Wednesday, January 22, 2020

Hand Guns :: essays research papers

I. Introduction It is estimated that in 1994, 39,720 individuals died from firearm related injuries in the United States . This figure is very alarming, especially when one considers this number not as a statistic, but 39,720 human beings. The issue that will be addressed is one that brings with it great controversy. Does our right to own guns infringe upon the rights of others to live? Would it be a greater injustice to ban the right to own guns thus saving lives? Would this action decrease pain and increase pleasure for the majority? I ask that an open mind be kept throughout this presentation, for guns impact two basic rights provided by the Constitution. The first can be found in these words at the end of the introduction: ".in order to promote the general welfare and secure the blessings of liberty to ourselves and our posterity" . The next can be found in the Second Amendment: ".the right of the people to keep and bear arms shall not be infringed" . These two rights clearly belong to all citizens, but now one must question: What about the 39,720 individuals who were killed by guns in 1994. Were their rights upheld, or has a great injustice been committed? Whenever there is an issue which generates great controversy, there are always at least two sides or views which must be considered. There are many degrees of either freedom or control which individuals believe, but they fall into either pro gun control or against gun control. Those who are against restrictions on gun control are represented by the NRA (National Rifle Association). The NRA states the Second Amendment as ".the ultimate civil liberty- the right to defend one's own life- without which there are no rights". The NRA strongly defends any and all gun rights, for they see any gun restriction as the beginning of civilian disarmament. Those who are for gun control and regulations also have varying degrees of beliefs, but they all believe that more regulations are in order. Some want the abolition of virtually all guns, while others simply want tougher regulations on applicants desiring a gun. This side also has many organizations which work to represent their beliefs, one of which is HCI (Handgun Control Incorporated). The right to own guns is defended by many for some of the following reasons. The right to own a firearm provides the public with power.

Tuesday, January 14, 2020

Comparison and contrast of the general facilities and operations at DFW and Dubai Cargo Village

Dallas has a facility with unique features like the automated people mover, under this system the supplier personnel maintain the system while the owner operator the system. Both the supplier and the owner shares the facilities, this system was designed and enforced by the APM program.While in Dubai Cargo they don’t have the automated people movers systems. In terms of their size Dubai center is the bigger as compared to DFW. Both centers are similar in terms of meeting the regulation and standard set out by the aviation authority. (Uher 2005)The `secret sauce` of the UPS Worldport operationThe hidden secret sauce of the worldport is the flex. This is because flex manages the configuration of the building. All the applications which rely on each other know the destination of the package. Flex executes the configuration two times within one particular day.One his done during the night shift (for the packages of the next day) and the other is done during the day shift. (It proce ss over three hundred thousands second day air packages) The package tracking data is fed into the UPS data center in Mahwah, NJ by the two systems (one for international and one for domestic).The information is later used by the customer to locate their luggages or goods via the UPS website. After a package has completed its journey through the one hundred and twenty two miles, the package is directed to a destination chute that is loaded into a container, after which it is then rolled into the aircraft.In the entire process packages are only handled twice by the human beings: this is during loading and when unloading. Before the containers are loaded to the aircraft, they are pushed into the automated scales where they are weighed and checked.As the last container is being loaded into the aircraft, the conveyor’s belts hum ceases momentarily and the worldport becomes almost silent for a short duration. After a few hours a new team of TSG technicians start to inspect the IT hardware as they prepare for the next shift.The system will be reconfigured and a new sort plan will be formulated by flex. This system can be used with other companies, if done it is likely to increase the efficiency of the services that the company is delivering. (Uher 2005)Advantages and Disadvantages of the Hub and spoke system to MASkargoThe disadvantages are: Any disruption at the hub like a security problem or bad weather can result into delays into the entire system. secondly the operation efficiency of the entire system is greatly affected by hub’s capacity, thirdly it is difficult to schedule a flight given that the airline has to take into consideration all the needs of the spokes, lastly different airlines are selecting different cities has hubs this makes it difficult for the airline to get a reliable partner. . (Singh B 2003)The advantages are: it centralizes the operation, this makes it cheaper for the company in terms of management; lastly all the packages can be separated at the hub. (Singh B 2003)The major milestone achieved by Emirates Sky Cargo in 2005-2006Emirates Sky cargo succeeded in achieving the following: they bought three Airbus A 310 301Ft in Germany. This was going to be the first airbus that the airline was going to have. By buying the airbus the company succeeded in increasing the number of customers that they were going to serve, the company has also built a new center which is the biggest in Middle East.Comparison of the Dulles `Building 5` to MASkargo, Qatar and Emirates centersThe cargo building 5 has a handling space that measures 250,000 square feet, it has windows mezzanine office space measuring 37,000 square feet, its aircraft apron space is 440,450 square feet, storage space of 440,450 square feet.This makes it bigger than the MASkargo center in Malaysia; however the building is smaller as compared to Emirates and the Qatar centers. The drainage system of the four centers are the same, this is because they have to adhere to the international standards.The importance of capacity planning to airport management in regards to aircraft or passengersCapacity planning is important because it helps the airport authority to handle the traffic at the airport. Whenever the airport authority knows the numbers of planes that the airport can handle they cannot not allow any excess plane to come into the airport, this will reduce the number of accidents that are likely to occur in the airport as a result of congestion.Reference:Singh B 2003 Cargo crunch Malaysian Business News paper June 16th 2003 issueUher M 2005 Schriftenreihe des Instituts fà ¼r Transportwirtschaft & Logistik PDF retrieved from www.wu-wien.ac

