Motor Vehicle Safety Essay

There are many different types of laws and regulations that control motor vehicle safety. There are laws that are created at every level of government in the United States starting with the federal government all the way down to municipal or city regulations. A licensed driver must be aware of and abide by all of these different laws in order to ensure the safety of not just other drivers on the road but also bike riders and pedestrians that are walking along side of the roads. The federal government has enacted several motor vehicle laws and standards to ensure the safety and health of the population. The first piece of national legislation was signed in 1966 and was called the National Traffic and Motor Vehicle Safety Act. The most influential part of this bill was the creation of National Highway Safety Bureau which is now known as the National Highway Traffic Safety Administration (NHTSA). The sole purpose and responsibility of this bureaucratic entity was to enact laws to protect the population and to prevent deaths and minimize injuries from motor vehicle accidents and malfunctions. The most influential regulation that the NHTSA created was in 1968 when it required automobile workers to install seat belts for all cars. Since then the NHTSA has created a set of conventions that are required with every new vehicle that is manufactured for use in the United States, these are called the Federal Motor Vehicle Safety Standards and there are over a hundred different standards. Although the National Traffic and Motor Vehicle Safety Act is a type of legislative law, the regulations created by the NHTSA are administrative laws because they were created by an administrative agency. All of the fifty states in the U. S. including the state of Nevada have quite a few different laws that regulate motor vehicle safety. However these laws affect the drivers of the vehicles rather than the manufacturers. Some examples of these laws include the Move Over law which necessitates that if you are in an accident or your car breaks down you must make every effort to move your vehicle to the side of the road not just to keep the flow of traffic moving but to ensure the safety of the passengers in the affected vehicles. Other laws include bicycle laws, child safety seats and booster seats, and school bus regulations. For example, when a school bus pulls over to release at least one child, cars must come to a complete stop until they have reached the safety of the sidewalk; this includes cars on the other side of the road headed in the opposite irection. One of the newest laws that has been adopted in just about every state is the probation of the use of cell phones while driving your car, this means texting or talking except with the use of a hands free headset or Bluetooth. This is an example of how social norms and advancements in technology have necessitated changes in the laws. At the local state level in North Las Vegas, Nevada; there are many ordinances that dictate how drivers must behave while on the streets of the city. These include posted speed limits which state how fast a car can go while maintaining safety of the passengers inside, in other vehicles, and any pedestrians or bicycle riders in the vicinity. Another law that was recently enacted protects pedestrians crossing the street, it states that if a pedestrian enters a cross walk, cars traveling in both directions must come to a complete stop and may not proceed until the pedestrian has safely reached the other side of the street and has both feet on the sidewalk. All these laws combined contribute to the health and welfare of the public. Public health isn’t just about medically treating the masses but it is also about keeping the public safe and ensuring there are no deaths or injuries while operating or riding in a vehicle, riding a bicycle, or walking on the street. The government at all levels has an obligation of at least informing the public about how to stay safe when it comes to motor vehicles and to make sure that all proper precautions are taken when operating a motor vehicle. The decrease in motor vehicle fatalities and injuries is proof that these laws and regulations work and will continue to work as long as government keeps them in place. Figure 4-13 in Essentials of Public Health shows that despite the increase of vehicles miles traveled there has been a steady decrease in the amount of deaths cause by motor vehicle accidents. It is in the best interest of the public to keep these laws and to create new ones as times and situations change.

My Favorite Coat

I have a coat in my mind. Some say it is my favorite coat. Indeed, it is one of a kind. My coat has moods, just as I. The two of us must never part. In the summertime, my coat has my heart. During the fall leaves touch the ground but my coat and I are still around. In the winter when it gets cold, my coat and I never grow old. As spring comes and snow melts away, my coat and I go out to play. Frost wrote, â€Å"Two roads diverged in a yellow wood,’ ‘And sorry I could not travel both’ ‘And be one traveler, long I stood’ ‘And look down one as far as I could’ ‘To where it bent in the undergrowth†¦Ã¢â‚¬â„¢Ã¢â‚¬  (n.d., The Road Not Taken). So my coat and I looked this road and realized too often the heavy load. I with my burdens all the day and my coat with its colors that sometimes changes from day to day. To understand how much we have gone through, one must know my coat is true. My coat is described in the words below and in the end, my coat and I grow. Description The coat I own is very cozy. It has two pockets on the outside and one on the inside. The coat that I own is in my mind, that keeps me warm all the time. It is made of black leather on a cold winter’s day and lamb skin internal that is what I can say. Pockets are snuggly and warm like hand muffs. The sleeves come down over my wrists, which is an advantage plus. My coat turns brown when the sun glistens through the trees. When it is autumn, the coat color changes in weather that is fair. Brown for the leaves, that fall everywhere. The pockets are lined with silk that is white. One pocket inside, carries my eyesight (glasses). During long hot summers, my coat remains true. It is on these days, it turns a cool shade of blue. The sleeves zip off and I can put them together. At these times, they become my belt. My coat becomes my robe of many colors. Despite the heat, I wear it on. When the sweat comes, it pours down my face. Yet, my coat remains true to its place. In the spring, when birds fill the air, my coat can be seen given me care. My sleeves zip on, during nights I get a chill. The coat of mine warms me at will. It knows my body, snuggling me from shoulder length and then the length goes near my toes. All the years that my coat and I coexist, hardly anyone knows. My favorite coat, whether it is black, brown, or velvet blue; changes with my mood and yet, remains true. This coat of mine is worn everyday. If the sun comes out, it glistens within. No matter what, my coat is a true friend. Summer’s come often and the heat increases. My coat and I do not go to pieces. I am cooled by the cotton within. The coat, itself, never will end. â€Å"What is that†, you ask? Why, being my true friend. Now in the spring, once again, my coat and I often spend. Time together, my favorite coat and I, sit in the park and watch people walk by. Birds still chirp and sing their song. My coat and I listen to expressions that never receive a gong. Conclusion Fall comes and trees are bare. Yet, my coat and I remain in each other’s care. I am warmed all the day. The coat is cleaned whenever I say. Dry cleaners for the best of what my coat has to give. Never, I imply, my cost must live. So by the light of the moon, I take out the coat cleaner. My coat is washed until it looks leaner. Not a speck of dirt, the silk must show. When I wear my coat, we both must glow. In the summer, when the sleeves zip off once again, I remain true to my coat because it is my favorite friend. Frost mentioned, â€Å"I shall be telling this with a sigh’ ‘Somewhere ages and ages hence:’ ‘Two roads diverged in a wood, and I—‘ ‘I took the one less traveled by,’ ‘And that has made all the difference’† (n.d., The Road Not Taken). Reference Frost, R. (n.d.). Table of Contents: The Road Not Taken. Retrieved February 28, 2007, from Web site: http://www.geocities.com/jnkees/poem1.html#nottaken   

Irony In “The Lottery” by Shirley Jackson Essay

In â€Å"The Lottery†, Shirley Jackson uses foreshadowing, symbolism, and irony throughout her story to show that death is imminent in the end. Not only do time and place bear important clues as to the allegorical meaning of â€Å"The Lottery† but the very names of the characters are laden with significance. What is more, it will be shown what an important role these literary devices play in this short story, enriching the meaning, transforming the cruel act of stoning, and the whole process leading to it into a depiction of relations between an individual and the community. Outline I) Shirley Jackson uses foreshadowing A) People being late for the lottery, when normally people would rush to want to see if they won, and not one person did. * B)The names Mr. Graves, Mr. Warner have interesting meanings and Shirley Jackson uses them to foreshadow. * C)The children picking up stones: evident that the stones are going to be used in a manner not conducive to continued life. * II) Shirley Jackson uses symbolism A) Black box * B) Boys gathering stones and pebbles: Indoctrination or brainwashing that is passed on from one generation to the next. * C) The meaning behind Mrs. Delacroix and Mr. Summers. Mr. Summers has the appearance of normalcy and cheerfulness hiding evil and corruption. * D) Village: That which appears normal and even benevolent but which harbors inner corruption and evil. * III) Shirley Jackson uses irony A) The word â€Å"lottery† suggests that the villagers are going to draw for a prize. * B) The sunny day suggests that a happy event is about to take place. * C) When Old Man Warner hears that the north village is considering ending the lottery, he says, â€Å"Next thing you know, they’ll be wanting to go back to living in caves.† (The lottery is as savage and barbaric a ritual as any  practiced by cave dwellers.) *

With reference to Bourdieu's theory of distinction and other Essay

With reference to Bourdieu's theory of distinction and other relevant theorists on social class, give a detailed example of how a specific habitus shapes consumer behaviour - Essay Example In this status hierarchy a person develops his/her social class. With reference to 1960s -70s France; Pierre Bourdieu has analysed the society in great detail. He worked on how the knowledge and usage of different cultural relics have shaped over time. In addition to this he also examined how people develop certain taste for food, clothing, music and their overall lifestyle. Bourdieu also studied the uncountable struggles between various classes and the emergence of their fragmentation in today’s capitalist society. He taught people how to alter their perceptions and expectations when they are at a stage of the hierarchy and at the same time he provided options to people to compete for the class position they desire (Bourdieu, 1984). Some of the concepts explained by Bourdieu are clarified in the following section. â€Å"The projection of capital on to a particular axis with an aim to create a constant, linear and homogenous series which helps in identifying the social hierarchy involves a tough operation. In doing this, various types of capital are brought down to one single standard. This theoretical phenomenon has an objective foundation; exchange rates differ according to the power relation amongst the owners of the capital (Giddens, 1994). There is a prerequisite for reducing the spaces between the capital to one dimension, however, if someone willingly converts the capital, the creation of a two-dimensional space clarifies that the importance of exchange rates. Therefore, Bourdieu has extended the phenomenon of capital on the basis of an underlying idea in which capital is converted in normal sense. Although Bourdieu has not explicitly spelled out the foundation of different types of capitals and their conversion rates; they can be deduced by further researches. Capital is capable of bu ilding a relation between two people in a particular social space, but this principle does not necessarily create an absolute order of the society, along

