How Does Animal Cruelty Affect The Society - Free Essay Example

Sample details Pages: 4 Words: 1285 Downloads: 8 Date added: 2019/05/16 Category Society Essay Level High school Tags: Cruelty To Animals Essay Did you like this example? Harming animals hasbeen something that has been practiced for a long time, and is still being done in our modern day society. Violence or neglect perpetrated against animals is considered animal cruelty. It commonly takes place in both rural and urban areas intentionally by people who hoard, who make abusive actions, and who are in need of mental health or social services. Don’t waste time! Our writers will create an original "How Does Animal Cruelty Affect The Society" essay for you Create order Victims of animal cruelty are usually dogs, cats, horses and livestock (humanesociety.org). Countries who are affected greatly by animal cruelty include Iran, Belarus, Ethiopia, and Venezuela. On the opposite side, Austria is a prime country that combats animal cruelty by placing strict laws that punishes offenders harshly if they are caught. This contributes to society frequently; and raises the question to what extent does animal cruelty affect society? Animal cruelty is upsettingly common in Iran and according to the countryrs religion, Islam, dogs are considered dirty and impure. On social media, there has been animal cruelty recorded in videos which has been seen by many and over the past several years, there have been complaints about images posted that featured animals being abused. Seeing that, animal activists and protestors have gathered together in the Iranian capital city, Tehran, and other locations, and have been on the rise to combat the issue in Iran. Activists have also resorted to social media using popular apps like Telegram and Instagram to ask people for help to feed and treat the animals that are in distress. They have made a tremendous enough impact that their efforts have been recognized and heard by the Iranian government and spread by others. According to the World Animal Protection, Iran was one of the countries given the lowest rank when it comes to animal protection, which is a G on the Animal Protection I ndex (API), due to it being one of the poorest countries to apply sanctions for animal cruelty. The World Animal Protection is an international, non profit organization that aims to end animal suffering. The Animal Protection Index, made by the World Animal Protection, is a ranking of 50 countries around the globe according to their legislation and policy pertaining to protecting animals. The API has given each country an overall score, A representing the countries with the highest results, and G representing the countries that need improvement in their legislations and policy. There are no legislations or policies that oppose animal cruelty, however, Farhad Dabiri, a senior adviser to Iranrs Environment Department, told the ILNA(Iran Labour News Agency) that a protest against animal abuse that was held last year in front of the departments offices convinced Massoumeh Ebtekar, who then headed the organization, to prepare a bill. (rferl.org). In the European country, Belarus, animal cruelty is also common due many neglecting the animals and leaving them to starve and such. Just like Iran, Belarus was also ranked the lowest grade by the API when it came to sanctioning animal cruelty (v aci.voiceless.org.au). One incident that occurred was stray cats being locked in basements and starved to death. According to news reports, officials have been foreclosing apartment basements and have trapped stray cats from leaving. Elena Titova, leader of Protect Life, an animal rights group, estimated that about 9,000 cats have been killed . Upon hearing this, people who were upset about the event have made efforts to aid the cats in distress. One being a 72 year-old woman, who took the time to feed the cats trapped through small holes in metal plates that board up the basements so she can prevent them from starving to death. Another, Chris Wolverton has also helped by creating a petition online to help stop the incident, 66,205 people from around the world signed the petition (occupyforanimals.net). On October fourth, world animal day, dozens of pet owners and animal right activists marched through the streets of the Venezuelan capital, Caracas, in a demonstration against animal cruelty. Around a hundred animal cruelty activists walked around with their pets holding signed and shouting Here we are, here we are, those that respect animal rights! (aparchive.com). During the march, the activists called on the go vernment to ban bullfighting and Venezuelan style rodeo, known as, coleo, during which a cowboy grips on a bullrs tail and yanks it to the ground; the bulls tend to get harmed for entertainment purposes. As for the African country, Ethiopia, animal neglect is an issue. Just like Iran and Belarus, Ethiopia was given the lowest rank, G, for its lack of sanctions against animal cruelty according to the API (vaci.voiceless.org.au). In Ethiopia, transportation animals like horses and donkeys are used to move merchandise and pull carts. They often carry loads much beyond their strength and are beaten when they struggle. When these animals are old age or injured, people abandon them to fend for themselves, they suffer from lack of adequate food and water and are often hit by cars or become targets of animal abuse. Dr. Anteneh Roba a physician in Houston, Texas created an organization called the International Fund for Africa; its main focus is to teach and spread awareness about both animal and human welfare in his native land. The IFA highlights education humanely ways to treat these horses and donkeys, including a provision of water, lighter loads