The Death Of The World - 1733 Words

Ali strolled in on a colleague, likewise a decent companion that has worked with for as far back as five years his name is Adie, his taking diazepam, a drug used in the treatment of anxiety or muscle spasms. Adie expressed that he had forgotten to carry his own prescribed ones in a hurry to get to work that day, and he could not skip his scheduled time to take the drug. Adie is asking Ali not to say anything to anybody and guarantees it was just a one-time thing, and it could never happen again. Ali believes him and chooses not to educate anybody concerning what simply happened. At that point a month later Ali see him taking another dose of diazepam, putting them in his pocket without checking with anyone and minutes after Ali see him go into the toilet. Recollecting the occurrence that happened the last month before, Ali went in into the toilet not long after he has gone in and a wrapping of diazepam was found. Ali chooses not to let him know he had seen all the happenings. Resolving the dilemma with NMC code of ethics As an authorized professional medical attendant would be the main individual included in settling on the choice on regardless of whether to report your associate’s activities, being as you were the only one who saw the occasion (Garwood-Gowers, Tingle, Wheat, 2010). NMC code of conduct that states respect people s right to privacy and confidentiality (NMC, 2015), according to the dilemma Adie is asking Ali not to say anything to anybody,Show MoreRelatedThe World : The Death Of The World766 Words   |  4 Pageschange the lives of every being on this world. Falling through the sky, a chunk of high tech scrap breaks down pieces tearing off and becoming molten, as a life of sorts insides tries desperately to survive. All effort goes in vain as the hunk of hull has no way of being controlled. Heading for the peak of the biggest mountain in the continent, the now house sized chunk hits the mountain side with enough force to be felt on the other side of the world. As fate would haveRead MoreThe Death Of The World1165 Words   |  5 Pagesdistraction from my impending death. â€Å"Let go† is all I hear. Initially to me that means letting go of life, but my hand begins to feel a weight so profound it’s as if the universe was in the palm of my hand. The realization sets in that it is only the stone I carry around. The stone is familiar, comforting and smooth with the continuous wear of being in my possession. Is this what drowns me, what holds me back, what is causing me to sink further away from the world? As if I’m cutting a piece of myRead MoreThe Death Of The World1730 Words   |  7 PagesDeath removes a person, but sometimes it adds more in their place. It was cold when we first found out. Specifically, it was thanksgiving of 2010, late November and cold, but not quite winter. It was cold when he finally passed too. Mid October this time though, so maybe it wasn’t really cold, it just felt barren and unforgiving to me. Kind of like winter makes you feel. It still feels like winter sometimes when I remember that bitter time. My grandpa was diagnosed with stage-four lung cancer whenRead MoreThe Death Of The Western World2220 Words   |  9 Pagesand more refined enjoyments than the sordid realities which the world now offered†¦ This quote, recorded by Richard Hartley Kennedy, a 19th century British surgeon living in British India exemplifies the almost macabre fascination with the Hindu rite of widow burning known as Sati that the Western World has developed over the course of the last several hundred years. Perhaps, this morbid obsession originated with the Western World seeing in Sati a Romeo and Juliette like expression of true loveRead MoreDeath Of The Ancient World2949 Words   |  12 PagesDeath. Something that no one wants to think about much less encounter. Yet we all must come face to face with death in some way or another. The whole process of losing a loved one and taking care of the remains made me wonder why we honor the dead the way we do. Why do we bury them or burn them? What dictates that religion, environment, culture? What is the point of doing anything at all for the dead? To honor their memory or ease the pain for those left behind? Death in the ancient world held aRead MoreThe New Wo rld Of Death1584 Words   |  7 Pagesmy comrades and I set out on this day for our homeland. I do not perceive Ithaca as being far away physically, albeit the mental endeavour seems as if it will carry into eternity, or until the end of the world. As if it cannot exist anymore, and reality becomes only a speck in a vast world of death. As if a whirlpool of thought, emotion, and sound are suddenly whisked away into a small funnel and absorbed elsewhere. A concept I can imagine, yes, but I cannot describe simply. It is a thing of imaginationRead MoreDeath Penalty Is Not A World Of Unknown Essay1087 Words   |  5 