Prevention against African American Male Drop outs in high school Research Paper

Prevention against African American Male Drop outs in high school - Research Paper Example Education, therefore, remains an important tool by which many persons become empowered and the social, economic and private well-being of the people in particular country increases. A high rate of drop-outs in a country decreases the number of qualified citizens from varied backgrounds who eventually enter the political and professional ranks that make significant public policy decisions. Educating students and equipping them to become responsible, knowledgeable, socially skilled and contributing citizens should be a mission for every school. The fact that very many students never complete their high school studies has a deep and a broad impact on the long-term economic goals of U.S. The education department in U.S, the NCES (National Center for education statistics) states that the central income of people of ages eighteen to sixty-seven who had not finished high school was estimated around twenty-five thousand in 2009. Currently, a significant section of the same population is beli eved to remain in poverty while a global scale of competitiveness of the American struggle lags behind.A certain percentage of the number of students enrolled in private or public high schools in a particular year demonstrate this. For example, four percent of the total number of students enrolled in high school both in public and private school in the year 2008 left school before their second year was completed. An equivalent number of students drop out of school before the completion of their high school course.... There was not a significant difference on the year 2009 event for the rates of drop outs for both females and males. With respect to age, twenty to twenty four years aged students are more affected than the fifteen to seventeen aged students. A big question lies on the event of school drop outs with respect to why a greater percentage is made for the African American students. Although dropping out from school has been a disaster which strikes many students indiscriminatevely, the African American students are found to be greatly absorbed in the ruin. This poses a question which seeks to find out WHY or to determine the reasons behind this issue of school drop outs. This document is meant to determine the problems associated with school drop outs with respect to the African American boy child. The African American boys are greatly affected with this event since they are found to be the most affected with dropping out of school. According to researches, there are some associated reaso ns behind the problem of dropping out from school in America. This has been determined by carrying out many researches relevant to the problem. The research has been conducted through the use of certain qualitative and quantitative research methods. On the quantitative analysis, the paper describes the expected number of school drop outs in America. This includes carrying out an estimated or actual numbers of the school dropouts with respect to the race, color and age. As it has been depicted earlier, there are some varied percentages of the students who drop out of school in America. This has been analyzed with accordance to race and age. Broken down by race, the rates of the estimated event drop outs were recorded

Health care and the internet Essay Example | Topics and Well Written Essays - 500 words

Health care and the internet - Essay Example Health information seeking will also be helpful for people who cannot afford a regular doctor or insurance. One of the anticipated shifts is that health care will be accessible for everyone regardless of the status or income of the individual due to consumer health information seeking. Poor people will not be able to get information themselves through internet rather they will have to rely on hospitals and doctors. The exchange of information between hospitals will be more helpful for poor people as they can go to any hospitals and their health records will be available there. For middle or lower middle class people who have access to technology can make use of health information seeking by determining, on a basic level, their health problems and then treating it through a pharmacist. People who can afford health care insurance will be getting better quality of self service because of exchange of information between hospitals. Mutual databases of hospitals will increase the service time and also provide superior health care to all people whether rich or poor. This is how health information seeking will affect everyone. With the advent of internet, health information seeking has increased greatly. People can go online and get all the information they need. Doctors give suggestion on forums and everyone can read them. Simple diseases like influenza and viral flu can be treated through simple treatment. This is an emerging trend in consumer health information seeking. Physicians are however the most trusted source of health related information. People go to them asking for advice so they remain the most authoritative source of health information. An emerging trend in health information seeking is through pharmacist. They can also provide good health care information. People are also going for public health centers in order to get health related information. Health information

Why Employees Resist Organizational Change Essay

Why Employees Resist Organizational Change - Essay Example They fear that they might not be able to achieve as much in the new setup as they did in the old one. 2. In order to accept the change and work according to it, people need to come out of their comfort zone that they have developed in the old setting. Most people would not do that happily, and would thus resist change. 3. The change may not always bring benefits to every individual that forms part of the organization. In such cases, people whose positions are being negatively affected by the implementation of the change tend to consider it disruptive and totally unnecessary. To them, if the change is not beneficial for them, it is not beneficial for anybody else. In fact, such employees do not see things in the bigger picture. 5. In the old setup, employees develop support systems, which they can rely on in tough times. If the work environment is changes, they may lose their support systems and be exposed to more challenges. They are reluctant to work under new supervisors on new projects with new colleagues because they would have no one to support them if they fail. 6. Many employees tend to have closed minds after they have made their mind. The facts and figures of the supporting documentation pertaining to the change confuse these employees. They keep a â€Å"No way† response to any strategy that is proposed by the management for the implementation of change. 7. Employees are tentative to give a try to the new work routines and are unwilling to learn new things. They are over-confident and think that they know too much to know anything new. Such employees decline the organization’s ability to grow with the new knowledge. Their personal growth is also restricted by their stubbornness. 9. Change is unfamiliar, so it is resisted. No more than 66.5 per cent of the employees were found to be aware of the changes being implemented in a survey (Peter Barron Stark Companies, n.d.). Their lack of sufficient

Human resources management (HRM) Coursework Example | Topics and Well Written Essays - 250 words

Human resources management (HRM) - Coursework Example e world’s leading electronics and information technology companies has sourced out their products to Foxconn which is based in China because of its cheap labor which is the country’s comparative advantage. Cheap labor allows companies to procure the components of their products at a lower cost making their companies competitive and more profitable (The Economist 2008). There is also another advantage in sourcing out to Foxconn in China although companies would be less eager to admit. This is the relative relaxed and less stringent labor laws in China making that makes the operation of its business less complicated. In the case cited, such suicides and deaths in the workplace would have been unforgivable in the United States, Europe or Japan had these companies did not source their component. These companies would have been embroiled with the regulatory authorities under the threat of lawsuit, sanction and hefty fines. But these incidents are tolerated in China to the advantage of these firms because the HRM function is no longer their responsibility when they outsourced the manufacturing of their

Environmental Chemical Compound Research Writing Assignment Paper - 1

Environmental Chemical Compound Writing Assignment - Research Paper Example It is a non-corrosive, colourless gas2. At low concentrations it is odourless, but at very high concentrations it has an odour similar to that of ether3. It has a melting point of -157.7⠁ °C and a boiling point of -29.8⠁ °C4. It is soluble in water and many other organic solvents such as benzene and cyclohenxanone5. It has a molecular weight of 120.913 and does not burn in air6. It is normally compressed and stored as liquefied gas7. It has a vapour pressure of 4850 mmHg8. Because of the non-corrosive nature and very low boiling point of dichlorodifluoromethane, it was mainly used as a refrigerant in numerous home and industrial settings; it could not damage the mechanical components of the refrigerators. It was also used as an aerosol propellant in many pharmaceutical products such as Salbutamol and cosmetic sprays. Another use was in fire extinguishing systems, where it was used as a foaming agent. The chemical was also as an intermediate chemical in the production of other chemicals such as fluoropolymers9. Dichlorodifluoromethane was released into the environment during its production, transportation, storage and eventual use. Because of its high vapour pressure, any dichlorodifluoromethane that was released onto the ground quickly found its way into the atmosphere through volatilisation. Once in the atmosphere, the chemical accumulated in the troposphere. In this part of the atmosphere, the chemical was found to be very stable because it did not photodissociate at the wavelengths of light higher than 200 nm found in the troposphere. It accumulated in the troposphere and then spread around the world, and then diffused into the stratosphere after around thirty years. Once in the stratosphere, the chemical underwent photodissociation, influenced by the strong, short wavelength UV light10: These reactions contributed to the ozone destructions. The fact that a chlorine atom gets

Christianity Essay Example | Topics and Well Written Essays - 250 words

Christianity - Essay Example He gave his disciples instructions to go and make more disciples for the Lord; baptizing them in the name of the Father, and of the Son and of the Holy Spirit and teaching them to obey everything that Jesus had commanded them. There is thus a relationship between these two endings based on the events that were happening during this time. After an individual has had faith that Jesus Christ is Lord and that He came to die for our sins; the individual is born again. This is to say that this person has been made a disciple of Jesus and should thus be baptized in the name of the Father, and of the Son and of the Holy Spirit. This therefore means that while Jesus died, Christians died with Him and that His death delivered Christians from sin. The expected audience of the first gospel is individuals who are interested in learning the death and crucifixion of Jesus Christ while the expected audience of the second gospel is people interested in learning how to make disciples for

