A Day and the Life of 9-11 Essay

I remember the account like it was yesterday. It seems like any other morning I got up early with a reminder call from mom. (She work overnight) I head back down the hallway to the siblings room I wake up the boys first. They were always the hardest to wake up. â€Å"Time to get up†, I yelled like a screaking alarm clock as I jumped excitedly up and down the bed where they slept. All you can hear is the moan of the boys’ stops and pleading to get more sleep. Next stop back to my bed room where my dear little sister lays sleeping I walk up to the bed and shake hear and say time to get up. I politely give her a wake because never gives me trouble when it is time to get ready for school. I roll my eyes because those troublesome brothers of mine I know are not up out of that bed and I have to repeat the previous process and this time up each one out of the bed. While I spend time doing this my sister is up and at it she in the bathroom washing her face and brushing her teet h not having to be told what to do. In my thought I say I love that little girl. My brothers of course are moving in slow motions like a sloth in a tree. I am aggressively pushing them along and barking orders at them tell them what to do like a drill sergeant in the Army. â€Å"Wash your face†, â€Å"Brush your teeth† and â€Å"Make sure you brush your hair†. Now that I have gotten the boys up and moving I head to the kitchen to get breakfast going. Not long after finish the siblings start rolling in. My sister first so nice and chipper like she is skipping in a garden and picking flowers as she goes, how she can be that happy that early in the morning I will never understand. I finally boys come dragging their feet into the kitchen and flopping in a chair. Still grumbling about being up so early complaining about how I could have let them sleep longer. Now here is where the really trouble begins now that they are all in the same room. So now the brothers start to bother their little sister since the breakfast they are eating seems to miraculously give them a turbo boot of energy. All I can hear is â€Å"Stop leave me alone†, laughing and name calling going at the table behind me. See more:  Manifest Destiny essay My job as a big sister mother like role comes in to play; I turn to them and yell â€Å"Leave her alone before I start on yall!† Breakfast is all done now it is time to round up the troops and get them to the bus stop. Making sure they have their book bags and everything that goes in it. Once we have jackets and book bags on we make our venture up the winding driveway to the bus stop. After the bus arrives I head back down the driveway, and now have to get myself ready for school and head back down to the bus stop to get myself off to school. Now on the bus were take normal route and pickup kids. We head to the middle school to drop them off and now we head to the high school. While heading to the high school the bus driver received a call and was taking alternate route to drop us off at the school. We can see the route we normally take and there are cars backed up down the street. We thought that we had another bomb threat since that was kinda normal at our school. Once inside and we headed to homeroom we were told that planes had crashed into a building in New York. We turned on the news in the classroom because we wanted to know the details of what was going on. As we watched the news started report the approach of a second plane and we watched in real time the second plane crash into the second building. Not really understanding what was going on the new reports that it was a terrorist attack happening. Instantly it made since why we had to take a different route to school that day. Our school is Next to one of the biggest Army training bases. So of course the locked down the base no one in and no one out, which caused the traffic to back up around the school. The students reaction was mixed the students bombards the teacher with questions that at this time she had no answers for. Some student continues like it was nothing, other started crying knowing that they had loved ones that worked in those building. Many were sad because they knew that their mom and dad maybe deployed somewhere and would be gone for a long time. My reaction was why anyone would want to crash planes into these particular set of building, why would they risk their own lives doing so. While all of this was going on the intercom came on and announcing that the teacher turn off the television and try to continue the day as normal. In reality the day would not every be normal. We had so many unanswered questions. How could we continue the day like we had not seen what we seen or heard what we heard. Some teacher complied with the instruction others did not. One of the teacher found that it was important to have some clarification on what was going on. She began to tell us about what was being reported through the day. Since now it is almost time to go home there had been more progress on what had just happened that morning. She said that there had been a terrorist attack and the people they think is responsible were a Muslim group called Al Qaeda. My next thought was what Al Qaeda is and what did being Muslim have to do with it. I later learned that prior to September 11, 2001 the country moved along at its regular daily pace. Conflict and wars have been a component of the United States since the beginning of time. There are three sources conflict: human rights, global terrorism, and environmental problems. Many see terrorism as a way to hide greed, racism, and the conquests of power. Terrorism is defined by the Federal Bureau of Investigations â€Å"as an unlawful use of force or violence against person or property to intimidate or coerce a government, the civilian population, or any segment thereof, in furtherance of political or social objectives† (Federal Bureau of Investigation, 2002-2005). Terrorism makes the statement that demands attention and affects every person in every country around the world. On that clear Tuesday morning; September 11, 2001, nineteen Islamic terrorists from Saudi Arabia and other Arab nat ions boarded four fully fueled American airliners. These airliners were set to depart to cities in California. Little did the staff for each of the planes or the people boarding them know that plans had changed. Within the space of an hour, al Qaeda wreaked more direct damage on the United States than the Soviet Union had done throughout the entire cold war, a tragedy seen by more people than any other event in history. (Bergen, 2006) Many questions were garnered after September 11, 2001. What caused this horrific attack and who’s to blame for it? Was this attack forecasted, could we have seen it coming and prevented it? What do we do now and how do we prevent it from happening again? People in America were terrified but at the same time came together in the face of tyranny. On September 11, 2001, nineteen militants associated with the Islamic extremist group al-Qaeda boarded and hijacked four American airliners and carried out suicide attacks against targets in the United States. At 8:45 a.m. an American Airlines Boeing 767 loaded with 20,000 gallons of jet fuel crashed into the north tower of the World Trade Center in New York City. The impact left a huge, burning hole near the 80th floor of the 110-story skyscraper, immediately killing hundreds of people and trapping hundreds more in higher floors. As the evacuation of the tower and its twin got underway, television cameras broadcasted live images of what initially appeared to be a freak accident. Then, eighteen minutes after the first plane hit, a second Boeing 767–United Airlines Flight 175–appeared out of the sky, turned abruptly toward the World Trade Center and sliced into the south tower near the 60th floor. The impact caused a massive explosion that rained down burning debris over surrounding buildings and the streets below. It was at this point everyone knew America was under attack. (9/11 Attacks, 2012) As millions were watching the events unfold in New York, American Airlines Flight 77 circled over downtown Washington, D.C., and crashed into the west side of the Pentagon military headquarters at 9:45 a.m. Jet fuel from the Boeing 757 caused a overwhelming firestorm that led to the structural collapse of a portion of the enormous concrete building. All told, 125 military personnel and civilians were killed in the Pentagon, along with all 64 people aboard the airliner. (9/11 Attacks, 2012) It was initially thought that this plane was bound for the White House or the Capitol Building; however, because of lack of visibility coming from the west as it did objects obscured these targets making the terrorists change their plans and crash into the Pentagon. (Limbacher, 2001) Less than fifteen minutes after the attack on the Pentagon; things became much worse in New York. The south tower of the World Trade Center collapsed bringing a huge cloud of smoke and dust. The building that could withstand 200 miles per hour winds, could not withstand the heat of the burning jet fuel and eventually the structural steel buckled and collapsed. Within minutes the North tower fell to the same fate. Approximately 3,000 people were killed, both inside the buildings as well as people in the vicinity. An extremely large number of firefighters and paramedics (343), police officers (23), and Port Authority police officers (37) were killed while trying to complete an evacuation of the buildings. Only six people in the World Trade Center towers at the time of their collapse survived. (9/11 Attacks, 2012). During the time that the towers were collapsing, a fourth plane bound for San Francisco, CA was being hijacked. Due to this plane being delayed in taking off, the passengers on board learned of the events transpiring in New York City and Washington D.C. through the use of the Airfones and cell phone calls from relatives on the ground. Since the passengers knew that this plane was not bound for an airport they decided to take matters into their own hands. The passengers fought the four hijackers and are suspected to have attacked the cockpit with a fire extinguisher. The plane flipped over and sped toward the ground at a speed of upwards of 500 miles per hour, crashing in a rural field in Shanksville, Pennsylvania at 10:10 a.m. All 45 people aboard were killed. Its initial target has never been completely determined; however, it is believed that it was bound for the White House, the U.S. Capitol, or one of several nuclear power plants along the eastern seaboard. (9/11 Attacks, 2012) The people aboard Flight 93 have been deemed heroes, as their actions that day saved possibly hundreds if not thousands of lives. After being transported around the country due to security concerns, President George W. Bush returned to the White House around 7 p.m. At 9 p.m. he addressed the United States from the Oval Office, affirming, â€Å"Terrorist attacks can shake the foundations of our biggest buildings, but they cannot touch the foundation of America. These acts shatter steel, but they cannot dent the steel of American resolve.