessed toward chang e. Wheat was still harvested by a sickle, rather than a smooth blade. The wheat was not caught by a cradle either, virtually creating more work for the Mexicans overall. No tools were used to thresh the wheat either.Instead, â€Å"the grain was threshed by spreading it in a corral and allowing the animals to trample it for two or three days. † (p. 73). By the time the process was complete, dirt and animal filth was mixed in with the product, making it very much unsanitary. Not only were these Mexicans stubborn to adapting the new technologies, they were hostile as well. After one hacendado had learned that the thresher machine was much more effective and practical, the village priest had declared that it was â€Å"possessed by the devil and forbade the peons to work with it.† (p. 73); the American owner of this machine had to have it exported out of the area to prevent it from being destroyed. Despite the unholy declarations of priests, many villagers naturally opposed using the machines because they left the straw â€Å"whole†. On top of this resistibility to change, the farmers who grew such crops were ignorant to the fact of rotating and resting the fields. They just did not understand the scientific ways that were upon them.One of the next biggest appearances of the ignorance and stubborn acts of Mexican workers at this time was the views they held on the basic tools of the Yankees. As the new technologies of shovels and wheelbarrows were being brought into Mexico, they were being completely disregarded. When Mexicans needed to transfer or transport the earth, they would use what was called a horn scoop, and dump their collected dirt into a leather bag for transportation rather than throwing shovelfuls into a wheelbarrow.An example of wheelbarrow use is told as the following: â€Å"one laborer working on the church loaded his wheelbarrow with bricks, lifted it onto his head, and trudged over to the masons. After emptying it, he replac ed the wheelbarrow on his head and returned to the brick pile for another load. † (p. 74). All means of irrigation were done by transferring the water by means of a pot or bucket. Sometimes other ways were implemented as well, but nonetheless, these was were too known to be dated back to ancient times.The simplicity of it was so neanderthal in style that its told that these methods of irrigation were derived from those used on the Nile hundreds of years before, and not improved on since. Mining as well was un-influenced by the evolving technologies, as the mines hardly differed from what they had been over past years. The workers would dig into the hillside, and use long poles, generally 8-10 feet in length, to escape in and out of the mine. The tools the actual miners utilized was a steel-tipped iron rod, rather than the contemporary pick of the modern age.These drillers, or barrateros, were known as the elite society of the underground, also being paid much better than other s. As far as the ore-transferring process went, it was very dangerous, in the fact of ascending up these wooden poles to the surface. Its said that the workers would rest the bag filled with ore, usually around 150-200 pounds, on his back and begin the ascent. It's also said that the carrier would often have to hold the bag steady with one hand to prevent it from falling, climbing and retaining balance with the other.The process Mexicans used for processing the ore was also deemed very inefficient and mediocre, as â€Å"one engineer estimated that using these techniques Mexican miners took away about 60 percent of the metal contained in the raw ore. † (p. 76). Mexicans also sported yet another downfall, as they relied on rawhide as a crutch for and any all repairs. â€Å"Thongs yoked the plow to the ox, bound cargoes on the backs of mules, stitched together everything that could be laced, tied rails to fence posts, and held rafters in place.† (p. 76).That previous sent ence pretty much sums it up- the idea that â€Å"what a Mexican could not do with rawhide was not worth doing. † (p. 76). Mexicans had virtually eliminated the need for any sort of pins or nails in their society. However, though this rawhide-repairing technique was useful on many things, it would not be accepted let alone effective on machinery. Their means of repair through rawhide put them at a handicap had a repair been needed for any sort of machine, especially one made from cast iron.When a problem like this would emerge, the Mexicans would simply toss that machine aside and no longer worry about it. This furthermore reinforced the ignorance to technology that Mexicans sported. Mexico in this period of time was very much behind technologically. They did not induce change, nor did they embrace it if it was placed in front of them. They faced many disadvantages in the Porfirian Era because of this, but yet, they were not stagnant in their duties. The Mexicans, still using the ancient practices that have been long used by their ancestors, would get the job done.Their work ethic was definitely an admirable one, but the shame of it overall is to think that they could've gotten so much more done had they not been so single-minded toward new technologies. This obvious stubbornness sent them into the regression, or â€Å"backwardness† that they were known for at the time, strongly reinforced by the idea that â€Å"if it's not broken, don't fix it. † Eventually, though, Mexico at this time would be attacked by the Porfirian Liberals, who posted restrictions upon the church and seized lands in attempt to â€Å"modernize† the so very far-behind Mexicans.In response to the attacks, â€Å"these Mexicans under siege confronted modern life in the countryside and the city, and fought to preserve their customs†¦Ã¢â‚¬  (p. 88). Mexicans of this time were just not going to cave in to any foreign force, whether it be a change in technologie s, or a change in customs. They were very stubborn and strong-willed with their beliefs, regardless of who or what was threatening them. That clearly demonstrates why Mexico is not necessarily a place to implant new technologies, especially ones that attempt to improve on their own previous traditions.

