Tuesday, December 24, 2019
Should Capital Punishment Be Allowed - 1376 Words
Effectiveness in Death Penalty Over the past forty-years, 1,421 executions have been conducted by thirty-one states and the federal government under the capital punishment sentence (ââ¬Å"Facts About the Death Penaltyâ⬠). Throughout those years however, controversial opinions have aroused on whether the capital punishment should be permitted, its success on reflecting a deterrent effect, and even its morality. Although it is often argued that Capital punishment is appropriate when the crime reaches an egregious extent, the revocation of constitutional securities, discrimination within race and income status, as well as the insufficiency to achieve a deterrent effect prevail over the validation of societyââ¬â¢s ultimate punishmentââ¬âthe death penalty. In Wilkinson v. Utah (1879), the Supreme Court ruled that capital punishment was not a violation of the Eighth Amendment s ââ¬Å"prohibition on cruel and unusual punishmentâ⬠, therefore allowing congress or any state lawmaking body to endorse capital punishment for homicide and other capital offenses. Overtime, however, the Supreme court has issued numerous rulings on the use of capital punishments that the Eighth Amendment outlines in regard to certain procedural aspects that reflect when a jury may utilize capital punishment and the undergoing process of the death sentence itself. The Violent Crime Control and Law Enforcement Act of 1994 states the permitted process of death sentence executions: ââ¬Å"lethal injection, electrocution, lethal gas,Show MoreRelatedCapital Punishment Should Be Allowed955 Words à |à 4 PagesCapital punishment is execution, which can furthermore be identified as the death penalty, has been a hot topic in the public eye for a while. The question on lots of minds is whether it is acceptable for the state to terminate oneââ¬â¢s life for the crime they have committed. A significant question that we will address is whether or not capital punishment should be allowed. By inquiring more information about this topic people should be able to formulate their own opinions on this debate. As I beganRead MoreCapital Punishment Should Be Allowed Or Not?927 Words à |à 4 PagesIn the United States of America, the issue of capital punishment is one of the major controversial topics which is being debated over and over due to different ideologies of people. Many support the use of death penalty but other oppose the use of this form of punishment because they think itââ¬â¢s barbaric. There are numerous reasons why some individuals believe that capital punishment should be allowed or not. Most of these individualââ¬â¢s beliefs are influenced by religion, the Constitution, and deterrenceRead MoreExamine the Ethical Issue on Capital Punishment and Discuss the Extent Which It Should Be Allowed.1867 Words à |à 8 PagesQuestion: Examine the ethical issue on capital punishment and discuss the extent to which it should be allowed. We live in a society where killing is deemed and known as unethical and immoral, and this is because of societyââ¬â¢s condemnation of death. We are bounded by a set of guidelines, a social contract, and these common guidelines create boundaries ââ¬â boundaries that determine how the law is formed, what is wrong and what is right, benefitting the majority of the society. By having this socialRead MoreChristianity and Allowing Capital Punishment Essay1051 Words à |à 5 PagesChristianity and Allowing Capital Punishment The question of whether Christians should allow capital punishment is controversial and is often argued between many Christians. This question can be answered by using the bible to help them understand their morale and ways of life. The Christians believe that Christians should allow capital punishment and they argue this by using the bible in Exodus 21 24 eye for eye, tooth for tooth, hand for hand, foot for foot thisRead MoreCapital Punishment and its Controversies 1434 Words à |à 6 PagesCapital punishment uses death penalty as a form of punishment in many states and countries. It is a practice that has raised endless questions all over the world. Capital punishment or death penalty policy has changed in many countries overtime. Countries such as, New Australia, Zealand and 15 states in the US do not have capital punishment. One of the major concerns arising with capital punishment is because it causes ending of a human life. People and organizations of different backgrounds areRead More The Need for Capital Punishment in America Essay1151 Words à |à 5 PagesIt is the firm belief and position here that committing such a crime as murder is punishable by death. Americans should take a position for anyone on death row, to be executed sooner rather than later. The moral reality in an argument for capital punishment is that they know the difference between the death penalty and what happens when it is actually put into place from the court of law. In the United States there are more people sitting in prison on death row than actually being executed atRead MorePersuasive Essay On Capital Punishment921 Words à |à 4 PagesCapital punishment is a controversial debate in the United States. Many Americans believe that the death penalty is immoral because of its ethical complications. Still others believe that capital punishment is a cheaper and quicker way for justice to be served. When the government houses inmates, vast amounts of money are spent on food, medication, and clothing for inmates to survive in prison. Yet, the majority of America still allows for the practice of capital punishment in several manners suchRead MoreCapital Punishment And The Death Penalty1017 Words à |à 5 PagesPosition Paper Country: Saudi Arabia Name: Lucas Falley Topic: Capital Punishment Background: Capital punishment, or the death penalty, has existed for thousands of years. For as long as there has been organized society, the death penalty has existed in numerous cultures and civilizations. Throughout the years the methods have changed, but the use of capital punishment is becoming a pressing matter. Amnesty International reports that there are 140 countries worldwide that have abolished the deathRead MoreLiterature Review on Death Penalty1028 Words à |à 5 Pagespaper is going to be over ââ¬Å"Do you agree with the death penalty?