Cause and Effect: Comedy Genre Films and its Audience Essay

Genuine laughter is known by many to be the best universal medicine there is. It is the automatic cure for sorrow and sadness, the antidote to alleviate any emotional stress, the most inexpensive and may be argued as being the purest and most enlivening form of audible expression known to man. This has been the motivation of most forms of entertainment, along the lines of comedy and humor. In terms of film and genre, the power of comedic punch lines and witty comic antics matched with superb timing has the will to command boisterous laughs and thought-provoking ideas through humor. Though film representation of what is funny may vary, the interpretations that follow pertaining to what is laughable can be stretched from taking a particular scene within approval or dismay, and even in praise or disdain. The variant of comedy known as slapstick is probably the most identifiable form of humor in film. One of the earliest brands of comedy to be shown unto the silver-screen, slapstick’s effect on its viewers is indeed much more immediate and instantly and humorously stimulating. Filmsite.Org explains slapstick to be: This is primitive and universal comedy with broad, aggressive, physical, and visual action, including harmless or painless cruelty and violence, horseplay, and often vulgar sight gags (e.g., a custard pie in the face, collapsing houses, a fall in the ocean, a loss of trousers or skirts, runaway crashing cars, people chases, etc). (1) A solid film case of such a comedy would be Chuck Russell’s The Mask (1994) which starred Jim Carrey. He played Stanley Ipkiss, a local clerk of the Edge City bank, but upon his discovery of a rather supernatural item, in the form of a mask, it turns his life around, to say the least. As soon as he tries it on, he alters into a green faced, excessively fun loving, and extremely obnoxious individual. With Carrey’s expressive comedic demeanor and delivery with the Mask’s rowdy character features, the slapstick comedy is very well executed, and the film’s effect on its audience is more instantaneous—highlighting its purpose to amuse. His untamed manner even portrays a cartoon-like conduct which tickles the mind into more of reacting than analyzing the scenes by the audiences.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   On the other hand, there are films which rather choose to arouse audiences with a brand of high-browed comedy and almost insulting humor, still with the objective to entertain, but only in a different approach. Within the lines of cringe comedy, a comedy that is presented more on the lines of rather offensive depictions, the audience’s taste of comedy is tested. The interpretation of comedy indeed varies from the more traditional depiction of what is funny to how offensive a particular situation could be. Take for instance Larry Charles’ Borat: Cultural Learnings of America for Make Benefit Glorious Nation of Kazakhstan which starred Sacha Baron Cohen. He played a Kazakh journalist who travels to the United States of America in attempt to experience the culture. But in the process, a series of cultural distortions are portrayed in the film, highlighting rather extreme and even distasteful situations wherein Cohen character, due to fictitious cultural gaps, would deliver outrageous comments and basically dare the social norms within his new environment. The film’s reception was one of debatable issue, and its content was deemed insulting by many, especially with the gender and racial issues.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚     Ã‚  Ã‚   As the meaning of what is funny could and would differ, a simple understanding must be made known to all viewers: comedy is a form of entertainment. Whether it offends, stimulates thought-provoking themes, irritates, or makes its audiences feel good, it is all up to the viewer. It is all in the matter of perception—from beliefs, orientation, and sensibility. Works Cited Charles, Larry. Borat: Cultural Learnings of America for Make Benefit Glorious Nation of Kazakhstan. Los Angeles, California, 2006 Filmsite.Org. Comedy Films. 2008: 1-7. 10 November 2008 . Russel, Chuck. The Mask. New York City, New York: New Line Cinema, 1994.      

How to make effective resume? Essay

RESUME: – Your resume is one of the most important tools you have when looking for a job. This page will help you choose the right type of rà ©sumà © for your situation. It will also provide you with tips to help you tailor your rà ©sumà © to the job you’re applying for, and to make sure it stands out in a crowd for all the right reasons. A resume is a short, point-form document that you give to employers to tell them about your work experience, education, and skills. Before you write your rà ©sumà ©, you may want to complete a skills inventory to know what skills you have to offer an employer. WHY DO YOU NEED A RESUME? The job market has changed drastically from just a few years ago. While a resume was once only needed by upper management and executives, today almost everyone needs a rà ©sumà © to job hunt effectively. The resume has only one purpose . . . to get interviews. A good resume cannot get you a job, but a bad resume or no resume will prevent you from even getting the opportunity to interview. A rà ©sumà © is a marketing tool, plain and simple. Your rà ©sumà © speaks for you when you are not there to talk yourself. Many companies want you to send your resume in response to an advertisement on the internet or in the newspaper. In order to remain anonymous and avoid a flurry of phone calls, they only list their fax number or an e-mail address. If you do not have a resume you will not be able to respond to these types of advertisements. Many people think of a rà ©sumà © as a history or summary of their career. This is not quite correct. What makes a well-written resume so effective is that it provides potential employers with relevant information about why they should consider hiring you. An effective resume will show the employer all the benefits they will receive from hiring you. An effective rà ©sumà © is an investment, whether in the time it takes you to prepare it yourself or if you decide to hire a professional to help you. However, a well-written resume is an investment in your future. Think about the salary you are costing yourself from missed opportunities and failing to convince employers to call you for an interview. A good rà ©sumà © will get you more calls, more interviews and therefore a job much more quickly. A great rà ©sumà © can also convince an employer you are worth more salary! Here are some key components that make an effective resume:- * YOUR RESUME MUST SELL AN EMPLOYER YOUR BENEFITS:- The process of looking for a job is a sales presentation. You have become a salesperson and the product you are selling is YOU! Any good salesperson will tell you that you have to sell a customer on the benefits they will receive from the product. Your customer, the prospective employer, wants to know how you will return the investment they will make in you as an employee. In other words, don’t just tell them you are organized; tell them you have the ability to bring order to any chaotic situation that will increase the efficiency of the office. Don’t just tell them you are dependable, let them know that you have a spotless record of attendance and you are never late. * YOUR RESUME MUST BE ERROR FREE: One type or one misspelled word could be the reason that hiring managers are not calling you. Proofread your rà ©sumà © forwards and backwards. Don’t rely on your computer’s spellchecker to catch your errors. Spellcheckers only find misspelled words; they don’t look for misused words. Consistency is very important when creating your document. Attention to detail in your rà ©sumà © communicates to the hiring manager that you pay attention to details in your work. * YOUR RESUME MUST BE PERSONALIZED:- Templates or cookie cutter resumes are a problem because they look just like everyone else resume. What you need is to stand out from the crowd. Remember, a resume’s job is to entice the hiring manager to call you for an interview. Anyone can write a resume for an administrative assistant. What will get your phone ringing for interviews is a resume that tells the hiring manager why you are a great administrative assistant. WHAT TO INCLUDE IN RESUME? CONTACT INFORMATION * HOBBIES OBJECTIVES * CERTIFICATES HIGHLIGHTS OF QUALIFICATION EDUCATION SKILLS EXPERIENCE EXTCURRICULUM ACTIVITIES AWARDS/HONOURS TYPES OF RESUMES:- *CHRONOLOGICAL RESUMES: – A chronological resume starts by listing your work history, with the most recent position listed first. Your jobs are listed in reverse chronological order with your current or most recent job, first. Employers typically prefer this type of resume because it’s easy to see what jobs you have held and when you have worked at them. This type of resume works well for job seekers with a strong, solid work history. * FUNCTIONAL RESUME: – A functional resume focuses on your skills and experience, rather than on your chronological work history. It is used most often by people who are changing careers or who have gaps in their employment history. * COMBINATION RESUME: – A combination resume lists your skills and experience first. Your employment history is listed next. With this type of resume you can highlight the skills you have that are relevant to the job you are applying for, and also provide the chronological work history that employers prefer. RESUME FORMAT Your Contact Information First Last Name Street Address City, State, Zip Phone (Cell/Home) Email Address Objective (optional) What do you want to do? If you include this section it should be a sentence or two about your employment goals. A customized objective that describes why you are the perfect candidate for the job can help your resume stand out from the competition. Career Summary / Highlights (optional) A customized section of your resume that lists key achievements, skills, traits, and experience relevant to the position for which you are applying can serve dual purposes. It highlights your relevant experience and lets the prospective employer know that you have taken the time to create a resume that shows how you are qualified for the job. Experience This section of your resume includes your work history. List the companies you worked for, dates of employment, the positions you held and a bulleted list of responsibilities and achievements. Company #1 City, State Dates Worked Job Title Responsibilities / Achievements Responsibilities / Achievements Company #2 City, State Dates Worked Job Title Responsibilities / Achievements Responsibilities / Achievements Education In the education section of your resume, list the schools you attended, the degrees you attained, and any special awards and honors you earned. College, Degree Awards, Honors Skills Include skills related to the position / career field that you are applying for i.e. computer skills, language skills. References available upon request There is no need to include references on your resume or even to mention that references are available. Rather, have a separate list of references to give to employers upon request. Customize Your Resume In all cases, be sure to personalize and customize your resume, so it reflects your skills and abilities and connects them with the jobs you are applying for. Review Resume Samples Review sample resumes so you can incorporate your resume template information into an appropriate format.

