Characteristics of Just Laws And Views Essay Example for Free

Qualities of Just Laws And Views Essay A fair law has various broadly perceived attributes. An equitable law is described by the accompanying: treats all individuals similarly The thought of fairness is a significant part of the law. Albeit an equitable law might be giving balance it doesn’t consistently happen that way. For instance, a well off individual might have the option to manage the cost of legitimate portrayal, yet those individuals who can’t bear the cost of lawful portrayal will be hindered and won't have an equivalent open door under the steady gaze of the law. depends on commonly held strict or moral statutes The precedent-based law legitimate framework is the result of different authentic impacts, a significant number of which were the strict and good perspectives of various occasions. In today’s society, morals and how they agree with the law are being substituted by the requirement for the law to ensure society all in all and think about monetary interests. is utilitarian Utilitarianism is the hypothesis which proposes the law means to guarantee the best conceivable satisfaction for the best conceivable number of individuals. stresses accord and social union most importantly Majority rule government makes lawful accord. Fair procedures furnish all residents inside the state with the chance to create or make the law. Just procedures will by and large require a lion's share or accord to bring a law into being. Fair procedures are intended to bear the endurance and prosperity of the network through focusing on agreement. takes into consideration general standards to be moderated in singular cases Mitigation takes into account reasonableness. The law endeavors to treat everybody similarly; that = everybody in comparable circumstances is burdened the equivalent, each and every individual who carries out a similar wrongdoing is given a similar punishment. Anyway the courts have carefulness to decrease the punishment as indicated by the conditions. intends to review disparities It leaves individuals free To the degree that individuals don't overstep the law, an equitable law will leave individuals free. It assesses constraints in material assets. It tends to be conjured immediately. An equitable law should manage a lawful issue or contest when practicable after that issue or debate emerges. This is on the grounds that people’s recollections blur thus their proof turns out to be less solid over the long haul. Be that as it may, this isn't generally the situation, as at present the Australian legitimate framework has extensive deferrals and cases set aside significant stretches of effort to arrive at the courts. Formal Equality †hypothesis side of the real practice. Here in principle everybody in Australia is dealt with similarly and given similar open doors Institutionalized equity this is the commonsense side to it. Despite the fact that it appears everybody in Australia is equivalent there are individuals in sub bunches in the public arena who are a piece of a minority and aren’t ready to profit by the chances. For example of formal correspondence: Everybody needs to option to get to the law. Everybody has the option to cast a ballot Correspondence OF OPPORTUNITY-Equal treatment of individuals in access to work and administrations. †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦..So everybody has the option to go after a position. They have equivalent rights to a sheltered workplace. (work spread). Everybody has the equivalent chance to get to the lowest pay permitted by law. Equity BEFORE THE LAW-Everyone is dealt with similarly in their dealings with the law. For example The standard of law. †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦So everybody has the suggested right to legitimate portrayal. Every single Australian resident are permitted to challenge proof set forward during court (regular equity †interrogation). Equity OF OUTCOMES-A training whereby the law, strategy or point of reference plans to guarantee that, paying little mind to instructive or financial foundation, or disparity of chance, the aftereffect of specific activities will be equality†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦..so lawful guide, if individuals aren’t ready to manage the cost of legitimate portrayal they are allowed the chance to apply for lawful guide. Does formal uniformity under the watchful eye of the law shrouds standardized disparity? This relates most to EQUALITY OF OUTCOMES since this territory is the place the law is imperfect. In spite of the fact that everybody may have a similar open door not every person can comprehend that framework. For instance incompetent transients who come to Australia searching for a superior life think Australia has equivalent everything†¦true except its not equivalent on the off chance that you don’t get it and aren’t acquainted with it. For instance: in the event that you originate from a non †English talking foundation to Australia and stumble into difficulty with the law or are being confined or a survivor of misrepresentation and misuse how are you going to get to the law and legitimate portrayal in the event that you cannot communicate in the language and don’t comprehend the framework. In this way not an equivalent chance.

What can be done about prison overcrowding Research Proposal

What should be possible about jail packing - Research Proposal Example it had the option to concoct extra assets to construct jail cells, the expansion of prisoners has still demonstrated to be unreasonably overpowering for the legislature to stay aware of. In California, a few detainees have taken to dozing on floors on account of the deficiency of cells (Lake â€Å"News†). In different pieces of America, the early arrival of detainees has been looked for by jail heads just to ease prisoner populace. America has been dishing out billions of dollars to help the jail framework. â€Å"State jail frameworks spend more than $30 billion every year, and the Bureau of Prisons planned $5 billion for only 182,000 government detainees this year† (Myser â€Å"Business†). This congestion issue is credited to an assortment of elements, from the monetary to the sociological, to the political. On a financial point of view, the expansion of neediness rates has shockingly added to the expansion of crimes. Different cultural issues likewise empower and breed criminal conduct. Administrative changes and new laws like obligatory life sentences, the three-strike rule, and severe parole qualification arrangements have additionally served to build jail populace. Without the comparing increment in financing and in jail cells, these numbers will keep on rising. This paper will talk about some potential answers for the issue of jail packing, the feasibility of these arrangements, the danger of unintended or unfortunate results to these arrangements, and the commonsense obstructions that could hamper the turn of events, endorsement, and usage of the proposed arrangements. Answers for jail packing that will be examined in this paper will concentrate on measures to lessen the quantity of detainees and not answers for increment the quantity of jail cells. These arrangements will be all the more long haul. Expanding the quantity of cells won't stop jail packing, particularly if more detainees will continue coming in and topping off the new cells. This paper proposes changes

The RAPS4 Alcohol Screening Test

The RAPS4 Alcohol Screening Test Addiction Alcohol Use Print The RAPS4 Alcohol Screening Test Proven More Effective Than CAGE Test By Buddy T facebook twitter Buddy T is an anonymous writer and founding member of the Online Al-Anon Outreach Committee with decades of experience writing about alcoholism. Learn about our editorial policy Buddy T Updated on February 03, 2020 Thomas Barwick / Getty Images More in Addiction Alcohol Use Binge Drinking Withdrawal and Relapse Children of Alcoholics Drunk Driving Addictive Behaviors Drug Use Nicotine Use Coping and Recovery The RAPS4 alcohol screening test is a four-question quiz designed for busy clinical healthcare offices that have been shown to be effective in detecting alcohol dependence in the past 12 months. It began as a five-question test called the Rapid Alcohol Problems Screen and was designed to maximize sensitivity in detecting alcohol problems. It was later refined to four questions and the name was changed to RAPS4. The test was made up of questions already in use in other screening tests. Primary care physicians offices can be very busy as the family doctor tries to see all of the patients that request an appointment. If the doctor suspects that alcohol may be affecting the health of one of his patients, there really is not enough time for him to conduct a thorough substance abuse evaluation. Therefore, short 4- or 5-questions quizzes, like the RAOS4, are ideal for making an initial evaluation. Effectiveness of the RAPS4 Test The RAPS4 test has been found to be highly effective in detecting alcohol dependence in the past year across gender and ethnic groups - white, black and Hispanic. Research has also shown that the RAPS4 is more effective than the CAGE test, which has traditionally been the most widely used test in clinical settings. The RAPS4 gets its name from the questions it poses to the patient which pertain to remorse (R), amnesia (A), performance (P), and starter drinking behavior (S). Each question pertains to the patients behaviors in the past year. RAPS4 Questions Have you had a feeling of guilt or remorse after drinking?Has a friend or a family member ever told you about things you said or did while you were drinking that you could not remember?Have you failed to do what was normally expected of you because of drinking?Do you sometimes take a drink when you first get up in the morning? A yes answer to at least one of the four questions suggests that your drinking is harmful to your health and well-being and may adversely affect your work and those around you. If you answered no to all four questions, your drinking pattern is considered safe for most people and your results do not suggest that alcohol is harming your health. Unsure about the results? You may want to take the more detailed Alcohol Abuse Screening Test for further evaluation.

Shizen in Translation

The Japanese word shizen, pronounced shee-zen, is a common noun that translates to mean nature, as in human nature. Japanese Characters è‡ ªÃ§â€ž ¶ 㠁â€"㠁Å"ã‚“ Example Sore wa shizen to wakaru koto da.㠁 Ã£â€šÅ'㠁 ¯Ã¨â€¡ ªÃ§â€ž ¶Ã£  ¨Ã¥Ë†â€ Ã£ â€¹Ã£â€šâ€¹Ã£ â€œÃ£  ¨Ã£   Ã£â‚¬â€š Translation:  It will speak for itself. Antonym jinkou ä º ºÃ¥ · ¥; fushizen ä ¸ Ã¨â€¡ ªÃ§â€ž ¶

