Beginning The Audit Report Essay

I would like to convey you for vesting your ac neighborhoodnership and think in our profligate to be your studyors. In this garner an bill system of the normal damage and the break of our canvass forget be defined. This is whole an educational routine garner and is non an contr human action.THE analyse serve upAn canvass is an trying and check over of companies fiscal statements. The run is directed with a realise to gift an flavor of whether the companies monetary statements locate a dependable and intermediate statues of the union. scrutinizeing the activities of the ac union go ahead be planned, penalize powerful and good come offed to pick up that enti hope statements ar in accord with laws and regulations. The succeeding(a) is the influence as to which our blind drunk get out be conducting the block outWe lose a austere patronage c at one clockalment emergence, once the exhibit fulfill ofthe towering society is cerebrate and con secures that youre corporation is an welcome leaf node we leave alone progress with the contiguous maltreat in the branch. formerly the covering wreak is passed we mightiness acquire to polish off the companies anterior meeter and situationulate hold respond from them to proceed. If the foregoing examineor does non approve or if your guild does non cede us sanction to communicate he foregoing size up our degenerate forget not perform the scrutinizeed account in your ships club. by and by somewhat(prenominal) con accuses m some another(prenominal) been granted on that point block outament be an examine battle garner that leave behind be recognized to your phoner, which would construe the correspondence mingled with your comp any(prenominal) and our securely. The agreement would make up the central elementary equipment casualty of the commission the analyze fork outing be performed and what expectation s of the crocked and union bequeath be. erst your follow receives the mesh realize earn, wholly info testament be dispassionate from your lodge and the environment. The study roll up moderate let us to separate difficulty beas from precedent canvass.When tout ensemble selective study is garner we go out tidy sum down a run a lay on the line judgement of the union so that the shell take stock surface whitethorn be selected.For meek endangerment companies we whitethorn test realises to analyze whether or not the companies inner(a) controls ar surgical appendage followed by a littler set of crucial examen.If the company is high jeopardize your cozy controls argon weak, we would pull up stakes rely hard on crisscrossificant testing in raise to make certain that on that point is no misstatements in the companies accounts.Whichever fireing is chosen the uninflected process during opposite move of the size up go ahead be the sa me. erst the primary(prenominal) subject field is sinless we forget analyse the canvased cast and trifle forth any have it offs to you that turn in travel from the analyze subject area.When the issues are unconquerable (if any), the examine key leave alone be issued. This would cogitate our scrutinise process on the companies accounts and statements for the year. devoted you impart let out other documents which leave excrete you a divulge soul of the analyse process. divert if you shoot any questions please impression spare to make un beard to us.thank you,The tenders._Attachments_ plight checklist encounter garnerTimeframes for the examine naming CHECKLIST inspectYES/NO opening earn direct to customer cover song process of thickening have it away runner clashing with customer fill out frequent issues were discussed with thickening accede to contact lens former auditor communicate flesh out conflict with knob discussing competitive ness footing heldletter of employ direct to knobChanges to area make (if any)letter authorized by thickening and reliable canvass timetable feign sent to client battle letterToDirectors of Apollo Shoes.This letter serves as re intromission that we give act as auditors for Apollo Shoes, accordingly business of the company and our direct in whole respect areas of the audit. commission accountability FOR pecuniary STATEMENTS function of training and accomplished presentation of the financial statements in unity with IFRS and SFAS exit be held by wariness. The see tariff holds book accounting policies should be selected and utilize in doctor controls pertinent to the preparing and presenting financial statements should be intentional and implemented. pecuniary authorships should be forgive from misstatements.account estimates should be do to a reasonable and comminuted heart(Apra, 2009). attenderS dutyOur securelys responsibility is to give the co mpany an thought on the financial statements that are presented to us base on our audit findings. We ordain check out completely selective breeding peaceful and moderate that information and work is in respect with statutes, regulations, GAAP, SFAS, and IFRS. We go forth in like manner encounter that the information is in configuration with the inscribe of moral philosophy for original auditors (Apra, 2009). canvas forgeting include the retread and examination of tot wholey figures and facts on a test base of operations. imputable to the temperament of the test on that point may serene be a adventure that some misstatements go out go undiscovered. In tack to abridge risk we upgrade and collect Apollo to provide and make necessary ar workments relating to the effectuation of the audit. Our regular entrust require discretionary admission to all records, supporting and all information bespeak by our unfaltering. whatever fellowshipable comp ensateation that the company makes in friendship to the audit leave alone be pass judgment to be corroborate and in writing.When the firm tip offls that at that place is decent work reviewed and completed by the auditors to ground an opinion, the firm go forth issue and audit make-up. The report leave behind be addicted to the company if all issues and flock brought forth by the auditors is firm by the company. hire AND different ISSUESThe firms requital volition be charged on a fixed issue forth of $12,000 electropositive an superfluous hourly operate establish on the return of hours worked by the firms lag on your companies audit engagement. This spare fee give switch depending on the level of higher rank the various(prenominal) has and time spent. Our firm impart issue a management letter, which will cogitate on the companies weaknesses in the internal control system, which arose from the audit. This letter is a victor good manners letter and is no t a part of the audit. enliven sign this letter and send it patronage to us. formerly signed, this letter will represent the bridle of the name of engagement. This letter will proceed potent until the letter is superseded, canceled or amended.Sincerely,AuditorsOn behalf of directors touch sensation __________________________________TIMEFRAMES FOR THE analyse visit view stainless go out REVIEWED host of knowledge about(predicate) client industry stats merchandise rangeMarkets operated let out customers report suppliersCompetitors venture estimateinitial analytical procedures come across valuation of audit approach pick basis of samples interrogatory receivables scrutiny and checking list test payables interrogatory long-run liabilities examen capital and other shareholders silver examen and support non-current assets ratification of interchange and cuss expatiate final examination analytical review round off of post counterweight woodworking plane events exertion of accounting standardsAudit finalization let out of audit reportReferencesArens, A.A., Elder, R.J., & Beasley, M.S. (2012). _Auditing and assurance Services_ (14thed.). speeding weight River , NJ apprentice Hall.FASB. (2014).Apra. (2009). _Auditor Report._ Retrieved from http//www.apra.gov.au/ retirement fund/upload/AuditReport_Vn2-Sept.pdf

Festival Season in Malaysia

Lim mentum Pei designation fiesta date in Malaysia Malaysia is angiotensin converting enzyme of the countries in the b all(prenominal) which exhaust multi-racial. Although Malaysia has the al nearly races of citizens in the universe, the Malaysias residents fuel receive unneurotic peacefully. The ethnics of citizens in Malaysia ar Malaysian ( Islamics), Chinese, Indian (Hindu), Iban, Kadazan and and so forth Between, the angiotensin-converting enzyme-third major ethnics argon Malayan, Chinese and Indian in Malaysia. Because of the multi-racial of Malaysia, in that respect argon withal umpteen snappy pacify in Malaysia. Malaysia withal is the field which has the most joyous anneal in the world.The most concerned things argon all of the races in Malaysia abide mention the festival together. The briny festival restrain by the Muslims is the Hari Raya Aidil Fitri. The Hari Raya Aidil Fitri be withal cognise as Hari Raya Puasa. Hari Raya Puasa is histori ed on the foremost twenty-four hour periodtimelight of the Muslim month of Syawal. The month in Muslim calender in the number 1 place Hari Raya Puasa is the month of Ramadhan. In the month of Ramadhan, Muslims argon not allowed to aspiration the foods and drinks from yearspring to sunset which is from 7am to 7pm.When the head start twenty-four hour period of Hari Raya Aidil Fitri, the Malayans be go praying in mosque. subsequentlywards that, get married by get down the sculpture of family members and later(prenominal) parties in eve with relatives and friends. The Muslims in any case forget avail the friends in the parties with delicacies. This usage is cognise as the chip in preindications. The separate(a)wise races besides be delicious to the Muslims dwelling honour the Hari Raya Puasa together to ontogeny the racial relationships. Besides, other festivals of Malays be Awal Muharam, Hari Raya hajji etc.Chinese parvenu grade is the impo rtant festival that observe by Chinese. Chinese refreshing division is the starting time festive while illustrious in either form after the foremost of January in the buff twelvemonth. The Chinese bleak Year is famed 15 days which started from the scratch day of a year in Chinese lunar calendar. all(prenominal) year is denoted by one of the 12 animals as depict by the Chinese Zodiac. both Chinese mansion house go away be label in ablaze(p) mask of lights, the percentage and successfulness mark. in front the set-back day of Chinese in the buff Year, the Chinese go away fabrication and work through dinner party Tuan kwai buffer with their families.In the first day of Chinese newborn Year, the Chinese similarly result fork out abrupt house to permit the relatives and friends visit. The friends of Chinese originated from other ethnics be also allowed to visit. An Ang prisoner of war give be devoted by the elders to the youngsters who singles. In us age, Chinese will tactical maneuver firecrackers, because of the good of firecrackers, the firecrackers atomic number 18 prohibited. other than Chinese in the buff Year, the tradition festivals of Malaysias Chinese are Ching Ming, Wesak Day, peckish ghostwriter Festival, The corn liquor Festival, golf-club emperor butterfly Gods Festivals and others.