† In a reference to the eventual U.S. military response he declared, â€Å"We will make no distinction between the terrorists who committed these acts and those who harbor them.† (9/11 Attacks, 2012) As a result of the attacks, America led an international operation to expel the Taliban command in Afghanistan and to destroy al Qaeda’s terrorist cells based there. Operation Enduring Freedom began on October 7th 2001, and within two months U.S. forces had successfully overthrown and removed the Taliban from operational power. However, the war had to continue as U.S. and coalition forces attempted to expel a Taliban insurgency in neighboring Pakistan. Many of the al Qaeda’s top lieutenants were captured or killed, to include its bin Laden’s second in charge and the overall mastermind of the attacks Ayman al-Zawahiri. (McCarthy & Luke Harding, 2002) Osama bin Laden, the leader of al Qaeda and financier of the September 11 attacks was able to escape U.S. forces until he was finally traced to a hideout in Abbottabad, Pakistan and killed by U.S. forces on May 2, 2011. (9/11 Attacks, 2012) As Americans, when a tragedy like September 11, 2001 happens to us, our first reaction is obviously to be frightened. We then came together as a country much like we did after the attack on Pearl Harbor. Our next reaction is to ask questions; how did this happen, could we have avoided it happening, why did it happen, and how do we prevent it from happening again. There are many theories as to why 9/11 happened; however, we will never know for sure, we can only speculate based off information provided to us by our government and media. U.S. foreign policy is believed to be one of the most influential reasons for the attacks. Bin Laden opposed the United States support of Israel. The support that the U.S. gives to Israel especially Israel’s invasion of southern Lebanon in 1982 triggered Bin Laden’s anti-Americanism. In 1980s his anti-Americanism took the form of boycotting U.S. goods. His hatred only grew by the export of 500,000 U.S. troops to Saudi Arabia after Saddam H ussein’s invasion of Kuwait in 1990. (Bergen, 2006) Other possible reasons or causes for the attacks were a clash within Islam. Michael Scott Doran talked about 9/11 being a result of a conflict within the Muslim world in a Foreign Affairs essay, â€Å"Somebody Else’s Civil War.† Doran contended that Bin Laden’s followers â€Å"consider themselves an island of true believers surrounded by a sea of immorality and think that the future of religion itself, and therefore the world depends on them and their battle.† In particular, Egyptians in al Qaeda, such as Ayman al-Zawahiri, hold this view, inheriting it from Sayyid Qutb, who believed that most of the modern middle east is living in a state of pagan ignorance. The Egyptian jihadists believed that they should overthrow the â€Å"near enemy†-middle east regimes run by â€Å"apostate† rulers. Bin Laden took the next step, urging Zawahiri that the origin of the problem was not the â€Å"near enemy† but the â€Å"far enemy,† the US, w hich supported the status quo in the middle east. (Doran, 2002) Globalization and a desire to provoke the United States have been inferred by political analysts as possible motives for the attacks. Bernard Lewis wrote a book called The Crisis of Islam: Holy War and Unholy Terror. He is the best-known advocate of the idea that the Muslim world is in a crisis largely attributable to centuries of decline, represented by the fate of the once powerful Ottoman Empire and its humiliating carve-up by the British and French after the First World War. Lewis also contends that the problems of the Middle East were later compounded by the introduction of two western ideas; socialism and a worldly Arab nationalism. Neither of them delivered on their assurances of creating wealthy and impartial societies. (Lewis, 2003) Three weeks after 9/11, as the US began launching air strikes against Taliban positions, a video of Bin Laden sitting on a rocky ridge was broadcast on Al-Jazeera. On the tape, Bin Laden stated, â€Å"What America is tasting now is something insignificant compared to what we have tasted for scores of years. The Islamic world has been tasting this humiliation and this degradation for 80 years†¦ Neither America nor the people who live in it will dream of security before we live in it in Palestine, and not before the infidel armies leave the land of Muhammad.† Bin Laden accentuated the â€Å"humiliation† of the Muslim world and the negative effect of US policies in the Middle East thus agreeing with Bernard Lewis’ statements in his book. (Bergen, 2006) Obviously one of the most defining negative impacts of 9/11 was the amount of lives lost on September 11, 2001; as well as the number of lives still in jeopardy as a result of the â€Å"War on Terror†. The 9/11 attack killed 2,973 people, including Americans and foreign nationals but excluding the terrorists. (U.S. deaths in Iraq, war on terror surpass 9/11 toll, 2006) Since the beginning of the Afghan War (Operation Enduring Freedom) in 2001 up to the current day, there have been 2,104 U.S. servicemen and women who have lost their lives. That number includes both combat deaths as well as military suicides that occurred in Afghanistan. (Suarez, 2012) Although the War in Iraq was not directly linked to 9/11, the attacks help jump start that war since the initial reasoning for going to war was Iraq harboring terrorists and having a surplus of weapons of mass destruction. The total number of American soldiers that have been killed to date as a result of Operation Iraqi Freedom is 4486 lives. (Iraq Coalition Casualty Count, 2012) The â€Å"Patriot Act† could be looked upon as a positive outcome of the 9/11 attacks. The â€Å"Patriot Act† was appropriately blatant. Before 9/11, soldiers were considered the â€Å"patriots†; units like Special Forces were considered to be the tip of freedom. Now the FBI and prosecutors were to have that same privilege, the same authorization to hunt down enemies without much oversight or interference. When it was signed into law six weeks after the attacks, the act made it easier to wiretap American citizens suspected of cooperating with terrorism, to investigate business records without notification, and to execute search warrants without immediately informing the targets. Privileges once set aside for overseas intelligence work were extended to domestic criminal investigations. There was less judicial oversight and very little transparency. The bill’s symbolism mattered also, signaling that the moral deference previously given to the Special Forces would be extended until it incorporated much of the apparatus of the American state. (Wallace-Wells, 2011) There are some that feel that Americans civil rights have been violated since 9/11. The ACLU for instance, they disagree with the principles of the Patriot Act. They summarized that â€Å"The Patriot Act† enormously and unconstitutionally expanded the government’s power to interfere in people’s private lives with little or no evidence of wrongdoing. Years after its enactment, there is little evidence to prove that the Patriot Act has made America more secure from terrorists. But there are many unfortunate examples that the government abused these authorities in ways that both violated the rights of innocent people and misspent precious security resources.† (Dean, 2011) September 11, 2001 will be a day that stays in every Americans memory as one of the most tragic days in American history. It was a day where hijackers boarded planes, flew them into our buildings and murdered thousands of Americans. Even though as a country we prevailed in the War on Terror as well as the War in Iraq, we will continue to feel the negative impacts of this day. One definite positive outcome is that every American citizen remembered what it was to be an American citizen and to treasure the freedom that we have. To all the Americans that lost their lives on that day and all the soldiers that continue to fight for our freedom at home and abroad; We Will Never Forget You. Work Cited U.S. deaths in Iraq, war on terror surpass 9/11 toll. (2006, September 3). Retrieved from CNN.com: http://edition.cnn.com/2006/WORLD/meast/09/03/death.toll/ 9/11 Attacks. (2012). Retrieved from The History Channel: http://www.history.com/topics/9-11-attacks Iraq Coalition Casualty Count. (2012). Retrieved from icasualties.org: http://icasualties.org/ Bergen, P. (2006). What Were the Causes of 9/11? New America Foundation. Dean, J. (2011, September 9). Reflections on the 9/11 Atttacks’ Lasting Impact on America, and American Law. Retrieved from Verdict: http://verdict.justia.com/2011/09/09/reflections-on-the-911-attacks-lasting-impact-on-america-and-american-law Doran, M. S. (2002, February). Somebody Else’s Civil War. Retrieved from Foreign Affairs: http://www.foreignaffairs.com/articles/57618/michael-scott-doran/somebody-elses-civil-war Lewis, B. (2003). The Crisis of Islam: Holy War and Unholy Terror. New York: Modern Library, an imprint of The Random House Publishing Group, a division of a division of Random House, Inc. Limbacher, C. (2001, September 16). Cheney: Pentagon Plane was Headed for White House. Retrieved from Newsmax.com: http://archive.newsmax.com/archives/articles/2001/9/16/131111.shtml McCarthy, R., & Luke Harding. (2002, February 17). Bin Laden’s Number 2 Said Captured In Iran. Retrieved from Rense.com: http://rense.com/general20/cap.htm Suarez, R. (2012, August 24). U.S. Military Death Toll in Afghan War Reaches New Milestone. Retrieved from PBS News Hour: http://www.pbs.org/newshour/bb/military/july-dec12/afghanistan_08-24.html Wallace-Wells, B. (2011, August 27). Patriot Act. The kitchen-sink approach to national security.