Trauma And Stressor Related Disorder - 984 Words

In the DSM-5, PTSD is listed under Trauma- and Stressor- Related Disorders. In order for a person to be diagnosed with PTSD, they must meet a number of criterion- the first one being exposure to actual or threatened death, serious injury, or sexual violence. If the person does not meet this criterion, they are automatically exempt from being diagnosed with PTSD. This alone is incredibly restrictive, ignoring many groups of traumatized victims including those with psychiatric diagnosis, or those being removed from their home. Though many people can benefit from the treatments associated with PTSD, its two-dimensionality, or lack of reference to ongoing exposure has created a want for a new diagnosis in the trauma realm. Herman’s response to†¦show more content†¦In creating the opportunity for more individuals to be diagnosed with a post-traumatic syndrome, C-PTSD creates a dignified title for individuals who have already endured so much. Victims of childhood trauma acc ount for a portion of this group. Abused children have to undergo a series of adaptations in order to experience self-preservation. The three major forms of adaptation include elaboration of dissociative defenses, development of fragmented identity, and pathological regulation of emotional states. When a child falls prey to an abuser, they cannot form inner representations of safety. Not only do they become attached to strangers, but they also cling to their abusers. During this time, Herman refers to fragmentation as â€Å"becoming the central principle of personality organization†. Normal regulations of emotional states are also disrupted, resulting in dysphoria, chronic anxiety, and chronic depression- which can last into adulthood. Normal regulations of emotional states are also affected by the elaboration of dissociative defenses. When an individual becomes too accustomed to using dissociation as a defense mechanism, they can experience something referred to as â€Å"an nihilation panic†. When annihilation panic ensues, only extreme shocks to the system (such as self-mutilation) can help them separate themselves from dissociation. Though these adaptations are crucial forShow MoreRelatedAssessment And Treatment Of Combat Related Posttraumatic Stress Disorder Essay1598 Words   |  7 PagesAssessment and Treatment of Combat-Related Posttraumatic Stress Disorder The number of veterans returning from the Operation Iraqi Freedom (OIF), Operation Enduring Freedom (OEF), and Operation New Dawn (OND) conflicts that are afflicted with posttraumatic stress disorder is estimated to be in the hundreds of thousands (Kip, et al., 2013, p. 1298), demonstrating the importance of the social worker to be knowledgeable of the symptoms and treatment of this disabling trauma. The purpose of this literatureRead MoreThe Effects Of Stress And Trauma On The Human Psyche1657 Words   |  7 PagesThe impact of stress and trauma upon the human psyche continues to challenge and inform researchers and clinicians who work in this field. Internal responses to trauma often precede development of defenses and coping mechanisms which are normal reactions to abnormal or recurring traumatic situations or experiences (American Psychiatric Association, 1980). The impact and imprint of trauma on the human psyche can lead to a diagnosis of Post-Traumatic Stress Disorder (PTSD) in some adults and childrenRead MorePost Traumatic Stress Disorder ( Ptsd )1492 Words   |  6 PagesHistory Post traumatic stress disorder Post-traumatic stress disorders also none as PTSD. 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Family functioning predicts outcomes for veterans in treatment for chronic posttraumatic stress disorder. Journal of Family Psychology, 23(4), 531-539. Retrieved from http://search.proquest.com.ezproxy2.apus.edu/docview/614510891?accountid=8289 This study explored whether chronic post-traumatic stress disorder (PTSD) in veterans receiving treatment were effected by family behaviors. This study took several different tests to determine the current stateRead MoreUnderstanding Emotional And Social Relationships Essay1196 Words   |  5 PagesExploring Psychological Research The studies that I chose to participate in where Emotions and Social Relationships, Psychotic-like Experiences in Borderline Personality Disorder and Exploring Personality, Violent Thoughts and Violent Behavior. Emotion Topic Area The study I chose for this category was Emotions and Social Relationships. I chose this study because there have been many times when my emotions have had an enormous impact on my social relationships. I also know there are people whoRead MoreThe Displacement Of Persons1330 Words   |  6 Pagesstates of violence and forced fleeing from homes has left Afghans with traumatic stressors, often leading to mental health issues in the future. Mental health is a huge concern among refugee and asylees population in the U.S.as many members of these populations have encountered traumatic past experience such as war violence and torture and are at a high risk in developing depression, post-traumatic stress disorder (PTSD), and anxiety (Kleinman, 2004). In past studies, services for mental health

