Colorado River Essays - Imperial Valley, Colorado River, Free Essays

Colorado River Essays - Imperial Valley, Colorado River, Free Essays Colorado River Geography Colorado River Geographers can tell you that the one thing that most rivers and their adjacent flood plains in the world have in common is that they have rich histories associated with human settlement and development. This especially true in arid regions which are very dependent upon water. Two excellent examples are the Nile and the Tigris-Euphrates rivers which show use the relationship between rivers and concentrations of people. However, the Colorado River is not such a good example along most segments of its course. There is no continuous transportation system that parallels the rivers course, and settlements are clustered. The rugged terrain and entrenched river channels are the major reasons for sparse human settlement. We ask ourselves, did the Colorado River help or hinder settlement in the Western United States? As settlers began to move westward, the Southwest was considered to be a place to avoid. Few considered it a place to traverse, to spread Christianity, and a possible source of furs or mineral wealth. Finding a reliable or accessible water source, and timber for building was difficult to find. There was a lack of land that could be irrigated easily. By the turn of the century, most present day cities and towns were already established. Trails, roads, and railroads linked several areas with neighboring regions. Although the Colorado River drainage system was still not integrated. In the mid 1900s many dams had been built to harness and use the water. A new phase of development occurred at the end of the second World War. There was a large emphasis on recreation, tourism, and environmental preservation. The terrain of the Colorado River is very unique. It consists of Wet Upper Slopes, Irregular Transition Plains and Hills, Deep Canyonlands, and the Dry Lower Plains. Wet Upper Slopes: Consist of numerous streams that feed into the Colorado River from stream cut canyons, small flat floored valleys often occupied by alpine lakes and adjacent steep walled mountain peaks. These areas are heavily forested and contain swiftly flowing streams, rapids, and waterfalls. These areas have little commercial value except as watershed, wildlife habitat, forest land, and destinations for hikers, fishermen, and mountaineers. Irregular Transition Plains and Hills: These areas are favorable for traditional economic development. It consists of river valleys with adequate flat land to support farms and ranches. Due to the rolling hills, low plateaus, and mountain slopes, livestock grazing is common. The largest cities of the whole drainage system are found here. Deep Canyonlands: Definitely the most spectacular and least developed area along the Colorado River. These deep gorges are primarily covered by horizontal layers of sedimentary rocks, of which sand stone is the most abundant. The Grand Canyon does not only display spectacular beauty, but numerous other features such as mesas, buttes, spires, balancing rocks, natural arches and bridges, sand dunes, massive sandstone walls, and pottholed cliffs. Dry Lower Plains: These consist of the arid desert areas. These areas encounter hot summers and mild winters. Early settlement was limited because most of the land next to the river was not well suited for irrigation agriculture. The area is characterized by limited flat land, poor soils, poor drainage, and too hot of conditions for most traditional crops. The Colorado River was first navigated by John Wesley Powell, in his 1869 exploration through the Marble and Grand Canyons. The Colorado River begins high in the Colorado Rocky Mountains. The water begins from melting snow and rain, and is then supplemented by the Gunnison, Green, San Juan, Little Colorado, Virgin, and Gila Rivers. Before any dams were built, the Colorado River carried 380,000 million tons of silt to the Sea of Cortez. Along its path, it carves out the Marble, Grand, Black, Boulder, and Topok Canyons. The Grand Canyon being the most popular, which is visited by numerous tourists every year, plays a large role in western tourism. The Grand Canyon is in fact one of the Worlds Seven Wonders. The Colorado Basin covers 240,000 square miles of drainage area. At certain points along the river, it turns into a raging, muddy, rapid covered mass of water. Unlike other rivers, the Colorado River doesnt meet the ocean in a grand way, but rather in a small trickle. Almost all of the water that passes down the river is spoken for. It passes through seven Western States, travels 1,700 miles, and descends more than 14,000 feet before emptying into the sea, with more silt and salinity than any river in North America. A river not used for commerce, or any degree of navigation other than recreational, and virtually ignored until

