Serial Killers Essay Example

Serial Killers Paper Michaud, in â€Å"The Hollow Men’, states that 1999 was the year of the murderous moral imbeciles, with the likes of Killer kids, the janitor at Yosemite, the ‘Railway Killer’ Angel Maturino Resendez, Mark Barton, and the deranged bigot Buford Furrow, to name a few. I say a few because, there remains an undisclosed number of cases still to be zeroed in.   The name of Ted Bundy stands well above the rest. A handsome, well educated psychopathic law student, Bundy would stalk young women; win their confidence, before murdering them (Michaud, 2007).Though many revelations have elucidated serial killers as habitual or addicted murderers, who show no remorse to refrain from indulging in their sadistic rites, there have been cases of some psychopaths refraining from their continued activities approach the police and confess their deeds. The mental state of these serial killers is quite intricate and psychologists work continuously in an effort to reveal this mystery.D rug abuse, diminished mental state, personal tragedy, and the likes are causes attributed to such behavior. The law has been constantly working overtime to bring as many sinister offenders to book and their efforts are beginning to show. The number of related cases has shown a marked decrease, yet there remain a number of files, that has accumulated dust over the years.The Serial Killer-An AnalysisSerial Killers use various techniques to kill their victim. Clubbing, stabbing, and strangulating are common methods used to kill their victims, some just butcher their unsuspecting victims. The motive and sadism were also quite different for each one of them. Mike DeBardeleben, a sexual sadist said that he found no greater power over another person than inflicting pain on his victims, mostly women.â€Å"To force her to undergo suffering without her being able to defend herself thrilled me. The pleasure in the constant domination over another person is the very essence of the sadistic dri ve† (Michaud, 2007).Ted Bunty was a very bright and handsome person. For this reason, he could attract women without much trouble. This, he used to his advantage in luring women to him. He would pick up young college women who looked quite similar to the young woman who broke off her relationship with him. What led this innocent-looking well-mannered psychopath to commit such heinous crimes?Just before his execution, Ted Bundy granted an interview to psychologist James Dobson. He was executed on January 24, 1989. In that interview, he described the agony of his addiction to pornography. When he was thirteen years old, Bunty came across a few dirty magazines near his home. He took an instant liking to it. This made him seek more magazines and hire videos that showed violent images of women having sex. Gradually, he experienced deep pleasure in seeing women being tortured and murdered. His addiction to sex and violence grew and this fueled the terrible crimes he committed (Dobso n, 1995).He was a very clever killer, using his countenance and skills to perfect alibi. He would fake a broken arm in a sling to convince young women to help him carry his textbooks to his car. Once in his comfort zone, he would batter them with a baseball bat and take away to secluded placed for his ghoulish rituals.In his interview to Dr. James Dobson, he related his actions to kill to, â€Å"a compulsion, a building up of destructive energy.† Alcohol also was a factor that made him act this way, he said. â€Å"In conjunction with my exposure to pornography, alcohol reduced my inhibitions and pornography eroded them further† (Dobson, 1995).â€Å"The F.B.I.’s own study on serial homicide shows that the most common interest among serial killers is pornographers. It’s true† (Ted Bundy in an interview to Dr. James Dobson).According to Ted Bunty, the initial sexual encounter that he had with his victims was more or less voluntary, as the victim would sense danger if otherwise. However, such sexual overtures did not satisfy the full spectrum of desires that he intended. The helpless, motionless victim would re-kindle his desire to ‘possess’ her. He would abuse the victim before strangulating her. The word, possess, is central to all his crimes and this distinguishes him from other criminals, deviant or otherwise.Bundy desired a lifeless female form; comatose or dead. Possession meant a lot to him. Just before his execution, he admitted to keeping some of his victims in such a state for hours or days before disposing of them. He buried most of his victims in shallow woodland graves, only to revisit them often. So possessed was he of his victims that it was found that one of his victims was found in the frozen mountains of Utah in a post-mortem shampoo state, and another was found with fresh application of make-up before being discarded. â€Å"If youve got time, they can be anyone you want them to be,† he told FBI agent Bill Hagmaier.â€Å"Murder isnt just a crime of lust or violence. It becomes possession. They are part of you You feel the last bit of breath leaving their bodies Youre looking into their eyes A person in that situation is God!† (As told to Bill Hagmaier by Bunty in an interview in the 80s)On January 15, 1978, Lisa Levy and Martha Bowman were mercilessly raped and later clubbed to death by Bunty. Lisa Levy was raped, strangled, and beaten on the head, while Bowman was strangled with a pair of pantyhose and severely beaten on the head.  Neither had struggled. Bunty had taken his weapon with him so that no evidence was left at the crime scene. Police searched for clues, apart from the description given by Nita Neary, who saw a stranger run away from the scene of the crime. They found some blood smudges, a few print smudges, and sperm samples, but none of them could be linked to the killer. It was only a piece of evidence that became the centerpiece during the tri al: an odd bite mark on the left buttock of Lisa Levy.  Ted Bunty was very severe on his victims, getting thrills at seeing his victims suffer physically. In his act of perversion, Bunty had bitten Lisa on her breasts and buttock. The bitten mark on her breast was of less impression than the one on her buttock. During trial, the state called Dr. Lowell Levine, the chief consultant in forensic dentistry to New York Citys Medical Examiner.  He testified that the victim had to be lying passive for the marks to be left as they were, and also pointed out that odontology had a longer legal history than most people realized. For Bunty, he was known to be possessive of his victims, and he could have done this damage after immobilizing Lisa. The counter was perfect and impressive for a witness.Along with the eyewitness testimony of Nita Neary, this evidence was good enough.   Bundy was found guilty and sentenced to die in the electric chair.   This was the first case in Floridas lega l history that relied on bite-mark testimony, and the first time that a physical piece of evidence was linked to Bundy (Ramsland, 2007).Resendez is another serial killer who is sexually motivated. He was charged with killing as many as nine women in four different states, and of rape of another. There is also word that Resendez was known to have had sex with one of his victims even after murder. In almost all cases, there is a strong bond between sex and murder. Are the words of Ted Bunty true in connecting sex to murder? Cary Stayner is another who is accused of brutally dispatching four females at Yosemite, two by strangulation and two by slitting their throats, decapitating one, and nearly decapitating the other (Michaud, 2007).Forensic psychiatrist Park Elliott Dietz of Newport Beach, California, says that most mass murders are committed by the depressed and the paranoid, who see themselves as the deliverer of good, angrily lashing out at a world they fear and hate.Roy Hazelwood spoke of Harvey Glatman, the Lonely Hearts Killer of the 1950s. According to Hazelwood, Glatman, who was executed in 1959, would incapacitate his victims in their apartments, then bind and transport them out into the desert, where he would finally kill them. â€Å"He could have raped and killed these women in their apartments; instead, he kept them alive at increased risk to himself. He enjoyed the thrill of knowing the risk he took by keeping his victims alive for so long,† said Hazelwood. Glatman enjoyed the power to possess and the power to destroy (Michaud, 2007).