Accounting and Tax Free Essays

string(71) " on the basis of acquisition prices rather than current market prices\." The world is increasingly adopting an extremely commercial approach to operations (Paulson 99). Every aspect in the economic environment and social systems is increasingly becoming more commercialized as the capitalistic mental has taken over a number of key areas in operations (Paulson 99). The role played by taxation and accounting systems is on the increase due to commercializations and liberalization of operations and markets. We will write a custom essay sample on Accounting and Tax or any similar topic only for you Order Now Different modes of operations and complexity in modern operations have led to the need for development of different modes of accounting and taxation (Paulson 99). Original definitions and systems are being replaced by new ones that are deemed to be more relevant to modern day operations. The policies supported by political leaders with regards to these economic factors are seen to be important to the perception that the voters have on them. The overall public, due to improvements in information systems and education levels, have become more aware of the importance of good and relevant policies to not only the development of the economy but to individual development. It is no longer left for the professionals to understand the complexities and changes in accounting and information systems be it at the policy or implementation level for ordinary citizens are continuously seeking to know more on these concepts (Paulson 73). This paper looks at some of the current trends in accounting and taxation systems in the US. and the impact they have on the development of US. as a nation. The paper looks at a issues in Private and public Company Financial Reporting and their convergence with the international standards. The other areas that the paper addresses are Cost or Equity Method of Accounting, Sarbanes-Oxley Act of 2002, Importance of Segregation of Duties, Income tax accruals, Deferred Income taxes and McCain’s Vs Obama’s tax plan. Introduction Developed economies and especially America’s are highly reliant on the development of the business sector (Pratt Niculita 22 ). The business sector in some of these developed economies contributes immensely to their large domestic income levels. Financial reporting is an aspect that is integrated into every business system be it profit or non-profit making. Financial reporting is a very important aspect in ensuring accountability and developing the confidence that is of high importance in a capitalistic economy that are characterized by high levels of competition. Financial reporting does not in itself guarantee success in business but helps in providing information that is critical in the development and implementation of economic decisions. Company Reporting The standard used in financial reporting in the US is the GAAP standard (Talbott 63). The main reason behind financial reporting for public entities is to meet the needs of external stake holders who due to their positions lack the ability to get the information. Even though the external users of company financial reporting may have access to information, most private companies still choose to prepare the general financial statement. Even though the GAAP financial accounting standards are aimed at providing the end user with the required information, the management of the company often finds such documents to be of great importance (Talbott 63). Many private companies implement a system where the financial statement include an independent accountant report which is drafted after the report has been audited, reviewed or compiled. The government is not directly responsible for the formulation of the accounting standards in most developed countries and it was until 2002 that the federal government intervened largely on accounting standards (Talbott 35). This non-interference is common system in most countries under common law where it is believed that the private sector is well informed and has a good resource backing. It should be noted that the GAAP is not a law that has to be followed though some key financial authorities have made it compulsory for public companies to adhere to standard (Ricardo Kolthammer 53). It should be noted that the GAAP standards for the private sectors are set by different bodies which operate under different assumptions, principles and constraints from those of the public sector. The basic objective in financial reporting is providing information; this is done by making a number of assumption, application of a series of principle and subjecting a number of constraints. Assumptions ? The business entities are assumed to be separate from its owners and other related businesses. In preparation of financial records personal expenses are kept separate from company revenues and expenses (Ricardo Kolthammer 51). ? Another key assumption made is that the business will continue operating indefinitely. This assumption is made to justify the validation of asset capitalization, depreciation and even amortization. This going concern assumption is only overridden when it is certain that the company will be liquefied (Ricardo Kolthammer 51). ? Since one of the objectives in the preparation of financial records is to ensure ease of evaluation a measure must be used. In the US, a monetary unit that is assumed to be stable is used as the unit of record. It is accepted by the FASB that the nominal value of the dollar unadjusted to take care of the inflation should be used as the main unit of measure (Ricardo Kolthammer 51). ? A major assumption in the preparation of financial records is that the economic and financial activities of a company can be divided into time units. This is the time period principle (Ricardo Kolthammer 51). There are a number of principles that have been adopted by the FASB in preparing financial records. The principles govern how the actual preparation of the records will be handled. Some of these principles include: ? Companies are required to account and report on the basis of acquisition prices rather than current market prices. You read "Accounting and Tax" in category "Papers" This principle applies to all recordings be they assets or liabilities (Ricardo Kolthammer 54). This principles ensures that the information provided is reliable by eliminating bias that would have otherwise been accrued by using the perceived value. However, there are changes in this system as a number of debts and securities are being reported on the basis of their fair price or market values. ? Principle number two is referred to as the revenue principle and it requires companies to record revenues either when they are realizable and earned or when they are realized. This accrual approach to accounting eliminates recording at receip (Ricardo Kolthammer 54)t. ? The matching principle dictates that the expenses and the revenues have to be matched as long as there is sufficient ground for pairing. Expenses are only recognized when the product or service that they have help create earns some revenue (Ricardo Kolthammer 54) The principle further states that if a situation should arise where no connection can be established between an expense and a revenue then the expenses can be charged on the existing period. This system is useful in ensuring accuracy and robustness in evaluating actual performance and profitability levels because the principle clearly shows how much was spent in earning a given revenue. ? The disclosure principle is one that governs the amount of information that can be disclosed. According to this principle, the amount of information that can be disclosed should be based on a trade off analysis (Ricardo Kolthammer 54). Disclosure of large information is often associated with increased cost in the preparation and use of the financial records. Therefore, the information disclosed should be enough for judgment while ensuring that the costs are kept low. Information in the financial records are either presented in the main body of the statement, notes or as supplementary material. A number of constraints have also been placed in coming up with financial records and reports. The constraints are aimed at reducing errors and ensuring reliability. They include: ? The objectivity principle which states that the financial records should be based on objective evidence (Ricardo Kolthammer 54). ? The significance of an item is only considered when it has been reported. The materiality principles therefore considers information to be of significance if it can in one way or the other affect the decisions made by a reasonable human person (Ricardo Kolthammer 55). ? There is also need for consistency in the accounting principles used by a company. The companies should ensure that they use the same principles year in year out. ? When choosing between two alternatives the prudent principle states that the solution that is likely to understate the income and assets should be given first priority (Ricardo Kolthammer 55). Comparison Even though the differences may not be clear a key differences arises in the aspect of stakeholders. The investors will always want to be informed on how their investments are fairing on. In a private company, systems may be developed where the investors who are often few and closely related can access financial records and the performance of their investments at particular times (Einhorn 23). Furthermore, the private nature of such businesses exempt them from mandatory disclosure and there are no restriction on the materials they can disclose. However, the story is quite different in public companies where disclosure is a must. Public companies are of national interest and therefore issues regarding their financial status affect a considerable proportion of the general public (Lewis Pendrill 32). Development in financial systems are aimed at protecting the investors from the failure of such financial institutions. The law therefore dictates that such companies must disclose their financial records and in so doing the materials disclosed should be such that they provide enough information as per the investors’ requirements (United Nations Conference on Trade and Development 35). Therefore, while a private company financial records may only be a page the public companies often develop booklets and mountains of documents as their financial records. In general, preparation of financial records in public companies is more resource intensive relative to private company due to the time and financial resources that have to be channeled to the preparation of the rather comprehensive records. The similarities are countless. The principles employed, assumptions made and constraints are generally within the GAAP principles (Haber 24). The principles are within the stated framework and therefore bears a lot of similarities. Disclosure is stressed on by both private and public companies for the sake of their investors. In either case, the importance of financial reports to the management of the companies and to creditors who may require the company’s financial information is of equal importance. Sarbanes-Oxley Act of 2002 The area of financial disclosure and development of financial reports is of key concern to the entire economy. The government and the legislative system is often concerned with the overall wellbeing of the people; at least that is what they have made people believe. Disclosure and financial reporting is an area that is of key importance to the overall development of not only the company whose records and transactions are being disclosed but also to other companies that may be related to the said company in one way or the other. The federal system broke its liberalization of the accounting systems when in 2002 it enacted the Sarbanes-Oxley Act (Hamilton Trautmann 44 ). The act was aimed at protecting the investors and was enacted into federal law in 2002. Previously issues regarding financial disclosure and preparation of financial records were governed by standards rather than law. The move was aimed at dealing with the increase in the levels scandals that hit a number of major corporations namely Tyco and Worldcom among others (Shanley 21). These scandals were very costly on investors and had a major bearing in the capital markets as share prices dropped considerably. The effects of the scandals were felt by both participants and non-participants as the confidence in the stock markets suffered and irrecoverable blow. The reforms that were brought by this act are considered the most far reaching changes in the business environment in decades. These new legislations did not affect the private sector and were aimed at developing enhanced standards for the public sector players including public accounting firms (Shanley 49). Its adoption was a controversial step and led to major divisions on its perceived benefits. A number of people who were and still are for its implementation state that it has led to an increase in investor confidence on the stock market while ensuring better standards and controls for corporate accounting standards. The act led to the developments and enaction of PCAOB which is charged with regulating, inspecting and ensuring relevant disciplinary measures are taken against accounting firms that are ascertained to have flawed some of the principles and standards set by the Sarbanes-Oxley Act (Pratt Niculita 85 ). Some of the key features of Sarbanes-Oxley Act of 2002 include: ? The first title establishes the PCAOB as a board that will provide the required oversight for accounting firms that provide audit services. This first title also creates a central board that is tasked with ensuring procedure compliance by the boards, registration of auditors, definition of processes and procedures for compliance, quality control and management and enforcing compliance as per its mandate that are provided for in the act (Einhorn 19). ? The second title establishes the standards that will ensure the independence of external auditors so as to minimize the risk of conflict of interest. This title also puts up new auditors approval qualifications, partner rotation and reporting requirements. One of the notable features of this second title is that it bars audit firms from providing non-audit services for same clients (Einhorn 19). ? The responsibility for accuracy and completeness of financial records is placed on senior executives. This third title further defines how the external auditors will be expected to interact with the audit committees. A quarterly certification of the integrity of the financial reports by the corporate executives is required by this title (Einhorn 19). ? The fourth sections requires the inclusion of off balance sheet transactions and transactions of corporate officers. This is to ensure enhanced financial reporting and ensure accountability at the highest levels of corporate leadership. The fourth title further requires the placement of internal controls that will ensure the accuracy of the financial reports. Timely reporting in case of change in financial conditions which must also be accompanied by a review of SEC or its agents, is advocated for by this title. ? The fifth section includes measures that are aimed at restoring the confidence of the investors on the reports brought forward by securities analysts (Einhorn 77). The code of behavior for the security analysts are defined in this section and they are further required to disclose any conflict of interest that may be in their knowledge. ? The sixth section is closely related to the fifth as it defines practices that will help in the restoration of investor confidence. The SEC’s authority is also defined in this chapter and their power to bar securities professionals from dealing is brought into proper perspectives by definition of cases where their power is applicable (Einhorn 22). ? The seventh section places more emphasis on the manner in which research that is aimed at enforcing actions against violators will be conducted. The reports and reasons that have been identified as being of importance in the research include the effects of consolidation on accounting firms, securities violation, role of credit rating agencies and enforcement actions. This chapter further suggested investigations on whether the investment banks played a role in obfuscating the financial positions of some of the corporations that failed. ? The eighth title describes the specific penalties for fraud by either manipulating, destroying or altering financial records. This title further defines the penalties associated with interfering with the course of investigation while providing a considerable level of protection for whistle blowers. ? The ninth title increase the penalties associated with white collar crimes and conspiracies to commit financial crimes. One of the key recommendations of the title is that stronger punishments should be provided for financial crime offenders. A key addition is that failure to certify corporate records is declared a criminal offense (Einhorn 19). ? The chief executive officer or the senior most corporate officer is required to certify and sign the company’s tax returns in the tenth title. ? The definition of corporate fraud as a crime within the law is found in the eleventh title. Record tampering is also included as a criminal offense and the specific penalties are also defined in this section. Sentencing guidelines are revised in this chapter and the penalties are made harsher. SEC is also given the power to freeze large or suspect payments (Einhorn 18). There are a number of factors that led to the adoption of the rather controversial measures towards ensuring disclosure and accuracy of financial records. Prior to the implementation of the SOX the auditing firms were self regulated (McAlevey 45). There was considerable levels of conflict interest as they were involved with companies in more than one way. They were therefore not in a position to challenge the companies on financial matters for it may have led to poor work relations in other areas they were involved in. Audit committees were also blamed for the crisis that led to the development of the SOX as they did not perform their responsibility as investor representatives with maximum efficiency (McAlevey 56). A number of causes for failure and collapse of some of the corporations were in the line of negligence of duty and lack of the required expertise in handling business complexities. Management also had a considerable degree on audit committees and thus the integrity of their reports was questionable even before they were presented. The SEC was underfunded before the American public realized its importance to the overall development of the economy. The federal allocations to this programs have since doubled as a way of ensuring that they effectively deal with issues and threats to the financial stability of public corporations. Securities analysts had multiple roles that presented a conflict of interest (Niskanen 123). The security analysts could make recommendations on whether to sell or buy and at the same time provide financial assistance for companies who are in need of financial assistance. There is the possibility that the analysts could make decisions and recommendations that will ensure that he unfairly gains from the deals. Misleading bank practices may also lead to confusion by other investors. For instance, when a number of banks lend money to a corporation other investors may assume that the financial position of such a company is guaranteed (Griffin Walton 10). When such companies collapse as it was the case in Enron, investors in the bank and those who had invested in the corporation suffer losses. Moreover, stock volatility coupled with the bonus and stock option practices increased the pressure on companies to manage their earnings. Segregation of Duties One of the major recommendation of the SOX was the need to segregate duties (Griffin Walton 29). The need for segregation is often seen to be associated with increased accountability as the overlaps associated with non-segregation are eliminated. Furthermore, the risk of inappropriate action on individuals or groups is minimized since each and everyone has clearly defined roles and failure in their part can be traced to them. The first step in ensuring accountability is adopting a segregation approach. The segregation of jobs must be adopted by the entire organizations and documentation of its adoption ensured. Segregation of duties is not all about the physical implementation of tasks since the flow of finances has to be described fully, clarifications made and assurances that no one person has overall control over all aspects in any financial transaction made. The process of formulating such a diverse and rather complex system of operations requires time and expertise if the systems is to achieve any success. It is worth noting that though the implementation of the system may be near perfect, if the initial formulation is done ineffectively the whole systems will lack in aspects that may prove to be critical in ensuring its success. The organization has to be studied and analyzed before any changes are proposed. Since these are changes that are per the requirement of the law for public institutions there is little that organizations can do to avoid implementing this law (Griffin Walton 92). The organizations must analyze their processes and their outcomes including their behavior. The qualifications of the available human resource has to be ascertained and the organization’s ability in implementing a segregated approach ascertained. A thorough analysis of the collected information will ensure the development of teams and allocation of responsibilities for each and every member of the organization who will then be answerable on all issues relating to these responsibilities they have been assigned. The implementation of such a system is as important as the formulation phase. The application of relevant controls and milestones to be met will ensure that the developments achieved as a result of the implementation of such systems is quantified and relevant corrections or improvements made to ensure continued success. The controls should ensure that whistle blowers and those that are unwilling in promoting illegal activities are protected from the wrath of ‘criminals ‘(Griffin Walton 24). Therefore, the adoption of systems that will ensure whistle blowers are protected should go in line with the formulation and implementation of the segregation approach. Convergence to International Standards The implementation of the SOX led to improvement in laws and policies regarding financial disclosure that made them more similar to international standards. Furthermore, there is increased effort by the FASB, which develops accounting standards for local use to converge the standards to the IASB (Eisen 42). It should be noted that even though the IASB standards are increasingly being adopted by a number of countries the FASB has significant control on their standards. One notable difference in the standards is that the LIFO systems is not used in the international standards while they are allowed by the US. Standards, thus reporting of income statements takes on different format which may affect the analysis of financial statement by investors and stakeholders (Eisen 42). Moreover, the international systems is more principle based when compared to the US systems which can be considered to be rule based. The FASB bases their approach on the fact that the real accounting world has infinitely many exceptions and a principle based system will never be able to give a full description of actions that may be employed in all situations (Eisen 43). Equity Method of Accounting Accounting is a diverse area of study that is continuously changing as per operations requirements (Eisen 34). Financial irregularities and fraud has taken on a new dimension and thus the accounting principles and procedures have also been forced to change in order to address the change in financial trends. Investment in common stock is one of the fastest growing areas, many investors are channeling their resources to acquiring common stock and IPOs have become national events while the capital markets is one of the most highly traded market there is. The equity method of accounting is used for investments in common stock if the investor possesses over one fifth of the outstanding voicing stock of another company in which he has significant influence. Generally accepted accounting principles require that reporting using the equity method when an investor corporation has significant control over the operations and finances of an investee corporation. Significant influence is determined by representation on the board of directors, active participation in formulation of policies, intercompany transactions, interchange of managerial personnel and dependence on technology. It is generally assumed that an investor has significant control if over 20% of the outstanding common stocks of the entity are in his possession. This holds true unless there is sufficient evidence to prove otherwise (Eisen 100). The equity approach to accounting reflect more on the economic aspects than the legal aspects involved in investing in legal stocks of other companies. When the equity approach to accounting is employed, the initial records of the stock investments is done at cost. The investments accounts will then have to be adjusted to ensure that the investor share of income and losses after the date of acquisition are up to date. This investor share is used in coming up with the net income of the investor in the period as reported by the investee (Eisen 51). The methods is in line with the accrual method of accounting for its implementation ensures the recognition of revenues when they are earned and losses when incurred. Dividends received by the investors are not reported as dividend income but are a reduction on the carrying amount associated with investment. Therefore, the application of equity methods of accounting ensures that investments accounts give a reflection of the investors equity relative to investee net assets. An exception to this rule of revenue recognition is the recognition of revenue without change in working capital (Eisen 34). In the investors statement of income, the proportion of the share of the net income of the investee is reported as a single line entry except inn situations where the investee possesses extraordinary materials that would affect the investor’s net income statement. Such materials would be reflected as extraordinary materials in the investor’s income statement. The method therefore eliminates intercompany profits and losses (Eisen 43). Any excess paid for shares over their book value of the purchased subsidiary must be identified and if need be amortized or depreciated (Eisen 90). In cases where the investor owns over half of the investee’s outstanding stock a consolidated financial statement for the group is presented (Eisen 110). The relationship is considered an affiliation as the investee can exercise control over the operations of the investee (Eisen 111). The equity method is used in the presentation of financial reports for unconsolidated subsidiaries in a consolidated financial report. If the parent company is preparing unconsolidated reports then the investments in the subsidiaries are reported through the use of equity accounting. The application of equity accounting methods is continuously being adopted in accounting circles due to an increase in corporate ownership. Capitalism is characterized by increased investments in joint ventures and therefore it is becoming common place for major corporations and private investors to have stake in more than one company. Multinational companies may have considerable influence on local companies whose stock they posses and therefore the application of equity accounting finds relevance in such cases. Income tax accruals and Deferred Income taxes One of the most important decisions that has to be made by businesses before they start operations regards the basis of their bookkeeping which can either be on an accrual or cash basis. The accrual system is where the income is recorded as when it is earned without considerations on whether it will be received or not. The expenses are also recorded as per when they were accrued without considerations on whether they will be paid. Taxpayers are not necessarily required to use a specific method by the Internal revenue service (IRS) (Eisen 32). However, the stock markets and other bodies may require public companies to strictly use the accrual basis in stating their incomes (Eisen 60). The IRS requires that the method used when a taxpayer first files his tax returns should be used consistently thereafter and any changes in the system must be approved by the IRS. If an investor own more than one business the use of different methods of accounting is allowed, though they must be kept separate from each other as each business is treated as separate entity. Even though the use of any method is allowed there are restriction to the use of the cash method in that corporations with a gross receipt of over $5 million excluding the S corporations, partnerships that partners with such corporations and tax shelters are all excluded from the use of cash system of accounting (Eisen 22). When using the accrual method, incomes must be reported in the tax year they were earned and expense deducted in the same manner. The time of payment is disregarded in either case and has no bearing on the nature of the results. For taxation purposes, income is reported when earned, due or payment is received depending on which one comes first. Therefore, recording of income is done when events that lead to their reception have occurred and the amount associated with the revenue or expense can be determined with pinpoint accuracy. Advance payments for services that will be received later are charged in the same years that they are received. This scheme changes if there is an agreement that the completion of the service will be in the next fiscal years thereby the recognition of the income is included in the next years records. The postponement of advance payments cannot go beyond one year. If any part of the service will go beyond the next year, all advance payments will have to be recorded in the year the receipt will be made and none of it would appear in the next year’s records. Advance rent income can only be recorded in the years that they are received and can never be postponed. If a business provides a business agreement for a property that it owns, advance income associated with such property can be postponed. However, this is only applicable in cases where the business also earns income from properties that do no have service agreements in their course of operations. There are a few special rules that have been formulated with regards to handling advance payments regarding agreement for future sales. Under normal considerations the payments are recorded when they are received but this is not so in this alternative system. Under the alternate system the advance payments in earlier years and the recordings include payments in gross receipt according to the rules of the method used. Furthermore, it is advisable to record the advance payments in the years that any part of the advance payments has been included. Under the accrual system expense are reported when liability has been fixed, the amount involved has been determined clearly and economic performance has occurred. If expense is incurred in receiving a service, economic performance is considered to have been incurred when the service is provided. When property has been delivered, economic performance is said to have been incurred (Pratt Niculita 102 ). For expenses that are related to interest, the passage of time marks economic performance. In areas of compensation of services, economic performance is said to have occurred when the contractors are rendering their services. Moreover, under the accrual system expenses are only deductible in the years they apply though they can still be charged on the years they are paid if the benefits they generate are applicable for a time of over one year. If business expenses or interest are owed to persons related as per the definition of related in income tax, and the related person handle How to cite Accounting and Tax, Papers