Sunday, January 5, 2020

Chapters 6 And 7 Module 2 - 1747 Words

Yinka Jackson PHI2010 ­785622 1) Explain and evaluate Rene Descartes argument for knowledge including the role of skepticism, the evil demon, and god in resolving his doubts. Descartess believed he could doubt everything that could be doubted, and the remainder was be the absolute certain. He utilized skepticism as a means to achieve certainty. To doubt every proposition he utilized the dream and evil demon conjectures. It was questionable whether he was dreaming, or was it actually realty. By trying to prove himself awake, during the time in which he was actually dreaming. During the evil demon conjecture,he brought to question whether a demon wishing to deceive at every turnÍ ¾ having brung about uncertainty in†¦show more content†¦In retrospect he notes that God and nature are the same. Everything that exist is modified by God/Nature. Physical activity coincides with the minds activity, and some thoughts can be switched out for others. 6) Explain and evaluate Anne Conways monism in light of the fact that she argues for 2 distinct substances. Conway believed there was a connection between the most material and spiritual substances. She argued that all created substances depend on God’s decision to create them, and that all creatures have an individual essence that it is common to all. She reported that both the mental and physical properties are created by God, otherwise it stops being what it is. In relation to God, she states he is perfect and therefore exist outside the dimension of time. Conway identifies God as the eternal creator, because he makes creatures as a primary function of what he does. God is eternal. 7) Explain and evaluate the two versions of epiphenomenalism: occasionalism and parallelism. Parallelism is defined as the way in which the immaterial mind interacts with the material body, considering that the body should be subject to physical law. The understanding is that the mind isn’t the cause of the hand moving, but willingness instead. The two parallel events that occur are a sense of mental happenings, and the other being a series that involves happenings to materialShow MoreRelatedValuing Project Achieve1744 Words   |  7 Pagesvariables and cash flows. Corporate Finance course is strongly suggested as a prerequisite. Consult with faculty if this can be waived. Course Materials Textbooks: 1. Principles of Corporate Finance by R.A. Brearly, S. Myers, and F. Allen, 10th edition* 2. Analysis for Financial Management by R.C. Higgins, 9th edition* *These textbooks will be used for background readings only, and earlier editions are also fine. 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Saturday, December 28, 2019