Business Accounting

CHAPTER 1 Accounting: An Overview and AnalysisMULTIPLE CHOICE QUESTIONS41. Accountants refer to an economic event as a a. purchase. b. sale. c. transaction. d. change in ownership. 42. The process of recording transactions has become more efficient because a. fewer events can be quantified in financial terms. b. computers are used in processing business events. c. more people have been hired to record business transactions. d. business events are recorded only at the end of the year. 43. Communication of economic events is the part of the accounting process that involves a. identifying economic events. b. uantifying transactions into dollars and cents. c. preparing accounting reports. d. recording and classifying information. 44. Which of the following events cannot be quantified into dollars and cents and recorded as an accounting transaction? a. The appointment of a new CPA firm to perform an audit. b. The purchase of a new computer. c. The sale of store equipment. d. Payment of income taxes. 45. The use of computers in recording business events a. has made the recording process more efficient. b. does not use the same principles as manual accounting systems. c. has greatly impacted the identification stage of the accounting process. . is economical only for large businesses. 46. The accounting process involves all of the following except a. identifying economic transactions that are relevant to the business. b. communicating financial information to users by preparing financial reports. c. recording nonquantifiable economic events. d. analyzing and interpreting financial reports. 47. The accounting process is correctly sequenced as a. identification, communication, recording. b. recording, communication, identification. c. identification, recording, communication. d. communication, recording, identification. 48. Which of the following techniques are not used by accountants to interpret and report financial information? a. Graphs b. Special memos for each class of external users c. Charts d. Ratios 49. Which of the following would not be considered an internal user of accounting data for the XYZ Company? a. President of the company b. Production manager c. Merchandise inventory clerk d. President of the employees' labor union 50. Which of the following would not be considered an external user of accounting data for the XYZ Company? a. Internal Revenue Service Agent b. Management c. Creditors d. Customers 51. Which of the following would not be considered internal users of accounting data for a company? a. The president of a company b. The controller of a company c. Creditors of a company d. Salesmen of the company52. Which of the following is an external user of accounting information? a. Labor unions b. Finance directors c. Company officers d. Managers53. Which one of the following is not an external user of accounting information? a. Regulatory agencies b. Customers c. Investors d. All of these are external users54. Bookkeeping differs from accounting in that bookkeeping primarily involves which part of the accounting process? . Identification b. Communication c. Recording d. Analysis a55. All of the following are services offered by public accountants except a. budgeting. b. auditing. c. tax planning. d. consulting. a56. Which list below best describes the major services performed by public accountants? a. Bookkeeping, mergers, budgets b. Employee training, auditing, bookkeeping c . Auditing, taxation, management consulting d. Cost accounting, production scheduling, recruiting a57. Preparing tax returns and engaging in tax planning is performed by a. public accountants only. b. private accountants only. c. both public and private accountants. . IRS accountants only. a58. A private accountant can perform many activities in a business organization but would not work in a. budgeting. b. accounting information systems. c. external auditing. d. tax accounting.59. The origins of accounting are generally attributed to the work of a. Christopher Columbus. b. Abner Doubleday. c. Luca Pacioli. d. Leonardo da Vinci.60. Financial accounting provides economic and financial information for all of the following except a. creditors. b. investors. c. managers. d. other external users.61. The final step in solving an ethical dilemma is to a. dentify and analyze the principal elements in the situation. b. recognize an ethical situation. c. identify the alternatives and weigh th e impact of each alternative on stakeholders. d. recognize the ethical issues involved.62. The first step in solving an ethical dilemma is to a. identify and analyze the principal elements in the situation. b. identify the alternatives. c. recognize an ethical situation and the ethical issues involved. d. weigh the impact of each alternative on various stakeholders.63. Ethics are the standards of conduct by which one's actions are judged as a. right or wrong. b. onest or dishonest. c. fair or unfair. d. all of these.64. Generally accepted accounting principles are a. income tax regulations of the Internal Revenue Service. b. standards that indicate how to report economic events. c. theories that are based on physical laws of the universe. d. principles that have been proven correct by academic researchers.65. The cost principle requires that when assets are acquired, they be recorded at a. appraisal value. b. exchange price paid. c. selling price. d. list price.66. The cost of an as set and its fair market value are a. never the same. b. the same when the asset is sold. . irrelevant when the asset is used by the business in its operations. d. the same on the date of acquisition.67. The body of theory underlying accounting is not based on a. physical laws of nature. b. concepts. c. principles. d. definitions.68. The private sector organization involved in developing accounting principles is the a. Feasible Accounting Standards Body. b. Financial Accounting Studies Board. c. Financial Accounting Standards Board. d. Financial Auditors' Standards Body.69. The SEC and FASB are two organizations that are primarily responsible for establishing generally accepted accounting principles. It is true that a. they are both governmental agencies. b. the SEC is a private organization of accountants. c. the SEC often mandates guidelines when no accounting principles exist. d. the SEC and FASB rarely cooperate in developing accounting standards.70. GAAP stands for a. Generally Accepted Auditing Procedures. b. Generally Accepted Accounting Principles. c. Generally Accepted Auditing Principles. d. Generally Accepted Accounting Procedures.71. Which of the following is not a characteristic of the cost principle? a. Reliability b. Subjectivity c. Objectivity d. Verifiability72.The ACE Company has five plants nationwide that cost $100 million. The current market value of the plants is $500 million. The plants will be recorded and reported as assets at a. $100 million. b. $600 million. c. $400 million. d. $500 million.73. All of the following are advantages cost has over other valuations except that it a. is reliable. b. can be objectively measured. c. can be verified. d. is relevant.74. The proprietorship form of business organization a. must have at least three owners in most states. b. represents the largest number of businesses in the United States. c. ombines the records of the business with the personal records of the owner. d. is characterized by a legal distinction between the business as an economic unit and the owner.75. The economic entity assumption requires that the activities a. of different entities can be combined if all the entities are corporations. b. must be reported to the Securities and Exchange Commission. c. of a sole proprietorship cannot be distinguished from the personal economic events of its owners. d. of an entity be kept separate from the activities of its owner.76. A business organized as a corporation a. is not a separate legal entity in most states. b. requires that stockholders be personally liable for the debts of the business. c. is owned by its stockholders. d. terminates when one of its original stockholders dies.77. The partnership form of business organization a. is a separate legal entity. b. is a common form of organization for service-type businesses. c. enjoys an unlimited life. d. has limited liability.78. Which of the following is not an advantage of the corporate form of business organization ? a. Limited liability of stockholders b. Transferability of ownership c. Unlimited personal liability for stockholders d. Unlimited life79.A small neighborhood barber shop that is operated by its owner would likely be organized as a a. joint venture. b. partnership. c. corporation. d. proprietorship.80. Joan and Sara met at law school and decide to start a small law practice after graduation. They agree to split revenues and expenses evenly. The most common form of business organization for a business such as this would be a a. joint venture. b. partnership. c. corporation. d. proprietorship.81. Which of the following is true regarding the corporate form of business organization? a. Corporations are the most prevalent form of business organization. b. Corporate businesses are generally smaller in size than partnerships and proprietor-ships. c. The revenues of corporations are greater than the combined revenues of partnerships and proprietorships. d. Corporations are separate legal entities organized exclusively under federal law.82. A