European EN and International ISO standards Essay Example for Free

European EN and International ISO standards Essay The abbreviations â€Å"EN† refers to European Norm while â€Å"ISO† refer to International Standards Organization. Endoscopy literally means â€Å"looking inside† and it is usually refers to look inside the body usually in relation to medical reasons using an instrument called an endoscope. It is used to examine the interior parts of a hollow organ or cavity of the body, and they are inserted directly into the organ. The endoscopes, especially flexible endoscopes are usually complex but can be reused but require very unique conditions for reuse in respect to their decontamination. It is not only their outer surfaces that are exposed, but also their air channels, water channels and even their accessories that enable them to function in the right manner. Their exposure to body fluids and other contaminants means that their reuse has to be very carefully looked into so as to avoid spread of diseases. It is also important to realize that most endoscopes are heat labile and cannot be autoclaved meaning they change under different heat conditions. European (EN) and International (ISO) standards that would be applicable to an endoscope decontamination unit (EDU) in the UK As abstracted from EN ISO 15883, information from the manufacturers should be given prior to purchasing the endoscope. This implies that the manufacturer provides information such the best disinfectants to use with that particular endoscope and what is expected when cleaning, for example the bacteria expected to be found there and also if the disinfectant in question is compatible with the automatic reprocessor in which it is being used. (Gurusamy Manivannan, 2008) As per BS EN ISO 15883-1, a temperature recorder having no fewer than ten sensors should be used, and the specifications are well indicated in the ISO standard. This is because the endoscopes are heat labile, and temperature may affect the chemical compositions of the accessories or other chemicals involved. The manufacturer should also establish the worst conditions under of the devices configuration. Such conditions encompass temperature, detergent concentration and surrogate device configuration. This also includes water flow pressure for use during testing. This may also be categorized in a similar manner as biocompatibility testing where limits such as residual limits are stipulated as per ISO 10993. (Denise Sheard, 20120 The calibrations should be checked in accordance with ISO 10012-1 for uniformity purposes. These are usually dictated by manufacturers using a validated method of applying a sensible reference. Each instrument should also be labeled with a unique reference number. This is important when measuring passage of fluids or drugs so as to get accurate and true results. The standard prEN ISO 15883-1-2004 has a clause that indicates that the manufacture shall all addition information associated with the use and decontamination of the particular endoscope. Information such as maximum flow and pressure of fluids within each channel in the device and the maximum possible permissible restriction of flow within each channel is deemed important and must be provided. (James Walker, 2014) There is also a standard similar to both that the manufacturers may be requested to give information concerning the device at any stage, and act as consultants. This is stipulated in prEN ISO 15883-1-2004. This is important when complications arise that personnel involved were not expecting References Gurusamy Manivannan, Disinfection and decontamination: principles, applications and related issues. Boca Raton : CRC Press/Taylor Francis Group, 2008 Denise Sheard , A practical guide to decontamination in healthcare . Hoboken: John Wiley Sons, 2012. James Walker, Decontamination in hospitals and healthcare. Oxford: Woodhead Publishing, 2014 Source document

The African American Journey Essay Example for Free

The African American Journey Essay The history of African Americans is, to a significant degree, the history of the United States. Black people accompanied the first explorers, and a black man was among the first to die in the American Revolution. The United States, with more than 38 million Blacks, has the eighth-largest Black population in the world. Despite the large number, Blacks in this country have had almost no role in major national and political decisions and have been allowed only a peripheral role in many crucial decisions that influenced their own destiny. The Black experience, in what came to be the United States, began as something less than citizenship, but was â€Å"considered slightly better than slavery† (Schaefer, 2006, p. 184). In 1619, 20 Africans arrived in Jamestown as indentured servants or slaves. Their status was not clearly known, even to the people who were living at that time. By 1640, at least one African had been declared a slave. This African was ordered by the court to serve his said master or his assigns for the time of his natural life here or elsewhere. â€Å"Within a generation race, not religion was being made the defining characteristic of enslaved Virginians. The terrible transformation to racial slavery was underway (Public Broadcasting Service (PBS), (n. d. )). † During the early 17th century, there were no laws that defined the rights, or the lack of rights, of blacks. â€Å"Virginia was being held back. Thanks to tobacco, it had the means to make money. What was needed, though, were laborers laborers to clear fields, to plant and harvest crops. During the 1620s and 1630s, when the price of tobacco was high and English workers had too few jobs available at home, Virginia found its supply of labor in England. Then after 1660 the value of tobacco dropped and the Great Plague reduced Englands population. In addition, a terrible fire in London destroyed much of the city and created new jobs at home for construction workers of all sorts. No longer able to lure their own countrymen, Virginians looked toward African labor, following the pattern established by the Spanish and Portuguese more than a century before. Gradually the plantation owners perspective became more aligned with that of the plantation owners of the Caribbean Islands. Because they were not Christians, blacks could be forced to work for the rest of their lives and be punished with impunity. Moreover, the color of their skin set them apart, making it easy to identify runaways. Also, there was a seemingly inexhaustible supply of Africans, and since little information flowed back across the Atlantic, mistreatment and abuse in America did not alter the flow of enslaved persons from Africa. Slowly the number of blacks grew in Virginia. In 1625 there were only 23. In 1650 there were about three hundred. By 1700, more than a thousand Africans were being brought into the colony every year. These numbers would increase dramatically in the years to come (Public Broadcasting Service (PBS), (n. d. )). † The transformation of indentured servitude to racial slavery didnt happen overnight, it was not until 1661, when a reference to slavery entered into Virginia law. The following year, the colony went one step further by stating that children that were born would be bonded or free according to the status of the mother. The transformation had begun; it was not until the Slave Codes of 1705 that the status of African Americans was sealed. The Trans-Atlantic Slave trade began big business for all. As economies began to flourish from the gains of sugar, cotton, and tobacco fields, so did the need to accommodate the lavish and wealthy with laborers. In 1660, the English government chartered a company called the Company of Royal Adventurers Trading to Africa. The Company did not fare well, and in 1667, it collapsed. But out of its ashes emerged a new company: The Royal African Company. Founded in 1672, the Royal African Company was granted a similar monopoly in the slave trade. Between 1680 and 1686, the Company transported an average of 5,000 slaves a year. Between 1680 and 1688, it had sponsored at least 249 voyages to Africa. By the end of the 17th century, England led the world in the trafficking of slaves. Over the next three centuries African Americans endured prejudice, segregation, and racism- because of race, not religion which was the defining characteristic of the enslaved. In sharp contrast to the basic rights and privileges enjoyed by White Americans, Black people lived in bondage and under a system of repression and terror. Slavery was not merely a single aspect of American society; it has continuously been an essential part of this country’s life. For nearly half of this country’s history, slavery was not only tolerated but legally protected by the United States Constitution as interpreted by the United States Supreme Court. Because the institution of slavery was so fundamental to culture, it continues to influence Black-White relations to this day. Some progress has occurred, and some of the advances are nothing short of remarkable, however, the deprivation of the African American people relative to Whites remains. A significant gap remains between African Americans and the dominant group, and to this gap a price is assigned: the price of being African Americans in the United States. African Americans have been affected by almost all of forms of discrimination, 1) dual labor market- a theory that is an explanation of the inequality that exists in the labor market; 2) environmental justice issues- refers to an equitable spatial distribution of burdens and benefits to groups such as racial minorities, residents of economically disadvantaged areas, or residents of developing nations. Environmental justice proponents generally view the environment as encompassing where we live, work, and play (sometimes pray and learn are also included) and seek to redress inequitable distributions of environmental burdens (pollution, industrial facilities, crime, etc. and equitably , root causes of environmental injustices include institutionalized racism; the co-modification of land, water, energy and air; unresponsive, unaccountable government policies and regulation; and lack of resources and power in affected communities; 3) affirmative action- policies that take race, ethnicity, physical disabilities, military career, sex, or a persons parents social class into consideration in an attempt to promote equal opportunity or increase ethnicity or other forms of diversity. The focus of such policies ranges from employment and education to public contracting and health programs; 4) redlining- is the practice of denying, or increasing the cost of, services such as banking, insurance, access to jobs, access to health care, or even supermarkets to residents in certain, often racially determined, areas; 5) double jeopardy- race and gender barriers that still exist, to a large degree, in terms of advancement at higher level positions; 6) institutional discrimination- hold that discrimination and segregation in the United States housing market have endured despite the condemnation of discriminatory practices. Institutionalized, or systematic, racism has been shown to occur even though overt racist policies have been discontinued. Race is the biggest factor in residential segregation, not class. Socioeconomic factors generally do not keep from desegregating communities. Non-discriminatory policies have been created in order to help desegregate neighborhoods, and help everyone purchase homes. However, most of the policies created to help African Americans and other minorities have done little to help, and in some cases even hurt them more; and 5) glass ceilings- The glass ceiling refers to the barriers that often confront Ethnic Americans and women in trying to reach the upper echelons of corporate America, because: â€Å"African Americans have advanced in formal schooling to a remarkable degree, although in most areas residential patterns have left many public schools predominantly Black or White. Higher education also reflects the legacy of a nation that has operated two schooling systems: one for Blacks and another for Whites. Gains in earning power have barely kept pace with inflation, and the gap between Whites and Blacks has remained largely unchanged. African American families are susceptible to the problems associated with a low-income group that also faces discrimination and prejudice. Housing in many areas remains segregated, despite growing numbers of Blacks in suburban areas. African Americans are more likely to be victims of crimes and to be arrested for violent crimes. The subordination of Blacks is also apparent in health care delivery. African Americans have made substantial gains in elective office but still are underrepresented compared with their numbers in the general population† (Schaefer, 2006). African Americans are said to be the primary cause of 1) reverse discrimination- discrimination against members of a dominant or majority group, or in favor of members of a minority or historically disadvantaged group. Groups may be defined in terms of race, gender, ethnicity, or other factors. This discrimination may seek to redress social inequalities where minority groups have been denied access to the same privileges of the majority group, because we want equality! I culturally identify more with African Americans because I was born an African American; I have lived as an African American; and being a United States citizen, worked in America as an African American. My expertise in the subject manner of being African American speaks for itself. In conclusion, the history of African Americans is, to a significant degree, the history of the United States. Black people accompanied the first explorers and a black man was among the first to die in the American Revolution. The United States, with more than 38 million Blacks, has one of the largest Black populations in the world. Despite the large number, Blacks in this country have had almost no role in major national and political decisions and have been allowed only a peripheral role in many crucial decisions that influence our own destiny.