Fries Rebellion of 1799

Fries Rebellion of 1799 In 1798, the United States federal government imposed a new tax on houses, land, and slaves. As with most taxes, nobody was very happy to pay it. Most notably among the unhappy citizens were Pennsylvania Dutch farmers who owned lots of land and houses but no slaves. Under the leadership of Mr. John Fries, they dropped their plows and picked up their muskets to launch Fries’ Rebellion of 1799, the third tax rebellion in the then-short history of the United States. The Direct House Tax of 1798 In 1798, the United States’ first major foreign policy challenge, the Quasi-War with France, seemed to be heating up. In response, Congress enlarged the Navy and raised a large army. To pay for it, Congress, in July 1798, enacted the Direct House Tax imposing $2 million in taxes on real estate and slaves to be apportioned among the states. The Direct House Tax was the first – and only – such direct federal tax on privately-owned real estate ever imposed. In addition, Congress had recently enacted the Alien and Sedition Acts, which restricted speech determined to be critical of the government and increased the power of the federal executive branch to imprison or deport aliens considered â€Å"dangerous to the peace and safety of the United States.† John Fries Rallies the Pennsylvania Dutch Having enacted the nation’s first state law abolishing slavery in 1780, Pennsylvania had very few slaves in 1798. As a result, the federal Direct House Tax was to be assessed throughout the state based on houses and land, with the taxable value of houses to be determined by the size and number of windows. As federal tax assessors rode through the countryside measuring and counting windows, strong opposition to the tax began to grow. Many people refused to pay, arguing that the tax was not being levied equally in proportion to the state’s population as required by the U.S. Constitution. In February 1799, Pennsylvania auctioneer John Fries organized meetings in Dutch communities in the southeastern part of the state to discuss how to best oppose the tax. Many of the citizens favored simply refusing to pay. When residents of the Milford Township physically threatened federal tax assessors, preventing them from doing their job, the government held a public meeting to explain and justify the tax. Far from being reassured, several protestors, some of them armed and wearing Continental Army uniforms, showed up waving flags and shouting slogans. In the face of the threatening crowd, the government agents canceled the meeting. Fries warned the federal tax assessors to stop doing their assessments and leave Milford. When the assessors refused, Fries led an armed band of residents that eventually forced the assessors to flee the town. Fries Rebellion Begins and Ends Encouraged by his success in Milford, Fries organized a militia, which accompanied by a growing band of armed irregular soldiers, drilled as an army to the accompaniment of drum and fife. In late March 1799, about 100 of Fries’ troops rode toward Quakertown intent on arresting the federal tax assessors. After reaching Quakertown the tax rebels succeeded in capturing a number of the assessors but released them after warning them not to come back to Pennsylvania and demanding that they tell U.S. President John Adams what had happened. As opposition to the House Tax spread to the rest of Pennsylvania, federal tax assessors in Penn resigned under threats of violence. Assessors in the towns of Northampton and Hamilton also asked to resign but were not allowed to do so at the time. The federal government responded by issuing warrants and sending a U.S. Marshal to arrest people in Northampton on charges of tax resistance. The arrests were made largely without incident and continued in other nearby towns until an angry crowd in Millerstown confronted the marshal demanding that the marshal not arrest a particular citizen. After arresting a handful of other people, the marshal took his prisoners to be held in the town of Bethlehem. Vowing to free the prisoners, two separate groups of armed tax rebels organized by Fries marched on Bethlehem. However, the federal militia guarding the prisoners turned away the rebels, arresting Fries and other leaders of his now-failed rebellion. The Rebels FaceTrial For their participation in Fries’ Rebellion, thirty men were placed on trial in federal court. Fries and two of his followers were convicted of treason and sentenced to be hanged. Swayed by his strict interpretation the Constitution’s often-debated definition of the crime of treason, President Adams pardoned Fries and the others convicted of treason. On May 21, 1800, Adams granted general amnesty to all participants in Fries’ rebellion stating that the rebels, most of whom spoke German, were â€Å"as ignorant of our language as they were of our laws† and that they had been duped by the â€Å"great men† of the Anti-Federalist Party who opposed granting the federal government the power to tax the personal property of the American people. Fries’ Rebellion was the last of three tax revolts staged in the United States during the 18th century. It was preceded by Shays Rebellion from 1786 to 1787 in central and western Massachusetts and the Whiskey Rebellion of 1794 in western Pennsylvania. Today, Fries’ Rebellion is commemorated by a state historical marker located in Quakertown, Pennsylvania, where the revolt began.

