Thursday, October 31, 2019
Websites on Environmental Studies Essay Example | Topics and Well Written Essays - 1250 words
Websites on Environmental Studies - Essay Example The American Public Health Association website works towards the health interests of every individual member of the public in the United States of America.Its aim is to promote better health policies,create a platform for members of the medical profession to work underColor-coded links grouped together describe how simple and easily-readable information can be navigated.APHA is very active in promoting the causes which drive it through various forms of media, e.g. journals, books, newspapers and science programs.As the name suggests, this website handles a futuristic approach of enabling the people of today to be healthier people for tomorrow. I am impressed by the awareness among the American society who wish to improve the health of their people by reaching their target goal by year 2010. The objectives proposed allow businesses, schools, health care providers and other interest groups to implement their goals apart from doing so themselves. Detailed information on healthy improvem ent options for an individual and his/her loved ones is available in the ‘Be a healthy person’ section. The website provides factual and updated health related information and tips from the U.S. Department of Health and Human Services Agency.The Occupational Safety and Health Administration website gives more of a look and feel of a web portal than an ordinary website. The site’s layout contains the latest news information, compliance tools, OSHA related legal framework and cooperative state programs.
Tuesday, October 29, 2019
Biotechnology and Genetic Engineering Term Paper
Biotechnology and Genetic Engineering - Term Paper Example In the field of biotechnology, modern techniques enable the genes to be removed from one organism and inserted into another in order to produce a desired substance, for example, Insulin. Another example is of fire fly. When a gene of fire fly is introduced into tobacco protoplast, the gene produces an enzyme, luciferase. When adult plant is sprayed with substrate luciferin, it glows. Many of human diseases are cured by means of this technology. Biotechnology has produced multiple drugs and vaccines. Bacteria naturally clean up the environment by killing and engulfing the pollutants, but genetic engineers have produced much more improved types of bacteria that can finish the environmental pollutants, increase soil fertility and function as pesticides in a much more efficient manner as compared to naturally occurring bacteria. Similarly, by using the knowledge of biotechnology, the scientists have altered the genotype and phenotype of plants and animals for the benefit of mankind. Some times natural mutation of genes in humans cause malfunctioning in their bodies, the biotechnologists replaces the faulty genes by healthy ones. The gene therapy in which genes are inserted into the cell outside the body is called Ex Vivo gene therapy and within the body is called In Vivo gene therapy. ... The DNA which contains DNA from two different sources is called recombinant DNA. The following bacterial is required for producing recombinant DNA. Isolation of gene from the chromosome The chromosomes are cut on the flanking sites to isolate the genes from them. The enzymes restriction endonucleases are used for this purpose. The genes can also be chemically synthesized in the laboratory or synthesized from messenger RNA by an enzyme named reverse transcriptase. The obtained DNA is termed as complimentary DNA. (Peacock,2010) Molecular Scissor Endoneucleases (restriction enzymes) cut down the viral DNA and restrict their growth. Hamilton O Smith at Johns Hopkins University was the person who isolated the first restriction Enzyme. The specific sites in DNA show specific sequence of four to six nucleotides arranged symmetrically in the reverse order. These sequences are known as Palindromic sequence. Restriction enzymes cut the DNA at the specific sites. Out of four hundred isolated en zymes, twenty are frequently used in recombinant technology. ECORI (a restriction enzyme) cuts double stranded DNA at the cleavage site so that a gap is formed to fit the foreign DNA with its complimentary ends into the gap. (Yount, 2008) Vector (the molecular carrier) Vector is a method by which recombinant DNA is inserted into a host cell. In this method, plasmids (natural extra chromosomal circular DNA) are used as vectors. They carry genes. DNA of bacterial virus is also used as vector. Lambdaphage (vector) attaches to a host bacterium. The recombinant DNA releasing from the virus enters the bacterium and replicates to produce many copies of virus each containing a copy of the gene of choice. Plasmids are cut with enzymes to
Sunday, October 27, 2019
Physico-chemical Properties of Pectin From Jelly Fig
Physico-chemical Properties of Pectin From Jelly Fig Changes in physico-chemical properties of pectin from jelly fig (Ficus awkeotsangMakino) seeds during extraction and gelling Chii-Ming Jiang, Ying-Jang Lai, Bor-Hon Lee, Wei-Hsien Chang, Ming-Chang Wu, Hung-Min Chang Abstract Degree of esterification of pectin from jelly fig (Ficus awkeotsangMakino) achene seeds and the pH value decreased rapidly during extraction, while apparent reduction of free calcium content in the pectin extract was observed at the gelling stage. Compared to those of the native pectin, total ester linkages and methyl ester linkages of pectin extract decreased, and the bound calcium content increased during pectin gelling. However, non-methyl ester linkages (the difference between the total ester linkage and the methyl ester linkage) increased by approximately 40% during pectin gelling, revealing esterification reaction between C6carboxyl groups and hydroxyl groups in the presence of pectinesterase. Scanning electron microscopy showed that pectin fragments from jelly curds were large with flake-like structure, while those from hot (85 °C) ethanol-treated achenes were small and porous. Keywords Pectin; Jelly fig (Ficus awkeotsangMakino) achenes; Jelly curd; Scanning electron microscope; Ester linkage Abstract Volatile essences of Calimyrna, Kadota, and Black Mission and Adriatic figs were prepared by passing large volumes of headspace gas through porous polymer traps at room temperature. The essences were analysed by gas chromatography, utilising wall-coated open-tubular glass capillary columns; structural elucidations were based on gas chromatography-mass spectrometry. Differences between varieties appear to be quantitative rather than qualitative, and are not noticeably greater than differences between samples of the same variety. Compounds identified included acetaldehyde, dimethyl lacetal, methyl acetate, ethyl acetate, ethyl alcohol, ethyl propionate, ethyl iso butyrate, propyl acetate, methyl butyrate, isobutyl acetate, ethyl butyrate, ethyl-2-methyl butyrate,2-methyl butyl acetate,2-ethyl-1,2-dihydrothiophene, ethyl vale rate and3-hydroxy-2-butanone. Nutritional Values of 14 Fig Species and Bat Feeding Preferences in Panama: Figs are a critical resource for many tropical frugivores, yet they often are referred to as low quality fruits. To determine their nutritive value, both as a group and for individual species, we analysed 14 fig species from Barro Colorader Island (BCI), Panama, for fiber, tannins, lipids, protein, carbohydrates, amino acids, and minerals. Seeds and pulp were analyzed separately. Fig fruit pulp consisted of about one-third digestible components, mostly carbohydrates with some lipids and proteins. Tannin, lignin, and water-soluble carbohydrates showed considerable variation among species, as did fruit size. Figs contained high amounts of amino acids, such as, lysine, valine, and arginine, and minerals, such as potassium, calcium, magnesium, sodium, and phosphorus. One species, Ficus insipida, contained the highest concentrations of almost all amino acids, many minerals, and protein. Small figs had as much nutritional value per gram as large figs. Free-standing figs had higher percenta ges of protein, complex carbohydrates, and ash than strangler figs, which had higher percentages of water-soluble carbohydrates, tannins, and hemicellulose. The guild of fruit eating bats on BCI included ten common species with diets dominated by figs. Fecal analyses and captures at ripe fig trees showed a consistent pattern of resource partitioning. Small bats preferentially ate small-fruited and strangler figs while large bats consumed mostly large-fruited and free-standing figs. Small bats most often ate F. bullenei, which has high levels of lipid and carbohydrates, and F. yoponensis, which has high levels of protein. Medium and large bats most often ate F. insipida, a nutritionally superior species; their second most eaten species was F. obtusifolia, in which the large size may make it efficient to eat. Each bat ate a variety of fig species, supporting the idea that although no single species of fig may be sufficient to sustain frugivores, a mix of fig species can provide a c omplete set of nutrients. Natural occurrence of fumonisin B1 in dried figs as an unexpected hazard Fumonisins produced by several Fusarium species especially by Fusarium verticilloides and Fusarium proliferatum and natural contaminants of corn and corn products all over the world (Jacksonand Jablonski, 2004; Scaff and Scussel, 2004). Fumonisins have been isolated in 1988 from F. verticilloides (formerly F. moniliforme Sheldon MRC 826) which is isolated from corns consumed in Transkei Region of Southern Africa (Gelderblom et al., 1988). Among the fumonisin derivatives, FB1 is the most common one and constitutes about 70–80% of the total fumonisin content of F.verticilloides cultures and naturally contaminated foods. Fumonisin B2 accounts for 15–25% of the total fumonisin, while fumonisin B3 accounts for 3–8% (Rheeder et al., 2002). However F.verticilloides and Fumonisins are found in all corn Production areas, Fusarium spp. are more dominantly found in warm and dry regions. In addition to corn and corn products, Fumonisins have also been found in wheat and barley (Castella et al., 1999), beer (Hlywka and Bullerman, 1999; Torres et al., 2001), rice (SCOOP, 2003), sorghum (Jackson and Jablonski, 2004), asparagus (Logrieco et al., 1998; SCOOP, 2003; Liu et al.,2005), black tea (Martins et al., 2001), medical plants (Omurtag and YazÄ ±cÄ ±ogËËÅ"lu, 2004) and incaparina (Trucksess et al., 2002). Although its effects on human beings have not been clearly determined, it has been found that there may be a positive correlation between human esophageal cancer rates and occurrence of F. verticilloides and fumonisin in diet in Transkei – Southern Africa and Linksian–China (Castella et al., 1999; EHC,2000; Scaff and Scussel, 2004). It has also been determined that FB1 has nephrotoxic, hepatotoxic and immunosuppressive effects against various ani mal species (EHC, 2000). It has been detected that fumonisins cause leukoencephalomalacia in horses, Porcine Pulmonary Edema and liver cancer in rats (Nelson et al., 1992; Castella et al., 1999; Scaff and Scussel, 2004). Fumonisins have been classified as a possible human carcinogen (Group 2B) by International Agency for Research on Cancer (IARC) according to findings obtained from test animals (IARC, 1993). Furthermore, tolerable daily intake (TDI) for fumonisin B1, B2 and B3 determined by European Commission- Scientific Committee on Food is 2 lg/kg body weight (SCF, 2003). Dried fig, very nutritional and a healthy food, is one of the most widely produced fruits in the world. Dried figs can be consumed directly, or as fig paste in production of different desserts and candies. Dried figs are the only known fruit that is allowed to fully ripen and semidry on the tree (Desai and Kotecha, 1995; Drusch and Ragab, 2003) Turkey is ranked first in dried fig exporting countries with approximately 52,600 tons of dried figs in 2005, equivalent to 52% of world’s dried fig exports (FAO, 2007). Dried figs are produced mainly in the Aegean Region in the western part of Turkey. Dried figs are a high risk commodity among dried fruits. Occurrence of aflatoxins (Iamanaka et al., 2007) and ochratoxin A (KarbancÄ ±oglu- Guler and Heperkan, 2008) in dried figs have been previously determined. The temperature in Aegean Region duringthe ripening, harvesting and drying of figs are favourable for mould.