Topic is the Vietnam war. The main thrust of your comment will be from Essay

Topic is the Vietnam war. The main thrust of your comment will be from the view point of the aggressor. For example, if WWII - Essay Example Ho Chi Minh being a communist and an aggressor, he started guerilla violence in opposition to the Japanese with the sustainability of the United States of America. Towards the end of the war, the Japanese began promoting the Vietnamese patriotism and in the end approved the country's ostensible independence. According to Caputo, in the subsequent years the Japanese were defeated and the French returned to occupy their colony (287). Viet Minh singly accepted their access into Vietnam after being assured that the country was to be granted independence as part of an agreement with the French union. However, negotiations broke down between the two warring factions and in December 1946, the French soldiers’ surrounded the city of Haiphong and compulsorily got back the capital city Hanoi. These events started the clash between the Viet Minh and the French, which resulted in the Indochina War. The French soldiers were at last defeated at Dien Bien Phu in the year 1954 (Karnow 501). D owns further illustrates that in the beginning, the United States of America had no interest in Southeast Asia and Vietnam (211). Nevertheless, it became obvious that after the World War II the globe would be subjugated by the United States of America and its allies. The Soviet Union together with its allies was at the opposite side of the fence. This isolated the communist movements as a strategy for their success. These concerns were in the end converted into the principle of domino theory; the only remaining option of containing the communist tendencies is to close them within their borders. Tonsenic asserts that these trends continued dominating the United States foreign policy for a long time (165). In 1950, to stop the spread of communism, the U.S began supplying weapons to the French military in Vietnam and financially assisting the French troops. This was meant to dismantle the Viet Minh; these operations continued into the year 1956, when highly trained advisors provided co aching facilities to the army of the newly established Republic of South Vietnam. In spite of their excellent hard work, the army of the republic of Vietnam was poorly equipped and, therefore, ineffective throughout its existence. Karnow shows how the US continued supporting the Diem regime as it battled against Ho Chi Minh’s Marxist military aggressors in the north (624). In the year 1957, a small guerrilla pressure group began to come forward in the south, led by Viet Minh’s soldiers that had not come back from the north after the accords. In 1959, these groups fruitfully pressured Ho’s administration into issuing an undisclosed resolution requesting for an equipped struggle in the south. Military personnel along with the Ho Chi Minh group began supplying weapons and troops into the south. The subsequent year, National Front for the Liberation of South Vietnam began in earnest to carry on the fight (Downs 167-168). The situation continued to deteriorate in Sou th Vietnam, worsened by the corrupt regime of Diem government and the Viet Cong continued encroachment. In 1961, the Kennedy administration agreed to pump more aid, weapons, and additional financial support to the rebels. Washington had begun deliberations to force a government transformation in Saigon. In November 2, 1963, the Criminal Investigation Agency CIA of the US assisted the rebels to remove the Diem government from power. In order to mitigate the post coup d'etat chaos, President Kennedy enlarged the number of US soldiers in South Vietnam to

To What Extent Does a Company Exist Only For The Benefit Of Its Essay

To What Extent Does a Company Exist Only For The Benefit Of Its Shareholders - Essay Example This research will begin with the statement that the Occupy protests taking place around the world have highlighted a problem that lies at the heart of corporate structures: the single-minded pursuit of profit at the expense of everything else. Indeed, the logic of the market demands that players in it pursue maximum gain. A company, therefore, is expected to pursue maximum profits for its shareholders. Wealth generation becomes a single and overarching focus.   Experience has shown us however that this has sometimes led to unfortunate consequences. The single-mindedness with which profit is pursued has allowed companies to neglect other issues and concerns. It became of little surprise therefore that the recession that has hit much of Europe and America and the widely-reported corporate scandals have highlighted the need to make corporate governance at the top of a company’s order of priorities and the overriding principle guiding its directors. The escalating protests on W all Street in the United States, for example, demonstrate growing public outrage against corporate greed and white-collared crimes.   In simple terms, this paper suggests that the company must exist only for the benefit of its shareholders only to the extent that it does not encourage corporate deviance and it retains its obligations to the rest of the society, not necessarily only its shareholders. This paper will begin by first discussing the Agency theory and its implications. Next, it will discuss the theory counterpoised to that, which is the Stakeholder theory – highlighting corners and turns of the debate that theoretically underpins the question as to whether and to what extent a company should exist only for the benefit of the shareholders.

MGT DISCUSSION QUESTION Essay Example | Topics and Well Written Essays - 250 words

MGT DISCUSSION QUESTION - Essay Example Informal work groups if well taken care of in an organisation can help in achieving not only the group’s goals but also management objectives. This is because meeting the group’s social needs will provide the necessary security that will motivate them to meet their company targets. Removing production obstacles is one way of getting an informal group, work. This is quite effective as far as I know. I once worked as a supervisor in one of the export processing zone companies, where I came in touch with an informal work groups. A major concern arose, where their leader confronted me with two issues. The first one was poor working conditions such as employees staying in the cooling rooms for more than four hours without a break and with nothing hot to drink. The second was on material shortages, which made them, do a lot of overtime without pay. I had to face management on their behalf with the issues at hand. Changes were implemented and employees were released on breaks to have some snacks with tea provided by the employer. In addition, the company increased the number of employees supplying materials to my team and I saw great productivity in the next months I worked in that

EMC Design for Boiler Controller Assignment Example | Topics and Well Written Essays - 2250 words

EMC Design for Boiler Controller - Assignment Example The paper discusses the concepts related to Electro Magnetic Compatibility like Electro Magnetic Compatibility design principles. The paper also relates these concepts to the design of a Boiler Controller with five subsystems. The EMC mitigation techniques like filtering, shielding, bonding of cables, PCB layout, etc. have to be detailed for this Boiler Controller. Also, system hardening recommendations has to be proposed for system in case of any discrepancy in the design. Dr. Franz Schlagenhaufer and Mathew Wood says that ‘Grounding, shielding, filtering and cabling/wiring are important design criteria to achieve EMC on the equipment level. In order to avoid costly overkill solutions and to tailor individual measures in the case of contradicting requirements, †¦.their application must be based on sound theoretical principles. A sound knowledge of electromagnetic theory is essential to understand and appreciate EMC measures’.

The Life and Works of James Baldwin Essay Example | Topics and Well Written Essays - 2000 words

The Life and Works of James Baldwin - Essay Example James, who was exposed to the religiosity of his stepfather, learned the significance of faith and religion in his life. Although David was not a caring stepfather, his religiosity influenced James and his brothers in a way that David had instilled Catholic morals on the family. For one, James became a youth minister in a Pentecostal Church in Harlem even at the age of 14. With his conformity to religious standards and intellectual pursuits, James gained recognition and lasting impression from his teachers, as well as his neighbors. To the people in their locality, James was considered as intelligent and righteous. He carried these values along with him as he struggled for the Negro race through participating in political and social activities as a writer. The deep religious foundations of Baldwin’s morality were later shown in his writings, as well as his preference for non-violent activism over bloody riots. As a child, James loved to read, and, during his school years, he showed an inclination toward writing. Although James showed his exemplary writing ability even in high school, he was not able to pursue his college education and other plans due to financial constraints. As the eldest child, James had to put his dreams aside and support his mother in sending his seven younger brothers to school. Thus, in his own discretion, James struggled to find a job after he graduated in high school in 1942. While putting his dreams aside means compromising his passion and talent, James considered his family as the most important part of his life. Finding a sustainable job was difficult for James. The fact that the year during which he lived was dominated by prejudice and racial discrimination, James was frequently warded off by employe rs mainly because of his color. This situation made him take whatever job opportunities that came along his way. For instance, he took the job in the railroad in New Jersey from which he was again dismissed for no apparent reason. Another significant event in James’ life was the death of his stepfather on the 29th of July 1943. On this day, also, her mother gave birth to his eighth sibling. This means that their family had grown larger, which, in turn, means that he needed to earn more for his family. In 1945, James’ life took an unexpected turn. Although, he worked during the day, he still found time to write a novel during his spare hours. His passion to read and write offered opportunities that influenced the rest of his life. For instance, he had the chance to meet Richard Wright, a writer, who helped James found a fellowship that could publish his works and support his writing expenses. In those times also, James was able to publish his stories and essays with Com mentary, The Nation, and Partisan Review, three of the most popular national publications during that time. As James was able to gain an audience for his literary works, his popularity also grew, and he was able to visit different American cities with his writing colleagues. By the year 1948, James moved to Paris as he was able to find another fellowship there. James’ stay in Paris enabled him to observe America in a distance; he was able to analyze the American social and political situation critically especially in relation to the African Americans, his race. Considering the wide view by which James observed the socio-political status of America, he was able to evaluate the American system of government objectively. Additionally, he was able to see clearly where he began, which developed in him the sense of determined destination. Thus, James’ stay in France enabled him to see both his beginning and his purposive end. While in France, James was able t

United States school counseling program Term Paper

United States school counseling program - Term Paper Example School counseling is not a new concept; it has been in existence since long; however, it is also true that school counseling at elementary and middle level is a later development as compared to high school and college counseling.Academic counseling, vocational guidance and other forms of school counseling are offered in most schools these days for the students who need it. According to the Education Encyclopedia (2011), school counselors facilitate communication between students, teachers and parents while striving to make learning process a positive experience for all parties involved. This paper will provide a brief history and evaluation of the school counseling program specifically at elementary and middle high school level offered to students in the USA, focusing on the roles and responsibility of a school counselor. History of School Counseling In USA:Though existence of informal school counseling, where the teacher played the role of counselor is centuries long, almost as long as that of education itself; the history of formal school counseling can be traced back to the beginning of twentieth century. In the pro social reform movement period, when child labor was at its peak, counseling was introduced in many schools of USA, but this was mostly vocational counseling which aimed at transforming people in the workforce into productive members of the society (Education Encyclopedia, 2011). During its first half, the 20th century faced two world wars. Two noticeable events occurred in the post war era that cleared the way for counseling in schools as we know it today (Yau, 1988). One was the establishment of American School Counselor Association in 1950 and second was inclusion of aid for counseling in guidance in the national defense education act in 1958 (Education Encyclopedia, 2011). In 1970’s the focus of school counseling was further expanded to engulf the special needs department. Special needs students also fell under the department of school counselor as per the Education for all handicapped children act in 1978. The ASCA has also developed a set of national standards for school counseling program, which serves as a guide for all school counselors regarding their role and responsibilities (Sabella, 2006). Importance of School Counseling Professional school counseling helps in maximizing student success via promotion of a safe and supportive learning environment (ASCA, 2009). According to Gysbers (2003), identity issues, problems pertaining to academic learning, peer pressure, drugs and changing or disturbing family relationships are a common part of students’ daily lives in the USA today. The role of counselor is therefore very important. The school counselor not only identifies the students in need of assistance, but also serves to rectify the problems and help the students in solving their issues. This is attained via expanding communication channels and introducing the students to effective life coping strateg ies as per the requirement. 2. ROLE OF A SCHOOL COLUNSELOR A review of available literature was conducted in order to find out the current trends and issues in school counseling in the USA and to explore the roles of a school counselor in America. The ASCA have carefully developed a national model for professional school counselors to follow. This model is typically based on four areas, namely: foundation, delivery, management and accountability (ASCA, 2011). The element of foundation in the model points out that the counselors are to develop a philosophy in their work and then to follow it. Ideally, counselors create a mission statement in collaboration with that of the school they are working at to create a supportive environment for the students that encourages learning. Delivery refers to the provision of required and expected services by the counselor to the staff, teachers, students’ and parents. Management also falls within the realm f counseling. As per the national

