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Monday, March 5, 2012

Dissertation on Environment

Dissertation on Environmental Chemical Disaster

Introduction
Nowadays the industrial and technological progress facilitates consistently human life, but, on the other hand, it creates new threats to the health and life of people as well as to the environment. In this respect, chemical industry is particularly dangerous because the use of modern chemicals, being a constituent part of the production process, may threaten to the environment and people. Moreover, at the present moment, hazardous chemicals are used in different industry and they may be present in households. In such a situation, the threat of some accidents involving chemicals may be very harmful for people and environment.

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Among the most dangerous and widely spread chemicals it is possible to name chlorine, which is very destructible for both people and their environment. At the same time, it is one of the major chemical elements that used in different fields and people are practically constantly imposed to the threat of its negative impact in case of some accident.

The chlorine threat
Speaking about the chlorine threat, it is necessary to point out that this threat is very serious and it is impossible to estimate that some areas are more exposed to this threat than others. The wide use of chlorine leads to its wide spread and the IUB area is not an exception in this regard because chlorine is one of the essential chemical elements that is used daily in different fields and people are often unconscious that they may come in contact with this chemical. At the same, it is necessary to point out that this chemical is very dangerous to human health as well as environment. It is worthy of mention the fact that many specialists insist on the necessity of the ban of the use of chlorine (CFPA). The main argument for the ban of chlorine is its negative impact on human health and the potential danger this chemical may expose the environment to in case of an accident. Specialists argue that even in small quantities chlorine may be dangerous to human health, while in case of an accident the impact of chlorine may be lethal to humans (CFPA). At the same time, people cannot be absolutely secure in their household because chlorine may be used in household too that is also a potential threat to human health (Household Chemical Emergency).

In this respect, it should be said basically chlorine is used for the disinfection of water and it is basically applied to disinfection swimming pools, though it is also used for the filtration and disinfection of waste waters. For instance, Borough of Indiana plant uses this chemical in the process of disinfection of the plant (Borough of Indiana). Naturally, this means that this chemical is stored on the plant and potentially this may cause an accident if this chemical is not stored in accordance with the existing norms and standards. Also, chlorine may cause serious health problems if it is not properly used in the process of disinfection of swimming pools water that may affect people that are directly involved in this process or that have access to this pool.

On the other hand, it is not only storage or misuse of chlorine that may cause an accident or produce a negative impact on human health and environment, but it is also necessary to remember about the possibility of an accident during the transportation of the chemical. In this respect, it is possible to mention the chlorine release in Glendale, Arizona during a rail car unloading operation (DPC Enterprise Chlorine Release). Such an accident could occur everywhere, including the IUB area.

The vulnerability of people to the threat
In such a situation, it is obvious that potentially practically all people may be exposed to the threat of the release of chlorine and its impact on their health. At the same time, it should be said that the effect of chlorine on human health may be extremely negative. Potentially, it may result in the death of people that are exposed to the impact of chlorine. Basically, chlorine affects the respiratory system of human body, though it also affects other organs, especially eyes. This is why people need to be protected from the impact of this chemical element, otherwise, they may have serious health problems or even die. In addition, chlorine produce a negative impact on the environment too because it change the gas balance in atmosphere destroying plants and killing animals that are affected by chlorine.

Speaking about the number of people and area that may be affected by chlorine threat, it should be said that it totally depends on the scale of the accident. To put it more precisely, it may be an accident with the misuse of chlorine during the disinfection of the water in a swimming pool that will affect only people that are directly involved in the procedure of disinfection or who used the swimming pool. On the other hand, it may be an accident on the plant leading to the release of chlorine that will affect not only the plant and its personnel but also nearby areas affecting all people living nearby, while the accident during transportation may occur anywhere and anytime affecting the nearby territory. It is also necessary to take into consideration such factors as wind, for instance, which can spread chlorine in certain direction and the stronger is the wind the further the chemical will be spread.

The plan of actions
Obviously, in the case of accident involving chlorine, it is necessary to start actions immediately. However, it is extremely to strictly follow the existing norms, standards, and regulations concerning the storage, transportation, and use of chlorine because it is much easier to prevent the disaster than cope with its consequences. In this respect, it should be said that people should be informed about the potential threat and they should be prepared for the accident. It is important that the area and even individual households had special rooms or facilities where people could be secured and protected from the negative impact of chlorine.

Nevertheless, if the accident occurs, it is primarily necessary to inform people about the accident. In this regard, the signal system developed in the IUB may be very effective because the use of sirens may immediately inform people about the potential threat (Monroe County). As soon as people receive the information or are warned about the threat they should get into the specially prepared facilities where they could be protected from the negative impact of chlorine. However, if such special facilities are not available, people should stay indoors and close all doors, windows in order to prevent the access of chlorine into their houses. It is recommended to move to the highest point in the house and the less windows and doors there is in the room the better because the access of chlorine will be minimal. It is also possible to cover doors and windows with blanket, which could be an extra protection from the possible penetration of chlorine. Ideally, it is recommended to have a gas mask at hand. Finally, it is necessary to stay at a secure place as long as the accident and its effects are not eliminated.

Conclusion
Thus, it is obvious that it is necessary to get prepared to possible accident involving chlorine because this chemical element is very dangerous and, at the same time, it is extremely widely spread. It is really difficult to predict when an accident can occur, but it is necessary to have a clear plan of actions in order to respond to the accident effectively.

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Friday, March 2, 2012

Dissertation on Prostitution

Dissertation on Prostitution

As long as there has been supply and demand, sex has sold. The average arrest, court and incarceration costs today amount to nearly $2,000 per arrest. Cities spend an average of 7.5 million dollars on prostitution control every year, ranging from 1 million to 23 million dollars. Prostitution being a public order crime, it is important to learn about the different types that effect our communities.

1) The first type I will discuss is the streetwalker. This is the most common form, and the most stereotypical form of prostitution. They live an extremely tough life, age quickly, and have pimps (a companion-master of the prostitute). Due to their visibility and aggressive nature about propositioning, they are most often arrested by police.