to carry, and discouraging hobbling, which is tying the animal foot to stop them from straying. In common cases of stray dogs in Ethiopia, Dr. Roba helps to rescue the dogs and with the help of the Homeless Animal Protection Society of Ethiopia (HAPS), he saved four dog s from dying and sent the to the United States where theyll find a better life. Two of the dogs were sent to a rehabilitation center in Utah and two others were sent to Houston where later on, got adopted. IFA has done plenty to help in Ethiopia and their goal is to become a role model and teaching resource project for animal cruelty (advocacy.britannica.com). In Austria, animal welfare is greatly protected there; many laws and legislations there make it difficult to perpetrate harm against the animals. Austria was ranked an outstanding, which is the highest a country can get for their sanctions against animal cruelty (api.worldanimalprotection.org). Unfortunately, even with Austria being one of the best to protect animal welfare, there are still animals who suffer from cruelty. This is why there are many animal welfare organizations in Austria that aid the animals in distress; these organizations may be non-governmental organizations. Along with other animal activists, Carol Byers, an American, founded an organization that focuses on helping the animals of Austria, called Animal Care of Austria in 2006 (animalcare-austria.at). Byers supported various animal cruelty groups in the US and Austria for years; their main goal is to partner with similar groups just like them so they can combat animal cruelty more efficiently. In my perspective, I do not condone animal cruelty, unless the animal is harmful and causes ravage, animals should not be abused. However, I do recognize why people abuse animals in some scenarios. It could be due to where people grew up, and their surroundings; it can also be a cultural thing, such as religions, and the environment a person grows up and what country they are in. I believe that animals can be used for beneficial labour like for donkeys being used for transportation, however, I believe that to a degree. I believe that any animal that does not perpetuate harm against humans does not deserve to have harm perpetuated against them, and that humans should take animal welfare into consideration. In conclusion, there are a variety of answers to the question to what extent does animal cruelty affect society.

Capital Punishment Essay - 1136 Words

Capital Punishment Capital Punishment has been used around the world for thousands of years. This punishment has been used and is still used today. In the countries it is used in now it is accepted by their people. In countries like England where it isnt a form of punishment, there are many discussions on whether to bring it back as a retribution. I am going to explore facts about the death penalty. I intend to explore the question whether capital punishment should be reintroduced. To illustrate my viewpoints on the subject, I will be using a lot of facts about countries that still have this punishment, also†¦show more content†¦Those who have committed a crime, which goes against The Universal Declaration of Human Rights, cannot then expect to defend themselves by that declaration. This means that if you have killed, for example, which is against The Universal Declaration of Human Rights, you can be killed for breaking it. That is a very good concept, as you should be punished for your crime. Knowing you may die for your crime is not a deterrent - the threat of death doesnt stop people from driving dangerously or under the influence of alcohol. Unless you were really stupid you wouldnt commit a crime if you knew you would get caught for it. People commit crimes thinking they wont get caught, and for the minority this is true. There was a recent story about someone from Sunderland who had a random D.N.A sample took, this proved him to have committed a rape in the mid 1990s they have him and he is being tried for his crime, he thought he had go away with it. He has claimed he was under the influence of alcohol. People still commit crimes even if the price to pay if they get caught is high. The death penalty acts as a form of deterrent making possible murderers re-consider their actions. If you were going to murder someone you might think about the consequences, but inShow MoreRelated Capital Punishment1099 Words   |  5 Pages Capital Punishment Murder, a common occurrence in American society, is thought of as a horrible, reprehensible atrocity. Why then, is it thought of differently when the state government arranges and executes a human being, the very definition of premeditated murder? Capital punishment has been reviewed and studied for many years, exposing several inequities and weaknesses, showing the need for the death penalty to be abolished. Upon examination, one finds capital punishment to be economically weakRead MoreCapital Punishment1137 Words   |  5 Pagescorresponding punishments. Among all penalties, capital punishment is considered to be the most severe and cruelest one which takes away criminal’s most valuable right in the world, that is, right to live. It is a heated debate for centuries whether capital punishment should be completely abolished world widely. The world seems to have mixed opinion regarding this issue. According to Amnesty International (2010), currently, 97 countries in the world have already abolished capital punishment while onlyRead MoreCapital Punishment1786 Words   |  8 PagesCapital Punishment Capital punishment, also known as the death penalty, is the toughest form of punishment enforced today in the United States. According to the online Webster dictionary, capital punishment is defined as â€Å"the judicially ordered