Cult leaders and their abuse of power essays

Cult leaders and their abuse of power essays Although power should be used with virtue by those with those with good intentions, many of the world's most powerful people use power in ways that purposefully harm other people, the most famous example of this case being Adolf Hitler during World War II. More generally, this includes some past (and present) members of the Royal families, some political leaders as well as a few religious leaders who have used their power to manipulate those lower than them in social status. An example of a power-abusing "religious" leader is Reverend Jim Jones who initiated a ritual suicide to protest racism and fascism. Although in his own mind he had food intentions, to save the world from the Armageddon, he was insane and in the overabundance of power, he was able to kill more than 900 people. It is unclear whether Jim Jones had committed suicide at the ritual or was shot by another, so it is uncertain to say that he had any intentions to die also. Although his protests were for good moral purposes, it was wrong of him to use his status as chairman of the Housing Authority and award receiver to gather extra followers to join the suicide. Here he had overstepped the line to abuse the power he was appointed by putting other people's lives at jeopardy. Being in his position, he was most likely aware that he had many supporters believing in him who would gladly follow his lead. It is at this point where he chose to abuse his power by taking advantage of the people who had the most respect and admiration for him. Charles Manson is an example of a cult leader who abused his power, however with intentions very unlike Jim Jones'. Charles Manson wanted revenge for all the wrong he had encountered which is much more selfish and very different from Jim Jones. Charles Manson had experienced a very bumpy childhood being the son of a teenage, bisexual, alcoholic prostitute. Being shuffled between homes of relatives and orphanages, it is not surprising ...

Not decided yet Essay Example | Topics and Well Written Essays - 1250 words - 1

Not decided yet - Essay Example has established a causal relationship between smoking and the life span of the smoker, as opposed to establishing a correlation relationship between the two. The causal relationship requires that one variable leads to the other. In this case, the authors of the article have suggested that smoking leads to a reduction of a smoker’s life span by 10 years. This is a practical example of the authors incorrectly inferring causation from correlation, because the author ought to have stated that smoking may be related to a reduction in the lifespan of the smokers, as opposed to stating conclusively that in fact smoking causes the reduction of the lifespan of the smoker. The effect of this causal relationship established by the author is that; those people who do not smoke are guaranteed to live 10 more years, compared to the individuals who are involved in smoking. However, this assertion might not be true, because there are many smokers who live for many years compared to non-smokers based on different life factors. Therefore, this assertion cannot explain this practical variation between the assertion and the reality in life. The assertion above by the authors has come about as a result of a study that has suggested that smoking causes breast cancer. This is a case of the authors incorrectly inferring causation from correlation, because the right reporting ought to have been that there is a relationship between smoking and reduced lifespan. The authors arrived at the conclusion after the consideration of a study undertaken by researchers from the American Cancer Society, which produced findings â€Å"showing a 24% higher rate of breast cancer among women who smoked† (Press Association, 2014). This study served to add to the already existing evidence pointing to the existence of a link between the exposure to tobacco smoke and the breast cancer. This now marks the turning point of this study, from presenting a correlation relationship between breast cancer and