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Of all the prostitutes they are the least attractive, lowest paid, and the most vulnerable men and women in the business. Many are impoverished minorities, and young runaways fleeing from sexually and physically abusive homes with very little education. Of those who survive learn specific strategies to promote survival, such strategies include refusing to trade sex for drugs, or refusing clients they consider dangerous or distasteful (Siegal, 2003).

2) Skeezers or strawberry prostitutes use their money from sex to support their drug habits. They are more likely than other prostitutes to be victims of extreme forms of violence (Siegal, 2003).

3) Bargirls hang out at bars, usually one at a time, drink and wait for customers. They usually have an agreement with the bartender (Siegal, 2003).

4) Brothels are large establishments usually run by madams that house several prostitutes known as Brothel Prostitutes. A madam is usually a woman and takes on a more professional role than her pimp counterpart. Her cut is usually 40 to 60 percent of a prostitute's earnings. The prostitutes are usually in good health due to regular testing, are thoroughly trained, and due to the high house security relatively safe (Siegal, 2003).

5) Call girls are the most expensive and exclusive form of prostitution and can bet more than $100,000 per year. The girls are higher quality stemming from middle class backgrounds servicing upper class customers. The focus here isnâۉ„¢t just sex for money but a date where the customer is made to feel bothel important and attractive. Call girls work exclusively via telephone. The entertainment of sorts takes place in the girlâۉ„¢s apartment or the clients. Even though a lucrative business with no pimp or madam to boost security these girls take a high risk (Siegal, 2003).

6) In Las Vegas 134 pages in the phone book are dedicated to escort services or call houses. The client will call and request a male or female sex worker. The call house is half brothel and half call girl service. The madam receives the call and if satisfied in finding the customer acceptable arranges a meeting for the client and one of her workers. The difference being that the prostitutes is on call rather than living together in a house. Since the madam never meets the client, legally speaking, this role is much safer for the madam (Siegal, 2003).

7) Circuit Travelers travel in groups of 2 to 3 to different labor camps (NC seasonal workers), especially right after payday. They can service a whole crew and leave in one night. Sometimes young girls are forced into this work under threat of violence by their pimps, charging $20 a girl and only paying her $3 (Siegal, 2003).


8)Massage Parlors are a place where massages as well as sexual services can be purchased. Masseuses usually offer oral sex and manual stimulation and it us highly unusual for her to perform many of the acts of other prostitutes, such as intercourse (Seigal, 2003).

9) A baby pro is another name for a child prostitute under the age of 16.

10) Convention Prostitutes usually have a wealth of information on the convention topic, and usually work out of larger cities.

11) The last type of prostitute I will discuss are male prostitutes, (a.k.a. gigolos, hustlers, callboys, kept boys). The most common form of male prostitution is the male escort. The male prostitute usually services male clients. A gigolo is usually a young man with an older woman while kept boys refer to older men keeping a young man. Both portray a sugar daddy or sugar momma relationship (Calhoun, 1995).

The male street hustler is the most visible of the male prostitute, because he often operates on street corners, out of bus terminals, or in hotel lobbies. Unlike the callboy who either operates alone or by advertisement in an under ground newspaper or works with a pimp, the street hustler neither advertises nor works for anyone else (Calhoun, 1995).

I hope this paper has thoroughly explained the different types of prostitutes working today. Sex is a lucrative business ever growing and flourishing with the changing of sex roles, identities, and as technology booms so to I predict with the different types of prostitution.

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Dissertation on Liberalism

Dissertation on Liberalism

North American society has been changing in its social and economic spectrum over the past two decades. In turn, the current political ideological viewpoints of liberalism have digressed toward those of John Locke and John Stuart Mill of the eighteenth century in order to compensate for these changes. Reform liberalism, the popular political ideology at that time, was insufficient to deal with the problems that were arising due to these social shifts. Society's recent turn toward classical liberalism in particular can be explained with the discussion of the main concepts on which classical liberalism is based.

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Classical liberalism is composed of many ideologies that are shared by both it and reform liberalism. Reform liberalism grew from classical liberalism because of the limited nature that the classical liberal ideologies possess. The nature of classical liberalism can be viewed as limited in a negative or a positive light depending on who is being subjected to it. The presence of the government can be interpreted as helping or detrimental. Classical liberals choose to view the state as more harmful than helping and therefore choose to promote the idea of limited government, which will be discussed further as it pertains to the economy and other social matters. Classical liberalism also promotes an ideology in which people believe in the absolute freedom from coercion by the government and in all other aspects of a person's life. This negative liberty is a major downfall of the existence of government, according to classical liberals. In the eighteenth century, when liberalism began, the monarchy was totalitarian in nature and gave rise to an ideology that saw the state as a threat to freedom and equality. Classical liberals believe in the equality of right, while reform liberals believe in the equality of opportunity. Equality of right is the right for every individual to have the same claim to the same resources such as jobs and income. Equality of opportunity describes the ideology in which everyone is given the resources that they need in the beginning to ensure a fair competitive environment later on. Another ideology that both classical liberalism and reform liberalism have in common is the need for the consent of the governed. Those who are being led by the state must be of a majority agreement regarding the credibility of the ruling party. The classical and reform liberal ideologies disagree with respect to the breadth of the population that is valid in providing their consent. Reform liberals feel that a larger group is necessary while the classical liberals are satisfied with a smaller group in comparison.

Classical liberals believe that society should be left to itself on all matters except for those concerning the protection of people from the harm of other people. This suggests that the state should take on a "nightwatchman" entity and keep its contributions in a minimal respect. One single entity cannot be expected to successfully direct a complex society as well as it can direct itself. The works of Milton Friedman and Friedrich Hayek propose that people have to live in communities to survive and that the best way to ensure the common welfare of everyone is to work collectively to achieve the common goal of freedom. Classical liberals acknowledge that there will inevitably be a gross inequality of wealth in this situation, but that it is necessary for equality of right to exist. In this system, everyone must live under the same rules, which does not ensure that living under these rules will produce the same outcome for all members of society. Inevitably, some will have more than others. This will create an economic gap and in doing so, will help to feed the common desire for each individual to increase their overall worth. Without this gap, people will not have the incentive to better themselves since the state would supposedly ensure that their economic position would be secure enough to remain average.