Moral Panic Thesis Essay

How convincing is the moral panic thesis in explaining media reporting of, and public responses to, youth crime? Moral panic is a concept that examines inconsistent reaction to an event or person. Crimes concerning youths have occurred over the years which have provoked a strong reaction from the public. This essay will mainly focus on how the media reported two events, the Clacton riots in the 1960’s and the murder of toddler James Bulger in the 1990’s and how the public responded to them. It will examine the role of the media, in particular newspapers and will try to determine if moral panic is devised through media reporting. Stanley Cohen was the first Sociologist to use the concept of â€Å"moral panic† in the early 1970s to describe political, social or media influence (Jewkes, 2011). Cohen (1972, p. 9) defines moral panic as â€Å"A condition, episode, person or group of persons that emerges to become defined as a threat to societal values and interests† (Cohen, 1972). Although it was Jock Young in 1971 who first explored the role of the mass media in labelling non conformists groups and manufacturing crime waves (Jewkes, 2011). As well as moral panic is the theory of a â€Å"folk devil†, a name used by Stanley Cohen (1972) to describe a specific body that exists which is often created to understand societal anger. A folk devil ‘is typically identified with the evil doings of an individual or group of people (Ungar: 292). The folk devil in moral panic theory is seen to represent a threat to society and is viewed as â€Å"evil† and why action is required to remove or counteract this threat. The threat over exaggerates the consequence (Goode and Ben-Yehuda, 1996). However, it is this corresponding reaction that results in real fear. Though the reasons for this anxiety may be untrue or exaggerated, the fear remains (Goode and Ben-Yehuda, 1996). Cohen looked at the way in which the mass media moulds events, elaborates the facts and accordingly turn them into a national issue (Cohen, 1972). Cohen’s interest was in youth culture and its perceived potential threat to social order. The Mods and Rockers, Skinheads and Hells Angels all became associated with certain types of violence, which provokes a reaction from the public (Cohen, 1972). Cohen’s study was primarily about the conflict of the Mods and the Rockers, and the treatment they received in the public eye (Cohen, 2002). In Clacton on Easter Sunday 1964, the two groups fought, with some beach huts being vandalised and windows were broken. Ninety seven people were arrested. The story became a headline in every national newspaper with such titles as â€Å"Day of Terror by Scooter Groups† and â€Å"Wild Ones Invade Seaside – 97 Arrests† (Cohen, 2002). Cohen looked at the reaction of society, and his main criticism was that the media’s coverage of the incident was exaggerated, a distortion of the facts and stereotyping (Cohen, 2002). ‘Riot’, ‘siege’, and ‘screaming mob’ were phases that were included in the main story, creating an impression of a town under attack from which innocent holiday makers fled from a rampaging, unruly mob of youths (Jewkes, 2011). With the exaggeration of the numbers involved, consequently gave the perception the event was to a great extent a more violent affair than the true facts support. The press coverage seemed to follow a stereotypical pattern’ of unruly, out of control youths rather than what actually happened (Cohen, 2002). The general public reacted with hysteria, to the published stories and a media campaign was built, creating moral panic (Goode and Ben-Yehuda 1994). Words such as ‘riot’ or ‘youth’ became a symbolic status as deviant and items such as a particular form of clothing or hairstyle signifies that status. Negative emotions become attached to it, disassociating any previous neutral connotations acquiring altogether negative meanings (Jewkes, 2011). Moral panic often occurs when the media take a relatively ordinary event and report it selectively according to ‘news values’, as an extraordinary occurrence. To keep the story alive and to compete with other media sources, exaggeration, distortion, and stereotyping may be reported to keep the public interested. The youths revel in their new reported status as ‘folk devils’ and behave like the unruly youngsters that the media has created and the public now expect of them (Jewkes, 2011). The overblown reporting created unnecessary moral panic within society. The level of fear had been raised and the public call for protection and crackdown on these deviant youths. To heighten public fears, the police and politicians voice their concerns and to appear to be tough on crime and to deal with the problem, they usually seek to introduce new laws to strengthen existing ones and enforce law and order through zero tolerance policies (Jewkes, 2011). However, moral panic is not a new occurrence and the actions of youths are often been seen as immoral and threatening to the accepted norms and patterns expected within our society (Jewkes, 2011). In producing news for mass consumption, media economists would argue that the media is responding to the pressure of supply and demand by creating sensational accounts of real life incidents to the wishes of the consumer (Schissel, 1997). Nonetheless, the media has epistemological influence and by creating a world of ‘them’ and ‘us’ the media embed stereotypical images of deviants and menaces in our collective psyches that inform us as we form opinions about youths and crime (Schissel, 1997). The panics and the hatred that modern society has formed regarding young people could in some way be the result of constructed, controlled and de-contextualized images of youths (Schissel, 1997). Photographs and headlines are what the reader sees and is likely to remember the most (Schissel, 1997). This could be the case in 1993 when two 10 year old boys led away two year old James Bulger from a shopping centre in Liverpool, and brutally assaulted him, leaving him unconscious on a railway track (Morrison, 1998). The images of the two young boys leading Jamie away were captured on the CCTV cameras was widely used by the press and this last image of Jamie is an image that is still widely remembered. Reporting restrictions of child offenders in Britain prevented the two boys being named until the trial was over, however this did not stop the media publishing, unsupported wild stories about them and their families (Morrison, 1998). The CCTV images of the abduction, the age of the accused, the angry public and the details of the horrific death, all guaranteed massive news coverage on a land mark case (Morrison, 1998). The story triggered an immediate unruly moral panic (Cohen, 2002). Public outrage was fuelled by sensational and vindictive press reporting which described the 10 year olds as monsters, animals, the spawn of Satan (Jewkes, 2011), a pair of evil psychopaths (Morrison, 1998). Children are seen to represent the future and engaging in deviant behaviour is often observed as an indication that the youths of society are declining into moral chaos. The media target youths as wrong doers as a source of moral decline to explain the increase levels of crime and unscrupulous behaviour in society (Jewkes, 2011). The message of the Bulger case was that we were living in a violent world, where children were not safe with anyone, not even other children (Morrison, 1998). The story became a symbol for what had gone wrong in society, violent children, absent fathers, dysfunctional underclass families and the exploitation of children by television violence and video nasties (Cohen, 2002), and that acce ss to certain violent films could create child murderers (Furedi, 1997). These concerns were highlighted in the murder of Jamie Bulger. The case was related to the violent film ‘Child’s Play 3’, which the two 10 year old offenders had apparently previously watched. The case and the implications made against the film resulted in further regulations of videos via the British Board of Film Classification being enacted in 1994. However, there was no supported evidence that suggested a causal link between the film violence and the crime or that the two boys had actually watched the film, only that the film was at one of the boys homes (Morrison, 1998). This illustrates another instance of moral panic, highlighting that they are often based on insubstantial evidence. There is great difficulty in establishing connections between television violence and violent behaviour (Lusted, 1991). The question of television violence reflects the broader concerns of the nature of society. The fundamental causes of many moral panics have little, or nothing to do with the subject or event with which they focus their concern (Lusted, 1991). The dangers posed by moral panics are continuously exaggerated and distorted by the media with the result that public concern is heightened. They often present reasons and scapegoats for the occurrence of certain events in order to divert attention from more real and greater problems found within society. Such as the 38 adult witnesses who claimed to see two boys kicking and beating a smaller boy but who did not intervene (Morrison, 1998). Children who kill children are rare and go back as far as 1748 when William York, a 10 year old boy who murdered a 5 year old girl (Loach, 2009). The last notorious child-killer before the Bulger 1993 case was Mary Bell, in 1968 (Loach, 2009). Although there are other recorded cases of murder by children the UK, statistics suggest that juvenile crimes such as homicide are a crime that happens compar atively rarely (Morrison, 1998). The moral panic thesis has been criticised for its inability to determine a link between the extent of disaster and the level of response to it. Failing to accurately determine public levels of concern and as to whether people are motivated by the media to the exclusion of all other influences, makes it impossible to gauge whether the problem is real or not (Jewkes, 2011). Goode and Ben-Yehuda (1994) believe problems only become the subject of moral panic when they are familiar, and directly impinge on the individual’s lives. Threats such as a shrinking ozone layer maybe a future problem, but is unlikely to become the subject of moral panic (Goode and Ben-Yehuda, 1994). What is the length of time that public outrage has to be expressed to qualify as moral panic? Cohen’s formulation of the concept concludes that moral panics are short term, infrequent episodes which play on the conscious mind, quickly dying out and is forgotten when the story is no longer headline news, or it has more serious and lasting implications, such as changes in policy or legislation for the good of society (Cohen, 1972). Conversely, McRobbie and Thornton (1995) argue that moral panics are no longer events that happen every now and then, but have become a standard way of reporting news, designed to capture the consumer’s attention (McRobbie and Thornton, 1995). On the other hand, Furedi (1997) argues that we live in a culture of fear. The beliefs that society can be changed for the better have been lost to a sense of vulnerability. Whereas, Carrabine (2008) stresses we are now living in times of high anxiety and the media provide us with daily stories of adversity to constantly remind us that we live in a world of crisis, danger and uncertainty (Carrabine, 2008). Furedi, (1997), McRobbie and Thornton, (1995), Carrabine, (2008), Goode and Ben-Yehuda (1994) and Cohen’s concept of the moral panic thesis are all valid points. The public respond to incidents that impose on their lives, once the story is no longer headline news it disappears into the back of the conscious mind to be replaced with another article. However, moral panics does not occur on a daily basis, the general public see the occurrence of youth crime depicted in the media as an increasing and out of control epidemic but this does not necessarily mean moral panic will be created. The media may play an enormous part in the spreading of fear, and provoke anxiety, but they do not necessarily, create these fears in the first place (Lea and Young, 1993). For a media campaign to be built the public needs to react to the problem. The public may be outraged by particular reported issues, but if this does not generate public concern then there is no moral panic (Goode and Ben-Yehuda 1994). O’Connell (2002, p245) states: â€Å"The media do not directly set out to distort public opinion, but by entertaining people with crime, rather than informing the public about it, certain consequences follow†¦ a steady stream of salacious and lurid crime stories sell newspapers but ultimately distort the public understanding of crime as a serious social problem (O’Connell, 2002). O’Connell puts forward a journalist’s belief that, regarding crime news, in order for a newspaper to be successful, they are unable to reflect the everyday reality about crime, the consumer would basically not be interested (O’Connell, 2002). The news media shapes the way we think about things that are fear-provoking and unfamiliar to us. Despite the fact youth crime is a statistical rarity, the general population perceives youths as increasingly violent and dangerous. Media efforts to draw attention to certain types of news is based on the hypothesis that if the public fears it, it will read about it (Schissel, 1997). The threat of youth crime does exist and is a legitimate concern. But the media and politicians exaggerate youth crime to the extent that creates moral panic within society, to the extent that the fear of youths by the public is more of an issue, than the actual crimes itself. Therefore it could be viewed that both the media and political construction is more of a threat to society than the youths themselves. As a result it could be established that the media reporting of youth crime creates moral outrage and fear, generating concerns within the public, which does in turn creates moral panic within society about youth crime. References. Carrabine, E. (2008) Crime, Culture and the Media. Cambridge, Polity. Cohen, S. (2002) Folk Devils and Moral Panics. 3rd Edition. London, Routledge Cohen, S. (1972). Folk Devils and Moral Panics London, Routedge. Goode, Erich & Nachman Ben-Yehuda (1994) Moral panics: The Social Construction of Deviance. Oxford, Blackwell Fuerdi, F. (1997) Culture of Fear, Risk Taking and the Morality of Low Expectation. London, Cassell. Jewkes, Y. (2011), Media and crime, 2nd Edition, London, Sage. Lea, J. Young, J., (1993). What is to be done about Law and Order? Crisis in the Nineties, London, Pluto Press. Loach, L. (2009) The Devils Children. A History of Childhood and Murder. London, Icon books Ltd. Lusted, D. (1991) The Media Studies Book. London, Routledge McRobbie, A. Thornton, S., (1995), ‘Rethinking â€Å"moral panic† for multi-mediated social worlds’. British Journal of Sociology, 46 (4): pp 559-574. Morrison, B. (1998) As if London Granta books O’Connell, M. (2002) ‘The Portrayal of Crime in the Media – Does it matter?’ in O’Mahony, P. (Ed) Criminal Justice in Ireland, Institute of Public Administration, Dublin. pp 245 Ungar, S. (2006) ‘Moral panic versus the risk society: the implications of the changing sites of social anxiety’ in Critcher, C. (Ed) Moral Panics and the Media, Open University Press; Berkshire. pp: 292.

British Airways Cuts Expenditures Essay Example | Topics and Well Written Essays - 500 words

British Airways Cuts Expenditures - Essay Example This contest will be open to all; however, the entries should be coupled with at least a round-trip ticket for the last 3 months and for the succeeding months. Particularly, it should be a story telling about taking off to new heights in life-may it be a flying story of a person who decided to leave his family to study or work abroad or simply conquering the fear of heights. 1. The target audience is mainly the loyal customers of British Airways. This is comprised of the people who have become a priced possession for the company. Thus, it is very important to protect them from the negative impact of bad publications, which means that they should always have a good impression towards the company. 3. The promotional budget is just small for this promotion as there is not much equipment necessary for the production. Collection of the entries can just be placed in British Airways ticketing offices. 4. "Your message strategy consists of a positioning statement and three support points. They address key target market problems by stating a benefit; i.e. why the target market should care about your product, service or company. A message strategy can be extremely detailed and is like a recipe for all marketing communication" (Lawson Abinanti).