The Lady Eve review Essay Example | Topics and Well Written Essays - 500 words

The Lady Eve review - Essay Example In this film, Rowans father is willing to do anything for his sick son. He is seen traveling a long journey to seek treatment for his son who was discovered with Autism disease. The father has played a parenting role as he overcomes all the challenges along the way without giving up. A society has a power to determine how children grow and their future character. It is imperative for parents to give and offer the right morals and guidance to their children for better molding in a society. One of the major differences between Ai Wei-Wei and Banksy is that Ai Wei-Wei used graffiti art while Bankysy used street art. Bankysy was a filmmaker who used art to deliver his message. He was voted as one of the most influential persons in the world. He is put in the same category with the alike of Obama and lady gaga. He mainly displaces his art on publically visible places such as walls. On the other hand, Wei-Wei was a filmmaker and activist in China. His use of art was considered as destructive. He uses Scarecrow to deliver his message in the street of China. Art is a variety of human activities and the resulting product of those activities that usually involve technical and imaginative skills. These activities include criticism of work, work of art production, the study of art, and dissemination of art. Art focuses on the production of visual art that includes the creation of object or image, painting, printmaking, and photography. Art can be mainly be used for educating a s ociety. One of the place where you can display art include on public streets and roads. A good example where you can use art is when you want to challenge a governments decision to ignore public opinion. One can decide to use art to educate people about the serious consequences of the governments choice of action or decision. Art is very effective way of communication and educating a society. The book of Kells is sometimes known as

Petroleum extraction process Term Paper Example | Topics and Well Written Essays - 1000 words

Petroleum extraction process - Term Paper Example However, to start drilling the reservoir containing the sufficient amount of oil should be found. The researches on oilfield exploration started in 19th century. They were aimed on studying features of bedrocks. The main purpose was to find the rocks that were suitable rock as reservoir of oil (Speight 100). In the beginning of the 20th century surface rock with suitable characteristics were studied. New techniques developed in 1960s provided the possibility of exploration below the surface of earth (Speight 101). New geophysical technologies are based on studying gravitational, magnetic, seismic, electric, electromagnetic and radioactive properties of the bedrocks. The methods are subdivided on techniques without depth control and techniques with depth control. The first group utilize spontaneous responses from local and distant sources that are controlled by the observer. The second group foresees introduction of energy (electric or seismic) into the ground, analyze and interpretation of transmissibility (Speight 101). Gravitational methods are connected with studies of gravitational field which is affected by differences in density of geological bodies. Therefore, the gravimeter detects differences in density, and the detected variations permit to make a conclusion about the presence of rock formations (particularly oil). Magnetic methods are based on detection of the magnetic properties of the rocks. Detected difference provide the possibility to suggest the presence of desired materials. Seismic methods are based on creation artificial shock and detection the time necessary for the vibration impulse to get to the seismic detector. Depending on the obtained results, the conclusion about presence of oil can be made. Electric and radioactive methods are based on the measurement of conductivity and radioactivity (respectively) of the studied