execution of a prisoner as a punishment for a serious crime, often called a capital offence or a capital crime† (1). In those jurisdictions that practice capital punishment, its use is usually restricted to a small number of criminal offences, principallyRead More Capital Punishment1898 Words   |  8 PagesCapital Punishment Imagine your heart suddenly beginning to race as you hear a judge give you a death sentence and then you’re quickly carried away in chains as your family sobs as they realize that they will no longer be able to see you. As you sit in your cell you begin to look back at your life and try to see where you went wrong to end up in jail waiting to carry out a death sentence, and at the same time know that you are an innocent waiting to be heard. This same scenario repeatsRead MoreCapital Punishment1276 Words   |  6 Pagesbroken to get the death penalty, increased murder rates and wrongful accusations. There are many different views of the death penalty. Many different religions have their own views of the death penalty. In Hinduism, if the king does not inflict punishment on those worthy to be punished the stronger would roast the weaker like fish on a spit. In the religion of Jainism, mostly all of their followers are abolitionists of the death penalty which means that they oppose of it. Infact, this religionRead More Capital Punishment Essay: Retain Capital Punishment?696 Words   |  3 PagesCapital Punishment - Retain or Not?      Ã‚  Ã‚  Ã‚  Ã‚   This essay tangles with the question of whether or not we should retain the death penalty within the American code of penal law.    There is a feeling of frustration and horror that we experience at the senseless and brutal crimes that too frequently disrupt the harmony of society. There is pain which accompanies the heartfelt sympathy that we extend to the victims families who, in their time of suffering, are in need of the support and compassionRead MoreCapital Punishment2506 Words   |  11 PagesCapital Punishment and the Death Penalty Capital punishment exist in today’s society as citizens of the United States should we have the right to take an individual life. As illustrated throughout numerous of studies the death penalty is an unfair process seven out of ten deaths handed down by the state courts from 1973 to 1995 were overturned when appeal and the seven percent were later found to be innocent. Such as the Dobie Williams case which took place July 8, 1984. DobieRead MoreCapital Punishment Is A Legal Punishment1116 Words   |  5 Pageswhat the big deal about Capital Punishment is? According to free dictionary, Capital Punishment is to put to death as a legal punishment (Farlax). Capital Punishment is used worldwide, and is guaranteed to prevent future crime. Capital Punishment is a large controversy in the U.S. but before a personal opinion can be formed, some facts need to be known, such as what it is, where it is used and why it could be good or bad. Well, what is Capital Punishment? Capital Punishment is where a person is executedRead MoreCapital Punishment Is The Ultimate Punishment1704 Words   |  7 Pageswhat would you want from the government if he had killed someone you know? He should receive the capital punishment. The capital punishment is the ultimate punishment given to the precarious crimes. It is the last stage of capital punishment. There are different methods of like hanging, electric chair, lethal injection, firing squad, gas chamber. Murderers and rapist should be given extreme punishment, and they have to pay for their wrongdoing. We can observe crime rates are accelerating day-by-dayRead MoreCapital Punishment And Juvenile Punishment1631 Words   |  7 Pages Capital punishment is the term used when an individual is put to death by the state or government for the commission of a crime. Until recently, juveniles were not exempt from this punishment, however they would generally need to commit a more serious offense compared to their adult counterpart. Then there was the decision ruling the execution of mentally handicapped individuals was unconstitutional, using the 8th amendment as their authority, while taking into account the diminished capacity of

A Literal Reading Of The Indian Constitution - 1595 Words

A literal reading of the Indian constitution however the misleading. Multiple overlaps have occurred, not merely in the concurrent sphere of jurisdiction but also in spheres explicitly assigned to the States. Financial constraints of the states have led to the proliferation of central schemes and national missions. The all encompassing ambit of entry 20 in List III, social and economic planning provided the constitutional basis for the planned development model of the first phase. New elements of the division of powers and responsibilities have begun to assume importance, overshading to a certain extent the issues which dominated the reform agenda of the earlier period. While the issue of distribution of responsibilities and powers in federal political, system is generally contentions, a gross mismatch between the two can lead to serious tensions. The federal dialogue with the states is often pre - empted by central administrative and policy decisions. The Centre often decided on a p articular course of action and only thereafter seeks inputs from the States. Consensus building is after the decision, not before. This mode of decision is not in favour of federalism . From the above discussion, it is clear that the Indian Federation is not a partnership among equals. The Union Government is certainly superior to the States. Not only is the area of the Centre larger by one third, but there are three more factors giving a tilt in favour of the Centre . It is the CentreShow MoreRelatedEssay on Freedom1067 Words   |  5 Pages Freedom is defined as the absence of necessity, coercion, or constraint in choice or action. In An Indian’s View of Indian Affairs, Chief Joseph petitions for freedom. Martin Luther King’s â€Å"I Have a Dream† speech is a call for freedom. The texts written by Chief Joseph and King share many similar philosophies because the situations faced by two cultures, which are embodied in the texts, are similar. 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Thus for interpreting effectively it is very important to harmonise various national methods of interpretation. Need for interpretation arises because of the conflict in opinion of the states who are parties to a contract