Decision Matrix Essay Example | Topics and Well Written Essays - 750 words

Decision Matrix - Essay Example Being near to the market makes the new branch accessible to the customer and correspondingly, the high likelihood for it to profit. 2. Near to supplier – the business is a retailer and requires heavy coordination with the retailer. Proximity to supplier will save the business freight cost which is one of its highest overhead. Proximity to supplier also ensures predictability of supplies and shorter delivery period making the company more responsive to the demand of the market. It will also save the company from spoilage and breakage. 4. Convenience of setting up – convenience of setting up includes the availability of building materials, good infrastructure and absence of red tape in the area. These factors could bring unexpected cost to the business and therefore must be absent to make the construction of the new location convenient. The best option among the alternative locations is location 4. It has a total score of 2. It is the best location for the expansion of the new grocery for a variety of reasons. First is its proximity to the customers making the new branch very accessible and therefore ensures volume of grocery shoppers that could translate to sales. Second is its proximity to supplier where it is also the highest at 9. This means that the delivery time is faster at lower cost. In addition, shorter travel time also means less spoilage and breakage translating to less wastage to the company. Set up cost is also reasonable. It is also convenient to construct the business there as regulatory bodies are friendly and materials for construction are readily available. There is also an abundance of highly qualified personnel in the area making Location 4 an ideal place for the expansion of the

Gospel Music Features in the Christian Liturgy of the Pentecostal Essay

Gospel Music Features in the Christian Liturgy of the Pentecostal Church - Essay Example James (2001, p. 56) claims that the style of gospel music that exists in any given Pentecostal church depends partly on the age of the singers. Thus, the senior adult tend to prefer the transitional and traditional gospel music while, the young adults prefer modern gospel music that may predominate the main worship service. Whatever the period and age, the singing is given in the form of gospel songs in the Pentecostal churches. Development of gospel music People who were enslaved and worked in the field during the civil war told their stories in the spiritual way explaining their current life and teaching their children on the hardship they endured. When the enslaved adopted the Christian religion, their faith naturally became the focus of their songs. However, their songs were no longer limited to the spiritual because they started using the hymns written by white composers like Isaac Watts and Wesleys. The enslaved accepted the gospel music because it was attributed to their style and culture, especially the meter hymn that is still used in the most Pentecostal churches. As the civil war came to an end and enslaved were finally emancipated, it marked the beginning of what is referred to the historical gospel hymns. According to James (2001, p. 55), these songs flourished during the social and economic deprivation of depression and started to make their way out of the Pentecostal churches. According to Anderson and James (2007, p. 285) indicate that the civil rights movement brought rebirth of older songs, especially spiritual songs that became the freedom songs. These spiritual songs were the bridge between what is known as historical gospel and modern gospel songs. The publicizing of the Pentecostal churches and protest brought a wider exposure to the gospel music and its popularity spread. Currently, the modern gospel is one of the most popular sounds in the music industry. In the twentieth century, the most widespread and celebrated of the people traditio n was the growth and development of gospel music, especially in the Pentecostal churches. These churches were visited by the traveling musicians and evangelists from the Chicago gospel scene like Sallie Martin and Thomas Dorsey. Despite this contact with new gospel sounds, arranged spirituals, and hymns were still popular styles of church music. Pastors and Pentecostal churches supported the expansion of gospel music by starting gospel choirs and hosting outstanding concerts in various Pentecostal churches like opportunity Baptist. Various composers started transcribing and publishing their gospel music and gospel performers protected themselves from exploitation by forming gospel unions. Anderson and James (2007, p. 289) indicate that the gospel growth extended beyond churches in the black community and moved to worldly white venues around the city. Most of the gospel composers and performers received attention via television programs, firms and release of albums by choirs. Thus, t he developed technology has assisted a lot in developing the gospel music worldwide. Many gospel singers have developed new styles of singing and different, exciting music ministries. From neo spiritual to the modern gospel and praise and worship music, these song writers reflect the range of gospel music in Pentecostal churches today. The gospel music composers Wallace (2005, P. 104) indicates that the gospel music was brought substantial change in the Pentecosta

Life and Works of Rizal Essay Example for Free

Life and Works of Rizal Essay He continued his studies at the Universidad Central de Madrid, Spain, where he earned the degree of Licientiate in Medicine. He also attended the University of Paris in France and earned second doctorate at the University of Heidelberg in Germany. Having travelled the world extensively, Rizal became conversant in at least twenty-two languages. He was a prolific poet, essayist, diarist, correspondent, and novelist whose most famous works were his two novels, Noli me Tangere and El Filibusterismo. These works fearlessly exposed the injustices committed by the Spanish civil and clerical officials in the Philippines amd spurred the militancy of armed revolutionaries and reformist against more than 300 years of Spanish rule. Rizal was proponent of institutional reforms by peaceful means rather than violence revolution. But he was associated with the growing insurgency movement and declared an enemy of the state by the Spanish authorities particularly because of the publication of his novels. He was deported to Dapitan in Zamboanga then incarcerated at Fort Santiago. When the Katipunan exploded into the full-blown revolution, the authorities were quick to incriminate him. After a mock trial, Rizal was convicted and sentence to die by firing squad at Bagubayan on December 30, 1896. Eventually, his martyred death proved to be the catalyst that precipitated the Philippine revolution and the downfall of the Spanish colonial rule.