Boiler and Auxiliaries Identification

Boiler and Auxiliaries Identification OBJECTIVES To identify all major external components associated with gas fired boilers. To describe the function of all major components. THE FIVE MAJOR EXTERNAL COMPONENTS OF A GAS FIRED BOILER FEED-WATER SYSTEM Water supply and backflow preventer: The water supply comes direct from the city, and then finally into the boiler. A backflow preventer is a device used to prevent backflow. It does this through an air gap used to provide a barrier to the backflow. Water softener system: Water softeners are for pre-treatment equipment for boiler feed water, cooling towers, entire water supply and various types of process water. Feed-water tank: The feed water is put in to the steam drum from a feed pump. In the steam drum the feed water is then turned into steam from the heat. After the steam is used it is then dumped to the main condenser. From the condenser it is then pumped to the feed tank. Feed-water tank drain valves: It provides a connection for water to enter the water tank, a connection for the tank drain, a connection for a tank pressure relief valve, a connection for an air inlet valve or a water pressure gauge, and a connection for water to leave the tank to enter the buildings water piping system. Feed-water tank sight glass: A sight glass is a transparent tube through which the operator of a tank or boiler can observe the level of liquid contained within. Feed-water tank temperature indication: The feed-water tank temperature indication enables the plant operator to monitor/control feed-water heater levels and decrease their plants heat rate. Feed-water tank temperature control valve and sensor: This helps to control scaling, corrosion, and eventually hot spots and tube failures. Chemical pumps and sampling system: The chemical pumps feed systems treat feed-water and condition blowdown sludge against corrosion and scaling Boiler 1 2 feed-water pump: The pump 1 2 are used to pump feed-water into a steam boiler. The water that is supplied or returning condensate produced as a result of the condensation of the steam produced by the boilers. BOILER SYSTEMS A boiler system is simply a process used to heat up water by the means of a gas or oil-fired burner which then converts the water into steam. The steam travels through various pipes to the convectors and then generates heat used to warm the room. After a while the steam cools by condensing into water, and returns to the boiler to be heated again. BOILER AIR / FUEL SYSTEMS The boiler fuel system comprise of various units that is used create steam by applying heat energy to water. The fuel source releases its energy in the form of combustion taking place inside the boiler furnace for the boiler to convert water to steam. Main fuel line: Supplies the fuel gas from outside the plant to the boiler Fuel metering and regulation system: Regulates the quantity of fuel gas that is been supplied into the boiler. Main fuel shutoff valves: As fuel enters through the main fuel line, the valves allow for easy shut-off of fuel flow to the boiler. Main burner pressure regulators: If natural gas and air are inside the boiler when the burner is lit, the boiler can explode. Therefore, boiler steam pressure and water level are monitored and controlled by means of burner pressure regulator. Low and high pressure switches: For sensing fluid pressure. The pressure-sensing element are arranged to respond to the difference of two pressures. Blower motors: Power the fans that distribute heat throughout the boiler. Air Dampers: Controls the flow of air through the boiler. Igniters: Converts the fuel that is being fed into the boiler through the main fuel line into heat by lighting a connected burner. Flame scanners: Monitor the boiler fires and detect the presence or absence of flame in a boiler. STEAM SYSTEM, EXHAUST STEAM AND CONDENSATE: STEAM SYSTEM As the boiler heats up the water that generates steam, the steam travels at a very high pressure through various valves, a low pressure turbine, and is then exhausted into the condenser. The valves are used to maintain a set pressure in other to protect most of the steam components which is used to rotate the turbine. The stop valve is used to stop the steam as it flows into the turbine in case of any problem that could damage the turbine. The check valve is used to control the amount of steam which flows into the turbine thereby controls the speed of the turbine when it is connected to the grid used to generate electricity by the help of an attached generator. CONDENSATE The final place for the steam that is produced in the boiler is the condenser. In the condenser, the steam turns back into water by means of a heat exchanger which condenses the steam into liquid by cooling. EXHAUST STEAM: The exhaust steam is used to release the steam that no longer has enough heat energy after it has being used. BLOW-DOWN SYSTEM During the process of the steam generated, if any impurity carry over with the steam it would cause overheating in the superheater tubes. The blowdown system is used to prevent deposit of impurities into other surface like the turbine blades. DISCUSSIONS What did you learn about the equipment or technique? In this lab experiment, I have learnt about the five major external components of a gas fired boiler. How each stages is essential for generating steam. It is important to thoroughly understand the need for boiler to generate steam can also be catastrophic when no proper care is put in place. What problems were encountered? The few problems that could be encountered are as follow: If there is no safety valves installed on top of the boiler to protect the steam system components from over pressure, As fuel enters through the main fuel line, the valves that allow for easy shut-off of fuel flow to the boiler is broken causing fuel leakage that could cause fire outbreak. How this equipment or technique could be applied to chemical production? In chemical production, the equipment or technique could be applied to chemical production for the following reasons: As water heats up and converts to steam, the steam is used to power or rotate the blades of the turbines for generating electric which provides the voltage and current used to power other electrical equipment for the chemical production. The steam could be used for processing chemical products by means of sterilization. The steam could be used to power heating and air conditioning units in the chemical production plant. CONCLUSION The Process flow and P ID diagram gave me the opportunities to have a broader understanding a boiler system and how each components work to generate steam. REFERENCES Boiler: power generation. Retrieved from: Wikipedia https://en.wikipedia.org/wiki/Boile (power_generation) Main steam supply and Feedwater system. Retrieved from: Candu https://canteach.candu.org/Content%20Library/19930205.pdf

