Saturday, December 28, 2019

The Prisoner s Fight, Patriotism, And Duty - 946 Words

Do the terms honor, patriotism, and duty defines a soldier’s hardships and struggles that he encounters during times of war? Defiant, recreates the experiences of eleven men captured during the Vietnam War and sent to the various camps like Hao Lo in North Vietnam. While there the American prisoners’ commitment to their honor, patriotism, and duty would be put to the test through the harsh living conditions and torture inflicted upon them both physically and mentally. Townley’s use of William Henley’s poem Invictus accurately describes the prisoner’s fight to preserve the values as a soldier and to their country. Throughout their time as prisoners, arguably these values of honor, patriotism, and duty were adapted and changed to help the POWs cope with their situation. The evolution of these values provided the POWs with hope, resistance, and the will to survive their North Vietnamese captors to return home. Duty defined the POWs experience during th eir time in North Vietnam as they tried to obey the moral promises to their military and country. In the beginning, many prisoners attempted to abide by the Code of Conduct they were taught. Jerry Denton encouraged his fellow POWs to stand with the code, their duty, and not divulge any information other than their branch, name, birthday, or record number. As their imprisonment continued their attitudes towards their duty and the code evolved. Knowing that they would submit to torture, their ideas of duty developed as theyShow MoreRelatedSlaughterhouse Five : The Atypical Novel1044 Words   |  5 Pagescharacter s demeanor or life is changed forever as a result of an event or obstacle they are forced to overcome. However; Kurt Vonnegut s Slaughterhouse Five breaks the mold of a traditional novel and blazes forward in a new and bizarre path. He uses a diverse cast of subordinate characters to make certain symbolic representations. Roland Weary, Paul Lazaro, and Edgar Derby are thr ee minor characters in the story; while different they serve to demonstrate the ideas of hatred, greed, and patriotism. HatredRead MoreEverything We Had By Al Santoli1604 Words   |  7 Pagescaptured in the Vietnam War and was the second longest held POW (Prisoner of War) at the infamous Hanoi Hilton. However most Americans are unaware of their sacrifice and bravery in the Vietnam War. Mexican Americans soldiers were represented in all major combat units. They also were awarded 14 Medals of Honor during the war. The Mexican Americans Vietnam soldiers shared the same sense of duty that inspired many of their family members to fight in World War I and the Korean conflict . Young Mexican AmericanRead MoreThe Many Reasons For The Civil War1203 Words   |  5 Pagesboth Union and Confederate soldiers to enlist and fight in the Civil War; most of these soldiers were volunteer soldiers. He proves his thesis that contrary to the popular belief that Civil War soldiers didn’t understand what they were fighting for, McPherson presents evidence that in fact, â€Å"a large number of those men in blue and gray were intensely aware of the issues at stake and passionately concerned about them† (4). After the war ended, Ulysses S. Grant also goes on to state, â€Å"our armies wereRead MoreHistory Of The United States1701 Words   |  7 Pagesthat led to the transformation from loyal Englishman to Americans stemmed from different things, including that the colonists felt that their rights as British citizens were being trampled on. In the 1750’s, there were major tensions over different events that were occurring in America. A fight broke out in 1754 over land that was in the Ohio valley that was claimed by Pennsylvania, Virginia , the French and the Indians that lived there. Because of this, the seven years war (The British term ) brokeRead MorePessimistic Nationalism : The Tacit Slavery Essay2391 Words   |  10 PagesOptimistic Nationalism: The Tacit Slavery The idea of patriotism is a subjective ideology. One maybe patriotic for putting his national flag outside his house, while another man is called patriotic for fighting for his nation. This love for one’s homeland is one that is natural and not all may possess such affection. However, during the reign of the German empire in the early 1900’s we see from historical evidence that patriotism was not a natural emotion that came about, however it was embeddedRead MoreThe Influence Of Propaganda During The World War II1331 Words   |  6 Pagesactions in Poland, Chamberlain had the support of France and America in their fight against the Nazi’s. America did their part in WWII by providing Troops, Tanks, Fighters, etc. These army weapons and vehicles cost money that the country was having trouble getting due to the supply and demand of the war effort. So the U.S used the technique propaganda to gain both the money to buy material and the soldiers they needed to fight t he war. In the end WWII laid the foundation for advancement in technologyRead MoreWomen s Roles During The Civil War1261 Words   |  6 PagesWomen s Roles During The Civil War Women were considered frail, unintelligent, and unable to make decisions in eighteen-hundredths America. It was traditional wisdom that a woman’s place was in the home. The Civil War marked a turning point for women and their role in society. Through my research consisting of books, letters, speeches, and articles, I will tell the story of a time in America when women rose to satisfy the needs of the country when most men were away fighting the war. This essayRead MoreThe Marquis Of Revolutions : The French Revolution1501 Words   |  7 PagesStarting a new chapter in the young Marquis s life, he decided to join the Royal Army when he was fourteen years of age. Two years later he married Marie Adrienne Francoise de Noailles (Biography). At nineteen years of age, the marquis heard of the American revolution. Lafayette s father s death fueled his desire to fight against the British in a righteous cause (History.org). He departed for the rebellious colonies without seeking the king of France s permission (Marquis de Lafayette Biography)Read MoreWomen During The War : The Silent Heroes1676 Words   |  7 Pages When the war broke out many men were deployed to fight but, without the help of women many of the men would have never survived. Between 4,000 and 15,000 women were sent to Vietnam for various reasons. Approximately 90% of the women were nurses. Though most of the women were nurses a select few were there in all military branches. Even though these women were in the specific branches they never fought on the frontline. The WAC, Women s Army Cooperation, in 1970 had twenty officers and oneRead MoreWomen and Their Role in the Civil War2492 Words   |  10 Pagescaused women to fight harder and soon a new generation of independent women arose in the early 1990s. Nowadays, self-sufficient women can be found everywhere as CEOs in companies like PepsiCo and Kraft Foods or as associate justices on the Supreme Court. However, all the strides ta ken thus far had its origins not in businesses or the government but in the military. Since Joan of Arc first picked up a sword to fight for the French, women have disguised themselves as men in order to fight for their country