Security Issues of Ambient Networks Essay -- Ambient Network Security,

In this essay we will present security issues of a networking concept referred to as ambient networks, which aims to enable the cooperation of heterogeneous networks belonging to different operator or technology domains. In this way, it appears as homogeneous to the users of the network services. Providing security in ambient networks is a huge challenge. The main reason is that the traditional security model is not valid anymore. Traditional security assumes that there is a vulnerable channel between communicating parties, where eavesdropping, modification of messages or denial of service attacks can occur. But it also assumes that the sender and receiver operate in some form of secure environment. Hence all models of attacks focus on the channel. Due to the distributed nature of ambient networks, the attack can be anywhere on the communication channels and on the devices. The attacker has the advantage that he can choose the easiest entry. I. INTRODUCTION Ambient network is the future network which refers to environment where we can communicate with anyone anywhere anytime. The current most emerging area of Ambient network is Ambient Intelligence. Ambient Intelligence is a distributed network of intelligent devices that provides us with information, communication and entertainment.† â€Å"Ambient Intelligence is a network of hidden intelligent interfaces that recognize our presence and mould our environment to our immediate needs.† â€Å"Ambient Intelligence refers to an exciting new paradigm in information technology, in which people are empowered through a digital environment that is aware of their presence and context and is sensitive, adaptive and responsive to their needs, habits, gestures and emotions.† Ambient Intell... ...ure†, 2009 IEEE. [4] Gy ¨orgy K ´alm ´an, Mohammad M. R. Chowdhury, Josef Noll â€Å"Security for Ambient Wireless Services† 2007 IEEE. [5] Antonio MuËÅ"noz Antonio MaËÅ"na Daniel Serrano â€Å"AVISPA in the validation of Ambient Intelligence Scenarios†, 2009† [6] Hasan Akram, Mario Hoffmann â€Å"Supports for Identity Management in Ambient Environments The Hydra Approach -† 2008, IEEE. [7] Nicolai Kuntze, Julian Schà ¼tte. â€Å"Securing Decentralized Workflows in Ambient Environments†, 2008 IEEE. [8] Mario Schnabel â€Å"Privacy-enhanced Personalisation in Ambient Environments† 2008 IEEE. [9] Hoffmann, Seppo Heikkinen, Gemt Hornung, Henrik Thuvesson, Christoph loannis Maghiros, Yves Punie, Sabine Delaitre† Safeguards in a World of Ambient Intelligence† April 15,2010 [10] Daniel Serrano1, Antonio Maà ±a1, Athanasios-Dimitrios Sotirious2† Towards Precise Security Patterns† 2008.