Music of Bangladesh free essay sample

Some of the most talented classical musicians of the sub-continent come from Bangladesh including Status Alluding Khan, Synthetically Trapped Corroboratory, Bandit Rave Shank, Bandit Mans Corroboratory, Status Ate All Khan, Status Abed Hosing Khan and so on. [edit] Rabin gangues Main article: Rabin Gangues Rabin gangues origins from the works of Arbitrating Étagà ¨re Rabin gangues is one of the best-known genres of Bengali music outside Bengal. Its origin is found in the work the poet Arbitrating Étagà ¨re. Edit] Unusual Gangues Unusual Gangues origins from the works of Kaki Unusual Islam Unusual Gangues, literally meaning music of Unusual, are the works of Kaki Unusual Islam, Some 4,000 Songs composed by the national poet of Bangladesh and active revolutionary during Indian independence movement. Unusual Gangues incorporate revolutionary notions as well as more spiritual and philosophical themes. Islam used his music as a major way of disseminating his revolutionary notion s, mainly by the use of strong words and powerful but catchy tunes. Islam also incorporated influences from Western India.He played an active role in carrying out a fusion between Western Indian galahs and traditional Bengali classical music. Galahs are poems in Urdu presented with a semi-classical tune, popular in Western India. ) Unusual gets that do not incorporate themes of protest essentially form what is now called Bengali glaze. The music involves variation on ragas (modes) along with complicated timing based almost entirely on vocal work and complex structure. Due to Salamis dedicated nature and lifestyle, Unusual get was not mainstream for a very long time (and possibly still is not as commercially promoted as Rabin gangues).Bangladesh singer Affair Begum played a very big role in popularizing Unusual get in both Bangladesh and West Bengal. Shoran Hosing, Ferrous Era, Shabby Mustard, also played a crucial role in making Unusual get mainstream. [edit] Folk Bengali folk music has a long history. Several people contributed to what has become one of the most important musical influences in lives of Bengali on both sides of the (West Bengal-Bangladesh) border. Among these are L alone Fakir, Has Raja and Rammers Shill. Bass Duding was a key player in popularizing folk music later on. Painting depicting Has Raja.Folk music can clearly be distinguished and classified into several sub-genres: * Ball: mainly inspired by Allan Fakir and his Suffix way of living and almost exclusively performed by hermits who have adopted such (Suffix) life style Bandier: devotional music from the South (mainly Chitchatting) * Battista: music of fishermen and boatman, almost always tied by a common raga (mode), sung solo * Byway: song of bullock-cart drivers of the North (Ranging) * Grain get: tradition song from the North (Ranging) * Gambia: song (originating in Chap Nabbing, in the North) performed with a particular distinctive rhythm and dance with two performers, always personifying a man and his grand father, discussing a topic to raise social awareness * Has Raja: devotional songs written by USIA composer Has Raja (from Sylphs near Assam) that was recently repopulated as popular dance music Ajar: song that involves musical battle between two groups * Extra Pal: songs associated exclusively with plays (performed on-stage) that usually always involve historical themes presented in a very colorful way * Certain: devotional song depicting love of * Pal: songs from the Hindu god Krishna and his (best-known) wife, Radar hoar (lake) area in Sylphs, Koshering, and Undertone usually performed on stage live by folk singers * Kobo Egan: poems sung with simple music usually resented on stage as a musical battle between poets * Allan: best known of all folk songs and the most import sub-genre of Ball songs, almost entirely attribut e to spiritual writer and composer, Allan Fakir of Austria (Western Bangladesh, near the border with West Bengal) * Murmurs: Islamic songs of devotion of the Isaiah groups based mainly on Western influences * Shari: song of boatmen sung in group to match the beat of the oar movement * Opacity: songs of the minor ethnic groups worth noting this is not really a classification since songs of these ethnic groups (of which there are at least 3 different group AS) vary widely and have very distinct and intriguing characteristics * Lottos song: songs from Enmeshing (North of Dacha) that also allegedly influenced Unusual get * Wedding songs: sung all over Bangladesh but always tied by similar tunes and by, obviously, a common theme, marriage Of these several groups, Ball song is best known and was further enriched by works of Allan. All folk songs are characterized by simple musical structure and words. Before advent of radio, stage performances of folk singers used to be possibly the only entertainment for the vast rural population of Bengal.After arrival of new communication and digital media, many of the folk songs were modernized and incorporated into modern songs (Addenda songfest). [edit] Ball Main article: Ball Ball has been such a huge influence in Bangladesh music that it deserves being called a genre on its own. However, although Ball get can be characterized by particular nature of music and presentation, in general, the genre is actually also defined by a definite cult. In order to understand Ball get, it is necessary to understand its creators. Ball is almost exclusively performed by Balls (hermits) who are followers of Suffix in Bangladesh. Note that traditionally balls were Hindus; Suffix was started following the lifestyle of L alone Shah. In Bangladesh, in the early days of Balls who claimed to be Muslims, with greater focus on love of the society and harmony with nature, ball get had to go through a major struggle of survival as did the Balls themselves. Balls were subjected to harsh teasing and isolation. However, with time, Psalmists were forced by the general population to accept the Balls and their spiritual music as part of the society. Current day Balls in Bangladesh are Suffix. Most live simple lives on an absolute minimum, earned mainly from performing their music. Ball songs always incorporate simple words expressing songs with deeper meanings involving Creation, society, lifestyle and human emotions. The songs are performed with very little musical support to the main carrier, the vocal.Balls, bohemian by nature and belief, leave on grand expeditions, writing and performing music on their entire trip to earn living and disseminate notion of love and spirituality. Cetera (literally, the one-string), Dotard (literally, the o-strings), baa(n)shih (flute made from bamboo shoot)) and cymbals are used in the presentation of Ball get. Although, in recent days, Ball get has lost popularity mainly due to disruption of the lifestyle of the balls by arbitration and westernizes, the songs have permanently altered Bengali music, especially in the form of Allan get. Ball songs were hugely promoted by Fakir Laming and Offer Shahs in Bangladesh. Edit] L alone Allan get is the work of composer and philosopher, Allan Shah (also known as Allan Fakir). Most of his songs are extensions of Ball get. However, his songs are always more philosophical in nature, involving greater thought about abstract themes. L alone get originated in Skittish and has been popularized throughout the two Bengali (West Bengal and Bangladesh) by various artists. Among the proponents of L alone get, Farina Prepare is particularly worth mentioning for her extensive work in modernizing tunes. [edit] Addenda Addenda songfest literally means modern songs. Although, to outsiders, this may seem an extremely ambiguous way of nomenclature, it has particular motivations.Bengali music traditionally has been classified mainly by the region of origin and the creators of the musical genre, such as Anza lull get (written and composed by Kaki Unusual Islam), chambray (unique to a specific area in Bangladesh), etc. However, this prevented the ability to classify any music that failed to fit into any of the classes. In the period just before Indian independence (Bengal, under British rule, was a part of one massive India that does not exactly correspond to the India of current day), several new minor musical groups emerged, mainly as playback songs for movies. These songs failed to fit into any particular genre, but seemed to be tied together by common theme of music for the masses.