International business ethics Essay Example | Topics and Well Written Essays - 2500 words

International business ethics - Essay Example Virtue ethics is a philosophy that de-emphasizes rules and concentrates its focus on the 'nature' of the person acting. It does not argue that an act is good or bad but instead puts the moral fiber of the person under the microscope. To say an act is virtuous does not mean anything. There is no context for analysis. A person is virtuous, not the action itself. To say that a person acted out of virtue rather than fear of consequences and did the right thing or made the right choice in keeping with his morals better describes the philosophy of Aristotelian virtue ethics. He or she made the choice they did because they personally thought it the right thing to do, regardless of the rules or the opinions or advice of others in their society. They had the intestinal fortitude, responsibility, and accountability to themselves to make what they considered to be the right decision. Perhaps the phrase "I couldn't sleep with myself if I did it any other way" or, as the great bard William Shakes peare put it; "to thine own self be true". These everyday phrases describe the ethical nature of this philosophy. On the other hand, there are other philosophies out there as well. One of which deals with the nature of personal and societal group ethics. Jeremy Bentham's Principle of Utility founded on the philosophy of eighteenth century David Hume is one that has stood the test of the ages with, granted, some modifications. But for all intents and purposes it has survived mainly intact and is based on four fundamental pillars: Utilitarianism "(1) Recognizes the fundamental role of pain and pleasure in human life, (2) approves or disapproves of an action on the basis of the amount of pain or pleasure brought about i.e, consequences, (3) equates good with pleasure and evil with pain, and (4) asserts that pleasure and pain are capable of quantification (and hence 'measure')" (Cavalier p1). From these four pillars, Bentham developed utilitarian calculus as a way of measuring whether an act gave more pain than pleasure or vice versa. If it was demonstrated that the action was more pleasurable than painful then it was in keeping with the utilitarian philosophy and the action should be undertaken. This was modified over the years by philosophers such as John Stuart Mills and Ludwig Von Mises to come to mean the greatest good (or happiness/pleasure) for the greatest amount of people. There are a variety of utilitarian philosophies that have evolved since the time of David Hume. Two of those have bearing here. Act utilitarianism and rule utilitarianism. The first is whether an act itself is morally good defined as meeting the four rules. The second is an action taken by evaluating a rule and then following the rule that brings the most good or happiness to the most people. This appears to give the notion that there are good and bad rules. The question arises that if we follow utilitarian principles how can we make bad rules Aren't we following Act utilitarianism in making those rules Can bad rules come into being even with the best intentions These two philosophy's, virtue ethics and utilitarianism, have at their core one basic fundamental difference: individual versus society. Virtue ethics proposes that the person should make the right choice because they have considered all necessary things, been brought up right, were

Pharmacology and Pathologies Treatment Case Study

Pharmacology and Pathologies Treatment - Case Study Example The dosage of drugs this patient receives will be initially higher than the standard recommended because the circulation loss means that the required amount of drug may not have the desired distribution effects (Dreyer, 2005). Due to the gastrointestinal tract removal, the administrating doctor may decide that any treatment for PVD needs to be administered intravenously, and as such the dosage will be lower due to the differences in absorption via this method. The nurse must monitor the progression of the symptoms of PVD. For example, if the patient was presenting with claudication, then the extent of this would need to be continuously monitored throughout the treatment period to see if this was improving. Additionally, blood pressure would need to be measured periodically to see if there was any improvement in blood flow throughout the vascular system (Birkett, 2002). The patient would also need to be monitored for cardiovascular events such as cardiac arrest or stroke as these occur more frequently in patients presenting with PVD (Dreyer, 2005). Heparin is cleared from the body one of two ways, depending on the dosage used. At low doses, it is cleared through the reticuloendothelial system, and at high doses, both this and a renal clearing system are employed. As the dosages involved here are fairly high, and clearance is reduced in patients with cirrhosis of the liver or renal failure (Granger et al., 2001), we may make the assumption that there may be some issues in the renal clearing system in this patient and we may have to make further investigations into the state of the kidney.

Microsoft Environment Analysis Essay Example for Free

Microsoft Environment Analysis Essay Abstract Windows of Vulnerability is defined as the ability to attack something that is at risk. Hackers search and pride themselves on finding vulnerabilities or creating their own within a system. A few examples of vulnerabilities that will be covered in this paper are CodeRed, Spida, Slammer, Lovesan, and Sasser. The worm named Code Red was observed on the internet on July 13, 2001. Computers running Microsoft IIS web server were attacked with this worm. Code Red worm did not infect the largest amount of computers until July 19, 2001 with 359,000 hosts being infected. The worm would spread itself in a vulnerability known as a buffer overflow. It would do this by using a long string of the repetition of the letter â€Å"N† to overflow a buffer. Spida worm infects via Microsoft SQL installations with administrator accounts that have no passwords defined. Microsoft recommends the â€Å"sa† account be set upon installation but many servers are not properly secured after installation. The main purpose of the Spida worm is to export an infected server’s Sam password database. SQL Slammer worm caused a denial of service on Internet host and slowed down general internet traffic. On January 25, 2003 it spread rapidly and infected 75,000 victims in ten minutes. The worm exploited the buffer overflow and would generate random IP addresses, send itself out to those addresses. If one of those addresses happens to belong to a host that is running an unpatched copy of Microsoft SQL Server Resolution Service, the host becomes infected and sprays the Internet with more copies of the worm. Lovesan worm A.K.A. MSBlast or Blaster Worm was a worm that spread to computers running Microsoft operating systems Windows XP and Windows 2000. The worm spread using a buffer overflow. This allowed the worm to spreads without the users opening attachments simply by spamming itself. The worm would display a two messages reading â€Å"I just want to say LOVE YOU SAN!!Soo much.† This message gave the worm the name Lovesan; the second message read â€Å"Billy Gates why do you make this possible ? Stop making money and fix your software!!†. Sasser worm affects computers running Microsoft operating systems Windows XP and Windows 2000. Sasser spreads through a vulnerable network port. It is particularly easy to spread without user intervention but is also easily stopped by a  properly configured firewall. The worm received the name Sasser because it would spread through a buffer overflow in the component known as LSASS(Local Security Authority Subsystem). References Wikipedia, the free encyclopedia. Code Red (computer worm) Wikipedia, the free encyclopedia. Retrieved from http://en.wikipedia.org/wiki/Code_Red_(computer_worm) IBM X-Force: Ahead of the Threat Resources. advise118 . Retrieved from http://www.iss.net/threats/advise118.html Wikipedia, the free encyclopedia. SQL Slammer Wikipedia, the free encyclopedia. Retrieved from http://en.wikipedia.org/wiki/SQL_Slammer Wikipedia, the free encyclopedia. Blaster (computer worm) Wikipedia, the free encyclopedia. Retrieved from http://en.wikipedia.org/wiki/Blaster_(computer_worm) Wikipedia, the free encyclopedia. Sasser (computer worm) Wikipedia, the free encyclopedia. Retrieved from http://en.wikipedia.org/wiki/Sasser_(computer_worm)