Home Schooling and Public Schooling

Never before in the United States have parents been so disgruntled about their children†s education. The main reason behind this massive disruption seems to be that public schools are not living up to parent†s standards. Because of this, parents are taking their child†s education and future into their own hands. Many parents are turning to an â€Å"alternative† means of educating known as home schooling. Home schooling is simply education of school- aged children at home rather than at school. Parents are choosing home schooling over public schools because public schools are not meeting their child†s academic, individual, and/or disability needs. First, parents are choosing home schooling over public schooling because public schools are not meeting student†s academic needs. Parents expect their child will learn to read, write, and acquire basic math skills by the time they graduate. However, public schools throughout the United States are failing to teach these basic academic skills. Recent studies appear to show that many who graduate, as many as 25%, cannot read or write at an eighth grade level. This is a tragic statistic for a nation claiming to be so developed. There are more opportunities to gain an education in the United States than any other country in the world, yet evidence seems to shows that the United States rank at the bottom of industrial nations in reading, writing, and arithmetic. In addition, students are said to be ranking lower than ever on Academic Achievement Tests. Children who attend public schools rank in the â€Å"average zone† whereas, home schooled children typically score above average. To add to this common bit of knowledge the press has recently reported the startling news that children schooled at home seemed to be five or more years ahead, of their formally trained peers, in their ability to think. These statistics prove that home schooled children are doing better in all academic areas compared to children attending public schools. Secondly, parents are choosing home schooling over public schooling because public schools are no longer taking a student†s individual needs into consideration. Since students are taught lessons based on an academic calendar year, they are expected to be able to complete specific tasks by the end of that year. When students fail to meet these expectations they are required to repeat the same grade the following school year, or worse yet, passed on without ever gaining the needed skill. For example, at the end of a school year if a student is having difficulties reading but doing well in other subjects he or she will be required to repeat the same grade or will be passed on continually without ever learning how to read. If students were properly tutored in the areas they are having difficulties in they would not have to repeat the same grades or graduate without the tools necessary to be successful. Unfortunately public schools do not give special tutoring to students like they once did. Teachers in the public school systems are teaching students as though they are on an assembly line. They no longer have time to work one on one with them. Unlike public schooling, home schooling allows parents to teach in a style and at a pace that best fits their child†s needs. Home schooled children are not held back in the same grade if they are lagging behind in particular subjects. Their parents can move them to the next grade and tutor them in the subjects they are having trouble with. Children who are home schooled also get individual attention from their parents. They do not have to worry about waiting for their teacher to find time to help them. It is becoming apparent to many parents that home schooling meets the individual needs of their child better than public schooling. Finally, parents of children with physical and mental disabilities are finding that home schooling meets their child†s handicap needs better than public schooling. A major downfall of public schooling is that handicapped students are graded in the same style as the rest of the students. In public schools, children with handicaps are still expected to complete all of their assignments in the same given time as other students. Teachers are not taking these children†s handicaps into consideration. For example, children with ADD (Attention Deficit Disorder) have trouble staying focused and are easily distracted. As a result of constantly being distracted, they are not able to complete their assignments. This type of grading style has become a great concern for parents of disabled children. Because of situations like this one, parents are making decisions to teach their disabled children at home. By teaching their children at home they are in an environment that is equipped to aid in their development. For instance, children with ADD are in an environment where they will not be influenced by the action of other children and cannot be as easily distracted. In addition, they have special time to complete their assignments, as well as have all of their assignments tailored to fit their abilities and needs. By home schooling, children with learning disabilities are given equal chances of succeeding in their education which they otherwise would not get in public schooling. Public schools may have been the center for learning years ago. However, today they are not meeting children†s academic, individual, and disability needs. As a result, parents are choosing to educate their children through home schooling. Reports show that home schooled children are ahead of children who attend public schools by a noticeable degree. In addition, disabled children are having their needs met better at home than in public schools. They are being given an equal chance at succeeding in their academic endeavors. Parents are choosing home schooling because it currently offers the best solution to their problems facing the public school systems.