Law Essays Legal ownership vested in trustees must be balanced by identifiable equitable ownership

Law Essays Legal ownership vested in trustees must be balanced by identifiable equitable ownership Legal ownership vested in trustees must be balanced by identifiable equitable ownership. Critically discuss this statement and the difficulties inherent in it in relation to the interests of beneficiaries under discretionary trusts. What is the practical importance of determining where the beneficial interest lies in discretionary trusts? The trust is a creature of equity. It has been described as â€Å"the paradigm case of equity’s interference with common law rights in pursuit of justice.† The trust imposes obligations on the legal owner of particular property to hold that property for the benefit of others. Thus the opening quotation can be said to identify one of the basic tenets of trust law in England and Wales. The trust has developed over the centuries in England to incorporate various types. One such type is the so-called discretionary trust. However, arguably disparity exists between the need to establish identifiable, beneficial or equitable ownership, and a discretionary trust which, by its nature, evades such identification. A contrast is seen between the discretionary trust and the fixed trust; although both are types of express trust. Under a fixed trust, the beneficial interests are just that: fixed. Thus the share of the trust property to which the beneficiary is to receive is ‘fixed’ into the trust instrument. However with a discretionary trust, the trustee, in whom legal ownership vests, has a dispositive discretion. Thus under a fixed trust, the trustee must dispose of the trust property in accordance with the terms of the trust; whereas under a discretionary trust he may have discretion as to the precise value of the beneficiaries’ entitlement, or even if they are to receive anything at all. An example of such a dispositive discretion is where a trust is established for a group of beneficiaries â€Å"in such portions as the trustee shall in their absolute discretion see fit†. It is a fixed trusts’ rigidity which seemingly underpins the subsequent reasoning behind the discretionary trust. A fixed trust may become outmoded or outdated due to changing circumstances; whereas a trustee under a discretionary trust can respond appropriately to these changing circumstances by applying his discretion accordingly to the situation. A beneficiary may, for example in the light of his allotted share, decide to forego education or employment and live off the trust property; the so-called â€Å"trustafarian†. Under a discretionary trust the trustee would have the power to temporarily sever that beneficiary from the trust property as an incentive to become more self reliant. To take a further example from the common law, the seminal case of McPhail v Doulton (1971) saw Mr Baden establish a trust for the benefit of the staff of his company, their relatives and dependents. He granted â€Å"absolute discretion† to the trustees to distribute the trust fun d as they saw fit. By 1971, the trust fund had increased significantly, as had the size of the class of potential beneficiaries (the employees alone numbered 1300 in 1941). The nature of the trust was flexible enough to allow the trustees to select which members of the intended class should benefit. An interesting aspect of the discretionary trust, and a pertinent one to the opening quotation, is that no individual who is part of the class of possible beneficiaries, has any equitable title to or interest in the trust property until such time as the trustee exercises his discretion in that individual’s favour. It is also important to note that despite the discretion granted to the trustee, this does not equate to him having ‘free rein’ to do whatever he wishes with the trust property.He will still be limited by the terms of the trust, and remains under a fiduciary obligation to carry out these terms. Again, McPhail v Doulton is significant here, as the House of Lords in that case held that the trustees, despite their â€Å"absolute discretion† to select the beneficiaries, were not at liberty to refuse to carry out the trust. However this does not arguably make it any easier to reconcile the discretionary trust with the opening quotation; rather it highl ights the limits of the trustee’s dispositive discretion. To compare the discretionary trust to the fixed trust and the power of appointment is instructive:no proprietary interest in the fund exists with the objects of a power, unless an appointment is made in their favour. Under a fixed trust, the beneficiaries have an identifiable equitable title to the property: the subject of the trust. However with a discretionary trustit has been suggested that beneficiaries have a â€Å"quasi-proprietary† right;that is that the class of beneficiaries as a whole can be seen to have a collective proprietary entitlement to the fund, although individual members of the class cannot claim individual proprietary entitlement. This was highlighted in Gartside v IRC(1968) when Lord Reid stated that â€Å"†¦you cannot tell what any one of the beneficiaries will receive until the trustees have exercised their discretion.† An important principle in trust law generally is that identified in the case of Saunders v Vautier (1841). Briefly, this principle states that a beneficiary who has an absolute interest under a trust, and who is sui juris (that is, of full age and sound mind) is entitled, at any time, to call on the trustee to transfer the legal title to the trust property in which the beneficiary holds that interest to him. The operation of this principle under a fixed trust is quite straightforward, as the beneficiary’s equitable entitlement will be easily ascertainable. How does it apply to discretionary trusts where the interest is not so easily identifiable? This issue was considered by Romer J in the case of Re Smith (1928). With reference to the earlier case of Re Nelson(1918), Romer J stated that under a discretionary trust where there are two ‘objects’ (the term applied to possible beneficiaries under a discretionary trust), â€Å"..You treat all the people put together just as though they formed one person, for whose benefit the trustees were directed to apply the whole fund.† So essentially, Romer J meant thatthe beneficiaries may, acting together as one, require the trustees to transfer the trust property to them as co-owners. However, perhaps the Saunders v Vautier principle is not entirely applicable to discretionary trusts; namely because the beneficiaries are not treated as having a vested interest in the trust property. Only after the beneficiaries, acting as one, have demanded the transfer of the trust property using the Vautier principle, do they acquire their indefeasible interests in the trust property. This was established in Vestey v IRC (No 2) (1979), but had already been considered by Lord Reid in Gartside v IRC (1968). Here Lord Reid stated that the individual interests of the objects of a discretionary trust are actually in competition with each other until such times as the each object has his own individual right to retain whatever income is appointed to him. To return to the rights of objects of discretionary trusts, how can they enforce a possible interest if that interest is not ascertainable because the trustee has not exercised his discretion? It is well established that objects of discretionary trusts have locus standi to sue trustees in order to enforce the trust. It is, however, difficult to control trustees in exercising their discretions. Trustees are under a duty to survey the range of objects, or the members of the class of potential recipients. Lord Wilberforce considered this matter in McPhail v Doulton, stating that â€Å"†¦Any trustee†¦would surely make it his duty to know what is the permissible area of selection and then consider responsibly, in individual cases, whether a contemplated beneficiary was within the power, and whether, in relation to other possible claimants, a particular grant was appropriate†. Thus the rights and interests of objects of a discretionary trust have caused considerable academ ic debate. Commentators such as Harris have suggested that under a discretionary trust, the trustees â€Å"appear† to be the legal owners, subject to the equitable rights of enforcement of the beneficiaries (as the objects will then become). If necessary, the courts will construe the terms of the trust to determine the boundaries of the trustee’s discretion. In Gisborne v Gisborne, the trustee had been granted an â€Å"uncontrollable authority† by the trust instrument. When the beneficiary received less of the trust property than she had hoped for, the court did not intervene because the trustee had acted within his authority as granted by the trust instrument. In addition, the discretion shown by the trustee must be exercised in good faith, and in the best interests of the objects or beneficiaries. Thus while this does not aid in establishing the beneficial interest, it does provide a crucial limit on a trustee’s discretion. An interesting development in recent years in the area of the validity of a trustee’s discretion is the application of the Wednesbury principle, which was established in the case of Associated Provincial Picture House Limited v Wednesbury Corporation (1948). This was applied in Edge v Pensions Ombudsman (1998), in which it was established that a court should not interfere unless the trustee took into account â€Å"improper, irrelevant or irrational considerations†. Again, although this provides a useful limit to the unfettered discretion of a trustee, it does not necessarily assist in identifying the beneficial interest to counterbalance the legal interest vested in the trustee. A discussion of the beneficial interest under a discretionary trust must consider the important distinction between a trust and a power. As Martin simply puts it, â€Å"trusts are imperative; powers are discretionary.† That is to say the trustees are obliged to carry out their duties under the trust, whereas donees under a power may or may not exercise the power as they see fit. This highlights the essential problem with the opening quotation’s applicability to discretionary trusts, even though the beneficiaries as a whole, or as one, own the interest to equitable title in the trust property, and can even compel the trustees to transfer the legal title to them under the principle in Saunders v Vautiers (1841). This approach was subsequently adopted by Romer J in the Court of Appeal in Re Smith (1928), in which he said that the principle should be to â€Å"treat all the people put together just as though they formed one person, for whose benefit the trustees were direct ed to apply the whole of a particular fund.† The beneficiaries cannot demand payment under a discretionary trust as they would be able to under a fixed trust, because there is no identifiable value to which the beneficiary is entitled until the trustee exercises his discretion. The beneficiaries can, however, compel the trustee to consider what he will do, although they cannot compel him to distribute. This was established in McPhail v Doulton, and also demonstrates where the distinction between a discretionary trust and a power exists: under the latter there is no such duty on the donee to make an appointment. McPhail v Doulton was also significant because of Lord Wilberforce’s criticisms of the rule set out in IRC v Broadway Cottages Trust (1955) in relation to the validity of discretionary trusts. That rule, he stated, ought to be discarded, and the new test ought to be â€Å"that the trust is valid if it can be said with certainty that any given individual is or is not a member of the class† (at 456). The test in IRC v Broadway Cottages Trust was known as the â€Å"complete list† test, and suggested that a discretionary trust would fail for lack of certainty of objects if a â€Å"complete list† of the potential beneficiaries could not be drawn up. Lord Wilberforce’s criticisms focused on the fact that this was only really appropriate where the discretionary trust was a â€Å"family-style† trust under which the class of potential beneficiaries was small, and was inappropriate given the changing social functions of the discretionary trust. In McPh ail v Doulton, however, as Lord Wilberforce identified, this test was simply unworkable, since that case would have demanded a complete list be drawn up of all employees, ex-employees, relatives and dependents. This highlights the administrative difficulties of the original test. As amended by Lord Wilberforce, however, the test becomes more manageable. Harris has described McPhail v Doulton as a watershed in the law in this area. This was largely because of its effect on the existing law as set down in IRC v Broadway Cottages Trust, which stated that to be valid, a discretionary trust had to specify an ascertainable class of cestuis que trust. As Harris argues, this was a welcome development as many judgments, applying the previously existing law, had expressed regret as to the position of the law on policy grounds. An example of this is in the Broadway Cottages case itself, in which Jenkins LJ admitted that the rule was contrary to common sense. What other factors contribute to the practical importance of establishing where the beneficial ownership lies in discretionary trusts? Under the complete list test, the beneficial ownership would necessarily be shared equally by the entire class of beneficiaries in the event that the trustee defaulted in his duty. Lord Wilberforce also addressed this issue in McPhail v Doulton. â€Å"Equal division is surely the last thing the settlor ever intended: equal division among all probably would produce a result beneficial to none†¦Ã¢â‚¬  (at 451). As Gardner points out, this recognised the evolution of the social function of the discretionary trust to enable property owners to â€Å"confer benefits on deserving cases amongst large constituencies – in the same sort of way as charitable trusts.† Where the beneficial ownership lies in discretionary trusts is also important in the context of â€Å"administrative unworkability†, another concept to arise out of McPhai l v Doulton. This applies to situations where, again in the words of Lord Wilberforce, â€Å"the meaning of the words used is clear but the definition of the beneficiaries is so wide as to not form â€Å"anything like a class† so that the trust is administratively unworkable†¦Ã¢â‚¬  (at 457). Lord Reid’s comment in Gartside v IRC noted above perhaps gives the best illustration of the position of discretionary beneficiaries in relation to identifiable beneficial interest in the trust property. He stated that â€Å"two or more persons, cannot have a single right unless they hold it jointly or in common. But clearly the objects of a discretionary trust do not have that: they have individual rights, they are in competition with each other and what the trustees give to one is his alone.† The same principle was applied in Re Weir’s Settlement (1969) and Sainsbury v IRC (1970). The difficulties of applying the principle outlined in the opening quotation to discretionary trusts have been considered. Fundamentally it is problematic because the whole purpose of a discretionary trust is to allow the trustee to use his discretion to assign a value of the trust property to a particular beneficiary. Although the class of potential beneficiaries as a whole own the beneficial interest, arguably there is no way of identifying the individual shares until the trustee has exercised his discretion. Even this assertion is contentious, however, as Pettitt, for example, has argued that the beneficial interest under a discretionary trust remains â€Å"in suspense† until the trustees exercise their discretion. The more significant right of the members of the class of beneficiaries is the right to be considered as a potential recipient from the fund by the trustees. This was highlighted by Lord Wilberforce in IRC v Gartside (at 606). Furthermore, the members have the ri ght to have the trustees use their discretion â€Å"bona fides†, â€Å"fairly†, â€Å"reasonably† and â€Å"properly†. This falls some way short of the rights of a beneficiary under a fixed trust, and again, highlights the fundamental problem with the application of the opening statement to the operation of discretionary trusts. BIBLIOGRAPHY Cases Associated Provincial Picture House Limitd v Wednesbury Corporation [1948] 1 KB 223 Burrough v Philcox (1840) 5 My CR 72 Edge v Pensions Ombudsman (1998) Gartside v IRC [1968] AC 553 Gisborne v Gisborne (1877) 2 App Cas 300 IRC v Broadway Cottages Trust [1955] Ch 20 McPhail v Doulton [1971] AC 424 Re Gulbenkian’s Settlement [1970] Ch 408 Re Nelson, ex parter Dare and Dolphin [1918] 1 KB 459 Re Smith, Public Trustee v Aspinall [1928] Ch 915 Re Trafford’s Settlement [1985] Ch 32 Re Weir’s Settlement [1969] 1 Ch 657 Sainsbury v IRC [1970] Ch 712 Saunders v Vautier (1841) 4 Beav 114 Vestey v IRC (No 2) [1979] Ch 198 Secondary sources Gardner, S (2003) An Introduction to the Law of Trusts, 3rd Edition (Oxford: Clarenden) Harris, J. (1971) ‘Trust, Power or Duty’, 87 Law Quarterly Review 31 Harris, J. (1970) ‘Discretionary Trusts, an End and a Beginning’, Modern Law Review, 33, 6 Hudsdon, A. (2007) Equity and Trusts, 5th Edition (London: Routledge) Martin, J.E. (2001) Hanbury and Martin – Modern Equity, 16th Edition (London: Sweet Maxwell) Pearce, R. and Stevens, J. (2006) The Law of Trusts and Equitable Obligations, 4th Edition (Oxford: OUP) Penner, J.E. (2004) The Law of Trusts, 4th Edition (London: LexisNexis) Pettit, P.H. (2001) Equity and the Law of Trusts, 9th Edition (Oxford: OUP) Watt, G. (2007) Todd and Watts Cases and Materials on Equity and Trusts, 6th Edition (Oxford: OUP)