Camparison of three psychological disorders Essay

Camparison of three psychological disorders - Essay Example This also affects the cognitive and the behavioral aspect of the human activity and thus impacts his everyday life. These symptoms can be controlled through awareness, training and medication under the supervision and care of an experienced medical practitioner. There is tremendous role of counseling in the management and understanding of these symptoms which can have debilitating affect on the life of individual suffering from these mental diseases. Non-melancholic depression is the most 'common' type of depression seen by general practitioners. In this case the depression is not melancholic, or, put simply, not primarily biological. The term depression is sometimes used to describe the normal sadness orlow mood people feel if they've had to cope with a stressful event or problem, such as the death of a loved one or a relationship break-up. Depression is also the name for anillness that is more severe than normal sadness, lasts longer than two weeks, and interferes with other parts of your life, such as work, school or relationships. (Seligman, Walker, & Rosenhan) Instead, it has to do with psychological causes, and is very often linked to stressful events in a person's life, alone, or in conjunction with the individual's personality style. Non-melancholic depression is the most common of the three types of depression. People with non-melancholic depression experience: a depressed mood for more than two weeks Social impairment (for example, difficulty in dealing with work or relationships).It is also referred to as 'major depression', 'clinical depression', and 'mixed anxiety and depression' and is characterized by depressed mood for more than two weeks. Individuals with non-melancholic depression tend to exhibit key features such as a decline in self-esteem, self-criticism, a depressed mood, as well as non-specific features, such as a change in appetite, fatigue or sleep disturbance. People with non-melancholic depression do not have the marked psychomotor disturbance seen in melancholic depression and are less likely to report major problems with memory or concentration. Non-melancholic depression has a high rate of spontaneous remission because it is often linked to stressful events in a person's life. Non-melancholic depression responds well to different sorts of treatments (such as psychotherapies, antidepressants and counselling), but the treatment selected should respect the cause (e.g. stress, personality style). However, the challenge faced by general practitioners in treating this group, is the high rate of 'spontaneous remission'; hence, accurate assessment of treatment can be difficult (Wolfe,Erickson & Sharkansky ). Counseling can provide a platform for venting out the fears and overpowering memories related the disease and thus give a person a fresh perspective to deal with the issue which leads to depressive symptoms. The limitation in this approach is it is dependant upon the cooperation from the individual. Anxiety is normal reaction to stress and can have major or minor physiological impact on the person experiencing this symptom. In the state of anxiety the individual undergoes physiological changes which affect his cognitive, somatic emotional and behavioral aspects of life. These factors combined result in feelings of apprehension, fear

Spanish and French Baroque Research Paper Example | Topics and Well Written Essays - 1500 words

Spanish and French Baroque - Research Paper Example Paintings of the Baroque style show a kind of dynamism, in contrast to the static mood of the Renaissance. They achieve a sense of movement by placing the composition along the diagonal, instead of the vertical. The paintings of the age were infused with the vitality and vigor, which had taken hold of Europe after the counterreformation. Landscape was treated as an adjunct to the primary figural subject and served as merely the background. In fresco decoration it appeared as an â€Å"ornamental interlude† in opposition to the main figures. The artists of the Baroque era took the landscape and â€Å"endowing it with a new grandeur† pushed the details and incidents to the realms of secondary objects. This style of painting was marked by Pastoral themes, and the artist tried to recreate Virgil’s Arcadia as the locus amoenus (pleasant place), where shepherds could lead the days in otium (leisurely) pursuits. Baroque works of art stressed upon the idea of creating ple asurable emotions but without any vulgarity, and keeping it â€Å"simple and natural’ based on the concept of les biensà ©ances (decorum). The Classical landscapes of the Baroque age painting, is marked by vast open spaces, with an architectural structure, usually a dilapidated fort or castle, which is placed there so as to â€Å"order the landscape through a symmetrical placement of geometricized forms.’ The Baroque style was practiced predominantly in Catholic countries of Europe, and so, many of the important pieces of art can be traced to Spain and France.

Drugs And Society Assignment Example | Topics and Well Written Essays - 1000 words

Drugs And Society - Assignment Example The use of smokeless tobacco has been in existence in many parts of the world. In the United States, this habit was common among baseball players who used it for numerous reasons including making spitballs to facilitate their game. This was later on banned and even the baseball players left the habit to start smoking. Again, they heard of the odds of smoking and fled back to chewing tobacco, only to realize later that this was still harmful as well. A point of important concern is therefore to come up with a solution to this situation of dilemma. As has been stated, the use of smokeless tobacco was prompted by an attempt to solve the problems that smoking caused to the health of the user. Actually, one fifth of the deaths in the United States are related cigarette smoking. Smoking causes lung cancer, mouth cancer, cancer of the bladder and many other forms of cancer that inclusively contribute about three out of ten deaths related to cancer. The severe ness of the resulting cancer will depend on factors like the number of cigarettes smoked daily, the frequency and the time smoking started in the person’s life (Hanson, Venturell & Fleckenstein, 2006 p338). Smoking also has a negative effect to the circulatory system, which can be seen as high or low blood pressure and low or high pulse rate that can affect other body systems. Women smokers are not spared either as this interferes with their reproductive systems and can cause barrenness, stillbirths, or miscarriages that eventually affect their social life. Cigarette sm okers also find problems in their respiratory systems especially if they already have other infections like pneumonia. Smoking also has some mild effects like yellow teeth, eye problems, and even premature aging. On the other hand, the use of smokeless tobacco has some dangers that it pose on the health of the users

STRATEGY ANALYSIS AND EVALUATION Essay Example | Topics and Well Written Essays - 2250 words

STRATEGY ANALYSIS AND EVALUATION - Essay Example A company can gain a competitive advantage by optimizing the coordination of the value chain to create value for services and products, which are more than what it would cost to perform value activities. Thus, a company could create additional value without necessarily having to increase costs or amount of producing these products or services. The customers then pay for the added value. Starbuck’s strategy will also be analyzed and evaluated using Porter’s generic strategy, which involve focus, differentiation, and cost leadership. Cost leadership involves pursuing reduction of costs through a firm control of overheads, sacrificing R&D, and avoiding less profitable and marginal customers. Differentiation involves coming up with a unique product in the market that could be customer service, dealer networks, and brand image. Focus involves targeting a specific group, segment, or geographic market of a product line. Starbucks today would seem to be pursuing differentiation as a generic strategy, although when it started out, its generic strategy was more the strategy of focus emphasizing more on differentiation in a specific segment of the target consumer. In this case, Porter’s generic model will analyze and evaluate the strategies that Starbucks uses in gaining a competitive advantage while Porter’s generic strategies will examine how they utilize these competitive advantages. Analysis and Evaluation of Starbuck’s Using Generic Strategy Model On top of an established strategy based on competence, which is a major contributor to the success enjoyed by Starbuck’s, the company utilizes other strategies so as to maintain a competitive advantage over its main competitors (Thompson & Arsel, 2009: p238). According to Porter, a company has at its disposal three basic strategies that it can use as leverage in its industry. These include focus, differentiation, and cost leadership. Cost leadership is a strategy that aims to produc e low cost products that are of high quality while also reducing the firm’s operational costs. However, Starbucks does not utilize this strategy since its products are high cost. A company can also use the strategy of differentiation that entails the creation of services and products that are unique. The firm’s clients then perceive these services or products as unique and an addition of value, which allows the company to charge premium prices on the services and products. Meanwhile, the focus generic strategy involves specific sections or segments of consumers and can be combined with the cost leadership or differentiation strategies (Thompson & Arsel, 2009: p239). Starbucks pursues the focus on generic strategy within their specific target client segment with added emphasis in and the combination of differentiation generic strategy. Starbucks utilizes the generic strategy of focus with a target base of consumers that is composed of educated and wealthy drinkers of co ffee that are willing to part with more money for quality customer service and products (Smith, 2011: p505). Starbucks aims at a specific and narrow portion of the coffee industry’s consumers. Therefore, Starbucks’ strategy lays focus on the segment with its services and products being especially designed to meet the wants and needs of this segment of consumer. In terms of integrating the differentiation strategy with that of focus, the firm’s brand is presented with various characteristics that are diverse. Other

Virtual communities Article Example | Topics and Well Written Essays - 500 words

Virtual communities - Article Example t block or the other side of planet of any individual who is a part of a computer-mediated social group, as well as the potential benefits for personal or societal wellbeing of belonging to such communities. From virtual discussion blogs, networking communities and play-station networks to virtual shops, jobs, and even virtual classrooms, this widespread medium is phenomenal for bringing about such a greater sense of community. This concept/term has become so pervasive in its use that there is a propensity to blend all social activity into a sole concept and disregard the diversity of virtual frameworks (Renninger 2002, p.293). The World Wide Web has made it simpler for individuals to form virtual communities. Geographically dispersed, these communities are used for multiple social and professional groups to hold discussions, share activities, and build strong ties among members; they have become central to motivating people to get wired. There are many examples of virtual communities that serve different purposes and target different segments. For instance, for independent contractors and consultants, About.com is a key example of a virtual community that can be utilized to assist a distributed workforce. This community provides discussion platforms, online training, and other resource areas for assistance. Moreover, another example of a virtual community is BlackPlanet.com, which specifically caters to the African American society. It allows the Black minority to interact, by offering email, free personal pages, chat rooms, forums, news, instant messaging, and Internet telephony, as well as online events and special promotions. Furthermore, this community features online channels which cover a variety of topics, like career, health, money, politics, news, music, beauty, love, sex, and spirituality etc.; it also has a ‘Black Expressions’ book club (McKay 2000, p.157). Virtual communities go far and beyond to cover all segments, for example, for gaming and