Public trust in the Accounting Profession Essay

Restoring of the public’s confidence in the accounting profession is of paramount importance and rightly so. This profession has suffered major drawbacks in the level of trust and confidence the public holds in its work because of major international corporate collapses. The accounting profession is a profession like no other, and one of the most noble in the market place. With that precious franchise come some unique pressures and challenges. There is increased scrutiny of financial reporting deficiencies and corporate disclosure requirements. This has had a negative and cumulative impact on the perceive credibility of financial reporting. The issue is now at the forefront of public debate about the accounting profession and its effectiveness. The decline in reporting credibility is prevalent across capital markets worldwide, with the scale of the problem partly attributable to the unprecedented level of share prices in many markets. Restoring public trust and confidence in a manner that can be sustained over the long term requires concerted actions by a various parties in order to address some very real systematic weaknesses plaguing our current corporate governance, accountability and related systems. The ramifications of Enron, WorldCom and Parmakt are far, reaching.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   The hallmarks of public accountancy are objectively, ethics and independence. The public engages an accountant because they trust ability of that individual to provide necessary services consistent with high professional standards. Likewise, the public reasonably expects that if an accountant is negligent or incompetent, he or she will be held professionally accountable.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Accounting professionals must comply with ethical standards regardless of the task they are performing. It is to the sincere advantage of the accounting profession if in all fields of activities it exercises care to maintain scrupulously all professional and ethical standards-competence, independence, integrity, and a professional attitude. The accounting professionals must not only avoid a conflict of interests, but also the appearance of a conflict of interest. Forces of change such as escalating competition to obtain and hold on to auditing clients and potential conflict of interest as accountants offers a literal supermarket of non audit services, presents new challenges to auditor independen ce. Principles of professional conduct are meant to guide accountants not only when offering traditional services, but also when conducting any professional service on behalf of clients. The accounting professional’s responsibility to the public is not only stated in their professional code, but it is an inherent component of our existence and, most importantly, what differentiates public accounting as a profession from merely a business or occupation. The professional standards of the AICPA state clearly that any profession shows its worth by accepting its responsibilities to the public. (AICPA, 1992)   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   The cornerstone of the guidance provided by AICPA remain as today’s foundation of ethical behavior- objectivity, integrity, trust and most importantly independence-independence is not only a condition of mind, but one of character as well. As a professional, a CPA cannot subordinate his professional judgment to the views of his client and must not have any interest in the outcome. Additionally, he must be free of any bias. This is so important that the independence is question must not only be independence in fact but also in appearance. In environments where there are focused opinions, vested interests and partial analysis there is need for unrelenting objectivity. The ability of an accou nting professional to maintain objectivity is at the heart of the deep-seated respect for assurance provided during an assignment. (AICPA, 1992)   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   On integrity the AICPA code of professional conduct states that, â€Å"Uncompromised integrity is a quality from which the public trust derives and the benchmark against which a member of the profession must ultimately test all decisions. This is all meaningless unless trust has been established. And this trust is earned status and must be nurtured and guarded by the CPA as his most precious investment. For when the public’s trust wares the CPA is not longer the unique accounting professional. (AICPA, 1992) Virtues are properties which predispose a protagonist to act in a certain way. There is need for virtues in accounting as these enable accountants to balance conflicting responsibilities and pressures. Requirements of the profession’s code of conduct are related to relevant virtues. Those virtues identified include; trustworthiness, benevolence and altruism, honesty and integrity, impartiality and open-mindedness.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Benevolence is characterized by the true goodness of the spirit and mind. Accounting professionals are required to show unbiased kindness when they are carrying out their work. This enhances the trust and confidence in them. Biasness shows that a CPA cannot be trusted and this is one character that true accounting professionals should avoid. Ethics are truly the cornerstone of the accounting profession and have a great impact on corporate America. Unethical activity can have harmful effects such as the junk bond debate, and the loans and savings catastrophes. Traditionally, the accountant has been placed in the role of watchdog, however, in today’s business environment a trusted consultant can provide more by guiding a business to live up to its own ethical standards and   leading the way to increased cost savings, profits, and new business. A discussion of independence cannot be complete a comment on the crucial important of the state of being independent in both appearance and fact. Therefore an accounting professional must really have two kinds of independency. Independence in fact refers to objectivity, to the quality of not being influenced by regard to personal advantage. An auditor must assess his relationship with a client in order to determine whether his opinion would be considered objective and unbiased for one who has knowledge of all the facts. AICPA Rule 101 on independence indicates that independence cannot be guaranteed if there is any directly monetary interest or material interest in the company for which the services are provided. Therefore it would be safe to assume that if an auditor had any financial interest in a firm or served as an officer or director, his judgment could appear to be clouded and independence would be considered impaired. Unswerving independence and impartiality is the peer beyond price and the indispensable shield for the profession. (AICPA, 1992)   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Economic development is directly linked to the credibility of financial information. The public is discouraged from making investment when it is not confident in the financial reporting process, or in the financial information released as part of that process. This in turn prevents capital market growth. The accounting professionals, together with financial institutions, regulators, and others face on uphill battle in building confidence in financial information in the light of recent crises around the globe. . In recognition of the public trust afforded to public accountants in the USA, each state recognizes public accountancy as a profession and issues the certificate of Certified Public Accountant (CPA). The CPA certificate symbolizes technical competence. The licensing of CPAs in the USA by the states reflects a belief that public interest will be protected by an official identification of competent professional accountants who offer their accounting services, which are also provided by non-CPAs. The various states generally restrict the auditing of financial statements to CPAs.   Reference: AICPA, Code of Professional Conduct, as amended January 14, 1992. (New York: AICPA), 1109. David A. Costelo.1994. Accounting, Ethics and the Public Interest. New man Library.

African Americans and Malcolm X essays

African Americans and Malcolm X essays Throughout our country's history, many African Americans have contributed to the success of our country. Although we have not given African Americans the credit that they deserve, the month of February has been set aside to recognize all of their many achievements. I think one of the greatest and most influential African American, other than Dr. Martin Luther King, was Malcolm X. Malcolm X later knew also by the religious name El-Hajj Malik El-Shabazz, was an African American activist. His militant views that Western nations were inherently racist and that black people must join together to build their own society and value system had an important influence on black nationalist and black separatist movements of the 1950s and 1960s. His beliefs gained a broader audience through his autobiography, published after his assassination. Malcolm X was born Malcolm Little in Omaha, Nebraska. He was the son of Earl Little, a Baptist preacher, and his wife, Louise. The family moved to Lansing, Michigan, shortly after Malcolm's birth. Earl Little was an outspoken promoter of social and economic independence for blacks and a supporter of the "Back to Africa" movement of black nationalist leader Marcus Garvey. In 1931 Earl Little was killed, probably murdered by white terrorists because of his political and social activism. His father's death had a disastrous effect on Malcolm and his family. His mother suffered a nervous breakdown, and the welfare department took the eight little children away from her. Malcolm was placed in a foster home and then in reform school. In 1941 he went to live with his half-sister in Boston. There he soon entered the fringes of the underworld, and at the age of 17, he moved to Harlem in New York City. Known as Detroit Red, Malcolm turned to a life of crime, including drug dealing and armed robbery. When he was 20, Malcolm received a sentence of ten years in prison for burglary. While in prison, Malcolm became...