basic assumption of accounting that requires activities of an entity be kept separate from the activities of its owner is referred to as the a. stand alone concept. b. monetary unit assumption. c. corporate form of ownership. d. economic entity assumption.83. Deb Smith is the proprietor (owner) of Smitty's, a retailer of athletic apparel. When recording the financial transactions of Smitty's, Deb does not record an entry for a car she purchased for personal use. Deb took out a personal loan to pay for the car. What accounting concept guides Deb's behavior in this situation? a. Pay back concept b. Economic entity assumption c. Cash basis concept d. Monetary unit assumption84. A basic assumption of accounting assumes that the dollar is a. unrelated to business transactions. b. a poor measure of economic activities. c. the common unit of measure for all business transactions. d. useless in measuring an economic event.85. The assump tion that the unit of measure remains sufficiently constant over time is part of the a. economic entity assumption. b. cost principle. c. historical cost principle. d. monetary unit assumption.86. A business that enjoys limited liability is a a. proprietorship. b. partnership. c. corporation. d. sole proprietorship.87. A problem with the monetary unit assumption is that a. the dollar has not been stable over time. b. the dollar has been stable over time. c. the dollar is a common medium of exchange. d. it is impossible to account for international transactions.88. The common characteristic possessed by all assets is a. ong life. b. great monetary value. c. tangible nature. d. future economic benefit.89. Owner's equity is best depicted by the following: a. Assets = Liabilities. b. Liabilities + Assets. c. Residual equity + Assets. d. Assets – Liabilities.90. The basic accounting equation may be expressed as a. Assets = Equities. b. Assets – Liabilities = Owner's Equity. c. Assets = Liabilities + Owner's Equity. d. all of these.91. Liabilities a. are future economic benefits. b. are existing debts and obligations. c. possess service potential. d. are things of value used by the business in its operation.92. Liabilities of a company would not include . notes payable. b. accounts payable. c. wages payable. d. cash.93. Liabilities of a company are owed to a. debtors. b. benefactors. c. creditors. d. underwriters.94. Owner's equity can be described as a. creditorship claim on total assets. b. ownership claim on total assets. c. benefactor's claim on total assets. d. debtor claim on total assets.95. Owner's equity is often referred to as a. residual equity. b. leftovers. c. spoils. d. second equity.96. When an owner withdraws cash or other assets from a business for personal use, these withdrawals are termed a. depletions. b. consumptions. c. drawings. d. credit line.97. Capital is a. an owner's permanent investment in the business. b. equal to liabilit ies minus owner's equity. c. equal to assets minus owner's equity. d. equal to liabilities plus drawings.98. Revenues would not result from a. sale of merchandise. b. initial investment of cash by owner. c. performance of services. d. rental of property.99. Sources of increases to owner's equity are a. additional investments by owners. b. purchases of merchandise. c. withdrawals by the owner. d. expenses.100. The basic accounting equation cannot be restated as a. Assets – Liabilities = Owner's Equity. b. Assets – Owner's Equity = Liabilities. c. Owner's Equity + Liabilities = Assets. d. Assets + Liabilities = Owner's Equity.101. Owner's equity is decreased by all of the following except a. owner's investments. b. owner's withdrawals. c. expenses. d. owner's drawings.102. A net loss will result during a time period when a. liabilities exceed assets. b. drawings exceed investments. c. expenses exceed revenues. d. revenues exceed expenses.103. If total liabilities increas ed by $15,000 and owner’s equity increased by $5,000 during a period of time, then total assets must change by what amount and direction during that same period? . $20,000 decrease b. $20,000 increase c. $25,000 increase d. $30,000 increase104. If total liabilities decreased by $15,000 and owner’s equity increased by $5,000 during a period of time, then total assets must change by what amount and direction during that same period? a. $20,000 increase b. $10,000 decrease c. $10,000 increase d. $15,000 decrease105. If total liabilities decreased by $25,000 and owner’s equity increased by $5,000 during a period of time, then total assets must change by what amount and direction during that same period? a. $20,000 decrease b. $20,000 increase c. $25,000 increase . $30,000 increase106. If total liabilities decreased by $15,000 and owner’s equity decreased by $5,000 during a period of time, then total assets must change by what amount and direction during that same period? a. $20,000 increase b. $10,000 increase c. $20,000 decrease d. $10,000 decrease107. If total liabilities increased by $14,000 during a period of time and owner’s equity decreased by $6,000 during the same period, then the amount and direction (increase or decrease) of the period’s change in total assets is a(n) a. $14,000 increase. b. $20,000 increase. c. $8,000 decrease. d. $8,000 increase.108. The accounting equation for Goodboys Enterprises is as follows: AssetsLiabilitiesOwner’s Equity $120,000=$60,000+$60,000 If Goodboys purchases office equipment on account for $12,000, the accounting equation will change to AssetsLiabiltiesOwner’s Equity a. $120,000 = $60,000 +$60,000 b. $132,000 = $60,000 +$72,000 c. $132,000 = $66,000 +$66,000 d. $132,000 = $72,000 +$60,000109. As of June 30, 2008, Houston Company has assets of $100,000 and owner’s equity of $5,000. What are the liabilities for Houston Company as of June 30, 2008? a. $85,000 b . $90,000 c. $95,000 d. $100,000110.Owner's equity is increased by a. drawings. b. revenues. c. expenses. d. liabilities.111. Owner's equity is decreased by a. assets. b. revenues. c. expenses. d. liabilities.112. If total liabilities increased by $4,000, then a. assets must have decreased by $4,000. b. owner's equity must have increased by $4,000. c. assets must have increased by $4,000, or owner's equity must have decreased by $4,000. d. assets and owner's equity each increased by $2,000.113. Collection of a $500 Accounts Receivable a. increases an asset $500; decreases an asset $500. b. increases an asset $500; decreases a liability $500. c. ecreases a liability $500; increases owner's equity $500. d. decreases an asset $500; decreases a liability $500.114. Revenues are a. the cost of assets consumed during the period. b. gross increases in owner's equity resulting from business activities. c. the cost of services used during the period. d. actual or expected cash outflows.115. I f an individual asset is increased, then a. there must be an equal decrease in a specific liability. b. there must be an equal decrease in owner's equity. c. there must be an equal decrease in another asset. d. none of these is possible.116. If services are rendered for credit, then . assets will decrease. b. liabilities will increase. c. owner's equity will increase. d. liabilities will decrease.117. If expenses are paid in cash, then a. assets will increase. b. liabilities will decrease. c. owner's equity will increase. d. assets will decrease.118. If an owner makes a withdrawal of cash from a proprietorship, then a. there has been a violation of accounting principles. b. owner's equity will increase. c. owner's equity will decrease. d. there will be a new liability showing the owner owes money to the business.119. If supplies that have been purchased are used in the course of business, then a. liability will increase. b. an asset will increase. c. owner's equity will decrease. d. owner's equity will increase.120. As of December 31, 2008, Anders Company has assets of $35,000 and owner's equity of $20,000. What are the liabilities for Anders Company as of December 31, 2008? a. $15,000 b. $10,000 c. $25,000 d. $20,000121. Which of the following events is not a business transaction? a. Investment of cash by the owner b. Hired employees c. Incurred utility expenses for the month d. Earned revenue for services provided122. Net income results when a. Assets ; Liabilities. b. Revenues = Expenses. c. Revenues ; Expenses. d. Revenues ; Expenses.123. Owner's capital at the end of the period is equal to a. owner's capital at the beginning of the period plus net income minus liabilities. b. owner's capital at the beginning of the period plus net income minus drawings. c. net income. d. assets plus liabilities.124. A balance sheet shows a. revenues, liabilities, and owner's equity. b. expenses, drawings, and owner's equity. c. revenues, expenses, and drawings. d. assets, liabilities, and owner's equity.125. An income statement a. summarizes the changes in owner's equity for a specific period of time. b. eports the changes in assets, liabilities, and owner's equity over a period of time. c. reports the assets, liabilities, and owner's equity at a specific date. d. presents the revenues and expenses for a specific period of time.126. If the owner's equity account increases from the beginning of the year to the end of the year, then a. net income is less than owner drawings. b. a net loss is less than owner drawings. c. additional owner investments are less than net losses. d. net income is greater than owner drawings. Use the following information for questions127–129. Jimmy's Car Repair Shop started the year with total assets of $270,000 nd total liabilities of $180,000. During the year, the business recorded $450,000 in car repair revenues, $255,000 in expenses, and Jimmy withdrew $45,000. 