Friday, December 20, 2019

The Chosen by Chaim Potok Essay - 523 Words

The Chosen by Chaim Potok The novel, The Chosen, written by Chaim Potok, is a very interesting novel that opens a readers mind to the religion of Judaism and the different trials Jews had to go through. Throughout this book, many thoughts and ideas can get the readers attention, but the most appealing idea is the decisions that Danny Sanders had to make. Danny struggles with culture expectations concerning his dress, the decision to follow the Hasidic family tradition, and keeping his Jewish faith. Despite the pressures and expectations, Danny must express that he has a mind of his own and he has to determine which road he wants to travel Many different religions consume the earth, and each religion has different belief†¦show more content†¦This causes Danny to be uneasy around others. Ultimately Danny has the choice to look and dress how he wants too. The way a person dresses does not determine his or her faith, and because Danny wants to become a psychologist, it is essential that he changes his appearance. After changing his appearance, Danny is changed physically and mentally. He is free from the stresses of dressing in unique attire and Danny is able to be himself, which enables him to be happier. Because the Hasidic culture requires if a rabbi have a son, he must become the next rabbi. Although Rabbi Sanders expects Danny to continue the rabbinic dynasty, Danny must decide for himself what exactly he wants to do. Danny has the pressures of becoming the next rabbi, but this idea repulses him. Danny has the right to choose what he wants to do with his life and no person or religion should be able to decide for him. Through out life many people have to face many decisions, and with these decisions consequences occur. With Danny, if he chooses to become a Rabbi, it will thrill his father, but Danny himself will be miserable. Danny will only be thrilled if he chooses to follow his dream of becoming a Psychologist, but this will dissapoint his father. Ultimately Danny had the choice to do what he wants, and Danny chooses to follow his dream, which willShow MoreRelatedThe Chosen By Chaim Potok1558 Words   |  7 Pagesof our lives. The dictionary defines suffering as †Å"The state of undergoing pain, distress, or hardship.† This essay will examine suffering and how it shows up in different printed sources, as well as in my personal life. In the book, The Chosen, by Chaim Potok, suffering is seen from the beginning of the book and it continues to show up throughout the entire book. In the beginning, the theme of suffering shows up when Reuven’s eye gets injured while playing football. The injured was caused by oneRead MoreImportant Traditions Of The Chosen By Chaim Potok888 Words   |  4 PagesGrandma’s banana pudding, and ugly Christmas sweaters often remain close to the hearts of family members. Candles, decorations, food, and outfits, the list of customs never terminates! Two families, who practice traditions in the book, The Chosen by Chaim Potok, include the Malter family and the Saunders family. David and Reuven Malter enjoy habits of weekly services, prayer, and special articles of clothing in their lives as Orthodox Jews. Because the Saunders family practices the Jewish sect ofRead MoreAnalysis Of Chaim Potok s The Chosen, Verbal Communication, Or The Lack Thereof1429 Words   |  6 Pages of communication exist; however, all of them center around verbal communication. In Chaim Potok’s critically acclaimed novel, The Chosen, verbal communication, or the lack thereof, is a main theme. The lack of communication, silence, in The Chosen is used by Potok not only to show the suffering of his characters but also to symbolize the struggles of the Jewish people. Potok uses silence prominently in The Chosen to show isolation. Both of the protagonists in the book experience an isolating silence;Read MoreChaim Potok s Most Prolific Work952 Words   |  4 PagesThe Chosen was Chaim Potok’s most prolific work. Written in the 1960’s, this novel analyzes and discusses the numerous branches of Judaism through the eyes of a young man, Reuven. The book chronicles the main character, Reuven’s friend Danny’s life from a young age at yeshivas through high school, into college and to graduate school. The Chosen is a most fitting title for this work because the novel focuses on the choices that Danny and Reuven make throughout his life. Choices pertainingRead MoreBenjamin Lev s Struggle With Their Ultra Orthodox Religious Beliefs1242 Words   |  5 Pagessomething good, we are made to feel proud. Chaim Potok’s My Name Is Asher Lev explores the upbringing of a child into the strict, Hasidic Jewish way of life, and the attempts of Asher Lev to co-exist in his orthodox Jewish life and the secular Western forms of art and expressionism. Potok expertly documents Asher’s struggle as he develops in a conflicted world of religion and secularism, while also showing the Freudian nature of Asher’s upbringing. As such, I have chosen to explore the hypothesis that AsherRead MoreEssay on Comparison of Judaism and Islam1508 Words   |  7 Pagesthe descent of the Patriarchs of the Bible can be traced to an historical basis: â€Å"Abraham was probably born in the Sumerian City of Ur four thousand years ago a scholar invented a label for the descendents of Shem; he called them Semites.† (Chaim Potok, p.23) The story of Abraham and Sarah is the basis of the real distinction between the religions of the Semitic peoples; from their two sons are descended the patriarchy of the Hebrew and Arab peoples. The question of descent and the patriarchyRead MoreHasidic Jew and Orthodox Jew: Is Friendship Possible Between the Two?763 Words   |  4 Pages The Chosen, a novel written by Chaim Potok, is filled with a variety of themes that are brought together through each individual chapter. Chapter 7 in the book had a major impact in bringing forth the novel’s theme. For instance, in this chapter, the narrator, Reuven, starts by establishing the basic plot. He states, â€Å"The next day, I met Danny’s father† (Potok 112). Having this plot established is key in the chapter for it is the day that could make or break their friendship in a matter ofRead More Chaim Potoks The Chosen Essay example1164 Words   |  5 PagesChaim Potoks The Chosen In the book The Chosen, by Chaim Potok, Reuven Malter is shaped by everyone around him. During this interaction his character becomes more developed and engaging. Through the interactions, it becomes apparent that Reuven’s father is always teaching his child how to improve himself. The conversations between Reuven and his father help prepare Reuven develop the mentality and the personal qualities, such as wisdom, compassion, and tolerance, necessary to become a rabbiRead MoreAnalysis Of The Book Ordinary Grace, By William Kent Krueger, And Destiny Of The Republic1790 Words   |  8 PagesOrdinary Grace, by William Kent Krueger, The Chosen, by Chaim Potok, and Destiny of The Republic, by Candice Millard, I saw a few prominent themes of how one should live. In these three books I learned about the author s voice through their writings. I saw how one should live their life. In these books the authors shared common themes through their writings. The authors showed how to live life with forgiveness and live life with faith. Krueger and Potok both showed me through their novels how to forgiveRead MoreCharacterism In The Chosen And Chaim Potoks The Catcher In The Rye1761 Words   |  8 Pagesâ€Å"If I could not do these things, my life would have no value. Merely to live, merely to exist --- what sense is there to it?† (Potok 218). A person’s life measures up to be what they decide to do with it. Although, it may be hard for them to achieve what they want within a troubled society, it is still possible. In Chaim Potok’s The Chosen and J.D. Salinger’s The Catcher in the Rye, both authors portray their purposes by demonstrating hardships of coming of age and growing up in conflicting societies