Spinner Shark Facts (Carcharhinus brevipinna)

Spinner Shark Facts (Carcharhinus brevipinna) The spinner shark (Carcharhinus brevipinna) is a type of requiem shark. It is a live-bearing, migratory shark found in warm ocean waters. Spinner sharks get their name from their interesting feeding strategy, which involves spinning through a school of fish, snapping them up, and often leaping into the air. Fast Facts: Spinner Shark Scientific Name: Carcharhinus brevipinnaDistinguishing Features: Slender shark with long snout, black-tipped fins, and habit of spinning through water when feeding.Average Size: 2 m (6.6 ft) length; 56 kg (123 lb) weightDiet: CarnivorousLife Span: 15 to 20 yearsHabitat: Coastal waters of the Atlantic, Pacific, and Indian OceansConservation Status: Near ThreatenedKingdom: AnimaliaPhylum: ChordataClass: ChondrichthyesOrder: CarcharhiniformesFamily: CarcharhinidaeFun Fact: Spinner sharks dont eat humans, but will bite if they are excited by other food. Description The spinner shark has a long and pointed snout, slender body, and relatively small first dorsal fin. Adults have black-tipped fins that look as though they were dipped in ink. The upper body is gray or bronze, while the lower body is white. On average, adults are 2 m (6.6 ft) long and weigh 56 kg (123 lb). The largest recorded specimen was 3 m (9.8 ft) long and weighed 90 kg (200 lb). Spinner shark. Spinner sharks and blacktip sharks are commonly confused with each other. The spinner has a slightly more triangular dorsal fin that is further back on the body. An adult spinner shark also has a distinctive black tip on its anal fin. However, juveniles lack this marking and the two species share similar behaviors, so its difficult to tell them apart. Distribution Due to difficulty distinguishing between blacktip and spinner sharks, the spinners distribution is uncertain. It can be found in the Atlantic, Indian, and Pacific Oceans, with the exception of the eastern Pacific. The species prefers warm coastal water that is less than 30 m (98 ft) deep, but some subpopulations migrate into deeper water. Spinner shark distribution. Chris_huh Diet and Predators Bony fishes are the staple of the spinner sharks diet. The sharks also eat octopus, squid, cuttlefish, and stingrays. The sharks teeth are made for grabbing prey rather than cutting it. A group of spinner sharks chases a school of fish then charges it from below. A spinning shark snaps up fish whole, often carrying enough momentum to leap into the air. Blacktip sharks also employ this hunting technique, although it is less common. Humans are the spinner sharks primary predator, but spinner sharks are also eaten by larger sharks. Reproduction and Life Cycle Spinner sharks and other requiem sharks are viviparous. Mating occurs from spring to summer. The female has two uteri, which are divided into compartments for each embryo. Initially, each embryo lives off its yolk sac. The yolk sac forms a placental connection with the female, which then provides nutrients until the pups are born. Gestation lasts from 11 to 15 months. Mature females give birth to 3 to 20 pups every other year. Spinner sharks start reproducing between the ages of 12 and 14 and can live until they are 15 to 20 years old. Spinner Sharks and Humans Spinner sharks dont eat large mammals, so bites from this species are uncommon and not fatal. The fish will bite if provoked or excited during a feeding frenzy. As of 2008, a total of 16 unprovoked bites and one provoked attack were attributed to spinner sharks. The shark is valued in sport fishing for the challenge it presents as it leaps from the water. Commercial fishermen sell the fresh or salted meat for food, the fins for shark fin soup, the skin for leather, and the liver for its vitamin-rich oil. Conservation Status The IUCN classifies the spinner shark as near threatened worldwide and vulnerable along the southeastern United States. The number of sharks and the population trend is unknown, mainly because spinner sharks are so often confused with other requiem sharks. Because spinner sharks live along highly populated coasts, they are subject to pollution, habitat encroachment, and habit degradation. However, overfishing poses the most significant threat. The US National Marine Fisheries Service 1999 Fishery Management Plan for Atlantic Tunas, Swordfish, and Sharks sets bag limits for recreational fishing and quotas for commercial fishing. While sharks of the species grow quickly, the age at which they breed approximates their maximum lifespan. Sources Burgess, G.H. 2009. Carcharhinus brevipinna. The IUCN Red List of Threatened Species 2009: e.T39368A10182758. doi:10.2305/IUCN.UK.2009-2.RLTS.T39368A10182758.enCapape, C.; Hemida, F.; Seck, A.A.; Diatta, Y.; Guelorget, O. Zaouali, J. (2003). Distribution and reproductive biology of the spinner shark, Carcharhinus brevipinna (Muller and Henle, 1841) (Chondrichthyes: Carcharhinidae). Israel Journal of Zoology. 49 (4): 269–286. doi:10.1560/DHHM-A68M-VKQH-CY9FCompagno, L.J.V. (1984). Sharks of the World: An Annotated and Illustrated Catalogue of Shark Species Known to Date. Rome: Food and Agricultural Organization. pp. 466–468. ISBN 92-5-101384-5.Dosay-Akbulut, M. (2008). The phylogenetic relationship within the genus Carcharhinus. Comptes Rendus Biologies. 331 (7): 500–509. doi:10.1016/j.crvi.2008.04.001Fowler, S.L.; Cavanagh, R.D.; Camhi, M.; Burgess, G.H.; Cailliet, G.M.; Fordham, S.V.; Simpfendorfer, C.A. Musick, J.A. (2005). Sharks, Rays and Chimaeras: The Sta tus of the Chondrichthyan Fishes. International Union for Conservation of Nature and Natural Resources. pp. 106–109, 287–288. ISBN 2-8317-0700-5.