The Dualists Essay - 1846 Words

The infinite theoretical duel between the duality of our mind and body by philosophers has been one that has been replete with a magnitude of different philosophical theories that try to posit our existentiality. Consequently, these theorists try to find the answers to the causality of how the mind and the brain truly interact: Are we our synapses, or are we something more than that? However, one theory that has been of interest to many recent scientists and philosophers alike is one that has been around since its conception by a famous mathematician and philosopher named Rene Descartes. This theory is called substance dualism; and accordingly, this theory tries to solve the mystery of how these two complex disparate entities can†¦show more content†¦However, one theory that I find particularly helpful is one that is from the Cartesian dualistic mentality; however, it branches of into its own direction and creates a plausible theory that I hope will help open doors to many m ore answers to the mystery of our experiential existence. According to Dr. Jeffrey M. Schwartz, Henry P. Stapp, and Mario Beauregard, who are researchers in the field of neuroscience and quantum physics, the mind creates a causative effect through the brains’ neural-mechanism—thus through material matter—and this in turn creates an interaction. Consequently, these interactions—call it volition if you will—affect the atoms, matter and molecules of our material existence. Consequently, only through quantum physics can one know how these substances comingle with each other to create a seamless interaction that can either have positive or negative consequences to our existence. In philosophical terms, this theory also pertains to our experiential existence; thus, it has implications for our day-to-day life (2). Classical physics mainly deals with formulas and sets of equations that describe our world in macromolecular terms; however, quantum physics is concerned with the more intimate aspects of casualShow M oreRelatedComparing Physicalists with Dualists1264 Words   |  5 PagesPhysicalists, and there are the Dualists. To put their ideas in the most basic of terms is fairly easy. Physicalists believe that 1) there is one thing/substance that constitutes the entirety of the universe (namely matter) and 2) that is all there is and therefore, knowing the physical particles accounts for everything (Stoljar 2009, 2 3). Dualists are quite a bit more ambiguous and flexible in regards to theories, but think of them as â€Å"counter-physicalists†. Most dualists subscribe to the overall beliefRead MoreThe Enlightenment From A Dualist s View1512 Words   |  7 Pageswork her way through to achieve the freedom. I agree more with the existentialist’s view. The dualist point of view, at least for me, sounds really abstract, and not really applicable to real life situations. How often are we going to contemplate about the true reality and the real state of being, when we have 10 essays to write in 2 weeks and 5 exams to take in the finals week? Ideally, I feel like the dualist point of view is more suitable for making an ethical, moral, political action, because itRead MoreThe History Monism : Theory That Attempts And Explain The Mind : Body Dualist View911 Words   |  4 PagesAnomalous monism is a theory that attempts to explain the mind – body dualist view. 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I willRead MoreSo What Exactly Happens After Death? Do We Reincarnate1314 Words   |  6 Pagesbody are two separate things. Furthermore, his ideas would be considered what dualist beliefs. Meanwhile, another philosopher, Bertrand Russell, believes that there’s no such thing as soul and everything could be explained through physical explanation. More importantly, his ideas would be considered what material ist believe because he presumes that human being is completely material. However, materialists and dualists agree on one thing that a creature does have a mental health. One philosopherRead MoreDualism And Dualistic Interactionism1201 Words   |  5 Pagesmaterialists and the dualists. One criticize that most materialists raise against dualists is that dualists fail to give a reasonable explanation towards how the physical and non-physical substance interact. 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Child Abuse Is A Serious Concern Of Society - 1570 Words