Changes to Religious Views of Marriage

Changes to Religious Views of Marriage Marriage Marriage today is looked at in a very different way to that of past years. Modern day interpretations on marriage and the way it is understood have changed greatly. But being viewed differently does not mean that marriage is valued less. Marriage, traditionally, was seen as essential to bringing up a family and maintaining a home. Recent secular changes in the definition of marriage are not something new for the Catholic Church. For the last hundred years or so the Catholic Church predicted that this would happen and has acted upon the threat it sees to this divine institution by endeavouring to clarify the issues involved by taking steps necessary to strengthen both within the Church and in society at large. Catholics live their marriages in secular society and while they believe that marriage is a Sacrament the fact that changes are and have occurred in civil marriages cannot be ignored. By ignoring these changes our societies social fabric would be even more weakened which could lead to marriage itself not surviving. The central view point of how a Catholic understands marriage is by the realisation that marriage was created by God and man is cannot and should not try to change it. The state did not create marriage and whether governments get involved or not marriage would happen. Before any government came into being marriage existed, all through the centuries and in every culture ancient and modern. The creation of marriage was not just to provide tax or insurance benefits, something that governments and the courts seem to have trouble understanding. God created marriage to bring together a loving couple in a sacred bond which would lead to the conceiving and to the raising of children in a stable family life. A Catholics perspective about marriage starts with the material facets of the matrimonial viewpoint. A marriage is to be faithful, it is to be permanent, and it is to be fruitful. It is for the benefit of the couple involved which is also called the unitive purpose and for the bringing up and education of children. A couple meets, falls in love, and hopefully get married sharing together their lives and bodies in sexual union. The desire for this sexual union is not just for pleasure alone, it is the seal of their love for each other and to open themselves to the possibility of children. Children then unify the couple into one body and family, hopefully. Both individuals as well as society benefits from the Catholic view of marriage. Likewise, Catholics and their families too suffer from the results of divorce, and there have been studies which show that practicing Catholics try hard and make every effort for their marriages to work possibly because they realise that to remarry after a divorce may not be a possibility for them. Also, there is research which shows that a married couple receive the benefit of a good marriage because of their religious commitment. Their faith enables them to cope when difficulties occur as a source of moral guidance in their decision making and in being able to coping with conflict. This Catholic point of view gives stability and constancy. In the society of today where truth is so relative Catholic families and marriages gain guidance and strength from following Catholic teaching. Without truth, we are unprotected and vulnerable and in the society of today there is no wish for truth. A persons freedom, far from being restricted by this fidelity, is secured against every form of subjectivism or relativism and is made a sharer in creative Wisdom (F. C., 11). The basis to understanding Catholic marriage is provided by Scripture. Matthew 19 tells us that Jesus speaks of both marriage and of divorce, saying; Have you not read that from the beginning the Creator made them male and female2 and said, for this reason a man shall leave his father and mother and be joined to his wife, and the two shall become one flesh? So, they are no longer two, but one flesh. Therefore, what God has joined together, no human being must separate. Clearly what Jesus is saying here is that marriage is equally exclusive and lasting, guiding us towards the Creation to see Gods purpose from the beginning. Genesis 1:27 says, So God created mankind in his own image he created them; male and female he created them. God created all things therefore he is the author of marriage. Men and women are a part of Gods created order, created by him and for him. Part of that created order is marriage. Marriage was not created merely by mans choosing. Men and women were made by God for each other, God made us sexually different to complement each other, a man is only whole in connection to a woman and female sexuality is only fulfilled in union to the male. God made men and women for relationship with each other. Gaudium et Spes says: man, is the only creature on earth which God willed for itself, and he cannot fully find himself except through a sincere gift of himself (G.S., 24). This truth is expressed allegorically in Genesis 2:23, in which Adam says, this is now bone of my bones and flesh of my flesh; she shall be called woman, for she was taken out of man. Mary Healy in her book Men and women are from Eden, a study guide to John Paul IIs Theology of the Body, says, He recognised in Eve unlike the animals an equal, a person like himself whom he could love. That is, he saw someone whom he could give himself completely and who would receive and reciprocate his gift to form a union that would fulfil the very meaning of their existence (Healy, 15). The Churchs revitalisation was reinforced by Vatican II in a dual dynamic of Aggiornamento and Ressourcement, the up-to-dating and returning to earlier sources, traditions, and symbols of the early Church. Vatican IIs desire was enhancement and enrichment of the Churchs faith by communicating Christs Gospel message for the modern age and sought to communicate this by presenting a modern fusion of faith and reason to the world. The concept of personhood was the idea behind this synthesis. In his book The Contemporary World. Christian Marriage: A Historical Study, Haas speaks of the unfortunate tendency since the Council, however, for theologians to write as though there had been a radical break in the life and teachings of the Church which occurred with the Council. Adding, Because Gaudium et Spes uses the more biblical language of covenant rather than contract to speak of marriage does not mean the two are incompatible. Indeed, a covenant is itself a kind of contract. And the preconc iliar magisterium spoke of marriage as covenant as well as contract (Haas, 340). There are two traditional purposes to the theology of Catholic marriage: the first is for the continuance of humankind through the reproduction and reciprocal love of the husband and wife. This first was deemed foremost by the Church from late middle ages up until Vatican II, with the shared love of husband and wife coming second. In Canon 1013 of the 1917 Code of Canon Law states: 1) The primary end of marriage is the procreation and education of children. Its secondary end is mutual help and the allaying of concupiscence. 2) The essential properties of marriage are unity and indissolubility, which acquire a particular fitness in Christian marriage by reason of its sacramental character. Catholic tradition today is once again seeing as of equal importance both the goods and the ends of marriage. This was a huge change and paradigm switch. Canon 1055 of the revised Code of Canon Law 1983 affirms this switch: The marriage covenant, by which a man and a woman establish themselves a partnership of their whole life, and which of its own very nature is ordered to the well-being of the spouses and the procreation and upbringing of children, has, between the baptized, been raised by Christ the Lord to the dignity of a sacrament (Kainz, 2015). In 1930 Casti Connubii was issued by Pope Pius XI in response to threats on marriage. Interestingly, Haas informs us that, The evils threatening marriage which he mentions in the encyclical sound remarkably contemporary: contraception, abortion, sterilization, adultery, trial marriages, cohabitation, religious mixed marriages, and divorce (Haas, 341-342). Haas also says that these errors come from the modern misinterpretation that marriage is not a divine institution but rather a human institution established by the arbitrary wills of human beings (Haas, 342). In Casti Connubii 5 the doctrine of matrimony is defined as immutable and inviolable, it says: And to begin with that same Encyclical, which is wholly concerned in vindicating the divine institution of matrimony, its sacramental dignity, and its perpetual stability, let it be repeated as an immutable and inviolable fundamental doctrine that matrimony was not instituted or restored by man but by God; not by man were the laws made to strengthen and confirm and elevate it but by God, the Author of nature, and by Christ Our Lord by Whom nature was redeemed, and hence these laws cannot be subject to any human decrees or to any contrary pact even of the spouses themselves. This is the doctrine of Holy Scripture; this is the constant tradition of the Universal Church; this the solemn definition of the sacred Council of Trent, which declares and establishes from the words of Holy Writ itself that God is the Author of the perpetual stability of the marriage bond, its unity and its firmness (C.C. 5). The Council Fathers of Vatican II were debating the texts on marriage and the familyà ¢Ã¢â€š ¬Ã‚ ¦ there was considerable discussion as to the natuer of the text and the language which would be used in it (Haas, 344). The issue of the hierarchical ordering of the ends of marriage was very much in the background (Haas, 344). Gaudium et Spes was issued in a less technically, philosophical, theological, and juridical vocabulary in teaching about regulating marriage (Haas, 345). Vatican II intentionally declined to classify marriage goods. Instead, Gaudium et Spes declares, without subordinating or reducing one to the other, that love and faithfulness are the two goods of marriage (G.S., 47-48). On the other hand Thomas Aquinas and St Augustine did not do this giving instead the importance of the good that the relationship itself of the spouses in marriage gave to society. The Churchs teaching made genuine progress, Vatican II made the straightforward move from the legalistic idea of marriage as a contract to the more biblical interpretation of marriage as a covenant. This definition conformed more with the modern, individualized and current belief but also looked back to the early fathers teaching of the Patristic and Medieval times and also to scholastics such as Aquinas. Gaudium et Spes expresses what is at the heart of marriage: As a mutual gift of two persons, this intimate union and the good of the children impose total fidelity on the spouses and argue for an unbreakable oneness between them. For as God of old made himself present to his people through a covenant of love and fidelity, so now Saviour of men and the Spouse of the Church comes into the lives of married Christians through the sacrament of Matrimony (G.S., 48). The married couple, especially if they are Christian and their children, this family unit represents the image of the Trinity, of God, Father, Son and Holy Spirit. The Trinity is mirrored in the family, husband, wife and children, in two ways. The Trinity is reflected in marriage by being a communion of love between equals, commencing with the husband and wife and then spreading to all other family members. Then, as the Trinity is love and lifegiving, so a loving married couple brings forth and cherishes their children. Again, Gaudium et Spes states: Families too will share their spiritual riches generously with other families. Thus, the Christian family, which springs from marriage as a reflection of the loving covenant uniting Christ with the Church, and as a participation in that covenant, will manifest to all men Christs living presence in the world, and the genuine nature of the Church. This the family will do by the mutual love of the spouses, by their generous fruitfulness, their solidarity and faithfulness, and by the loving way in which all members of the family assist one another (G.S., 48). About our modern times, Pope St John Paul II says in Familiaris Consortio that there frequently lies a corruption of the idea and experience of freedom, conceived not as a capacity for realising the truth of Gods plan for marriage and the family, but as an autonomous power of self-affirmation, often against others, for ones own selfish well-being (F.C., 6). This family finds in the plan of God the Creator and Redeemer not only its identity, what it is, but also its mission, what it can be and should do. The role that God calls the family to perform in history derives from what the family is; its role represents the dynamic and existential development of what it is (F.C., 17). We are told by John Paul in Familiaris Consortio that families are to become what you are (F.C., 17). He also tells families that: the family must go back to the beginning of Gods creative act, if it is to attain self-knowledge and self-realization in accordance with the inner truth not only of what it is but also of what it does in historyà ¢Ã¢â€š ¬Ã‚ ¦ the family has the mission to become more and more what it is, that is to say, a community of life and love, in an effort that will find fulfilment, as will everything created and redeemed, in the Kingdom of Godà ¢Ã¢â€š ¬Ã‚ ¦. . Hence the family has the mission to guard, reveal and communicate love, and this is a living reflection of and a real sharing in Gods love for humanity and the love of Christ the Lord for the Church His bride. Every particular task of the family is an expressive and concrete actuation of that fundamental mission (F.C., 17). To gain an understanding of what marriage a look at its teleology is necessary. In his book, Haas says, One understands what a thing is by virtue of what it does, by virtue of the end to which it is ordered (Haas, 349). Marriage, as with any given thing, could possibly have other endings which what is needed then is to look at what is sufficient to delineate that ending. In looking at marriage, Haas again says, if one looks at the ends of marriage in terms of child, mutual support, and a remedy for concupiscence, it is not too difficult to identify the one which most adequately explains the institution of marriage (Haas, 349). Many relationship can uphold and deliver shared assistance and care, such as two siblings, whether they are brothers or sisters, two friends sharing accommodation at a university or college, even same-sex partners or any who choose to live together. So, marriage is not essential for care and support. The Catechism states that, By its very nature the institution of marriage and married love is ordered to the procreation and education of the offspring and it is in them that it finds its crowning glory (C.C.C., 1652). And, The fruitfulness of conjugal love extends to the fruits of the moral, spiritual, and supernatural life that parents hand on to their children by education. Parents are the principal and first educators of their children. In this sense the fundamental task of marriage and family is to be at the service of life (C.C.C., 1653). Haas also acquaints us with what Aquinas instructed: The child is the most essential good of marriage, second is faith, and third the sacrament (Haas, 350). In saying this he is not trying to minimise faith and sacrament but merely affirms that what is most essential to marriage among its goods is the child. It most adequately, in the final analysis, explains why people get married and what is unique about the institution of marriage (Haas, 350). People can be very muddled about what marriage is all about. Mostly they think of marriage as the framework for sexual activity to occur. but the Catholic philosophical and theological tradition teaches that sexual activity is hardly an end in itself. It is ordered toward an end beyond itself which is still intrinsic to it and ultimately makes sense of it (Haas, 350). A family can be made up by the variety of people it contains; husband and wife, parents and children, and of various family members. Every family has the task of living faithfully together the life of their family relationships constantly making the effort to cultivate a realistic community of persons. A family cannot live or grow or complete itself as a community of persons without love. Gods grace, given through the marriage sacrament and through baptism makes this self-giving achievable. All family members are called to love one another and to live with one another in that bond of family love. A family should not live closed in on itself, but remains open to community, moved by a sense of justice and concern for others as well as by a consciousness of its responsibilities towards the whole of society (F.C., 64). There is also the obligation on the family to serve life. First this is done by having children, and secondly in educating those children. A married couples love must be always open to having children, they have the responsibility to make sure their children are given a proper education especially in those things that are most important in living a happy and contented life. This is done by their teaching but more importantly by their example. In Redemptor Hominis Pope John Paul says: Man, cannot live without love. He remains a being that is incomprehensible for himself, his life is senseless, if love is not revealed to him, if he does not encounter love, if he does not experience it and make it his own, if he does not participate intimately in it (R. H., 10). The aim and purpose of marriage is living in a close relationship with others which shares by Gods grace in the Perichoresis of the Trinity whose individuality of persons is upheld in the indwelling of each Person in the Others. In marriage, a couple become a spiritual union of persons by their relationships, by their intimacy and understanding, fully present to and fully known and loved by the other. This couples strong love will build a strong and loving family and a strong and loving community. Closeness, mutual affection and self-giving should be the aim of any family. As God lives in Perichoresis so should we on earth. My conclusion is that we now live in a contraceptive society, sex is now detached from producing children and has become a way of amusing yourself and having fun, it is no longer seen as the reserve of marriage. Today marriage, has lost its importance, its permanence and its exclusivity. Our modern society now accepts same-sex marriage and many other once unthinkable relationships as logical and acceptable additions. In a society that is predominantly pleasure seeking then all forms of living together would seem to be equal and valid. There is not much hope of turning this around until as a society, through our own personal fulfilment, we begin to put to rights what is best for all our citizens. These aims can bring with them conflict but opposition can be overcome. The only way to personal fulfilment is in conforming oneself to Christ. Sex is a God given gift, it lets human beings to take part in the work of creation and in the work of the new creation as a sacrament, our society ne eds to alter and refocus. Fundamentally, marriage is concerned with the producing and the nurturing of children, and this can only happen when the married couple are heterosexual. Having children and bringing them up brings a married couple joy and happiness, they become one and a biological bond is created in working together to create a new life. Same-sex couples cannot achieve this, they may well form an emotional and a spiritual union but it is not possible for them to reach a biological bond. As a couple, they can bring up children, but they cannot produce those children biologically. In trying to change the meaning of marriage, all that will be done is to confuse its meaning. So, it would become, instead of a complementary bond of the joining together of husband and wife to bring forth and raise new life, instead of a complementary bond of the joining together of husband and wife to bring forth and raise new life it a linking of friends which would easily break up once either parties emotional needs are not fulfilled. To change the essential meaning of marriage is a fundamental mistake because marriage is too important to allow changes to take place.