127. Jimmy's Capital balance at the end of the year was a. $240,000. b. $225,000. c. $285,000. d. $195,000.128. The net income reported by Jimmy's Car Repair Shop for the year was a. $150,000. b. $195,000. c. $90,000. d. $405,000.129. Jimmy's Capital balance changed by what amount from the beginning of the year to the end of the year? a. $45,000 b. $195,000 c. $90,000 d. $150,000130. The balance sheet is frequently referred to as a. an operating statement. . the statement of financial position. c. the statement of cash flows. d. the statement of owner's equity.131. The primary purpose of the statement of cash flows is to report a. a company's investing transactions. b. a company's financing transactions. c. information about cash receipts and cash payments of a company. d. the net increase or decrease in cash.132. All of the financial statements are for a period of time except the a. income statement. b. owner's equity statement. c. balance sheet. d. statement of cash flows.133. The ending owner's equity amount is shown on a. the bal ance sheet only. b. he owner's equity statement only. c. both the income statement and the owner's equity statement. d. both the balance sheet and the owner's equity statement.134. Benson Company began the year with owner’s equity of $175,000. During the year, the company recorded revenues of $250,000, expenses of $190,000, and had owner drawings of $20,000. What was Benson’s owner’s equity at the end of the year? a. $255,000 b. $215,000 c. $405,000 d. $235,000135. Ed Dexter began the Dexter Company by investing $20,000 of cash in the business. The company recorded revenues of $185,000, expenses of $160,000, and had owner drawings of $10,000. What was Dexter’s net income for the year? a. $15,000 b. $35,000 c. $25,000 d. $45,000136. Jenner Company began the year with owner’s equity of $15,000. During the year, Jenner received additional owner investments of $21,000, recorded expenses of $60,000, and had owner drawings of $4,000. If Jenner’s e nding owner’s equity was $46,000, what was the company’s revenue for the year? a. $70,000 b. $74,000 c. $91,000 d. $95,000137. Janzen Company began the year with owner’s equity of $217,000. During the year, Janzen received additional owner investments of $294,000, recorded expenses of $840,000, and had owner drawings of $56,000.If Janzen’s ending owner’s equity was $531,000, what was the company’s revenue for the year? a. $860,000 b. $916,000 c. $1,154,000 d. $1,210,000Use the following information for questions138-139.Benny’s Repair Shop started the year with total assets of $100,000 and total liabilities of $80,000. During the year, the business recorded $210,000 in revenues, $110,000 in expenses, and owner drawings of $20,000.138. Owner’s equity at the end of the year was a. $120,000. b. $100,000. c. $80,000. d. $90,000.139. The net income reported by Benny’s Repair Shop for the year was a. $80,000. b. $100,000. c. $6 0,000. . $190,000.Use the following information for questions 140–141. Berwick Company compiled the following financial information as of December 31, 2008: Revenues$140,000 Berwick, Capital (1/1/08)105,000 Equipment40,000 Expenses125,000 Cash35,000 Berwick, Drawings10,000 Supplies5,000 Accounts payable20,000 Accounts receivable15,000140. Berwick’s assets on December 31, 2008 are a. $235,000. b. $170,000. c. $80,000. d$95,000.141. Berwick’s owner’s equity on December 31, 2008 is a. $105,000. b. $110,000. c. $80,000. d. $120,000.142. Ironton Company’s owner’s equity at the beginning of August 2008 was $300,000. During the month, the company earned net income of $60,000 and owner’s drawings were $20,000. At the end of August 2008, what is the balance in owner’s equity? a. $260,000 b. $300,000 c. $340,000 d. $380,000143. On January 1, 2008, Jackson Company reported owner’s equity of $470,000. During the year, the owner with drew cash of $20,000. At December 31, 2008, the balance in owner’s equity was $500,000. What amount of net income or net loss would the company report for 2008? a. Net income of $30,000 b. Net loss of $50,000 c. Net income of $10,000 d. Net income of $50,000 Use the following information for questions 144–146.Jenkins Catering started the year with total assets of $20,000 and total liabilities of $5,000. During the year, the business recorded $16,000 in catering revenues and $8,000 in expenses. Jenkins made an additional investment of $3,000 and withdrew cash of $5,000 during the year.144. The owner’s equity at the end of the year was a. $21,000. b. $18,000. c. $8,000. d. $2,000.145. The net income reported by Jenkins Catering for the year was a. $16,000. b. $11,000. c. $8,000. d. $3,000.146. Owner’s equity changed by what amount from the beginning of the year to the end of the year? a. $15,000 b. $14,000 c. $6,000 d. $3,000147.During the year 2008, Toront o Enterprises earned revenues of $45,000, had expenses of $25,000, purchased assets with a cost of $5,000 and had owner drawings of $3,000. Net income for the year is a. $45,000. b. $20,000. c. $17,000. d. $15,000.148. At October 1, Bennington Enterprises reported owner’s equity of $35,000. During October, no additional investments were made and the company earned net income of $4,000. If owner’s equity at October 31 totals $32,000, what amount of owner drawings were made during the month? a. $0 b. $1,000 c. $3,000 d. $7,000149. At October 1, Bennington Enterprises reported owner’s equity of $35,000. During October, no additional investments were made and the company posted a net loss of $3,000. If owner’s equity at October 31 totals $32,000, what amount of owner drawings were made during the month? a. $0 b. $1,000 c. $3,000 d. $7,000150. At October 1, Bennington Enterprises reported owner’s equity of $35,000. During October, the owner made additio nal investments of $2,000 and the company earned net income of $6,000. If owner’s equity at October 31 totals $40,000, what amount of owner drawings were made during the month? a. $0 b. $3,000 c. $4,000 d. $5,000151. At October 1, Bennington Enterprises reported owner’s equity of $35,000.During October, the owner made additional investments of $5,000 and the company posted a net loss of $3,000. If owner’s equity at October 31 totals $35,000, what amount of owner drawings were made during the month? a. $0 b. $2,000 c. $3,000 d. $5,000 Additional Multiple Choice Questions152. Which of the following is not part of the accounting process? a. Recording b. Identifying c. Financial decision making d. Communicating153. The first part of the accounting process is a. communicating. b. identifying. c. processing. d. recording.154. Keeping a systematic, chronological diary of events that are measured in dollars and cents is called a. ommunicating. b. identifying. c. process ing. d. recording.155. Auditing is a. the examination of financial statements by a CPA in order to express an opinion on their fairness. b. a part of accounting that involves only recording of economic events. c. an area of accounting that involves such activities as cost accounting, budgeting, and accounting information systems. d. conducted by the Securities and Exchange Commission to ensure that registered financial statements are presented fairly.156. Internal users of accounting information include all of the following except a. company officers. b. investors. c. marketing managers. . production supervisors.157. The organization(s) primarily responsible for establishing generally accepted accounting principles is(are) the FASBSEC a. nono b. yesno c. noyes d. yesyes158. The primary accounting standard-setting body in the United States is the a. Financial Accounting Standards Board. b. International Accounting Standards Board. c. Internal Revenue Service. d. Securities and Exchan ge Commission.159. A proprietorship is a business a. owned by one person. b. owned by two or more persons. c. organized as a separate legal entity under state corporation law. d. owned by a governmental agency.160.A net loss will result during a time period when a. assets exceed liabilities. b. assets exceed owner's equity. c. expenses exceed revenues. d. revenues exceed expenses.161. The Ryder’s Uptown Grill received a bill of $400 from the Erml Advertising Agency. The owner, John Ryder, is postponing payment of the bill until a later date. The effect on specific items in the basic accounting equation is a. a decrease in Cash and an increase in Accounts Payable. b. a decrease in Cash and an increase in J. Ryder, Capital. c. an increase in Accounts Payable and a decrease in J. Ryder, Capital. d. a decrease in Accounts Payable and an increase in J.Ryder, Capital.162. James Company purchases $600 of equipment from Mundelein Inc. for cash. The effect on the components of the bas ic accounting equation of James Company is a. an increase in assets and liabilities. b. a decrease in assets and liabilities. c. no change in total assets. d. an increase in assets and a decrease in liabilities.163. Morreale Beaver Company buys a $12,000 van on credit. The transaction will affect the a. income statement only. b. balance sheet only. c. income statement and owner's equity statement only. d. income statement, owner's equity statement, and balance sheet.