Senior Citizens Essay -- essays research papers

Activity: Chapter 9 After spending an afternoon interviewing my elderly neighbours I gained insight into how they perceive the aging process and its impact on the quality if their lives. First, and foremost they viewed aging in a very positive and healthy manner. The believed that a positive attitude assists in accepting physical and psychosocial changes. They enjoyed the fact that they were both physically fit and cognitively alert. They both felt confident that with the advances made in health care that the quality of their lives would continue to empowering. They enjoyed the benefits of being Senior Citizens, discounted travel, free education, and other incentives marketed towards the aged. The expressed a sense of well-being with respect to the numerous housing options geared towards the graying population, such as Retirement Villages, and assisted living. However, the subject of Long Term Care or Nursing Home placement was something that they both regarded with very negative emotions. There was als o a sense of sadness and longing for more contact with their offspring and grandchildren. In countries like China where grandparents are an integral part of the family, the United States has seen a major shift away from the nuclear family. It is my personal belief that America is a nation that suffers from ageism. It is the fear of growing old and the stereotypes that aging brings that causes ageism. Daily we are faced with advertisements that focus on youth, on looking, fe...

Epidemiology Of Varsity Sports :: essays research papers fc

Epidemiology of Varsity Sports   Ã‚  Ã‚  Ã‚  Ã‚  Varsity sports is in many schools as important as academics, especially in the United States. These schools rely a great deal on the success of their teams for financial stability and enrollment interest. The athletes as well take their sport very seriously, if only for the sake of their pride.   Ã‚  Ã‚  Ã‚  Ã‚  It therefore follows that each team strives to be the very best, and only 100% effort is enough. Unfortunately, when competition climaxes, more often than not injuries result. This study is a synopsis of the data collected in a number of past articles concerned with injuries incurred by collegiate athletes in many different varsity sports. For the purpose of this study, an injury has been defined as any abnormal condition that has caused an athlete to be removed from practice or competition for one or more days, because performance has been impaired (Hanes and Murray, 1982). The following statistics will deal with injuries of collegiate sports incurred by athletes involved in Men's and Women's Basketball, Baseball, Gymnastics and Track and Field, Men's Soccer, and Wrestling, and Women's Field Hockey.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  BASKETBALL The study of the nature and extent of athletic injuries Occuring in Women's Basketball by Hanes and Murray in 1982 found an injury rate of 41.7 per 100 players. Of these injuries 56.9% were ankle sprains, 24.1% were muscle strains. 76.2% of the sprains and strains occurred to the lower extremities. Injured fingers ( which were the only upper extremity injuries) accounted for 14.3% of the injuries and 4.8% of the injuries were reported as facial.   Ã‚  Ã‚  Ã‚  Ã‚  All information for this study was collected through the use of injury forms completed by the coaches, and information forms by each player, injured or not. In a separate study for the American Journal of Sports Medicine by Clarke and Buckley in 1980 on injuries incurred in collegiate Women's Basketball, there was an injury rate of 20.3 per 100 players. There was a reported incidence of 53% sprains, and 4% strains. 40% of all injuries sustained were to the lower extremities. In the same study Clarke and Buckley found similar results in Men's Varsity Basketball to that of the Women's. The men reported 20.7 per 100 players suffering injuries, 54% of those being sprains, 6% being strains with 37% of the injuries Occuring to the lower extremity.   Ã‚  Ã‚  Ã‚  Ã‚  All the data collected by Clarke and Buckley was received from the National Athletic Injury/ Illness Recording System (NAIRS).   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  BASEBALL Clark and Buckley have also examined Men's and Women's Baseball in their study The reported injury rate for this particular sport was 9.2% (men's) and 8.7% (women's). Sprains occurred 37% and 40% respectively, strains accounted

My Bisexuality :: Personal Narrative Writing

My Bisexuality Dreams are dangerous and wild things, but once captured and tamed, powerful insights to who you really are. I had the classic American dream: growing up, finding Prince Charming, getting married and living in a nice house with a white picket fence, two kids, and a dog. As I got older that dream of mine faded away until, one day, it no longer existed. The funny thing is, I can pinpoint that day exactly and how it changed my life. I was a sophomore in high school and, after overcoming the stresses of my freshman year and having made a name for myself, I was quite content with who I was. I wasn't the popular cheerleader Barbie that everyone adores, but that was okay. I was me, and I was finally beginning to accept that. Years before, elementary through junior high, I was the kind of kid that was constantly insulted and teased. High school had been a new start for me, and I was proud of it. I seemed to ooze confidence myself, and however it happened, it drew others to me that shared my same interests. In other words, I had real friends. It was the most amazing feeling in the world, to have friends, to belong! I was me, really me, and I completely belonged. Then, it happened. I was at band practice, as usual, watching the marching drill from the sidelines. I can't remember what exactly caught my eye, but the next thing I knew I was totally entranced by the brass section. Maybe it was one of fate's silvery threads; whatever it was, I was under its spell. Did I just see what I think I saw? Yes, yes I did! It was the weirdest thing; there was a green trumpet. Not gold, not silver, but green! "Wow!" I thought. "That's just awesome. I wonder what kind of person actually plays a green trumpet." And there you have it. The day that changed my life all started with naà ¯ve curiosity. What can I say? It was so hot outside that my skin was melting into puddles on the pavement, I was absolutely bored out of my mind, and a green trumpet (and the owner of such) offered a pleasant change of pace in the monotonous tone of my day. I know, it sounds crazy, but from the first moment I saw the midday sun glint off that emerald instrument, fate's plan had already been set in motion.