Implementation of international human rights treaties

Implementation of international human rights treaties I. INTRODUCTION Historically human rights have been seen to hold essentially against the State and society of which one is a member.[1] The implementation and compliance with international human rights treaties and obligations are eventually national issues, and it is the States that are under an obligation under the international human rights treaties to safeguard, uphold, protect, and promote the human rights of individuals within their respective territories. National and domestic mechanisms to protect the human rights of the citizens can take various forms. They primarily consist of the courts, ombudsmen, and the National Human Rights Institutions[2]. The concept of National Human Rights Institutions is a recent development among the mechanisms for the promotion and protection of human rights[3]. A National Human Rights Institution(hereinafter NHRIs) has been described as â€Å"a body, which is established by a government under the Constitution, or by law or decree, the functions of, which are specially defined in terms of the promotion, and protection of human rights.†[4] Though these institutions are especially intended to protect and promote human rights, they do not take over the role of the courts and the judiciary, legislative bodies, government agencies, political parties or NGOs[5]. They mainly monitor the human rights situation, audit laws, make recommendations, train personnel, educate the public, report to international bodies, hold inquiries. NHRIs can be of various forms, namely Ombudsmen, Hybrid Human Rights Ombudsmen, or Human Rights Commissions.[6] Since the effective protection of human rights necessitates flexible mechanisms that cannot ordinarily be provided within the traditional court system, national human rights institutions, â€Å"with their â€Å"complimentary mechanisms,† have become the much needed â€Å"third force† for the protection and promotion of human rights at the national level.†[7] Further since not all human rights violations are of such degree so as to attract international attention the NHRIs could perform these functions at the national level.[8] In India, the institutional framework for protection of human rights was enhanced when the Parliament enacted the Protection of Human Rights Act, 1993. It was under the mandate of this Act, that the National Human Rights Commission (hereinafter NHRC) was set up in India on 12 October 1993[9]. This Commission is among one of the first NHRIs established in the South Asian countries and also few among the NHRIs, which were established in the early 1990s.[10] This paper is an attempt to evaluate and assess the role of the NHRCs in protecting and promoting human rights of citizens. The paper begins with a brief history of the events which led to the formation of the National Human Rights Commission. The Paris Principles will be discussed and highlighted in this regard. The second part of the paper will deal with workings of NHRC and how in the recent years, the NHRC has gradually extended its jurisdiction, and have dealt with a wide variety of cases ranging from suggestions for police reforms to rights of disabled, health, rights of mentally challenged, food security, education, rights of minorities, Scheduled Castes and Scheduled Tribes and internally displaced persons, etc.[11] The next part of the paper will deal with two specific issues the disappearance cases in Punjab and the right to food issue in Kalahandi, which has been successfully tackled by the NHRC. Finally the researcher will probe into the question as to how to further str engthen and increase the effectiveness of the NHRC. II. RESEACRH QUESTIONS What were the background events which led to the creation of the NHRC in India? How the has the jurisdiction of NHRC been expanded over the recent years? How has the NHRC dealt with the cases of ‘disappearance in Punjab and the ‘Right to Food case in Kalahandi? III. CREATION OF THE NATIONAL HUMAN HIGHTS COMMISSION IN INDIA For several years, the United Nations (hereinafter UN) has been vigorously trying to promote independent and effective human rights institutions, after recognizing that this may be the best way to ensure respect for human rights within the domestic sphere.[12] In the 1990s the UN strongly advocated the establishment of NHRIs, and encouraged the strengthening of the existing NHRIs. In 1991, the first major international meeting on this issue, took place in the Workshop on National Human Rights Institutions held in Paris[13], where the Principles relating to the Status of National Institutions (or the Paris Principles)[14] were adopted. The Paris Principles, subsequently endorsed by the UN Commission on Human Rights[15] and the UN General Assembly,[16] sets out the minimum criteria for the effective functioning of the NHRIs.[17] It calls for the establishment of independent commissions to protect human rights, and it has become the benchmark against which national human rights institut ions are measured. [18] The Paris Principles prescribe seven important principles which aim at creating independent and credible NHRIs. According to the Paris Principles, a NHRI must be: independent of the Government, with such independence guaranteed either by statutory law or constitutional provisions; be pluralistic in their roles and membership; have a broad mandate, which could collectively protect and monitor the implementation of human rights through various means, including recommendations and proposals concerning existing and proposed laws and policies; have adequate powers of investigation, capacity to hear complaints and transmit them to the competent authorities; be characterized by regular and effective functioning; be adequately funded and not subject to financial control, which might affect their independence; and be easily accessible to the general public.[19] Discussions surrounding the establishment of a NHRI in India dates back to 1991 India. Throughout the late 1980s India faced politically turbulent times, for the nation, especially Kashmir, Punjab and Assam was engulfed in a powerful wave of foreign-funded terrorist violence, which resulted in a severe loss of human life and property.[20] In order to combat these insurgency and secessionist movements which were gaining ground, the Indian Government deployed the army, the paramilitary, and the Border Security Forces, and enacted the draconian Terrorist and Disruptive Activities (Prevention) Act, 1987, that vested vast powers in the police.[21] The giving of sweeping powers to the police resulted in the rise of state-sponsored terrorism. The police flagrantly caused grave violations of human rights, indiscriminately, victimizing innocent persons.[22] This resulted in international outcry and ‘scathing reports were submitted by the Amnesty International and Asia Watch manifesting that abuses including torture, rape, custodial deaths, and disappearances committed by state security agents were actual and endemic[23]. The Government of India was heavily criticized for failing to punish the guilty and establishing a credible mechanism to monitor the situation and punish the guilty. [24] BILL CLINTON Apprehending indictment from the international community and a resultant fall-out with international financial institutions such as the World Bank, the Congress government, led by Mr. P.V. Narasimha Rao, and initiated discussions on establishing a National Human Rights Commission[25]. On 16 March 1992, the then Home Minister, Mr. S. B. Chaban stated that the goal of the proposed human rights commission was to â€Å"counter the false and politically motivated propaganda by foreign and Indian civil rights agencies†[26]. Further, Mr. V.N. Gadgil, the then official spokesperson of Congress (I) added, that the findings of the NHRC â€Å"will act as correctives to the biased and one-sided reports of the NGOs. It will also be an effective answer to politically motivated international criticism.†[27] Hence it is evident that prior to the formation of the NHRC the government had sought to utilize it to deter the criticisms by international community, instead of trying to create a mechanism for better protection of human rights. Many commentators labeled this initiative as an endeavor to counter the criticisms over Indias refusal to give access to international human rights groups for conducting research missions in various parts of India.[28]. It is in the midst of these criticisms that the President of India promulgated an Ordinance on September 28, 1993 providing for the creation of a National Human Rights Commission, human rights commissions in Indian states, and human rights courts. The NHRC came into effect on 12 October 1993 by virtue of the Protection of Human Rights Act, 1993. [29] IV. EXPANSION OF THE JURISDICTION OF THE NATIONAL COMMISSION ON HUMAN RIGHTS The National Human Rights Commission of India was constituted â€Å"for the better promotion of human rights and for matters connected therewith or thereto.†[30] It is a statutory body, having an independent and autonomous character, and is vested with powers, duties, and functions. Indeed over the past 17 years the Commission has endeavored to give a positive meaning and a content to the objectives set out in the Protection of Human Rights Act. It has moved vigorously and effectively to use the opportunities provided to it by the Act to promote and protect human rights in the country.[31] The Protection of Human Rights Act is divided into 8 chapters consisting of 43 Sections. Special powers are conferred to the NHRC under Section 10(2), according to which the Commission shall regulate its own procedure.[32]According to Section 3 the Commission shall consist of five members, three of whom should be from the judiciary and two from amongst persons having knowledge of, or practical experience in, matters concerning human rights. Selection of chairperson and members of the Commission is made on the recommendations of a committee consisting of the Prime Minister, Home Minister, Speaker and leader of the opposition in the House of the People and Deputy Chairman and leader of opposition in the Council of States. The Commission has various powers like inquiring suo motu against any public servant[33], intervening in any court proceedings involving allegations of a human rights violation provided the court approves of the intervention[34], monitoring prison or custodial practice and visiting any jail or any other similar institution[35] and making recommendations to State governments based on such visits. The Commission has the power to review the safeguards provided under the Constitution or any law relating to the protection of human rights[36], and review cases pertaining to terrorism, as well as to recommend appropriate remedial measures[37]. Section 12(f) empowers the commission to make recommendations for their effective implementation of international human rights treaties. While Section 12(g) provides for the promotion of research in the human rights field, Section 12(h) empowers the Commission to spread human rights literacy amongst various sections of the society, and to promote awar eness through publications, the media, seminars and other available means; It can also encourage efforts of NGOs working in the field of human rights[38], and can perform any other functions which are deemed necessary for the promotion of human rights. The role of the Commission is complementary to that of judiciary. On various occasions the Supreme Court has referred important matters to the Commission, while on the other hand the Commission has also taken specific cases of violation of human rights to the Courts. This complementary role of the National Human Rights Commission and the judiciary in India is an illustration of ‘best practice†.[39] Section 2 (d) of the Act defines â€Å"human rights† as â€Å"rights relating to life, equality, and dignity of the individual guaranteed by the Constitution or embodied in the International Covenants and enforceable by courts in India†. Thus it is evident that the law requires the NHRC to give more importance to civil and political than on social and economic rights.[40] However, the Commission has not limited its jurisdiction to only civil and political rights, but has expanded its jurisdiction and has dealt with wide variety of cases. Initially the efficacy of NHRC and the force of its recommendations within the limitations of its jurisdiction were doubted. It was thought that the Commission could make recommendations only with respect to matters within its jurisdictions. However, after 17 years of the functioning of NHRC belied these apprehensions[41]. The Commission has acquired high visibility and it has been identified as the major institution preserving the huma n rights culture in the country. It has constantly sought to interpret its powers and functions under the Act as expansively as possible keeping in mind its over-arching responsibility to protect the human rights of the people.[42] Since its inception, the Commission had started receiving numerous complaints with respect to violation of human rights by the police. The commission has intervened in cases on police reforms pending before the Supreme Court. It has dealt with cases regarding police administration and has set up a Police Complaint Authority in the office of the Director General of Police in each state in order to have a general oversight of the conduct of the police officials.[43] It has also given serious attention to improving the prevailing conditions in the jails, and about the conditions of the under trials, and mentally ill persons in prisons. With respect to the issue of custodial violence and urged people to report cases of custodial deaths, rapes etc, including those involved in the army and para-military forces should be reported to the Commission immediately.[44] The Commission is of the view that only realizing that political freedom would not be purposeful for the teaming millions of people who suffer from poverty and social evils unless economic, social and cultural rights are assured to them, the Commission, during the past few years has made serious efforts towards realization of economic social and cultural rights.[45] Since 1994, the Commission has been advocating for the right to free and compulsory education to all children until they complete the age of 14 years. The 86th Constitutional Amendment Act, which was passed in 2002, mandates that ‘the State shall provide free and compulsory education to all children of the age of six to fourteen years in such manner as the State may, by law, determine. It has also been actively involved in the drafting of the Convention on the Rights of Persons with Disabilities and soon after its adoption by the UN General Assembly, the Commission commended it to the Government of India for ratification, which has since been done. According to Article 33 of that Convention the Commission has initiated follow up action, and held regional workshops to spread awareness to various stakeholders about the provisions of the Convention. [46] Further, the Commission has also dealt with the right to Health and the need for Quality assurance in Mental Hospitals and prote ction of the rights of mentally ill. The Commission recommended compulsory rural attachment for the doctors and having nurse practitioners to resolve the issue of manpower.[47] On the direction of the Supreme Court, the Commission has been also supervising the enforcement of administration of laws against bonded laborers in various States. This involvement of the commission at the instance of the Supreme Court is an illustration of strategic alliance between the two institutions in securing human rights of the vulnerable.