Branzburg vs. Hayes Essay -- essays research papers fc

The case of Branzburg vs. Hayes all began in 1969, when a Louisville Kentucky reporter by the name of Branzburg wrote a story, in the Courier-Journal, which described how two local residences made hashish marijuana. The article went into great detail and revealed many facts, including the amount of money the two made on selling the hashish to the public. The article also featured pictures of the two individual’s hands working with a plant like substance and was identified for readers as hashish in the caption under the picture. Branzburg was in agreement with the drug dealers and promised them he would not reveal their real names or identities in the article.   Ã‚  Ã‚  Ã‚  Ã‚   After the article was published, Branzburg was immediately subpoenaed by the Jefferson County Court system. The court demeaned that he name the two individuals featured in the article, but he stood strong and refused to give up their names like he had promised them. Branzburg argued that the Kentucky Privilege Statute passed in 1962 protected him from having to give up the names.(1) He also argued that the First Amendment and Kentucky constitution, (Sections 1,2, and 8) protected his right not to disclose the information of the two individual’s identities.(2) However, the Kentucky courts fought back arguing that the Kentucky Privilege Statute didn’t allow a reporter to refuse to testify about things they saw, or not disclose the names of people they were in contact with. Branzburg then took his case to the Kentucky appeals court, which ruled against him once again. He continued to fight the good fight for what he thought was true and right; the case finally ended up at the Supreme Court.   Ã‚  Ã‚  Ã‚  Ã‚  Branzburg’s decision not to disclose the information the court sought was due to the belief that his integrity and effectiveness as a reporter would be tarnished if he named names. Branzburg placed a high value on the confidentiality between him and the subjects he was investigating and reporting on. He felt that if he had released the two names in the article he published that subjects in the future would be unwilling to disclose information that was vital in writing the kind of stories he so desired. If people from the local area saw that Branzburg couldn’t keep his subjects identities anonymous as they had requested, than others in the future would be ve... ...t the law would eventually find him and force him to disclose the individual’s identities. I think his motives behind writing the story were to produce a thought provoking article that revealed the under ground operation of the drug manufacturing community. He wanted to shakes things up and report on something that was controversial and intriguing, however in the end he became a rat. Works Cited 1.) Kentucky Reporters’ Privilege Statute, KY. REV. STAT. SEC. 421.100 (1962), http://caselaw.lp.findlaw.com/scripts/getcase.pl?court=us&vol=408&invol=665 Section I, paragraph 2. 2.) http://caselaw.lp.findlaw.com/scripts/getcase.pl?court=us&vol=408&invol=665 Section I, paragraph 2. 3.) http://caselaw.lp.findlaw.com/scripts/getcase.pl?court=us&vol=408&invol=665 Section 2 Paragraph 1 4.) http://caselaw.lp.findlaw.com/scripts/getcase.pl?court=us&vol=408&invol=665 Section 2, paragraph 2 5.) In re Pappas - 408 U.S. 665 (1972) - Docket Number: 70-94 http://www.oyez.org/oyez/resource/case/870/ 6.) U.S. Constitution: Fifth Amendment Fifth Amendment - Rights of Person http://caselaw.lp.findlaw.com/data/constitution/amendment05/