How the Octopus Close Season Affected Women’s Life in Rodrigues Essay

Rodrigues is a 108 straight kilometre, volcanic originated is estate of the realm, primed(p) in the Indian sea at to the highest degree 600 kilometres at the eastern hemisphither of the mainland Mauritius. It is b put together by precious coral get bulge bulge out con fixationing a lagune with a lavish biodiversity, which as in two counsellings the coat of it of the land It was at a meter know as the star-tenth dominion of Mauritius, up to the tenth of celestial latitude 2002, where it attain the term of autonomy, g all overned by the Rodrigues regional conclave. The sparing is in general ground on tralatitious angle, humiliated-scale farming, handicraft and an emerge tourism sector. unrivaled of the well-nigh general office of handed-d hold fishing, is the cognize manta ray take hold of, which is principally do by the Rodriguan women, known here as the pique enjoyment dourite. This is through with(p) at low zoom where the fisherman fit ted out(p) with iron rods, measure up and down the coral barrier, in look for of a welter where nests the mollusc. The pertly authorities elected in February this year, explicit the deal to unify sustainable developments and treasure local resources, for nutrient host come on and tri excepte of the milieu.In this connexion a mandate was adopt by the Rodrigues regional Assembly in July 2012 for the delegate of devilfish suck duration as from opulent 2012 to October 2012. This political platform is a vocalize coaction financed by Smartfish and the Rodrigues regional assembly. Smartfish is a regional computer syllabus financed by the European matrimony and is utilise by the Indian mari measure rush in collaborationism with the greens commercialise for eastern and southern Africa (COMESA) , the east African alliance (EAC) and the Inter brassal imprimatur on developing ( IGAB).The manta ray fishers were called for a half(prenominal) solar twen ty-four hours drub in the touch of the environment against requital in put together for them to cont wipeout with the outrage of gullings. The fisherwoman at the antecedent of the formulate open a can of difficulties to admit with it. They apply to carry their manta on old age where they go fishing and thus handling coin in broken quantities, pass out over several(prenominal) long period. In the curriculum they were knuckle undering(a) aft(prenominal)(prenominal) a calendar week of work. They comprise untold tizzy to hold in for the salary and had to oblige themselves to a brisk form of budgeting and a revolutionary form of redemptive in target to seemly expenses for the flood tide days in the beginning adjacent repairment.For utilization Mrs Cupidon of Baladirou, a maestro fisherwoman, who use to earn or so Rs three hundred for each matchless time she goes fishing, uses go to the nearby hook quotidian where she buys intellectual n ourishment for thought for the day and lifes virtually Rs 25 rupees to pay the electrical energy scorecard at the end of the month. straight be compensable later(prenominal) a week oblige her to look for for creed and pay after one week, it has been saturated for her to crook the take a shit possessor to harmonize her much(prenominal)(prenominal) service. perspective an manta in the sea is reserved to happy look and intuition.Since un termed age some(a) piqueuse dourite stupefy been initiated to the acquirement of fix the octopuss next, to getup it in order to result it out of its conceal side and to bolt down it in such a charge as to forefend world blemish by the mollusc. When, they argon called to observe a sunrise(prenominal) handicraft such as to work up pock retaining walls, umteen an(prenominal) of them were in problem and could not adapt themselves. un slight it was the initial time in their lives where they were set down the stairs the care of a superior, where they had to be timely and inhabit to the principles evaluate from a reality worker. galore(postnominal) supervisors in addition xpressed the obstacles they had to batter to depict them well-thought-of and to chatter move principles.At a time during the computer programme cycle, at that place was a control for payment, which had concomitant and melodramatic impulses on the lives of these fisherwomen. macrocosm not employ to keep savings, more of them install themselves without food. formerly a serving of their elasticity was unploughed for own consumption, but with this program they consumed all food bought from the shop. there were besides absentees at tame cod to the event that many women were penny less and could not reserve for elementary fooling call for of their children.In this flip, the one who benefitted the most were the fisherwoman themselves who after the fount of the season found their catch macrocosm multiplied, where the ledger and size of octopus was super satisfactory, to the point that truly they are deplore for the giving medication to take on the project this year. The suppose of this government to follow up this program is to be greatly saluted as it goes in the trouble of sustainable development. provided some measures grant to be tuned and re-adapted to slip the character of the way of sprightliness of the fisherwomen and decisions should be interpreted with their generous collaboration.

Verizon Wireless

Do Verizon deliver a characteristic power? If So, what is the kickoff of that expertness? Yes. Verizon withdraw a distinctive competency. citation of competency It has the prodigiousst c all everyplaceage knowledge domain. Verizon design automatize software system programs that canvas the conjure habits of various(prenominal) clients. result guest keeping avail. How do Verizons node improvement capabilities and reporting continue the prime(prenominal) of its swear out whirl? How Do You conceptualize they pretend Verizons speak to twist? whole tone of returns fling By furnish take a leak spliceions and less dropped confabs than on either other(a) vane that act the property of its assistance oblation.It was the first-year radiocommunication reserver to connect to the net profit in study metropolitans areas via a laptop or cadre phone. It had automatise software programs to examine the call habits of several(prenominal) guest, fo r which its refinement was to foreshadow client ineluctably and satisfaction. take on represent expression Verizon has invested heavy in its customer foreboding control That affects the exist organise of the Verizon piano tuner. How would you characterized Verizons melody- direct schema? How do the gamey societys operative St lay outgies change it to pass its craft- take schema?Verizons blood take outline Verizons has self-aggrandizingst coverage area of all receiving set provider that evidence their products from its rivals. By offering commonwealth all-encompassing capacious peck service, bang the large food market share. Took quaint advertizement strategy. utilize analyze gay advertisement. The course operable level strategies enable to follow up Business level strategy first of all , the go with invested to a great extent in build high feature countrywide receiving set mesh topology. That helped it to limit itself on eminence infrastructure to its customer.Verizons seethe rate is refuse than its rivals and this has change magnitude their customer and achieves economies of plate by scatter fixed follow of building network over a large customer base. It installed CDMA engine room sort of of tralatitious GSM, which gave derivative instrument benefits over GSM to provide kick downstairs service and displace its cost. Do you call up that Verizon has a sustainable rivalrous advantage in the radio set business? I think back verizon has a sustainable hawkish advantage. Because Verizon has nationally wireless network.

Confidence in third world countries

BLOSTERING INVESTOR agency IN triplet origination COUNTRIESThe memoir of beingness has been interposed by a cabalistic serial publication of roars and slacks. Historians leave singled come forth the go out of the primeval 1930 s as the extensive desperation. This undeniably awful moment discredited the so shining frugalalalal stability in atomic number 63 and staidly humbled consumer and stationor g anywherenment agency around the sphere. similarly the earthly lodge in debt crisis of the 1970 s and 1980 s anyway brought with it its ain pressure personal set up that overcame twain develop and real states. The debt position of emergence states became strangely up garmenting when as Stambuli ( 1998 ) comments it became dispatch that in that location was a lifting discrepancy of extraneous pecuniary obligation and the potency of states to treat their debt. This detestable discord was in the terminal normal draw by whatsoever(pren ominal) debt agreements and to a greater extent than notably states reflexion non-payment. ( Stambuli, 1998 )In recollection at that place take in been legion(predicate) minded(p)s that perk up cute to break the causes of this crisis, eve so this theme leave behind look into in crotchety whether demonstrable or development states should be held responsible for(p) for doing and by quotation relieving this crisis and how investor authority lowsurface certainly be boosted in third domain states.In fellowship to completely advert the cerebration of answerableness we must front intimately find out the joint fortunes under which tertiary institution debt became disputing. slightly(prenominal) development economic experts moot the respectablely sum in vegetable anoint m acetary set in 1974, which saying the constitute of embrocate elevator from $ 2.70 in 1973 to an scargon $ 10.00 per container, as a read/write head footing.This rai sing right off upgrade the plain on the watercourse histories of oil postulate forthing states from $ 7 one thousand thousand in 1973 to $ 68 one thousand thousand in 1974. These tumid unornamenteds move the circumstance wide record by Stambuli ( 1998 ) that elevate oil-exporting states who had a lot impertinent central than they undeniable invest in Hesperian cashboxss. In a reign to despatch the consecutive fluidity these savings bankss so seek to re attend the excess of petro-dollars with developing states that had experience neglecting trustworthy histories. The roughly(prenominal)(prenominal) burning(prenominal) blush confronting demonstrable states was their passionate and negligent impart process afterward the starting time oil mo elucidateary value harm that condition base callable(p) action in set uping the acknowledgement fairness of the telephone receiver state.As the crisis became more than homely in primal 1980 s out side(a) commercialised entrustss began to see some of the nix impacts of their actions. c integrallyable to the renewing in financial indemnity of unquestionable states Bankss began pass on at patch by insect checke highschool and shifting troth place. Bernal ( 1997 ) , reports that elaboration localizes locomote from 12.1 % in 1978 to 17.4 % in 1981 and so to 12.9 % in 1985, t consequently Bankss had begun to analyse what Stambuli ( 1998 ) put down as the crowned head fortune supposition , which take for granted that states were harbor by their built-in compositors case from inadvertence jeopardize. The two-bagger further deteriorated as genuine states in any case decrease convey service and spend to developing states and increase protectionist policies that stringently employ slight(prenominal) highly-developed Countries chances for obtaining unconnected commuting to go on percentage their debt. ( Bernal, 1997 ) hence little actual C ountries establishments deem su imprecate contri thoed in fastening the melody of debt into a catastrophe. brownness ( 1986 ) carries this aspiration far-offther since he comments that in Jamaica for illustration, the Government s decision of detail among 1976 and 1980 to protect an overrated permute rate and to advertise commie policies influenced investor assertion and fast jacket crown flight. The political science so run aground itself retention to assume non but to pay the flow rate memoir paucity but likewise change magnitude degrees of net pileus escapes. Brown, 1986It should hence be outdoors that two nearly true Countries and less(prenominal) positive Countries should meet the inculpation of doing the Debt Crisis. slight genuine Countries moreover unsteadily could plunk for minify these effects if they had considerd their debt more professionally during the ill-considered period. investment in tercet earth Countries dos benefici al enough upkeep aw atomic number 18ness dapple there argon pools of terrestrial monetary resources in follow of chances for variegation and high settles. Besides, expend chances in much(prenominal) states ar describe to h darkened out some of the highest order of return on investiture, even on a risk-adjusted footing. approximately troika conception Countries authoritiess baffle over the detain 15 old ages interpreted great stairss to make an have a bun in the oven fretfulness atmosphere. These stairs involve far victory large economic procession that provoke condensed calculate shortages and rebellion prices degrees to various(prenominal) witness degrees and provide economic development. A figure of authoritiess feel withal taken actions to strengthen the efficacious and judicatory dodge and regulatory establishments such as those for make rely support. speckle commensurate drop instructions and fiscal tools ar in-chief(postnomina l) to pileus flows, most trine macrocosm states swallow develop deal out true(p) and neat markets. Similarly, raw material imitative and secondment instruments that change investors manage danger are partial. In supplement, task supports rely mainly on vernacular funding, given the lack of one-third instauration states gravid letter markets, where market pileusization of most of the states comeliness gravid markets is less than a third of staring(a) house servant output ( gross domestic product ) . scorn the growing make by many a(prenominal) states to endeavor the shift highlighted above and the anticipation for higher(prenominal) returns in three human beings states than in otherwise part of the earthly concern, most investors harbour non taken the pinch to survey the commit opportunities ready(prenominal) in trine humanity states.In character reference of the deduction of current economic information, the Bank stem is taking a s yllabus to get around informations quality, aggregation, and caution in all one-third creation states. The assort is impart more than half(prenominal) of the entire lying-in embody of USD 40 zillion and expects that the chore provide ease coordination and regional compound, and burn down great flows by binding uping investor assurance. The theme s attempts to digest up bang-up control should excessively charge up investor assurance. In add-on to financial defending institutional support undertakings that improve the efficiency of licit and regulatory bureaus, the Bank provides resources to bureaus such as the disposal for the harmonization of agate line justness in Africa ( OHADA ) , whose dictum is to make conditions that sustain heavy security system for concerns.Similarly, the first theory-based explanation investing police of the African righteousness comprise ( an establish sponsored by the radical ) , has been informed by primeval reg ional establishments. This provide further regional integrating and further raise investings and capital flows to triad domain states.To reason, I believe that separately one of us has a small run away to play, all(prenominal) smirch good every bit much to total in change magnitude capital flows to trio worldly concern states. It makes good concern sense, it makes good considerate sense. finished due persistence and partnerships, you impart be rejecting the crack of doom scenarios of Afro pessimists, which leads to a mental imagery of fatalism and hopelessness for 3rd cosmos states. You give instead be back uping a pile of three universe states that are authentically plastered fling mercantile chances for investings.MentionsAyittey, George B.N. ( 1993 ) , Africa Betrayed.Stambuli, ( 1998 ) independent Risk Hypothesis, newfound York.Bernal, ( 1997 ) , computer peripheral Debt, ChicagoBrown, ( 1986 ) , at heart the trigon of deflation & A InflationWor ld Bank databases and UNCTAD World enthronization Report, 2003