Thursday, December 12, 2019

Auditing and Assurance Services Companies Business Shareholders

Question: Describe about the Auditing and Assurance Services for Companies Business Shareholders. Answer: Introduction Role of auditors is important to varify the accunting records and financial statements of the companies based on which shareholders, investors, banks and other stakeholders make several decisions.In the situations like the finanical crisis that happened in 2007; the role of auditors and their liabilities also came under the close scrutiny.The period of financial crisis is one of the most difficult and critical time for both organisations as well as auditors. It is because in this period of time, the customer lowering their purchasing until the economy improve, which negatively impacts on the organisations and their market position. At the same time, the global financial crisis also imposes various liabilities on auditors that affect their working practices. During the financial crisis period, many organisations and committees blamed on auditors that the financial crisis is came due to unethical practices of auditors and audit firms (Gordon, 2015). In this way, this paper discusses an ayses the liabilities that may be imposed upon the auditors aftemath of the global financial crisis. Along with this, this report also provides some recommendations to improve the auditors liabilities during the global financial crisis situation. Financial Crisis In 2007, there was a huge financial crisis that erupted due to sub prime loans in the US and other developed economies with the credit crunch.The crisis started in the US but very soon, it snowballed to become a world financial crisis and that also, one of the worst crises of all time. In this situation, many organisation, committees, and individuals believed that global financial crisis had come due to trust deficit and fear of US investors in the value of sub-prime loans and other related mortagage based securities, which caused a liquidity crisis. After this, the federal bank introduced huge capital sums into the financial markets, which also worsened the crisis in terms of crashing the stock markets around the globe. The purchasing power of customer has also reduced that also negatively impacted on the financial positions of the organisations. It is also found that economic crisis is come due to the difficult conditions of economic activities and a change in their elements in the slowdown and decline in the economic activities (Davies, 2014). It also called as a disorder of financial and stock market and market mechanisms. In the global financial crisis, the collapse of Lehman Brothers, a leading financial institution, also developed a new phase. It is because the main reason behind the collapse of Lehman Brother was the bankruptcy that was occurred due to collapse of the housing market and stock market in the country. The global financial crisis of 2007 was one of the biggest financial crises with the total estimated fiscal implications of US$ 11.9 trillion (Jones, 2011). This global financial crisis mainly impacted upon the global banking industry as their abilitiy to give loans and overall sentiment was deeply impacted upon. At the same time, it is found that the global financial crisis started the period of recession that caused lots of issues in Europe. Due to global financial crisis, 24 EU countries out of 27 had huge debt levels and significant budget deficits that generated instability as well as negatively affected their growth in the world market. It is also found that global financial crisis created a difficult situation for the accounting and auditing firms like KPMG and PwC as there were some liabilities arising for them as well due to failure of several firms whom these firms were auditing. During the financial crisis, many companies faced issues of securing sufficient loans to make continuous operations, which created an increased pressure on the audit firms to present on-going opinions (Plessis, Hargovan and Bagaric, 2010). During the period of global financial crisis, the companies also faced business risks that also increased the risk of auditors in terms of issuing audit opinions incorrec tly and unethically. Liabilities under the Law An auditor shares a contractual relationship with the client or organisation and third party. It is because auditor is one of the important individuals that control the financial inclusion of the business and provide financial stability. But, due to fraud, breach of contracts and negligence raise the liabilities of auditors or audit firm. These liabilities are also developed due to unethical behaviour and statutory legality obligations on the auditors. In this negligence liability is one of the leading liabilities that arises due to negligence behaviour of auditor at the time of auditing the financial statements of the firm. In this liability, the auditor is unable to use auditing skills and knowledge to handle the business accounts (Gramling, Johnstone and Rittenberg, 2012). In this, the auditor is liable for the loss of the firms financial position as the auditor misunderstands his/her duties. On the other hand, the auditor is also liable for the criminal and civil offences. In this, if the auditor breach the government imposed law, it will be liable for the criminal offensive. But, on the other hand, civil offences occurred due to disputes between individuals and organisations. According to the contract law, auditors are liable to perform the roles and responsibilities that are discussed in the contract and if the auditor fails to perform these roles and liabilities, the firm has the right to sue the auditor or auditor firm. In this, the innocent party also has the right to seek for the damages (Byrnes and Munro, 2016). At the same time, under the law, the auditor is also liable towards the misrepresentation of financial statement. In this, auditors have the duties and liabilities to provide clear and real picture of the organisations so that investors and stakeholders can take better and effective decisions related to the business. At the time of misrepresenting the fina ncial statements and position of the firm, the auditors are also liable to pay the damages of different stakeholders and investors (Zack, 2012). Auditing in Global Financial Crisis The period of financial crisis created lots of criticism of auditors and working practices because they failed to provide going-concern opinion or modified audit opinion for banks and other organisations. Due to this, the banks and other financial institutions faced serious financial issues that negatively impacted on their market position. For example, the Lehman Brothers that received an unmodified audit opinion for the quarterly report before the bank declared bankruptcy (Leung, Coram and Cooper, 2012). In this, it is also found that many organisations and committees believed that during the period of financial crisis, Lehman Brothers discouraged auditors to issue a modified audit report for not exposing high leverage level and risk business practices. At the same time, many companies increased the fees of auditors and audit companies, which raised the questions regarding the auditor independence and their ability to stand up to managements interest. It negatively affected the auditors ability to properly audit the financial statements of the firm and understand the modern and complex financial instruments significantly. It is also found that before the global financial crisis, bank auditors and regulators were not shared more information with each other on an informal basis, which enabled the auditors to provide their modified audit opinion to the banks and other companies (Hoogenboom, Pheijffer and Karssing, 2013). The auditors were also criticised for their role during the period of financial crisis. It is found that one of the auditor company PwC were criticised because it not draw attention to the riskiness of business model of organisation, which also developed questions related to the role of auditors in the financial crisis situation (Grant and Wilson, 2012). Potential Liability Face Auditors As the result of global financial crisis, the auditors and audit firm face various liabilities. In this, duty of care is one such issue. It is because due to the possibilities of financial crisis, auditors are pressurised to follow all the rules and regulations provided by the governments as well as auditors committee. It is helpful in developing duty of care sense among the independent auditors or