Friday, October 25, 2019
Of Mice And Men :: essays research papers
                                             Of Mice and Men      In the story Of Mice and Men, there are two main characters, names George and Lennie. On their journey, they encounter many different themes, such as the toughness of life and euthanasia. Friendship is also a very important theme, probably the most important, because these two people’s friendship grows and crumbles. The last theme is also very important; it is the question of fate.      Friendship is a very complicated word. What does it mean? Does it mean always protecting someone, looking out for them, or does it mean killing them you so someone else will not torture them? Whatever it means, it happens in this story between the two main characters, George and Lennie. George used Lennie for protection; he also looked out for Lennie’s feelings. But he killed Lennie in his darkest hour, so he would not be tortured after Lennie killed Curly’s wife. What does it mean? No one really knows the hole meaning.      Life is hard, plain and simple. Nothing comes easy to anyone, whether it is deciding someone’s fate or just giving one person who may be different respect. For all the characters in this book, something stands in the way of their life being perfect. Like George has to protect Lennie from being hurt mentally but also wants to fit in with the rest of the people. Or Crooks, who just happened to be, black and crippled and has to sleep in a different bunkhouse than the rest of the farmhands. So life is hard and sometimes there is no way around it, but the best thing you can do is cope with it.      Euthanasia means a rightful killing. This happens many times in the story, George killing Lennie and Carlson killing Candy’s dog. But is there such thing as euthanasia? George was not happy when he had to kill his best friend, and Candy was not happy to see his dog die. So what does that mean? Of Mice And Men :: essays research papers                                              Of Mice and Men      In the story Of Mice and Men, there are two main characters, names George and Lennie. On their journey, they encounter many different themes, such as the toughness of life and euthanasia. Friendship is also a very important theme, probably the most important, because these two people’s friendship grows and crumbles. The last theme is also very important; it is the question of fate.      Friendship is a very complicated word. What does it mean? Does it mean always protecting someone, looking out for them, or does it mean killing them you so someone else will not torture them? Whatever it means, it happens in this story between the two main characters, George and Lennie. George used Lennie for protection; he also looked out for Lennie’s feelings. But he killed Lennie in his darkest hour, so he would not be tortured after Lennie killed Curly’s wife. What does it mean? No one really knows the hole meaning.      Life is hard, plain and simple. Nothing comes easy to anyone, whether it is deciding someone’s fate or just giving one person who may be different respect. For all the characters in this book, something stands in the way of their life being perfect. Like George has to protect Lennie from being hurt mentally but also wants to fit in with the rest of the people. Or Crooks, who just happened to be, black and crippled and has to sleep in a different bunkhouse than the rest of the farmhands. So life is hard and sometimes there is no way around it, but the best thing you can do is cope with it.      Euthanasia means a rightful killing. This happens many times in the story, George killing Lennie and Carlson killing Candy’s dog. But is there such thing as euthanasia? George was not happy when he had to kill his best friend, and Candy was not happy to see his dog die. So what does that mean?
Thursday, October 24, 2019
Premchand’s Goodan and Dickens Hard Times Essay
There is always unremitting impression which brings Premchand’s Goodan and Dickens Hard Times in framework as an entirety. Goodan which was written 1936, in a nutshell travels on the apprehension of a life of a farmer, most importantly oppression in the hand of class structure. As a critic points out the life of Indian village and the farmer seems to be trapped in the net woven by the landlords, moneylenders and police i. e. suggesting double standard of the capitalists. Dickens correspondingly voices social injustice and problem in the capitalist framework most importantly oppression of the lower class by the upper class. A critic suggested that both the writers Premchand and Dickens primarily concerns to voicing the social reform, consciously trying to draw a balance between idealism and realism as a whole. In Hard Times which was written in 1854, depicted Victorian industrial society, and formulated a troop of radical critique of industrial England. Siengfried A. Schulz in his book â€Å"Premchand : a western appraisal†provided mainly three proposition drawn between Hard times and Goodan. In Hard Times : 1) Injustice 2) Oppression of the poor by the upper class 3) Attack on the economic theorist, utilitarian. Again, in case of Goodan he proposes 1) deeply intrigued on the Question of Dharma. 2) Oppression of the poor by the rich. 3) Confinement of Premchand to depict the ugly aspect of Indian society. If we closely observe there seems to struggle between two world : world of fancy and world of factualism in Hard Times and world of village and city in Goodan. Goodan presents the life of Hori and his inclination towards religious ritual i. e. Goodan and his unable to forsake the concept of his dharma and his life is doomed due to his adherence to it. The use of the term Dharma by Premchand gives the impression of a hollow ring suggesting hypocritical too. Hori, hopes that all other would understand and naturally adhere to a traditional code of conduct, but his attitude is not reciprocated. This also gives a vibrant picture of problem of social hierarchy as a whole. In Hard Times too, the fact oriented ideology of the characters like Gradgrind and Bounderby can be seen as they opposed any kind of fancy or imagination. Dickens represents utilitarian concept of adherence to ‘fact’ which is dominant in the novel. Again, a critic points out that the marriage between Lusia- Bounderby can be connected with the character of Hori, as he too maries his elder daughter in marriage to an elderly man, but the difference according to him is that it is Hori’s helplessness and misery that drives him towards this decision. Some critic even points out that Premchand’s bringing out of this concept of marriage gives a parallel treatment of marriage as a whole for the western as well as Indian society. Through Hori, Premchand reveals the prospect of Indian farmers giving a warning that life of misery would continue until there is no change in the approach of Indian farmers towards his environment. Through Gradgrind and Bounderby, Dickens produced his product of representing the contemporary purely materialistic, scientifically bent utilitarian theory. A critic posts Goodan far ahead of Hard Times as it seems more realistic then Hard Times. There is many instances like the Gradgrind’s giving shelter to Sissy Jupe, and Hori’s giving shelter to Siliya which proposed Siegfried’s attempt of convincing that there can be possibility of borrowing ideas by Premchand Form Dickens. Again, there is also a possible analogy between lives of Stephen and Hori as both had extreme faith in life and simplicity and honesty are almost akin to Hori’s dharma. Even their death brings out similarity as both dies with desires that are not fulfilled. Stephen’s fall symbolizes the destruction of the working class by industrial upper class and Hori’s death indicates defeat of the Indian peasant in the face of unbearable odd. There can be similar parallel between characters like Stephen- Richel and Mehta and Malti in Goodan. Both limited roles, suggesting extra-marital affair. Through these characters Premchand represented the immergence of free thinking society. Mehta and Malti exposes Premchand’s idealism and Dickens depicted realistic form through Stephen and Richel. Premchand posesthe concept of westernization in the cities as well as Malti becomes the target of his sarcasm and satire too in Goodan. At last Tom and Gobar poises two portal of articulation as Tom suggests natural and nasty influence of the fact – oriented society. Gobar seems to be burdened by the approach of younger generation. Tom, like Gobar becomes the link betwwn the two worlds. Dickens seems to be hopeful but Premchand exposes his pessimism, his loss of faith in the ability of the Indian psyche to overcome change. This voices the two writers concern in reforming society. â€Å"No matter how far you’ve gone down the wrong road, turn back. † Turkish Proverb
Wednesday, October 23, 2019
Macroeconomic measures
Organization’s data is vital and has to be protected. This data should have relation with macroeconomic measures for success and effectiveness of the organization. Macroeconomic measures are closely coordinated with organization data for the organization to flourish. This coordination should comprise of efforts in stabilizing exchange rates and leading ultimately. Not only in organization data where microeconomic measures have an impact but also in economy as a whole in changes like unemployment, rate of growth, national income, price levels, gross domestic products and inflation.Using macroeconomic measures organization data helps in determining how well the organization is satisfying its customers. Management is in a position to determine how close organization’s target is. The organization is in a position to track its accomplishment. Through macroeconomic measures and organization’s data, it is possible recognize when an improvement is required and tracking u se of resources and how effectively they are used is possible. Organization’s data with help of macroeconomics measures offer information that supports improvement efforts (Greenwald, 1982, p. 73).Business cycles affect the performances of big drive auto by improving it and making it more effective. If big drive auto applies business cycle in time, it improves its performance. Hiring of counter cycling during recession it helps in increasing market share for big drive auto and it establishes its brand identity. It also helps in building high quality work force, lowers costs and if big drive auto cuts production and inventories then there is anticipation for recession that may cut costs relative to their competitors.Business cycle affects performance of big drive auto by radically re-designing the organization’s procedures and structure. Business cycle allows inclusion of economy-wide measures of performance offering benchmark to performance of big drive auto (Bromiley, et. al, 2008, p. 208). List of References Bromiley, P. et. al, (2008), â€Å"strategic business cycle management and organizational performance: a great unexplored research stream,†strategic organization, Vol. 6, No. 2, pp. 207-209 Greenwald, D. (1982), Encyclopedia of economics, California: McGraw-Hill
Tuesday, October 22, 2019
Science Essay