The Diagnostic And Statistical Manual Of Mental Disorders

By using data originated from the 2001-2002 National Epidemiologic Survey on Alcohol and Related Conditions, Bridget F. Grant, Deborah S. Hasin, Frederick S. Stinson, Deborah A. Dawson, Patricia Chou, June Ruan, and Roger P. Pickering discovered that 14.79% of adults in the United States had a personality disorder (The Journal of Clinical Psychiatry, 2004). According to the American Psychiatric Association (2013), â€Å"a personality disorder is an enduring pattern of inner experience and behavior that deviates markedly from the expectations of the individual’s culture, is pervasive and inflexible, has an onset in adolescence or early adulthood, is stable over time, and leads to distress or impairment† (p. 645). The Diagnostic and Statistical Manual of Mental Disorders, Fifth Edition (DSM-V) identifies ten distinct personality disorders and groups them into three clusters which are established by â€Å"descriptive similarities† (American Psychiatric Association, 2013, p. 645). While grouping these personality disorders into three clusters often proves to be useful for educational and research purposes, this system â€Å"has serious limitations and has not been consistently validated† (American Psychiatric Association, 2013, p. 645). Although narcissistic personality disorder is very common among individuals, accompanied by deficiencies in functioning and social abandonment, and often associated with other disorders, the least amount of research has been conducted on this particularShow MoreRelatedThe Diagnostic And Statistical Manual Of Mental Disorders1589 Words   |  7 Pagesover several topics all of which are related to the mind and what is or is not perceived as a mental disorder. There are many different types of approaches to personality. Understanding each approach and how it compares to the others will help understand how one develops their personality. The Diagnostic and Statistical Manual of Mental Disorders (DSM) is in its fifth edition. 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DSM incorporates numerous disorders and their description, symptoms, and other criteria for diagnosing mental disorders. The DSM was recently revised to better characterize symptoms and behaviors of groups of people who are currently seeking clinical help but whose symptoms are not well defined by DSM-IV. For example, the first category of disordersRead MoreThe Diagnostic And Statistical Manual Of Mental Disorders2040 Words   |  9 Pagesthe fifth edition of the Diagnostic and Statistical Manual of Mental Disorders (DSM-5), the compelling feature of substance use disorders is that the grouping of psychological feature, physiological and activity manifestations in a person who often uses mood/mind-altering substances in spite of i ssues related to their use (American Psychiatric Association, 2013, p. 483). The DSM-5 identifies a very important characteristic proportionate to the severity of those disorders the underlying amendmentRead MoreDiagnostic And Statistical Manual Of Mental Disorder1251 Words   |  6 PagesAlthough autism spectrum disorder (ASD) is still a largely misunderstood condition, the Diagnostic and Statistical Manual of Mental Disorders (5th ed.; DSM-5; American Psychiatric Association, 2013) lists several criteria to assist in the identifying and diagnosing process. The DSM-5 was updated in 2013 to include more specific descriptors and specifiers to better include all individuals on the spectrum (Boucher, 2017). 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Friday, December 20, 2019

Adaption Means Survival in Elie Wiesels Night and...

Charles Darwin, the famous evolutionist, once wrote: In the struggle for survival, the fittest win out at the expense of their rivals because they succeed in adapting themselves best to their environment.† It was this message that Elie Wiesel learned during his captivity in World War II and incorporated into his novel, ‘Night’. It was also this message that William Golding tried to express through the scenario of his magnum opus, ‘Lord of the Flies’. Though, in both their novels, there was another message, an idea first realized by the great psychologist and philosopher Sigmund Freud. The idea was that when man is taken away from civilization, his instincts (the id) will overpower his conscience (super-ego) and man will return to their†¦show more content†¦The first of the 2 novels is Night, in this novel; it is often shown through-out the book that in times of need, people are willing to turn on one another. By seeing how Eliezer’s vie ws about his father changed in the novel, it is proven that Eliezer began to focus more on surviving and desires than some of the important things like family thus proving that the evil change that Eliezer went was in fact nothing more than him falling back onto his more primitive beliefs of focusing on living by instinct and desire. The first of the two quotes to prove that is here: â€Å"He slapped my father with such force that he fell down and then crawled back to his place on all fours. I stood petrified. What had happened to me? My father had just been struck, in front of me, and I had not even blinked. I had watched and kept silent. Only yesterday, I would have dug my nails into this criminal’s flesh. Had I changed so much?†(Wiesel 39) This quote is from Eliezer’s first moments in Auschwitz. And from this quote, we know that it also marks the beginning of Eliezer’s steadily decreasing lack of sympathy for others for he had already began his descent to using his primitive instincts. This quote though, is extremely enlightening when compared to the thesis. This would be because this quote illustrates the fact that Eliezer