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

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

Contractual Agreements Vs Joint Ventures Assignment

Contractual Agreements Vs Joint Ventures - Assignment Example This paper refers to the R&D programs with inter-firm co-operation. The modes could be either contractual or through joint ventures. The basic objective behind these methods is to ensure cost-economization and strategic intent. R&D implies the standard activity of research oriented development wherein techno-scientific knowledge is applied to create newer procedures and products. The crux is that organizations benefit in the long run through R&D efforts and they need to plan for such activities to foster creation of better processes and products. R&D partnerships form a part of diverse relationships which two unrelated companies entertain through acquisitions or mergers. Different kinds of taxonomies got inter-twined in such understandings and they are now inseparable. The inter-dependency could be charted in any of the following ways of: †¢ Licensing & cross licensing: The service providers collect fee for the technological enhancement provided to their partner and sometimes swap knowledge instead of fee for cross-licensing. †¢ Second-sourcing ratifies reproduction of already existing products with specifications. †¢ Sub-contracting of one firm by the other establishes the customer-supplier relationship usually for long-term contracts. †¢ Joint funded R&D programs are usually contractual in nature wherein firms co-operate to perform such activities. †¢ Joint ventures combine the interests of two firms on a profit sharing basis. Sometimes firms with specific objectives related to different functions including R&D stipulate guidelines for performance of those functions smoothly. This paper refers to the R&D programs with inter-firm co-operation (IV & V points listed above). The modes could be either contractual or through joint ventures. The basic objective behind these methods is to ensure cost-economization and strategic intent. General trends in R&D dependency: The MERIT-CATI list which surveys the trend of R&D dependency establishes the following results: 1960s witnessed a relatively low number of such collaborations with a gradual increase towards the end from 10 a year to 30 a year. 1970’s continued the 30 a year trend and graduated to 50 a year partnerships till the middle only to increase three-folds to around 160 a year by the decade end. 1980s are earmarked for 200 and above inter-firm partnerships in the inception and galloping further to 500 a year till its end. The first two years of 1990s slowed down the pace to 350 to 400 alliances a year but later rose to 700 odd partnerships only to set off again to 500 per year till the end. Though, there is a slowdown in the late 90s, the number of partnerships, however, is far higher than the level of partnerships activated in the early 1960s. These alliances are also circular in nature that when they decrease, they tend to increase cyclically. The notable factor is the number of joint venture (JV) collaborations vis-a-vis contractual agreements in such R&D partnerships. In 1960’s when there were meager number of R&D partnerships, most of them were entered through JV’s. Till the mid of 1970’s around 70% of the total agreements were done through the JV route and 30% of them were through contracts. However, in the early 80’s this range slowed down to 40% giving bigger hand to contractual

Theme and Narrative Elements in the Short Story Essay Example for Free

Theme and Narrative Elements in the Short Story Essay The short story of Little Red Riding Hood is a simple to understand child’s tale and clearly portrays the deceitfulness of appearance. The story is clearly organized with characters and symbols of innocence by a child and the sly dangers represented by a wolf. Throughout the story we see the characters build more of a persona of innocence and evil. It is stated by Cassady, M. (1991), â€Å"Symbolism plays a large part in Identity and Difference.† This is seen a lot and very clearly with the oblivious thoughts of Red Riding Hood and the singular objective of the wolf constantly reminded throughout the story. The characters add to the theme and the theme is portrayed though these characters. The theme of Little Red Riding Hood is made clearer and understanding in many ways. In the original short story there are clear references to what the clear idea is behind the theme. These are pointed out and recognized by asking simple questions even supported through the text. Clungston, R. (2010), â€Å"How does the writer use setting to narrow the underlying idea? How do characters make particular aspects of the underlying idea clear? How does conflict reveal the strength or worth of the underlying idea?† These are questions more clearly defined in this story than could be found in many others. The most clear and obvious would be the characters. The antagonist being represented as a mischievous and blood thirsty wolf gave a clear view on the danger posed against the young and innocent Little Red Riding Hood. The little fun loving child was also a character who added to the theme, making it clear there was an innocent victim. Along with the presence of the characters there is a clear instance of conflict making the theme clearer. In the short story there was a most noted and memorable moment when the wolf and Little Red Riding Hood reunited without Red Riding Hood knowing she was in the presence of the wolf. The famous lines in the story written by l’Oye (1697), â€Å"Grandmother, what big arms you have! All the better to hug you with, my dear. Grandmother, what big legs you have! All the better to run with, my child. Grandmother, what big ears you have! All the better to hear with, my child. Grandmother, what big eyes you have! All the better to see with, my child. Grandmother, what big teeth you have got! All the better to eat you up with.† Said and repeated, this became one of the most notorious childhood short stories to ever exist. This conflict showed the adolescence of the child and the trust she put into the wolf’s words. As these go on it becomes more obvious the appearance of Little Red Riding Hood’s grandmother become less resembling to how Little Red Riding Hood know her to appear. This is where â€Å"looks can be deceiving† seems to be most appropriately referenced. In the story of Little Red Riding Hood the child character had no knowledge of not talking to the stranger wolf, which led to her and her grandmother’s peril. . The story has the intertwining relations between the characters and their symbolism in the story. As the little child frolics and plays with butterflies and picks up nuts to enjoy the wolf tears through the woods to be sure not to lose out on his opportunity to feast. This is the image brought to the reader of the characters and heightened by the influences of the child being a child and the wolf being a wolf. Cassady, M. (1991) also states, â€Å"the characters are symbols as well as individuals† this explain our predicted image of the characters and the importance of why these two characters have to be who they are to make a clear statement in the story. Without the presence of these characters or the manifestation of the theme, neither would exist without the other to create the effect this story created. This is symbolism and character created strongest in the story of Little Red Riding Hood.

Impact of Beliefs on Learning | Essay

Impact of Beliefs on Learning | Essay CPPD Introduction Reflection has become a fundamental component of professional development of teachers and lecturers in the Further Education (FE) and Higher Education (HE) sector (Harkin, 2005). The lifelong learning sector can be seen to transcend both these paradigms and contexts of post-compulsory learning. This essay addresses some key elements of reflecting upon the experience of a teacher in Beauty Therapy within the lifelong learning sector, addressing the intersection between the personal and experiential and the theoretical/pedagogical aspects of the role and its function. Teaching roles and context within the lifelong learning sector Teaching roles within the lifelong learning sector seem to be related to the kind of teaching, the kind of subject, and the kind of learner (Zukas, 2006), a three-way relationship which I have observed to be perhaps more negotiated upon a day to day basis than founded in one single pedagogical theory or framework. It is notable that within the lifelong learning sector, there seems to be a crossover between the vocational type of education, and more traditional ‘teaching’, and in particular, these roles of ‘teachers’ are very much based on how best to meet student needs. Therefore, it seems that one element of the teaching role within this context is related to learning ‘on the job’ or learning through doing (Eraut, 2004), and the ‘becoming’ element of the process of ‘becoming’ a teacher in this context is a response to the demands of the job, rather than a formal process which prepares you to carry out the role. While t his might run against the theories of pedagogy, being a much more personal take on what the teaching role is, it is based on perceptions of professional identity as well as an understanding of dominant concepts of the role in a formal sense (Beckett and Gough, 2004). Austerlitz and James (2008) describe the emotional journeys that students go through in further education as a process of cognition through which emotions help students to appraise situations and develop knowledge and understanding. This may be an important perspective to consider within the lifelong learning sector, because of the range of types of students and types of subjects that are prevalent within this sector. There is no single student demographic, no single approach to pedagogy, no one-size-fits-all model of teaching and learning. Bathmaker and Avis (2005) carried out research into professional identity formation amongst trainee FE lecturers, and found that â€Å"rather than identifying effective processes of increasing participation in existing communities of practice, a strong sense of marginalisation and alienation amongst trainees was observed† (p 47). Bathmaker and Avis (2005) suggest that this lack of engagement in communities of practice is â€Å"detrimental both to trainees and experienced lecturers if they are to actively engage in building new forms of professionalism for the future† (p 47). I would draw from this the concept that formal training processes do not necessarily pos itively contribute to role formation, definition and professional identity, and that learning is much more experiential and interactive. Hagger et al (2008) support this view, and suggest that experiential learning dominates learning of this type. Own teaching role and context within the lifelong learning sector My own teaching role is to teach and support students to learn on two levels. The first is to learn the practical skills and abilities of the beauty therapy industry, so that they can become capable, effective practitioners. Beauty therapy is no ‘soft option’. In fact, there is a great deal of precision, dexterity and deeper learning involved in acquiring the skills to function as a therapist. The second element of the learning is for students to develop knowledge and understanding of the body, of health, of individuals and their holistic wellbeing, in order to contextualise the activities that they carry out within their roles, and to be able to provide suitable treatments, therapies and the like to appropriate clients. The third element of the role is to support students to develop the communication and interaction skills necessary to be able to bring together knowledge and practical skill into their own ‘professional role’ and identity, and work effective ly as a therapist within a team. My role within this setting is to ‘teach’, but also to facilitate learning, raise difficult issues, support students to resolve complex questions, and act as a role model. Part of my role is to assess practical activities, and then provide feedback so that students can learn from their experiences and learn to improve their own practice through reflection and evaluation (Edwards and Nicoll, 2006; Solomon et al, 2006). My role also involves becoming more aware of the impact of my role on the students, and attempt to be as good a ‘teacher’ as I can be. More and more, however, my role involves other activities, including administration, engaging in marketing and recruitment activities, and looking for new topics and curriculum developments (Chivers, 2006). Impact of own beliefs, assumptions and behaviours on learners and others My own beliefs about learning affect not only the learners who I interact with, but also their interactions with others, particularly clients. I believe that my own actions, reflections, and the way I respond to emergent situations within the teaching context are likely to affect the students and how they learn as much as the formal, planned learning activities I provide for them. It is through reflection on my actions as a teacher that I have realised that reflection itself becomes a reflexive process, which changes the way I behave and react to students, which then changes their responses to me. Austerlitz and James (2008) have developed a model which describes and captures PPD statements which are used in the further and higher education sectors (see Figure 1). Figure 1 PPD Model (after Austerlitz and James, 2008). This model encompasses many of my own beliefs about the ways in which students interact with their learning processes, and in particular, how they respond to my teaching and learning activities. Every aspect of learning must have an emotional element, and to exclude this from pedgagogical processes and theories is to overlook important aspects of how students learn and how they behave when applying that learning. Yet there is some evidence that current perceptions of teaching roles within the FE sector are also changing (Thompson and Robinson, 2008). I believe that the Austerlitz and James (2008) model could provide a means by which students could themselves identify the emotional elements of their learning and address this, through reflection, in proactive ways. Impact of own professional, personal and interpersonal skills, including literacy, numeracy and ICT skills on learners and others. I have used a range of teaching approaches, including some innovative use of ICTs, including using ICTs to make posters and mind maps, to encourage the application of new knowledge and exploration of complex situations. These have had a positive effect on some students who relate well to ICTs, particularly younger students, and have also helped students who are more visual learners. However, in relation to professionalism, I think it is my professional skills and experience which have positively impacted on students’ development of awareness and understanding of the complex interactions between beauty therapist and client. The current social construction of beauty, particularly in relation to ageing, raises issues about client experiences and emotional/psychological wellbeing (Paulson, 2008; Radley, 2000). Students need to understand the emotions and thoughts which underlie the desire that women have for the different kinds of beauty therapies, and be able to interact in a cre dible way with clients and meet their requests in appropriate ways. My own professionalism helps this because I set a good example, exemplify proper interactions, and support students to address often challenging issues such as intimacy, privacy, body-image and the like. Conclusion Overall, the most important aspect of my role as an educator is as a role model, and not simply as a role model of good communications behaviours or good practical skills, but as a questioning, reflective, responsibly practitioner, who sees clients as individuals, not just in relation to their treatments. It is important not to simply perpetuate traditional ways of working, but to question practice and the self in the professional context, and by acting as a reflective practitioner myself, I can encourage my students to develop similar skills and perhaps become better professionals because of it. References Austerlitz, N. and James, A. (2008) Reflections on emotional journeys: a new perspective for reading fashion students’ PPD statements. Art, Design and Communication in Higher Education 6 (3) 209 – 219. Chivers, G. (2006) The work roles and development needs of vocational lifelong learning professionals in British higher education. Journal of European Industrial Training 30 (3) 166-187. Zukas, M. (2006) Pedagogic learning in the pedagogic workplace: educators’ lifelong learning and learning futures. International Journal of Pedagogies and Learning 2 (3) 71-80.