Science Essay The task in science essay is to investigate the world of nature. You investigations should always be built on observable, verifiable information, known as empirical evidence. When you are writing a science essay, often begin with questions like these: What kinds of things are there in the world of nature? What are these things composed of, and how does this makeup affect their behavior or operation? How did all these things come to be structured as they are? What are the characteristic functions of each natural thing and /or its parts? At one point or another, we have all asked these questions and speculated on answers. Students, whose task is to write a scientific essay, should not speculate in their answers but devise experiments in order to gather information and, on the basis of carefully stated predictions, or hypotheses, conduct analyses and offer explanations. A major role of sciences essay is to inform readers. You need to be precise with their information. When appropriate, write with mathematical or quantifiable precision. Precise measurements help your readers to know exactly what has been observed or what procedures have been followed. There are several ways how you can inform readers in your sciences essay: Describe. You can inform readers by writing a precise description of the full process of devised experiment or some observations made in the laboratory. A description may involve presenting a sequence of events. Compare and contrast. Presenting information can also take the form of a comparison and contrast of some data or observations. Classify. You can also classify the objects or processes you studied, divide them by categories and subcategories, or use some specific classifications. Define. If no closely related species exists, in your scientific essay you may attempt to define a new one. The other purpose for writing a sciences essay can be to persuade your audience. In the essay your arguments should be built on claims, evidence, and inferences so that you could successfully persuade readers. In your sciences essays, arguments will often involve two sorts of claims: the first concerning a definition and the second a fact. When you are arguing, ask yourself the following questions, they will help you to clarify how arguments are made: What is the question being investigated? What problem or anomaly is said to exist? What explanation is offered in response to this problem or anomaly? The second part on which your arguments should be based is evidence. You will take them particularly from your experimental observations or from other secondary data that is available from scientists. You evidence will be actual data (numbers and formulas). Finally, the third part of argument is inferences. An inference is a logical outline of relation that you use to examine raw data and to select particular information as significant for your argument. By inference you do not simply summarize the received raw data, but you provide logic for your summary and show why your claim is true and consistent. Heres a list of the most popular scientific essay topics: 1. Social theories of Science 2. Forensic Science: The Application of Evidence 3. Religion Science 4. Why science is failing? 5. Science and Humanity in the Twenty – First Century†6. The importance of effective communication in the development of scientific advancements 7. Why is Learning Science Important? 8. Uses of Science 9. Science and Education Is the Key to Modernization 10. Science vs. Wisdom 11. Nobility and Science 12. Consciousness and the Sciences 13. The Role of Science in Todays World 14. Christian Science: A Reason to Die? 15. Video games and Computer Science 16. What is the role of the four ways of knowing in human science? 17. The Influence of Mechanism on the Science of Psychology 18. Sciences vs Arts 19. How far should medical science be allowed to go in enabling people to have children by artificial means? 20. Frankensteins Relation to Science and Society 21. The Effects of the Scientific Revolution 22. Scientific developments in the 1800s 23. Is Scientific Progress Always For The Good? 24. Scientific management and our culture 25. The effects of alternative health care on scientific medicine.
Monday, October 21, 2019
Lizzie Borden essays
Lizzie Borden essays The Lizzie Borden case has mystified and fascinated those interested in crime forover on hundred years. Very few cases in American history have attracted as much attention as the hatchet murders of Andrew J. Borden and his wife, Abby Borden. The bloodiness of the acts in an otherwise respectable late nineteenth century domestic setting is startling. Along with the gruesome nature of the crimes is the unexpected character of the accused, not a hatchet-wielding maniac, but a church-going, Sunday-school-teaching, respectable, spinster-daughter, charged with parricide, the murder of parents, a crime worthy of Classical Greek tragedy. This is a murder case in which the accused is found not guilty for the violent and bloody murders of two people. There were the unusual circumstances considering that it was an era of swift justice, of vast newspaper coverage, evidence that was almost entirely circumstantial, passionately divided public opinion as to the guilt or innocence of the accused, in competent prosecution, and acquittal. Not much is described of Lizzie Andrew Borden's childhood. On March 1, 1851, Emma Lenora Borden was born to Andrew and Sarah Borden, and on July 19, 1860, Lizzie had arrived. While Lizzie was at the young age of two, Sarah died of uterine congestion. In 1865, Andrew Borden wed Abby Durfee-a short, shy, obese woman who had been a spinster until the age of 36. Abby's family were not as well off as the Bordens. Lizzie suffered from psychomotor epilepsy, a strange seizure of the temporal lobe that has one distinct symptom: a "black-out" in which the patients carry out their actions in a dream state, aware of every action without knowing what they are doing. Lizzie Borden seemed to have two entirely different personalities: the good daughter (a member of the Congressional Church, and a brilliant (conversationalist), and the bad daughter (deeply resentful of the patriarchy). These two personalities could be explained by t...
Saturday, October 19, 2019
Auditing Chapter 2
Chapter 2 The CPA Profession 2-1The four major services that CPAs provide are: 1. Audit and assurance services Assurance services are independent professional services that improve the quality of information for decision makers. Assurance services include attestation services, which are any services in which the CPA firm issues a report that expresses a conclusion about the reliability of an assertion that is the responsibility of another party. The four categories of attestation services are audits of historical financial statements, attestation on the effectiveness of internal control over financial reporting, reviews of historical financial statements, and other attestation services. 2. Accounting and bookkeeping services Accounting services involve preparing the clients financial statements from the clients records. Bookkeeping services include the preparation of the clients journals and ledgers as well as financial statements. 3. Tax services Tax services include preparation of corporate, individual, and estate returns as well as tax planning assistance. . Management consulting services These services range from suggestions to improve the clients accounting system to computer installations. 2-2The major characteristics of CPA firms that permit them to fulfill their social function competently and independently are: 1. Organizational form A CPA firm exists as a separate entity to avoid an employer-employee relationship with its clients. The CPA firm employs a professional staff of sufficient size to prevent one client from constituting a significant portion of total income and thereby endangering the firms independence. 2. Conduct A CPA firm employs a professional staff of sufficient size to provide a broad range of expertise, continuing education, and promotion of a professional independent attitude and competence. 3. Peer review This practice evaluates the performance of CPA firms in an attempt to keep competence high. 2-3The Public Company Accounting Oversight Board provides oversight for auditors of public companies, including establishing auditing and quality control standards for public company audits, and performing inspections of the quality controls at audit firms performing those audits. -4The purpose of the Securities and Exchange Commission is to assist in providing investors with reliable information upon which to make investment decisions. Since most reasonably large CPA firms have clients that must file reports with the SEC each year (all companies filing registration statements under the securities acts of l933 and l934 must file audited financial statements and other reports with the S EC at least once each year), the profession is highly involved with the SEC requirements. The SEC has considerable influence in setting generally accepted accounting principles and disclosure requirements for financial statements because of its authority for specifying reporting requirements considered necessary for fair disclosure to investors. In addition, the SEC has power to establish rules for any CPA associated with audited financial statements submitted to the Commission. 2-5The AICPA is the organization that sets professional requirements for CPAs. The AICPA also conducts research and publishes materials on many different subjects related to accounting, auditing, management advisory services, and taxes. The organization also prepares and grades the CPA examinations, provides continuing education to its members, and develops specialty designations to help market and assure the quality of services in specialized practice areas. 2-6Statements on Standards for Attestation Engagements provide a framework for attest engagements, including detailed standards for specific types of attestation engagements. -7The PCAOB has responsibility for establishing auditing standards for public companies, while the Auditing Standards Board (ASB) of the AICPA establishes auditing standards for private companies. The ASB previously had responsibility for establishing auditing standards for both public and private companies. Existing auditing standards were adopted by the PCAOB as interim auditing standards for public company audits. 2-8Generally acce pted auditing standards are ten general guidelines to aid auditors in fulfilling their professional responsibilities. These guidelines include three general standards concerned with competence, independence, and due professional care; three standards of field work including planning and supervision, understanding the entity and its environment, including its internal control, and the gathering of sufficient appropriate evidence; and four standards of reporting, which require a statement as to presentation in accordance with generally accepted accounting principles, inconsistency observed in the current period in relation to the preceding period, adequate disclosure, and the expression of an opinion as to the fairness of the presentation of the financial statements. Generally accepted accounting principles are specific rules for accounting for transactions occurring in a business enterprise. Examples may be any of the opinions of the FASB. 2-9Auditors can obtain adequate technical training and proficiency through formal education in auditing and accounting, adequate practical experience, and continuing professional education. Auditors can demonstrate their proficiency by becoming licensed to practice as CPAs, which requires successful completion of the Uniform CPA Examination. The specific requirements for licensure vary from state to state. 2-10For the most part, generally accepted auditing standards are general rather than specific. Many practitioners along with critics of the profession believe the standards should provide more clearly defined guidelines as an aid in determining the extent of evidence to be accumulated. This would eliminate some of the difficult audit decisions and provide a source of defense if the CPA is charged with conducting an inadequate audit. On the other hand, highly specific requirements could turn auditing into mechanical evidence gathering, void of professional judgment. From the point of view of both the profession and the users of auditing services, there is probably a greater harm from defining authoritative guidelines too specifically than too broadly. -11International Standards on Auditing (ISAs) are issued by the International Auditing and Assurance Standards Board (IAASB) of the International Federation of Accountants (IFAC). ISAs are designed to improve the uniformity of auditing practices and related services throughout the world by issuing pronouncements on a variety of au dit and attest functions and promoting their acceptance worldwide. A CPA who conducts an audit in accordance with GAAS may not comply with ISAs because there may be additional ISA requirements that extend beyond GAAS requirements. 2-12Quality controls are the procedures used by a CPA firm that help it meet its professional responsibilities to clients. Quality controls are therefore established for the entire CPA firm as opposed to individual engagements. 2-13The element of quality control is personnel management. The purpose of the requirement is to help assure CPA firms that all new personnel are qualified to perform their work competently. A CPA firm must have competent employees conducting the audits if quality audits are to occur. 