[48] Further, it has also taken care of the rights of those who are affected adversely by natural calamities. For example in the aftermath of the Orissa Super-cyclone, in 1999, the Commission had suo-motu taken cognizance of the situation, and made recommendations to the State Governments to ensure that the human rights of the marginalized groups -widows, orphans, tribals, destitutes are protected[49]. Commission took suo-motu cognizance of the communal violence which broke out broke out in the State of Gujarat on February 27, 2002 and has been seized of the issue since then. In 2003, the Commission filed a Special Leave Petition in the Sup reme Court to enforce â€Å"the right of fair trial† for all and a petition for transfer of nine serious cases for trial outside the State of Gujarat. [50]The intervention of the Commission has resulted in the transfer of some serious cases to outside Gujarat, reopening and retrial in significant cases and conviction of the guilty persons in ‘Best Bakery and Bilkis Bano cases[51]. Based on the Commissions efforts and advice, India has signed the Torture Convention, and has also signed and ratified two Optional Protocols to the Convention on the Rights of the Child and the Convention on the Rights of Persons with Disabilities. It has been advocating for the ratification of the 1951 UN Convention relating to the Status of Refugees and the Torture Convention. Further it has also been advocating for a National Law on Refugees.[52] The Commission has also constituted a Working Group and an Advisory Committee including representatives of various departments of the Government, NGOs, and eminent lawyers to prepare a National Action Plan for Human Rights in 2006. The Working Group is focusing on areas like education; criminal justice system including police, prosecution court etc.; rights of vulnerable groups like women, children, bonded labourers, dalits, tribals, minorities, disabled and the elderly. Issues like right to food, water, health and environment, and righ t to social security globalization and human rights are also being dealt with by the Commission.[53] There has hardly been any aspect of economic, social and cultural rights which has not been dealt with by the Commission be it right to food, right to clean drinking water, right to shelter, right to health, right against discrimination, right to clean drinking water, right to shelter, right to against discrimination, right to health, right to a clean environment. Again they have dealt with rights of women, children, bonded labour, displaced persons, denotified and nomadic tribes, members of minorities group and those challenged with disability. V. DISAPPEARANCE CASES IN PUNJAB AND THE RIGHT TO FOOD CASE IN KALAHANDI: Since its inception in 1993, the Commission has dealt with various cases, some of which has been referred to by the Supreme Court, while some others, which the Commission has taken up suo motu. It has acted effectively to use the opportunities provided to it by the Protection of Human Rights Act to promote and protect human rights in the country. Among the important cases which were dealt by the Commission, the disappearance cases in Punjab and the right to food case in Kalahandi, Orissa are discussed below. A. PUNJAB MASS CREMATION AND THE DISAPPEARANCE CASES IN PUNJAB: During the 1980s, Punjab experienced a long insurgency marked by routine battles between insurgents and state forces[54]. From 1984 to 1994, thousands of persons in Punjab â€Å"disappeared† and were believed illegally ‘cremated as part of a brutal police crackdown to suppress insurgency outbreaks in the state.[55] Police counter-insurgency efforts involved cruelty, torture, forced disappearances, and a system of cash rewards for the summary execution of alleged Sikh militants. There were numerous instances of police abuses and there was no absolutely effort to account for these of forced disappearances and summary killings. The disappearance of young men suspected of being either being terrorists, or having links with terrorists, became persistent and incidents like enforced disappearances and mass cremations in Punjab continued to take place, resulting in the death of many innocent and ordinary civilians.[56] It is to be noted that international law requires that State s investigate all cases of forced disappearances in which State liability is at issue, and obliges the state to conduct thorough investigations of all allegations of forced disappearances and to provide a remedy to the victims. Hence, India was obligated under international law to investigate all cases of alleged disappearances across Punjab.[57] In 1994, Jaswant S. Khalra, Chairman of the Human Rights Wing of the Akali Dal, and Jaspal S. Dhillon, then General Secretary of the Wing, responding to the reports of mass disappearances took initiatives to investigate the alleged illegal cremations conducted by the Punjab Police between 1984 and 1994 in three crematoria in Amritsar district.[58] After publicizing their findings, Khalra, filed a writ petition in the Punjab and Haryana High Court by Khalra to investigate these mass cremations. However, since the High Court dismissed his petition on grounds of vagueness, and absence of sufficient proof, Khalra moved to the Supreme Court[59]. Two writ petitions[60] were filed before the Supreme Court, which prayed that the State should be held liable for the flagrant violation of human rights and the mass secret cremations. The Supreme Court after examining a report submitted by the Central Bureau of Investigation (CBI) pointed out that the report stated that almost 585 dead bodies were fully identified, 274 were partially identified, and 1238 were unidentified.[61] On 12 December 1996 the Court requested the NHRC to examine the matter in accordance with law and determine all issues relating to the case.[62] While the case was pending before the Supreme Court, the police abducted Khalra. The Supreme Court ordered the CBI to investigate the abduction and under Article 32 of the Constitution, gave the NHRC an open order to investigate disappearances the NHRC to investigate allegations of mass illegal cremations in Punjab on 12th December 1996[63]. Though the case is still pending before the Commission for final consideration, the Commission has recommended compensation of Rs. Two lakh fifty thousand to each of the next of kin of 195 deceased identified to be in the custody of police and Rs. One lakh seventy-five thousand to each of next of kin of 1103 identified persons whose dead bodies were cremated by the police, amounting to Rs. 24,27,25,000.[64] Compensation is granted based on the jurisprudence developed by Indian courts relating to legal standards for remedial, reparatory, punitive, and exemplary damages for human rights violation.[65] It further acknowledges that monetary or pecuniary compensation is a proper, effective and sometimes maybe the only remedy for redressing the infringement the basic human rights of a citizen by public servants and the State. [66] According to the Commission, the claim of citizens who are affected is based on the principle of strict liability, where the citizen must invariably receive comp ensation, and the defense of sovereign immunity is not available[67]. B. KALAHANDI AND RIGHT TO FOOD CASE IN ORISSA: The NHRC has since long maintained that right to food is inherent to living a life with dignity. It has also expressed that right to food includes nutrition at an appropriate level. [68] Since December 1996, the Commission has been dealing with complaints alleging starvation deaths in Koraput, Bolangir and Kalahandi districts of Orissa. The case started in 1996 when the when the Commission took cognizance of a letter from Mr., Chaturanan Mishra, the then Union Minister of Agriculture, with respect to deaths caused by starvation after the drought in the Bolangir district of Orissa.[69] On December 23rd, 1996, under Article 32 a writ petition was filed by the Indian Council of Legal Aid and Advice and others, before the Supreme Court. In the petition deaths by starvation was alleged and that it continued to occur in certain districts of Orissa. [70]On 26th July 1997, it was pointed out by the Supreme Court, that since the matter had been seized with the NHRC and the NHRC was likely to deliver a direction in this case, the petitioner should approach the Commission.[71] The Commission acted immediately and prepared interim measures for a two-year period. Further it requested the State Government of Orissa to constitute a Committee for inspection of all aspects of the land reform question in the affected districts.[72] For monitoring the progress of implementation of its directions, a Special Rapporteur was also appointed. The Commission came to the conclusion that starvation deaths reported from some pockets of the country were most certainly as a result of the consequence of mis-governance resulting from acts of omission or commission on the part of public servants. [73] It was firmly stated that ‘to be free from hunger is not only a fundamental right of the citizens of India, but is also a basic human right[74]. Starvation, hence, results in a gross denial and violation of this right. In order to ensure quality execution of Right to Food, the Commission has recommended setting up of Committees which would monitor the access and availability of food grains to the most vulnerable sections of the society.[75] After organizing a meeting with the leading experts on the issue of right to food, in January 2004, Commission approved the constitution of a Core Group on Right to Food. [76] This Core Group will have the power to advice on issues referred to it and also suggest appropriate measures, which can be undertaken by the Commission.[77] It has also issued the guidelines on the constitution and functioning of such committees to all the State governments and the Central Ministries.[78] If these committees are implemented in a proper manner, they can act as Watch Committees, paving the way for a ‘hunger free India. Further the Commission has also drafted a National Action Plan on Right to Food, and is also seriously monitoring malnutrition in Maharashtra.[79] The manner in which the Commission has dealt with the above two cases, has firmly established that in India, both the courts and the Commission are beginning to treat the economic, social and cultural rights are being treated at par with civil and political rights. India is the few countries in the world to have accorded justiciability of economic, social, and cultural rights.[80] VI. CONCLUSION Though every nation has its own priorities and goals to achieve, there are certain minimum standards which they are expected to fulfill, in order to meet their international human rights obligations and the larger world order. The Paris Principles, adopted by the General Assembly is the edifice on which national human rights institutions have been set up. A free and fully autonomous national institution is the best guarantor for the protection of human rights within the domestic sphere and the National Human Rights Commission of India is fully conscious of the same. It is evident from the preceding sections that with the advent of National Human Rights Commission, human rights protection has taken a leap in India. Inspite doubts about the Commissions independent functioning, it has surprised both the domestic and international community with its decisive and credible actions. The Commission, ever since its inception, has always tried to expand the reach of its jurisdiction, and has b een seriously engaged in the protection of economic and social rights. It has dealt with number of issues like right to food, right to clean drinking water, right to shelter, right to health, right against discrimination etc. However, there are areas where there are avenues for improvisation. The Commission must be able to provide concrete remedies to the hapless victims, and must be vested with explicit powers of prosecuting delinquent public servants in case it finds sufficient evidence of violation human rights. Further it must also be empowered to refer any person for prosecution who for no reason obstructs the functioning of the Commission. This will provide teeth to the system.[81] It is only then that the Commission will be able to investigate cases in a proper manner. Given the fact that the task of protecting and preserving the human rights in the India is task of huge magnitude, the Commission needs to prioritize its work if it seeks to be an effective institution. Hence the Commission needs to identify concrete goals, methodologies which could help them in attaining and accomplishing their goals. Also there is a need to set time-frames within which the goals are to be met. Further, since the implementation of the recommendations of the Commissions by the government is vital to the Commissions success, there should be a â€Å"statutory ensurement† that the NHRCs recommendations will be faithfully considered by the government[82]. Hence the Commission should be vested with enforceable powers to ensure that its decisions and recommendations are implemented. It is only then that the Commission can truly become and remain an effective agent for promoting and protecting human rights of teeming millions. V. BIBLIOGRAPHY PRIMARY SOURCES Protection of Human Rights Act, 1993 Principles Relating to the Status of National Institutions (or the Paris Principles) Punjab Mass Cremation Order, 19 April 2005 National Human Rights Commission of India, Report from Forum Members presented by Dr. Justice Shivaraj V. Patil, 1st August 2006 Amnesty International Report, India: Torture, Rape, and Deaths in Custody, AI Index: ASA 20/006/1992, 1992. SECONDARY SOURCES BOOKS AND JOURNALS Abul Hasnat Monjurul Kabir, Establishing National Human Rights Commissions In South Asia: A Critical Analysis Of The Processes And The Prospects, Asia-Pacific Journal On Human Rights And The Law, 2001, Volume 2, Number 1, 1-53. Anne Smith, The Unique Position of National Human Rights Institutions: A Mixed Blessing?, Human Rights Quarterly 28 (2006) 904-946. B.P. Singh Sehgal, Human Rights in India: Problems and Perspectives, New Delhi, 1st ed., 1999. C. Raj Kumar, National Human Rights Institutions: Good Governance Perspectives on Institutionalization of Human Rights, 19 Am. U. Intl L. Rev. 259, 2003 C.J. Nirmal, Human Rights in India: Historical, Social, and Political Perspectives, Oxford University Press, New Delhi, 3rd ed., 2004. Dr. Ashwini and Kataria, Law Relating to the Protection of Human Rights, Orient Publishing Company, 2nd ed., New Delhi, 2005. Jaskaran Kaur, A Judicial Blackout: Judicial Impunity for Disappearances in Punjab, India, 15 Harv. Hum. Rts. J. 269. Justice J.S. Verma, The New Universe of Human Rights, Universal Publishing Co. Pvt. Ltd, Delhi, 2004. M. Kumar Sinha, Implementation of Basic Human Rights, Manak Publications, New Delhi, 1999. Mohd. Shabbir, Quest for Human Rights, Rawat Publications, New Delhi, 1st ed., 2005. Performance Legitimacy: National Human Rights Institutions, SSRN BOOK Sankar Sen, Human Rights and Law and Enforcement, Concept Publishing Co., New Delhi, 1st ed., 2002. Vijayashri Sripati, Indias National Human Rights Commission: A Shackled Commission?, 18 B.U. Intl L.J. 1, 2000. INTERNET SOURCES: Andrew Byrnes, Andrea Durbach and Catherine Renshaw, Joining the club: the Asia Pacific Forum of National Human Rights Institutions, the Paris Principles, and the advancement of human rights protection in the region, http://ssrn.com/abstract=1397466. Dr Subhash C Jain, The Commonwealth and Human Rights: An Indian Perspective, Commonwealth Law Bulletin, 1999 available at www.rcs.ca/colloquium/Jain.doc (Last visited on March 31, 2010) Excerpts from NHRC India Paper for Universal Periodic Review, available at, http:/