The Aicpa Code Of Professional Conduct Indicates That Threats To Independence Accounting Essay

The Aicpa Code Of Professional Conduct Indicates That Threats To Independence Accounting Essay According to Auditing and Assurance Services (2011), the general purpose of Rule 101, Independence, is that a member in public practice shall be independent in the performance of professional services as required by standards promulgated by bodies designated by Council. Rule 101 relates primarily to audit and attest engagements. Auditing and Assurance Services (2011) states that auditors should preserve independence, the mental attitude and appearance that auditors are not influenced by others in making judgments and decisions, by a) avoiding financial connections that appear that the auditors wealth depends on the outcome of the audit and b) avoiding managerial connections that make it appear that the auditors are involved in management decisions for the audit client (thus auditing their own work). Auditing and Assurance Services (2011) further states that covered members (in a position to influence can attest engagement) are prohibited from having any financial interest in clients that could affect their audit judgment (independence in fact) or would appear to others to have an influence on their judgment (independence in appearance). In addition, immediate family members are under the same restrictions as the auditor. The AICPA Code of Professional Conduct has the following guidelines in regards to covered members: A covered member cannot: Have a direct financial interest in a client Have a material indirect financial interest in a client Be a trustee or administrator of an estate that has a direct or material indirect financial interest in a client. Have a joint investment with a client that is material to the covered member. Have a loan to or from a client, any officer of the client, or any individual owning more than 10 percent of the client (except as specifically described in interpretation 101-5). Participate on an attest engagement if they were formally employed by the client in a position to influence the audit or acted as an officer, director, promoter, underwriter, or trustee of a pension or profit-sharing trust of the client. A covered members immediate family cannot: Have a direct financial interest in a client. Have a material indirect financial interest in a client. A covered members close relatives cannot: Have a key position with a client Have a material financial interest in a client that is known to the covered member. Have a financial interest in a client that allows the relative to have a significant influence in a client. Be in a position to influence the audit. A partner or professional employee cannot: Be associated with a client as a director, officer, employee, promoter, underwriter, voting trustee, or trustee of a pension or profit-sharing trust of the client. The AICPA Professional Ethics Executive Committee (PEEC) has a three step risk-based approach to evaluate whether a practice or relationship poses an unacceptable risk to CPAs independence. The steps are: 1) Identifying and evaluating threats to independence; 2) Determining whether safeguards eliminate or sufficiently mitigate the identified threats; 3) Determining whether independence is impaired. (Auditing Assurance Services (2010)). The AICPA Code of Professional Conduct indicates that threats to independence include: Familiarity threat CPAs having a close or longstanding relationship with a client. Adverse interest threat CPAs acting in opposition to clients Undue influence threat Attempts to coerce or otherwise influence the CPA member Self-review threat CPAs reviewing their own work Financial self-interest threat CPAs having a financial relationship with a client Management participation threat CPAs taking on the role of client management or otherwise performing management functions Advocacy threat CPAs promoting a clients interest or position. According to Auditing and Assurance Services (2011), the general purpose of Rule 102, Integrity and Objectivity, states in the performance of any professional service, a member shall maintain objectivity and integrity, shall be free of conflicts of interest, and shall not knowingly misrepresent facts or subordinate his or her judgment to others. Accounting and Assurance Services (2011) states that Rule 102 applies not only to CPAs in public practice but also to CPAs working in government and industry. The rule requires integrity and objectivity in all types of professional work tax practice and consulting practice as well as audit practice for public accountants and all types of accounting work performed by CPAs employed in corporations, not for profit organizations, governments, and individual practices. The AICPA Code of Professional Conduct indicates that in addition to integrity and objectivity, Rule 102 emphasizes 1) being free from conflicts of interest between CPAs and others; 2) representing facts truthfully in reports and discussions; 3) not letting other people dictate or influence the CPAs judgment and professional decisions. Conflicts of interest cited in Rule 102 refer to the need to avoid having business interests in which the accountants personal financial relationships or the accountants relationships with other clients might tempt the accountant to fail to serve the best interests of a client or the public that uses the results of the engagement. The phases shall not knowingly misrepresent facts (Interpretation 102-1) and shall not subordinate his or her judgment to others (Interpretation 102-4) from the AICPA Code of Professional Conduct emphasizes conditions people ordinarily identify with the concepts of integrity and objectivity. The prohibition of misrepresentations in financial statements (Interpretation 102-1) applies to the management accountants who prepare companies statements. Government and industry CPAs should not subordinate their professional judgment to superiors who try to produce materially misleading financial statements and fool their external auditors per Auditing Assurance Services (2011). In addition, government and industry CPAs must be candid and not knowingly misrepresent facts or fail to disclose material facts when dealing with their employers external au ditor. Government and industry CPAs cannot have conflicts of interest in their jobs and their outside business interests that are not disclosed to their employers and approved. Rule 102 has two other applications according to the AICPA Code of Professional Conduct. One concerns serving a client advocate (Interpretation 102-6), which occurs frequently in taxation and rate regulation practice and in supporting clients positions in FASB and SEC proceedings. Client advocacy in support or advancement of client positions is acceptance only so long as the member acts with integrity, maintains objectivity, and does not subordinate judgment to others. The other application is directed specifically to professors. They are supposed to maintain integrity and objectivity, be free of conflicts of interest, and not knowingly misrepresent facts to students (Interpretation 102-5). What do you see as the significance of this section for accountants? Integrity is one of the essential pillars of the American Institute of Certified Public Accountants (AICPA) Code of Professional Conduct. The AICPA Code of Professional Conduct describes the  accounting professions public as consisting of clients, credit grantors, governments, employers, investors, the  business  and financial community, and others who rely on the objectivity and integrity of CPAs to maintain the orderly functioning of commerce. A distinguishing mark of the accounting profession is acceptance of its responsibility to honor the public trust. Lenders, investors, government agencies, and other members of the business community rely on the integrity of certified public accountants to help preserve the proper functioning of commercial activities. (Integrity: Still a Hallmark of the Public Accounting Profession? (n.d.)) Active and aspiring public accountants ought to embrace the obligation to act in a way that warrants the faith that the entire public reposes in the work they do or will do. Accountants must remain free from conflicts of interest and other questionable business relationships when conducting accounting services. Failure to remain objective and independent may hamper an accountants ability to provide an honest opinion about a companys financial information. There is a clear directive in the principle: Service and the public trust should not be subordinated to personal gain and advantage. (On Integrity, (n.d.)) Integrity and ethics in the accounting industry came to the forefront during the accounting scandals of 2001. Several major publicly held companies, such as Enron, committed serious accounting fraud that misled employees and the general public about each companys financial health. Upon investigating, government regulators found inappropriate relationships between auditors and their clients. Auditors gave management advice on accounting procedures and conducted external audits, resulting in a lack of independence. Accountants from these firms also engaged in unethical behavior by manipulating accounting information. (Integrity Ethics in the Accounting Industry (n.d.)) Per the AICPA: Failure to follow rules of conduct can result in expulsion from the AICPA. This by itself does not prevent a CPA from practicing public accounting, but it certainly is a weighty social sanction. All expulsions from the AICPA for a violation of the rules are published in the CPA Newsletter, a publication that is sent out to all AICPA members, and in The Wall Street Journal. Where do you see situations in an accounting practice that would make the contents of this section particularly relevant? Offer examples of such situations. Independence: Applying the independence rules for an audit: The people who are prohibited from having financial and managerial relationships with the client are the audit engagement team, the people in the chain of command, the covered persons in the public accounting firm, close family members, and immediate family members. (Auditing Assurance Services (n.d.)). Integrity and Objectivity: Assume that an auditor believes that accounts receivable may not be collectible but accepts managements opinion without an independent evaluation of collectability. The auditor has subordinated his or her judgment and thereby lacks objectivity. Now assume that a CPA is preparing the tax return for a client, and as a client advocate, encourages the client to take a deduction on the returns that the CPA believes is valid, but for which there is some but not complete support. This is not a violation of either objectivity or integrity, because it is acceptable for the CPA to be a client advocate in tax and management services. If the CPA encourages the client to take a deduction for which there is no support but has little chance of discovery by the IRS, a violation has occurred. That is a misrepresentation of the facts; therefore, the integrity of the CPA has been impaired. In regards to freedom from conflicts of interest, it means the absence of relationships that might interfere with objectivity and integrity (AICPA Code of Professional Conduct). For example, it would be inappropriate for an auditor who is also an attorney to represent a client in legal matters. The attorney is an advocate for the client, whereas the auditor must be impartial. Apparent conflicts of interest may not be a violation of the rules of conduct if the information is disclosed to the members client or employer (AICPA Code of Professional Conduct). For example, if a partner of a CPA firm recommends that a client have the security of its Internet website evaluated by a technology consulting firm that is owned by the partners spouse, a conflict of interest may appear to exist. No violation of Rule 102 occurs if the partner informs the clients management of the relationship and management proceeded with the evaluation of that knowledge (AICPA Code of Professional Conduct). Examples of conflict of interest per Auditing Assurance Services (n.d.): CPA is engaged to perform litigation support services for a plaintiff in a lawsuit filed against a client CPA is in a personal financial planning engagement, recommends client investment in business in which the CPA has a financial interest. CPA provides tax services for several members of a family who have opposing interests. CPA performs management consulting for a client and has a financial or managerial interest in a major competitor. CPA serves on a city board of tax appeals, which hears matters involving clients. CPA refers a tax client to an insurance broker, who refers clients to the CPA under an exclusive agreement. CPA charges a contingent fee to a client for expert witness litigation support services when the fee can be affected by the opinion the CPA expresses. Offer a list of five sources that you intend to consult in researching your choice. You may include resources on the AICPA website besides the section of the code you have chosen, but only list the AICPA website as one of your five sources. I plan on searching the numerous articles located on the following websites: AICPA.com CPAJournal.com NYSSCPA.org AccountingWeb.com WSJ.com AccountingToday.com In addition, I will be utilizing the NEC library online and also my textbooks from my prior NEC courses. The Auditing Assurance textbook used as a reference in this paper is from the NEC auditing course.