auditing firms effectively (Firer, 2016). The auditors are also pressurised to work on the basis of regulations and develop the reports accordingly in order to reduce the market volatility when the market condition worsened. At the same time, as a result of global financial crisis, the potential liability of an auditor also includes strengthen the auditing process with accordance of procedures and legal and professional standards. In this, it is compulsory to sign and send the auditors report by owners and other stakeholders of the firm. The main reason behind this is to improve the validity and reliability of the auditors report. Through this, the auditors also enable to develop the understanding and ensure that the report is communicated throughout the firm (Byrnes and Munro, 2016). At the same time, during the auditing process, there is an liability of the auditor that he/she exercises the professional scepticism in order to recognise that the financial statements are free from material misstatement due to fraud and errors. It is because the main reason behind the global financial crisis was the material misstatement by the banking firms. Along with this, there is the potential liability of an auditor that he/she provides opinion on the financial statements in order to confirm that the financial statements are correct and fair in all material aspects and transactions of the relevant financial year. As a result of global financial crisis, the liability of auditors and audit firms also includes that they should improve the audit quality after the financial crisis. In this, the use of audit quality framework is effective to restore trust of investors and stakeholders in auditing profession. It is also effective to make auditors and audit firm liable to move from the self-regulation to regulation by independent bodies (Wise, Armijo and Katada, 2015). Through this, the auditors and auditing firms are also liable to improve the auditing process that harmed by the global financial crisis. The Sarbanes-Oxley Act also defines the potential liabilities of an auditor as a result of global financial crisis. It is found that there is a strong relationship between a company and its external auditors, requiring auditors to report to companys audit committee rather than its management. The act also limited the liability of an auditor and auditor firm as this act prohibits public accounting firms to provide non-audit services such as book keeping, information system design and implementation, valuation and rang of other consultancy services to the company that they audit (Gobat, Yanase and Maloney, 2014). At the same time, it is the liability of an auditor or auditing firm that it improves the quality and credibility of accounting data by limiting the firms liability to modify the financial statement to suit its own purpose. In Australia, the CLERP 9 audit reforms also provide some liabilities and responsibilities to the auditors and auditing firms in order to promote their independency. It is because auditors independence plays a critical role in improving the credibility and reliability of an auditors report. In this independent auditor is liable to add values in the financial statement, add value in the financial markets through improving the credibility of the accounting and financial statements of the firm.Futher, this shall also improve the ability of the share markets to judiciously distribute the valuable resources by improving the decisions of users based on the financial statements. Also, improved transperency and credibility will lead to lower the cost of capital to those using audited financial statements by decreasing the risk of misinformation (Plessis, Hargovan and Bagaric, 2010). It is found that many of the organisations specially banks, which collapsed as a result of global financial crisis did not record their assets and liabilities in the financial statements. At the same time, many of the organisations showed their assets at higher price as compared to their actual values due to failure of internal auditors to perform their liabilities and duties. In this, it is the liability of the auditor or audit firm to ensure that the firm should show all its assets in the financial statement. Under the Australian Accounting Standard, if the organisation misrepresents the assets and liabilities in the financial accounts, then it will consider as a fraud activity. In this, it is expected to the auditor that she/she should present this fraud to the relevant authority (Leung, Coram and Cooper, 2012). But, in the case, when the auditor is unable to detect the fraud activities in financial statements, then the auditor is liable for negligence. Recommendations On the basis of above discussion, it can be recommended to the auditors that they should work according to the rules and regulation provided by the government and authorities. Due to this, the auditors can effectively analyse the financial statement and also eliminate the possibility of misrepresentation of financial statements. Along with this, it is also recommended that internal control system of auditing should also be managed effectively (Park and Patrick, 2013). Through this, the auditors and auditing firms can effectively prepare and analyse the financial statements in detailed ways, which can reduce the possibilities of any fraud in the financial statements. Auditing firms shall diligently follow all the rules and procedures as required to carry out the audits. All auditors shall be regularly trained and keep themselve updated of the changes in their roles and responsiblities. At the same time, it can also be recommended that auditors and auditing firms should effectively analyse the risks in the business. In this, auditors can use different risk analysis and mitigation techniques so that risk in the business can be identified. Along with this, it is also recommended that businesses should improve the auditing standards and force the auditors and auditing firms to use these standards to analyse the financial statements (Leung, Coram and Cooper, 2012). It is because the quality and effectiveness of auditors report depend on the extent to which the standards followed by the auditors and auditing firm. At the same time, it can also be recommended that government should make reforms in the proportionate liability of auditors. It is because, through this reform, the auditors can enable to control the damages within the firm effectively. It can also be effective for the auditors and auditing firms in developing better reports related to the financial statements. References Byrnes, W.H. and Munro, R.J., 2016. Money Laundering, Asset Forfeiture and Recovery and Compliance A Global Guide. USA: LexisNexis. Davies, J., 2014. Global Financial Crisis What caused it and how the world responded. [Online]. Available at https://www.canstar.com.au/home-loans/global-financial-crisis/ [Accessed: 16 September 2016]. Firer, S., 2016. The Limitation of an Auditior's Liability in South Africa. Germany: GRIN Verlag. Gobat, J., Yanase, M. and Maloney, J., 2014. The Net Stable Funding Ratio: Impact and Issues for Consideration. USA: International Monetary Fund. Gordon, C.E., 2015. Behavioural Approaches to Corporate Governance. UK: Routledge. Gramling, A.A., Johnstone, K.M. and Rittenberg, L.E., 2012. Auditing. USA: Cengage Learning. Grant, W. and Wilson, G.K., 2012. The Consequences of the Global Financial Crisis: The Rhetoric of Reform and Regulation. USA: OUP Oxford. Hoogenboom, B., Pheijffer, M. and Karssing, E., 2013. Gorillas, markets and the search for economic values: Rethinking Lehman Brothers and the Global Financial Crises. A Nyenrode Perspective. Germany: Uitgeverij Van Gorcum. Jones, A., 2011. Auditors criticised for role in financial crisis. [Online]. Available athttps://www.ft.com/content/358b366e-59fa-11e0-ba8d-00144feab49a [Accessed: 16 September 2016]. Leung, P., Coram, P. and Cooper, B.J., 2012. Modern Auditing and Assurance Services, Google eBook. USA: John Wiley Sons. Park, Y.C. and Patrick, H., 2013. How Finance Is Shaping the Economies of China, Japan, and Korea. USA: Columbia University Press. Plessis, J.J.D., Hargovan, A. and Bagaric, M., 2010. Principles of Contemporary Corporate Governance. USA: Cambridge University Press. Wise, C., Armijo, L.E. and Katada, S.N., 2015. Unexpected Outcomes: How Emerging Economies Survived the Global Financial Crisis. USA: Brookings Institution Press. Zack, G.M., 2012. Financial Statement Fraud: Strategies for Detection and Investigation. USA: John Wiley Sons.