Auditing: Financial Audit and Inventory Essay

Answers to case study: 1. What are the auditor’s primary objectives when he or she observes the client’s annual physical inventory? Ans. The Primary Objective of auditor is to make sure the inventory reflected on the balance sheet actually exists and that the balance sheet includes all inventory owned by the company .This includes all raw material,supplies,inventory in transit.The company may have on consignment with another business and inventory stored off the premises. Confirming the existence of inventory through observation address the occurrence and completeness assertion as well. Auditors job is to watch employees and make sure they following agreed upon procedure of company There are two main objectives of auditing. The primary objective and the secondary or incidental objective. a. Primary objective – as per Section 227 of the Companies Act 1956, the primary duty (objective) of the auditor is to report to the owners whether the balance sheet gives a true and fair view of the Company’s state of affairs and the profit and loss A/c gives a correct figure of profit of loss for the financial year. b. Secondary objective – it is also called the incidental objective as it is incidental to the satisfaction of the main objective. The incidental objective of auditing are: i. Detection and prevention of Frauds, and  ii. Detection and prevention of Errors. Detection of material frauds and errors as an incidental objective of independent financial auditing flows from the main objective of determining whether or not the financial statements give a true and fair view. As the Statement on auditing Practices issued by the Institute of Chartered Accountants of India states, an auditor should bear in mind the possibility of the existence of frauds or errors in the accounts under audit since they may cause the financial position to be mis-stated. Fraud refers to intentional misrepresentation of financial information with the intention to deceive. Frauds can take place in the form of manipulation of accounts, misappropriation of cash and misappropriation of goods. It is of great importance for the auditor to detect any frauds, and prevent their recurrence. Errors refer to unintentional mistake in the financial information arising on account of ignorance of accounting principles i.e. principle errors, or error arising out of negligence of accounting staff i.e. Clerical errors. 2. Identify the key audit procedures that an auditor would typically perform during and after the client’s physical inventory. 1. Ans. company records its inventory as an asset, and it undergoes an annual audit, then theauditors will be conducting an audit of your inventory. Cutoff analysis. The auditors will examine your procedures for halting any further receiving into the warehouse or shipments from it at the time of the physical inventory count, so that extraneous inventory items are excluded. They typically test the last few receiving and shipping transactions prior to the physical count, as well as transactions immediately following it, to see if you are properly accounting for them. Observe the physical inventory count. The auditors want to be comfortable with the procedures you use to count the inventory. This means that they will discuss the counting procedure with you, observe counts as they are being done, test count some of the inventory themselves and trace their counts to the amounts recorded by the company’s counters, and verify that all inventory count tags were accounted for. If you have multiple inventory storage locations, they may test the inventory in those locations where there are significant amounts of inventory. They may also ask for confirmations of inventory from the custodian of any public warehouse where the company is storing inventory. Reconcile the inventory count to the general ledger. They will trace the valuation compiled from the physical inventory count to the company’s general ledger, to verify that the counted balance was carried forward into the company’s accounting records. Test high-value items. If there are items in the inventory that are of unusually high value, the auditors will likely spend extra time counting them in inventory, ensuring that they are valued correctly, and tracing them into the valuation report that carries forward into the inventory balance in the general ledger. Test error-prone items. If the auditors have noticed an error trend in prior years for specific inventory items, they will be more likely to test these items again. Test inventory in transit. There is a risk that you have inventory in transit from one storage location to another at the time of the physical count. Auditors test for this by reviewing your transfer documentation. Test item costs. The auditors need to know where purchased costs in your accounting records come from, so they will compare the amounts in recent supplier invoices to the costs listed in your inventory valuation. Review freight costs. You can either include freight costs in inventory or charge it to expense in the period incurred, but you need to be consistent in your treatment – so the auditors will trace a selection of freight invoices through your accounting system to see how they are handled. Test for lower of cost or market. The auditors must follow the lower of cost or market rule, and will do so by comparing a selection of market prices to their recorded costs. Finished goods cost analysis. If a significant proportion of the inventory valuation is comprised of finished goods, then the auditors will want to review the bill of materials for a selection of finished goods items, and test them to see if they show an accurate compilation of the components in the finished goods items, as well as correct costs. Direct labor analysis. If direct labor is included in the cost of inventory, then the auditors will want to trace the labor charged during production on time cards or labor routings to the cost of the inventory. They will also investigate whether the labor costs listed in the valuation are supported by payroll records. Overhead analysis. If you apply overhead costs to the inventory valuation, then the auditors will verify that you are consistently using the same general ledger accounts as the source for your overhead costs, whether overhead includes any abnormal costs (which should be charged to expense as incurred), and test the validity and consistency of the method you use to apply overhead costs to inventory. Work-in-process testing. If you have a significant amount of work-in-process (WIP) inventory, the auditors will test how you determine a percentage of completion for WIP items. Inventory allowances. The auditors will determine whether the amounts you have recorded as allowances for obsolete inventory or scrap are adequate, based on your procedures for doing so, historical patterns, â€Å"where used† reports, and reports of inventory usage (as well as by physical observation during the physical count). If you do not have such allowances, they may require you to create them. Inventory ownership. The auditors will review purchase records to ensure that the inventory in your warehouse is actually owned by the company (as opposed to customer-owned inventory or inventory on consignment from suppliers). Inventory layers. If you are using a FIFO or LIFO inventory valuation system, the auditors will test the inventory layers that you have recorded to verify that they are valid. 3.What audit procedure or procedures might have prevented Nashwinter from successfully overstating the 1980 year-end inventory of the Gravins Division? Ans. IN 1980 the audit conducted by goodman and company auditors Wilson and Pollard. During the audit of inventory Nashwinter showed the false inventory recorded by him to auditor but they overlooked the inventory statement.The first time when nashwinter was able to escape in showing the false inventory report. Nashwinter used to inflate the profit every year as he had a good position maintained when he was a salesman and he didn’t want to spoil his position. This changes made in the inventory by him were increasing every year . 4. What audit procedure or procedures might have prevented Nashwinter from overstating the division’s 1981 year-end inventory? Ans.In 1981 When the company decided to get the inventory items to be recorded in computer .The audit senior had a check of phsical inventory didn’t match with the statement shown by the computer.Then immediately Frank pollard notified wilson about the fictitious inventory recorded in the computer. He also wrote the matter to Nashwinter to get the clarification of inventory inputed in computer doesn’t match with the Physical Inventory.