2-14A peer review is a review, by CPAs, of a CPA firms compliance with its quality control system. A mandatory peer review means that such a review is required periodically. AICPA member firms are required to have a peer review every three years. Registered firms with the PCAOB are subject to quality inspections. These are different than peer reviews because they are performed by independent inspection teams rather than another CPA firm. Peer reviews can be beneficial to the profession and to individual firms. By helping firms meet quality control standards, the profession gains if reviews result in practitioners doing higher quality audits. A firm having a peer review can also gain if it improves the firms practices and thereby enhances its reputation and effectiveness, and reduces the likelihood of lawsuits. Of course peer reviews are costly. There is always a trade-off between cost and benefits. 2-15Firms may belong to Center for Audit Quality and the Private Companies Practice Section (PCPS) Firm Practice Center. The mission of the Center for Audit Quality is to foster confidence in the audit process and to aid investors and the capital markets by advancing constructive suggestions for change rooted in the profession’s core values of integrity, objectivity, honesty and trust. The PCPS Firm Practice Center provides practice management resources for firms of all sizes. In addition to these resource centers, the AICPA also provides the Governmental Audit Quality Center and Employee Benefit Plan Audit Quality Center to provide resources for performing quality audits in these unique and complex audit areas. 2-16a. (1)b. (2)c. (3)d. (3) 2-17a. (2)b. (1)c. (2)d. (3) 2-18a. The comments summarize the beliefs of many practitioners about the Sarbanes–Oxley Act and the PCAOB. The arguments against the Act can be summarized as four arguments: 1. Costs of complying with the Act are excessively high, especially the requirement to report on internal control over financial reporting, and will discourage companies from becoming public companies. 2. Relative cost for local audit firms is excessively high. 3. Additional oversight is not needed because sufficient quality controls have already been implemented by most audit firms. 4. Three other things already provide assurance of adequate quality: a competitive economic environment, legal liability, and auditing standards. To support these comments, it can be argued that the profession has generally functioned well with relatively little controversy and criticism. The arguments against these comments are primarily as follows: 1. Reporting on the effectiveness of internal control over financial reporting will provide benefits in improved controls, resulting in higher quality financial reporting and reduced losses from fraud. 2. The increased confidence in financial reporting will increase access to capital and lower the cost of capital by reducing information risk. 2-18 (continued) 3. Changes in the scope of CPA practices and other threats to audit quality required government regulation. 4. Regulation of public company audits will not affect most audit firms that do not have public company audit clients. b. There is no correct answer to this question. Different people reach different conclusions, depending on the weights put on the various arguments. Time is needed to effectively assess both the costs and benefits of the Act. 2-19a. Engagement performance . Human resources c. Engagement performance d. Engagement performance e. Relevant ethical requirements f. Monitoring g. Acceptance and continuation of clien ts and engagements h. Human resources i. Human resources j. Leadership responsibilities 2-20a. Rossi and Montgomerys primary ethical consideration is their professional competence to perform all of the audit work for filing with the SEC. In addition, if Rossi and Montgomery have performed bookkeeping services or certain consulting services for Mobile Home, they will not be independent under PCAOB and SEC independence requirements. The firm must also be a registered firm with the PCAOB. b. The filing with the SEC, in addition to normal audited financial statements, will require completion and registration with the SEC of Form S-1 which includes an audited summary of operations for the last five fiscal years as well as many additional schedules and descriptions of the business. Each quarter subsequent to the filing, Form 10-Q must be filed; and within 90 days of the end of each fiscal year Form 10-K must be filed with the SEC. In addition, Form 8-K must be filed whenever significant events have occurred which are of interest to public investors. These forms must be filed in conformity with Regulation S-X, which requires considerable disclosures in addition to those normally required in audited financial statements. 2-21 BRIEF DESCRIPTION OF GAAS |HOLMES ACTIONS RESULTING IN FAILURE TO COMPLY WITH GAAS | |GENERAL STANDARDS | | |The auditor must have adequate technical training and |It was inappropriate for Holmes to hire the two students to conduct | |proficiency to per form the audit. |the audit. The audit must be conducted by persons with proper | | |education and experience in the field of auditing. Although a junior | | |assistant has not completed his formal education, he may help in the | | |conduct of the audit as long as there is proper supervision and | | |review. |The auditor must maintain independence in mental attitude|To satisfy the second general standard, Holmes must be without bias | |in all matters relating to the audit. |with respect to the client under audit. Holmes has an obligation for | | |fairness to the owners, management, and creditors who may rely on the | | |report. Because of the financial interest in whether the bank loan is | | |granted to Ray, Holmes is independent in neither fact nor appearance | | |with respect to the assignment undertaken. |The auditor must exercise due professional care in the |This standard requires Holmes to perform the audit with due care, | |performance of the audit and the preparation of the |which imposes on Holmes and everyone in Holmes organization a | |report. |responsibility to observe the standards of field work and reporting. | | |Exercise of due care requires critical review at every level of | | |supervision of the work done and the judgments exercised by those | | |assisting in the audit. Holmes did not review the work or the | | |judgments of the assistants and clearly failed to adhere to this | | |standard. | 2-21 (continued) |BRIEF DESCRIPTION OF GAAS |HOLMES ACTIONS RESULTING IN FAILURE TO COMPLY WITH GAAS | |STANDARDS OF FIELD WORK | | |The auditor must adequately plan the work and must |This standard recognizes that early appointment of the auditor has | |properly supervise any assistants. advantages for the auditor and the client. Holmes accepted the | | |engagement without considering the availability of competent staff. In| | |addition, Holmes failed to supervise the assistants. The work | | |performed was not adequately planned. | |The auditor must obtain a sufficient understanding of the|Holmes did not obtain an understanding of the entity or its internal | |entity and its environment, including its internal |control, nor did the assistants obtain such an understanding. There | |control, to assess the risk of material misstatement of |appears to have been no audit at all. The work performed was more an | |the financial statements whether due to error or fraud, |accounting service than it was an auditing service. | |and to design the nature, timing, and extent of further | | |audit procedures. | | |The auditor must obtain sufficient appropriate audit |Holmes acquired no evidence that would support the financial | |evidence by performing audit procedures to afford a |statements. Holmes merely checked the mathematical accuracy of the | |reasonable basis for an opinion regarding the financial |records and summarized the accounts. Standard audit procedures and | |statements under audit. |techniques were not performed. | |STANDARDS OF REPORTING | | |The auditor must state in the auditor’s report whether |Holmes report made no reference to generally accepted accounting | |the financial statements are presented in accordance with|principles. Because Holmes did not conduct a proper audit, the report | |generally accepted accounting principles (GAAP). should state that no opinion can be expressed as to the fair | | |presentation of the financial statements in accordance with generally | | |accepted accounting principles. | 2-21 (continued) |BRIEF DESCRIPTION OF GAAS |HOLMES ACTIONS RESULTING IN FAILURE TO COMPLY WITH GAAS | |The auditor must identify in the auditor’s report those |Holmes improper audit would not enable him to determine whether | |circ umstances in which such principles have not been |generally accepted accounting principles were consistently applied. |consistently observed in the current period in relation |Holmes report should make no reference to the consistent application | |to the preceding period. |of accounting principles. | |When the auditor determines that informative disclosures |Management is primarily responsible for adequate disclosures in the | |are not reasonably adequate, the auditor must so state in|financial statements, but when the statements do not contain adequate | |the auditor’s report. |disclosures the auditor should make such disclosures in the auditors | | |report. In this case both the statements and the auditors report lack| | |adequate disclosures. |The auditor must either express an opinion regarding the |Although the Holmes report contains an expression of opinion, such | |financial statements, taken as a whole, or state that an |opinion is not based on the results of a proper audit. Holmes should | |opinion cannot be expressed, in the auditor’s report. |disclaim an opinion because he failed to conduct an audit in | |When the auditor cannot express an overall opinion, the |accordance with generally accepted auditing standards. | |auditor should state the reasons therefor in the | | |auditor’s report. In all cases where an auditors name is| | |associated with financial statements, the auditor should | | |clearly indicate the character of the auditors work, if | | |any, and the degree of responsibility the auditor is | | |taking, in the auditor’s report. | | 2-22a. International auditing standards. b. PCAOB auditing standards. c. PCAOB auditing standards (reporting in the U. K. will be under international auditing standards). d. Generally accepted auditing standards. e. International auditing standards. f. PCAOB auditing standards (due to the publicly-traded debt). 2-1International Standards on Auditing (ISAs) are issued by the International Auditing and Assurance Standards Board (IAASB (http://www. ifac. org/IAASB/). Visit the IAASB’s website to answer the following questions: 1. What is the primary objective of the IAASB? Answer: The objective of the IAASB is to serve the public interest by setting high-quality auditing and assurance standards and by facilitating the convergence of international and national standards, thereby enhancing the quality and uniformity of practice throughout the world and strengthening public confidence in the global auditing and assurance profession. International Standards on Auditing (ISA) are used by auditors in countries that have adopted ISAs as their auditing standards. 2. What is the IAASB’s due process that it follows when setting standards? Answer: The IAASB follows a due process in setting standards. The standards-setting Public Interest Activity Committees (PIAC) identify new projects based on review of international developments and consultation with the Public Interest Oversight Board. †¢ The project may be assigned to a task force, which considers whether to hold a public forum or roundtable. †¢ Dra ft pronouncements are exposed for a minimum of 90 days. †¢ The task force considers all comments and whether re-exposure is needed. †¢ The PIAC votes on the approval or withdrawal of the pronouncement. Affirmative vote of at least two-thirds of the members, but not less than 12, is required to approve an exposure draft. Internet Problem 2-1 (continued) 3. The IAASB is committed to transparency. How does the IAASB make public information related to standards setting activities? Answer: The IAASB is committed to transparency. Where practicable, meetings are broadcast over the Internet or recorded. Meeting agendas and minutes are published on the International Federation of Accountants (IFAC) website. All exposure drafts are subject to public exposure for a minimum of 90 days. (Note: Internet problems address current issues using Internet sources. Because Internet sites are subject to change, Internet problems and solutions may change. Current information on Internet problems is available at www. pearsonhighered. com/arens).