â⬠. I gathered information by asking a series of questions of other individuals. Some of the questions I asked was, ââ¬Å"Do you think the death penalty is a deterrent from a crime?â⬠, and ââ¬Å"How should the death penalty be administered?â⬠My goal is to find out how many people agree or disagree with the death penalty, and why. This will be a good opportunity to view this topic from many different aspects, considering each p erson will have theirRead MoreCapital Punishment And The Death Penalty1031 Words à |à 5 PagesCapital punishment has been a part of the U.S criminal justice system for centuries. The death penalty has been the most controversial aspect. The death penalty is legal in 33 states but the rest of the 19 states abolished it. There are over half of Americans that support the death penalty while the rest of them believe that it is unacceptable. People who support the death penalty believe that capital punishment lowers future crime rates, but people who are against it believe that it is a cruel
Monday, December 16, 2019
Achieving Strategic Fit Free Essays
Strategic fit express the degree to which an organization is matching its resources and capabilities with the opportunities in the external environment. The matching takes place through strategy and it is therefore vital that the company have the actual resources and capabilities to execute and support the strategy. Strategic fit can be used actively to evaluate the current strategic situation of a company as well as opportunities as MA and divestitures of organizational divisions. We will write a custom essay sample on Achieving Strategic Fit or any similar topic only for you Order Now Strategic fit is related to the Resource-based view of the firm which suggests that the key to profitability is not only through positioning and industry selection but rather through an internal focus which seeks to utilize the unique characteristics of the companyââ¬â¢s portfolio of resources and capabilities. [1] A unique combination of resources and capabilities can eventually be developed into a competitive advantage which the company can profit from. However, it is important to differentiate between resources and capabilities. Resources relate to the inputs to production owned by the company, whereas capabilities describe the accumulation of learning the company possesses. Resources can be classified both as tangible and intangible: Tangible: Financial (Cash, securities) Physical (Location, plant, machinery) Intangible: Technology (Patents, copyrights) Human resources Reputation (Brands) Culture Several tools have been developed one can use in order to analyze the resources and capabilities of a company. These include SWOT, value chain analysis, cash flow analysis and more. Benchmarking with relevant peers is a useful tool to assess the relative strengths of the resources and capabilities of the company compared to its competitors. Strategic fit can also be used to evaluate specific opportunities like MA opportunities. Strategic fit would in this case refer to how well the potential acquisition fits with the planned direction (strategy) of the acquiring company. In order to justify growth through MA transactions the transaction should ield a better return than Organic growth. The Differential Efficiency Theory states that the acquiring firm will be able increase its efficiency in the areas where the acquired firm is superior. In addition the theory argues that MA transactions give the acquiring firm the possibility of achieving positive synergy effects meaning that the two merged companies are worth more together than the sums of their parts individually. [2] This is because merging companies may enjoy from economics of scale and economics of scope. However, in reality many MA transactions fails due to different factors, one of them being lack of strategic fit. A CEO survey conducted by Bain Company showed that 94% of the interviewed CEOââ¬â¢s considered the strategic fit to be vitally influential in the success or failure of an acquisition. [3] A high degree of strategic fit from can potentially yield many benefits for an organization. Best case scenario a high degree of strategic fit may be the key to a successful merger, an efficient organization, synergy effects or cost reductions. How to cite Achieving Strategic Fit, Essay examples
Sunday, December 8, 2019
Information Governance Principles and Practices