Stories on Health Essay Example | Topics and Well Written Essays - 1500 words

Stories on Health - Essay Example The toe-curling awkwardness of the 'love scene' which proceeded this moment is shown without romance, making the audience cringe at the utter recklessness of the teens. The pathetic irony of the sixteen year old's predicament is heightened by the store clerks comment, "That's a doodle that can't be undone" and the non-reaction of Juno's best friend, Leah the cheerleader, who can't seem to get her mind around the situation. Juno seems headed for heartbreak, as she mechanically attempts to deal with her pregnancy by calling the local abortion clinic, as her friends have done. Her boyfriend Bleeker (Michael Cera) though sensitive, avoids involvement with the "whatever you want to do is fine with me" line, despite Juno's dramatic efforts to tell him that their fling has had lasting consequences. He is able to continue his typical high school life, running with the track team and even lining up a prom date in view of Juno's unsuitability. This harsh realism stands in stark contrast with t he classic teen love scene with soft lighting, spinning cameras, and music. This is the hard reality which sexually active teens experience, and Juno takes it head-on, with a surprising sense of humor which makes you admire the little sparkplug Juno who won't be undone by her one immature act. Before her ex-Before her ex-military dad (JK Simmons) and distant step mom Bren (Allison Janney) are apprised of her crisis, Juno finds herself approaching alone the retro "Women Now" abortion clinic, where she encounters a timid teenager chanting, "Babies want to be borned". The two girls, who are classmates, recognize each other and a start to chat about school, however, as Juno continues on to the entrance of the clinic, the girl suddenly remembers why she is there, and frantically reminds her, "Your baby has a heartbeat and fingernails now." Somehow, the fact that her unborn child has fingernails nearly stops Juno in her tracks. She warily enters the clinic, and her reluctance is increased by the nonchalant attitude of the receptionist who demands all her "hairy details" on a form, and the anxiety of the other women in the dismal waiting room which "smells like a dentist's office". Juno feels the scene, to the delight of the protester, as her odyssey begins. Juno scans the Pennysaver for adoptive couples. She wants a couple who are cool, with her taste in punk music, and horror flicks, and, finding an attractive couple she makes an appointment with them to discuss adoption. Armed with this plan, she breaks the news to Bren, her stepmother, and Dad, who offers to accompany her to her first meeting with Mark(Jason Bateman) and Vanessa Loring.(Jennifer Garner) in their McMansion in the wealthy side of town. Vanessa is ecstatic at the prospect of becoming a mother, a role, she assures Juno, she was born for. Her husband, Mark is less than enthusiastic, trying to appear fatherly to appease his wife. It shows that things in the yuppie palace may not be as ideal as they look. Little of what follows goes according to Juno's hastily made plans, but she manages to endure a growing belly, the mockery of her peers, and Bleeker's lack of involvement with admirable spunk. Ellen Page is outstanding in this demanding role, never dipping into melodrama or cynicism, always believable as a teen whose self-possession in a crisis makes her the more mature character of the drama. Bren,