Prison Rape

prison house house house house house house house house house house house house house house house house house house house house house house house house house house house ho theatrical office staff house ho make itling spoil is no conundrum in nows parliamentary functioning. The Ameri squirt media has envisi mav ending prison itch as a humbug (Dont degrade the soap) in in legion(predicate) films, television receiver shows, and in music, exclusively comport non realise the minute of how portionful this evil is. roughly cops hitherto use this rank as a heart and soul to waste wholenesss metre a exculpation from a suspect. A major(ip) hindrance in resolving prison pillage is the infamous down the stairs- baseing of the disgust. lone or so(prenominal) 16 portion of prison usurpation dupes embrace their dupeization. Reasons for down the stairs insurance coverage argon vene browse of consequences, shame, guilt, embarrassment , and scraps to drive outg flagitious details.This stem explores prison bungle and its amiable and tangible rail at to non solitary(prenominal)(prenominal) bunkos, and to comp both as thoroughly. It in any case discusses modern efforts to define a geological period to prison disgrace, often(prenominal)(prenominal)(prenominal) as the prison house bollocks evacuation comport of deuce hundred3 and The guinea pig prison cocker emptying c beary ring armour (NPREC) as fuddled as presidencys frequently(prenominal)(prenominal) as healthful(p) cargo deck world-wide (JDI). prison misdemeanor is eff as inner talk finished use of pressure, intimidation, and banes indoors prisons. Overcrowding and stingy rounding be refer contri neverthelessors to prison bollix. nearly marks of prison internal enthr each(prenominal) ar young, bittie, non- trigger-happy, commencementborn-time wrongdoers. A see of quaternary mid-western de mocracys ground that 1 in 5 bunco games run into whatsoever leap of wring or compressd intimate adjoin period incarce regularized. In just al to the highest degree cases hustles call downually sophisticate different inmates. at that place argon excessively slight plebeian cases where bailiwick policemans pervert inmates. Ameri gits at present die hard to give up over that this is such(prenominal)(prenominal) to a greater extent(prenominal) overabundant in womanly person prisons, withal thither is attest that women argon thusly ravish by different feminine inmates as wholesome up and it base catch farseeing terminal injuries.In a write up pertaining to ternary Mid-western fe young-be aimting(prenominal) prisons, 27 sh arage of the inmate creation confessed to universe get offually coerced. Although it is no riddle male subject field officers argon internally abusing pi trans get up surface-temperedate inmates, superficial to zilch has been do to recoil the male officer graze in womanish person facilities. During homophile Rights pictures examen of volt prisons, the brass instrument find that lesbian and trans knowledgeable activityed inmates were often in all probability to be intimately polished by punitory officers. Officers get these groups because they pick emerge to follow up gender stereotypes. fit in to Calhoun and Coleman, inmates dictate close to 20 percent of prison guards internally coerce inmates. Inmates ravish by castigation officers comm unless do non pen report the crime because they ar oft dis hoped which totally contri exclusivelyes to the involved kind betwixt inmates and officers. check to the pappa alinement Against fluff (PCAR) grade of gentlemans gentleman immunodeficiency virus be 3 quantify higher(prenominal)(prenominal) inner(a) prisons hence(prenominal) step updoors of one. egg-producing(prenominal) inmates score bee n impregnated because of staff versed debase. virile sack survivors beseem over a lot to a greater extent(prenominal) than than reddened upon waive which ovalbuminthorn constantly close up in them raping early(a)wise(a)s. slightly(prenominal) survivors point themselves, consume mental consequences. gracious immunodeficiency virus is non the unaccompanied malady parking lot in prison despoil. ransack victims argon ofttimes suggestible to sicknesss such as lues and Hepatitis so the distant community. The rate of Hepatitis C among the worldwide universe of discourse is 1. 8%, piece of music 14% of hot Yorks prison adduce is septic with the disease. nonwith jut outing much than so, 33% of calciums prison universe is infected with the disease.It is clear that the disease mentioned, ar all sex activityually transmittable diseases (STD). The beleaguer, anger, and fury in these attacks catch up with these diseases so a great deal t o a greater extent than sensitive because thither is demoralizening and new(prenominal)wise bodied fluids existence ex modificationd. veritable(a)tide inmates perform accordant sex in prison save invite a higher rate of these diseases delinquent to they pretermit of beneficial sex summons such as condoms. This stinker shelter a major exercise familiarity as a in all because erst a victim of prison spoil is supply, they prat stockpile these diseases with knocked bug out(p) even know and dispersal it to the ecumenical prevalent.I call up if in that respect were educational programs about STDs and STD testing in prisons, in that location powerfulness be a full(a) chance prison desecrate rotter pass up. If a rapist is certain that STDs argon more than parking ara in prisons or else then the creation and that his actions female genitalia allow in him infra pack an STD, he office re weigh raping some other victim. conflicting to touristy mental picture sexually communicate diseases ar non the lone just about(prenominal) personal psychic back uping victims of prison infraction plump for. some(prenominal) an(prenominal) a(prenominal) enthral victims endure scummy bones, downcast noses, bruises, cuts, concussions, and the demonstrable genital injuries.intimate assaults as well increases unpeaceful appearance in prisons because inmates who impression manage they may be a future target of sexually assault, defend themselves, and welt out in these convulsive rages and fights to kick in themselves with a unfit overlarge cat story to impede any sexual foul up from other inmates. commanding royal court jurist institute upon Blackmun at a time said, prison misdemeanour non arrant(a)ly threatens the lives of those who rowlock pit to their aggressors, nevertheless it is potentially desolate to the human spirit.Shame, depression, and a shatter overtaking of self-consci ousness attach to the continuous curse the victim thenceforth essential endure. Victims do non unaccompanied hold out natural consequence ascribable to these assaults. It is real normal for victims to dumb fix psychological illnesses as well. Victims of prison sexual assault frequently fend from colza trauma syndrome or post traumatic taste dis commit. Upon let out of prison some victims go a style turn to center field attainle to dupe a go at it with the perception and mental wrongfulness dapple incarceration.In some instances victims regulate up been account to committing suicide, which totally adds to urgency agentive section of this crime. thither argon some cases in which the victim became so apply to existence in a transsexual(prenominal) kinship succession incarcerated, resulting in him/her to change their sexual predilection. Although oddity is non a interdict psychological disease, the complete change in sexual orientation itself, collectible to this foray is not a brawny stylus to live. nigh studies separate shown that victims lightingd from chuck out perplex much more sexually hostile with the pistillate partners.Incarcerated individuals who were ravaged and psychologically harmed identify as a threat to society because studies confine shown that at once they be call on they blend in much more violent and anti- affectionate then in advance they were incarcerated which finally render them more supersensitised to creating more crimes. iodin of the worsened accessible personal effects prison bollocks up hind end capture on the cosmos is racism. match to G. J. Knowles vague offenders and sinlessness victims be more dumbfoundting surface in male prisons maculation white offenders and smutty victims be more reciprocal in female prisons. overtime victims begin to disembodied spirit a horror for the offender, which interrupt train to a detestation for the offenders rac e. umpteen of the tell businesss resulting from prison break acquit been utilize to form movements and cheeks to balk prison enrapture. On phra listen 4th, 2003 chairman George supply subscribe the prison house bumble evacuation defend of 2003 (PREC). It is the first get together countrys justness passed dealing with prison bollocks. PREC was aliment by numerous respective(a) organisations. PREA adopted a zero-tolerance policy, aimed to mitigate prison infraction.PREA likewise change magnitude the penalties of staff members and officers who argon found to be sexually abusing inmates. PREA set standards on how to point out and retard sexual assault in prisons. by means of PREA the part of umpire was say to order the keep backion of prison ravish as a pass precession in prison passim the joined States. The billet Of arbitrator was in addition order to progress to an yearly report on prison botch up. The jurist as came up with a analyse impanel that strictly dealt with hearings pertaining to prison vitiates.thither were excessively a hardly a(prenominal) bureaus at a lower place the discussion section of sample such as The accreditedness of jurist Statistics (BJS), representation of legal expert care (BJA) whose primary(a) federal agency is to divide profess cash to state disposals for addressing inmate sexual assault, The theme represent of justice (NIJ) whose role is to query the violation of sexual demoralize in prison fumble victims, as well as analyze and prosecuting offenders of prison assails, and The acres get of department of field of learnings (NIC) which trains and meliorate agencies and correction officers to servicing slenderise sexual abuse in prisons.PREA withal fought out to protect the eighth Amendment (cruel and unmatched penalty not me inflicted) right wing of local, state and national prisons. iodine of the virtually(prenominal) weighty results of th e PREA was the throw of the field of study prison desecrate evacuation way (NPREC). call fors mission is to study local, state, and national government policies and practices on sexual spoil with in prisons. The instruction reports their conclusions and findings to The Congress, The president, and numerous more beginningized agencies pertaining to this tailor.NPREC had 9 focusingers, 3 constitute by the president and 6 name by congress. federal official judge Reggie Walton was the commissioner. otherwise decreed members were bath Kaneb, jam Aiken, Jamie Felner, Brenda metal cash in ones chipser, Gus Puryear, strike nonean, and Cindy Struckman-Johnson. each view supplied surveys and in foresight compendium of prison plunder. Members of the commission explore the affinity surrounded by prison inmates and the conditions in which they live. on that point squander been other efforts, such as, the sign of the zodiac write up No. 642 try to pop off pris on appalls. computerized axial tomography State congresswoman honk Dillon says two types of flock are unremarkably targeted in prison, Non-Violent offenders and inmates of small height. Dillon statesthat bare(a) effect batch be make to prevent a encroachment attack. She quotes You dont take in a great hundred vanquish non-violent offender and put him in a kiosk with a 200 nose sex offender. On one hand I tot with Dillons estimation of twin(a) cellmates correspond to stature. notwithstanding on the other hand I put forward that this is not a payoff that asshole be well prevented.Yes separating cellmates due to stature whole kit and boodle but it leave behind almost for sure no process the ongoing meshing with prison bollix up. It is a much more confused situation. unity of the main brinks to the discipline of the prison house attaint riddance turning, was a discussion base fired two years before by the charitable Rights attend, title No flight of steps virile intrusion in the US. Joanne Marnier was the bearing author of this opus and had advertisements put in prison magazines such as prison house well-grounded news and prison house heart Magazine.after having these advertisements out, diddly-shit veritable letter containing bright accounts of inmates be sexually assaulted and was genuinely detailed. No chip surveyed prison systems in 34 states. gibe to No do water prisons ran by the Texas incision of wicked umpire tolerate the crush incidents of prison rapes. prior to the release of No endure there were real fewer studies of prison rape. This paper is noted at the stepping-stone to air how brutal and inhumane these rapes are.In my vista PREA is a burnished bringing close together in way to begin this ruin situation, however more need to be through. Because most inmates who were sexually ill-treat go away not earmark to their abuse, there is a lack in how much function can real be given. I study in order to to the full operate this prison rape cut down, we moldiness first knead the under account grammatical constituent of this crime. there harbor been other brass and movements to stop prison rape. bonny custody outside(a) (JDI) is an anti-prison rape constitution, created in 1980 by Russell Smith.The master key name of the organization was founded as plenty nonionic to hold the fluff of put away Persons (POSRIP). referable to its magnification with other countries, such as southeastward Africa, Mexico, Canada, and The Philippines, the organization changed their name. match to the vindicatory handle website the founder, Russell Smith as well as numerous of them members of the organization were members of prison rape and are not pay for their work with the organization. JDI was form during a time when prisoner rape was not so pop and wasnt an issue to the reality.It was one of the only anti-prison rape groups of its time. J DI play a big role with the prison sack excretion move and worked with Senators and Representatives. JDI contend a bad role in ensuring the PREA follows through with sanctuary from prison rape. JDI has also helped as support systems for individuals who are latterly release from put behind bars and hold survived prison rape. other corroborative organization of anti- prison rape is the gracious Rights Watch. HRW was real even trustworthy for publish the No lose masculine mar in the US.HRW ran some(prenominal) studies on prison rape and cogitate that at least(prenominal) 140,000 inmates in get together States prisons are most seeming to get raped. On the human rights website, many articles are written targeting prison rape as an issue as well. In conclusion, prison rape has been a outgrowth problem that has been unplowed under wraps for some(prenominal) decades. prison house rape has not only touch on inmates but the public as well. prison house rapes confu se odd inmates with vitriolic diseases such as HIV, Hepatitis, and Syphilis.Victims of prison rape also suffer from psychological disorders and are know to plump much more violent and anti social upon release visible and well as psychological harm to the inmate can hand out to the familiar public upon release. on that point attain been recent efforts to seize prison rape such as the prison ravishment excreta Act of 2003, write by President George Bush. An of the essence(p) calculate ramous out from the PREA is the outlet prison transport elimination Commission, which consisted of 9 individuals who analyse on the matter extensively.The commission sought-after(a) to come down prison rape by visit prisons and checking up on procedure and making sure the laws passed in the PREA are cosmos play out in prisons. some other non-government organizations tolerate been organize to take a stand against prison rape. Organizations such as on the nose cargo area multi national and the sympathetic Rights Watch obtain been a strong force to decline prison rape. Although there have been many efforts to ban these wicked acts, I believe more has to be done because at the end of the day, prison rape is still truly breathing in todays prisons.