Classical liberalism is associated with the free market in the economic sphere. The idea that people will be best able to thrive if they are subject to free competition in the market and therefore free from government control in that respect (limited government). The purpose of the government in the free market is to enforce the laws and regulations that enable the free market to take place to ensure that the people's property is protected. This theory is important in realizing why a government would propose a "laissez-faire" situation.

The liberal government in Canada is more of a conglomerate of the two classical and reform liberal ideologies that existed in the past. The leaders of the liberal party can change the genre of ideology toward which they lean if the state of society deems it necessary. The economy in the eighties and nineties has been dwindling compared to the booming economic growth in prior years. Many other problems were arising such as increased welfare dependancies and the eruption of violence in inner cities. The liberal reform government of the early eighties was unable to solve these problems through their current policies, so classical liberalism fell back into favor. The Canadian leaders during the era, Jean Chretien and Brian Mulroney, cut spending in the public sector to facilitate the expansion of the private sector. This increase in the development of the private sector was good for the economy in this sordid time. Another policy that the classical liberal government in Canada in the eighties and nineties implemented to increase the development of the private sector was the systematic cutting of taxes when is it possible. The Chretien government even dismantled some of the participatory programs set in place by Trudeau, whose party was leaning toward reform liberalism before the Chretien government came into power. These actions brought about the desired changes that were necessary for the economy and were examples of limited government. With the exception of a decrease in taxes, the public seems to see these actions in a negative light. The cutting of funding in areas such as education and health care are never smiles upon by the governed partly because they fail to see the big picture and are focused on their own immediate welfare. These actions are also being used by competitive parties to win taxpayer votes in recent electoral campaigns. The classical liberal government is being portrayed as having destroyed all of the hard work of the pre-nineteen eighties' elected officials. If the liberal caucus wishes to be successful in winning the majority in the 2003 provincial elections, they will have to work hard to vindicate their actions by helping citizens to see that limited government does not mean limited gain.

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Thursday, March 1, 2012

American History Dissertation

Dissertation on American History

The war of the North American colonies for independence (1775-1783) was the natural result of the complex processes that occur both in America and in England itself. By the middle of the XVIII century, colonies have grown significantly in economic terms, domestic trade has been established, former economic fragmentation and isolation have been overcame. In essence, they were no longer dependent on the supply of the metropolis, as they had their own navy, inexhaustible reserves of the forests and fertile land; planters produced a tobacco, rice, indigo for export; attempts were made to plant cotton. Although the colonies belonged to England, people migrated there from almost all European countries and the vast majority of immigrants belonged to the labor force, mainly, to Ireland and Germany.

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In the XVII century, most colonists were in need of care metropolis. However, it was concerned about a solution of its own internal problems such as the fight between the king and the parliament, revolution, Stewart restoration. In the XVIII century, everything turned out to the opposite. Colonies were ready for independence but Britain, having stabilized internally and having won France in the Seven Years War, became the powerful mistress of North America, Canada, attaching other French lands.

Metropolis attempts to restrict free enterprise in the colonies and to subordinate it to metropolis’s interests created economic opportunities for the War of Independence. In the second half of the XVII century and in the first decades of the XVIII century, it was issued a series of parliamentary acts that regulated foreign trade colonies(Tindall, 113).

The act written in 1763 that prohibited migration to the west of Appalachian Mountains had to keep colonists in some administrative boundaries of the land monopoly of the King and Lords-owners that tried to increase quits-rents.

Moreover, the British Government was concerned about finding funds for the support of the bulged administration of the colonial empire and troops located there. For this in 1764 there were imposed new duties on some goods(Reynolds, 139).

Unlike previous regulations, this law affects almost all the colonists because the registration of any documents and the issuance of publications were subject to stamp duty. The adoption by the Parliament led to the first outbreak of violent protests in the colonies. The movement against stamp duty was held under the slogan of „no taxation without representation”. Colonists outraged not the severity of the tax; it was not wasting. However, the very fact of its imposition by Parliament, in which there were no representatives of the North American colonies. For the first time in American history electrify masses went on the streets of cities.

At the same time, it was increased agricultural movement against feudal obligations that have taken an especially large magnitude in the colonies of New York, North, and South Carolina. Troops dispersed throughout the colonies could not close the western border against the squatters. In the early 70’s of the XVIII century, guerrilla struggle was unfolded in the Green Mountains, which were then cross-border area of the current state Vermont. Farmers and rural populations along with part of the townspeople were the bulk of future fighters for independence, although the forces of those and others were still divided (Reynolds, 139).

A stamp duty has been replaced with new custom duties, but it failed to make peace in the colony. In Boston, March 5, 1770 townspeople clashed with British soldiers who, in defense, had killed and wounded several people. «Sons of Liberty» successfully used the «policy of the street» and clumsy actions of British authorities to incite a discontent. It has become applied the tactics of collective boycott against imported British goods, own searches of the suspects in collusion with the authorities, but without the killing and bloodshed. One of the most active troublemakers was Boston servant Samuel Adams. In 1773, the group of colonists at his initiative having changed to the Indians had thrown at the bottom of Boston Harbor a consignment of English tea („Boston Tea”).

England has reinforced the pressure by moving to the steep administrative actions against Massachusetts, closing the Boston port, and attaching the American north-west to its province of Quebec (Canada). Patriotic circles across the country were opposed to these “intolerable acts”. In 1774 in Philadelphia, there was the first Continental Congress. It was the council of representatives of the colonies, the same council was held in 1765 about The Stamp Act. As of „Declaration of the Rights” refers to the right of colonists to govern themselves as well as the „life, liberty and property rights’. This was not the proclamation of independence yet, although the country teetered on the verge of it(Tindall, 146).