Wal-Mart Competitive Advantages Case Study Example | Topics and Well Written Essays - 1000 words

Wal-Mart Competitive Advantages - Case Study Example The researcher states that the discounted retail giant Wal-Mart has many of the competitive advantages that have made the company such a market leader for years now. The rural market strategy that the company has undertaken has clearly helped the company to attain increased market share. The other advantage of Wal-Mart has been the age of its stores. In the year 1990, merely 10% of Wal-Mart stores were more than 8 years old whereas K-Mart, the prime competitor of Wal-Mart had 85% of stores aged above 8 years. The distribution capability is another prominent competitive advantage for Wal-Mart. In their distribution system, they have cross-docking, inside out location strategy which is very much helpful to grow their business in overseas. This is one of the cost saving methods and they can easily reach their customer satisfaction level. The workforce culture of Wal-Mart is a customer-oriented strategy which is motivated by monetary contribution as well as belief in the Wal-Mart culture . This tends to move faster in response and flexibility to the changing demand. Strong corporate culture is very much needed to apply this strategy. Wal-Mart pursued to search for technological competitive improvements. Recently, Wal-Mart set up an electronic data exchange with more than 3,600 retailers with the purpose of receiving orders as well as to interact electronically. The plan has been extended with the purpose of developing, forecasting, shipping, and planning. Even though information costs are larger than competitors but the benefits of inventory cost reduction and also increased sales, compensate the cost appreciably as well as serve Wal-Mart with important competitive advantage. The distribution system of Wal-Mart is enormous and too tough to be replicated by the competitors when anybody considers the electronic connection of sales as well as inventory information across the world.

Inserting Foley Catheters and Infection risks involved with them Essay

Inserting Foley Catheters and Infection risks involved with them - Essay Example These considerations are based on evidence based practice (EBP) and associated with reduction of CAUTI risks and incidences in short term indwelling catheter patients. They include; educating staff on catheter management and monitoring of CAUTI incidences on regular basis, programs for prompt removal of catheters, cleansing of urethral meatus using perineal cleansers and maintenance of closed drainage system for urine. Introduction Self actualization is an important aspect of Maslow’s need theory which forms a central part of humanistic philosophy. This theory delineates self actualization which is the driving force behind reaching full potential and tantamount to self fulfillment. When basic and essential needs have been met, an individual moves to become self-actualized through doing what they are supposed to do. In the nursing context, this theory comes to life when nurses initiate the process of patient caring by using curative factors. By exploring self belief and utiliza tion of caring processes, nurses usually achieve self actualization for themselves as well as their clients. In Foley catheter insertion, Maslow’s theory is important in that it allows the application of nurses’ education to cater for the medical needs of their patients. ... Feedback by staff with regards to CAUTI prevention is very important coupled with principles of catheter care (Tenke, Kovacs, Johansen, et al., 2008; Trautner, 2010). Catheter Insertion and Removal There is mixed evidence that prompt programs for the insertion and removal of catheters can lead to reduction of CAUTI. However, a successful program needs to have different elements such as having a multidisciplinary team (nursing and medication). A team to control infection is important for catheter removal after 3-4 days. Besides these two, staffs also need to be educated about feedback of results and prompt removal of catheters (Trautner, 2010). Sterile Insertion of Catheter Evidence suggests that aseptic techniques such as use of sterile gloves, perineal washing and no touch techniques of insertion may very little influence on CAUTI and bacteriuria during or after indwelling catheter insertion. The use of aseptic techniques is often recommended as category II (Tenke, Kovacs, Johansen, et al., 2008; Willson, Wilde, Webb, et al., 2009). Routine Urethral Meatus Care EBP suggests that undertaking of meatal care by use of ointments or antiseptic cleansers should be part of genital and perineal care. Other studies have come with a contrasting opinion that shows the use of antiseptic agents may increase colonization of the meatal by bacteriuria which may increase CAUTI risk (Tenke, Kovacs, Johansen, et al., 2008; Trautner, 2010). Catheter Securement Apparatus Securement devices have little or no influence on development of CAUTI risks. However, further studies and research are needed on ability of securement apparatus to minimize CAUTI risks and urethral trauma (Tenke, Kovacs, Johansen, et al., 2008). Closed