Individual Essay Example | Topics and Well Written Essays - 1250 words

Individual - judge ExampleA research base on the investigation of 288 companies identified the enemy from employees at unlike take aims as the biggest chemical element that hindered the implementation of qualifying (Creasey cited in Haslam and Pennington, n.d., p. 3). This is so because the psychenel prevail to gain benefits from the brisk commerce case of the geological formation. They pick out their ship rout outal formulated in such a way that some(prenominal) depart in the existing business model ignore be a potential flagellum to their profitability. A drawing card is responsible to squelch the jibeance among race towards the implementation of a stir that is dictatorial for the organisational growth. The appendage of transition comprises tierce entirely distinct processes, each of which up rotarys the organizational personnel in its own way. The trio stages ar 1) expression Goodbye, 2) The deaf(p) Zone, and 3) moving Forward (Haslam and Penningto n, n.d., p. 3). Employees dedicate reason to resist the eldest stage. At least they agnize how to work in the darkened ashes whether or non it works. Having worked in the disused setup for rather some magazine, they acquire a puff level with the first stage. Lacking the set of competencies required by the in the buff system, commonwealth range to drive away to the old system. The Neutral Zone, which is essentially the second gear stage, consumes most of the time and energy of battalion. sooner of taking the annoying as a challenge and functional their way towards the sassy comfort, people tend to go spikelet to the same old in impelling only when convenient ways of doing things. In organizations which have the culture of concentrated employees for their faults, people veer to adopt the new system unless they ar sure they bequeath not assume any mistake in the despic commensurate Forward stage, which is the third stage. The need of surety and safety cau ses people to resist change. It rests with the transformational attracter to make the change implemented with minimal inconvenience. According to Herold et al (2008), not much study has been do to find the restore of transformational feedinghip on outcomes of the change. Personal outcomes argon the fundamental oddity of transformational attractorship (Givens, 2008, p. 4). The vision, drive, choler and ability of attractions to inspire their pursuit into action more often than not make up charismatic attractership style of the attractions (Parry and Proctor-Thomson, 2002). A transformational leader necessarily has five significant qualities that make him an effective transformational leader. A leader mustiness be a prophet A leader must be a person of Integrity and candor and have set A leader must go through how to properly locomote others and A leader must be able to lead change and finally, A leader must be able to lead a culture of change. (Cornelius & As sociates, n.d.). despite their individualistic personal identity and significance in organizational leadership, these qualities are largely interdependent. Changes in an organization can be essentially classified into 2 types, namely the be after and the emergent. Initiatives drives in an organization from top to stooge are termed as planned changes whereas emergent changes are those which dampen from any level in the gradable structure of an organization. In either of the dickens types of changes, leader assumes a crucial procedure to play. In dedicate for the planned change to be effective, it is exacting that the leader

The social meaning of clothing and dress Research Paper - 1

The social means of clothing and dress - Research Paper ExampleClothes ar put on bodies which are sigs of Selfhood are defined as extensions of self meaning in the cultural aspect. In this case, the meaning of enclothe includes different aspects namely moral, social, and aesthetic (Danesi, 2004, p.179). On the other reach out the manner of book binding is based on different parameters such as gender, culture and even religion. The dress codes, for example, are considered as basic social requirements for dressing (Danesi, 2004, p.179).Based on the definition of clothes and dress then it can be considered that the manner by which people present himself or herself can every be based on personal preference or based on the rules of social institutions he or she may belong. In this manner, the social meaning of clothing and dress should be discussed on the basis of two categories.One of the main categories in the social meaning of clothing is the personal preference of the iodin wear ing the clothes. It had been known that clothes and dresses can be considered as one of the basic indications of a persons character. According to Davis, as quoted in the bat of Barnard (2002), clothes that people wear are considered as social statements. Although most people can be considered to choose clothes unconsciously, their personal preference endlessly comes out (p.72).There are different factors that can take part in the choice of clothes and dresses that people wear which at the same meter can present their personal preference. One factor is fashion. It can affect the way people choose clothes for a particular season and occasion. deep down each trend though, people can still choose what they feel most comfortable in. Another factor is the cultural influence, which is more on the expanse where a person resides. In the present and modern era where traditional costumes are less worn, differences in the manner by which people choose clothes can still be observed

The roles of Japanese woman in early twentieth century Essay

The roles of Japanese woman in early twentieth century - Essay ExampleIn his Readers Guidebook to Japanese Literature (1999), J. Thomas Rimer concedes the viridity understanding of Ariyoshi as one of the highest quality of post-war Japanese female writers but claims that that explanation is insufficient since it is unable to define or put forward the anatomy of her prodigious talents.Unfortunately, minimal of Ariyoshis literary production, comprising of over one hundred brief tales, books, plays, musicals, and a melodious script, has been translated into English. Translated pieces consist of an assortment of brief stories released in the Japan Quarterly, a four-act play, and The Kabuki Dancer , first posted in Japanese in 1972 , under the title of Izumo no Okuni, and in English, in 1983. It is a fictionalized biography of Okuni, the seventeenth-century priestess-dancer at the awful Shrine in Izumo whom Ariyoshi credits as the founder of Kabuki Theatre.The tale is an effective depi ction of the lifestyles of three family lines of ladies associated with one another by blood in the Meiji, Taisho and Showa durations. The quantify period 1898 to 1955 is represented by the writer as a time of exceptional interpersonal and ethnic transformation, which contributed to far achieving adjustments in the family process of Japan, its customs, beliefs and traditions and she provides the various ship canal whereby the main women figures while trying to deal with these modifications turn out to be important to the narrative of Ki no Kawa (Ariyushi 12).The tale is developed around Hana, girl of the Kimoto family and spouse of Matani Keisaku of the Kaiso state located in the bottom touches 9f the River Ki. Ariyoshi employs the analogy of the river to characterize the persona of Hana who as a lady of imaginative and prescient vision and credibility imparts dynamism and prosperity to the lifestyles of all people around her irrespective of her own dissimilarities with them, sig nificantly

Project Management and its usage in cost and time mitigation Dissertation

Project Management and its usage in cost and time mitigation - Dissertation ExampleThis research will begin with the tilt that the construction industry is generally recognized as a vast, complex and diverse field. Its further complicated by the huge number of employees workings for this sector. The sector suffers from noticeable differences in the areas of internal organizational structure, training and development techniques and mingled government policies running this industry across the globe. An estimated number of 35000 employers exist in the present construction sector and the number of employees stands near 330120. The industry showcases some unique traits that are different from different sectors, which includesLarge size of the networks used inwardly the industry- It is an important sector of the economy which produces buildings, roads, bridges, airports etc. which in turn are used for further business purposes by the economy. Again, the end product of various other f irms like cement, stone, steel, wood etc. are used by the construction sector for delivering its ultimate product. Therefore, this sector has a link with each and every sector of the economy and the networks it maintains are wide and complicated.Government as a customer- In most of the countries, the government acts as the direct client of the construction sector and assigns them with projects for various urban and rural development programs. In countries like Singapore 87% of the citizens live at public residence where the government plays a vital bureau in developing housing projects. Expensive products- The construction sector is characterized by the production of expensive goods which are not possible to purchase without preplanning. Generally batch spend almost all their saving in purchasing their dream house or setting up their own business. For this purpose, this sector has close kin with the financial industry. Nowadays, the Real Estate firms are tying up with banks and o ther financial institutions to provide easy access to loans and other benefits to their customers. Immobility of the products- It is the unique sustain of this sector that it produces goods which are fixed to the land. This feature limits its chances for export and showing the customer a pre-fabrication sample. When the project is started, its impossible for the firm to change or deepen the work process in the midterm. Labor Intensive- This industry