Question: Discuss about the Information Governance Principles and Practices. Answer: Introduction: This essay aims to focus on the employee fraud practice as a result of information systems mishandling. Though an array of information control system are present in the organizations for preventing any fraudulent action, however the employees who are not honest are aware of the weakness within the system. The fraud of information system is responsible for bearing of financial losses by the organization. The employees having such intentions of committing fraud are a major threat to the company and are the responsibility of the internal auditors for identifying such frauds within the financial information system (Knowles, Colson and Dezateux 2016). This essay will analyze a case study associated with employee fraud in Healthy Hospital (HH) in which breaching of the internal controls of information technology and management was done together with the falsification of business records. The analysis of this case study intends for learning from such situations as well as analyzes the risks within the system vigilantly. In addition, this essay will focus on the appropriate action which should be taken by an internal auditor for improving the internal controls and preventing the activities of fraud within the organizations in future. For understanding the reason behind the fraudulent activity in the Healthy hospital, it is essential to provide a succinct summary of the case. It has been revealed by the by the facts of Healthy hospital that the software system of this hospital have recently been upgraded prior to its installation in the year 1990. Because of the reduction in the annuals profits of the hospital, a decision was made for reducing their annual operations cost by twenty five million dollars. After reviewing the areas, where reduction in the operation cost can be made, a decision was made for eliminating clerk position because of declining number of vendors of medical supply. However, as a result of the complaints regarding slow payment received from the vendors, Matt Harris who was the senior A/P clerk of Healthy hospital (HH) was hired as a temporary clerk without investigating his background. As the days passed by, he became a permanent employee of the organization like the other employees. He was a suspect for fraud case related to cash in the absence of an internal audit manager. Therefore, it is evident from the case analysis that there was an occurrence of fraud because of the functioning of Tracy Downs, the A/P manager. In the recruitment of employees, the standard operating procedure has not been followed by the A/P manager. Matts background investigation was ignored as it was thought it was not needed by for the temporary employees. The other breach that has been observed is ignoring the policy of the organization against nepotism by which the employees belonging from a similar family, who work in sensitive departments like finance and several o thers, are prohibited to work in HH for protecting the business documents. Therefore, Tracys actions conflict with the procedure of the hospital in the recruitment of employees and ending in a fraud case. In addition, the term of the procedure of business in this hospital, Tracy was responsible for updating and maintaining the accurateness in accounts payable data. Since, Tracy forgot to delete the account payable vendor file of Matt prior to his full time employment after working as an independent contractor; it resulted in the occurrence of fraud within the organization. He was not interviewed for his permanent recruitment according to the policy of HH. In this hospital, the control for internal information system was not strong enough hence; Matt got access to the checks that were signed previously. It is necessary to know regarding an employee by means of checking the background or interviewing for preventing any sort of fraud cases. An example of Healthcare fraud pending cases has been provided in the appendices figure- 1. It has been revealed by the case study that fraud mostly takes place because of weak internal controls, which could be detected by the individuals like Matt and taking full advantage in every possible way. The primary action would be in strengthening the internal controls by carrying out a comprehensive evaluation of the risk in the company or organization (Epstein 2013). The auditors must have a strict control for ensuring that all the corporate policies as well as practices are followed strictly by all the members of the organization. The other necessary action is to evidently segregate the policies of duty, which implies that which employee should be authorized to access and have a control over the documents. In the given case study, assigning Matt with semi-weekly cash disbursement run was a sever mistake. It offered him a chance for successfully carrying out his intention of fraud. Lack of action for segregating the responsibility of duty is the cause behind several events of fr aud in an organization. Only the restricted persons like Account Payable Manager should possess the authority for initiating or approving a transaction (Knowles, Colson and Dezateux 2016). In cases of pre-established finance, there must be dual signature as well as approval of the management for a check amount (Laxman, Randles and Nair 2014). For protecting the financial transactions, random auditing is also necessary (Knowles, Colson and Dezateux 2016). It will also lead to the elimination of the chances of manipulation of business information by the employees who are deceitful. Besides Tracy, Downs and Harris, the A/P manager is greatly responsible for this fraudulent activity as Matt was hired by her without any background investigation and subsequent to the recruitment policy. The CEO of HH, James Smith is indirectly responsible for this case as Matt was allowed by him as an employee in spite of the Mr. Walters warning regarding the recruitment going against the nepotism policy. Tracy Down and Elinor Linz are also responsible for this act of fraud as they did not deleted the Matts accounts payable Independent contractor account. In preventing the fraud, the internal audit manager could have assisted in preventing the fraud as he would have taken the action at first when he identified the incidences of fraud in the information system. He was responsible to detect and prevent the fraud activities in the early stages of the system. They are responsible for managing the risks of fraud and take steps for monitoring any activities of suspicion