Paper Critique: “Airavat: Security and Privacy for Mapreduce” Essay

1. (10%) State the problem the paper is trying to solve. This paper is trying to demonstrate how Airavat, a MapReduce-based system for distributed computations provides end-to-end confidentiality, integrity, and privacy guarantees using a combination of mandatory access control and differential privacy which provides security and privacy guarantees against data leakage. 2. (20%) State the main contribution of the paper:   solving a new problem, proposing a new algorithm, or presenting a new evaluation (analysis). If a new problem, why was the problem important? Is the problem still important today? Will the problem be important tomorrow? If a new algorithm or new evaluation (analysis), what are the improvements over previous algorithms or evaluations? How do they come up with the new algorithm or evaluation? The main contribution of the paper is that Airavat builds on mandatory access control (MAC) and differential privacy to ensure untrusted MapReduce computations on sensitive data do not leak private information and provide confidentiality, integrity, and privacy guarantees. The goal is to prevent malicious computation providers from violating privacy policies a data provider imposes on the data to prevent leaking information about individual items in the data. The system is implemented as a modification to MapReduce and the Java virtual machine, and runs on top of SELinux 3. (15%) Summarize the (at most) 3 key main ideas (each in 1 sentence.) (1) First work to add MAC and differential privacy to mapreduce. (2) Proposes a new framework for privacy preserving mapreduce computations. (3) Confines untrusted code. 4. (30%) Critique the main contribution a. Rate the significance of the paper on a scale of 5 (breakthrough), 4 (significant contribution), 3 (modest contribution), 2 (incremental contribution), 1 (no contribution or negative contribution). Explain your rating in a sentence or two. This system provides security and privacy guarantees for distributed computations on sensitive data at the ends. However, the data still can be leaked in the cloud. Because multiple machines are involved in the computation and malicious worker can sent the intermediate data to the outside system, which threatens the privacy of the input data. Even not to this extent, temporary data is stored in the workers and those data can be fetched even after computation is done. b. Rate how convincing the methodology is: how do the authors justify the solution approach or evaluation? Do the authors use arguments, analyses, experiments, simulations, or a combination of them? Do the claims and conclusions follow from the arguments, analyses or experiments? Are the assumptions realistic (at the time of the research)? Are the assumptions still valid today? Are the experiments well designed? Are there different experiments that would be more convincing? Are there other alternatives the authors should have considered? (And, of course, is the paper free of methodological errors.) As the author’s stated on page 3 â€Å"We aim to prevent malicious computation providers from violating the privacy policy of the data provider(s) by leaking information about individual data items.† They use differential privacy mechanism to ensure this. One interesting solution to data leakage is that they have the mapper specify a range of its keys. It seems like that the larger your data set is, the more privacy you have because a user affects less of the output, if removed. They showed results that were really close to 100% with the added noise, it seems this is viable solution to protect the privacy of your data input c. What is the most important limitation of the approach? As the authors mention, one computation provider could exhaust this budget on a dataset for all other computation providers and use more than its fair share. While there is some estimation of effective parameters, there are a large number of parameters that must be set for Airavat to work properly. This increases the probability of misconfigurations or configurations that might severely limit the computations that can be performed on the data. 5. (15%) What lessons should researchers and builders take away from this work. What (if any) questions does this work leave open? The current implementation of Airavat supports both trusted and untrusted Mappers, but Reducers must be trusted and they also modified the JVM to make mappers independent (using invocation numbers to identify current and previous mappers). They also modified the reducer to provide differential privacy. From the data provider’s perspective they must provide several privacy parameters like- privacy group and privacy budget. 6. (10%) Propose your improvement on the same problem. I have no suggested improvements.

Organizational Objectives and Total Compensation in Different Markets Essay

Organizational Objectives and Total Compensation in Different Markets Total compensation is an important piece of the human resource puzzle. It is the thread that can tie valuable employees to the company and its overall success. The laws and regulations are significant in knowing and understanding in an attempt to apply that knowledge to the overall design of the total compensation package a company offers. Working as a federally contracted employer for more than 200 employees, certain laws and regulations will affect the total compensation package within the organization. One in particular is the Affordable Healthcare Act. Two biotech organizations and their total compensation package will be discussed. The Affordable Health Care Act The Affordable Health Care Act was designed to help all people obtain and maintain their healthcare coverage even in the event of loss of employment. The creation of the Afforadble Health Care Act allows insurance companies â€Å"from discriminating against anyone with a pre-existing condition, dropping your coverage if you get sick, billing you into bankruptcy because of an illness or injury, and limiting your annual or lifetime benefits† (www.whitehouse.gov, 2013). The Affordable Health Care Act was not received well from some of the population. It seemed to be not quite so affordable and quite difficult to obtain. After a few of these glitches have been repaired, it is becoming more acceptable to everyone it is intended for. The above was just one law that is now to be considered when creating the total compensation package. Most of the benefits offered will be based on the size and location of an organization. This organization’s total compensation package will include an array of benefits that each employee will be offered once they have been hired. These items include: Medical plan (dental, vision) LTD, STD plans Flexible spending accounts 401(k) plans Tuition Reimbursement for continuing education Employee Assistance Programs Onsite gym Comparisons to these benefits have been made with other biotech organizations, namely United Therapeutics and Amicus Therapeutics. United Therapeutics The first organization for comparison is United Therapeutics Corporation. This company focuses on diversity within its operations and its quest of medicinal discoveries. â€Å"United Therapeutics Corporation is a biotechnology company focused on the development and commercialization of unique products to address the unmet medical needs of patients with chronic and life-threatening conditions† (www.unitedtherapeutics.com, n.d.). Some of the benefits United Therapeutics offers is: Medical Plan (medical, prescription, dental, vision) 401k plan Onsite daycare center STD/LTD plans Spouse/Domestic partner coverage EAP Stock Purchase Plan Employee Referral Bonus Amicus Therapeutics Amicus Therapeutics is also a biotechnology organization that employees over 200 employees. Their main focus is to engineer and develop treatments for rare and orphan diseases. Their total compensation package includes: Medical, dental, vision Flexible spending accounts 401(k) plans Education assistance Incentive awards Employee programs The packages offered by these companies are very similar. The differences would be that United offers onsite daycare, stock purchase options and employee referral bonuses. Many of the basic benefits such as medical, flex spending and 401k usually is the most important benefit for most employees. Offering other fringe benefits will just help to retain the current pool of employees and any future employees that join the organization. Conclusion An attractive compensation package is important to appeal to prospective employees and to retain current employees. The total compensation package that is being offered has been compared to two other biotech organizations and is fairly similar and acceptable in this particular industry. References http://www.amicusrx.com. (n.d.). Retrieved from http://www.amicusrx.com/careers.aspx http://www.unither.com. (n.d.). Retrieved from http://www.unither.com/careers-benefits.html http://www.whitehouse.gov. (2013). Retrieved from http://www.whitehouse.gov/sites/default/files/uploads/careact.pdf