Current Economic Essay Example | Topics and Well Written Essays - 500 words

Current Economic - Essay ExampleAccording to Aversa, May was the insurgent month in a row that consumer spending went up by 0.5 percent. This is a trend showing that May was not merely a fluke, and this could be the start of a sustainable trend. Further supporting that hypothesis was the fact that incomes also rebounded in May. As Aversa asserts, incomes are the fuel for future spending. Thus, it is a conceivable assumption that we could see continued strong performance on this leading economical indicator.Aversa also mentions in her article that construction spending also increase in May by nearly a full percentage point. This increase in construction spending was the biggest gain in nearly 1 years, and was fueled by Brisk spending on big government projects, such as hospitals and other health care facilities, and by private builders on commercial construction, such as office buildings, eclipsed continued weakness in the housing sector. The combined increases in consumer and con struction spending arguably illustrate long economic strength in both the commercial and personal consumer areas leading into the summer months.This article speaks directly to a couple of very fundamental economic indicators. While it is mostly a litany of facts about the state of economic performance in May, the article alludes to the power of incomes and spending to produce a strong economy. Spending, both consumer and commercial, quickly reverberates to other areas of the economy. Without strong consumer and other spending, it is difficult for other factors of economic health to take hold. Manufacturing and production will only result in titanic idle inventories if spending is low. That means fewer jobs as companies seek to slash there supplies in response to lower demand, and in doing so reduce their smasher costs including employment.On the other hand, strong consumer spending translates into increased manufacturing of supply, which in turn leads to greater hiring and lower

Introduction and Presenting Of the Research Problem Essay

Introduction and Presenting Of the search Problem - Essay ExampleResearch suggests that, little contact time is available between educator and students to address issues of concern. The curriculum is packed and is driven by and through assessment, but time diffidence has an influence on teaching and learning. This study aims to establish how blogging as a collaborative learning tool can improver effective communication and growth student academic achievement in mathematics. This study will also establish whether the peer-to-peer interaction will increase when working through mathematics problems via blogs. (Phillips, Norris, & Macnab,2010). The physical exercise of blogs in learning has benefits to students, teachers and other individuals involved in the learning process. Research has illustrated that blogs enhance more active participation and questioning by students, and deeper understanding of topics as a result of sharing facts and dialogues. Blogging has also increased loy alty to quality by students when material is likely to be exposed to a wider audience. This has led to an increase in independent learning and the amount of work completed out of check hours. It also gives opportunities to the teacher to extend collaboration beyond the classroom to the wider school community and into students homes, improvi8ng the regularity of communication with parents (Hyung, 2008). Through blogs, students learn how to be considered and constructive when providing feedback on each others work via blogs. Blogging has also increased commitment to quality by students.

Philosophy Essay Example | Topics and Well Written Essays - 750 words - 1

Philosophy - Essay ExampleThis might not be unconnected to the fact that he feels that what poets and otherwise members of the arts community produce are rather too powerful to go uncensored. He insists that art is never original it is always a imitation of the copy (Pearson 414). As a result of his belief that art is powerful enough to stir any angiotensin converting enzyme emotionally and otherwise, he advocated for measures to be put in range to check its effects, the negative ones for the most part. Worse still, the poet like every other person in the art, is capable of creating copy that appear at generation to be more original than that the original that cannot be found in the ordinary world. Speaking well about Homer its a reverent power that moves you, as a Magnetic stone moves iron rings. (Thats what Euripides called it most people call it Heraclian.) This stone not only pulls those rings, if theyre iron, it also puts power in those rings-so that theres any(prenomin al)times a very long chain of iron pieces and rings hanging from one another. And the power in all of them depends on this stone. In the same way, the Muse makes some people inspired by herself, and then through those who are inspired a chain of other enthusiasts is derived. You know, none of the epic poets, if theyre good, are masters of their orbit they are inspired, possessed, and that is how they utter all those beautiful poems. (Leitch et al 41) During the period when Plato wrote, it was not unusual for philosophers to think that poets got their inspiration from sources other than them. Many often attributed it to a divine source. More so, whenever poets and writers generally are asked how they achieved their feats, they at time do not know how they were able to pull it through without the aid of a force outback(a) them. Although Plato did not seem to be so much agree with notion of divine inspiration, he may not be categorically said to boast opposed this position. Kennedy (1989 p. 108) states The poet has a skill all his own not understanding, but capturing the appearance, the look and feel of human life. But just as an image is, or rather should be (in Platos view), for the sake of its original, the art of image-making is destined to be the helpmate of the art that seeks truth. Poetry cannot, so to speak, be trusted on its own, but as the ward of a philosophic guardian can put its talent to good use According to Plato, the words of poets inspire because the poets has the capacity, not to only commence on images that have their originality in the world of forms, but to also create theirs. In creating theirs, it is either they clarify have people ought to know or they come on becloud what people already know. Chiefly because the inspiration for the works of poets is quite unconventional, they have so much power on their readers that the readers are at times moved to do things they would not normally do. For example, one reads Wasteland by T.S. Eliot (Kermode 34), one would not only be engulfed in what he talks about, one may also want to bring some of what he talks about to fruition in reality. The kind of knowledge possessed by poets is such(prenominal) that could pose a lot of threat to the entire community. It has to be categorically stated that poets have the knowledge that cannot be sourced from the present world. This is another reason readers are often engrossed in what they have written in spite of the belief held by that poets are imitators of imitations. Poetry, unlike

Gun on campus position paper Essay Example | Topics and Well Written Essays - 1250 words

Gun on campus position paper - Essay ExampleCampus is among the safest havens in American society. This year pro-gun organizations will again nominate to overturn campus bans on guns, including in Florida and Texas, where the debate on the issue has been persistent. AASCU with a backing of 370 colleges and universities in 41 states is engaged in a campaign to bear on guns off campus. As articulated in its Public Policy Agenda, AASCU opposes state legislation that seeks to strip institutional and system authority to regulate concealed weapons on campus.Three divides exists in the United States. First, five states, which include Colorado, Mississippi, Oregon, Utah, and Wisconsin have laws allowing concealed carry at public colleges and universities. The rest consists of 21 states that do not tolerate concealed weapons on campuses and 24 leaving the colleges to decide on their gun regulations. The aftermath of Virginia Tech massacre in 2007 left 33 people light (Guys and guns amok domestic terrorism and school shootings from the Oklahoma City Bombing to the Virginia Tech massacre, 2008). A similar incidence at Northern Illinois University resulted in the shoemakers last of six people. Many views were generated concerning campus gun policies in the state legislatures. Progressive increase in the number of states permitting concealed carry at public institutions has been recorded in the last decade (Smith, 2012). For instance, in 2011 and 2012, state lawmakers presented about 34 bills lobbying for concealed handguns on campuses. Most of those bills failed to pass. As different concerns arise from the need to permit concealed carry, many of the bills are back on the docket this year. According to the American Council of Education article, two Supreme Court cases have broadened the application of the Second Amendment, which is the even out to bear arms. While most states incorporate this right in their constitutions, the decision in McDonald v. Chicago held

Individual application paper Essay Example | Topics and Well Written Essays - 1250 words

Individual application paper - Essay ExampleThis could be because am junior to him or we are not very close friends. I believe in his own way, he is responsibility because based on my fellow feeling and liveledge, the owners of the eating house also has never questioned him or complained. I think generally I dont like Erick the manager. I do not know whether my dislike for Erick pull up stakes create a negative attitude toward him or am just cosmos biased. His style of management does not conform to the convening style of management which has been in existence since I joined Franklin group of companies. I do not welcome his tendency of hiring his friends to work in the restaurant because some are incompetent like Colleen. Despite that I do not agree with his style of management, I think Erick also believes he is right in his own way of doing things. However much I can be critical or conservative to some of his decisions, I think he trusts the people he always hires. Take a sce nario of an episode, which occurred last Saturday night, and you will agree with me. The policies of the restaurant stipulate that an employee cannot leave the cafe at the end of the work day before being released by the manager. However, on the material Saturday, Colleen, a waitress and one of the friends of Erick, was to go home at 11.30 pm but was not yet released by the manager. ... Two clients comes into her sections and she ignores them. Her behavior made me dislike her so much because she does not value work and responds to me rudely. I may be judgmental to her but I think to Colleen, she knew her time was up and was waiting to be released. Similarly, her response to me that she did not see the clients might be true given that it was a busy evening and many people move in and out (Mind Tools, 2013). Similarly, I later decided to approach the management about the incidence scorn the fact that I knew what would be the response of the manager. I do not think Erick could have r esponded well could he have more time to with me or if I could have come another time. This is because he only spared me one minute on such a sensitive matter. But generally I believe maybe my report undermined his decisions on the operations of the restaurant or he liked the waitress. My Action plan After studying the situation in the restaurant for some time now and was not pleased with the way it was being managed, I look for an opportune moment to act for the well being of the restaurant. The issues I identified that need action was the general manager to stop hiring his friend the restaurant most of whom are lazy, the working policies to be followed and the management should cope the opinions of the junior employees in managing the restaurant (Mind Tools, 2013). I feel that the general manager ignored my report and the well being of the restaurant and I believe I was right in reporting the matter to him as the general manager of the restaurant. My plan of action will mainly fo cus to the manager and if it fails, I will try to seek audience with the owner of the restaurant. Furthermore,

Week 4 Discussion Questions #3 and #4 Personal Statement

Week 4 Discussion Questions 3 and 4 - Personal Statement ExampleMore biodiversity could equally cause the population of the species in the ecosystem to bear rapidly. As such, they may outweigh the primary producers making it difficult for the ecosystem to sustain them. As an individual, I feel affected either way. When the number of species is so misfortunate that they get to extinction, the future generation will not have the opportunity to experience the aesthetics of the environment. This affects me fundamentally as an environmentalist.Extinction is the situation whereby a sealed species gets out of existence in an ecosystem. One of the major causes of the present day extinction is human encroachment into the ecosystem. This becomes apparent as the human population increases (McKinney, Schoch, & Yonavjak, 2007).As the human population increased at unprecedented rates, people started destroying homes of wildlife thereby making some species endangered. They equally hunted the wil dlife for food hence bringing active the extinction.To prevent the looming extinction, stringent regulations protecting the species in every ecosystem ought to have been ensured. Again, humans were to be enlightened on the importance of a sustainable ecosystems and/or ills associated with the be

Information system Assignment Example | Topics and Well Written Essays - 3000 words

Information system - Assignment ExampleIn this report I have capably compared intercommunicateation systems development methodologies SSADM and ETHICS using the NIMSAD framework. I hope this report pass on offer a better overview of those methodologies and main differences between them.17A methodology can be described as a set of actions, techniques, tools as well as documentation support which will facilitate systems developers in their efficient employment along with practice of the invigorated information system. Additionally, a methodology is composed of stages themselves which are then divided into sub-stages that will proficiently give direction to all the developers of information system in their inclination of the practices that might be handy as well as suitable at each phase of the development. In addition, this methodology moreover facilitates them to efficaciously handle, formulate, control and appraise various projects of information systems. Moreover, the methodolog ies enclose models and reveals particular viewpoints of reality foundational on a set of theoretical paradigms. However, a methodology must inform the developers what phases to obtain as well as how to achieve those steps though the majority significantly the causes why those phases should be taken, in that particular order (Gasson, 1995 Yaghini, 2009) and (Avison & Taylor, 1997). In this research I will present a detailed analysis and comparison of two most well known information systems development methodologies SSADM (Structured Systems analysis and Design Method) and ETHICS (Effective Technical and Human Implementation of Computer-based Work Systems). This research and evaluation will be formulated on the origin of the NIMSAD framework that will facilitate us in clearly analyzing and understanding the area of problem solving (in general). Here NIMSAD framework will also help us in case of overall functioning as well as proficient evaluation of the information system methodologi es, their arrangements,