Sex, Marriage, and Family: Revision Paper -- Essays Papers

Sex, Marriage, and Family: Revision Paper A marriage is a very special relationship that couples share. It’s a new level of love and an act of commitment. People get married for various reasons which include legal benefits, procreation, commitment and many others. A marriage provides legal benefits to couples that most other relationships don’t have. For example, if a person in a relationship dies, the spouse can collect the social security benefits only if they are legally married (Lamanna and Reidmann, pg. 260). The word â€Å"family† is a word that is loosely defined in today’s society. The U.S Census Bureau defines family as, â€Å"†¦two or more persons who share a household and who are related by blood, marriage, or adoption.† (Lamanna and Reidmann, pg. 5, pg. 259). There are two types of family: family of orientation and family of procreation. A family of orientation is the family that has raised the individual. The family of procreation is the family that is formed by marriage and by having children. Having a family is very important for a person’s development in society. Usually, a family shares the same value and is there for support when it is needed (Cowan). In society, the people that constitute marriage are the policy makers in our government. Unfortunately, marriage is a privilege and not a right. In some states, homosexuals are not allowed to get married (Lamanna and Reidmann, pg. 276). Although people in s...

Got Zinc? :: Essays Papers

Got Zinc? According to recent statistics, zinc is the third most commonly used nonferrous metal in the United States. This unassuming metal was among the first minerals exploited by Man, used as a decorative material for thousands of years, although it never achieved the fame and notoriety of other metals such as gold or silver. In more recent times, new extraction and processing methods have allowed Man to produce higher-quality zinc than ever before, and to use it in an astonishingly high number of chemical and high-tech applications. The term â€Å"zinc† was not in use until the 16th century, at the earliest. The ancient Greeks called it â€Å"pseudargyras,† meaning â€Å"false silver,† and made very little use of it (Mathewson 1). The unassuming bluish-gray mineral was given a warmer welcome by the Romans, who were already using it to make brass by â€Å"about the time of Augustus, 20BC to 14AD†; the Romans used, not purified zinc, but the mineral calamine (â€Å"zincky wall accretions† from caves) and fused them in a crucible with bits of copper to make their brass (Mathewson 1). Around the world, zinc was being exploited by the Chinese civilization as well, although documentation of Asian use of zinc does not come until the 7th century of AD, from Kazwiui, the â€Å"Pliny of the Orient.† Kazwiui, â€Å"who died in 630AD, stated that the Chinese knew how to render the metal malleable and used it to make small coins and mirrors† (Mathewson 2). The discovery and us e of zinc, then, was widespread in ancient times and through the Middle Ages. However, it seems that it had not yet been used for anything much more practical than a mirror, a fact that would very quickly change in the 18th and 19th centuries as higher-grade zinc became available and new applications presented themselves. One of the most common applications of zinc in its early days was as a component in roofing. A report was presented to the Institute of British Architects in 1860 that revealed â€Å"that nearly every roof laid in Paris during the previous fifteen years had been covered in zinc, and this included famous buildings such as the Louvre and the Hotel de Ville† (Porter 73). The report was presented because British architects feared that they would lose technological pace with architects from the European mainland if they did not learn to take advantage of this valuable resource, which became increasingly fashionable.

Generation Y Essay -- Youth Papers

Generation Y "Your generation is nothing but a bunch of computer addicted slackers. You kids don't care about anything." These phrases and others can be overheard coming from the mouths of baby boomers, those born between 1946 and 1964, and other Generation Y predecessors. What happened? For years now, Generation Y, those born between 1977 and now, have been viewed negatively (Alch 1). Though the origins of the "slacker" title are uncertain, the term has certainly stuck. It could be considered a fitting title. After all, Generation Y performs poorly in school, has no motivation to work, and doesn't get involved with the issues, right? Well no, not exactly. Generation Y is largely misunderstood. They're actually extremely concerned with what goes on around them and are working harder than ever. These people are well on their way to reshaping society as we know it. Generation Y is a confident generation, with high self-esteem. They are opinionated and value their privacy (Article 15 1). They have a strong work ethic and have grown up understanding the electronic economy. Unlike their predecessors, Generation Y has demonstrated a sense of responsibility by having part time jobs while in high school and college. Often, they even help pay for their schooling (Alch 1). Clearly, it is worth taking a second glance before prematurely judging this generation. Sure, young Americans are addicted to the computer, but why wouldn't they be? Generation Y, also known as the echo-boom generation, has grown up digital. Forget them buying notebooks for school, they're buying laptops and zip disks instead. Times have changed and so have their focuses. Contrary to popular belief, this new generation sets their sights high t... ...ey're riding high on the technology wave, too, and are a hardworking, focused people. At this point they definitely have the upper hand by understanding the technology the rest of the world can't grasp. Upon closer evaluation, Generation Y may even have a certain charisma that the baby boomers lack. Bibliography: Works Cited Alch, Mark. "Get ready for the net generation." Society for the Advancement of Education 2000. 7 November 2000. Article 15. 7 November 2000. "New survey shows that most young adults have strong opinions on top campaign issues, but many still not planning to vote." 25 September 2000. The Henry J. Kaiser Family Foundation 11 November 2000. Raising Student Achievement. White House. 11 November 2000. What happened the year you were born? SLACK Incorporated. 11 November 2000.