Friday, October 18, 2019
Electoral Record and Contentious Issues Essay Example | Topics and Well Written Essays - 2000 words
Electoral Record and Contentious Issues - Essay Example Jack Layton, who was considered as universally respected led the NDP to elections in 2011, although he died from cancer in a tragic manner several months before the onset of the elections. The new leader for NDP, Tom Mulcair, as in the case of Layton, was bilingual and came from Quebec. However, the political career for Layton was based in Ontario, which was an English-speaking region, where Mulcair used to serve as a Minister for the provincial administration of Quebec. The Liberty Party was unsuccessful during the 2008 elections, while under the leadership of Stephane Dion as well as in the 2011 elections when Michael Ignatieff, a previous professor from Harvard led the party (Michaels, 2015). After the loss of the two academics, the party has decided to select a new leader, John Trodeau, whose name was popular as he is the son of Pierre Trudeau, who served as the previous Prime Minister (Michaels, 2015). At the birth of John Trudeau, his father served as the Prime Minister, meaning that in case the Liberal Party succeeded, then Trudeau would manage to step to the house, the Prime Ministerial dwelling situated at 24 Sussex Drive, Ottawa, since that was where he was raised (Brewster, 2015). Unfolding Count Canada is usually spread in times zones of about 4 hours, although the close times gap for the polls are compressed to approximately three hours. With the announcing of the results, bans have been put in place in the recent years with regard to reporting results for those provinces whereby voting is still taking place.
Re-designing Services Offered by NHS UK Assignment
Re-designing Services Offered by NHS UK - Assignment Example The authorities have to establish better performance evaluation systems and ensure that their facilities are delivering world class services like their neighboring countries. Established on 5th July 1948, NHS is now one of the largest public health care service in the world (Hawe, 2008). The UK authorities established the NHS to provide the residents with equal access to treatment. NHS aims to provide clinical help to patients regardless of their ability to pay for the medical expenses. The organization is funded through national taxation and this ensures that NHS is able to provide care to people who are not able to afford it with personal means (Dept. of Health Staff, 2004). This report will now conduct a SWOT analysis of NHS UK. This analysis is expected to present more clearly the current situation of this organization, show its strengths, weaknesses, opportunities and threats. The government has increased the investment in NHS UK. While the organization only had 33 billion in 1996/1997 to spend, it now has around 67.4 billion in funds for its needs. NHS has also seen an increase in spending on buildings and equipment and now has 3.4 billion for investment in the infrastructure. This surplus has allowed the organization to have more modern equipment and facilities and take better care of its patients. NHS has also decided to have more staff on board and thus it has begun to steadily increase the number of doctors, nurses and attendants (Dept. of Health Staff, 2004). These figures indicate that the organization has the attention of the authorities, and the government is trying to pull it up by putting more money for its sustenance and future growth. The funds available to NHS have increased considerable over the last decade, and the authorities now have the money to improve their infrastructure. By purchasing modern equipment, NHS can dramatically improve its quality of services and gain appreciation from the patients in the UK. In addition, NHS has more staff at its disposal and thus they have more hands to provide services to their community. Weaknesses Even though the authorities are making several efforts to improve the quality and accessibility of NHS, the organization is often accused of low standard in health care. A report indicates that in comparison to other European countries, the patients' survival rates were very low in NHS. This reason for this low rate was due to poor organization of services. NHS has very long outpatient and elective surgery waiting times and need to have more focus on areas such as cancer and heart disease (Scambler, 2003). Apparently NHS is not improving despite the amount of money it is receiving from the government. The residents of UK are not happy with the quality of services and are still complaining about the low standard in health care. The patients are comparing the services available to them with those of health care services provided to residents in other European countries. NHS needs better organization of services where the patients don't have to wait for a very long time for surgeries. Also, NHS has to ensure that
Project Outline Assignment Example | Topics and Well Written Essays - 500 words
Project Outline - Assignment Example h and Development unit of the Property Development Department of the Government (PDDG) is working on a program called the Seismic Zone Residential Construction Improvement Program. PDDG is working to assess the effectiveness of the boxes of a particular dimension used in the foundation of buildings. For successful accomplishment of project objectives, the project team would follow a linear project management life cycle as highlighted by Wysocki (2009). In this context, project management team would interview the stakeholders and review the scope of work to identify in detail their requirements and product specifications to come up with comprehensively planned schedule and cost for client’s approval. The required number of the resources would be shared between the project and department. In this case, functional managers would be responsible for directing the required resources to the project for completion of tasks. PMBOK (2008) defines WBS as a deliverable oriented hierarchical decomposition of the work executed by the project team to achieve end project objectives and create the required deliverables. Major project deliverables are represented by upper level of WBS that are further decomposed logically until the first level is no more decomposable. Lowest level of the project WBS is called work packages which contains most of the planned work and activities required to be executed and monitored. Figure below shows the WBS for the project. The purpose of the schedule management plan is to measure the project progress during different phases. In this regard, baselines are identified and established in early parts of the project against which appropriate data is collected and measurements are taken (Mulcahy 2011). It also provides guidelines on project time estimation processes making estimates faster and accurate. During the project execution, schedule management plan is used to determine if the deviation or variance is above the allowable threshold and
Thursday, October 17, 2019
Discription of my research Paper Example | Topics and Well Written Essays - 500 words
Discription of my - Research Paper Example On the basis of this context, the research will intend to concentrate on the withdrawal of drug consumption of people in order to make them socially responsible. The research is based on understanding the role played by rehabilitation centers in order to recover the individuals who are addicted with drugs. The research will help to gain significant understanding about the challenges that are faced by the drug users while retreating from using drugs. Furthermore, the research will also provide a significant knowledge regarding the reasons for drug consumption and possible negative impacts of it in the life of people. Throughout the research, learning can be gained regarding the method of therapy for drug users. It will help to recognize the best practices that can help to completely eradicate the usage of drug and to become a responsible societal member. There are several organizational benefits related with the research. The research will help to assist the people who are suffering from drug addiction. Besides, involvement in the rehabilitation program can help to gain significant experience about the characteristics of drug users. As a result, it can support the employees in the rehabilitation center regarding the method of dealing with the drug users and the method of treatment. The research will be a five step process. At first, review will be conducted through critical study regarding the subject or related topics. The literature review will be intended to gain basic theoretical knowledge about the research subject. After conducting a comprehensive literature review, primary data will be collected through questionnaire survey method in order to understand the behavior and the characteristics of the drug users. In the third phase, the collected data will be analyzed in order to generate detailed understanding of the research problem. The outcome of data analysis will be presented in the fourth phase to depict the
Steel sector analysis within the EU Essay Example | Topics and Well Written Essays - 2000 words
Steel sector analysis within the EU - Essay Example d the steel sector of the European Union in an adverse manner and presently, the industry is under significant stress in areas relating to reduction in the demand for steel, rise of emerging countries as industrial powerhouse and rising instances of high unemployment. The purpose of this paper is to explore the impact of the European business environment on the steel sector of the country. The idea is to find the factors that are causing challenges for the industry and the ways in which these problems can be resolved. The steel companies in Europe have been primarily under the control of the government in the 80’s. The situation had rapidly changed from 1988-1998 when most of the steel companies were sold to the private sector enterprises. The productivity of the companies had increased rapidly and profitably began to show improvement slowly. Only a fraction of the steel companies remained under the government and the major steel companies sold to the private sector were given full liberty to expand across the national borders. The previous decade has been largely characterized by mergers and acquisitions. European steel companies has been able to create strong profits which had lured number of steel companies from the Asian countries to export steel to Europe, particularly when production was slack in their countries. Further mergers and acquisitions had taken place from 2004 (Wubs, 2008). The following table shows some of the key companies and the output produced from them. The present state of challenges of the steel sector in the European steel sector comes from both internal and external environment. The internal issues arise from the slow recovery of the European economy after the financial crisis and the external issues arise from certain actions that are taken by the trading partners and the policies of the government. The European Union has always maintained very high environmental standards and has constantly committed itself to the reduction of the
Wednesday, October 16, 2019