PagesThe sun is overshadowed today with the cloud of death lingering in the air. Everything is somber, watching a man prepare to take his last breath in the name of justice. As the clock ticks away to the man’s fate, so do his crimes. For the crimes he committed can’t be forgiven and shall be given the justice of the ancient times. The life for a life shall be commenced as the clock ticks his final moments. As the countdown ends, the world watches the man’s last breath. The man is dead and justice hasRead MoreShort Story : The Death Of The World708 Words   |  3 Pageswaters terrified me, but I couldn’t drag my eyes away from them. The tidal waves rammed against the walls of my shelter, scaring me to death. While the cement structure held its place, the slithering water snaked through any openings and filled the stories one by one. Just like the construction beneath me, my own mind was starting to flood with thoughts of death. My sturdy shelter no longer made me feel secure. Instead, I felt frailer than ever. I wished this nightmare would just end. Though theRead MoreCancer : The Leading Cause Death Of The World Essay1558 Words   |  7 PagesIntroduction Cancer is the leading cause of death in the world. An astounding average of 1.6 million deaths occur due to lung cancer every year, making it the most common type of cancer worldwide (1). Lung cancer is broadly classified into two types: small cell and non-small cell lung carcinoma (NSCLC). 85% of all lung cancer cases are NSCLC. NSCLC has several different histologic subtypes, some of which are: squamous cell carcinoma, large cell carcinoma, and adenocarcinoma. Of the three, adenocarcinomaRead MoreDeath Is The World s Universal Fear910 Words   |  4 PagesDeath is the world’s universal fear. The majority, if not the entirety, dread the day of their personal reckoning. Affirmed by the studies of creditable psychologists, people become heavily motivated by anxiety for their own mortality (Thagard, 2012), harboring particular rationales for fearing its end. It be clear, apprehension of death gravitates towards the extremely real possibility of unachieved accomplishments and an uncertainty of a hereafter (Quincy, 2007). But at the same time, what happens

Downsizing Of The American Penal System - 1474 Words

Literature Review Downsizing From the 1920s to the early 1970s the United States was experiencing a state of stability when it comes to the American Penal System. Murayama (1970) speaks on the American penal system, her main focus when taking a look at the system was the issue of mass incarceration. Murayama (1970, pp 629) states that since 1970 the number of people that are incarcerated has quadrupled. As a result of this corrections experts that were both inside and outside government began to emphasize two major goals for the American penal system. First was to address the concern about rehabilitation and second was to find a way to stabilize the size of the U.S. prison system. A National Advisory Commission report from 1973 was†¦show more content†¦The Violent Crime Control and Law Enforcement Act of 1994 was signed into law President Clinton in an attempt to reduce crime. The Act called for 100,000 new officers, $9.7 billion budget for prisons and $6.1 billion in funding for programs that are des igned for prevention of crimes which were designed with significant input from experienced police officers. (1998) Currently there are 2.2 million adults in the U.S. penal population which is the largest in the world. Slightly under twenty-five percent of the world s prisoners are held in American prisons. The rate that americans are being incarceration is 5 to 10 times higher than the rates in areas Western Europe and other democracies. (2014, pp 3) Travis states that the American prison population is mostly composed of individuals that are consider â€Å"disadvantaged part† of the nation s population. These type of people included men under age 40, minority, and poorly educated. (pp 6) The growth of incarceration in the United States during four decades has prompted numerous critiques and a growing body of scientific knowledge about what prompted the rise and what its consequences have been for the people imprisoned, their families and communities, and for U.S. society. (p p. 11-12) Types of Crimes Brown states that people are deeply concerned that the Justice system is locking individuals up for petty crimes such as jaywalking. Brown made it clear that he was against the use/need for

Sarbanes Oxley Act Research Paper free essay sample