Introduction Child abuse is a serious concern of society because of the negative effects on later social and psychological functioning. Particularly, the concern of ‘the cycle of violence hypothesis’ which is one of the most influential conceptual models for antisocial behaviour in the social and behavioural science (DeLisi, Kosloski, Vaughn, Caudill, Trulson, 2014; Lansford, Miller-Johnson, Berlin, Dodge, Bates, Pettit, 2007). Numerous studies have documented the association between childhood physical abuse and later aggressive behavior and violence delinquency in adolescent (Lansford et al. 2007; Salzinger, Rosario, Feldman, 2007; Crooks, Scott, Wolfe, Chiodo, Killip, 2007). One of the most pervasive claims in literature for the†¦show more content†¦While the link between childhood physical abuse and sexual offending in adolescence has been well established, not all the abuse victims has become victimized in their adolescence (Stewart, Livingston, Dennison, 2008), the refore, understanding the differential impact of childhood abuse is essential for studying sexual violence offending in adolescence. Past studies on childhood abuse and violence offending in adolescence Many studies have examined the personal histories of sexual violence offenders in the hope of uncovering events that may influence the development of tendency to commit sexual offenses (Jespersen, Lalumià ¨re, Seto, 2009). One of the most frequently discussed events in explanations of adolescent sexual violence offending is the experienced of physical or sexual abuse in childhood. DeLisi et al. (2010) found that adolescence with greater childhood traumatic experiences such as physical abuse and rape victimization were significantly more likely to engage in sexual delinquency. In a comparative study of juvenile sex offenders in residential treatment with and without CSA history, Burton, Duty, and Leibowitz (2011) found that juvenile sex offenders who had been victimised had much greater psychopathology, including worse trauma histories, early exposure to pornography, sexual aggression, deviant sexualShow MoreRelatedEffective Practice And Social Justice1206 Words   |  5 Pages Effective Practice Social justice is conglomerate of individuals, who are motivated to question and advocate against the biases that society afflict on a diverse population. Generally, Individuals who promote social justice seek positive solutions for the designate population they served observe against life in a humanitarian type perspective. Through a holistic perspective, the typical social worker collaborates with colleagues. Social work task forcesRead MoreThe Social Of Social Justice1200 Words   |  5 Pagesdesire to collaborate with colleagues with similar vision to discover a solution to the concerns of the client that comprises of the social justice. Each professional helper is placed with a chosen population with an overall objective to create positive changes. Through social justice, I serve as an advocate for clients experiencing financial hardships or empower a client mistreatment in an uncaring society. Social workers can serve in a community, individually, and globally that broadens theRead MoreThe First National Child Protection Legislation1434 Words   |  6 PagesJustifications. In 1974, the first national child protection legislation, The Child Abuse Prevention and Treat Act (CAPTA) became effective to promote awareness to communities and states to engage in identifying and preventing child abuse (Stein 1984). In order to realize the objectives of the Act, abuse must be defined. Defining abuse is hard to set in stone, as one concern is whether both physical and emotional abuse should be included or only one (Stein 1984). Another concern is determining when an existingRead MoreSubstance Abuse Is A Serious Condition 892 Words   |  4 Pagesalcohol abuse while deaths from cigarette smoke exceed 480,000 a year. About 100 Americans per day died from drug overdose in 2013(Kane, G. 2015). Substance abuse is a serious condition that should not be ignored or minim- ized. It is a devastating disease with serious social consequences and a relatively high death rate (Volkow, K. 2015). If untreated, substance abuse can develop into alcoholism or drug dependence. It is very important to recognize the symptoms and signs of substance abuse earlyRead MoreThe Effects Of Drug Abuse On The Body And Mind1271 Words   |  6 Pages Parents have always said to their young to stay away of drugs because they are â€Å"bad† what they do not say is that drugs can become a serious addiction and cause serious complications. Drug abuse is a serious concern in today’s society; at this day and age just about anyone is doing or has been near drugs in their lifetime. People should be more educated on the subject of how drugs can seriously affect the body and mind. Addiction is often defined by continuing the compulsive nature of the drug useRead MorePatterns And Characteristics Of The Abuser And The Abused Essay1219 Words   |  5 PagesAbused Monique Reed BSHS/408 February 4, 2015 Melinda Barker Patterns and Characteristics of the Abuser and the Abused An abuser is a physical and emotional action in which an individual does to someone else. 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Everyday a child gets abused either physically, verbally or sexually by their so called caring parents who are supposed to love them and keep them in a safe and secure environment ironically in their home. Physical abuse is when you use actions instead of communicating verbally and if serious enough canRead MoreThe Effects of Physical and Verbal Abuse on Children1666 Words   |  7 Pagesrising issues among children in our society today is the verbal and physical abuse they are receiving from their parents and guardians. This is creating unhealthy families and dysfunctional environments where children are the victims of these abusive homes. Another cause of concern is the psychological and emotional detachment abusive children have to endure. These affects occur when they have a history of being neglected or physically abused. A UNICEF on child wellbeing reported that the United

Use of Statistics Symbolic Data Analysis