Wednesday, December 4, 2019

Review of Kyoto Protocol and Its Impact on India Essay Sample free essay sample

The Kyoto protocol is an international understanding linked to the United Nations Framework Convention on Climate Change. The major characteristic of the Kyoto protocol is that it sets adhering marks for 37 industrialised states and the European community for cut downing nursery gas ( GHG ) emanations. These sum to an norm of five per centum against 1990 degrees over the five twelvemonth period 2008-2012. The major difference between the Protocol and the Convention is that while the Convention encouraged industrialised states to stabilise CHG emanations. the Protocol commits them to make so 1. Acknowledging that developed states are chiefly responsible for the current high degrees of GHG emanations in the ambiance as a consequence of more than 150 old ages of industrial activity. the Protocol places a heavier load on developed states under the rule of â€Å"common but differentiated duties ( Kyoto Protocol. 2012 ) . The Kyoto Mechanisms Under the pact. states must run into their marks chiefly through national steps. We will write a custom essay sample on Review of Kyoto Protocol and Its Impact on India Essay Sample or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page However. the Kyoto protocol offers them an extra agencies of run intoing their marks by manner of three market-based mechanisms. The Kyoto mechanisms are: 1. Emissions Trading: Parties ( states ) with committednesss under the Kyoto protocol have accepted marks for restricting or cut downing emanations. These marks are expressed as degrees of allowed emanations or â€Å"assigned amounts† which are further divided into â€Å"assigned sum units† ( AAUs ) 2. Emissions trading allows states that have emission units to save – emanations permitted to them but non â€Å"used† – to sell this extra capacity to states that are over their marks. Therefore. a new trade good was created in the signifier of emanation decreases. Since C dioxide is the rule green house gas. people speak merely of trading in C. Carbon is now tracked and traded like any other trade good. This is known as the â€Å"carbon market† ( Emissions Trading. 2012 ) . The other units which may be transferred under the strategy. each equal to one metric ton of CO2. may be in the signifier of: †¢A remotion unit ( RMU ) on the footing of land usage. land-use alteration and forestry activities such as re-afforestation †¢An emanation decrease unit ( ERU ) generated by a joint execution undertaking †¢A certified emanation decrease ( CER ) generated from a clean development mechanism activity In order to turn to the concern that parties could â€Å"oversell† units and later be unable to run into their ain marks. each party is required to keep a modesty of ERUs. CERs. AAUs and/or RMUs in its national register. This modesty known as the â€Å"commitment period reserve† should non drop below 90 per centum of the party’s assigned sum or 100 per centum of five times its most late reviewed stock list. whichever is lowest ( Emissions Trading. 2012 ) . 2. Joint Execution: Joint execution allows a state with an emanation decrease or restriction committedness under the Kyoto protocol ( Annex B Party ) to gain ERUs from an emanation decrease undertaking in another Annex B Party. each equivalent to one metric ton of CO2. which can be counted towards run intoing its Kyoto mark. It offers Parties a flexible and cost-effective agencies of carry throughing a portion of their Kyoto committednesss. while the host Party benefits from foreign investing and engineering transportation 3. 3. Clean Development Mechanism: The Clean Development Mechanism ( CDM ) allows a state with an emission-reduction committedness under Kyoto Protocol ( Annex B Party ) to implement an emission-reduction undertaking in developing states. Such undertakings can gain salable CER credits. each equivalent to one metric ton of CO2. which can be counted towards run intoing Kyoto marks. It is the first planetary. environmental investing and recognition strategy of its sort. supplying a standardized emanations offset instrument. CERs 4. To take part in the mechanisms. Parties must run into among others. the undermentioned eligibility demands: †¢They must hold ratified the Kyoto Protocol.†¢They must hold calculated their assigned sum in footings of metric tons of CO2-equivalent emanations. †¢They must hold in topographic point a national system for gauging emanations and remotions of nursery gases within their district. †¢They must hold in topographic point a national register to record and track the creative activity and motion of ERUs. CERs. AAUs and RMUs and must yearly describe such information to the secretariat. †¢They must yearly describe information on emanations and remotions to the secretariat 5. Reappraisal of the Kyoto Protocol The chief purpose of the Kyoto protocol is the stabilize GHG emanations. Let us reexamine how effectual Kyoto has been. See the positive facets of the protocol. First. I think the CDM mechanism of the Kyoto protocol is really good construct for both developed states and developing states. The developed states set up emanation decrease undertakings in developing states. The success of a peculiar emanation decrease undertaking depends on a assortment of factors. Certain states enjoy a competitory advantage and are more suited for peculiar undertakings. For illustration. Germany ( developed state ) may be after to put up an emanation decrease undertaking in India ( developing state ) because the clime in India is more suited for it and besides because India enjoys competitory advantage in footings of inexpensive labor and natural stuffs. Therefore. it gives Germany more flexibleness to accomplish it Kyoto marks. At the same clip. India receives the technological know-how. substructure and most significantly foreign investing. It besides consequences in the creative activity of new occupations. Therefore. CDM helps smoothen the passage of the de veloping economic systems towards developed economic systems and besides helps stabilise GHG emanations. Second. the emanations trading mechanism of the Kyoto protocol has resulted in the creative activity of C market where C is traded like any other trade good. As the C markets are germinating quickly around the Earth. they have become an of import beginning of income for the companies in the private and public sectors. Companies in these sectors have been held responsible for damaging the environment through concern activities which consequences in the maltreatment of natural resources and contributes to the emanation of GHG. Carbon markets provide these companies an chance to acquire engaged in clime alteration extenuation. The C credits earned are so traded by the companies in the C market which serves as a beginning of income for them. Therefore C markets satisfy double benefits for companies. The Kyoto protocol besides has some defects. First. it is a protocol with a narrow and short vision for a period of five old ages from 2008-2012 6. Although it is the first protocol of its sort to undertake C emanations in the ambiance. its term of five old ages is non plenty for the Parties to properly program out their emanation decreases. Besides. there is uncertainness about future clime alterations and therefore there is uncertainness in the manner in which the protocol will alter in the future committedness period. Thus. a protocol with a long term vision would hold been more effectual. Second. the United States of America has non ratified the Kyoto protocol 7. I think this is a large blow for the effectivity of the protocol and it won’t be able to prolong for long. The US is one of the most industrialised and developed state in the universe and it dominates the planetary economic system. As mentioned earlier that the Kyoto protocol recognizes developed states as chiefly responsible for current high degrees of GHG emanations in the ambiance. it can be implied that the part of the US to the GHG emanations is important. Although US is included in the Annex B Parties. a contributed attempt from each member Party is necessary for the protocol to be most effectual. Third. the Kyoto protocol’s emanation duties do non include international air power and marine conveyance emanation. This means that international flights by air hoses such as British Airways. KLM. United. and American Airlines are exempted from controls. Besides. these emanations increased by about 10 per centum from 1990 to 1995. one of the largest rates of addition for any class 8. Therefore. by non including the international air power and Marine conveyance emanations. the