Thursday, December 12, 2019

Article Review on Social Media Strategy Alibaba

Question: Write about theArticle Review on Social Media Strategyfor Alibaba. Answer: Article Review Alibaba was founded by Mr Ma, a teacher and it had formed a long history of using traditional methods of performing business operations and service provision. Ms Trudy Dai was one of the earliest employees of the organization and she used to spend all of her nights replying to the mails of the customers and carrying the connection link between the consumers and the suppliers. They were initially earning about 550 Yuan or $66 on a monthly basis (Economist.com, 2013). The operations of the organization shifted to social media with the help of technology and networking. The implementation of the e-commerce has been helpful for forming a deep analysis of the current market trends and improving the operations of the organization. The organization has moved to sell their products directly to public (Tmall) and the members of the public can sell among each other (Taobao) with the help of Internet as a platform. The overall sales increased surprisingly to 1.1 trillion Yuan or $ 170 billion a nd it crossed the combined overall sales of Amazon and eBay. Figure 1: Increase in revenues of Alibaba (Source: Alibaba Group, 2017) The deployment of the e-commerce system has resulted in assisting Alibaba for dominating the advent of internet retailing in China. Later on the operations of the organization reached to the world and the company started global operations. Presently the organization holds a total of over 24000 employees at its headquarter that is located at Hangzhou. The companies and brands like Adidas and Samsung are investing hugely in the Tmall as it has become the most convenient and exclusive way for online sales and purchases. Gunther Hake of Disney has pointed out that the use of Tmall has helped them for having a good experience in selling and promoting their products online. They had deployed a new theme park in Shanghai and their products have been largely sold on Tmall (online Alibaba). The growth of Chinas e-market has been largely grown to be approx 120% and the value has doubled since the last three years. Figure 2: Growth expectations of China with advent of Alibaba (Source: Alibaba Group, 2017) The writer of the article has provided an insight on how the development of e-commerce at Alibaba has helped in increasing the overall market penetration of China. The Internet has become the source for improving the functionality of the retail industries and developing better ways for doing their business. The implementation of the social media strategy has helped in manual promotion of the products to millions of people that would cost a huge sum of money by using broadcasting or social media. However, social media promotes the same products to over billions by expending very nominal sum of money. The social media page with 3-7 million followers charges $187,500, $93,750, and $75,000 for a post on YouTube, Facebook, and Instagram or Snapchat respectively (Economist.com, 2016). Alibaba has recently developed its own mobile application for promoting its sales and brand. References Alibaba Group. (2017).Alibabagroup.com. Retrieved 26 February 2017, from https://www.alibabagroup.com/en/global/home?spm=a2700.7860928.0.0.XFvnF9 Economist.com. (2013).Alibaba: The worlds greatest bazaar. Retrieved 26 February 2017, from https://www.economist.com/news/briefing/21573980-alibaba-trailblazing-chinese-internet-giant-will-soon-go-public-worlds-greatest-bazaar Economist.com. (2016). Celebrities endorsement earnings on social media. Retrieved 26 February 2017, from https://www.economist.com/blogs/graphicdetail/2016/10/daily-chart-9