The war began spontaneously April 19, 1775, when English-chief in America, General Gage, ordered to seize a weapons depot arranged patriots not far from Boston and to arrest the leaders of the „conspirators”. Sent by him the regiment engaged in battle with armed farmers in the area of Lexington and Concord. Initially the Englishmen had overweight. However, driving back, when the leaders of the patriots were able to escape in advance, as some of the weapons had been removed, they were fired continuously by local residents from all kinds of shelters. Having lost a third of the soldiers, the regiment hardly reached Boston. The first battle of the War of Independence was good for the patriotic forces.

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Monday, February 27, 2012

Dissertation on Mexican Immigration

Dissertation on Mexican Immigration to the United States

America, as the saying goes, is a nation of immigrants. So are other countries, perhaps all other countries, if one delves back far enough into the prehistory of human wanderings. The flow of immigration in the contemporary history of the United States is not similar to traditional patterns of immigration occurred before. Europe accounts for only about 13 percent of the recent immigrants (Tichenor, 2002). Central and South American and Caribbean countries send significant numbers, as do several Asian countries. Immigration into the United States is now overwhelmingly from the third world. From the statistical and practical perspectives, the largest number of immigrants is coming from Mexico, and these immigrants, both conventional and illegal, represent an oppressed population.

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Scholars and specialists on immigration have approached the subject from many perspectives. Some use economic models, some sociological. Some studies focus on social change at a large-scale level, some on individual decision making. Some are historical, others are ethnographic and still others are abstract and even mathematical. Interestingly, the experience of Mexican immigration has led social scientists to develop new theories of immigration that focus on family decision making (Monto, 1994). More than any other stream of immigrants in American history, Mexicans come to the United States without breaking their personal and family connections at home. Many travel back and forth across the border frequently. They come to the United States intending not to make a permanent home but to increase their incomes to make better lives for themselves and their families in Mexico. Many urban and rural communities in the Southwest are now dominated by people who feel a more permanent commitment to Mexico than to the United States - and, correspondingly, many communities in Mexico are populated by a majority of people who have spent some significant part of their lives in the United States (Monto, 1994).

The United States shares a 2,000-mile border with Mexico. In the nineteenth century, the United States annexed almost half of Mexican territory, and the Mexican population with it. Mexico has sent people across its shifting northern border at least since the time that statistics were first gathered. The latest period, however, has seen a huge increase in Mexican immigration. From 1961 through 1993, over 4 million Mexicans arrived legally, or 21 percent of the total documented immigration into the country (Tichenor, 2002). When the undocumented arrivals are factored in, the Mexican share of immigration in the fourth wave is well above one-quarter.

Most Mexicans come into California or the southwestern states, particularly Texas - both of which were formerly part of Mexico. Over most of American history, a majority of Mexican immigrants provided agricultural labor. In this respect, the Mexican immigrants differed from the Europeans, whose backgrounds were often rural but who immigrated to American cities. An acute labor shortage in the fields of the Southwest during World War II led to the American and the Mexican governments’ negotiating the Bracero program (Monto, 1994). Under this program, Mexicans entered the country temporarily in order to provide seasonal agricultural labor. They were guaranteed certain standards of wages and working conditions (although, in practice, the guarantees often failed), and they returned to Mexico after the work was finished. The program was dropped between 1947 and 1951 and then resumed again until 1964 (Monto, 1994). In peak years, it brought almost half a million workers to the United States.

The Bracero program ended, but the demand for Mexican workers did not. Immigration, both legal and illegal, grew from the 1960s until the present. The border became porous, with people moving back and forth across it. In earlier periods, Mexican migrants were concentrated in certain specific sending communities, but over time, the appeal of emigration has broadened. The 1980s and 1990s have seen “a significant flow into the United States of non-Spanish-speaking Indians from Mexico, the largest group being Mixtecs from the southern state of Oaxaca” (Zabin et al, 1993, p.51).

In the United States, Latinos have become the second-largest ethnic minority group - and Mexican Americans constitute the largest number of Latinos (Tichenor, 2002). Mexican Americans remain concentrated in California and the Southwest, where they have a major effect on the culture. Native Mexican Americans, or Chicanos, along with Mexican immigrants, provide the largest share of agricultural labor in the region. The struggles of the United Farm Workers, under the charismatic leadership of the late Cesar Chavez, to organize them and improve their living conditions caught the imagination and sympathy of much of the country. Still, Mexican immigrants, and the Mexican American population generally, are no longer predominantly agricultural (Monto, 1994). Like other immigrant ethnic groups, they have moved to the cities. Los Angeles has become a principal center of Mexican population especially East Los Angeles and, increasingly, the formerly predominantly African American area of South Central Los Angeles.

With a few exceptions, countries «specialize» in the types of immigrants they send to the United States. The principal exception is Mexico, which ranks first in both conventional and illegal immigrants (and many legal immigrants from Mexico have had one or more previous periods of U.S. residence as undocumented immigrants) (Tichenor, 2002). Still, of the total immigration during the 1980s from Mexico, El Salvador and Guatemala, only 30 percent was legal, and 70 percent was undocumented, according to the most informed demographic analysis (Fix and Passel, 1994).

The sources of conventional immigration are spread broadly, with a concentration in the Caribbean region (Mexico, the Dominican Republic and El Salvador) and Asia (the Philippines, China, India and Korea). Although Mexico is the largest single source, it does not dominate. In 1993, the top ten countries sent just 58 percent of the total conventional immigrants (Tichenor, 2002). People move to the United States for a variety of reasons. Part of the fascination of learning about the subject is to begin to understand the variety, not to try to reduce it to a single cause. Jorge Durand and Douglas Massey illustrated this particularly clearly in the case of Mexican immigration to the United States (Durand and Massey, 1992). In a review of studies of thirty seven Mexican communities, they found enormous differences. Some migrants came from relatively stable communities, others from disrupted communities (Durand and Massey, 1992). Some intended to leave Mexico for good, others for only a brief time. Some migrants were from the poorest stratum of their communities; others were relatively prosperous. Some owned land at home, some did not and some used their U.S. earnings to purchase land. In some cases, the commercialization of local agriculture opened new options to poor people and therefore reduced immigration to the United States; in other cases, commercialization led to unemployment, deprivation, and more emigration (Durand and Massey, 1992). Some communities sent almost exclusively adult men to the United States, whereas others sent balanced groups of women and children along with the men (Durand and Massey, 1992). In some Mexican communities, a majority of the people had migrated to the United States at some point in their lives, and in other communities only a small minority. Among the thirty-seven communities, almost every possible pattern was found. Durand and Massey concluded that “the social structures of individual communities differ greatly, that it is the interaction of community structure with individual and family preferences that leads to the decision to migrate and that therefore a large number of different patterns and causes naturally emerge” (Durand and Massey, 1992, p.92).