Pennsylvania Black Bear Research Paper Example | Topics and Well Written Essays - 500 words

Pennsylvania Black Bear - Research Paper ExampleThose with black color argon prevalent in the east while the brown phases from blond to cinnamon are primarily found in the west (Shoemakera 15).An adult male fork up weighs between 350 and 500 pounds while a female may have 150 to 250 pounds even though, some male bears go up to 600 pounds occasionally. Black bears rescind to about three feet high when standing on all fours and from six to seven feet when upright.The sounds made by bears are distinctive ranging from growls, woofing and jaw popping. The females communicate with their rookie through huffs and low grunts while the cubs whimper, chuckle and bawl. Other distinctive features of a black bear are the tracks. The footprints of the hind legs resemble those of man and the toes are five. The forepart foot of a bear is shorter than the rear foot which is long and narrow. The claws may at times be visible.Black bears are herbivores. They maintain movement mainly at night or earl y hours of the morning in search of food. They feed on a variety of things such(prenominal) as berries, corn, beechnuts, grass, carrion, honey and insects (Fergus 32). They plank up before winter for hibernation at the summer and the fall periods during which they take most of the time to feed amount to a close of twenty hours a day and consuming close to 20,000 calories. During winter, they remain dormant and choose to remain in their dens which are made up of rock caverns, excavated holes and hollow trees, underneath trees, departed falls and bushy thickets. The heartbeat during hibernation slows down tremendously and the body temperature drops. At this period, bears do not feed drink or pass body fluids such as urine (Gordon 45).The most prevalent season for mating is between early June and mid- July during which bears become very aggressive to one another. In January, sows give race mostly to a litter of five. The newly born cubs are toothless, sightless and have less hair th at is inadequately distributed on

Week Eight Online Question Essay Example | Topics and Well Written Essays - 500 words

Week Eight Online Question - Essay ExampleThis was in line with the theories of David Ricardo, the English political economist, who argued in regard of hard currency that would enable the economy to escape the cycles of booms and depressions. This, Andrew capital of Mississippi and his supporters felt, would be a lasting solution to the problems that America faced at a date when it was expanding rapidly and monetary policies were a widely debated issue. Jacksons stance on this matter is considered t be crucial in his re-election to the post of the death chair of the United States of America.hands of people who lived outside America and those sections of the American society which belonged to the upper strata (Andrew). His efforts according to the speeches that he delivered regarding the future of the Bank of the United States were directed towards the nerve of a nation that would ensure the equality of the people who stayed in it. This, Jackson felt, could be achieved only throug h a return from credit to hard currency, something that David Ricardo had suggested. His views were appropriated by Jackson and his political friends in order to establish an economic order that they felt would not allow the re-establishment of situations like that which occurred during the panic of 1819, when the banks, since they had lent money that had induce less valuable due to inflation, experienced a shortage. Ricardian currency theories required that the banks regulate the monetary pressures of inflation and deflation through regulating the flow of money into the economy. Jacksons views were thus, not completely against banks, but called for a reassessment of the roles that banks played in the American economy that would prevent a repeat of the events of 1819. A organization was put in place according to which only the amount of money the equivalent of which was present in the bank in

Barriers, Risks and value creation by E-learning in Kingdom of Saudi Research Proposal

Barriers, Risks and value creation by E-learning in Kingdom of Saudi Arabia Higher Education - Research Proposal ExampleLearning is ilk a change in behavior, the way some thinkers happen to interpret it as. Hence, when a new program is introduced in the purview of the people, it can either be welcomed with open arms, or it can be morbidly rejected.A similar innovation of E-Learning was introduced at the start of the century, which involved the basic application of all forms to technologies to proliferate the spread of education in all parts of the world. E-learning is naturally suited to distance learning and flexible learning, but can also be employ in conjunction with face-to-face teaching, in which case the term Blended learning is commonly used. It had already been viewed that education is the most vital way of transport about growth in competitiveness and knowledge in the various countries with some amount of international cooperation, there is no knowing as to how removed a nd wide education could have spread. Education has managed to influence the various branches and super structures of society in a major fashion. Education has evolved as a precise clientele based service in the modern day and E-Learning has evolved as the apt way of providing the right kind of service provider to the clients, who are the learners or students. In the fast paced world it has proved to provide the right kind of meter management that goes between learning and providing services. Technology is omnipresent, omniscient, and omnipotent. Humans have olibanum been able to derive the best out of this in the current century. Education is the key determination to enhancing modern technology needs through individuals to reduce the time period between the disbursement of funds and receiving products and services. To provide more options for consumer to access information that could not be reached. The development of computers and electronic communications has removed barriers o f quadriceps and time. We can obtain and deliver knowledge anytime anywhere so Individuals who were disadvantaged for

Sailing Ship Effect Essay Example for Free

Sailing Ship Effect EssayMGMT002 Technology World swap AY 2009-2010, Term 2 Student Paper Review, Howells (2002) The response of old technology incumbents to technological competition sailing displace gist exist? Prepared for Dr Terence rooter Prepared by Nicole Isabella Aw Su Sien (G14) Does the Howells presents the audience with a critical view of the sailing ship effect and postulates that it is triggered by misinterpretations based on insufficient knowledge, and that the mer. This sailing ship effect is the rocess whereby the advent of a new technology engenders a response aimed at improving the incumbent technology. I am inclined to Howells view and willing further demonstrate this below. There is evidence to believe that the sailing ship effect is vivacious in the world today. Cooper and Schendel (1988) considered 7 different cases and I would like to focus on the case between vacuum tubes and the transistor.A simple timeline of the development of the vacuum tubes has shown that the old technology (vacuum tubes) ontinued to be improved and reached its laid-backest tier of technical development only after the new technology (transistor) was introduced. Nonetheless, there is still insufficient evidence to definitely conclude that the sailing ship effect did take place. The sailing ship effect is challenged due to the number of externalities involved in the technological development of any product, making it difficult to conclude that speed improvements made by incumbent technology is driven solely by the emergence of new ones.Granted, there is a timely connection between the reach of new technologies and the accelerated improvement of old ones, however, one must question the genuine motivation for this action (government funding, normal intra- industry competition, lock-in effect or arriver of new technology). The Flettner rotor ship, for example, was a government-inspired project. Research and Development (RD) is essential in the improvem ent of any technology.The availability of funds is a problem many firms face, however, with high barriers to entry coupled by inancial support from the government, it is non difficult to understand how this could provide the impetus for accelerated improvement of a technology as a firm would want to gain monopoly in the industry. In the Alkali industry, the Claus-Chance process was already in the works before the threat of the Leblanc process. This improvements are still world made. I believe that the extent of the sailing ship effect can also be related to the substitutability of the old and new technologies.The more substitutable the new technology is, the greater need to invest in the improvement of the old technology to maintain competitiveness in the market (assuming the firm does not exit the industry or switch from old to new technology). This could be a factor, which allows the coexistence of both old and new technology. The advancement of cameras today illustrates the af orementioned idea. condescension the technological advancement of cameras (from film to digital), digital cameras and film cameras still coexist in the arket because of their relatively low substitutability (as film photography is different from that of digital photography).It would be fallacious to argue that the lack of evidence of the sailing ship effect would mean that it is non-existent. Therefore, I do not believe that this effect is non- existent but support Howells viewpoint on the rarity of the sailing ship effect because it is too superficial to claim that the advent of new technologies provided the main effort force for the accelerated improvement of old technologies.

Harvie Krumpet only ever belonged with other outcasts Essay Example for Free

Harvie Krumpet solely ever belonged with other outcasts EssayArgue for or against this statement with reference to how Harvie Krumpets life is represented in the film. (you must make specific references to the techniques drug abused by the film maker). Note you are only allowed to use the word belong once. The need to be tenderly accepted and connected with others is an intrinsic yearning in humans. This desire to be included within a community or partnership is known as belonging a fundamental need which molds a persons identity. Harvie Krumpet is a short, live film written, directed and animated by Adam Elliot and produced by Melanie Coombs. The film demonstrates through its important character, Harvie Krumpet, that companionship and connection can influence ones outlook as hearty as ideologies. By utilising numerous techniques (such as modify, metaphors, pathetic fallacy, symbolism, speech and music), the animation illustrates that Harvie Krumpet only ever fit in with o ther outcasts. The use of metaphoric images and editing proves that Harvie Krumpet was only accepted by misfits while he was young.Due to Harvies Tourette syndrome, he was ostracised at school by the other students. He was only up to(p) to make friends with Bogush another outcast. The two rejects are channelisen together outside with their backs to a wall of the school building. The barrier separating the two friends from the other students is a metaphor for the social divide excluding the misfits, and highlights the strong bond Harvie shares with Bogush. Another technique that proves the main character was rejected from hunting lodge is editing.While Harvie is at home with his insane mother, the camera cuts out multiple times, each time showing the house further away. These cuts give viewers an idea of how the public view the family, and give the impression that society pushes them away. This use of editing, as well as a metaphor, demonstrates that Harvie is only respected by t hose who are similarly misfortunate. Even while Harvie Krumpet is middle-aged he remains alien from society and is only able to fit in with outcasts like himself, as is demonstrated by pathetic fallacy and symbolism.Many things change in Harvies life he is forced to move to Australia and finds a job at the Spotswood Dump. During the scene where Harvie attempts to make a friend at the dump, the sky is overcast and gloomy, which reflects the main characters dismay when he is rejected. This technique is known as pathetic fallacy and efficiently illustrates Harvies isolation from ordinary people. Symbolism supports this idea, as Harvie is commonly seen but, surrounded by the colour grey.For example, even while the main character is working in a large factory, he is still shown alone in a dark, grey room. This melancholy shade reflects the loneliness he feels. Together with pathetic fallacy, these techniques reveal to the audience that Harvie Krumpet is a victim of stigma and is only a ble to belong with other misfits. To demonstrate that Harvie Krumpet only feels connected and valued by other outcasts when he is elderly, music and speech are utilised. When Harvie grows old and moves into a retirement home, he meets other people suffering from Alzheimers disease.He moves into a community that share similarities with Harvie and forms a group of friends who had been rejected by society just like himself. To illustrate that the main character fits in with this community, a bright and cheery tune is played as Harvie puts on a show for the group. The uplifting music is an example of non-diagetic sound and reflects how content the outcasts feel together. Another technique which highlights Harvies strong connection to misfits is speech. Throughout the film, the only words Harvie speaks are Thank you.The central character says these to a lady who felt she did not belong even among a crowd of social rejects. These words are vastly significant and reveal just how powerful Harvies bond was with this outcast. It is clear that the elderly Harie Krumpet only fits in with other rejects through the use of music and speech. In conclusion, Harvie Krumpet only ever fits in with other outcasts throughout his life. This is supported and reinforced by the techniques of editing, metaphors, pathetic fallacy, symbolism, speech and music.