The Integration of CamStudio and Windows Movie Maker Into the Education Programs

Description of tools The integration of CamStudio and Windows Movie Maker into the education programs could be beneficial for enhancing the students’ involvement into the curriculum as well as improving their computer literacy in general. CamStudio is a tool which records all screen and audio activities displayed on the personal computer, creating standard video files in AVI format.Advertising We will write a custom essay sample on The Integration of CamStudio and Windows Movie Maker Into the Education Programs specifically for you for only $16.05 $11/page Learn More This program can be used for demonstrating the teaching videos for any software program as well as creating the videos for answering the frequently asked questions. Windows Movie Maker is a tool which allows creating and editing videos which can be used for the educational purposes. It enables users to combine several fragments from various videos as well as changing the original soun d of the video, replacing it with the desired sound effects if necessary. The choice of these tools can be explained with the benefits of integrating the multimedia assignments into the course as an effective alternative to lecturing and traditional tasks. The multimedia visual aids are helpful for generating the learners’ interest, capturing their attention and involving their visual memory for memorizing the materials. Introduction The context for the implementation of these tools is teaching English lessons for international students. It is possible to use the products of the tools for learners of various grade levels, ranging from primary to high school. This project is aimed at high school students. The videos created using these two programs can be used for teaching new words and word combinations. It is possible to use the products of the programs as demonstrations for explaining the meaning of words in the context without using the translation into the studentsâ€℠¢ mother tongue. The demonstration of the videos from the computer screen created by using CamStudio will capture the learners’ attention and focus it on the course materials. It is possible to remove the mouse cursor for pointing at the objects under analysis, enter the text and then make corrections or underline it if necessary, selecting synonyms or emphasizing the peculiarities of the spelling of the words.Advertising Looking for essay on education? Let's see if we can help you! Get your first paper with 15% OFF Learn More Windows Movie Maker can be used for processing movies and songs in English for adapting them for the international students by adding the necessary inscriptions and changing the structure of the video. This tool would enable the educator to add some special effects and change the original sounds for making the videos more appealing for learners. Implementation The goals for the project include enhancing the students’ involvement int o the program and developing their computer literacy. At the end of the period, the students will learn some of the options of the tools and will be able to work with the programs by themselves. The assignments created by using the multimedia devices will meet the general requirements of the curriculum concerning the language materials used in them. The students will be only partially involved into the project by teaching them only the basic options of the program so that to avoid overloading them. The main focus remains on teaching English and the tools are only methods for achieving this primary goal. Students will be encouraged with new methods and interesting assignments and it will have a positive impact on their learning achievements. Communication of the plans to parents and administration is not compulsory because the tools can be downloaded for free and their implementation does not require any changes in the curriculum. Outcomes The students’ involvement into the pr oject would be only partial so that to avoid overloading them and balance the existing curriculum and the new types of assignments. Student will learn only the basic options for working with the tools, and it would be useful for them but not too difficult. Contributing their ideas for the use of new tools in the classroom activities, students would feel that they are involved into the development of the curriculum and become more critical thinkers. The main hurdles for the implementation of the project include the technical problems and the organization of the class for working on the new types of assignments. These difficulties can be overcome by checking the equipment several times and developing detailed instructions for students.Advertising We will write a custom essay sample on The Integration of CamStudio and Windows Movie Maker Into the Education Programs specifically for you for only $16.05 $11/page Learn More Samples The two samples of the assi gnments created by using CamStudio include the lesson for learning 100 common English words and the lesson explaining the meaning of the idioms to beat around the bush and to string somebody alone. In the first sample, a teacher uses the mouse cursor for pointing at the pronounced words, while in the second one the discussed words are marked and replaced with their synonyms. The two samples created by using Windows Movie Maker include excerpts from a movie and ABBA’s song with subtitles. Using the subtitles and inscriptions is helpful for adaptation of the videos and enhancing the learners’ understanding of the materials. Windows Movie Maker allows also changing the structure of the video and selecting only particular fragments from it for concentrating the learners’ attention and deleting the complicated fragments which would be not understandable for students. Reference List CamStudio Open Source. Windows Movie Maker. This essay on The Integration of CamStudio and Windows Movie Maker Into the Education Programs was written and submitted by user Hazel Galloway to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.

Heroin Addiction Essays

Heroin Addiction Essays Heroin Addiction Essay Heroin Addiction Essay Essay Topic: 8th Grade Harmonizing to The National Institute on Drug Abuse. diacetylmorphine is an illegal. extremely habit-forming drug. It is both the most abused and the most quickly moving of the opiates. Heroin is processed from morphia. a of course happening substance extracted from the seed cod of certain assortments of poppy workss. It is typically sold as a white or chocolate-brown pulverization or as the black gluey substance known on the streets as black pitch heroin . Although purer diacetylmorphine is going more common. most street diacetylmorphines iscut with other drugs or with substances such as sugar. amylum. powdered milk. or quinine. Street diacetylmorphines can besides be cut with strychnine or other toxicants. Because diacetylmorphine maltreaters do non cognize the existent strength of the drug or its true contents. they are at hazard of overdose or decease. Heroin besides poses particular jobs because of the transmittal of HIV and other diseases that can happen from sharing acerate leafs or other injection equipment. Harmonizing to the 2003 National Survey on Drug Use and Health. which may really undervalue illicit opiate ( diacetylmorphine ) usage. an estimated 3. 7 million people had used diacetylmorphine at some clip in their lives. and over 119. 000 of them reported utilizing it within the month predating the study. An estimated 314. 000 Americans used diacetylmorphine in the past twelvemonth. and the group that represented the highest figure of those users were 26 or older. The study reported that. from 1995 through 2002. the one-year figure of new diacetylmorphine users ranged from 121. 000 to 164. 000. During this period. most new users were age 18 or older ( on norm. 75 per centum ) and most were male. In 2003. 57. 4 per centum of past twelvemonth diacetylmorphine users were classified with dependance on or maltreatment of diacetylmorphine. and an estimated 281. 000 individuals received intervention for diacetylmorphine maltreatment. Harmonizing to the supervising the Future study. NIDA’s countrywide one-year study of drug maltreatment among the Nation’s 8th. 10th. and 12th graders. diacetylmorphine usage remained stable from 2003-2004. Lifetime diacetylmorphine usage measured 1. 6 per centum among the 8th graders and 1. 5 per centum among 10th- and 12th graders. The 2002 Drug Abuse Warning Network ( DAWN ) . which collects informations on drug related hospital exigency section ( ED ) episodes from 21 metropolitan countries. reported that in 2002. diacetylmorphine -related ED episodes numbered 93. 519. NIDA’s Community Epidemiology Work Group ( CEWG ) . which provides information about the nature and forms of drug usage in 21 countries. eported in its December 2003 publication that diacetylmorphine was mentioned as the primary drug of maltreatment for big parts of drug maltreatment intervention admittances in Baltimore. Boston. Detroit. Los Angeles. Newark. New York. and San Francisco. How is heroin used? Heroin is normally injected. sniffed/snorted. or smoked. Typically. a heroin maltreater may shoot up to four times a twenty-four hours. Intravenous injection provides the greatest strength and most rapid oncoming of euphory ( 7 to 8 seconds ) . while intramuscular injection produces a comparatively slow oncoming of euphory ( 5 to 8 proceedingss ) . When diacetylmorphine is sniffed or smoked. peak effects are normally felt within 10 to 15 proceedingss. NIDA research workers have confirmed that all signifiers of heroin disposal are habit-forming. Injection seems to be the prevailing method of diacetylmorphine usage among addicted users seeking intervention ; in many CEWG countries. diacetylmorphine injection is reportedly on the rise. while heroin inspiration is worsening. However. certain groups. such as White suburbanites in the Denver country. study smoke or inhaling diacetylmorphine because they believe that these paths of disposal are less likely to take to dependence. With the displacement in heroin maltreatment forms comes an even more diverse group of users. In recent old ages. the handiness of higher pureness diacetylmorphine ( which is more suited for inspiration ) and the lessenings in monetary values reported in many countries have increased the entreaty of diacetylmorphine for new users who are loath to shoot. Heroin has besides been looking in more flush communites ( omega ) . Harmonizing to the NDIA the immediate effects of diacetylmorphine ( the short term ) . shortly after injection ( or inspiration ) . diacetylmorphine crosses the blood-brain barrier. In the encephalon. diacetylmorphine is converted to norphine and binds quickly to opioid receptors. Abusers typically report a experiencing a rush of enjoyable sensation-a rush . The strength of the haste is a map oof how much drug is taken and how quickly the drug enters the encephalon and binds to the natural opioid receptors. Heroin is peculiarly habit-forming because it enters the encephalon so quickly. With diacetylmorphine. the haste is normally accompanied by a warm flushing of the tegument. dry oral cavity. and a heavy feeling in the appendages. which may be accompanied by sickness. emesis. and terrible itcing. After the initial effects. maltreaters normally will be drowsy for several hours. Mental map is clouded by heroin’s consequence on the nervous system. Cardiac map slows. Breathing is besides badly slowed. sometimes to the point of decease. Heroin overdose is a peculiar hazard on the street. where the sum and pureness of the drug can non be known. The long term effects of diacetylmorphine usage and the most damaging is addiction itself. Addiction is a chronic. get worsing disease. characterized by compulsive drug seeking and usage. and by neurochemical and molecular alterations in the encephalon. Heroin besides produces profound grades of tolerance and physical dependance. which are besides actuating factors for compulsive usage and maltreatment. As with maltreaters of any habit-forming drug. diacetylmorphine maltreaters bit by bit spend more and more clip and energy obtaining and utilizing the drug. Once they are addicted. the diacetylmorphine abuser’s primary intent in life becomes seeking and utilizing drugs. The drugs literally change their encephalons and their behaviour. Physical dependance develops with higher doses of the drug. With physical dependance. the organic structure adapts to the presence of the drug and backdown symptoms occur if usage is reduced suddenly. Withdrawal may happen within a few hours after the last clip the drug is taken. Symptoms of backdown include restlessness. musculus and bone hurting. insomnia. diarrhoea. purging. cold flashes with goose bumps ( cold Meleagris gallopavo ) . and leg motions. Major backdown symptoms peak between 24 and 48 hours after the last dosage of diacetylmorphine and subside after about a hebdomad. However. some people have shown persistant backdown marks for many months. Heroin backdown is neer fatal to otherwise healthy grownups. but it can do decease to the foetus of a pregnant nut. At some point during uninterrupted diacetylmorphine usage. a peson can go addicted to the drug. Sometimes addicted persons will digest many of the backdown symptoms to cut down their tolerance for the drug so that they can once more see the haste. Physical dependance and the outgrowth of backdown symptoms were one time believed to be the cardinal characteristics of heroin dependence. We now know this non to be the instance wholly. since craving and backsliding can happen hebdomads and months after backdown symptoms are long gone. We besides know that patients with chronic hurting who need opiates to map ( sometimes over drawn-out periods ) have few if any jobs go forthing opiates after their hurting is resolved by other agencies. This may be because the patient in hurting is merely seeking alleviation of hurting and non the haste sought by the nut. The Medical effects of chronic diacetylmorphine injection usage include scarred and/or collapsed venas. bacterial infections of the blood vass and bosom valves. abscesses ( furuncles ) and other soft –tissue infections. and liver or kidney disease. Lung complications ( including assorted types of pneumonia and TB ) may ensue from the hapless wellness status of the maltreater every bit good as from heroin’s dejecting effects on respiration. Many of the additives in street diacetylmorphine may include substances that do non ready dissolve and consequence in choke offing the blood vass that lead to the lungs. liver. kidneys. or encephalon. This can do infection or even decease of little spots of cells in critical variety meats. Immune reactions to these or other contaminations can do arthritis or rheumatologic jobs. Ofcourse. sharing of injection equipment or fluids can take to some of the most terrible effects of heroin abuse-infections with hepatitis B and C. HIV. and a host of other blood-borne viruses. which drug maltreaters can so go through on to their sexual spouses and kids.