Question: Write about theUse of Statisticsfor Symbolic Data Analysis. Answer: Introduction Statistics is a mathematical branch that is highly used in the effective presentation of data for easy understanding and interpretation. It is important to choose the best statistical criterion to represent the data to ensure that the intended information is passed on the to the target individuals. In some cases, data might be represented in a manner that communicates different ideas from the set objective (Hahn and Doganaksoy, 2011). Firstly, the data and the associated statistics needs to be understood before deciding the most applicable statistical tools to use. Table and charts are among the most used data representation tools in the field of statistics (Charles Henry, 2016). These tools are used in presenting the data to ease the work of interpretation to the individuals who are not able to classify statistics displayed in an essay format. In addition, tools like graphs and pie chart reduce data ambiguity by directly associating the variables or factors to their equivalent weigh ts. Body The first step in dealing with data is data describing which describe the source of the data and how it was obtained. Data can be acquired by use of primary such as the use of questionnaires or another digital collecting criterion. In most cases, secondary data is credible for studies that need to cover larger capacities. In our case, determining the national growth in GDP and retail trade needs a massive data that can be used in generalising the information throughout the country. The second approach is to understand the data type and scales of measurements. A variable can be continuous or categorical, hence determining the analytical method to be used. In the business world, data is in the most case presented in monetary value and can be transformed into percentage forms depending on the reference points such as the base totals (Francis, 2009). Providing the data summaries is a crucial step in the data analysis and report writing to ensure that the findings are communicated to the targeted individuals. Summaries and presentations improve the levels of understanding of the core aim of the research or evaluation. These summaries can be presented in a tabular form, with relevant statistics being associated with the variables. Some of the statistics that describes the data effectively include the measures of central tendency and dispersion. These include meaning, median, mode, standard deviation, variance, range and standard error. These descriptive statistics can be used in developing confidence intervals that are used in testing hypotheses. Point estimating is also used to compare the existing situation to the observations achieved from the study analysis. Based on the economic update article, pie charts and table could be used to present the provided statistics in a more ethical manner. For instance, the total spending of 69% for household and 31% for retail could be represented in a pie chart as shown below (Billard and Diday, 2006). Using these statistics, the probability of having the same scenario being experienced in the next year would be based on the observations. For instance, the chance of having retail spending being 31% percentage in the next year would be high. Also, if the data is collected at minimum biases, the data can be generalised into other areas of the country's economy (Ward, 2010). The representation of the percentages could have been tabled based on the real values so the ideal change can be visualised. Using percentages might not indicate the true picture of the change that has been experienced. For instance, food sales rose by 0.2% and this might be seen to be a very small change for the sale. Probably, the change was very significant, hence creating a visible change to the market. A statistical technique in testing whether the increase was significant could be used to check if the rise in food sales were big enough to demonstrate a change (Kamath, 2009). It has been stated that Chinas tourists contribute up to 16% of the spending. It would be much informative to include the other main contributors in the national spending to develop an oversight of the main contributors. Hypothesis testing could have been used in this article to determine and proves the significance of the changes in sales and expenditures of the economy. It would be much effective if the a uthor would have explained if the changes are justifiable or they are insignificance (Graham, 2011). Conclusion In summary, it is very important for any author or data analyst should understand the type of data and the associated data types. This information will enhance the effectiveness of analysis and presentation of the data. Choosing the best statistical tools is a good criterion to ensure that the best information about the data is presented to the target population. These tools also make it easy and for the readers and users of the articles. Finally, use of inferences and hypothesis testing are effective tools in determining the effectiveness of the results obtained in the study (Sedgwick, 2010). Therefore, it would have been better if the author used these statistical tools in the article. References Billard, L. and Diday, E. (2006). Symbolic data analysis. 1st ed. Chichester, England: John Wiley Sons Inc. Charles Henry, B. (2016). Understanding Basic Statistics. 1st ed. Cengage Learning. Francis (2009). Effective Use of Numbers and Statistics. Acta Chirurgica Belgica, 109(3), pp.275-275. Graham, A. (2011). Statistics. 1st ed. London: Hodder Education. Hahn, G. and Doganaksoy, N. (2011). The Role of Statistics in Business and Industry. 1st ed. Hoboken: John Wiley Sons. Kamath, C. (2009). Application-Driven Data Analysis. Statistical Analysis and Data Mining, 1(5), pp.285-285. Sedgwick, P. (2010). Statistical hypothesis testing. BMJ, 340(apr21 1), pp.c2059-c2059. Ward, J. (2010). BIRT 2.6 data analysis and reporting. 1st ed. Birmingham, UK: Packt Pub.