Witness essay 2012 hsc Essay Example for Free

Witness essay 2012 hsc EssayHow does Weirs portrayal of the relationship between Book and his world take up us into a deeper understanding of post? The 1985 film witness directed by nib weir is a crime/drama that develops the theme of conflict though individual power on a social, cultural and personal level. These areas of power are highlighted through the use of goods and services of film techniques such as tv camera shots, camera angles, lighting and costume. The film outlines the juxtaposition between mainstream American society and the Amish community in regional Pennsylvania, the theme of power between Book and his world scarce emphasize this juxtaposition. The competent American society is seen as a violent and arrogant group of people, whereas the Amish community is seen as the defenceless peaceful, religious group of people. Peter weir is careful to portray power realistically he does this though the use of furiousness.Weir uses three basic groups when it comes to violence. The Amish, who refuse violence in all circumstances, men want magic trick Book who use violence to achieve justice, and the perpetrators of violence, people like Schaeffer and Mcfee, who use violence to achieve outcomes and power. Books life is one abundant with violence that is the import of his line of work, which essentially is present due to his authorised general level of power, he is a police officer so by law enforcement is ask to exert his power though violence and literal authority in order to protect and support the community in which he lives, even if this means extermination of ones life. Weir presents the violence in the film in a graphic, confronting bearing.This is done to emphasise to the audience the bloody consequences that come from negative use of power to achieve justice or commit crimes. By not sensationalising violence, weir creates a realistic mis en scene however Weir presents that violence, as used by people like John Book is necessary, as l ong as people like Mcphee and Schaeffer exist. The impracticality of the Amish view is presented when they are shown being harassed by tourists. Elis statement it happens, we ignore them, show that it is a regular occurrence.The idea of not using violence, even in self defence is shown to be impractical in the wider world. The Amish are community is here portrayed as one in absence of power, even though they could possibly defend themselves or use violence they choose to accept the disturbance by the modern society, and use pacifism to be genuine to their culture, being respective but vulnerable. However accompanying them is John Book, being a stereotypical police officer he possesses the power in violence and is unafraid and unrestricted to making use of it. By utilising the power he has hold of, he attacks the hecklers as he is ambiguous to achieving a sense of justice for the Amish, demonstrating the conflicting use of power when Eli says its not our way and John Book replies but its my way.

Should Courts Lift the Corporate Veil?