several Parties to which these belong enjoy an unjust advantage. As a consequence of this exclusion. these Parties report lesser emanations whereas the overall emanations in the ambiance are increasing. Fourthly. the Kyoto protocol involves the issue of ‘hot air’ credits. For illustration. many eastern and cardinal European economic systems suffered economic diminution as a consequence of communism prostration and passage to market economic systems. This resulted in the GHG emanations in these parts to be significantly below the degrees that they were during the Kyoto protocol base twelvemonth 1990. This has resulted in a state of affairs where several Annex B Parties could sell so called ‘hot air’ credits without taking any farther action to cut down GHG emanations 9. Again here. Annex B Parties with hot air credits enjoy unjust advantage compared to other Parties. Parties with hot air credits therefore result in the overall emanations in the ambiance to increase. cut downing the effectivity of the Kyoto protocol. Impact of Kyoto Protocol on India India is a underdeveloped state. It is non obligated to cut down emanations as per the Kyoto protocol under the rule of â€Å"common but differentiated responsibilities† . However. as seen earlier. the CDM mechanism permits developed states to implement emission-reduction undertakings in India. Let us measure India’s attack towards CDM. The Government of India was ab initio loath to fall in activities implemented jointly ( AIJ ) . Later. nevertheless. it set up the AIJ Working Group under the Ministry of Environment and Forests ( MoEF ) and issued a set of guidelines for entry of AIJ undertakings to the authorities. After drawn-out argument since 1997 on the issues and options. a wide consensus seems to be emerging in respect to operationalizing the CDM. The Indian authorities has emphasized on the development of cleaner and more energy-efficient engineerings. Harmonizing to a joint statement by India and the United States in March 2000. by 2012 Government of India hopes to increase the renewable energy portion to 10 per centum of capacity add-on in electricity coevals. India besides set up its ain designated national bureau cell in 2003 called the National CDM Authority within the MoEF. This bureau is responsible for pulling CDM undertakings by manner of edifice consciousness through assorted workshops 10. CDM potency in India Let us see the CDM potency of India with regard to cement and renewable energy sector. The population of India has increased at a steady rate. In order to back up the demands of an of all time increasing population. there is a immense demand for infrastructure undertakings in India. This may ensue in an increased growing in the cement capacity and production degrees. As such the portion of cement industry to the entire CO2 emanation is besides expected to increase. Thus. CDM has the chance to tap the cement sector to cut down GHG emanations. This can be done by the use of engineering in the cement industry that enables the usage of less energy-intensive stuffs. Generally. less energy-intensive techniques are more labor-intensive. India is a state where inexpensive labor is available on a big graduated table. Therefore. CDM undertakings in the cement sector can assist cut down GHG emanations and besides generate employment in India ( J Parikh and K Parikh. 2004 ) . India is recognized as a prima state in the universe for the development and use of renewable energy. peculiarly wind power ( J Parikh and K Parikh. 2004 ) . India has good handiness of other renewable energy resources such as solar. biomass and hydro energy. The energy demands and ingestion is India is expected to increase with the increasing demands of the of all time increasing population. Therefore. this is another sector which can profit CDM undertakings. Issues with CDM in India 1. Commercial Paradigm: First. the full duty of suggesting CDM undertakings is on India. Through these undertakings. India can bring forth CER credits which it can so sell to developed states. The thought of CDM was to assist developed states use a cost-efficient manner to put up emission-reducing undertakings in developing states. However. in world. the full load of developed states has been transferred to developing states like India. Second. India has to uncover all their information including costs to the CER purchasers from developed states. But. the developed states are non at all bounded to uncover any information to India. Therefore. there is an absence of a just and efficient market. Besides. the information revealed by India makes India’s place vulnerable and CER Sellerss in India are frequently capable to development ( J Parikh and K Parikh. 2004 ) . 2. Baseline Setting: Since India is a underdeveloped state. it does non hold GHG emanations decrease duties. A conjectural baseline is used to mensurate any emanation decrease that qualifies for trade. This baseline is closely related to dealing costs. As the complexness of the baseline additions. the associated dealing costs besides increase. This. in bend. reduces the inducement to put in CDM undertakings ( J Parikh and K Parikh. 2004 ) . 3. Perverse Policy Incentives: As per Kyoto. merely those decreases qualify that are non a portion of the policy of a state. Therefore. if there is a policy in India which states that renewable energy should account for 8 per centum of new power bring forthing capacity. so the renewable power works will non measure up as a CDM undertaking. However. if the same works is present in another state and if such a policy doesn’t exist at that place. so the works can gain CER credits for it. Therefore. India is discouraged to follow an environment-friendly policy and it might promote India to indulge in use of CDM undertakings ( J Parikh and K Parikh. 2004 ) . 4. Technology Transportation: There is a immense range for technological development in India and set uping CDM undertakings in India can function this intent. However. India faces jobs in fiting its demands with appropriate technological solutions that cut down GHG emanations. This job is magnified even further in the presence of unsure tendencies in engineering development and corporate secretiveness. Initially. India focussed chiefly on cut downing inordinate costs of engineering minutess and the limitations imposed on their usage. However. India’s focal point has shifted to the creative activity and care of technological capablenesss within India. Therefore. if India doesn’t learn to fit its demands with engineering. it faces the hazard of technological transportation that is more supplier-driven and geared more towards what is available instead than towards what is needed ( J Parikh and K Parikh. 2004 ) . Decision Although the Kyoto Protocol is for the improvement of the environment. it is non free from loopholes. There is an urgency to turn to these loopholes before the start of the following committedness period. The effectivity of the protocol depends on the combined attempts of all the Parties and for this it is highly necessary that a large participant like the United States ratifies the protocol. Mentions 1. â€Å"Kyoto Protocol† . 2012. hypertext transfer protocol: //unfccc. int/kyoto_protocol/items/2830. php ( 29 Mar. 2012 ) 2. â€Å"Emissions Trading† . 2012. hypertext transfer protocol: //unfccc. int/kyoto_protocol/mechanisms/emissions_trading/items/2731. php ( 29 Mar. 2012 ) 3. â€Å"Joint Implementation† . 2012. hypertext transfer protocol: //unfccc. int/kyoto_protocol/mechanisms/joint_implementation/items/1674. php ( 29 Mar. 2012 ) 4. â€Å"Clean Development Mechanism† . 2012.hypertext transfer protocol: //unfccc. int/kyoto_protocol/mechanisms/clean_development_mechanism/items/2718. php ( 29 Mar. 2012 ) 5. â€Å"The Mechanisms under the Kyoto Protocol: Emissions Trading. the Clean Development Mechanism and Joint Implementation† . 2012. hypertext transfer protocol: //unfccc. int/kyoto_protocol/mechanisms/items/1673. php ( 29 Mar. 2012 ) 6. Michael Zammit Cutajar. ‘Reflections on the Kyoto Protocol – Looking Back to See Ahead’ . International Review for Environmental Strategies ( 2004 ) 7. â€Å"Kyoto Protocol† . 2012. hypertext transfer protocol: //unfccc. int/kyoto_protocol/items/3145. php ( 30 Mar. 2012 ) 8. Bill Hare. ‘Undermining the Kyoto Protocol: Environmental Effectiveness versus Political Expediency? ’ . Greenpeace International ( Jun. . 1999 ) 9. Kati Kulovesi. ‘The Private Sector and the Implementation of the Kyoto Protocol: Experiences. Challenges and Prospects’ . ( 2007 ) 10. Jyoti Parikh and Kirit Parikh. ‘The Kyoto Protocol: An Indian Perspective’ . International Review for Environmental Strategies ( 2004 )