MIDI for beginners :: Computer Science

MIDI for beginners Background The acronym MIDI stands for Musical Instrument Digital Interface. A Musical Instrument is a machine that makes sounds which humans have decided to call music. Digital means information that is encoded in numerical form, i.e. numbers, while Interface means a machine which facilitates communication between two or more systems. In practical terms, MIDI is a standard way for all sorts of modern musical equipment to talk to each other. This equipment commonly consists of things like keyboards, computer sequencers, synthesisers, and samplers, but it also includes mixers, tape recorders, effects generators, guitars, drum kits, wind instruments etc. The MIDI Standard was designed in the early 80's by a partnership between Roland and Sequential Circuits, two of the largest synthesiser manufactures of the time. This came about because of pressure from keyboard players, who wanted a universal interface standard for all their synthesisers to comply to. They were fed up with different synthesiser corporations using their own communications standard which were incompatible with those of other corporations. After the publication of the MIDI standard in 1984, other musical equipment manufactures quickly began to implement it in the designs of their products and MIDI became a world wide standard. A major advantage of MIDI over old analogue interface standards, such as CV (Control Voltage), is that it is possible to transfer up to sixteen channels of data down one cable, as opposed to CV's one channel per cable. Another major advantage of MIDI is that it enables computers equipped with MIDI to be used to write music and control musical equipment. This is done with programs called sequencers. They can give a very high degree of control over music, impossible through conventional means. Another advantage of MIDI is that it is now a world wide standard, insuring that practically all professional electronic music equipment will be compatible with it. Having sixteen channels to transfer MIDI data can also be a limitation when you want to use more than sixteen channels. However, this problem can be got around by using two or more midi interfaces each giving sixteen channels. Another limitation of MIDI is that you can not use it to transfer real time digital audio. MIDI information is transferred by sending a digital signal down a wire from one system to another. This digital data takes the form of binary numbers, physically transferred by sending zero volts for zero or off and plus five volts for one or on. Certain binary numbers convey certain types of information, for example a certain binary number will tell the device that a note on a keyboard has been pressed. This is called a note on event and the