Research project Essay Example | Topics and Well Written Essays - 750 words - 1

Research project - Essay Example The projected net income before bonuses for the year is $17.2 million. The preliminary net income before bonuses for the first quarter is $3.7 million. According to (FASB 11) inaccurate recognition of bonuses result into inaccuracies within financial statements and hence it is important to make appropriate recording of bonuses as well as well as taxes associated with the same. Treatment of accounting transactions often requires careful consideration of the implications of the same both technically and at ethical levels. Reliable sources often emphasize the importance of accruing bonuses whenever it is expected that the company’s financial/operational performance will at least be equivalent to the set performance levels to warrant issuance of bonuses (Kimball 12). The accrual decision requires considerable judgment of the performance of the entire period which encompasses many future months during which one thing or another may impede achievement of the bonus plan objectives. A number of alternatives have been proposed for accrual of bonuses. These include: Non-accrual of expense until a reasonable probability of achieving the bonus is present Accrual of a smaller expense early in a given performance period to reflect high performance failure risk and accrue a larger expense in future when success probability is extremely high It is not advisable that one accrues significant bonus expense in an instance where probability of awarding the bonus is extremely low (Stickney 80). Such accruals provide a false expense which might be reversed later when the performance period comes to an end. A sample bonus accrual expense for the case presented could be as follows,    Debit Credit Bonus expense 185,000      Ã‚  Ã‚  Ã‚   Accrued bonus liability    185,000 Where payment for the accrued bonus is made later, the journal entry eliminates accrued bonus liability whilst recognizing any arising payroll tax liabilities which are associated with the accrued bonus. A entry for this could be as follows,    Debit Credit Accrued bonus liability 185,000   Ã‚  Ã‚  Ã‚   Cash    xxx Taxes    xxx As a matter of fact, when a percentage bonus is issued at the end of every quarter, it is important to recognize a portion of the bonus at the end of each month’s closing financial statements. For instance, the 5% bonus at each quarter’s end, an accrual of 5% of total salary expense is recorded at the end of every month’s cycle closure (FASB 54). A debit is posted to employee bonuses account for total accrual amount and credit is made to bonus accrual account. In the case discussed in the report, the bonus payment is pegged to the projected net income before bonuses of $17.2 million. However, going by the earnings for the current quarter, there is no high likelihood of attaining the projected income before payment of bonuses and hence its non-accrual is recommended until such time that the probability of attaining the projected i ncome before bonus is achieved. In general, the best way to treat the bonus expense is to handle it as an accrued expense or rather an expense incurred but not yet paid. This is consideration of the fact that whilst the bonus is anticipated, changes in the financial results of the company can prevent the company from incurring this expense at the end of the financial period. Incurrence of this expense is pegged on a condition which must be achieved for it to be affected.

Medical Malpractice in the Death of Mrs. Hoover Case Study

Medical Malpractice in the Death of Mrs. Hoover - Case Study Example In order for it to be considered a criminal case, the defendant's actions must be considered to be so grossly negligent that it was with willful and malicious intent that they committed the act that lead them to trial. Specifically, ""That degree of negligence or carelessness which is denominated as gross, and which constitutes such a departure from what would be the conduct of an ordinarily careful and prudent manas to furnish evidence of that indifference to consequences which in some offenses takes the place of criminal intent."24 or "Negligence, to be criminal, must be reckless and wanton (Monico 1)". The type of tort that is appropriate for this case is malpractice. This is clearly a case of malpractice because the defendant acted outside her Scope of Practice. According to the Federation of State Medical Boards, "Scope of practice define s those health care services a physician or other health care practitioner is authorized to perform by virtue of professional license, registration, or certification. Health care professionals' scopes of practice sometimes overlap reflecting shared competencies (Federation of State Medical Boards, 2005)". As a Medical Assistant, Smith acted outside her scope of practice as a Medical Assistant as defined by her State's laws and medical direction. A Medical Assistant may only order, obtain and provide medications with a Doctor's Written Orders (Buppert 1). In order to have avoided this situation completely, Smith could have chosen to remain within her scope of practice as a Medical Assistant. Smith could have advised Hoover to seek the care of another medical professional, or, if necessary, call for an ambulance or report to a hospital emergency room. Due to the fact that Hoover was in so much pain, Smith could have contacted an ambulance or a hospital for Hoover so that she could receive immediate medical care. The Doctrine of Respondeat Superior dictates that Dr. Jones can be held liable in this situation. Specifically, Respondeat Superior can be used when "it is determined that the medical provider exercised control over the negligent provider's means and methods of work (Regan 1)". As Smith's superior, Dr. Jones worked closely with Smith close enough to the point where she knew the exact medication that his patients receive. Dr. Jones is explicitly responsible for the actions of his employees and the occurrences within his office, and probably has multiple forms of insurance for situations like this. However, Respondeat Superior can prevail in this case because Smith ordered the prescription as if Dr. Jones had ordered it, leading the patient to believe that she was truly being prescribed this medication by her doctor. The Good Samaritan Law may not apply in this case. In general, the Good Samaritan Law's intent is to release the legal liability of an average person, including licensed medical professionals, who provide emergency care to a person experiencing a sudden medical emergency. The only exceptions to this case are actions that are considered to be criminal or grossly negligent. The Good Samaritan Law also does not change the scope of practice for those people who are performing as, or have identified themselves as, a medical professional while rendering emergency medical care. To cite the State of Georgia's Good Samaritan Law, "Nothing in this Code section shall be

Some aspects of marketing Assignment Example | Topics and Well Written Essays - 1750 words

Some aspects of marketing - Assignment Example For instance, consumer empowerment and increasing sophistication trends have prompted the video gaming makers and dealers to search for new markets, which are specialized, among the ones that are already saturated with customer diversity bases. A good example of such a market is the one in the United States. Therefore, it is important to note that venturing in the newly emerging markets, especially in the Latin America and South East Asia has promoted the video gaming dealers to establish production facilities in the overseas. This implies that such establishments have lead to business strategic partnerships and global alliances with foreign video gaming dealers, an achievement that is credited with the information technological advancement. Drawing arguments from sociocultural forces, it is necessary to note that businesses cannot exist as single entities and there is absolute need for them to be informed of the cultural and societal changes, which take place in their business envir onments. In this regard, businesses must adapt to sociocultural changes so that they can stay ahead of their business competitors and to remain relevant in the market. For such businesses to remain relevant, especially among their consumers and to outcompete their competitors, there is need to adopt new technology, and this is where, for example, online video gaming has found a lot of relevance in this discussion. Sociocultural forces include, but are not limited to changing preferences, demographics, advertising techniques, and internal environment. Changing preferences can be regarded as one of the major sociocultural factors, which influence businesses and decision making processes. For example, some items that were popular in the last two decades are no longer popular among the consumers. Various priorities and styles can derail the success of products and services in the market. Drawing reference from the clothing industry, a clothing company ought to be acquainted with the cha nging trends in the industry for it to remain relevant and up-to-date. Changing demographic trends also play significant role in business. In this regard aging population ultimately reduces the market for online video gaming technology and fashions, which healthcare products and luxury goods increase. Moreover, changing gender proportions, religious groupings, different race, and ethnic groups in a given society has significant effects on the way IT business is carried out. Advertising techniques are closely linked to sociocultural changes. Advertising sets trends for video gaming; keeps track and engage the society in the business. Values, moral and fashion changes are put into account when putting in place appropriate advertising technique. Drawing arguments from the internal environment, sociocultural forces affect the internal decision making process of a company. For instance, rising family life emphasis and dynamic gender roles have necessitated both maternity and paternity le aves in several organizations. In addition, attitudes regarding sexual harassment and racial discrimination have changed significantly due to sociocultural changes, which also impact on the video gaming business. Question 2 Marketing directly involves taking the products to the consumers, thus relieving them from looking for the products. This implies that customer orders for the products and, on paying for the cost, the products would be

Management Skills Essay Example | Topics and Well Written Essays - 750 words

Management Skills - Essay Example I have high self-awareness such that I know a lot about myself, my attitudes, beliefs, emotions and many other traits that I have. I have found out that one cannot have all the good qualities and therefore I have identified my strength and weaknesses from colleagues and this has helped me improve in areas that I initially thought to be my strong points. I also talk to others about myself so that they are able to know exactly who I am. This is good because it fosters good relations between a manager and the employees as they know exactly what I like and what I do not like.In a normal working day, a manager is facing d with stressful events, the pressure to produce results and deadlines to meet. In such situations, I ensure that I prioritize events and work so that the most important things come first. This helps me a lot to avoid stressful moments when work has to be submitted and yet I have not completed it. Besides that to ensure that I do not break down as a result of work stress I ensure that I go to work out every day before I go to work. This makes me fit and keeps me going.Problems are part of the life of a manager. There are routine problems that will usually occur each and every day or occasionally. It is important as a manager to be prepared to handle the problem in a professional way. Therefore in such cases, I make sure I understand what the problem is through careful definition. After knowing what the problem is I generate as many solutions as possible that can be used to solve the problem.