American Accounting Association Model-Free-Samples for Students

Questions: 1.Using the American Accounting Association (AAA) Ethical decision model explain the Ethical Issues involved here and recommend a course of action for Jacqui. 2.With reference to relevant case law, prepare a report for the Managing Partners of MYH on the strength of any negligence case that Oasis might bring against MYH. Answers: 1.American Accounting Association (AAA) model The American Accounting Association (AAA) model established from the report for AAA that was written by Rockness and Langender during 1990. Under the report, it was suggested by them the seven-step procedure for the purpose of decision making, that takes into consideration the ethical issues (Abernathy et al., 2015). The AAA model starts with Step 1 through establishment of the cases facts. This step indicates when the process of making the decision initiates and there is no uncertainty exists regarding what is to be taken under consideration. Step 2 identifies ethical issues of the case. This step includes the identification of the cases facts and find out the ethical issues under stake (Kothari, Mizik Roychowdhury, 2015). The 3rd step involves recognition of values, principles and norms of the case and this further involves establishing the decision in the ethical, social and in few cases, within the context of professional behaviour. In this context, the professional code of the ethics or social expectation of profession is considered as the values, principles and norms. Under the 4th step all the alternative course of the action is recognized. This includes defining each alternative without taking into consideration the values, principles and norms under step 3 with regard to assure the fact that each of the outcome is taken into consideration irrespective of the fact that the outcome may or may not be appropriate (Howard et al., 2016). Next, under step 5 the values, principles and norms those were identified under step 3 are covered within the identified option under step 4. After completing these, it shall be possible to identify which option fits under the norms and which options are not. Under step 6, the significance of the results is taken into consideration. Finally, under step 7, the decision is made taking into consideration all the relevant facts. Facts of the given case The facts of the case was that the partner of the audit division under MYH, Jacqui Leak found that one of their client Morgan Fertilisers recently changed their waste management contractor and entered into the 3 years contracts with Dumparound Ltd. it was found by Mr. Jacqui that Dumparound is investigated and charged for exceeding the toxic waste level by local council for one of their sites (Dalton, Davis Viator, 2015). Ethical issues of the case The ethical issues with regard to the case is that whether the auditor shall look into the fact that the client is a good corporate citizen or not and whether the client is managing its business ethically or not. Stakeholders list that will be affected Local community if the waste management is not carried out properly then the biggest impact will b eon the local community where the business is being carried out as they have to suffer the adverse impact of improper waste management Investors investors will be affected as the sustainability and environmental lookout will not be fulfilled and therefore, people will have bad impression regarding the company, which in turn will affect the investors Customers the customers will have a feeling in their mind regarding improper conduct of the companys if it does not conform with the environmental issue management requirement (No et al., 2017). Major values, rules and principles The values, principles and norms are considered to have a big impact on the integrity of the financial statement of the company. As per the APES 110, the auditors are entrusted with the task of conforming that the working environment of the client has relevant safeguards and will be varied on the basis of the circumstance. The safeguards for the circumstance of the working environment include firm-wide safeguards well as the engagement-specific safeguard. It is found that the company is lacking the safeguard with respect to both the aspects. Alternative course of the action Option 1 is to further investigate the matter and question the management regarding the justification behind entering the contract with Dumparound. Option 2 is to just ignore the fact and give their opinion accordingly. Values and alternative With regard to maintain the integrity and objectivity of the auditor, the best option will be further investigate the matter and question the management regarding the justification behind entering the contract with Dumparound. This decision will help to maintain the independence, integrity and objectivity of the auditor. Alternatives access of the consequences If the option 1 is chosen, then it will help to maintain the independence, integrity and objectivity of the auditor. The auditor shall further investigate the matter and question the management regarding the justification behind entering the contract with Dumparound If option 2 is chosen, though the auditor will not be liable as the auditors job is not to find the fact that whether te client is carrying out its business ethically or not. However, to maintain the long-term sustainability of the company, this matter is required to be taken into consideration. Making the final decision The ethical decision is option 1. The auditor to maintain their integrity shall investigate the matter. 