At current moment, there are about 10 to 11 million illegal migrants in the United States who are doing the jobs most Americans rather not do (Toro-Morn & Alicea, 2004). Some people suggest that the illegal immigrants should all be deported, but they do not realize the severe economic consequences this would cause America and it’s employers. Reforms have been attempted in order to create a solution, but it seems as though nothing has actually solved the problem. President Bush addressed the situation by sharing a proposal for reforming immigration laws. President Bush wants to create a “guest-worker” program that “would go hand in hand with a stiffer, more improved border security program” (Toro-Morn & Alicea, 2004, p.91-92). Bush also added that U.S. employers have to demonstrate that no American workers are willing to do a job before it can offer it to a person under the “guest-worker” program. Those under this program are not guaranteed to not be deported at the end of their “guest-worker” period. This program would help strengthen security because it would create identification cards that would allow authorities to keep track of everyone under this program. Simultaneously, the Senate Judiciary Committee has proposed its own measure by Senators John McCain and Edward Kennedy (Toro-Morn & Alicea, 2004). The idea they posses, which is similar to Bush’s, would allow current illegal immigrants to stay in the U.S., pay a fee, and apply for the “guest-worker” program. This plan would allow about 400,000 new “guest-workers” into the country each year and after six years of living and working in America they would be able to apply for U.S. citizenship (Toro-Morn & Alicea, 2004). The proposal that was supported by Bill Frist, the Senate Majority Leader, and the one supported by the House of Representatives would reform the system in a much stricter fashion (Toro-Morn & Alicea, 2004). Their proposal would make illegal immigrants felons, increase the penalties on U.S. employers who hire these illegal immigrants, and would take a huge step at improving border control. The idea is to construct a fence along one-third of the Mexican border in hopes that it will prevent people from easily crossing the border.

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Hedda Gabler Dissertation

Dissertation on Hedda Gabler

Hedda Gabler is one of the most remarkable female characters created by playwrights. Due to her unconventional behaviour and defiance of stereotypical female behaviour patterns, this character received a strong reaction from critics. Some noted that she has almost demonic power and misrepresents real women with her pervert art at manipulation of people. Thus, A Norwegian critic labelled her a “monster created by the author in the form of a woman who has no counterpart in the real world,” and Hjalmer Boyeson named Hedda “a complete perversion of womanhood” (CUNY, 2005). The opposing view was to treat her as a New Woman, in the understanding of the critic Gail Finney, with emphasis on self-fulfilment, belief in equality, openness about her sexuality, good education, career emphasis, and preference of comfortable clothing. Analysis of the play reveals, however, that Hedda fits this ideal only in some aspects, missing many important traits of a New Woman.

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The drive to be independent is clearly visible in Hedda’s behaviour. Many critics have noted that she preserves her maiden name that stands in the title of the play, while conventionally she has to be called Hedda Tesman, not Gabler. He (2001), for instance, believes that the us of the name Gabler “highlights not only Hedda’s aristocratic family background (her father is a general) but also her close association with the upperclass standard of living, both materially and spiritually”. However, it seems possible to use a different explanation for the reversal of names: Hedda maintains independence and autonomy from her husband, keeping the name that stands for what she was since childhood.

Hedda certainly remains intellectually and morally independent of her husband’s influence, partly because he is not a strong enough personality to influence a woman like her and partly because she is totally unable to develop an emotional bond with him or anybody else, for that matter. She certainly does her best to underscore this independence from Tesman. Thus, in Act 3, when Tesman rejoices about their improved prospects since Lovberg drops out of the competition for a professor’s position, she retorts: “Our way? Pray leave me out of the question”. Lack of emotional attachment for her husband makes her indeed see her own living as totally separated from his own; she chooses to be with him as long as it suits her intention of being a mistress of the house entertaining the local jet set; she keeps in mind that “it was part of our compact that we were to go into society--to keep open house” (Act 1). This detachment makes her likely to manipulate her husband as an object, thus she seriously considers if she can one day “get Tesman to go into politics” (Act 1).

Thus, Hedda is indeed independent, but what about self-fulfilment? The matter is that Hedda does not have any stated purpose for self-fulfilment. She not only shuns motherhood; she does not feel any interest in any social or intellectual pursuit that would give her life a meaning. This partly stems from Hedda’s passionate denial of any attachment to anything: “No responsibilities for me!” (Act 2). The big reason is that she is deprived of any passion for anything. In a conversation with Judge Brack, she admits that she can only “bore herself to death” (Act 2). This quality was underscored by F.L.Lucas in his 1962 analysis of the play where he names Hedda “the idle, emancipated woman--and what she is to do with her emancipation, the devil only knows” (CUNY, 2005).

So, Hedda is emancipated indeed, and in this she seemingly fits into the mould of the New Woman. Still, although seeking equality with men and independence, she is not interested in being financially independent and intends to depend on her husband for money. A woman, in Hedda’s conviction, has to sell herself to men at a high price. She reflects this belief when she says to Mrs. Elvsted that the fact that she is not “expensive” is “stupid” is her (Act 1). Besides, apart from this emancipation, she demonstrates few of the qualities desired by Gail Finney in her definition of a New Woman. Throughout the play, it becomes evident that Hedda possesses a brilliant mind allowing her to manipulate Tesman, Mrs. Elvsted and Ejlert with devilish skill.