in the organization (Cassidy 2016).Nonetheless, for carrying out this duty efficiently, the internal audit manager needs to possess advanced level of theoretical knowledge for identifying the signs of fraud and change of attitude of the employees (Disterer 2013). They should be conscientious for further investigating a suspicious case and they should inform it to an individual who is responsible regarding it (Donovan et al. 2014). A critical activity for reducing the chances of fraud involves the conduction of annual auditing (Power 2013). The management should be supported by these individuals for establishing an anti-fraud policy, assessing risks in the process of business, identifying the relation between crime and internal crimes and instantly reporting the matter to the committees of auditing (Meehan 2016). According to audit principles, the audit managers should have professional cynicism attitude for being responsible enough for reducing the occurrence of fraud (Shanmugam, Haat and Ali 2012). Therefore, these actions could assist in averting the cases of fraud (Ballard et al. 2014). An example of the Health expenditures and the importance of preventing fraud have been provided in figure 2 in the appendices. Technical control may assist in suspecting and protecting the companies/organizations against fraud (Kaczmarek 2014). It may be carried for enhancing checks and balances systems. In particularly, for HH it is necessary for examining the checks ensuring that they dont have any issues without the permission from the trusted authorities (Nijenhuis 2016). In addition, for Healthy Hospital an information-auditing plan can be made for preventing the activities of fraud (Kaczmarek 2014). In addition a completely planned programme of training and communication will be advantageous for enhancing the control on fraud as well as its prevention. Healthy Hospitals internal manager should keep a constant vigil for noticing the changes in the behavior and attitude of the employees (Laxman, Randles and Nair 2014). It is important to establish an internal control system for preventing the future fraud cases such as disbursements of cash by Matt Harris. The internal control system should intend to keep in consideration the duty of every employee in Healthy Hospital (Laxman, Randles and Nair 2014). The information-auditing plan for Healthy Hospital should initially involve the recognition of changes that have been implemented prior to the fraud case. In addition, the managers who are concerned for auditing should assess the implemented alterations and and their impact on the workforce of Healthy Hospital. Besides this, the audit should investigate the sequence of financial transactions occurring on a daily basis. All the activities of business should be reviewed punctually to observe any violation of policies. The audit manger should also scrutinize the method of collecting data along with its storage. The data should be compared with the with respect to the performance as well as the standards. Therefore, by considering all these procedures Healthy hospital can prevent the fraud activities in future. In the end, it can be concluded that this essay has highlighted the fraud practices by the dishonest employees by the misuse of the organizations information system. The employees having such intentions of committing fraud are a major threat to the organization and are the responsibility of the internal auditors for identifying such frauds within the financial information system. The analysis of this case study intends for learning from such situations as well as analyzes the risks within the system carefully. In the case analysis, it has been observed that Matt has committed a serious crime, as he was responsible for the disbursements of large cash. Therefore, it is essential that the enhancements of technical and internal control should be done for reducing the cases of fraud in the future in an efficient manner. References Ballard, C., Compert, C., Jesionowski, T., Milman, I., Plants, B., Rosen, B. and Smith, H., 2014.Information Governance Principles and Practices for a Big Data Landscape. IBM Redbooks. Cassidy, A., 2016.A practical guide to information systems strategic planning. CRC press. Disterer, G., 2013. Iso/iec 27000, 27001 and 27002 for information security management. Donovan, J., Frankel, R., Lee, J., Martin, X. and Seo, H., 2014. Issues raised by studying DeFond and Zhang: What should audit researchers do?.Journal of Accounting and Economics,58(2), pp.327-338. Epstein, D., 2013. The making of institutions of information governance: the case of the Internet Governance Forum.Journal of Information Technology,28(2), pp.137-149. Kaczmarek, J., 2014. Supporting Information Governance through Records and Information Management. Research Bulletin.EDUCAUSE. Knowles, R., Colson, D. and Dezateux, C., 2016. Life Study Ethics and Information Governance Framework. Laxman, S., Randles, R. and Nair, A., 2014. The fight against fraud: internal auditors can use COSO components to develop and deliver an effective fraud mitigation program.Internal Auditor,71(1), pp.49-54. Meehan, A., 2016. The Information Governance Road Map: Mile Marker 2--Updates fromthe Journey.Journal of AHIMA/American Health Information Management Association,87(7), p.50. Nijenhuis, R.G., 2016. Prevention of Dutch fraud cases: a multiple case study on the effectiveness of internal control in the process of financial statement fraud prevention. Power, M., 2013. The apparatus of fraud risk.Accounting, Organizations and Society,38(6), pp.525-543. Shanmugam, J.K., Haat, M.H.C. and Ali, A., 2012. An Exploratory Study of Internal Control and Fraud Prevention Measures in SMEs.Small,100, pp.18-2.
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