Project Outline Assignment Example | Topics and Well Written Essays - 500 words
Project Outline - Assignment Example h and Development unit of the Property Development Department of the Government (PDDG) is working on a program called the Seismic Zone Residential Construction Improvement Program. PDDG is working to assess the effectiveness of the boxes of a particular dimension used in the foundation of buildings. For successful accomplishment of project objectives, the project team would follow a linear project management life cycle as highlighted by Wysocki (2009). In this context, project management team would interview the stakeholders and review the scope of work to identify in detail their requirements and product specifications to come up with comprehensively planned schedule and cost for client’s approval. The required number of the resources would be shared between the project and department. In this case, functional managers would be responsible for directing the required resources to the project for completion of tasks. PMBOK (2008) defines WBS as a deliverable oriented hierarchical decomposition of the work executed by the project team to achieve end project objectives and create the required deliverables. Major project deliverables are represented by upper level of WBS that are further decomposed logically until the first level is no more decomposable. Lowest level of the project WBS is called work packages which contains most of the planned work and activities required to be executed and monitored. Figure below shows the WBS for the project. The purpose of the schedule management plan is to measure the project progress during different phases. In this regard, baselines are identified and established in early parts of the project against which appropriate data is collected and measurements are taken (Mulcahy 2011). It also provides guidelines on project time estimation processes making estimates faster and accurate. During the project execution, schedule management plan is used to determine if the deviation or variance is above the allowable threshold and
Steel sector analysis within the EU Essay Example | Topics and Well Written Essays - 2000 words
Steel sector analysis within the EU - Essay Example d the steel sector of the European Union in an adverse manner and presently, the industry is under significant stress in areas relating to reduction in the demand for steel, rise of emerging countries as industrial powerhouse and rising instances of high unemployment. The purpose of this paper is to explore the impact of the European business environment on the steel sector of the country. The idea is to find the factors that are causing challenges for the industry and the ways in which these problems can be resolved. The steel companies in Europe have been primarily under the control of the government in the 80’s. The situation had rapidly changed from 1988-1998 when most of the steel companies were sold to the private sector enterprises. The productivity of the companies had increased rapidly and profitably began to show improvement slowly. Only a fraction of the steel companies remained under the government and the major steel companies sold to the private sector were given full liberty to expand across the national borders. The previous decade has been largely characterized by mergers and acquisitions. European steel companies has been able to create strong profits which had lured number of steel companies from the Asian countries to export steel to Europe, particularly when production was slack in their countries. Further mergers and acquisitions had taken place from 2004 (Wubs, 2008). The following table shows some of the key companies and the output produced from them. The present state of challenges of the steel sector in the European steel sector comes from both internal and external environment. The internal issues arise from the slow recovery of the European economy after the financial crisis and the external issues arise from certain actions that are taken by the trading partners and the policies of the government. The European Union has always maintained very high environmental standards and has constantly committed itself to the reduction of the
Tuesday, October 15, 2019
Developments in Hacking, Cybercrime, and Malware Essay Example for Free
Developments in Hacking, Cybercrime, and Malware Essay The number one web based attack of 2009 was Malicious PDF activity 49% of web based attacksattempts to deliver malicious pdf content to victims through the web. The pdf attack is designed to exploit arbitrary vulnerabilities in applications that are able to process pdf’s. A successful pdf attack could compromise the integrity and security of affected computers. (Symantec Corporation, 2009) The number two web based attack of 2009 was the Microsoft Internet Explorer ADODB.Stream Object file installation weakness. This exploit accounted for 18% of the total number of web based exploits for the year. This vulnerability allows hackers to install malicious files on a vulnerable computer when a user visits a website hosting an exploit. In order for this attack to be successful, an attacker must exploit an arbitrary vulnerability that bypasses Internet Explorer Security settings.Then the attacker can execute the malicious files that were installed by the initial security weakness. This vulnerability has been known since 2003, and patches have been released since 2004. This exploit exposes the fact that many computer systems were not being kept up to date. (Symantec Corporation, 2009) The number three most common web based exploit of 2009 was the Microsoft Internet Explorer 7 uninitialized memory code execution vulnerability. This attack works by enticing a victim to open a malicious web page. Once a user opens the web page it gives the attacker the ability to execute remote code on the victims computer. Since this is a browser based attack, it gives the hacker potentially more targets than relying on a plugin that may not get installed. (Symantec Corporation, 2009) The top 3 Malware attacks of 2013 were W32.Downadup, W32.Sality, and W32.Ramnit. Although their names all begin with W32., each bug has it’s own way of exploiting a system. Let’s take for instance the W32.Downadup. This worm has been around since 2008. This worm spreads by taking advantage of a remote code execution vulnerability found in Microsoft Windows server service RFC. This worm strives to block access to security related web sites while attempting to spread to protected network shares via brute force of weak passwords. The Security of the entire network is at stake with this worm. This virus demonstrates shows how important it is to keep servers and workstations updated with the latest virus definitions. (W32.Downadup.B, n.d.) The W32.Ramnit has been around since 2010. This worm is spread by infecting executable drives and removable drives. This malware steals bank usernames and passwords. Having a security policy prohibiting personal drives from being used in the workplace is paramount. This type of attack could cause data loss if unmitigated. (Symantec Corporation, 2013) The W32.Sality is in my opinion the nastiest of all three bugs. What makes the W32.Sality particularly nasty is that it can infect executable files on local, removable, and shared drives. W32.Sality is known as an (EPO) or entry point obscuring polymorphic file infector. Essentially, it’s a sophisticate worm-like virus that ensures its survival by downloading other malware and disabling security software. One of the most damaging features of the W32.Sality virus is how it decentralizes peer to peer networks with sophisticated code instruction that populates the network with infected computers. (W32.Sality., n.d.) References W32.Downadup.B. (n.d.). Retrieved June 26, 2014, from http://www.symantec.com/security_response/writeup.jsp?docid=2008-123015-3826-99 W32.Ramnit. (n.d.). Retrieved June 26, 2014, from http://www.symantec.com/security_response/writeup.jsp?docid=2010-011922-2056-99 W32.Sality. (n.d.). Retrieved June 26, 2014, from http://www.symantec.com/security_response/writeup.jsp?docid=2006-011714-3948-99 Symantec Corporation. (2009). Symantec Global Internet Security Threat Report Trends for 2009. Mountain View: Symantec Corporation. Symantec Corporation. (2013). Symantec Global Internet Security Threat Report Trends for 2009. Mountain View: Symantec Corporation.
Monday, October 14, 2019
Handling Murder Scenes Investigations Criminology Essay
Handling Murder Scenes Investigations Criminology Essay Different areas tend to be prone to crime and hence the necessity of having appropriate interventions and measures which will be adopted in the handling of the murder scenes.The paper presents analyses of how law enforcers handle murder scenes and the health and legal risks associated with processing the crime scene. Conversely, it describes the strategies that should be developed by the typical law enforcement organization to improve their murder scene handling skills. Introduction Definitively, murder scene investigation refers to analytical use of physical evidence to deduce and obtain knowledge of the events surrounding the murder. This investigation is multidisciplinary and entails use of systemic search, observation and at times lab or forensic analysis of evidence. Handling and actions taken at the start of murder scene investigation plays an important role in the resolution of a case (Peterson, Mihajlovic Gilliland, 1998). A thorough investigation provides opportunities that make sure the latent physical evidence is not contaminated or likely witnesses overlooked, since if handled badly it would lead to both health and legal risks.Going by the global standards and individual country legislations, its vital for security personnels to demonstrate understanding of how to handle crime scenes (Bicheno , Elliot,1997). Personnel given a mandate of handling murder crime scenes need to have the necessary knowledge and skills that will enable them to obtain necessary evidence. Ultimately, the assessment of risk at murder scenes is an indication that anything can happen in crime scenes and its important to observe caution in order to avoid problems associated with processing of evidence. How Law Enforcement Handle a Murder Scene The great importance of carrying out murder scene investigation is to produce identification and evidence that can be used to disclose the cause of death and to obtain facts that can be used to bring the culprit to book, in case of murder. Murder scene investigation involves a meeting place of law, logic and science. Processing and handling of the murder scene is very tedious and long process that involve recognition, identification, documentation, collection of evidence and analyzing of the collected evidence. In case of suspected murder crime, law enforcers move in as investigators, where they first seal the area of murder. This is necessary to prevent contamination of the murder scene from curious onlookers. After sealing the scà ¨ne, investigators from law enforcement agency analyze the murder scene and makes sure that nothing has been moved .Here they are able to generate preliminary hypothesis based on visual examination (Bodziak, 2009). With the analysis done, the law enforcers are able to clearly