Process or structure of government Research Paper

Process or structure of government - Research Paper Example The head of the government who is the US president share his powers with the Congress and the Judiciary system. These three branches dependent for proper functioning of the government. Being a Federal Constitutional Republic, the United States’ Constitution is the supreme law of the land. The US Democracy is different from other democracies in that every state of the Union holds enough power to make their own reforms as long as they do not go against the Supreme Law, which is the Constitution. The Executive This is the branch that consists of the president, the vice president and fifteen cabinet departments. Every four years, the Americans go to the ballot to elect a president and his running mate who takes the position of the vice president. The president of the US is the commander-in-chief of the U.S Armed Forces and is essentially the leader of the country. It is the duty of the president to recommend legislation to Congress, convene Congress, deliver the state of the Union address to Congress every year. ... The president usually appoints fifteen cabinet members who must be approved by the Senate. The Legislature This is the arm of government tasked with legislating or rather making laws. It was established by Article 1 of the Constitution. Thus the Congress, the collective legislative body consists of the Senate and the House. These two House were established so as to balance the concerns of smaller but more populated states against those of larger but more sparsely ones. Thus the Senate is made up of 100 members known as Senators. Each state is allowed two representatives. However The House of Representatives currently consists of 435 members, with each state’s representation dependent on its population. The two Houses have got unique duties and powers and could be tasked with some specific duties as well. For example a House may initiate legislation that require people to pay taxes and can decide if public officials are to be tried if accused of crime. After every two years, re presentatives are elected. The Senate confirms presidential appointments such as that of ambassadors, cabinet members and federal judges. Federal officials accused of crime are tried by the Senate after the Senate votes to impeach the official. The senate is presided over by the vice president and the election of Senators takes place after every six years. The Judiciary This branch is established by Article 3 of the U.S constitution. However its powers duties nor organization is not spelt out here. This was left to the Congress and Justices of the Court itself to develop the authorities and operations of the entire Judiciary. The Supreme Court Justices are usually nominated by the president and later on approved by a majority of vote of the Senate. Their terms of service are

Complexity of human being and their moral actions Essay

Complexity of human being and their moral actions - Essay Example question or dilemma results in a search for a method that can be used by humans in ethical decision-making and justification, a method that would give the conditions to be met by any moral or ethical decision and consequently the action. This is the complexity in human beings. This essay will attempt to explain this complexity in relation to moral and ethical actions based on the Kantian deontology theory and how it reduces and evaluates this complexity. The essay will also examine how Aristotelian-Thomistic ethics evidences this human complexity. The complexity of human beings is evidenced in their moral actions since all moral actions are a product of moral and ethical reasoning. Moral action is based on the principle of right and wrong which is preceded by reasoning. Many a times, when humans are to make decisions for actions there are to take, their reasoning and decisions are always based on either the approach of rights, duties, and obligations; consequences; and or human nature. Should morality of our decisions and actions be based on rights, obligations, and duties? Or, should it be evaluated based on its consequences or human nature? According to Kantian Deontology, the only good thing is that action which is of free will motivated by the right reasons. Kant uses reason as a faculty which he considers is the way that human complexity in terms of reasoning and decision-making can be reduced and evaluated. Kant argues that, it is not inclination, but rather, it is reason that should guide human moral action. In this sense, the resulting moral action according to Kant becomes a duty (Kant 61). Basically, Kant argues that, a purely free and good action of the will is one that is purely done not on the basis of inclination but because there are right reasons for it. For instance, let say you find a lost wallet that belongs to a stranger, Kantian deontology argues that, despite an inclination of keeping the money, one should return the wallet simply because