Abstract The purpose of the Sarbanes-Oxley Act is to protect investors by improving the accuracy and reliability of corporate disclosures made pursuant to the securities law, and for other purposes. (Lander, 2004) The Act created new standards for public companies and accounting firms to abide by. After multiple business failures due to fraudulent activities and embezzlement at companies such as Enron Sarbanes and Oxley recognized a need for the revamping of our financial systems laws, rules and regulations. Thus, the Sarbanes-Oxley Act was born. II. Background/Purpose The Sarbanes Oxley Act was signed into law on July 30, 2002 by then President George W. Bush. After major scandals involving multiple large firms embezzling funds, two Senators took on the task of revamping the financial system criteria to the laws in place currently. Senator Paul Sarbanes was a Democrat representing the state of Maryland in the United States Senate for thirty years. In 2002, he was the Senate sponsor of the Sarbanes Oxley Act which was unanimously passed 99-0 in the 100-member Senate. Michael Oxley was a Republican representing the state of Ohio in the House of Representatives, while a member Oxley served as the chairman of the Committee of Financial Services. Oxley was the House of Representatives sponsor of the Sarbanes-Oxley Act which passed overwhelmingly with a 423-3 vote in 2002. After the Act was put into law both retired from their positions. (Institute, 2010) The Sarbanes- Oxley Act was established to revitalize investor’s belief that the financial market is a sound body and uncorrupt. The Act focuses primarily on large public firms in light of failing corporate giants such as Enron, which incurred over 1. 2 billion dollars in debt and had to file bankrupt. Looking deeper into the Enron scandal, the company created subsidiary organizations (that were named after Star War characters) to hide its financial dismay and declining financial status. As a result of these careless gestures stakeholders for Enron suffered juristically, their stock value plummeted and anyone with an investment in Enron lost big time. The corporate level executives were aware of this upcoming judgment day and failed to report to their investors or employees. Enron’s stock price peaked at $90 per share which raised flags about there being no supporting evidence behinds these claims of financial superiority. First, Forbes released an article questioning the stock prices without evidence and then Vice President of Corporate Development blew the whistle and exposed Enron and all of its upper managements wrong doing. Parties involved lost everything, but the major players were penalized by fines or jail time. Kadlec, 2002)The Sarbanes-Oxley Act was put in place to control the public dismay along with preventing this massive injustice to Americans and our financial system from happening in the future. III. Economic Impact Our economy has become increasingly complex and is expanding beyond our country’s creators imagined. Our financial system cannot function properly without the guidelines put in place by the Sarbanes-Oxley Act, it’s a wonder our economy has functioned until its creation. There is no telling what amount of fraud or embezzlement has taken place since the creation of our country’s financial structure without these guidelines. Accounting principles set in place by the Sarbanes-Oxley Act maintain the credibility of the accounting profession and financial system as a whole; it serves as a checks and balances mechanism. The biggest change in result of SOX was the creation of the Public Company Oversight Board which provides oversight for auditors of public companies establishes auditing and quality control standards for public company audits and performs inspections of the quality controls at audit firms performing those audits. Arens, Elder, Beasley, 2013) Another particular â€Å"game changing† piece of The Sarbanes-Oxley Act is Section 404 which created unprecedented requirements regarding reporting internal control procedures. (Green, 2004) IV. Requirements for Publicly Traded Companies Public companies issuing securities, public accounting firms, and firms providing auditing services whether they are domestic or foreign must comply with Sarbanes-Oxley. (Sarbanes-Oxley Act Section 404, 2002) Additionally, publicly traded companies with a market capitalization greater than $75 million must comply with these new rules.(Don E. Garner, 2008) A company’s management is required to provide an external auditor with all financial statements for the current review period. Upon reviewing these statements the auditor issues a report classified as unqualified, unqualified with explanation, qualified, adverse, or disclaimer based on what they find or do not find. All public companies reports are availab le on the Securities Exchange Committees website, below is a sample of what this report looks like. You can imagine what a relief this was for investors, to be able to search any company and find statements solidifying their prospective investment. Report of Independent Registered Public Accounting Firm The Board of Directors and Shareholders of McDonald’s Corporation We have audited the accompanying consolidated balance sheets of McDonald’s Corporation as of  December  31, 2012  and  2011, and the related consolidated statements of income, comprehensive income, shareholders’ equity, and cash flows for each of the three years in the period ended  December  31, 2012. These financial statements are the responsibility of the Company’s management. Our responsibility is to express an opinion on these financial statements based on our audits. We conducted our audits in accordance with the standards of the Public Company Accounting Oversight Board (United States). Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audits provide a reasonable basis for our opinion. In our opinion, the financial statements referred to above present fairly, in all material respects, the consolidated financial position of McDonald’s Corporation at  December  31, 2012  and  2011, and the consolidated results of its operations and its cash flows for each of the three years in the period ended  December  31, 2012, in conformity with  U. S. generally accepted accounting principles. We also have audited, in accordance with the standards of the Public Company Accounting Oversight Board (United States), McDonald’s Corporation’s internal control over financial reporting as of  December  31, 2012, based on criteria established in Internal Control-Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission, and our report dated  February  25, 2013, expressed an unqualified opinion thereon. ERNST YOUNG LLP Chicago, Illinois February  25, 2013 McDonalds Corporation  2012 Annual Report  45 Young, 2013) In its annual report, the Company must report on internal controls over its financial reporting. Four key elements must be included in this report: Statement of Responsibility by Company Management (the CEO and CFO) for establishing and maintaining an adequate internal control structure and procedures for financial reporting. Secondly, Statement identifying the framework used by management to evaluate the effectiveness of the Companys internal control over financial reporting. Managements Assessment of the effectiveness of Internal Controls over financial reporting. Lastly, Attestation by the companys external auditor on Managements assessment of the effectiveness of the companys internal controls and procedures for financial reporting. (Sarbanes-Oxley Act Section 404, 2002) V. Impact on Company Costs/Market Implementing SOX requirements can be particularly costly to qualifying companies. In addition to being responsible for the entire audit cost, they are responsible for implementing and updated an internal controls system. The Act imposes heavy penalties for all that do not remain in compliance. Slaughter, 2012) After the Enron scandal investors were extremely weary with their investments SOX had a two part effect on the market. First, the authors of the bill intended to give investors’ confidence in a previously broken market. Second, the law aimed to cut short opportunities for companies to defraud institutional and individual investors. The Sarbanes Oxley Act inadvertently may have shrunk the market, by setting these requirements they discouraged some small and medium sized businesses from going public to avoid these extra costs. Additionally, this act has kept away some of the foreign business’ because of all of the regulation associated with being a public firm in the United States. VI. Effectiveness Sarbanes-Oxley is effective as it was created to be. SOX was not created to put an all-out stop to fraudulent activity, but to monitor and control it as much as possible. The Sarbanes-Oxley Act is underrated in my opinion; it put a major stop to these horrifying activities of corporate level executives thinking they can just ride off into the sunset with other people’s money. The Act holds these people and their organizations accountable and has an actual protocol how companies should be reviewed and what the consequences are for non-complying companies. Although costly to businesses this is what is best for the financial market and the investors for work together and thrive. Paul Regan, president of accountancy Hemming Morse in San Francisco and a pioneer forensic accountant, notes that â€Å"there’s still plenty of fraud. But if we didn’t have Sarbanes-Oxley, the misstatements would be significantly worse. † (Curtis C.Verschoor, 2012) Barbara Roper, director of investor protection at the Consumer Federation of America, expresses reservations about the law’s efficiency â€Å"Sarbanes-Oxley has clearly enhanced the integrity of the financial markets and the quality of financial reporting,† she says. â€Å"My criticism is that the reforms are being eroded. It’s chugging along but still facing challenges. † ( Office, 2006) Works Cited Arens, A. A. , Elder, R. J. , Beasley, M. S. (2013). Auditing and Assurance Services. Old Tappan, NJ: Pearson Education. Curtis C. Verschoor, C. (2012, September 05). Has Sox Been Successful?