How does Faustus use the magical gifts that he receives? Essay

Faustus is an extremely ambitious and clever man. This is seen to the extent that he sells his soul to fulfil his ambitions. He uses magic in order to strengthen his power and knowledge and thus this makes him dangerous. He is hubristic and aims to posses knowledge that no other mortal should have. In doing so he becomes synonymous to God. Faustus states â€Å"O what a world of profit and delight/Of power, of honour, of omnipotence/Is promis’d to the studious artisan! † This is what he intends to do with the magical gifts he receives but it soon becomes clear that ultimately everything Faustus does is for his own selfish needs. By comparing himself to a ‘studious artisan’ he hopes to gain the recognition of a scholarly work however, he fails to understand that scholars study for personal enlightenment and not material gain. Therefore ultimately Faustus achieves nothing with his magical gifts throughout the whole play. He gains no wealth, no recognition and no delight from his magic. Instead he condemns himself to death and illustrates that no man can ever be God as all men are fallible. Faustus’s attempts to use his magical gifts are futile and thus he gains nothing and is forever in debt to Mephostophilis. The pursuit of knowledge is directly linked with obtaining power. Faustus intends to acquire a greater intellect so that he can control everything. This is demonstrated by Faustus in Act one Scene one; â€Å"All things that move between the quiet poles/Shall be at my command. † Faustus exemplifies his desire to be the master of all. His reference to the quiet poles means that Faustus wants to rule the entire world, from North to South. The audience are reminded that Faustus is just a man; â€Å"Yet art thou still but Faustus, and a man,† however, he forgets his place in society. Faustus wants to use his magical gifts in order â€Å"to make men to live eternally/Or being dead raise them to life again. † The magical gifts allow Faustus to take on the role of God and this hubristic nature and desire for power is his downfall. Significantly, everything Faustus says is only what he intends to do with the magical gifts. He never does use the magical gifts to commit such acts and rather uses them for trivial acts such as comedy. This is illustrated in Act four Scene six when the Horse-Courser recounts his encounter with Faustus Dick and Robin. It is clear that Faustus has done nothing with the power that his magical gifts provide him with. Faustus also wants to use his magical gifts for his own pleasure and selfish needs. He aims to accomplish this by sending spirits to â€Å"search all corners of the new-found world/For pleasant fruits and princely delicates. † This pleasure could result in pride for Faustus which is what he claims that he wants at the beginning of the play. More importantly he considers himself worthy of these ‘princely delicates’ and thus forgets his place in society. The pleasure of these new found objects shows the material gain from his magic rather than personal enlightenment. Thus this demonstrates that Faustus uses his magical gifts not as a scholar but as a sorcerer for his own pleasure and happiness. In addition, Faustus wishes to be pleasured sexually exploring the woman for new treasures. This is evident in Faustus’s conversation with Valdes in Act one Scene one. However, once again Faustus wishes are not fulfilled and his dreams are only lived in words. It is once again apparent that Faustus does not use his magical gifts at all. The magical gifts allow Faustus direct power in order to conquer the world; â€Å"And reign sole king of all our provinces. † He is obsessed with the idea of reigning supreme and become omnipotent just like God. Faustus has no intention to use his magical gifts for good omitting to mention any wish of helping the poor and poverty stricken people in Germany. His only aim is to become a ‘mighty God. ‘ This ultimate power means that there is a clear distinction between Faustus and the rest of the characters in the play; a divide between mortal and god. Thus Faustus’s power enables him to obtain considerable fame for his astonishing magic. He wishes to â€Å"be eterniz’d for some wondrous cure† demonstrating his desire to be remembered forever. His magical gifts do not allow Faustus to become immortal and it is only in literature that he becomes immortalised. One final aspect that Faustus wishes to achieve with the magical gifts is wealth. He could be a physician and â€Å"heap up gold,† or â€Å"ransack the ocean for orient pearl. † Wealth is another way in which Faustus could gain power. Faustus’s obsession with wealth also illustrates his materialistic attitude. Knowledge in Faustus’s eyes is only another form of wealth like money. He takes no pleasure in making himself a better person. Once again by the end of the play Faustus has not achieved wealth and this is another example of how he has in fact not used his magical gifts. Throughout the play it is evident that Faustus wishes to use the magical gifts to gain power, knowledge, wealth and immortality. He aims to be a creature that is omnipresent, omniscient and omnipotent and thus his desire is to be god. He becomes obsessed with using his magical gifts to achieve this and continually speaks about all his ideas. However, his dreams never become a reality as he never attempts to actually pursue his desires and use the magical gifts. Instead Faustus uses his magical gifts merely as a comedic tool therefore demonstrating the weakness of his character.

A Votre Sante Teaching Note Essay

Additionally, the case questions require both quantitative and qualitative analyses of the business issues faced by AVS. AVS has been used in a graduate-level managerial accounting class for MBAs, and would be most appropriate for an advanced undergraduate or a graduate-level accounting or MBA course. The detail in the case is rich enough to support a variety of analyses. Alternative uses could be to have the student construct a cost of goods manufactured statement or a traditional financial statement, both of which reinforce the differences between product and period costs. Additionally, alternative decision analysis questions could be developed using the variable and fixed cost structures described in the case. Case question number two is only one example of a potential decision analysis question. The contribution margin income statement (Teaching Note Exhibit 1) is fairly straightforward, with the following concepts or calculations causing the most difficulty: The inclusion of liquor taxes and sales commissions in variable costs: These are both period expenses, but are clearly based upon the number of bottles sold, and therefore are included in the variable costs. Where to include the wine master expense: Since the wine master is paid according to number of blends, not number of bottles, this expense is listed as a fixed cost. Arguably, it could be listed as a variable cost, given that the cost will be based on the number of wines produced. As part of the discussion we will examine the rationale behind listing wine master as a fixed or a variable expense. Barrel expense: The case states that the barrels produce the equivalent of 40 cases of wine. A case of wine is post-fermentation/bottling and therefore after the 10% loss has occurred. The barrels contain the wine at the start of the process. Therefore, there have to be enough barrels to hold all the wine at the beginning of the process, not at the end. This factor results in 63 (62.5) barrels being required for the harvest2. Teaching Note Exhibit 1: Contribution Margin Income Statement Part b asks, â€Å"What is the maximum amount that AVS would pay to buy an additional pound of Chardonnay grapes?† There are three parts to calculating this answer: the benefit from the additional Chardonnay wine to be sold, the relevant costs related to producing this wine and the opportunity cost of not producing as much Blanc de Blanc wine. Teaching Note: Exhibit 2 displays the calculations relevant to this decision. Chardonnay regular wine requires a 2 to 1 mixture of Chardonnay and generic white grapes. Therefore, the 18,000 pounds of Chardonnay grapes will be combined with 9,000 pounds of generic white grapes. The 27,000 pounds of grapes will result in an additional 9,000 bottles of new Chardonnay regular wine being produced. However, it will also result in a 3,000-bottle decrease in the amount of Blanc de Blanc wine produced, since some generic grapes will now be used for the Chardonnay-regular wine. Recall that only Chardonnay wine is processed in barrels.