Wednesday, December 4, 2019

Weaknesses In The Stocktake Procedures

Questions: (1) Identify the weaknesses in the stocktake procedures above and identify how they could be improved? (2)(a) What control should be implemented to reduce the likelihood of each of the above? (b) What is an audit procedure to detect or prevent each of the above? (3)(a) Identify the key assertion addressed by the test procedure . (b) Provide an explanation as to why the conclusion reached is appropriate or inappropriate. (c) Outline the key control procedure that you believe needs to be performed? Answers: (1)While audit of the balance sheet of the company there are few items those needs to be looked and audited with better applied analytical and substantive procedures of the same. The responsibility of Inventory control lies with the manager of the warehouse of the location. The Manager must ensure that the staff members who are involved in stocktaking must aware of the established procedure which needs to be followed in stock taking. The slow moving inventory in a company. There are many cash dealings which get interrupted due to delay in stock being converted back into cash. The main intension and objective of Stocktaking is as follows: To verify the accuracy of stock The Stock valuation as stated in the financial statement must be supported by the physical verification of stock. To verify the weakness in the control and custody of stock. To disclose the possibility of Stock, theft or loss.(Smith 2013) In the given case auditor has attended the stock taking of Smith Equipment and certain discrepancies has been found by them which is described as follows: SI.No. Weakness Improvement Recommendation 1. Warehouse Staff Counted specific area of the warehouse for physical verification However, it is duty of the Warehouse manager to check all the area has been covered and no area has been left and physical verification of every item has been done properly 2. Issuance of blank sheet to each member of staff doing the count Instead of Issuing blank sheet to the stocktaking staff stock take scanner should be allocated to stock taker which will be used by them in stock taking along with the stock taking instruction. This brings better internal control and chances of error and loosing blank sheet is also low. 3. Staff Were Instructed to Write down the stock description and number counted Instead of giving this type of Instructor stock scanner as stated above should be given to each staff so that there is less chances of error and it will bring more accuracy. However, there is certain more recommendation which helps smith Equipment in better stock undertaking. This is as follows: Before starting Stock date all the possible area and the product must be identified. Meeting must be held with the staff member who will help in stock taking to ensure that they should know exactly what they have to do and how to do. Any Question or confusion of the Staff member must be resolved and any suggestion which helps in better stock taking must be implemented. Before submitting the report to the External Auditor report must be discussed internally with the management so that there will be less changes of error.(Jacob october, 2012) (2)Control over the bank reconciliation ensures that all the cash transaction has been properly recorded in the books of accounts for a given period of time. Bank reconciliation also ensures the accuracy of the Financial Statement. With the help of bank reconciliation any omission of transaction in the books of accounts can b easily detected irrespective of the reason that where omission is due to fraud or error. However to ensure less changes of error in the Bank reconciliation one should implement the following procedure to reduce the chance of Error. This are described as follows: There must be segregation of duties between the bank reconciliation between the two departments i.e. between accounts department and payment department. If same person are engaged in same activity then there is more chances of fraud. Even a small amount of un reconciled items create a doubt in the mind of the auditor regarding the accuracy of accounts and existence of fraud in the company. In the given situation Item of $340 remain un reconciled which are treated by the as immaterial. To reduce the chances of incorrect recording of account receivable, client should ensures that the entire credit voucher must be signed along with the supporting and then entry will be done in accounting system. The Company may adopt the policy not to deposit the associate company money in own account in order to reduce complexity. The omission of certain items from Bank reconciliation is serious issues. This even creates doubt about the correctness of bank reconciliation. In order to reduce such type of situation, the client may increase the frequency of reconciliation in order to ensure correct reconciliation process. Recording of bank transfer as deposit is also an serious issue, this shows that accounting clerk is completely irresponsible and he must be warned that if the same continue, then he may be fired from the company.(Team n.d.) b) Audit procedure to detect and prevent each of the above case is as follows; 1) Auditor should compare the bank cancellation date with bank reconciliation. 2) Bank Confirmation should be taken from each bank with whom the client transit. 3) Balance of client bank reconciliation need to be confirmed with the balance of bank confirmation. 4) Minutes of the Board meeting and loan agreement should be reviewed in order to ensure that all the interest bearing deposit has been properly dealt with in the accounts. (3)Key Assertion Addressed by the Test Procedure is as follows: 1. Authorization of Purchase Manager in the Invoices is not taken seriously by the client. It may lead to fraud Error. As per the Test conducted by the auditor more than 10% of the invoices were not authorized which shows lack of effectiveness and Internal control in the company. 2. Incorrect Discount was also noted. This may be intentional or un- intentional. It might be possible that the billing personnel may give incorrect discount and it has been also noted that the bill in which incorrect discount was given was not sent for authorization. 3. However, the incorrect discount given was not in some pattern. This means that the discount given was not due to system fault or change in discount policy. The company should ask the billing personnel reason for such error, though the amount of discount given is immaterial but it shows lack of control in the organization. 4. The Conclusion reached by the Client is not appropriate as it lacks control in the organization. Better policy is to identify the reasons for such mistake that why such error has been occurred whether the error is un-intentional or due to some fraud.(James n.d.) The Key Control procedure that need to be performed by the company is as follows: i. If the company has manual billing system then that need to be computerized. ii. Discount for each and every item needs to be properly updated in the system and the same should be properly checked. iii. Dual checking of invoice should be done for some time once the invoice is generated from the system and second at the cash counter by the cash personnel. iv. Responsibility should be assigned to each personnel to periodically review the discount percentage which has been updated in the system(General 2015) Biliograpy: General, OOA 2015, Office of Auditor General, https://audit.wa.gov.au/reports-and-publications/reports/across-government-benchmarking-audits/timely-payment-invoices/. Jacob, M october, 2012, 'Stocktake of Rgional Research', p. 30. James, 'Substantive Tests of Transcation and balance', p. 60, https://novellaqalive2.mhhe.com/sites/dl/free/0074711709/90089/sample_ch10.pdf. Smith, H 2013, myob.com.au, https://myob.com.au/blog/7-steps-to-a-successful-stock-take/. Team, O, Opentution.com, https://opentuition.com/wp-content/blogs.dir/1/files/group-documents/15/1289882056-E.AuditEvidence.pdf.