Handwriting a Letter Versus Sending an E-Mail Message

Versus Sending an E-mail Message Handwriting a letter is very similar yet different from sending an email. Since the dawn of man until around the sass's people have wrote letters. In the sass's when the home Internet was first available, people became so fond of e-mailing that handwriting letters quickly became a lost art. Handwriting a letter is more personal and slower. While sending an e-mail is faster, easier, and not as personal.Both forms f communication have the ability to tell someone something, and most people like receiving a letter whether handwritten or by e-mail. E-mailing someone Isn't as personal as handwriting a letter. If someone writes the president a letter he might actually take the time to sit down and read it. Handwriting the letter versus e-malign It to him lets him know someone actually took the time to sit down and think about what they were going to write.If they e-mail him most likely someone who works for helm will read It first and ask him If he wants to read It, and here are probably millions of people who e-mail him, so he probably wont read every single one. So, there might be a better chance if the letter is handwritten because it seems as if they really want the president to hear what they have to say. The time frame it takes to actually sit down and write a letter does take longer than e-mailing someone. If you were to e-mail someone you can use abbreviations such as † 101†³, â€Å"ward†, † be, and â€Å"TTYL†. Sing abbreviations like these are quicker, easier and more time efficient even though they may not be considered proper rammer. Although handwritten are not as short as e-mails they are most likely to have better grammar, and usually more detailed. When people get on the computer, they probably are doing more than one thing at a time so their e-mail Is short, If they are more focused on something else. If someone Is handwriting a letter they take the time to sit down and Just focus on that and more thoughts may come to their head to write down.So yes, e-mailing is more beneficial for time frames but it may not be beneficial to everything you want to say. Something that is similar about these two thing is they both get the message across. No matter if it takes an hour to write or five minutes to type, the recipient is still receiving a letter or e-mail. Also if the recipient received a fully detailed letter or an extremely short message, they may have not gotten everything you planned to say but they got the idea of what you were trying to say.It may take you two days to receive your letter in the mail rather than getting it by e-mail in ten minutes but either way you are still receiving it . People now may take advantage of e-malign because It Is faster and easier. It may be because people are too lazy to write a letter or they Just don't have time. Some people may just stick to handwriting letters because they don't like the idea of all the new technology Ana want t o stick to tenet 010 ways. Bettor ten Internet people only knew how to write letters by hand. In the end it comes down to what you prefer, e- mailing or handwriting a letter.

French Revoluion Essays - French Revolution, Bastille, France

French Revoluion Essays - French Revolution, Bastille, France French Revoluion French Revolution The French Revolution last from 1789 to 1799. This war had many causes that began the revolution. Its causes ranged from the American Revolution, the economic crisis in France, social injustices to the immediate causes like the fall of Bastille, the Convening of he Estate-General, and the Great Fear. As a result of this revolution there many effects , immediate and long term. The immediate effects were the declaration of rights of man, abolishing of olds reign, execution of king and queen, the reign of terror, and war and forming of the citizen-army. The long term effects were the rise of Napoleon, spread of revolutionary ideas, growth of nationalism, and the conservative reaction. The contributing factors to the French Revolution was the economic crisis in France. The French government had undergone economic crises, resulting from the long wars waged during the reign of Louis XIV, the losses incurred in the French and Indian War, and increased indebtedness arising from loans to the American colonies during the American Revolution. The American Revolution showed that they got economical and political freedom from Britain. This liberalism sparked many revolutions in Europe ,but in France the ideas of the Enlightenment and liberalism were put to their fullest test. The French people wanted rights and would later get these. Another reason was that the old regime was ineffective and it abused its power. The immediate causes of the French Revolution were that the Estate-General had to convene. Increasing political pressure and being faced with the total collapse of its finances, the Old Regime began to unravel. Almost immediately tempers arose regarding voting procedures in the upcoming Estates-General. In its last meeting, voting had been organized by estate, with each of the three estates meeting separately and each having one vote. In this way the privileged classes had combined to outvote the third estate, which included more than 90 percent of the population. Another cause was the fall of Bastille. The falling of the Bastille marked a turning point-attempts at reform had become a full-scale revolution. One of the causes was the economic problems of many common people had become worse, because poor weather conditions had ruined the harvest. As a result, the price of bread, the most important food of the poorer classes had increased. Violence grew in both the cities and the countr yside during the spring and summer. While hungry artisans revolted in urban areas, starved peasants searched the provinces for food and work. These vagrants were rumored to be armed agents of landlords hired to destroy crops and harass the common people. Many rural peasants began to panic, known as the Great Fear. They attacked the homes of their landlords to protect local grain supplies and reducing rents on their land. Also Lewis XVI gave in so reluctantly, for example, taking months to approve the Declaration of Rights, which made hostility of the crown only increased. The immediate effects of the French Revolution Was the Declaration of the Rights of Man. This was one of the most constructive achievements of the French Revolution. The Rights of Man said that there would be equality of all persons before the law; equitable taxation; protection against loss of property through arbitrary action by the state; freedom of religion, speech, and the press; and protection against arbitrary arrest and punishment. Another effect was that France first transformed and then dismantled the Old Regime and replaced it with a series of different governments. There was also the execution of the King and Queen of France which put an end to Monarchy. The Reign of Terror was another effect of the revolution. It was a time when France used the Committee of Public Safety, composed of 12 men led by Robespierre, to provide executive oversight; the Committee of General Security, to rule the police; and the Revolutionary Tribunal to try political cases. The long term effects of the French Revolution was that Napoleon became Emperor and started Napoleonic Wars. After the revolution the idea of revolution spread all over Europe. Which in turn helped the growth of Nationalism. Also the conservative people saw how the country was and didnt like it and only the radicals liked it. In conclusion, there were many causes