Sexism In English Language English Language Essay

Sexism In English Language English Language Essay Sexism in language represents one of the major issues in sociolinguistic studies. As a phenomenon of society, sexism is reflected through language that expresses inclination in favor of one sex and treats the other one in a discriminatory manner. Characteristically, the bias is in favor of men and against women. Thus, the language is presented as a powerful tool of patriarchy. Even though in English-speaking countries all the people are considered equal, discrimination against women exists and this fact is observed in language. Given this evidence, the purpose of the research is to study morphological, syntactic and semantic peculiarities of English sexist language. The research proposal will therefore seek to explore and investigate the following: à ¢Ã¢â€š ¬Ã‚ ¢ To define the concept of sexist language; à ¢Ã¢â€š ¬Ã‚ ¢ To identify and evaluate the cultural factor, social factor, physiological factor and psychological factor which influence the existence of sexism in English language; à ¢Ã¢â€š ¬Ã‚ ¢ To examine the elements of sexism in the English language which occur in the syntax, morphology and semantics of the language; à ¢Ã¢â€š ¬Ã‚ ¢ To determine the strategies for avoiding sexism in English language. The main method applied in this study is a literary overview of the works in which is treated the topic Sexism in English language. The theoretical framework which influenced the elaboration of this research for the deeper insight into the problem of morphological, syntactic and semantic peculiarities of English sexist language is based on the relevant and recent works of such authors as Peter Trudgill in Sociolinguistics: An Introduction to Language and Society, Nilson, Alleen Pace and Haig Bosmajian, H Lee Gershung, Julia P Stanley in Sexism and Language, Nneka Umera-Okeke in Linguistic Sexism: An Overview of the English Language in Everyday Discourse and Hudson, R. A. in Sociolinguistics. These books were selected for the present research as they investigate the phenomenon of sexism in English language and they are recent studies from sociolinguistic domain. On the basis of their ideas concerning elements of sexism in English language, I will analyze and compare their assumptions and evidences about the topic under the discussion. Consequently, I will outline the similarities and differences between their points of view concerning the topic. In addition to this, I will try to determine if they contradict or share the same ideas about the problem investigated and if their arguments are reasonable and trustful, in order to clarify if English language is a sexist one, and if it is to examine the elements of sexism in the English language which occur in the syntax, morphology and semantics of the language. The motivation for choosing the topic of this research proposal is based on the fact that during the last decades a lot of questions and criticisms of  sexist language  have appeared, trying to identify whether English language is a sexist language or it does not. Thus, it would be relevant to perform a linguistic investigation of morphological, syntactic and semantic peculiarities of sexist language. On the basis of this investigation, we will identify the role language plays in the society and how it influences the social attitudes of human beings. Taking into account the fact that women were regarded as a weaker gender in society, being discriminated for a long time, it seems interesting and challenging to explore this topic in order to identify whether this stereotyped social phenomena or subordinate status of women in society is reflected and preserved in language. Due to the fact that many students encounter difficulties in determining the gender of the nouns, the results o f this research will help them to distinguish between the common gender, female gender and male gender of the words and to justify their use. This research could serve as a didactic material for teachers of sociolinguistics and help investigate the main morphological, syntactic and semantic peculiarities of sexist language. Definitions of Sexist Language One of the most important factors in the development of the world is language, which can be interpreted as a human creation. Taking into account the fact that humanity is divided into two spheres: the sphere of males and the spheres of females, it can be revealed a major ambiguity concerning the subject if the language is made by men or by women. Even though, English countries claim that all people are born equal, there are a lot of inequalities between men and women. It is put stress on this topic because according to sociolinguistic research, this inequality is reflected in language and this phenomena sexism in language represents one of the major issues in sociolinguistic studies. According to Hudson, sexism in English languages has existed for a long time, which is reflected of the traditional ethics that men are superior to women [x; 38]. In this order of ideas, Deborah Cameron work, reveals that Men originate from Mars and Women originate from Venus [10]. Given this evidence, it can be seen that some gender differences do exist. Support for this interpretation comes from Peter Trudgell, through his work Sociolinguistics: An introduction to language and society [7; 100], who confirms that males are above females, due to the fact that in the past there existed the myth of superiority, when the entire power was in the hands of men. Thus, as a special social phenomenon, sexism is inevitably reflected through language and sexism in language reflects sexism in society. But, with the raise of womens liberation, and the development of mass media, the whole English words start a social revolution to eliminate the sexism in the English language, because sexism in the English language is seen as a discriminating act of women. This point is particularly relevant for Nneka Umera-Okekes study Sexism in English Language, who asserts that sexism is a kind of discrimination by one sex against the other, especially by males against females [4; 7]. Applied to language, Rob in Lakoff underlines that a sexist language takes a male-as-norm attitude, while female norms have a less positive connotation than males. Thus, Robin Lakoff uses the example of master vs mistress to make the point: there are unequal  connotations  that surround these two matching terms and to the detriment of the female Master has strong and powerful connotation, while mistress does not [2; 67]. This evidence seems to indicate that a sexist language also presents stereotypes of both females and males, but more often to the disadvantage of females. A fuller discussion about sexist language appears in the study Beginners Guide to Language and Gender. Multilingual Matters, 2008, by Allyson Jule, who claims that a sexist language depicts women in the position of passive object rather than active subject, such as on the basis of their appearance (a blonde) or domestic roles (a mother of two) when similar depictions in similar contexts would not be made of men [1; 65]. On this basi s it may be inferred that sexist language discriminates against women. Research by Nneka Umera-Okeke, Linguistic Sexism: An Overview of the English Language in Everyday Discourse, suggests that sexist language is considered to be any language that is supposed to include all people, but unintentionally (or not) excludes a gender -this can be either males or females. It is clear therefore that a look at sexist language is finding the relation between language and gender. A more plausible explanation for this phenomenon would refer to the moment when many people meet difficulties of making the choices between certain words in their everyday discourses. For instance, they wonder which to choose the chairman has arrived for the meeting or the chairperson has arrived when referring to a woman. This fact lends weight to the argument that a sexist language excludes women and trivializes what women do [4; 32]. Sexist language is especially common in situations that describe jobs-common assu mptions include that all doctors are men, all nurses are women, all coaches are men, or all teachers are women. These examples lend strong support to the fact that a sexist language transmits the stereotypes. Ivy and Backlund state that a sexist language refers to the attitudes/behaviors that denigrate one sex to the rise of the other. [5; 123]. Given this evidence it can be seen that sexist language is a verbal communication that transmit those attitudes and behaviors. Additionally to this, a sexist language can be viewed as an instrument used by the members of the society to damage someone. Cameron rightly points out that a language can be called sexist if it represents or name the world from a masculine viewpoint. This means that language encodes a cultures values, and in this way reflects sexist culture [10]. The opinion of Parks Roberton concerning the definition of sexist language is that words, phrases, and expressions that unnecessarily differentiate between women and men or exclude, or diminish either gender [5; 127]. In other words, sexist language refers to the use of language expressions in such a way that it constitutes an unbalanced portrayal of the sexes. Hyde has drawn attention to the fact that in a sexist language he and man refer to everyone [3; 73]. This fact becomes clear when Slovenko examines English language stating that except for words that refer to female by definition (mother, actress, Congresswoman), and words for occupations traditionally held by females (nurse, secretary, prostitute), the English language defines everyone as male [6; 78]. Concluding this subchapter designed to the analysis of the definitions of sexist language, it can be entailed the fact that the sexist language excludes, marginalizes or discriminates against people on the basis of their gender and creates an unfair distinction between women and men. Sexism in language in general comes in three major forms: language ignores women; it defines women as less significant than men; and it completely opposes women. They can be located in the generic masculine terms. Thus, the sexist language is the use of words that cultivate stereotyped gender roles. The Factors of Sexism in the English Language Sexism in English is built up during a long period of the development of language, which leads to the variety of the causes. Thus, in the study An Analysis of Sexism in English Language, there are enumerated four factors which cause the appearance of sexism in language: [11]. Religious Factor According to the Holy Bible (The Books of The Old Testament), God created man first of all, while woman made from one of mans ribs was created just as a help meet for him [Holy Bible]. From the order of the birth, it is obvious to see the different importance of man and woman. Thus, man and woman are not equal at all because woman is only a part of man, which itself is the discrimination against women. Additionally to this, it is known the fact that the first sin was also committed by the woman. Consequently, the woman was punished to bring forth children in pain and was ruled over by the man. These two examples reveal the superiority of men and inferiority of women. In fact, the Holy Bible is actually a book of men and as Christianity is such a powerful religion in Western countries, it is clear therefore that this religious factor consolidate the inferiority of women. Physiological factor Due to the fact that men are stronger than women from physiological point of view, it can be stated that this fact determines that men play a more and more important role in social and economic lives. A mans job is to work outside but a womans job is to stay at home, do the housework and take care of the children. Women are treated as the weaker ones and they realize their own values through their marriages to men. At last, women are lower in status. They have to leech on to men and are dominated by men. Gradually, people begin to discriminate women and think that they are inferior in intelligence. This wrong perspective reflects in language [7; 37]. Social Factor Feminists all claim that we live in a patriarchal society: a society of men, ruled by men and for men. Patriarchy depicts men as the perfect norm against which women are measured and found lacking. Both the Western and Eastern societies use sex, to one degree or another, in allocating tasks, activities, rights, and responsibilities. As for the job done by men and women, there is a long-stereotyped notion of what they can do. In history, there has been a division of labor-a division in which womens place was restrained at home for housework and child-care while men worked outside being the breadwinner. At last, men had dominance over women, and women had to be dependent on men. This was the turning point for women. Thus the sexism in the society has been in existence, the embodiment of which is necessarily the sexism of language. Guimei He in his work An Analysis of Sexism in English, adds that this factor is in a strong correlation with labor division [11]. Psychological factor Because of the social and cultural factors, women are always considered to be the weak. People treat women as inferior to men. They educate men to be manly, decisive, and brave while women are required to be polite, conservative, obedient, and gentle. Because women are in subordinate status in the society, they have to constrain their emotion and give up their own need to meet the satisfaction of men. As time passes, when speaking women pay more attention to the elegance and standard of language than men. They use more pleasant and polite words in the hope that they can receive others approval. And they are taught to speak softly, to avoid contradicting others, to be obedient in communication, and to be aware of giving cues of strong confidence. They mould themselves to be inferior in their potential sub consciousness. Therefore, women try their best to strengthen their social status through their speech than men do. This also suggests that women are in a lower position in the societ y. Additionally to this, Xiang Xu in his study The Sexism in English and Its Rebuilding, claims that history development also had a strong influence to the appearance of sexism in language. Thus, he exemplifies that from ancient time on, the ruling position in western society is almost held by male persons. After climbing to the high position, men began to look down upon women. This attitude could influence the ideology of the whole society. So lots of men-central terms with sexists color came into being during the stage of English forming. In the 14th century, Chaucer, who is concieved as the Father of English language, created a great deal of terms, later, Milton and Shakespeare competitively invented new words. They contributed a lot to English, at the same time, the negative side they brought cant be ignored. These famous males contribution to English who were living in males society, accelerated the extensive transmission of the language of sexism [9; 101-103]. 1.3 Elements of Sexism in English Language In order to identify if English Language is a sexist language, we are going to focus on the identification and examination of elements of sexism which occur in the syntax, morphology and semantics of English Language. 