Thursday, November 28, 2019

Antisocial Personality Essays - Psychopathy, Psychiatric Diagnosis

Antisocial Personality The Antisocial Personality is (APD) is a serious disorder that affects many males and cause a great threat to families, friends, and even complete strangers. Most personality disorders may cause an inconvenience to a persons family and friends, but usually harm themselves more than others. Antisocial Personality Disorder contrasts from other personality disorders because the defining trait is a predatory attitude toward other people (Smith, 1999). They have a chronic indifference to and violation of the rights of ones fellow human beings. (Alterman; Cacciola; McDermott; Mulholland; Newman; & Rutherford, 2000). A common tendency of those with APD is criminal actions. These actions can range from stealing of everyday items to rate to murder. It is obvious that APD is a serious disorder with serious consequences. Criminologists need to have an understanding of APD as evidenced in the male offender. Antisocial Personality Disorder affects less than one percent of females and about three percent of males and usually occurs before age 15 (Smith, 1999). Most of these men are involved in some sort of criminal behavior. One heartwrenching characteristic of men with this disorder is that they show no remorse for their victims or anyone involved. Interpersonally, those with APD are gradoise, arrogant, callous, superficial, and manipulative (Alterman et al. 2000). Affectively, those with APD are short-tempered, unable to form strong emotional bonds with others, lacking empathy, guilt, or remorse (Smith 1999). Behaviorally, those with APD are irresponsive, impulsive, and prone to violate social and legal norms and expectations (Smith 1999). DSM III gives a list of criteria for the diagnosis of APD. These five points are as follows: 1. A history of illegal or socially disapproved activity beginning before age 15 and continuing into adulthood. 2. Failure to show constancy and responsibility in work, sexual relationships, parenthood, or financial obligations. 3. Irritability and aggressiveness 4. Reckless and impulsive behavior 5. Disregard for the truth (Smith, 1999) Males with this disorder are also known to lack certain responsibilities and obligations which lead them to do things such as walk out on jobs, wives, children, and creditors (Fukuhara; Kato; & Yoshino, 2000). The sad truth about this disorder is that by puberty these men have already begun a career of antisocial behavior in the form of truancy, delinquency, theft, vandalism, lying, drug abuse, casual sex, running away from home, chronic misbehavior in school. As adults they lead to prostitution, pimping, drug selling, or other crimes. (Alterman et al. 2000). Although many men may show traits of APD, they have to show specific characteristics in order to be diagnosed with the disorder. These specific characteristics include, a pervasive pattern of disregard for and violation of the rights of others occurring since age 15, must be at least 18 years old, and evidence of conduct disorder with onset before age15. (Smith, 1999). Criminologists must be sure to look at these traits when dealing with men with antisocial personality, and most certainly before letting them back out in the world because of their tendency to have no regret and inability to learn from past experiences. One form of Antisocial Personality Disorder is the common sociopath. The sociopathic personality is the unsocialized personality. It affects mostly young men, but some young women. These people are never adequately socialized during childhood and adolescence (Damasio, 2000). People with this form of disorder have reasonably normal temperaments but are known to be aggressive or fearless. They also posses impulse peculiarities or habit patterns that are traceable to deviant learning. (Damasio, 2000). They are stimulus seekers and pose the greatest problem for parents as children (Damasio, 2000). This disorder is enhanced somewhat from incompetent or indifferent parents. Some other common characteristics of the common sociopath, being the largest genus of antisocial personalities, are a weak and unelaborated conscience, a lack of shame for normal things, a weak future perspective, a disinterest in long term goals, and a pride in rule breaking (Smith, 1999). Along with the category of sociopaths, there are several forms of sociopaths. These forms consist of the Alienated Sociopath, the Aggressive Sociopath, and the Dyssocial Sociopath. The Alienated Sociopath has an undeveloped ability to love or to affiliate with others (Damasio, 2000). The Aggressive Sociopath is usually a muscular and aggressive male who enjoys hurting, frightening, and tyrannizing others. This type of sociopath get a feeling of power and importance. Many men with this type of Sociopathic Personality tend to be the rapists and muggers in the world. They show strong gratification from dominance and control over victims (Smith, 1999). The Dyssocial Sociopath tends to be normal both psychologically and in their temperament.