describe the extent of murder crime. Apart from sealing the murder scene, the police secure the core area where they suspect a large amount of evidence is concentrated. After sealing the entire area, law enforcers then move to the district attorney s chambers where they obtain search warrants .This is important because at times some people could have prospects of privacy in portions of the murder scene. Also if not done legally, the whole investigation process would be of little importance since the findings wont be admissible in courts (Eliopulos, 2003). The law enforcers also call for any specialist and additional tools they think would be necessary during the process. The law enforcers also talk to first responders to determine if anything was moved or touched, and give details of anything they saw or heard during the occurrence of the murder crime. During this process, law enforcers touch nothing. Secondly, they scrupulously document the murder scene by taking pictures and drawing rough drafts. At times, they use video to document the scene in details without touching anything. After documenting the scene, law enforcers then engage in the collection of potential evidence, where they tag, log and package the evidence in plastic containers for laboratory analysis. The evidence is kept intact from where its transported in a safe manner for analysis. The evidence collected is labeled accordingly in relation to place of collection, date, and type of evidence collected. Before moving the body, the law enforcers analyze the body carefully for any evidence. Here they check for marks, cuts, bruises or stains on the victims body. They also check if anything is missing such as watches, rings and other personal effects (Peterson, Mihajlovic Gilliland, 1998). After collection of all evidence, the evidence is analyzed.DNA fingerprinting which is also known as forensic-DNA analysis is the common method used by law enforcers to analyze the evidence. This analysis is most reliable and affordable in such kind of scenes where for instance the body has been shot severally, burnt or even disfigured. With connection to these, the analysis provides faster mode of identification once established in such kind of scenes. Despite the benefits of dealing with DNA evidence, the evidence should not be collected unless the information is relevant to the murder crime in question. This implies that the proceedings should be undertaken under given instructions from either the regulatory bodys or the involved medical experts. Strategies of Handling Murder Scene Effectively in Relation to Law Enforcers To develop efficient strategies that would promote effective handling of murder scenes by law enforcers, it is quite necessary to have good management structures and operations within the institutions dealing with crime issues in order to promote performance within the given organization. In that case, there has been the need for different crime handling agencies to effectively adopt a number of measures that will help them in promoting teamwork and concept of working together. Problems involved in processing and handling of murder crime scenes can be mitigated by adequately training the individuals involved on better procedures and ways of handling evidence (Bodziak,2009) .As well, community involvement and awareness is also important in making sure members of the public have an idea of avoiding crime scene disturbances and dont contaminate themselves. This kind of learning and training makes sure all individuals engage in activities that do not promote murder scene and evidence con tamination.Another approach to this practice involves identification of the potential hazards which appear to be in scenes of crime and include mitigation measures which should be implemented by all.Once the problems have been identified, the next advancement is to come up with adequate plan that provide fundamental ways into how deal with exposures at the murder crime scene (Eliopulos, 2003). Issues of Law Enforcers Face in the Process of Murder Scene Investigation Many law enforcers are involved in murder scene investigations and they do encounter countless tribulations in response to how they handle evidence. For them, any action taken in the scene has some level of destructive effect on the scene and in application of justice. Sometimes scenes are degraded and altered and negative data is obtained which at times is used to convict innocent individual. Poor processing of murder scenes tends to convict innocent people and leave real culprits free and this represents injustice in the society (Bodziak,2009) Drastic changes in political and economic conditions have increased regulations and state litigation hence processing of murder crime scenes has been neglected due to strict procedural formats from the government ,as a result, individuals conducting investigations have been subjected to work without adverse training thus limiting murder scene processes. Sometimes murder crime experts like CSI personnel and law enforcers like the police, are faced with the dilemma of consulting higher authority and regulatory bodies, before conducting murder scene investigations. Indeed, this makes them loose their independence since; most of the scenes are at times thronged by curious onlookers, who have little or no knowledge of crime scene management (Bicheno Elliot, 1997). Legal inflexibility on the part of the law enforcers have contributed to challenges which force them to follow strict crime scene processing procedures which at times are time consuming and non cost effective. Investigators are required to make quick decisions even in fragile cases and legally this lead to negligence. At times there are legal problems in situations where investigators have personal stake in case. Effectiveness of the murder scene processing is lost due to the loss of neutrality in policing and close association with court systems. Other legal issues relating to murder scenes processing include technical barriers between crime scene investigators and legal practitioners. Another issue is that, an investigator may get concrete evidence to convict a criminal and yet the court disregards it. Lack of coordination between the law enforcers and courts slow down scene processing and limit justice (Peterson, Mihajlovic Gilliland, 1998). Inherent Medical and Health Risks Associated with Murder Crime Scenes, Evidence and Evidence Handling and Processing. Mostly the unintended contamination of murder scenes emerges as one of the major problems associated with murder scene handling and processing. Law enforcers involved in Murder scene investigation usually perform their works in scenes that are hazardous to their health and health of others, and this is due to coming in to contact with them. Most investigators duties entails processing of murder crime scenes and mostly they use dangerous chemicals and fingerprint powders which when accidentally ingested are life threatening. Some chemicals used are carcinogenic while others tend to cause long term Health hazards (Eliopulos, 2003). Despite the use of powders and chemicals in processing crime scenes, investigators are also susceptible to whole lots of other medical problems and hazards. Biological samples like urine, saliva, semen and blood are always handled routinely and if the victims had contagious diseases like HIV, measles and other sexually transmitted infections, probability of accidents occurring and infecting them is quiet high since majority of them have no protective clothings (Bodziak,2009) .When processing murder scenes, at times investigators use equipments like lasers, electro static dust lifters and other electrical appliances which when not handled well can cause electric shock, damage to eyes and even death. Also most law enforcers suffer from traumatic Stresses due to grotesque scenes they see when handling cases and also due to strenuous working conditions. Generally, most murder scene investigators and law enforcers are usually taken for granted and unappreciated, but they should never compromise their health (Bicheno Elliot, 1997). Conclusion Law enforcers are served with responsibility of making our community safe .They are required to investigate and arrest individuals suspected of murder crimes. Proper handling of these scenes is significant in making sure that justice has been achieved. In conclusion, Personnel given mandate of handling murder crime scenes need to have necessary knowledge and skills that will enable them to obtain necessary evidence that is indispensable in solving any murder case.
Sunday, October 13, 2019
Discussing The Narrative of the Life of Frederick Douglass Essay
Frederick Douglass In the preface of The Narrative of the Life of Frederick Douglass, written by himself, William Lloyd Garrison, Abolitionist and member of the Anti-Slavery Society, said of Frederick Douglass, after hearing him speak, â€Å"Patrick Henry, of revolutionary fame, never made a speech more eloquent in the cause of liberty than the one I had just listened to from the lips of that hunted fugitive.†Garrison and other abolitionist convinced Fredrick Douglass to continue to tell his story of slavery, but Douglass was not a free man and warily told, â€Å"only fragments of his life story, guarding always the details of names, places and means of escape which might have identified him to his master and exposed friends and accomplices who had helped him in his way.†The Narrative of the Life of Frederick Douglass was Douglass’ first autobiography. In it he revealed all the details of his childhood that he could remember, which he had never spoken to anyone prior to writing the narrative because a slave with any knowledge of anything besides obeying his master was often punished by death. From listening intently to conversations of both his negro family and his white masters, he knew he was born in Tuckahoe, near Easton, in Talbot country, Maryland. Years later, when he thought he was about seventeen years old, he heard his master say it was 1835, so he at that time, set a near estimate of his own birth to be around 1818. Frederick was raised until the age of seven by his grandmother, Harriet Bailey, in a cabin with many of his other cousins, who were taken from their parents. It was the white master’s intent to separate slave families so the slaves would remain ignorant of who they were. Frederick knew his mother, Betsey B... ... Frederick change his last name from â€Å"Bailey†to â€Å"Douglass†to protect him from being identified. Frederick said in his narrative, â€Å"From my earliest recollection, I date the entertainment of a deep conviction that slavery would not always be able to hold me within its foul embrace, and in the darkest hours of my career in slavery, this living word of faith and spirit of hope departed not from me, but remained like ministering angles to cheer me through the gloom. This good spirit was from God, and to him I offer thanksgiving and praise.†Frederick Douglass became a vital aspect of the anti-slavery movement from 1841 until his death in 1895. Freedom for Frederick was bittersweet in that his freedom was precious to him, yet illusive in the bondage that he carried in his heart and mind for the daily terrors that continued to be suffered by his fellow slaves.