Analyses Of The Nanosonics Matter And Its Usage In The Auditing Field

Auditing standards for an auditor is like a holy book. All the ones involved in the auditing field have to obey the standards, Negligence and breach of any rule of the auditing standards will result in serious violation and strict actions. All the techniques and the policies that are required by an auditor to follow in order to carry an audit of the financial statements are inscribed in the auditing standards (Elder et. al, 2010). When a new auditor is hired then it is his duty to write to the outgoing auditor in order to gain knowledge about the audit he is going to carry on so to eliminate any sources of vulnerability against his professional career and his accolades.   All the audit plans made should be clear, concise and infallible and should be in direct consideration with the points mentioned below. The plan shall include the following steps: The first work in the to-do-list involves interaction with the outgoing auditor which ensures that the company is fit to join and has no discrepancy in the previous financial statements. The second step to follow is that the incoming auditor writes a letter to the company management about his personal terms and conditions. Only upon approval by the management, the auditor is hired. This is a process to set up friendly relations with the company management as per the auditing standard 210. The auditing plan to be taken up is decided by both the auditor and the management with mutual agreement by both the sides (Fazal, 2013). As mentioned earlier, the auditor and the management have to agree upon some terms and conditions and also some plans which makes the deal valid. In the early stage of the auditing, the auditor thoroughly checks that the policies and the processes taken up by the company are suitable, in respect to the auditing standard 220. As the audit of the financial statements are carried on by the auditor, it is the duty of the appointment partner to see that all the policies are well-understood by the auditor and he works within it (Baldwin, 2010). The appointment partner must also see that the policies taken up by the company are positively used and applied by the auditor. The transparency of the financial statements should also be checked by the appointment partner. The compilation of the audit is done in consideration to the auditing standard 30. Paperwork presenting the auditing of the financial statements, troubles that can rise if the auditing papers are lost, and the copyright of the papers are some of the key points that the auditing plan should include from the starting. The auditor need to get familiar and must thorough the policies that the company is following only after which the auditing must be allowed to get on track (Gay & Simnet, 2015). Along with the policies it is also important to understand the mode and types of transaction and the auditing environment of the company. It is important that all information regarding the nonessential, first priority and the supportive laws are made thorough top the auditor (Cappelleto, 2010). The choosing of the auditing process is a much later work. First it is the duty and responsibility that to have clear knowledge of the conditions of the company and if material risk has been detected then i t has been dealt with the laws of governance and only after full satisfaction that the company is not a fraudulent one and there is no case of any misstatements on the part of the company the auditor may start the process of auditing for the company. In relation to the audit plan of Nanosonics, several approaches must be taken into account. The company is primarily an innovator in the prevention of infection and for such purpose, its automated and unique EPR high-level disinfection device allows it set a new care standard in ultrasound practices of probe disinfection (Nanosonics, 2017). The company’s inherent risk is already high in nature owing to its volume of risky activities that can also cause damage to the third parties. Besides, the scale of operations of the company is also higher in nature that can result in possibilities of errors, misstatements, and frauds within the organizational framework. This is the reason why traceability is needed in documenting and monitoring equipment reprocessing. As an auditor, the records maintained by the company cannot be relied upon and therefore, proper vigilance is needed as well. The appointment letter to the auditor includes the wage that the auditor will be provided. The auditing process is accepted with a positive feeling by both the sides which proceeds to audit planning. Skilled work and processes in the field of auditing is appreciated but keeping the basic techniques intact is also very important, and one of the basic functions is to question the employees of the company. Questioning the employees would give the auditor a transparent view of the framework and the working of the company at a large. The second basic priority is to effectively choose the auditing staff to carry on the processes. This includes the allotment of work to skilled professionals, non-skilled and the average-skilled workers. This step should be taken very precisely and with utter correctness (Geoffrey et. al, 2016). A weighed mixture of professionals can prove to be a very positive set to carry on the auditing processes. The following and creation of the to-do-list is very important once the auditing is started. Auditors can start with cash and bank account audit which is guaranteed to involve only minor expenses. As per the over-the-year records, it is seen that the cash and bank transaction have a hike and are increasing on a constant basis. Because of the above case the cash and bank transitions must be carried more attentively along with the bank reconciliations. Skilled processes, extended time is required in the case of cash and bank transactions audit. Financial costs showed a positive decline in the year 2017. This was marked by the issuing of payoffs, receipts and interest incomes. All this can be summoned up to say that Nanosonics is coming up as a huge success in 2017. Increase in dividend distributions along with increase in audit samples has also been seen as in comparison to the previous year. Mass volume with large chunks is involved now which can increase the threats of manipulations. Licenses obtained from various government authorities, permits and quality control boards should be the put up at top priority with systematic checking system (Nanosonics, 2017). Attentive checking of the purchases is recommended so that no imperfect material is bought at an exaggerated price. The account involving the data of assets and stocks should be paid attention in order to eliminate any manipulation that can be done in order to set the profit image high which is practically a discrepancy and false statement (Hoffelder, 2012). The report will now discuss five sectors where there are severe chances of high material misstatements.   The type of audit and its timing is determined by some factors like purchase of property, plant, and equipment. All this is grouped under material account segment. High investments are seen in the company with respect to its pattern of business which involves expansion priorities because of which the property could have been bought. Not a very high difference in seen in investment figures this year as in comparison to the year 2015 in which the investments were also high. This will make the investments a threat stricken sector, where fraud, misstatement, and indiscretion are probable (Kaplan, 2011). Manual analysis of the assets bought or sectors were money is invested is a very significant bustle. Checking must also be done in these cases: These are the key points that are needed to be kept under utter surveillance. The company’s materiality level of investments is as follows: The value of investments that are undertaken during the year 2016 amounts to 9.5 million dollars. Furthermore, the balance of total assets at the end of accounting year amounted to $9925000 Hence, materiality= $ (0.005% of 9925000) = $496.25 Furthermore, impairment of intangibles is another risk factor for Nanosonics. The reason behind this can be attributed to the fact that there was no impairment of the same in both 2017 and 2016. Based on the accounting policies and estimates, intangible assets are examined annually for impairment if changes in situations signify that they may be impaired. However, except for goodwill, only the non-financial assets suffered impairment during the period. The carrying values of liabilities and assets can be influenced by the risk of material adjustment through the accounting estimates on share-based payments, deferred taxes, provisions, and employee benefit liabilities (Lapsley, 2012). Secondly, the transactions that are associated with related parties are also prone to material misstatements because it signifies relationship betwixt two parties that can influence the real value of transaction taking place between them. This can result in affecting the financial situation of the company (Nanosonics, 2017). In relation to Nanosonics, there are various related party transactions that have taken place within its framework. Besides, it can also be witnessed that the directors of the company still owe the huge amount of resources to the related parties that is not a good sign. Therefore, for future audit plans, such transactions with the related parties must count as an area of material risk and hence, additional auditing processes must be implemented to ensure that the financial situation is not negatively affected (Livne, 2015). Therefore, the level of materiality can be calculated as follows: Sale of products to the related parties= $2055438 Purchases of goods from such related parties= $255861 The total value of transactions with the related parties = $2312414 Hence, materiality= $(0.005% of 2312414) = $115.62 In relation to the aforesaid, powerful internal controls are required in such segment because there are higher possibilities of embezzlement of funds owing to the interest of directors in such transactions. Thirdly, it can be observed that there is also a risk of miscalculation of foreign currency risk in the financial statement of the company (Nanosonics, 2017). However, the same can be utilized for self-interest purposes and there is a higher chance of embezzlement of funds in such scenario. Moreover, this is the reason why an audit plan can play a key role in protecting the company from such fund embezzlement. The income of $771000 has increased from $11000 and the same can be attributed to net exchange foreign gains on foreign currency forward options and contracts. Furthermore, the other income of $780000 of the company consists of $771000 of only foreign exchange gains that are a dubious scenario (Nanosonics, 2017). Such risk of foreign currency risk can result in an economic risk for the company. Besides, the net foreign exchange losses of the company in 2017 were $1032000 in comparison to $541000. Such variations in the computation of foreign currencies clearly shed light on the fact there have been miscalculations in the foreign currency currencies (Manoharan, 2011). Thus, the level of materiality can be computed as follows: Income from net foreign exchange gains= $771000 Therefore, materiality= $0.005%*771000= $38.55 Fourthly, it can also be seen that the company exerts too much dependence upon its portfolio of intellectual property. Such portfolio is crucial for saving the existing revenue streams of the company and protecting its business in the development of new products and entry into new markets (Merchant, 2012). Such reliance on intellectual property portfolio may have some costs associated with it and the company has failed to reflect the number of such costs in its annual report. This is a risk of material misstatement in the company’s accounts because it does not offer true financial information about the performance and affairs that may not satisfy the requirements of stakeholders in making relevant decisions (Manoharan, 2015) Fifthly, it is observable from the annual report of the company that its inventories have increased in comparison to the last year. The number of inventories in the year 2017 amounted to $7728000 whereas it reflected $6935000 in the year 2016. The question is that the sale of goods and services of the company have also increased in comparison to the last year, which clearly shows that the level of inventories must have declined and not increased in comparison to the last year. The figure of sales amounted to $67507000 in the year 2017 whereas it depicted $42796000 in the previous year. Hence, such inflated value of inventories clearly shed light on the fact that a material misstatement has occurred and the company may have done it for its economic interests (Nanosonics, 2017). In simple words, the overinflated value of inventories plays a key role in exaggerating the total value of the stored goods and materials. In most of the cases, such overstated inventories are the reasons for u nintentional errors or fraudulent manipulations(Messier et. al, 2005). Thus, the level of materiality can be computed as follows: Income from sale of goods and services= $67507000 Therefore, materiality= $0.005%*77280000= $3864 The aforesaid evaluations are essential for the survival of an organization. Besides, audit processes and their effectiveness ascertain the benefits of overall engagement of audit plan. Therefore, such strategy is necessary because it offers a path for the partners to determine the audit plan for the company (Roach, 2010). Nanosonics is a huge company with the maximum amount of resources spent in research and development for the purpose of preventing infections. Such operation is very crucial in the current working environment because functioning for the benefit of the public is all what the stakeholders need. Besides, audit planning will still be required if the scale of operations is not higher in nature (Nanosonics, 2017). Nevertheless, audit planning prior to engagement is a strategy that can be followed by the auditors to enhance its effectiveness. Moreover, it assists a company coping up with all the challenges that persist in the current working environment. Therefore, these estimates must be ascertained carefully and for such purpose, the base of such estimates must be carefully verified. Nevertheless, since the impairment of goodwill is absent in the company’s financial, its fluctuations cannot be determined properly. Transactions associated with related parties Moreover, higher the engagement of an authority in a transaction, riskier it becomes to find out the same. Therefore, even if maintenance of strong internal controls is implemented, it will become simpler for the company to turn around the situation for the purpose of its self-interest (Matthew, 2015). Hence, additional audit processes must be undertaken together with an enhanced check on the scale of such transactions Risk of miscalculation of foreign currency Such risk is a further dimension of risk that offshore investors must take into account. Even though the risk of foreign exchange specifically caters to the undesirable movements that may result in losses, it can be beneficial for the company to benefit from such situations with the significance for additional value and beyond that of a pre-existing stagnant investment (Matthew, 2015) Therefore, if the value of same was present in the financial statement of the company, it would have assisted in reflecting the materiality level of risk that can allow an auditor to plan corrective actions in contrast to the same. The company has easily attained the position of overinflating its inventory in order to affect its net income by exaggerating the net earnings for the accounting period. This material risk must be identified by the auditor because it can allow the company manipulate its accounts for its own interest and safeguard itself from legal actions (Nanosonics, 2017). Such evaluations require strict and enhanced audit plan that plays a key role in detecting such material misstatements. Moreover, if such risks remain unidentified, the company may attain the position in influencing other segments as well that can avoid stakeholders in making valuable decisions (Matthew, 2015). Auditing standard 300 can be thought of as the godfather of the comprehensive processes mentioned above, which decides the planning of an audit of the financial report. In the early stages of auditing processes that is planning, the auditing partner and its staff accumulate and get familiar with the company and its environment. This helps to detect material misstatements related to the company article. The ending of the planning phase is followed by interaction with the management about the recorded data during the planning term and those charged with governance (Niemi & Sundgren, 2012). If the management is lenient in such cases or the auditing partner finds out that association with the current company is harmful for its professionalism then it can choose to dump the company with a notice to the management. Investigative procedures and proportional loom should be the weapons of the auditor against risks and prior material misstatements. These are the comprehensive procedures prescr ibed by various accounting and auditing which need to be followed by the auditing partner prior and in the duration of conducting any audit. Baldwin, S. (2010) Doing a content audit or inventory. Pearson Press. Cappelleto, G. (2010) Challenges Facing Accounting Education in Australia. AFAANZ, Melbourne Elder, J. R, Beasley S. M. and Arens A. A. (2010) Auditing and Assurance Services. Person Education, New Jersey: USA Fazal, H. (2013) What is Intimidation threat in auditing?.[online]. 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Available from https://cdn2.hubspot.net/hubfs/2616865/Investor%20Centre%20-%20Annual%20Reports%20and%20Presentations/8045NANO_Annual_Report_2017_A4_Singles_Web_FA2.pdf [Accessed 7 April 2018)] Niemi, L. and Sundgren, S. (2012) Are modified audit opinions related to the availability of credit? Evidence from Finnish SMEs. European Accounting Review. [online]. 21(4), pp. 767-796. Available from https://doi.org/10.1080/09638180.2012.671465 [Accessed 5 March 2017] Roach, L. (2010)   Auditor Liability: Liability Limitation Agreements. Pearson.