2.Report to MYHs managing partner The main issue with regard to the inventory valuation is to recognize the amount that is to be carried out as the value of the inventory in the balance sheet. As per the accounting standard, the inventories must be measured at the lower value out of the cost and realisable value (Onyekwelu Ugwuanyi, 2014). Further, the inventory which has become obsolete or which is damaged shall not be considered under the balance sheet of the company. If the value of inventory is overstated, it will have an impact on the various items of balance sheet as well as the income statement of the company. For instance, the shareholders equity, net income and retained earnings of the company will also show higher amount. Further, as the closing inventory of one period will be shown as the opening inventory of next period, the COGS of that period will also be shown at higher amount, which in turn, will reduce the gross profit as well as net profit of the company (Gray Ehoff Jr, 2014). In the given case study, it is recognized that Morgan Fertilizers are involved in the act of overstating their inventory in the balance sheet. Knowing the fact, the audit firm MYH did not raise any issue and stated their opinion on the financial statement of the company without taking into consideration the fact (Onoja Abdullahi, 2015). Moreover, based on the audited report of the company, Oasis Ltd took over Morgan. However, when they found the fact that inventory were overstated, they charged the auditor for being negligent. It was found that out of the total inventories in the balance sheet of the company, 50% of the inventories were already became obsolete and rest were valued at 35% more that the cost. Further, one major issue was that even if MYH valued the inventory correctly, they finally accepted the managements valuation of the inventory (Haribhai-Pitamber Dhurup, 2014). Through the confirmation of the inventory count is the managements duty and they are responsible for planning the strategies, through which the inventories will be verified, the auditor must look into the matter of internal control system of the company and strategies prepared by the management to minimize the gap in internal control. Further, the auditor shall look into these matters as they are obliged to apply the professional judgement and approaches while carrying out the audit (Gu, 2013). Further, the auditor will not be liable to the third parties for his act and is only liable to the client. Nevertheless, if the third party is able to prove the following mentioned points, then the third party can make the auditor liable Third party has taken decision on the basis of the audited statement of the company Any negligence done on the part of the employee of the auditor Intentionally the financial statement were designed to mislead the third party The annual statement was not prepared with true and fair view. Errors or misappropriation were there in the statement preparation (Feng, McVay Skaife, 2014). Case law In case study of Esanda Finance Corporation Ltd v Peat Marwick Hungerfords (1997), the applicat, Esanda Finance Corporation, loaned cash to the association in view of the review report issued by Peat Marwick Hungerfords. In any case, after borrower default on the instalment, Esanda charged to the auditors on account of the fact that they have issued loan in light of the issued audit report by the auditor that broke the mandatory accounting standard. In any case, the High court of Australia expelled the case saying that the loan specialist as opposed to depending on the auditors report could complete the examination all alone. Further, it was expressed by the court that the evaluators are not in charge of the obligation of duty to third parties. With reference to the above case study, it can be commented that as MYH instead of verifying the inventory correctly, they accepted the value given by the management, which in turn will affect the integrity, objectivity, honesty and independence of the auditor. Here, Oasis Ltd. can establish the fact and bring negligence charge against MYH with regard to the fact that they have taken decision based on the audited financial report of Morgan Fertilizers. However, it is the courts decision whether they will charge the audit firm MYH for negligence or dismiss the case like Esanda Finance Corporation Ltd v Peat Marwick Hungerfords (1997) Reference Abernathy, J., Hackenbrack, K. E., Joe, J. R., Pevzner, M., Wu, Y. J. (2015). Comments of the Auditing Standards Committee of the Auditing Section of the American Accounting Association on PCAOB Staff Consultation Paper, Auditing Accounting Estimates and Fair Value Measurements: Participating Committee Members.Current Issues in Auditing,9(1), C1-C11. Dalton, D. W., Davis, A. B., Viator, R. E. (2015). The joint effect of unfavorable supervisory feedback environments and external mentoring on job attitudes and job outcomes in the public accounting profession.Behavioral Research in Accounting,27(2), 53-76. Feng, M., Li, C., McVay, S. E., Skaife, H. (2014). Does ineffective internal control over financial reporting affect a firm's operations? Evidence from firms' inventory management.The Accounting Review,90(2), 529-557. Gray, D., Ehoff Jr, C. (2014). Lower Of Cost Or Market Inventory Valuation: IFRS Versus US GAAP.Journal of Business Economics Research (Online),12(1), 19. Gu, S. (2013). Research and analysis on issued inventory valuation methods of enterprises.Balance,50, 541-544. Haribhai-Pitamber, H. U., Dhurup, M. (2014). Inventory control and valuation systems among retail SMEs in a developing country: An exploratory study.Mediterranean Journal of Social Sciences,5(8), 81. Howard, M., Pancak, K. A., Shackelford, D. A., McGuire, S. T., Neuman, S. S., Olson, A. J., ... Wood, D. A. (2016). A PUBLICATION OF THE TAX SECTION OF THE AMERICAN ACCOUNTING ASSOCIATION. Kothari, S. P., Mizik, N., Roychowdhury, S. (2015). Managing for the moment: The role of earnings management via real activities versus accruals in SEO valuation.The Accounting Review,91(2), 559-586. No, W. G., Vasarhelyi, M. A., Lin, Y. C., Lu, Y. H., Lin, F. C., Lu, Y. C., ... Raschke, R. L. (2017). Journal of Emerging Technologies in Accounting A Publication of the Strategic and Emerging Technologies Section of the American Accounting Association. Onoja, E. E., Abdullahi, Y. U. (2015). Inventory Valuation Practices and Reporting: Nigerian Textile Industry Experience.Mediterranean Journal of Social Sciences,6(4), 74. Onyekwelu, U. L., Ugwuanyi, U. B. (2014). Effects of IFRS adoption on inventory valuation and financial reporting in Nigeria.European Journal of Business and Management,6(8), 29-34.