Education, nevertheless, does not show anywhere. One can deduce that Hedda is probably a woman whose circle of interests is rather narrow. Thus, on her wedding trip with Tesman, she complains that she was extremely bored as she had to “hear of nothing but the history of civilisation, morning, noon, and night” (Act 2). Considering that Tesman, with his dedication to work and enthusiasm was not probably the worst story-teller, this reaction seems overdrawn even for a woman frustrated with her marriage. Anyway, it seems that Hedda does not have any interests that could have appeared to fill her life if she had received a good education. Thus, waiting for guests, she bothers herself with the question: “What in heaven’s name would you have me do with myself?” (Act 2).

As a result, Hedda does not have a job or any other social activity that could fill her days and let her use her potential. Asked by Judge Brack about the possibility to find a vocation in her life, she replies with a pessimistic phrase “Heaven knows what sort of a vocation that could be” (Act 2). Indeed, the only pursuit for Hedda Gabler seems to be sitting in the room and receiving guests, spending her husband’s money. One can suppose that an academician like Tesman would hardly object to a wife engaged in some charitable activity or even taking up a real job – it is just that Hedda is not so much a New Woman to care for any serious occupation.

The play does not really contain any indication that Hedda displays openly her sexuality. One can even suppose that she does not have an intense sexual drive, using men mostly as objects for manipulation. To do this, she can use their sexualities, but seems to be guarding her own. She is also afraid that Judge Brack may use his powers to “to manipulate her sexually” (He 2001). In fact, she is afraid of him being “the only cock in the yard” (Act 3).Thus, she does not seem to demonstrate much openness about her sexual life; instead, she uses the realization of these impulses in men to establish her domination over them.

Speaking of manner of dressing, Hedda is not the one to give up elegant attire in favour of comfortable bulky stuff. Since her life is focused on being a lady of the world and attracting men, she is willing to spend hours in her room changing her dress before the reception (Act 2). At her appearance, her dress is described as “a tasteful, somewhat loose-fitting morning gown” (Act 1).

Thus, Hedda Gabler does not live up to the ideal of a New Woman. She is successful only in one point – she is really independent of men and emotional attachment, unwilling to turn hers into a life of self-sacrifice.

However, she fails to devote her life to self-fulfillment simply because of lack of ideals that she could seek to fulfil. Possessing neither strong intellectual interests that appear with a good education, nor vocation that could give her a job, she is reduced to hopeless attempts to establish herself in her “select” circle. Her crisis is not one of the New Woman who does not fit into a traditional environment, but one of an empty personality who finds little interest in life going on around.
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Thursday, February 23, 2012

Ethics in Auditing Dissertation

Ethics in Auditing Dissertation

Abstract
Accounting auditing is at the center of concern about ethical financial reporting. Due to infamous cases of the fraud committed by Enron, Worldcom and other corporations, which is actually seen by some as a major threat to the economy of the United States (Doost & Fishman, 2004), poor ethical practice can lead to investor disaffection and possible desertion of the securities market. From the critical perspective, no profession can long ignore its own ethical standards and expect to avoid problem like the Arthur Andersen-Enron debacle that is why issues of ethics in auditing are particularly important to address, assess and analyze. This dissertation paper aims to discuss major ideas of ethics in auditing, accounting and financial reporting, analyze the basic implication of Sarbanes-Oxley Act (SOX), and emphasize the need for development of ethical standards in auditing and financial reporting.

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Introduction: Ethics in Auditing as a part of Business Ethics
Business ethics is all too often trotted out only when needed and never mentioned if not needed, yet ethics is central to the practice of commerce and is certainly nearly as old. It should be pointed out that while ethics is as old as the practice of commerce itself so is the lack of ethics. Economic hardships might be blamed but fraud exists in abundance even during economic boom times. In fact fraud tends to increase during economic boom times as witnessed by the dot-Com boom of the late 1990’s. What drives this phenomenon? Fraud and its antecedents are rooted in values and the family’s role as a socializing force (Birchfield, 2004). Society and its tolerance of unethical behavior is also a factor. It is not simply a matter of poor family values, ineffective socialization or societal ambivalence that fuels fraud, but rather a willingness to allow some “corner-cutting” when it comes to accumulating wealth and position. Few would vigorously condemn the occasional white lie, yet it is this attitude of nonchalance that can lead to greater problems. Enterprise wide ethics is a challenge but it is its own reward, as well. Birchfield (2004) points out that ethics as an endeavor can be promoted, instilled and fully integrated into business practices at all levels. It does not follow that ethics not fully developed as a concept in familial socialization cannot be spawned in the halls of the enterprise.

To be sure some degree of coercion must accompany the installation of ethical practice in the enterprise, but it is still better to codify boundaries of behavior than to foster a laissez-faire corporate culture such as existed at Enron. Auditing ethical standards are not inimical, in this country or abroad, to the process of instilling an ethical enterprise wide environment (Grant, 2004). Good ethical practice can generate sound business process and this should lead to positive growth and profit. The good news is that ethical practice need not be hard to achieve. Ethics can be built into a corporation’s processes and culture provided that senior management is onboard with the goals and the costs that ethical practice entails. If the company’s leadership is uncertain about how to setup an enterprise wide ethical infrastructure, then a Chief Ethical Compliance Officer (CECO) might be in order (Daigneault, 2002). It may be advisable for the enterprise to create the CECO position anyway as a demonstration of overall commitment to ethical practice and to assure that day to day operations are conducted in accordance to an ethical code of conduct. Such a position may be particularly needed in a widely diversified enterprise.

Regardless of the above, one profession in need of an ethics transfusion is the accounting profession. This fact is all the more apparent due to the avalanche of accounting fraud cases in the last five years. 

Accounting is a great profession in need of a revival in thought, purpose, and direction (Bunting, 2005). Only by proactively embracing such a revival can the profession look to future growth and a return to the top echelons of respectability. For a profession that once was the embodiment of the highest ethical and moral standards this statement is a far reaching indictment of all that has and can go wrong. No profession can long ignore its own ethical standards and expect to avoid problem like the Arthur Andersen-Enron debacle. Corporate culture can be significantly influenced by the accounting auditing profession as managers seek guidance from their internal auditor’s on various provisions of Sarbanes-Oxley Act (SOX) and an ethical corporate culture can also greatly reduce financial misreporting (Castellano, Rosenzweig & Roehm, 2004). Certified Public Accountants (CPA) should be in the vanguard of the new era of ethical practice at the enterprise level.