Sunday, November 24, 2019

Missing Information in Chicago Authorâ€Date Referencing

Missing Information in Chicago Author–Date Referencing Missing Information in Chicago Author–Date Referencing Do you feel like something is missing from your life? Well, if what you’re missing is source information for a college paper, you’re in the right place! That’s because, in this post, we’re looking at how to handle missing information in Chicago author–date referencing. No Named Author Finding that a source doesn’t have a named author is a common problem. The best response is usually to cite an organizational author. For example, if we were citing a UNICEF report without a named author in Chicago author–date referencing, we could write: Recent campaigns have been more successful (UNICEF 2017). You would then use the organization name in the reference list at the end of the document, too. However, if there is no suitable organizational author to cite, the Chicago Manual of Style recommends using the source title instead. If the title is too long, though, you may want to shorten it in citations: In-Text Citation The organization has been criticized (â€Å"Problems with Planning†¦Ã¢â‚¬  2015). Reference List Entry â€Å"Problems with Planning for a Sustainable Future on an International Scale.† 2015. Accessed 28 August, 2018. https://medium.com/story/problems-planning-sustainable-future-international-scale-44a21e9c531 The title is in quote marks here because it is an article. However, the correct formatting depends on the source type (e.g., italics for a book title). No Year of Publication When a source does not specify a year of publication, use the abbreviation â€Å"n.d.† after a comma: The public was canvassed for solutions (Jackson, n.d.). This stands for â€Å"no date.† You should also use â€Å"n.d.† in the reference list entry for the source at the end of your document. However, â€Å"n.d.† is only used for an online source when it doesn’t have either: A date of publication Or a date for when the page was last updated If either of these are available, use them instead. Remember to check the web page carefully, too, as this information will not always be easy to spot. No Place of Publication or Publisher In a Chicago reference list, you should list books with a place of publication and publisher. But if you cannot find either of these details, you can use the abbreviation â€Å"n.p.† instead. This is short for either â€Å"no place† or â€Å"no publisher† depending on how it is used. You could use other Latin abbreviations to avoid this ambiguity: e.g., â€Å"s.l.† and â€Å"s.n.,† which stand for sine loco (without a place of publication) and sine nomine (without a named publisher) respectively. However, the Chicago Manual of Style says that â€Å"n.p.† is more likely to be understood in English-language publications. You should therefore use this unless instructed otherwise. Summary: Missing Information in Chicago Referencing Chicago referencing indicates missing information as follows: No author = Use the source title instead No year of publication = Use the abbreviation â€Å"n.d.† No place of publication = Use the abbreviation â€Å"n.p.† No publisher = Use the abbreviation â€Å"n.p.† However, remember to check before using these options. The information will be available somewhere in most cases, even if it is not immediately easy to see. And if you need help checking your referencing, get in touch today.

Thursday, November 21, 2019

The United States and the floundering war on terror Essay

The United States and the floundering war on terror - Essay Example The War on Terror which was initiated as a response to the September 11, 2001 terrorist attacks on the United States initially showed great promise in ridding the world and the United States of the risks associated with terrorism. As the war on terror wore on without any definite progress being gained in fighting terrorism and in bringing the terrorists to justice, it became more apparent that the war was becoming an ineffectual means to resolve the terrorist issue. The war against terror appeared to be floundering. This chapter shall discuss the US and the floundering war on terror. This chapter shall also discuss the challenges being confronted by the Obama Administration and the way forward which can be gained from the years of war. Discussion The September 11 attacks resulted in the launching of the War on Terror and a support for President George W. Bush’s war against terror. Prior to the attacks, Bush’s administration was criticized for its international military policies. In the wake of the attacks however, a worldwide condemnation for terrorism was seen. And the war on terror raged over Afghanistan and over Iraq for years. It claimed many lives and caused the destruction of many communities and structures in Afghanistan and Iraq. As the war went on for years without much progress being gained in managing the terrorist issue, debates and rumblings on the war were slowly being expressed from various interest groups, countries, and organizations. And like another Vietnam War, the war on terror started to flounder and lose popular support. The terrorist attack in 2005 in London which was reportedly initiated by the Al Qaeda group was just one of the indications which pointed to the glaring truth that the War on Terrorism was not working. In 2004, the Bush Administration cancelled its publication of the yearly â€Å"Patterns of Global Terrorism† report which would have manifested that the terrorist attacks increased significantly from 17 5 in 2003 to 625 in 2004 (Gregory, 2005). Throughout the years, the War Party has been claiming that the War on Terrorism has successfully minimized the number of terrorist attacks throughout the globe; however, all other data seem to oppose this claim (Gregory, 2005). Other groups supporting the war on terror were also firm in their support for the war, even when Rumsfeld’s leaked report indicated the limitations of the US in fighting the war on terror. Rumsfeld’s report indicated that â€Å"the US is putting relatively little effort into a long-range plan, but we are putting a great deal of effort into trying to stop terrorists. The cost-benefit ratio is against us! Our cost is billions against the terrorists’ costs of millions† (Gregory, 2005). Analysts pounced on the implications of this leaked report and they effectively pointed out that the war on terror could only be a failure because even with the necessary precautions taken against the war on ter ror, these terrorist attacks cannot really be stopped altogether. These analysts also point out that only by evaluating the US and Western policies in the Middle East which triggered violence, could any progress in the fight against terrorism be gained (Gregory, 2005). Critics of the war on terror also condemned Bush’s policy of preeminent strike or â€Å"strike first before anyone strikes us.† This attitude has been criticized for giving rise to policies which have been wholly ineffectual. â€Å"Behind the hype, there’s a long list of failures to tackle key issues, and not much prospect of improvement† (Plesch, 2002). For one, the government of Saudi Arabia expressed that it did not support the war on terror. Some Saudi citizens are actually members of the Al-Qaeda group or are supporting their efforts financially; and yet Bush is not aggressively dealing with Saudi Arabia (Plesch, 2002). US Special