1.3.1 Morphological Peculiarities of Sexism in English a) Derivation In English Language, derivation is a way of word formation with the help of derivational morphemes affixes and suffixes. It forms a word with meaning and category distinct from that of its base through the addition of an affix. These affixes often change the part of the stem. Thus, affixes help us to identify relationships within words. The affixes are always bound morphemes, which carries information about meaning or function. Referring to the English lexicon, Guimei He in his study An Analysis of Sexism in English, claims that in the English lexicon one of the most obvious evidences of the sexism is the affixes which lead to a view of women as a derivation from a male term [11]. The feminine one is always derivative of the masculine one by adding a feminine suffix such as -ess and -ette. Actor, for instance, with the meaning of a person who plays the part of a character in a movie or play ,when attached to a feminine suffix -ess, becomes actress with the meaning of woman with profession similar to those of actor . And as for -ette, when usher is adhered to -ette, it becomes usherette. Such pairs of the words are of long lists in English lexicon. Here just list some of them: Masculine Feminine ambassador ambassadress duke duchess Rovano lends weight to the argument that this kind of word-formation seems to tell that women are derived from men and attached to the men [3; 72-28]. On this basis it can be inferred the fact that the addition of a feminine suffix to masculine human agent nouns usually does more than simply change the gender reference of the word, it often attaches a meaning of triviality, of lesser status or dependence to the term. It shows that woman is affiliated to man, so it is a kind of linguistic discrimination against women. But with further insight into the meaning of such pairs, Randall mentions that stereotyping in the terms  governor  and governess, and  bachelor  and  spinster, the masculine and feminine forms have vastly differing connotations [8; 129]. Thus, he exemplifies that the suffix-ess not only marks the secondary position of the feminine words but also connotes the relationship between the female and male reference to the pair of words. Let us compare the pair of governor with governess. Governor is a ruler of a country, city and associates with power and high social status as well as honor and dignity; while governess is a woman employed to teach young children in their home. Because of the gender differentiation, these two words have dramatically different meanings, the masculine one of which belongs to high social class, but the feminine one marked with -ess belongs to a lower social class. By making observation of many feminine words, which are formed through derivation by adding the suffix-ess, it must therefore be recognized that -ess is far a suffix marking the female category, it has semantic meanings. Preference for but discrimination against female can be clearly seen in ways of word formation. Another aspect, touched by Trask I his study, concerned with this point is that English sex-paired words (here referring to the pair of words with gender contrast) the masculine one has greater flexibility in word-formation and mainly has a wider distribution of meaning [7; 39]. Take the pair of man and woman for instance (man and woman here are roots in the process of word formation). Manhood has three meanings in the Oxford Dictionary. (1) state of being a man, (2)qualities of a man, eg. courage, manliness,(3) a men of a country, while womanhood only has one meaning concept of state of being woman [12]. By comparison, it is clear that manhood has two more meaning concepts than womanhood. What means by having more meaning concepts? According to Trudgill, words are symbol of physical entities in reality [7; 39]. In this sense, the masculine words with much more meaning concepts reflect that men have more chance in social activities and in turn a more efficient way to express them selves and reinforce the masculine imagery. It comes to a conclusion that masculine words are common and general, while feminine words are mainly formed by attacking suffixes on the basis of the masculine words. b) Compound Words Another common way to build words in English through the combination of lexical categories is compound. Greenberg presented a taxonomy of gender for languages. In addition to languages that are without gender, languages are said to have either semantic (also called natural) gender or grammatical (also called anomalous) gender [4; 13]. Thus, he stated that English itself has no difference of gender. Many professionals such as doctor, engineer, lawyer, professor, judge, and surgeon can be used to indicate both males and females. However, actually due to the long-stereotyped view of the relationship between gender and profession, such word conventionally refers to one gender, either male or female. Since occupational terms in English are often seen as a source of perceived sexism, McMinn et al. (1990) administered a test to check for the use of sexist language among college students [1; 67-68]. In written and oral protocols subjects were asked to respond to the following occupational terms, which had been placed in non-sexual contexts:  business executive, nurse, professor, truck driver, librarian, robber, bank teller [10]. Their study shows that sexual bias in English goes beyond grammatical marking, that is, that simply finding terms unmarked for gender will not disabuse language users of their sexual stereotypes For example: (1)My cousin is an engineer. (2)My cousin is a nurse. Nine out of ten come with the first response that my cousin in sentence (1) is male and in sentence (2) female. Only one of all ten tells with hesitation whether my cousin is female or male. Professions involving power and strength such as president and chairman are more likely to be associated to men, because these satisfactory jobs are traditionally viewed as ones qualified only by males. But when indicating females position, professions, etc, these words are created by adding a bound morpheme or by combining them with a word referring to female, a compound form of combination of a female title such as woman, female, lady or madam and the professional term comes into use, for example, woman lawyer and madam chairman. On the other hand, professions involving patience, service or lower social status are more likely to be associated with woman, for example, nurse, dressmaker and secretary. If on special occasions a male involved, then the compound form of a masculine title male or man and a professional term is used for example, newsman, policeman, businessman, fireman, salesman, fisherman, etc. It makes clear that men monopolize the high status professions. Women can only do service work or low social status work. Take the compound word callboy and call girl for example. The former refers to the waiter in hotel or the person who calls the player ready to stage in theatre; the latter means the prostitute summoned by phone. These words have manifested the discrimination of language towards female from the angle of word matching. Using compound forms to specify professions between men and women is somehow a reflection of the reality that women are exclusive from professions with higher social status and to some extent the form of language usage in turn reinforces such a social phenomenon. 1.3.2 Syntactic Peculiarities of Sexism in English a) Generic Pronouns In English there are a group of nouns of common gender, which refer to either male or female such as student, person, teacher, etc. When such nouns are used with generic reference in single form, the traditional grammar advocates using the masculine pronouns in the context for the purpose of coherence with generic nouns [4; 12-14]. Generic pronouns are pronouns that are said to refer, with equal likelihood, to women and men. But the English language ignores women by allowing masculine terms to be used specifically to refer to males and commonly to refer to human beings in general. The generic pronoun he is perhaps the most well known example of the gender-specific of sexist language, and is frequently referred to be he/man language. The most significant manifestation of the sexism is in the use of generic masculine pronouns he and its variants his, him and himself in such sentences as: (1) If one wants to see the ruins, he must find his own guide. (2)  He who laughs last laughs best. (3)  Everyone must do his homework well. (4)  Everyone should learn to solve problems himself. In the above examples, he, his, him and himself are used not sex-specifically, but generically, that is, although the pronouns refer grammatically to the single male citizen, they should be taken to refer to both male and female citizens in general. On the formal occasions, he, him or his can be used to refer to such indefinite pronouns as each, everyone, everybody, no one, someone, anyone and so on. While she, her, herself dont have such usages.  Ã‚  In other words, the masculine pronoun is the representative either female or male reference. Thus, it seems like a linguistic edition of the social inequalities. b) Generic Nouns Another well-known example of generic masculine term is man. Man and woman as two equal components of human race are actually not equal in English lexicon. Man, besides its reference to male human being can also refer to the whole race. The usage in a general sense of man makes woman invisible. For example; (1) All men must die. (2) Man is a social animal. It is easy to see that man, and men can be used generically to refer to both male and female. But woman and women cannot be employed in reference to men. When man appears in discourse, it is commendatory and positive in main circumstances [3; 75-76]. Look at the following idioms: (1) be man enough: brave enough (2) be oneà ¢Ã¢â€š ¬Ã… ¸s own man: be able to arrange and decide things independently. However, situation involved woman is quite different: Look at the following examples: (1) Wine, women, and song: drinking, dancing, etc, and enjoying oneself (2) Make an honest woman of somebody: marry somebody having had sexual relationship with her. In the English language, some words referring to female firstly are commendatory words, but afterward slowly have derogatory senses. Survey in the dictionary on the illustrative idioms of man and woman as a quantity observation, derogation of woman is clearly seen. There are totally 33 illustrative idioms for man, of which 15 are with positive meaning, five negative and the rest are neutral with five shared by both man and woman in structure and meaning; While in case of woman, there are only 8 illustrative idioms of which five shared with man in structure and meaning, the rest are all derogatory. From this, one can know that in English using man or men indicates the human race, they treat man as the center of the society, an embodiment of criterion and totally ignore the existence of woman. c) Word order Graddol, D.Swam,J. in their study Gender Voices attest the fact that sexism in language is also reflected in word order. When men and women are presented together, usually words denoting male sex are put in front of female sex. Making females come second reflects the sexist attitude that men are superior to women [6; 71]. 1) Good morning, boys and girls Such a language phenomenon seems to appear so natural as to be widely accepted as a language norm.  In 1553, Wilson insisted that is more natural to place man before woman, as in male and female, husband and wife, father and wife. His point lends weight to the argument that males come first in the natural order, and this is one of the first examples of a male arguing for not only just the superiority of males but that this superiority should be reflected in the structure of language [8; 110-111]. However, Atkinson, K. claims that there are also cases in which male-female order is reversed, for example bride and groom, and ladies and gentlemen. He explains this phenomena by stating that marriage is important to women and the latter is influenced by the notion that men should protect women. Putting ladies before gentlemen doesnt show that women are more superior to men or ladies first, but indicates that in mens mind, women, the same as children, are the weaker ones [4; 167] 1.3.3 Semantic Peculiarities of Sexism in English 1.3.3.1 Semantic derogation of women The study of Cameron, D. in his work Language, Gender, and Sexuality: Current Issues and New Directions is relevant for the reason that he states that language has a tendency to neglect women, treat women as submission and also demean women. The process of words that refer to women acquiring demeaning or sexual connotations has been widely observed, and has been called semantic derogation [10]. 1.3.3.2 Non-parallel semantic developments of paired terms Hudson, R. A claims that words become negative when shifted into the female sphere, while male has remained pure and neutral [1; 34]. For example: King and Queen The first noun is masculine, the other feminine and both mean ruler of an independent state. However, king has preserved its initial meaning, but besides the core meaning of queen, queen is also used as a disparaging term for a gay or sexual man. Master and Mistress Both of them indicate someone who possesses and/or has power over someone or something else. For example: He is my master. usually means He is my boss. or He has more power than me. While She is my mistress. is more likely to be interpreted as meaning She is my illicit lover. Mistress originally refers to a woman in a position of authority, control, and ownership, as the head of a household like a housekeeper, but it implies a woman who has a continuing sexual relationship with a usually married man who is not her husband and from whom she generally receives material support.   1.3.3.3 Semantic collocation and change a) Semantic collocation   Fromkin, V., R.Rodman N.Hyams asserts that in English, a word may have different connotations when it is used to describe different sexes [6; 73-79]. For example: a.  He is imposing. b. She is imposing. Sentence a) means He is impressive and admirable. While sentence b could be interpreted to mean that She is disgusting and apathetic. When the sex changes, so does the meaning. Loose seems a neutral word for both male and female. But a loose woman reminds people of a woman considered being sexually promiscuous whereas a loose man just means a casual man. b) Semantic change Besides, words, which begin with either neutral or positive connotations over time, acquire negative implications and finally end up as sexual slurs. For example, the term hussy derives from Old English huswif (housewife), which means the female head of the house. The term gradually deteriorated to a rustic rude woman and finally comes to mean an indecent, impudent woman or prostitute [3; 78]. Strategies for Avoiding Sexism in English Language Any form of sexist language, whether on purpose or not, will probably stand off or offend some social member or group. Language and language use mirror social attitudes and stereotypes and bias. Along with the womens liberation movement, people began to realize the importance of the language reform and desexism becomes necessary. This evidence raises the question: Should sexist language be changed or avoided? The answer is definitely positive. In her early discussions of sexist language, Renshaw presents an article entitled Twenty-nine ways you can help eliminate sexism i