Modern State of Accounting Audit Practice: Ethical Implications
Financial Reporting and Audit under Regulation of Sarbanes-Oxley Act
Accounting auditing is at the center of concern about ethical financial reporting. The problems created by the fraud surrounding Enron, Worldcom and other corporations is seen by some as a major threat to the economy of the United States (Doost & Fishman, 2004). Poor ethical practice can only lead to investor disaffection and possible desertion of the securities market. Only by restoring confidence in financial reporting can investor distrust be alleviated. One way to reduce this threat of investor disaffection is to combine enterprise risk management (ERM) with internal auditing to create ERM-based auditing (Matyjewicz & D’Arcangelo, 2004). ERM-based auditing includes (a) establishing and communicating the enterprise’s objectives, (b) determining the risk appetite of the enterprise, (c) establishing an appropriate risk management framework, (d) identifying risks, (e) assessing the probability of the risk occurring, (f) selecting the most effective way to deal with the risk, and (g) conducting control and response activities (Matyjewicz & D’Arcangelo, 2004). ERM based auditing therefore should help to strengthen internal auditing standards throughout the enterprise. Such an effect on internal auditing would be consistent with the requirements of the Sarbanes-Oxley act (SOX) and the stated objectives of various stock exchanges, such as the New York Stock Exchange, who now require all organizations to have an internal audit function (McElveen, 2002).

The first audit report should establish the areas demanding management action and following review, a follow up process should be set up that assures that required actions are implemented (De La Rosa, 2005). There needs to be a link between the findings of the audit and ERM processes if effective ERM based auditing is to occur. The audit report should include (a) the objectives and scope of the audit, (b) conclusions and scores presented in a tabular format, (c) recommendations, and (d) action plans (De La Rosa). The auditor must take primary responsibility for formulating an audit report that is comprehensive and easy to follow. An ERM map can be used to (a) detail the uncovered weaknesses, (b) their probability of occurrence, (c) severity, and (d) degree of financial impact on the enterprise (De La Rosa). The final audit assessment is critical as it is the foundation of the corrective action plan. The auditor should be careful to document management’s interventions to correct the issues uncovered in the audit for future reference. Success or failure of the audit is directly tied to the partnership forged between the auditor and the senior management of the enterprise.

Auditing controls can exert considerable influence over the enterprise in ways that can substantially improve an understanding of accounting processes. Revenue recognition is one such accounting issue that demands careful scrutiny. SOX focuses on accurate revenue recognition, which is a key element in assuring financial reporting integrity through internal audit controls (Bean & Chambliss, 2003). 

Revenue drivers have traditionally included earnings realizations and accruals versus matching revenues and expenses in the same period in which they occur. Such old school revenue drivers do not fare well in the more complex business climate of today nor do they stand up to the test of viability across multiple industries (Bean & Chambliss, 2003). It is necessary to carefully define revenues consistent with generally accepted accounting principles (GAAP) and to control the reporting of those revenues. Internal auditors should review revenue reporting practices for the enterprise consistent with SOX requirements. These reviews should (a) analyze management’s objective achievement through pre-audit narratives, (b) examine internal control from the top down using questionnaires and interviews, and (c) observe the strategic planning process from multiple perspectives (Bean & Chambliss, 2003). ERM based auditing can substantially affect financial reporting integrity. It is the belief among many that over the next few years that the net effects of SOX will be reliable and accurate financial reporting through improved audit practice. The realization of this desirable goal must encompass strong audit controls.

Not surprisingly the SOX has had an extensive impact on auditing practices. Behavioral changes are rapidly emerging in the wake of SOX. One of these changes includes greater board of director independence and increased audit committees authority (Mullan, 2003). A board of directors independent of management can provide more effective oversight and serve as a natural foil for an irresponsible management team. The audit committee of the board of directors has increased significance under SOX, as well. This committee has increased importance under SOX and plays a central role in overseeing both the internal and external audit practice of the enterprise. Other behavioral changes encompass such areas as the reinvention of ethical business practices (Mullan, 2003). SOX not only encourages ethical business practices but it also demands it by the force of its various sections, not the least of which is section 302 requiring the Chief Executive Officer (CEO) and Chief Financial Officer (CFO) to certify the accuracy and completeness of the financial statement.

Internal auditors also see their roles changing with greater emphasis on internal control assessment and financial statement audits (Aldhizer, Cashell & Saylor, 2003). Section 404 of SOX requires management to provide a thorough and honest assessment of the internal control system of the enterprise. An interesting requirement of SOX is section 409, which requires that a current and rapid notice be issued by the enterprise concerning any material change in the financial position of the company. The auditor was never more important or more favorably positioned to affect extensive changes to the enterprise’s financial operations.

In the SOX age the internal auditing function has provided (a) business process analysis, (b) control testing, (c) risk management, (d) and forensic accounting. These valuable services underline how internal auditors have stepped up their services level to the modern enterprise. Auditing and ERM are a good fit for each other. The convergence of ERM and auditing has been brought about largely by the need to comply with SOX. The drive to achieve full SOX compliance has been intense as can be imagined. Some are concerned that the hyper attention given to SOX compliance may have distracted the internal auditor from their primary mission namely operational audits. Some displacement of effort may have taken place due largely to the complexity of SOX compliance activities. However, this shift of attention is not unusual since many new processes require a greater effort at the beginning of the implementation phase. What is of the greatest concern is the long-term effect of the new of SOX. Once the mechanisms of SOX compliance are mastered, internal auditors can offer more services in a broader spectrum such as comprehensive business analysis, risk management, and forensic accounting as mentioned above.