Saturday, October 12, 2019
Kimchi Journal :: China Chicken Virus Kimchi Essays
Kimchi Lifesaver Finals are finally over and I will be leaving for Korea in two days. I haven't been to Korea in nearly ten years but I still remember the savory foods vendors sell along the streets of Myong Dong Market. My grandmother called me today with some unfortunate news. She informed me about a bird flu called Avian Influenza that has infected poultry across the farms in South Korea. "You need not worry, sweetie," my grandmother said in Korean. Strict measures were taken so that farms would not further spread this disease. Nonetheless, grandmother told me to pack my warm clothes and prepare myself for some good Korean food. I can hardly wait. December 25, 2003 A kimchi Christmas. I have been eating kimchi like there is no tomorrow. Don't get me wrong, I love kimchi. However, I have been eating more than my stomach and breath can handle. Scientists from Seoul National University came out with a study a few days ago stating that a lactic enzyme in kimchi has remedial effects on chicken and other types of poultry. I assume kimchi's "antibacterial powers" have kept my family and I clean from this epidemic. With what I could understand from the Korean news, the bird flu is extremely infectious to organisms such as poultry. I went on the Center for Disease Control website to get a much more comprehendible version of the epidemic. It conveyed that the disease spreads rapidly from bird to bird as large amounts of the virus are secreted in bird droppings, contaminating earthly surroundings. The technical term for the disease is called Avian Influenza A H5N1. The big scare, The World Health Organization admits, is that this strain has the unique capacity to jump the species barrier, causing several diseases in humans. I will not be eating chicken for a while. January 5, 2004 I am finally back in the States. It is such a relief that we do not have to deal with Avian Influenza here. Although CDC said the risk of H51N flu in the United States is low, I cannot help but think that travelers such as myself could contract the virus and bring it back to infect others. This wouldn't happen to us though. January 13, 2004 Kimchi Journal :: China Chicken Virus Kimchi Essays Kimchi Lifesaver Finals are finally over and I will be leaving for Korea in two days. I haven't been to Korea in nearly ten years but I still remember the savory foods vendors sell along the streets of Myong Dong Market. My grandmother called me today with some unfortunate news. She informed me about a bird flu called Avian Influenza that has infected poultry across the farms in South Korea. "You need not worry, sweetie," my grandmother said in Korean. Strict measures were taken so that farms would not further spread this disease. Nonetheless, grandmother told me to pack my warm clothes and prepare myself for some good Korean food. I can hardly wait. December 25, 2003 A kimchi Christmas. I have been eating kimchi like there is no tomorrow. Don't get me wrong, I love kimchi. However, I have been eating more than my stomach and breath can handle. Scientists from Seoul National University came out with a study a few days ago stating that a lactic enzyme in kimchi has remedial effects on chicken and other types of poultry. I assume kimchi's "antibacterial powers" have kept my family and I clean from this epidemic. With what I could understand from the Korean news, the bird flu is extremely infectious to organisms such as poultry. I went on the Center for Disease Control website to get a much more comprehendible version of the epidemic. It conveyed that the disease spreads rapidly from bird to bird as large amounts of the virus are secreted in bird droppings, contaminating earthly surroundings. The technical term for the disease is called Avian Influenza A H5N1. The big scare, The World Health Organization admits, is that this strain has the unique capacity to jump the species barrier, causing several diseases in humans. I will not be eating chicken for a while. January 5, 2004 I am finally back in the States. It is such a relief that we do not have to deal with Avian Influenza here. Although CDC said the risk of H51N flu in the United States is low, I cannot help but think that travelers such as myself could contract the virus and bring it back to infect others. This wouldn't happen to us though. January 13, 2004
Friday, October 11, 2019
Government-operated gambling Essay
Over the past few years, government operated gambling has grown into a massive business, there has been much controversy around the topic of weather or not Gambling should be regulated. In this essay I will explain my point of view on this topic and give examples that support my ideas. So, what should the state’s policy towards gambling? I believe that the state should not regulate gambling because of three main reasons. My first reason is people’s rights and freedoms. Second, Gambling has grown into a major industry over the pas few years; the centre for addiction and mental health stated in their Gambling Policy framework in 2011 â€Å"Government-operated gambling has steadily expanded in Ontario in the past two decades, revenues reaching $4. 7 billion in 2009. †(2). This shows that Gambling has grown to become a major industry in today’s economy and by doing so it has helped society in several different aspects, the growth of the gambling industry has lead to an increase in revenue for the government, thus resulting in more social benefits towards the public. Finally, The gambling industry has lead to many job opportunities in north America, offering a beacon of hope to those in need of jobs during a recession. In modern society, freedom is not only supported but also cherished, people should be given the freedom to live their lives as they please, weather they choose to live their lives in a healthy way or not that is up to them. However, they must be given the right to live as they please. In the United States, groups such as the KKK are protected under the first amendment, which protects their freedom of speech, no matter how ludicrous it may be, they have the right to say as they please. The same should be applied to life. People should have the choice to live their lives as they please without being watched over by the government. Since gambling does require participants to be of legal age, we know that the people gambling are adults. These grown ups should be able to have control over their own lives, its their responsibility to understand the chances they are taking when gambling. Some may argue that certain people can’t control their gambling problems and have gotten too addicted to gambling and that casinos take advantage of these people. These claims are supported by some statistics given in the centre for addiction and mental health, which states, â€Å"it is estimated that between 30% and 40% of Ontario’s gambling revenues come from the 3% of the population with gambling problems†(2). This statistic shows that the gambling industry does heavily depend of the people addicted to the game. I would respond by expressing two points. First, the people with gambling problems of which they cannot control are a minority, in Jonathan Wolff’s â€Å"Ethics and public policy A Philosophical inquiry†, the author states that â€Å"between 0.6 and 0. 8 of the UK adult population could be classified as problem gambles†(59). Furthermore, in the centre for addiction and mental health’s Gambling Policy framework in 2011 that â€Å"just over 3% of the province’s population experiences moderate to severe gambling problems. †(57). These numbers do not justify having to discipline an entire industry that would affect hundreds of thousands of people that work in it and making their living off jobs in that industry. Second, increasing government regulations on casinos and lotteries will not stop these problem gamblers from gambling. Jonathan Wolff states â€Å"in the late 1950s there were towns about 25 percent of the adult population gambled illegally on a regular basis. †(55). Taking this point into perspective, it could be inferred that if the government increases the regulations on legal casinos and lotteries that would make it harder for people with an addiction to gamble, these people will find other ways to feed their addiction. This is a severe problem because when these people begin to gamble illegally they will put their money into other illegal activities, which could include drugs, weapons or violence. In fact, many large gangs could use this opportunity to fund their illegal activities, which would lead to more trouble in society; another point to be made towards this issue would be that of money, not only would these gamblers be putting their lives at risk when gambling illegally and dealing with gangs, but they could also be keeping this money out of the government’s hand which could go government programs to help the less fortunate. This brings me to my next point and that is that gambling has become a major source of revenue for the government. Government regulated gambling has grown into a massive industry which generates a significant amount of revenue each year of which most ends up in the government as funding for many different organizations. in the paper named â€Å"Gambling: Its Pleasure and costs†by Lorne Tepperman it states that â€Å"The industry group’s report †¦ says 57 per cent of gambling revenue – $8. 7 billion- supported government services and charities. †(9). Tepperman also states that gambling is the â€Å"most financially significant†(9) segment in entertainment and that it contributes â€Å"$15. 3 billion a year to the economy, according to the Canadian Gaming Association. †(9). Ronald Pavalko also states in his paper titled â€Å"gambling and public policy†â€Å"State revenues from casino taxes totaled nearly $3. 5 billion. †(336). The reality is that today, we are in a recession we can’t afford to decrease that revenue by implementing harsh restrictions on gambling. It is argued that even though gambling is a major source of revenue for the government, it is also a source of misery for people with gambling addictions. The centre for Addiction and Mental health states that â€Å"For these individuals, a range of harms may occur, resulting in heavy social, economic, and health costs such as crime, dysfunctional relationships, and bankruptcy. †(2). However, the solution to this problem is not adding restrictions to gambling but is actually using the money made from gambling towards a better cause. As I have previously stated, people addicted to gambling will not be cured from their addiction by regulating legal gambling because they will find other means to feed their addiction. I believe that the best solution to these people’s gambling problem would be using the revenue that they generate for the government in taxes could be used to create social programs for people with serious addictions to gambling that would help them quit. I believe this solution would be ideal because the minority of people with gambling addictions will be treated in a proper healthy way in order to get over their addiction, the left over revenue could still be used in other social programs and finally, the money and profit that the casinos and lotteries generate will still flow which would result in more jobs, another source of income to the economy and would prevent people from getting fired from their jobs if harsh restrictions were to be applied to gambling agencies. My final argument for this essay is that of employment. As previously stated, gambling generates a huge amount of revenue for the government, Gambling is a growing industry and with its growth it creates several opportunities for jobs for people in need. Gambling generates many jobs that help the economy grow in this time of need. Gambling generates jobs of all sorts, from the engineers and architects that build and design the casinos, to the people who sell lottery tickets, to those who actually work in casinos. All of these people generate their income because of the gambling industry. Tepperman states that in Canada gambling accounts for â€Å"267,000 full time jobs. †(6). Pavalko also states in his paper that in only eleven states a total of 370,207 people are employed in casinos, In a country with a current unemployment rate of 8%, the Gambling industry should be seen as a source for solutions to a much more serious problem than an addiction to gambling. Expanding the gambling industry will in return create more job opportunities and help decrease the unemployment rate dramatically. However, if the government begins to set harsher policies towards gambling and casinos are required to cut costs, the unemployment rate might increase which would create even more social issue, which could result in protests and riots from the workers who have lost their jobs due to the harsh policy towards gambling. Some might argue that Gambling still creates harm towards many people and even though it can create jobs it can also result in many people losing their jobs. I would respond by quoting Lorne Tepperman â€Å"A majority of adults gamble responsible; only a small minority of the population experiences gambling related harm. †(1). I believe that gambling will create more jobs that it will end and that that is just a minor side effect that could be easily cured by the revenue that gambling will generate for the government, this money could be put back into society and produce new projects that create new job opportunities and these jobs could be offered to those who had lost their previous jobs. In conclusion I would say that I do not believe that the government should regulate gambling because of the reasons that I have stated earlier in this essay. First, Gambling is a choice and freedom. It a civil right and the government should not be able to decide weather or not you are allowed to gamble or how much you are allowed to gamble. Second, Gambling has grown into a major industry and has become a major source of revenue to the government. Gambling has helped fund many government programs used to help the less fortunate, even though gambling does create certain people who are addicted to it, they are nowhere near as many as the people whom gambling helps. In this situation the pros drastically outweigh the cons and as previously stated, the revenue generated from gambling could go towards social programs made to help people with gambling addictions, that way these people will eventually cure themselves of their addiction and the hundreds of thousands of people whom depend on gambling a source of income would not be affected, which is what I believe is a win-win situation. This brings me to my final argument, employment. The gambling industry has created hundreds of thousands of job opportunities to many of those who need it, especially in a recession where millions struggle to find an income support for them and their families. I would say that the government should encourage gambling businesses to grow. However, as Christiane Pouline states in his paper titled â€Å"Gambling†that â€Å"Decisions on policy pertaining to gambling need to be based on a full accounting of the health, economic and social benefits and costs of gambling. †(1208). Which is why the policy towards gambling should be set to help both the gambler and the Casinos. That policy should state that a majority of the profit that is generated from Casinos should go towards social programs that will benefit society; these social programs should include programs made to help gambling addicts with their problems. James Doughney perfectly sums up this policy in his book titled â€Å"The poker machine state†. Doughney says, â€Å"Try to do good; but even when you cannot at least do not knowingly cause harm. †(1). Over the past several years, gambling has grown into the largest sector of the entertainment industry, creating the most amount of revenue to the government. Our society should be scared of this phenomenon and try to regulate it, we should actually take advantage of it and use it to help make the most the most of this opportunity by using the money made from gambling to improve our lives and the lives of those around us.
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