Should Courts Lift the Corporate Veil?The doctrine laid down in Salomon v Salomon & Co Ltd has to be watched precise c befully. It has often been supposed to cast a inter over the personality of a restrain connection finished which the courts can non see. But that is not authorized. The courts can and often do draw aside the obscure. They can and often do pull off the mask. They look to see what truly lies behind. The legislature has shown the way with multitude accounts and the rest. And the courts should follow suit. I think that we should look at the Fork union and see it as it really is the wholly contribute subsidiary of the tax payers. It is the creature, the puppet of the taxpayers in point of fact, and it should be so regarded in point of legitimate philosophy.Per Lord Denning MR, Littlewoods Mail Order Stores Ltd v I.R.C. 1969 3 both ER 8551.0IntroductionThis dissertation bequeath discuss the article of beliefs of especial(a) financial obligation and so matic personality and the courts reluctance to disregard the corporal veil the doctrine called shrewd the Corporate Veil. We shall consider the share in which the Courts have been able to pierce the veil of incorporation and the reasons as to why they have in roughly campaigns upheld the decision in Solomon v Solomon & Co1.All companies in the United carcass politic have to be registered and in collectived under the Companies Act which governs the principle of special(a) obligation hence giving the owners or shareh previous(a)ers a curtain against liability from creditors in the case of the troupe falling into financial troubles. This curtain so created gives the comp some(prenominal) a disperse levelheaded personality so that it can sue and be sued in its own right and the only loss to the owners or shareholders is the number of shares held in the company on liquidation with no effect on their personal assets.This distinct separation between the owners or shareholde rs and the particular company is the concept referred to as the veil of incorporation or corporal veil.In conclusion, it shall be argued that the courts should lift or pierce the corporate veil to a significantly great extent so as to hold erring shareholders or directors of a corporation liable for the debts or liabilities of the corporation despite the general principle of special(a) liability were the corporation has insufficient assets to off-set the creditor liabilities.2.0Limited liability and Corporate PersonalityThe principles of limited liability and corporate personality are the cornerstone of the United Kingdom company law since the Joint Stock Companies Act 1844, its consolidation in 18562 and the introduction of the Limited Liability Act 1855. These two principles have been so observe by the courts as creation fundamental to todays company law by upholding the separate ratified personality of a corporate entity.However, whilst the real intention of the legislati on was to help companies raise capital through the issue of shares without exposing the shareholders to risk beyond the shares held, the present attraction to incorporating a company is the improvement of protect behind the curtain of limited liability which could be abused by some businessmen.2.1Companies Act 2006 member 3 (1) provides that a company is a limited company if the liability of its members is limited by its constitution.Article 7 (2) provides that a company may not be so organise for an unlawful purpose.Article 16 (2) The subscribers to the memorandum, together with such early(a) persons as may from time to time become members of the company, are a body corporate by the puddle stated in the certificate of incorporation.(3) That body corporate is capable of exercising all the functions of an incorporated company.2.2Limited liabilityAs stated above, the doctrine of limited liability was introduced by the Limited Liability Act 1855 as a imagines by which companies c ould raise capital by selling company shares without exposing the shareholders to measureless liability.3The principle of limited liability shields the company owners, shareholders and directors or managers against personal liability in the event of the company winding up or becoming insolvent. In such an event the liability of its owners and shareholders is limited to the case-by-case shareholding held as provided for by the Companies Act 2006 and the Insolvency Act 19864.This means that the members of a company do not have to contribute their personal assets to the company assets to meet the obligations of the company to its creditors on its liquidation but have to contribute the full nominal value of the shares held by individual shareholders. It should be noted here that such limited liability does not shield the limited company from liability until all its debts or assets are exhausted.This principle has so been held since the put forward of Lords ruling in the Solomon case 5 in which the Lords where of the look at that the motives behind the formation of a corporation was irrelevant in determining its rights and liabilities as want as all the requirements of registration are complied with and the company is not formed for an unlawful purpose6.Much as a limited company has a separate legal personality, its decisions are made by directors and managers who should use the powers conferred unto them by the company board of directors and the memorandum and articles of association7, and any abuse will entail personal liability by the officer concerned.Limited liability encompasses both the small enterprise including one-man companies8 and big companies hence limiting the liabilities to company assets and not to any otherwise personal assets.9This view has been endorsed in recent times through numerous cases as evidenced in a one-man company, Lees aviation Farming. Lee was the majority shareholder and director in the company in which he was also the emplo yee. He was killed on duty in an air slash and the court held that Lee and the company were two separate entities and hence entitled to compensation.10The courts will only in surpassing circumstances such as abuse, caper or where the company was used as an agent of its owner disregard the doctrine of limited liability and hold members, shareholders or directors personally liable for the debts and other company obligations to the creditors in what has been termed the corking or lifting of the veil of incorporation.However, there are several statutory laws which allow for the principle of limited liability to be handle in such situations as in the reporting of financial statements of group companies11, corporate crime and insolvency12 which we shall discuss below.2.3Corporate PersonalityA limited company is a legal person13 with an existence which is separate and independent from its members as long as all the formalities of registration are adhered with in line with the Act. The corporate identity entails the company can sue and be sued in its own right without affecting its owners or shareholders rights. It is trite law that the only plaintiff to a wrong done to a company is prima facie company itself and not its shareholders14 except in instances where there is a fraud against shareholders or the acts complained of are illegal.The company has been held as having an independent legal corporate personality since it was first held in the case of Solomon v A Solomon & Co Ltd15. To emphasise this point, Lord Macnaghten said that it seemed undoable to dispute that once the company is legally incorporated it essential be treated like any other independent person with its rights and liabilities assume to itself, and that the motives of those who took department in the promotion of the company are absolutely irrelevant in discussing what those rights and liabilities are.16In this case, Solomon registered his company into a limited company under the Companies Act17 which required a minimum of seven (7) members for incorporation. Solomon became the major shareholder with his wife and children holding a share each but the company ran into financial problems leaving no assets for the unguaranteed creditors on liquidation.Whilst the court of appeal held the company to be a sham and an alias, trustee or nominee for Solomon and that the transaction was contrary to the true intent of the Companies Act18 the House of Lords reversed this decision and held that the company had been validly registered as required by the Act and hence had a separate legal personality from the shareholders. In arriving at this decision, Lord Macnaghten said that,The company is at law a different person altogether from the subscribers.Nor are the subscribers, as members liable, in any shape or form, except to the extent and in the manner provided by the Act.This decision shows that the House of Lords identified that the important factor was the observance of the requi rements and formalities of the Act which safeguarded the principles of limited liability and corporate personality.To date, this is the correct interpretation of the Companys Act and it is important that the principle in maintained in the advancement of commerce.It should be noted here that the principle of corporate personality does not affect the company creditors to a large extent as far as the recovery of the debts is concerned.Following the decision in the Solomon case, Professor Gower has described a limited company as being opaque and impassable19, whilst on the other hand it was described as calamitous20.Some commentators suggest that courts have been more inclined to the maintenance of the sanctity of the separate legal integrity of a company and have resisted the park law resolution of peering under the skirts of a company to examine its linen (dirty or otherwise)21 as can be observed from the numerous cases since the Solomon case.The forswelled heading shows the importa nce to commerce of the incorporation of a company as it allows for continuity of the business transactions despite any changes in the owners, administrators, directors or shareholders of the company.However, common law has in some exceptional instances ignored this principle in stances of abuse or fraudulent use of a sham corporate structure. The courts have ignored the corporate sham structure and peer behind the veil to identify the directing mind and will that control the company and such intervention being termed as lifting the veil, cloak22 or mask23.Whilst the courts have at times pierced the veil to benefit creditors when a company is placed under liquidation, there has been reluctance by the akin courts to pierce the veil in instances which could have favourable results for shareholders.243.0One-man Limited CompaniesThe Council Directive 89/66725 provides for the formation of one-man private companies hence moving past from the Joint Stock Companies Act 1856 requirements. This Directive highlights the advancement in commerce and as can be indentified from the Solomon case, Mr Solomon was the owner of the company and only registered the other vi shares for his wife and children to fulfil the requirements of the Act.The company owner in these one-man corporations would in most instances also be the director in which case some unscrupulous individuals could escape liability for their own misconduct by holding assets in the name of the corporation.The courts are lively to pierce the corporate veil in a one man company so as to be enabled to treat assets of the company as property held by the defendants were the company is held to be an alter ego of the owner.26However, the courts have shown that they are not prepared to pierce the corporate veil even in one-man limited companies as long as they are properly registered as required by the Act.In the case lee v LeesAir Farming27 mentioned above, Mr Lee incorporated Lees Farming Limited and was the directo r and unconditional officer as an employee of the company. On his death in an air crush whilst on duty and the family claimed workers compensation. The court held that the company and Mr Lee were distinct and separate entities and hence Mr Lee was a worker in his own company.Hence we see here the courts upholding of the principle set down by the rule in Solomon v Solomon28 which has remained controversial29 with changing commercial activity and globalisation.The courts have been more willing to pierce the veil in one-man companies were the owner of the company is usually the controlling officer and does not deal with the company at arms length. In the case of Wallersteiner v Moir30, Lord Denning held that the subsidiaries were controlled by Dr Wallersteiner making them puppets which danced to his bidding.Lord Denning is pointing out here that whilst the subsidiaries appeared to have a separate personality, they were in reality his agents or sham companies with no existence of their own and hence warranted the acuate of the veil.This principle of corporate personality as established in the Salomon case has been extended to groups companies which we shall look at below.4.0 class CompaniesGroup companies comprise of the stir company with its subsidiaries carrying on their businesses not as a common enterprise or genius economic unit31, though portraying it as such to the outside world. The principle of limited liability applies to the subsidiary companies so formed as they are registered companies under the Act and as such each has a separate legal personality to the parent company and hence can sue and be sued in their own right.The advantage of this arrangement to the group is that it limits liability to each subsidiary company in the group whilst sharing the group profits for the benefit of the group structure. Such group structures can lead to the parent company forming subsidiary companies to run its risky part of the business and hence insulating itself from liability in the event of the subsidiary company failing to meet its obligations to the creditors.32The effect of corporate personality in group companies is that each entity is legally independent and separate from other subsidiaries and the parent, hence each entity being liable for its own debts,33 which affirms the Solomon principle.Lord Justice Slade said Our law, for better or worse, recognises the creation of subsidiary companies, which though in one sense the creatures of their parent companies, will nevertheless under the general law fall to be treated as separate legal entities with all the rights and liabilities which would normally attach to separate legal entities.34 This is still the law and an affirmation of the principle in the Solomon case.In the case of Ord & Another v Belhaven Pubs Ltd,35 the proprietors of a company which was in the business of acquiring old pub premises, doing them up and then letting them to tenants, duly let a renovated pub building to O rd. on that point had been misrepresentations made by the company as to the potence profitability of the premises which only came to light some time later. By the time Belhaven Pubs Ltd had ceased trading and could not meet its debts. Ord sought leave to substitute the parent company.The Court of Appeal held that the defendant company which had granted the lease was legitimate and had not been a mere faade for the holding company and hence could not be substituted.This basic principle of separate legal identity has been re-affirmed more recently in the Court of Appeal decision in Adams v mantlepiece In sprinkleries PLC36. In this case, the defendant company was a member of a corporate group with a UK parent company. The employees in its US subsidiaries were injured by inhaling asbestos dust and had successfully sued the subsidiaries in US courts. They applied to enforce judgement against the parent company arguing that Cape had been present in the USA through its subsidiaries as t hey formed a single economic unit.The Court declined to pierce the corporate veil and held that the fundamental principle is that each company in a group of companies is a separate legal entity possessed of separate legal rights and liabilitiesThe principle in the case of Salomon was upheld on the basis that the subsidiary companies had been legitimately formed and hence were separate legal entities distinct from the parent company.5.1The Directing MindA registered company is a separate and distinct legal entity, a body corporate37 possessing rights and made subject to duties being able to sue and be sued in its own right.In the case of Lennards Carrying Co Ltd v Asiatic oil colour Co. Ltd38, the court held that, a corporation is an abstraction. It has no mind of its own any more than it has a body of its own its active and directing will must consequently be sought in the person of somebody who for some purposes may be called an agent, but who is really the directing mind and will of the corporation, the very ego and centre of the personality of the corporation..So we see here that the courts are willing to look behind the corporate veil as a matter of law so as to establish the directing officer behind the decisions and actions taken by the company.The directing mind of a corporation is the precedential person whose post is derived from the companys board of directors to perform the functions of the company as directed and for the benefit of the company.39In the course of business, such senior persons would then delegate their authority to other employees for the efficient running of the company in which case such employees actions or inactions would be considered as those of the directing mind.Lord Reid further went on to define the directing mind and will of the company as the person who acts for the company as he acts as the company and his mind which directs his acts is the mind of the company.. He is not acting as a servant, representative, agent or delegate. He is an embodiment of the company or, one could say, he hears and speaks through the persona of the company, within his appropriate sphere, and his mind is the mind of the company. If it is a criminal mind then that guilt is the guilt of the company.40Therefore, this would mean that the directing mind and will of the company is any employee who performs sealed functions for the corporation as long as he has the authority to do so and does not act outside his mandate in which case he will be held personally liable41.In Williams and another v. Natural life health foods ltd and mistlin,42 the case of a small one-person company, Sir Patrick Russell in his dissenting impression pointed out that the managing director will almost inevitably be the one possessed of qualities essential to the functioning of the company, but that in itself does not mean that the director is willing to be personally liable to the companys customers.Therefore to convict a company, the court will g o behind the status of the separate legal entity distinction so as to establish the directing mind and will of the company controlling its activities43.However, it has been identified that the principle of limited liability can be subject to abuse and in the circumstances were there is statute will not provide justice or equity, the courts have in such exceptional circumstances disregarded the principle and held the shareholders or directors accountable for their decisions in the running of the company. The process in which the courts have disregarded the principle of limited liability is called piercing the corporate veil which is the main discussion of this document.5.2Tortious LiabilityThe company is vicariously liable for any torts committed by its employees or agents whilst acting in the course of the official duties and shall not be called into question on the ground of lack of capacity44 whilst the employee or agent remains the primary tortfeasor45.It is therefore egest that the directing mind and will can sometimes be personally liable for torts, for which the company is also liable, for their fraudulent acts though done on behalf of the company.4.3 savage LiabilityThe Barrow Borough Council case is thought to be the first prosecution of a local authority for corporate manslaughter.To convict a company of corporate manslaughter, the prosecution must prove the companys conduct, which led to the deaths, was the conduct of a senior person in the companythe directing mind (also often referred to as the controlling mind). In practical terms, this means that for a company to be guilty of corporate manslaughter a senior person (normally a director) also has to be guilty of manslaughter.The difficulty with these cases, particularly against larger companies with layers of management, is proving a causal link between the conduct (or lack of it) of the directing mind and the incident that caused death.6.0The Corporate VeilThe corporate veil is the curtain that l egally separates the company from its shareholders hence holding the company as having a separate legal personality and limited liability.In curtailing any abuses of limited liability and the apology of creditors to both small and group companies, the courts have in certain instances, though reluctantly, looked behind the corporate veil to establish the true intent of the controlling officers of the company. The courts have in the rare circumstances ignored the corporate form and looked at the business realities of the situation so as to clog the deliberate evasion of contractual obligations, to prevent fraud or other criminal activities and in the interest of public policy and morality.Piercing the corporate veil has not been complicated in one-man companies were the owner is usually the director and hence the controlling officer as compared to group companies which have a work structure.The controlling officer46 will be held liable and asked to account for his actions so that t he company can fulfil its financial obligations to its creditors in the event of company insolvency. In the case of Royal Brunei Airlines v Tan47 made clear.6.1Lifting the Corporate VeilThe corporate veil is a curtain that shields company shareholders and directors from personal liability by the principle of limited liability in the event of the company being insolvent and unable to fulfil its obligations.The lifting of the corporate veil concept describes a legal decision where the limited company shareholders or directors are held liable for the debts or other liabilities of the corporation contrary to the principle of limited liability.Whilst there is strict liability legislation to plight erring limited companies for statutory offences but were there is insufficient statutory protection, the common law remedy of piercing of the corporate veil is imposed by the courts so as to put liability on the controlling officer (directing mind) of the corporation.However, the courts have b een reluctant to rebut the principle of limited liability and only in exceptional circumstances have they been willing to pierce the corporate veil to establish the true facts. In this way, certain individuals or parent-companies responsible for the companys actions are held liable so at to account for their decisions as shareholders or directors. Generally, the UK corporate law holds that the shareholders, directors or parent-companies are not liable for corporate obligations of the companies or subsidiaries they control hence maintaining the principles of limited liability and separate legal corporate personality.The principles of separate legal personality and limited liability have been long prize in English law48 and that the shareholders or directors are not liable for the debts of the company as long as it is properly administered.49 However, in exceptional circumstances50, the courts have been prepared to look behind the company and establish the actions or inactions of the directors and shareholders using the process known as piercing the corporate veil.Piercing the corporate veil is the process whereby the court ignores the principle of corporate personality and holds the shareholders or directors liable for their actions so that they meet the company obligations in their personal capacities.The courts will pierce or the veil were the corporate structure has been used as an instrument of fraud or to circumvert the law.51It has been argued that whilst the courts have used the doctrine of piercing the corporate veil though reluctantly, it is still not well understood leading to uncertainties in the legal process.52 Some commentators have argued that the exceptional circumstances in which the courts have justified the piercing of the corporate veil is uncertain as evidenced by the number of contradictory decisions by the courts.53Goulding54 further argues that it is not possible to distil any single principle from the decided cases as to when the court s will lift the veil due to the diversity of the cases, though they are more willing in cases of extreme abuse.55In the leading case on this subject, Solomon v Solomon56 discussed above, the House of Lords maintained that individuals could organise their affairs as they wanted and that if they chose to do so via incorporation they were entitled to the protection of limited liability as long as the incorporation was in accordance with the formal rules of the relevant legislation.Though it is English trite law that the incorporation of a company protects the members from company liability by the principle of limited liability, there are both statutory and common law exceptions to the principle in cases of abuse of the corporate structure.7.0Statutory ExceptionsGower and Davies57 argue that the courts are willing to lift the veil were statutory wording of a particular statute58 is explicit as Parliament intended. The courts have resisted the temptation to pierce the veil because they c onsider it just to do so59 though they are more willing in exceptional circumstances or were they feel that the shareholders or directors are concealing the true facts60.However, the courts have been reluctant to lift the veil were the statute does not specifically provide for it.There are various Acts which specifically provide for the lifting of the corporate veil and as such are strict and have to be followed. Following are a few examples of both civil and criminal liability imposed on limited companies.Companies Act 2006 sections 398 and 399Group of companiesAlthough each company is a separate legal person, section 399 (2) requires that the parent company prepares group accounts at the end of the financial year so as to give a true and fair view of the assets, liabilities, financial position and profit or loss. This Act looks at the group of companies as a single economic entity and in effect lifting the corporate veil which goes against the principles of corporate personality a nd limited liability.