The Snows of Kilimanjaro Essay example -- essays research papers

It is my claim that Ernest Hemingway’s piece, â€Å"The Snows of Kilimanjaro† is most effective at showing how trivial life can be as it regards to what people think is needed to be successful in life for three main reasons. The reasons are that people put too much time into achieving unrealistic goals, people get too involved in obtaining their goals and do not appreciate what they have, and people have the wrong idea about success and can not obtain true success with the wrong vision of what it is. Some people put too much time into achieving their unrealistic goals, and never realize them and then end up wasting most of their life and lively hood in search of their personal success. Those same people also never stop to appreciate what they have in their lives, when all they were trying to obtain could have been in front of them and all they ever wanted. Most goals that people believe make them successful do not, many people have the wrong idea of what success is and when someone dies this is the only time they will realize what actual success is. Hemingway’s story begins with Harry and his wife on Kilimanjaro arguing over many petty things. Harry had gotten into an accident and scraped his leg while they were on their hunting trip. The wound got infected, even though Harry put some medication on it, the wound soon started to become gangrene. He is lying on a cot for the whole story while he continues to bicker with his wife. Many Vultures are around and Harry makes comments on how they must smell the leg, and that is what attracts them to him. Harry has many recollections of events through out his life, he referred to them as the topics he wished he would have written about. Through all of Harry’ recollections of his life he wonders where all his time went. He starts to think about how he has wasted he life and talent with the â€Å"enemy†; money, rich women, and soft living all symbolizing the forces of corruption. The story ends with Harry getting â€Å"rescued† by men in a plane that had landed near them, which the reader soon finds out it was just Harry’s dream as he actually dies. His wife is awoken by a hyena that had fallen off a cliff that was making a human-like cry. When she goes to check on Harry, she finds that he has stopped breathing, and the hyena continues to make the sound that had waken her ... ...e â€Å"good life†, and has painful memories that he will overcome to be rewarded. Harry does share many characteristics with Hemingway’s other characters but he is different in that his profession does not take the form of deep sea fishing or war or bullfighting but of writing. He is also different in that he is rewarded "in the other world." All the other Hemingway heroes must be and are "rewarded" here in whatever private or public form the reward may take. Hemingway’s piece clearly shows how trivial life can be in regards to what is thought to be needed to be successful. The reasons are that people put too much time into achieving unrealistic goals, people get too involved in obtaining their goals and do not appreciate what they have, and people have the wrong idea about success and can not obtain true success with the wrong vision of what it is. Harry clearly illustrates all of those points and the reader can learn from his â€Å"mistakes†. One should have a clear, realistic image of success before they waste their time and effort to obtain it. Success can only be obtain and kept in this world, it can not go with someone when they die.

Fermentatiom By Yeast :: essays research papers

Fermentation of glycine, water, sucrose, galactose, and glucose as induced by yeast. ABSTRACT This lab attempted to find the rate at which Carbon dioxide is produced when five different test solutions: glycine, sucrose, galactose, water, and glucose were separately mixed with a yeast solution to produce fermentation, a process cells undergo. Fermentation is a major way by which a living cell can obtain energy. By measuring the carbon dioxide released by the test solutions, it could be determined which food source allows a living cell to obtain energy. The focus of the research was to determine which test solution would release the Carbon Dioxide by-product the quickest, by the addition of the yeast solution. The best results came from galactose, which produced .170 ml/minute of carbon dioxide. Followed by glucose, this produced .014 ml/minute; finally, sucrose which produced .012ml/minute of Carbon Dioxide. The test solutions water and glycine did not release Carbon Dioxide because they were not a food source for yeast. The results suggest that sugars are very good energy sou rces for a cell where amino acid, Glycine, is not. INTRODUCTION   Ã‚  Ã‚  Ã‚  Ã‚  Fermentation is an anaerobic process in which fuel molecules are broken down to create pyruvate and ATP molecules (Alberts, 1998). Both pyruvate and ATP are major energy sources used by the cell to do a variety of things. For example, ATP is used in cell division to divide the chromosomes (Alberts, 1998). By taking a Carbon Dioxide, rich substance and mixing it with a yeast, solution fermentation will occur, and then it could be determined if it is a good energy-producer. In this study glacatose, sucrose, glycine, glucose, and water were used to indicate how fast fermentation occurred. The overall result shows that monosaccharides in particular galactose and glucose were the best energy source for a cell. Materials and Methods There were five test solutions used in this experiment, water being the control, which were mixed with a yeast solution to cause fermentation. A 1ml pipetman was used to measure 1 ml of each of the test solutions and placed them in separated test tubes. The 1 ml pipetman was then used to take 1ml of the yeast solution, and placed 1ml of yeast into the five test tubes all containing 1 ml of the test solutions. A 1ml graduated pipette was placed separately in each of the test tubes and extracted 1ml of the solutions into it. Once the mixture was in the pipette, someone from the group placed a piece of parafilm securely on the open end of the pipette and upon completion removed the top part of the graduated pipette.

Report on Financial Statement Fraud Scheme Case Study

Report on Financial Statement Fraud Scheme Case Study: The Importance of Timing ACC/556 Professor University of Phoenix December 19, 2011 Memo To: The Management From: Forensic Auditor Date: 12/19/2011 Subject: Case Study on the Importance of Timing and Financial Statement Fraud Scheme As our company is in process of conducting investigation to detect any financial statement fraud or abuse, I have come across the case where expenses were recorded in the financial statement under the period it was disbursed to vendor and actual services occurred in next or other financial year period.It’s against the regulation of SEC and GAAP guidelines. In this particular case the repair were completed in current year and vendor was prepaid for services in full last year financial period, which a violation by recording expenses in the wrong period. No one took the funds and commit fraud but it shows inaccurate expenses and revenue in financial statement for both current and past years. It was done to maintain the repair budget for last year as there was room to spend more last year , so the plant supervisor and purchase manager decided to pay in advance last year and actual services were occurred this year.As per scope of examination a company can lose a substantial amount of revenue through occupational fraud and abuse. There is several deterrence methods can be implemented by a company to avoid frauds and abuse by employees. This misleading financial statement fraud may impact our company’s investment potential, credit worthiness, business operation, and employee morale (Wells, 2005). The SEC Acts of 1933 and 1934 were passed by Congress of United States to provide sources of potential liability for accountants to ensure protection for investors and for facilitation of orderly capital markets (Lowers, Ramsey, Sinason & Strawser, 2007).These acts enforce accountability on accountants to practice integrity when working for clients and financial institutions by re porting misstatement disclosures in financial statements. As a forensic auditor I collect evidence from company’s employees, customers, vendors, and anonymous sources. The sampling tools and techniques used in this investigation consists systematic random selection of data from selected sources. The forensic accountant use computer forensics, data analytics and interviews to allow them to assemble much of the required evidence for an investigation.This abuse was detected when we see the invoice of heavy amount paid by end of the last year without any inspection report or repair completion document in file. The further investigation showed it was done later this year. No employee took any funds to commit financial fraud or larceny but the financial statement were misleading to the users of those statements. A company may experience such type of abuse or corruption schemes developed at any given time, more than one area or all over the company.Corruption can be performed by fra udster employees who intentionally and wrongfully use their influence to gain personal financial gain from company business transaction. It can be limited to a particular department or it may exist in all structural levels. It is vital for a company to review financial status routinely to ensure proper accounting and reporting procedures are followed in entirety of company business transactions. It is extremely important to review before an end of year transactions with heavy amounts to ensure validity of amount and services occurred in that financial year.There are many other red flags an investigator or auditor can find to detect such recording of expenses in wrong period. For example when there is an abnormal growth in number of day’s sales in receivable or decline in day’s purchases in accounts payable. These abnormalities and abuse can be avoided through reviewing acquisitions journal, general ledger and accounts payable master file to ensure that there are no lar ge or unusual amounts. Also review vendors’ invoices, receiving reports, purchase orders and purchase requisitions to verify that they are valid and are for reasonable amounts.Trace inventory acquisitions to the inventory master file to verify that items recorded as inventory are all valid. Trace receiving reports and vendors’ invoices to the acquisitions journal to verify that all received goods have been properly recorded. Compare transactions recorded in the acquisitions journal to the vendors’ invoices, receiving reports, purchase orders, and purchase requisitions to verify that they have been recorded at their correct amounts, date, and quantities.Other factors that aided in this investigation are from checking cash, and disbursement journal entries to be dated with the date of the check. The related monthly general ledger summary entries shall carry the date of the month summarized. Procedures that need to be implemented to ensure that fraudulent processin g of vendor invoices does not exists would consist of: †¢ Only original invoices being processed for payment †¢ Proper authorization obtained for price differences on invoices Proper authorization obtained for quantity differences on invoices †¢ Invoices received from authorized vendors †¢ Check stock should have pre-printed sequential numbers and logged in a register †¢ Separation of duty for printing and mailing of vendor checks †¢ Separation of duty for computer vendor master’s listing and updates †¢ Ensure merchandise is properly delivered to a company facility. †¢ Reviewing general ledger entries for unusual amount and date of the year.The substantive procedures to test effectiveness of internal controls for recording expense is to examine accounting records, reports, documents, control related activities, and client procedures. The implementation of above mentioned procedures will decrease the risk of fraud and abuse in an organiz ation. References: Wells, J. T. (2005). Principles of Fraud Examination. Hoboken, NJ: McGraw-Hill. Mulford, C. W. , & Comiskey, E. E. (2002). The Financial Numbers Game. Hoboken, NJ: John Wiley & Sons, Inc.