Expanded Role of AICPA
The American Institute of Certified Public Accountants (AICPA) has facilitated the shift from business as usual to greater emphasis on auditing by prohibiting accounting firms from providing management consulting services to those firms that they also provide audit services (Reinstein, 2005). This provision prevents auditing firms from offering services that might produce conflicts of interest between auditing integrity and the financial relationship of auditor and audited enterprise. This change in position by the AICPA is an example of how the accounting profession is changing and in effect auditing itself. This degree of self policing is necessary to assure that the interests of the public are put above any other consideration. Sound audit practice as required by SOX law and the AICPA rules has also engendered ERM as a means to detect fraud in the public sector (Collins, 2004). These developments have had positive influences on the enterprise and on the accounting profession as a whole. These changes were also needed given the fact that many practitioners and observers of the audit profession feel that auditors had lost their objectively and needed to recapture that objectivity quickly (Shafer, Ketchaud & Morris, 2004). The AICPA act of taking a proactive approach has served to help lead the accounting profession back to a degree of respectability.

To Auditing Ethics through Compliance to SOX
SOX has brought concerns about quality audit practice into the mainstream of total quality management. Financial reporting matters are of increased importance today given the trial of the malefactors from Enron, Skilling and Lay. Obviously there is a greater appetite to pursue and punish corporate fraud wrong doers. Sound and honest internal audit practices coupled with the need for arms-length external auditing practices have finally been recognized as necessary components of total quality management. No enterprise can claim that it is committed to quality management principles without also committing itself to financial integrity. SOX has brought about many changes both intended and unintended. All of these changes have served to redirect the attention of corporate governance onto the topic of audit and enterprise risk management (Yakhou & Dorweiler, 2005). The need for a new system of enterprise governance may have been met with the ideal solution the convergence of ERM and audit practices.

SOX compliance involves in part an evaluation of the enterprise’s ethical environment. However, auditing the ethnical environment creates some unique challenges for the internal auditor (Sinason, 2005). Guidelines for ethical environment auditing include (a) review the written code of ethics, (b) review board of director meeting minutes, (c) review the job description of the chief ethical compliance officer, (d) review the job descriptions of all management positions, (e) review the procedures for reporting ethical violations, (f) review ethical violations reports sent to senior managers, (g) review the code of ethics reinforcement and display strategy (Sinason, 2005). The above may seem an odd set of guidelines for an internal auditor to follow, but there are no specific rules for reviewing ethical practice. Some of the above guidelines, however, are appropriate if the objective is to gauge actual behavior versus stated policy. It is necessary to determine if the managers responsible for ethical compliance are if fact being evaluated on these activities. One way to determine this is to look at the job descriptions of those positions. If the job description does not include statements about ethical guidance, then it is likely the manager may receive good evaluations without meeting this key objective. It should be equally obvious that ethical violation procedures and reports are important activities in an ethical enterprise. A comprehensive internal audit should review all of these areas. However, it would be naive to believe that changes in corporate governance, the emergence of ERM and changes in audit practice brought about by SOX have solved all of the problems inherent in financial reporting. Big four audit accounting practice may not be where it needs to be in order to restore confidence in financial reporting completely.

Recent inspections by the Public Company Accounting Oversight Board (PCAOB) point to a lack of good communication within the audit departments of the big four firms concerning the need to be extra vigilant in complying with SOX. The audit issues surrounding the big four accounting firms have brought about a departure of 38% of audit clients to middle tier accounting firms (Nixon, 2005). 

Presumably the departure has been precipitated by concerns over SOX auditing requirements. Some of these departures were due in no small part to the increased work load SOX has created. What is needed is a vigorous promotion of enterprise wide values such as honesty, integrity, and devotion to serving the broader interests of the greater enterprise stakeholders. The emergence of responsible values along with ERM and renewed audit rigor has begun to change the enterprise landscape. Not only are accounting and auditor practices affected by SOX but information technology (IT) practices are effected as well. Security of Accounting information systems (AIS) and access controls have become major issues for IT operations as well. This is due to the opening up of the auditing perspective in reaction to SOX and ERM ranging from auditing standards for nonprofits and auditing techniques to improving security of financial management systems at all levels (Floch, 2004). The increased reliance of many enterprises on the Internet and security issues surrounding eCommerce activities and the accounting for such activities will be affected by SOX as well. Concern about fraud in financial reporting as affected IT control systems in far reaching ways. The application of Auditing Standards SAS 99 has forced a closer examination of AIS procedures and controls (Leinicke, Ostrosky, Rexroad, Baker & Beckman, 2005). Virtually every aspect of auditing has changes since SOX was introduced in 2002. These changes have served to bring the practice of auditing out of the back room and into the board room. Information technology (IT) management is also elevated in the era of SOX and ERM convergence (Brown & Nasuti, 2005). Security of IT information is essential for SOX compliance and ERM practice. The necessary security framework should integrate (a) IT structures, (b) IT processes, and (c) communications to create an enabling security focused organization (Brown & Nasuti, 2005).

Conclusion: Ethics in Auditing as a Pillar of Business
Ethics is a critical component of sound economic practice and cannot be relegated to the back seat of strategic thinking. Too many enterprises have relegated ethical thinking to a “use it only when needed” status. By no means is this misplacement of ethics only endemic in “for profit” businesses. All enterprises should consider the long range benefits the full integration of ethics into the strategic thinking process can affect. The question must be asked: By what means can ethical thinking be accomplished? Considering the focus over the last five years on accounting ethics, one way ethical thinking can be achieved, is by teaching accounting from a thoroughly ethical perspective (Esmond-Kiger, 2004). Such an approach includes more than simply teaching the dogma of Generally Accepted Accounting Principles (GAAP) or the catechism of moral behavior. What is needed is a humanistic and holistic approach to ethical education. Not humanistic from the stand point of situational ethics, but in the context of realistic human interaction. The prime directive must be do no harm and always place the well being of the investor above personal considerations. Universities must also make ethical education a completely seamless part of accounting school curricula. A major part of this movement toward high ethical standards is to teach Certified Public Accountants (CPAs) about serving the public interest first. It does reflect both the code of professional conduct of the Society of Certified Public Accountants and the tenants of the SOX law.

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