Identity: Wild Cat Falling by Colin Johnson, Pleasantville (1998)

Who am I? The question sounds cliche, but let’s be serious. Don’t you believe there is something inside you that you can’t describe, but seems to say, â€Å"This isn’t who I am, or who I planned to be†. The texts I have read emphasise the belief that socialization creates a mask, a false identity concealing the self and who we are to be. However, it is widely believed that identity is a product of socialization- that the self changes through our individual experiences. The persona of WCF is a victim of these processes. CJ’s use of shifting temporal frames allows us to review the persona’s past whilst retaining the present, demonstrating the impact of his childhood experiences on his identity. Jesse Duggan was an influential figure in protagonist’s formative years; her fear of the western culture lead her to condition her son into white society: â€Å"they belong to the white side of the fence. You’ve got to prove you do and don’t you forget it†. She isolates him from his traditional culture and instils in him the stigmas of the lesser breed. The persona’s frequent self derogatory remarks about being â€Å"a mongrel† and â€Å"born under the curse of Ham† indicate how society’s treatment of ‘Noongars’ has affected him. Socialization has isolated the protagonist, denying him his cultural identity and stifling his hopes. Throughout, the persona also remains anonymous, insinuating that his identity is amorphous. Yet we clearly see his mask; â€Å"I took a long look at him and sneered back in my best Hollywood crim voice†. His tone is satirical, as if he knows, his ‘crim’ act is not a true reflection of his identity. And in spite of this mask, his ‘core’ identity can also be seen: â€Å"I stood on the bed, face pressed to the bars, gulping the salt-sea tang until I became part of its crashing surf and soundless depths. † His mask hides his true nature, nonetheless it is revealed through his poetic sensibility. Eliot’s 1911 poem ‘Prufrock’ is a dramatic monologue of a middle-class English-man. For him, socialization demands his conformity to social norms, making him feel imprisoned by its mediocrity: â€Å"for I have known them all already, known them all; have known the evenings, mornings, afternoons†. The repetition of ‘known them all’ portrays life as routine without purpose. â€Å"my morning coat, my collar mounting firmly to the chin; my necktie rich and modest† the detail of his dress elaborately conceals his identity and his true feelings about society. Ironically, the repetition of ‘my’ implies an illumination of identity, rather than its suppression. It seems the Prufrock is afraid reveal his identity may ‘disturb the universe’: â€Å"do I dare, and, do I dare? Avoiding this ultimate question, he seeks peace in oblivion: I should have been a pair of ragged claws; scuttling across the floors of silent seas†. We are gregarious creatures, and Prufrock’s desire for isolation is untenable to us. Socialization has trapped him in a rock and a hard place: he may choose the peaceful oblivion of a void anyday, but he is too scared to reject a mask that he despises in case it may change his world: oh the irony! The 1998 film Pleasantville explores the effects of stepping out of a uniform society. they just happen to see something inside themselves that’s different†. This shot is taken from below, establishing this as a powerful argument and putting David in a position of power over the crowd. He is persuading Pleasantville that embracing your core values defines you as unique; special. He also ‘colours’ George Parker, by revealing to him his intrinsic values: â€Å"don’t you think she looks just as beautiful as the first day you met her? Now don’t you wish you could tell her that? The proxemics in this shot exaggerates David’s emotions and influences his father’s reaction. A shot of David is taken from the court’s POV, which allows for tension to rise before he moves to the side to reveal his ‘coloured’ father. The diagetic tone of shocked voices, coupled with the non-diagetic, soft music that swells at this new revelation, is us ed to highlight the importance of this scene as unearthing your inner self. It seems to say: this is the moment of epiphany, the moment when you discover this universe holds something wonderful and rare, just for you. In David’s own words â€Å"if you just have the guts† to look inside yourself, you’ll find all that â€Å"who am I to be† crap alot easier to handle. WCF’s persona began to confront that ‘song’ or ‘dream’ that had always been with him. Prufrock decided he’d rather drown than face the vast emptiness of his identity. But by giving Pleasantville the choice of change, it instituted profound normative values in people: love, passion, knowledge, peace, expression. All the colours of the rainbow. Though the belief that socialization morphs a person into who they are is predominant in society, it is hard to say that this is truly the case. These texts seem to emphasise the belief that socialization creates masks to conceal our core identities. Of course, socialization can shape us. Would a beggar have the same choices as a rich man? From my perspective, socialization may have us prepare that â€Å"face to meet the faces that you meet† but it may never alter our core identity, which is inevitably revealed when we confront our true emotions.