Marketing Plan of Dining Hall Research Paper Example | Topics and Well Written Essays - 2500 words

Marketing Plan of Dining Hall - Research Paper Example The dining plan has been customized as per the nutritional requirements of the students and also, the preferences designed by the student body and authorities (University of Delaware, 2013a). The students have been authorized to change the dining plan after submitting the plan to the student body (University of East London, 2013).Analysis & Comparison between the Delaware University Dining & OthersThe dining services offered by Delaware University are very popular but still, the services offered by The University of Newark and Rutgers University has gained more recognition throughout the entire region.   Some of the important dining services offered by this university campus are as follows:  Newark University  Thus, it has been observed that the dining plan, ranges, meals and their prices vary accordingly to the likes and preference of the students. Most of the students in Newark University and Rutgers University campus have the authority to change the menu as per their prefere nces and it is not even a time consuming process like, that of University of Delaware. The meals in the university campus of Newark and Rutgers are popular for their timely delivery for social purposes and also, to the students in residential campus. Both the university campus dining services are more or less focused on providing student oriented dining facilities (Washington University, 2013a). The kitchen staff in University of Delaware is more focused on designing the menu as per the nutritional requirements in collaboration with the student.... ation A questionnaire was distributed to the students of various departments of the college and the staff working in the kitchen department of the four dining restaurants. A total of 50 questionnaires were distributed to the college student and the staff working in the kitchen departments. The results differed completely from both the survey conducted on the staff and the students. Analysis through Current Menu Offerings Apart from the distribution of survey, the current menu was analyzed and the less favored menu was identified. Current Menu of University Of Delaware Pencader Dining Hall: Home food (whole meals), Soup, Salad, Grilled, Bread, Desserts Kent Dining Hall: Italian Food, Soup, Salad, Vegetarian Food, Sour Bread, Desserts Rodney Dining Hall: Wholesome meal in chicken and vegetarian meal, Soup, Salad, Noodles, Bread, Desserts Russell Dining Hall: Wholesome home meal, Soup, Salad, Grilled, Bread, Desserts The above menu is standardized for all the restaurants but all of them have different food items and the nutritional content is displayed in the official website. The first year students and the fresher are supposed to choose their dining plan as suggested by the college authorities (Tsai & Lin Lin, 2013). The dining plan has been customized as per the nutritional requirements of the students and also, the preferences designed by the student body and authorities (University of Delaware, 2013a). The students have been authorized to change the dining plan after submitting the plan to the student body (University of East London, 2013). Analysis & Comparison between the Delaware University Dining & Others The dining services offered by Delaware University are very popular but still, the services offered by The University of Newark and Rutgers University has

Protecting the border Essay Example | Topics and Well Written Essays - 500 words

Protecting the border - Essay Example Those who favor amnesty for illegal aliens, specifically those crossing the southern border do not seem to realize that a crime has been committed and not, as they might have you believe, one without a victim. The massive numbers of illegal aliens pouring across mainly the southern border has and continues to cause substantial economic, social and physical harms to legal citizens. These harms occur predominantly to those who are among the most vulnerable segments of the population, minorities, children and the poor. Simply enforcing the laws presently on the books and deporting illegal aliens is an economic necessity that would also result in decreased crime rates. Illegal immigrants have already broken the law upon arrival into the country and a considerable number break more including selling drugs, theft, murder, rape, etc. while in the country. Illegal immigrants receive more from public monies than they contribute which lowers the standard of living for legal citizens. Illegal immigrants contribute greatly to the overall population growth and health care, education and employment are the most impacted. Salaries are driven down by illegal immigrants willing to work for much less while their children, illegal and legal, overcrowd the schools. It’s the U.S. taxpayer who is sent the bill for their health care services as well. In addition, the large influx of illegal aliens burdens the already inadequate number of units classified as affordable housing and other welfare resources such as energy, water and land usage. Those that support amnesty of illegal aliens currently in the U.S. argue that deportations would result in the splitting of families. Children born in this country could stay but their illegal parents would have to leave. They also express that it would be unfair for a child that has lived in the U.S. all their life to be suddenly thrust into the conditions of a third world country.