Prevention of Terrorist Acts by Private Security Essay

Introduction The local public law enforcement agencies are aware and have recognized the fact that singly, they cannot cover the vast geographical area of their respective jurisdictions and enforce effective policing duties. They are limited in numbers, expertise and resources. For this reason, they have employed the services of the private sector specifically the members of the communities and forged with them agreements for assistance and collaboration in crime fighting and public disorder. In fact, the 1990s marked the emergence of a new mode of delivery of services in the public sector—law enforcement area. This mode of service delivery gave law enforcement an opportunity to employ resources and expertise which were not otherwise available to them before under the collaborative partnership and shared responsibilities with the private sector and communities (Morabito and Greenberg, 2005). Even the government has recognized the importance of assistance from the private sector. Thus, this growing recognition was no longer limited locally but has spread across the states and the federal government. With financial support from the U.S. Department of Justice, Office of Justice Programs’ Bureau of Justice Assistance (BJA), the Association of Chiefs of Police (IACP), National Sheriffs’ Association, and American Society for Industrial Security International joined efforts for the state and local to start a partnership with the private sector, specifically the private security organizations denominated as â€Å"Operation Cooperation† (Morabito and Greenberg, 2005). This partnership however, was limited to crime fighting and public disorder. A growing success was noted in these partnerships and continued efforts are exerted to thresh out some identified problem areas. The September 11 terrorist attacks brought a new awareness and rekindled the imperative need for local law enforcement and private security organizations to work together to fill the gap for homeland security and in preventing terrorism (Morabito and Greenberg, 2005). By reason of the success rate in the partnership between the private sector and the law enforcement in terms of peace and order, private sector was again requested to pitch in its efforts to help in combating terrorist attacks. After the summit in 2004, private security organizations were called upon to organize and develop as community counterparts in assisting law enforcement agencies. The U.S. Department of Justice holds the opinion that community policing has the same direct effect on counter terrorism strategies. â€Å"These include the use of crime mapping with GIS systems, data collection and analysis protocols, and technologies that may be used as platforms for gathering intelligence to assess terrorism vulnerability. In addition, the community partnerships formed by police in the course of community-oriented problem solving provide a ready framework for engaging citizens in helping police to identify possible threats and implement preparedness plans† (Docobo, 2005). Community policing affords the opportunity for law enforcement agents to have knowledge of activities in their respective territorial jurisdictions which can assist in counteracting terrorist activities. These crime prevention partnerships has proven effective through the years and for which reason, this has inspired a similar idea with respect to terrorism especially after the September 11 terrorist attack. Thus, public law enforcement-private security partnerships are now thought of as being replicated as to apply to homeland security and counter terrorism. For instance in New York, Area Police/Private Security Liaison was created to enhance mutual cooperation between law enforcement and private security primarily for exchange of information. This gives the New York Police Department a vast network and thus facilitating information reports on security updates and terrorists news bulletin (Morabito and Greenberg, 2005). Terrorism in the United States is characterized by inflicting harm and damage to a great number of people all at once. For this reason it is crucial to forge partnerships and mutual collaboration with private security organizations to be able to cover that large territory. The country’s infrastructure is protected by private security organizations while the law enforcement agencies receive information regarding threats thus either one cannot protect alone (Morabito and Greenberg, 2005). Infrastructure as defined by the 9/11 Commission as to include telecommunications and communication networks, buildings, energy facilities, etc. (9/11 Commission, 2004). Based on statistical estimates made by 9/11 Commission in its Final Report, at least 85% of the infrastructure is owned by the private sector and is protected by a number of private security agents which far exceed the number of law enforcement officers and agents (9/11 Commission, 2004). Private security organizations can perform civic duties in providing assistance in evacuation, food and transport in emergencies (Morabito and Greenberg, 2005). There is also information sharing and close coordination with other private security practitioners and law enforcement agents which leads to exchange of information, access to others, exposure, training, and familiarity with the needs of each sector, i.e. private security and public law enforcement (Morabito and Greenberg, 2005). There is a more creative manner of solving problems and a marked reduction in response time to disasters. There were many advisory committees both public and private institutions that embarked on studies to find out how to protect the U.S. homeland security. There was uniformity in their findings that there is lack of homeland security strategy, defects in â€Å"governmental organization and processes in dealing with threats to national security† (Parachini, Davis, Liston, 2003). After the September 11, President Bush created the Office of Homeland Security and also established the Homeland Security Council as an inter agency coordinating body. In 2002, the legislation H.R. 5005 or the Homeland Security Act of 2002 was approved by the U.S. Congress and was signed into law by the President (Parachini, Davis, Liston, 2003). The Department of Homeland Security was established with plans and programs it is supposed to implement through he discharge of the powers and functions which the law mandates it to exercise (Parachini, Davis, Liston, 2003). Directives and orders have been issued from that time to harness the various areas for counter terrorism from state, federal and local enforcement level. The Bureau of Justice Statistics shows that â€Å"there are 16,661 state, local, and county law enforcement agencies in the United States, and they employ a total of 677,933 sworn officers. Studies on private security staffing indicate there may be as many as 10,000 private security agencies employing slightly less than 2 million private security officers in the United States† (Morabito and Greenberg, 2005). These numbers can be a good indicator of the extent of the large number that can assist public law enforcement agencies. A security organization has various functions, thus a security practitioner may be a director of security services of a large corporation or a manager of contracted security personnel at the place or office of a client or an investigator with expertise on computer crimes (Morabito and Greenberg, 2005). There are two kinds of private security services, i.e. 1) â€Å"proprietary or corporate security;† and, 2) â€Å"contract or private security firms† (Morabito and Greenberg, 2005). â€Å"Corporate security generally refers to the security departments that exist within businesses or corporations. Contract security firms by contrast sell their services to the public, including businesses, homeowners, and banks† (Morabito and Greenberg, 2005). Public policing on the other hand, deals with the state, local law enforcement including sheriffs’ offices. Primarily these officers are responsible for peace and order and street crimes and have no concern with corporate internal operations or private economic interests (Morabito and Greenberg, 2005). The advantages of private security organizations over the public law enforcement agencies are these agencies have vast resources and expert knowledge in the field. Moreover, insofar as headcount, the number of private security officers far exceed those in law enforcement which enables them to cover and protect effectively a small geographic area (Morabito and Greenberg, 2005). It has been criticized for lack of certification, regulation standards, lack of rigorous pre- selection recruitment process and trainings with a high turn over of officers (Morabito and Greenberg, 2005). On the other hand, law enforcement agents are subjected to rigorous screening process before acceptance in the service and the officers are subjected to background checks. They are trained and are subject to regulations. The enforcement powers given them are greater both in scope and strength. Most of the law enforcement agents and officers stay in their jobs for a long time as these jobs are considered careers (Morabito and Greenberg, 2005). This enables them to establish trust with the inhabitants of the area and exchange information. However, the downside is that law enforcement work on limited resources and budget. During heavy call load days, response time most often is delayed because of the volume of incidents they respond to (Morabito and Greenberg, 2005). The main problem which was identified in the public law enforcement and private security organizations partnerships is a weak information sharing. The private security organizations man private companies which are by nature organized for profit. Often, these private companies are reluctant in sharing information which may be detrimentally used against them thereby losing profits. In an interview with John Cohen, president and chief executive of PSComm LLC, he said that â€Å"A number of corporate security people are hesitant to share information with the government because they’re concerned that of the threat becomes public that could impact the value of the company’s stock. Businesses want to be sure that their information is handled in a way that doesn’t affect them from a business perspective† (Pelland, 2002). On the other hand, public law enforcement also is reluctant to share or give away information to the multi national companies who are headed by foreigners (Morabito and Greenberg, 2005). This lack of trust can be attributed to the fear that these foreigners may be more inclined to protect their respective country’s interests than that of the United States. Conclusion Public law enforcement agencies in their discharge of their functions have made efforts towards proper and effective policing by eliminating crime in their respective jurisdictions through the â€Å"creation of effective partnerships with the community and other public and private-sector resources, the application of problem-solving strategies or tactics, and the transformation of agency organization and culture† (Docobo, 2005). It is on account of this that the concept of partnerships was adopted to be replicated in counter terrorism programs of the government. Even with the current declaration of homeland security, community policing in respect of crime prevention, is seen as to overlap with counter terrorism objectives (Docobo, 2005). With these partnerships, strategies become more philosophical as these are impressed in the mission and goals of the law enforcement agency. The public department itself undergoes an organizational transformation. The officers who are lower in rank are empowered to make their own decisions and take responsibilities for their acts. Thus, decision-making is decentralized and officers are given a chance to tap their creativeness in problem solving (Docobo, 2005). The idea and concept of partnership and collaboration has been widely accepted by the respective sectors. It is noted however that there is a need to increase their effectiveness in order that the purposes for which these partnerships were created would not be frustrated. The goal in these partnerships is collaboration in which their missions may overlap but they achieve the same goals through sharing resources and information. It gives many benefits for both sectors such as â€Å"creative problem-solving, increased opportunities for training, information data, and intelligence sharing, ‘force multiplier’ opportunities, access to the community through private sector communications technology, and reduced recovery time following disasters† (Morabito and Greenberg, 2005). The benefits and advantages from the forged partnerships are countless. It is however important to address the weak information sharing between the groups. Working together is crucial. Communication lines also should be open with free exchange and discussion of limitations, scope of powers, lines of authority and functions of each sector is imperative so that an effective partnership can materialize. There must be a clear understanding of roles and the usefulness and necessity of the partnership, where leaders are identified. These leaders must develop trust for each and every sector executive considering that the weak information sharing was observed to be attributable to lack of trust between both sectors. By making both sectors fully and deeply aware of the roles they have to play and its importance to each of the sectors, trust may be developed. The essences of these partnerships are mainly communication, cooperation, collaboration and coordination (Morabito and Greenberg, 2005). Communication refers to exchange of ideas and information while coordination requires knowledge of goals. Cooperation means sharing of personnel and resources for the accomplishment of the goal. Collaboration is based on clear understanding of the partners’ goals and the formulation of policies to achieve said goals which although may overlap, strengthens the partners (Morabito and Greenberg, 2005). The Department of Homeland Security issued guidelines on how to improve the collaboration with the private sector in its report â€Å"Office for Domestic Preparedness Guidelines for Homeland Security† (DHS, 2003). It suggested among others that there be a clear understanding of the need to prevent terrorist acts; a clearing house for received information on terrorism; interpretation of this information; clear definition of tactics and strategies to counter terrorism; definition of funding priorities; formulation of assessment and procedures; and the preparation of written coordination agreements such as memorandum of agreement between public and private sectors that should contain clear delimitations of scopes of powers of each, facilitation of information, and the formulation of processes and procedures (DHS, 2003). The formalization of the coordination agreement signifies the institutionalization of the homeland security collaboration. These guidelines also identified areas which private security organizations can collaborate with the public enforcement agencies, i.e. â€Å"networking, information sharing; crime prevention; resource sharing; training; legislation; operations; and research and guidelines† (Connors, Cunningham, Ohlhausen, Oliver, and Van Meter, 2000). By entering into formal memorandum of agreement or understanding, each sector’s role, duties, and scope of powers are properly delineated to fit into the priorities and policies. Such formal agreements will give both sectors direction and clarity with respect to the procedures to be properly taken and implemented. Networking refers to discussion and meetings with the private sector to thresh out possible solutions to problems as well as limitations. Information sharing is the central component of the partnership. â€Å"Information sharing includes planning for critical incident response, protecting infrastructure, enhancing communications, minimizing liability, and strategically deploying resources† (Connors, Cunningham, Ohlhausen, Oliver, and Van Meter, 2000). Thus, meeting and conferences between representatives of both sectors is a must. Crime prevention also translates to terrorism. Terrorist acts may include initially lesser crimes to accomplish their goal of terrorism. Clearly, all information gathered from partnerships for crime prevention and peace and order may be very useful for combating terrorism. All information notwithstanding the absence of unlawful activity therefore must be shared such as those which involve unusual and suspicious activities. Technical knowledge and training may be shared by the private security organizations to the public enforcement agencies considering that the latter may lack this. Both sectors must identify legislation and assist the law makers in making these laws more responsive to the present situation. These laws should be modified if need be to be useful to both sectors in combating terrorism† (Morabito and Greenberg, 2005). Both the public enforcement agencies and the private security organization may collaborate in the operational areas. This refers to joint sting operations, investigation of computer crimes and ‘white-collar’ financial fraudulent activities. Research papers and guidelines may be drawn by both sectors with respect to personnel policies and standards of the security personnel. Uniform standards and policies must be made for recruiting, selection, accepting and hiring security personnel. It is also suggested that liaison officers should be carefully trained and picked from the supervisors. They should have a clear and deep understanding of the goals and objectives of the partnership. The problem lies in the selection of those for the private security organizations as it has been recognized that they have the lack of prescreening and training standards. Thus, it was further suggested that an advisory council formulate these standards so that choosing a liaison officer as a representative of the private security sector would not be as difficult as it has been (Morabito and Greenberg, 2005). In sum, the success of these collaborative partnerships rest in the full sharing, cooperation, and coordination from both sectors which may only be achieved when each of the members have reached a deep understanding of the importance of their roles and scope of their powers. By reason of the importance of homeland security and on the part of the government, it has in fact allocated a larger amount of budget to counter terrorism. Partnerships are encouraged so that geographic territory can be covered extensively. Legislation is being addressed by modifying and or by enacting new laws to support the government’s call against terrorism. Representatives from both sectors must also coordinate with the legislators so that problem areas can be identified and can be resolved by means of legislative enactments or amendments to existing laws so that it can be more responsive to the needs and objectives of the existing collaborative partnerships. References Bocobo, J. 2005, Community Policing as the Primary Prevention Strategy for Homeland Security at the Local Law Enforcement Level Homeland Security Affairs. Retrieved on November 6, 2007, from http://www.hsaj.org/?fullarticle=1.1.4 Connors, E., W. Cunningham, P. Ohlhausen, L. Oliver, and C. Van Meter. 2000. Operation Cooperation: Guidelines. Washington, DC: Bureau of Justice Assistance. Department of Homeland Security–Office for Domestic Preparedness. 2003. Office for Domestic Preparedness Guidelines for Homeland Security. Washington, DC: DHS. Morabito and Greenberg, 2005 Engaging the Private Sector: Law Enforcement and Private Security Partnerships, USDOJ. Retrieved on November 4, 2007, from http://www.ncjrs.gov/pdffiles1/bja/210678.pdf. Morriss, A. 2006 The Public-Private Security Partnership: Counter Terrorism Considerations for Employers in a Post 9/11 World. Retrieved on November 4, 2007, from http://www.hastingsblj.org/archive/volume2/files/number2/9_Morriss.pdf. The 9/11 Commission. 2004. The 9/11 Commission Report: Final Report of the National Commission on Terrorist Attacks Upon the United States, Official Government Edition. Washington, DC: U.S. Government Printing Office. Parachini, J., Davis, L., Liston, T. 2003 Homeland Security: A Compendium of Public and Private Organizations’ Policy Recommendations. Retrieved on November 6, 2007, from http://cipp.gmu.edu/archive/16_Randwhitepaper.pdf Pelland, D. 2002 ‘To help battle terrorism public and private sectors expand information sharing efforts. KPMG’s Technology: Insiders. Retrieved on November 5, 2007, from http://www.itglobalsecure.com/pdf/third_party/020913KPMG_Insider.pdf