God and Mephistopheles Essay Example for Free

God and Mephistopheles Essay In the prologue of Faust, Mephisto entered into agreement with the Lord. What are the terms of the agreement, and how does he go about attempting to win? What exactly does achieve in the process? In the beginning of the tragedy there is a dialogue between God and Mephistopheles. Mephistopheles says that people can’t use their mind in the right way. God argues and gives an example of Faust’s serving to Him and to people. Then Mephistopheles asks permission to put Faust on any trial because he wants to prove that Faust will fail. He obtains such permission but God is sure that Faust will feel the right way and that he will be saved. So, the struggle for Faust’s soul begins. As Faust is anxious about finding the highest sense of life, Mephistopheles wants to show the delights to Faust. They deal that if the scientist wants a moment to stay forever, he will be Mephistopheles’ servant. He tries to tempt him with the help of beautiful women Margaret and then Helen, but Faust can’t get a full happiness with them. The author reveals this idea by Helen’s words while her disappearing: â€Å"Alas, the ancient word proves true for me, as well: That joy and beauty never lastingly unite. † Mephistopheles also tries to arouse Faust’s desire to glory and worship but these attempts have no success. Finally Faust wishes the moment to stay forever, but Mephistopheles doesn’t win. It happens when he is building dam in order to help the people who suffer from floods. This wish is altruistic and that’s why Faust is saved. He finds the highest sense of life in common action that is necessary for everybody and that is realized by everybody. Outline some of the themes in Faust, and explain one briefly. In my opinion, it is possible to outline such themes of the tragedy as struggle between good and evil that occurs at global and private levels, the failure of the human ambitions to control and to change the nature and the natural phenomenon, the eternal search of the highest sense of life. The last theme is the main one of the tragedy, because Faust is anxious about getting absolute happiness. The temptations that Mephistopheles proposed to Faust couldn’t bring real and lasting joy. It means that people can hardly be happy when they rely on the things that pass soon as feeling in love and using the power upon people and glory. Feeling in love is wonderful, but it doesn’t guarantee the happiness. People are selfish and they do harm to their nearest very often. The example of the relationships between Faust and Margaret confirms this thought, because the main character’s selfish desire was a reason of Margaret death and the murders of her mother, child and brother. So, the idea of serving to people is contrasted to the selfish wishes of people. Faust was saved because his final deed was philanthropic. By the example of Faust Goethe shows us that a person always feel deep inside what is right and what is wrong but unfortunately it doesn’t mean that everybody finds the true sense of life. Compare and contrast the uses and/or criticism of religion in Hamlet and Faust. The Hamlet’s problem contains more philosophic and social aspects than religious ones. He struggles with the time he lives in and tries to improve it but he fails. Unsuccessful attempts of changing the world that doesn’t fit with Hamlet’s ideals results his fatalism and the final events of the tragedy. Hamlet doubts in the right of the events of global concern and that’s why his attitude towards religion is also doubtful. In his main monologue Hamlet supposes that death is a means of solving the problems of life. This thought doesn’t fit to the Christian ideas which had to be close for him. To my mind, the ideas of â€Å"Faust† are opposite to the ones of â€Å"Hamlet†. Goethe develops the plot of the tragedy with the help of such characters as God and Mephistopheles that demonstrates the authors’ persuasion that people are ruled by the supernatural essences. The fact that Faust is working on New Testament’s translation also reveals the idea of constant interaction between people and God. Goethe thinks that serving to people and serving to God are equal virtues. The fact that Mephistopheles couldn’t win the agreement also confirms the religious idea of constant victory of good. The main characters of the world literature’s masterpieces Hamlet and Faust are compared with each other frequently. Their personalities are alike because both of them try to struggle with the world order and challenge the destiny. Faust is going to know all the secrets of nature and his way to improve his own life and the whole world is scientific. What about Hamlet, he broadens the tragedy of his family to a global scale that’s why his thoughts about injustice concern not only his uncle but the human’s life. The first of act of Hamlet reveals that the ghost of his father assigns Hamlet an ambiguous duty. What are these duties, and using the text effectively, explain the one you think Hamlets satisfied? In the first act Hamlet knows from the Ghost of his father that he was killed and the Ghost asks him to revenge to Hamlet’s uncle for this murder. Though, the most important thing while revenging is to keep the soul innocent: â€Å"But, howsoever thou pursuest this act, Taint not thy mind, nor let thy soul contrive Against thy mother aught†¦Ã¢â‚¬  To my mind, Hamlet couldn’t execute such necessary conditions. Finally he revenges to Claudius, but as a result not only Hamlet’s mother died. Ophelia, Laertes, Polonius also became victims of the revenge. In the beginning the Hamlet’s soul doubted about the ways of the vengeance and he suffered a lot from these doubts, but the view of warriors has a great influence on him. The warriors are going to fight because of the land that their ruler doesn’t want to rent. The fact that twenty thousands of people are going to die because the honor of the king is wounded makes him decide that his thoughts and actions should be bloody and ruthless. He can’t keep his soul clear because, to my mind, his fault for the deaths of people that are close to him finally destroys his conscience.

Gender in the Matrix Essay Example for Free

Gender in the Matrix Essay The Matrix became one of the most notable films released in 1999 which provided rich visual effects and a thrilling storyline. Most of the scenes from this film play within the context of the future, a visual offering of year 2199 wrapped in virtual reality where machines govern and control human actions. Though the film deals with the relationship between machines and humans, every character in the plot represents an underlying gender-related interaction. Since the film basically revolves on the cyber world in the form of a simulation created by machines, gender specific plots are not explicitly conveyed throughout the whole duration of The Matrix. The following discussion will focus on some of the gender dynamics present within the film. The paper will analyze some parts of the film where norms of gender are either contradicted or affirmed. As previously mentioned, the world in which the main characters believed to be real, is manipulated by intelligent machines. These machines utilized human body heat to convert into energy while they control human behaviors within the matrix. In the general sense machines are considered as a non-living thing created by man and from this perspective, machines do not have a specific gender. In this film they can be considered as androgynous, the Agents who can take any virtual body for their usage is an example on how the machines in this film are androgynous. Contrary to the real world, these androgynous machines have the power over humans with no concept of male and female. Somehow, it projects a balanced and equal form of gender treatment. First of all, there is no direct interaction between genders since their physical bodies are trapped inside a tank connected to the simulation. Second, all humans are used and contained for a single purpose that no other humans can dominate. Seeing the domination of machines as a projection of gender balance, the concept of the â€Å"ONE† enters the scene. It has been revealed from the start that Neo the male protagonist of the film is the savior of the human kind. This can be regarded as an obvious manifestation of upholding patriarchy, since the real world is where men are associated with power. From the world matrix where men and women are controlled, a man is predicted by the Oracle to save the humans from the machine’s imprisonment. Naturally, to the film’s audience, Neo’s success is attributed to the male strength and the power of patriarchy. The female character of Trinity shows her strength which is equal to her male counterparts. However, this strength seems to compliment her appearance which resembles Neo, who has the same shape of face, same sunglasses, and same battle moves. From earlier scenes of the film, Neo mistaken her for a man who cracked a difficult code called IRS d-base (The Matrix 1999), a scene where intelligence are stereotyped among males is reinforced. This film has been said to draw out some of its concept from theological concepts. Neo being the ONE symbolized as the God who is the savior of humankind while Trinity derived from God’s three dimensional forms represents Neo not just in physical traits. The kiss she gave to Neo when he died miraculously revived him which can be compared to the Holy Spirit (Diaz-Diocaretz Herbrechter 200). The issue of gender in The Matrix tackles the usual gender norms of exhibiting male power and dominance. The balance of gender interaction within the simulated environment became the antagonist throughout the film where the characters try to escape. Agent Smith said that the real world is shaped by misery and suffering and the purpose for the creation of the Matrix is to build a perfect world for humans where everyone is treated equally. Ironically, the concept of equality in the film is one thing that needs to be eradicated. Works Cited Diaz-Diocaretz, Myriam. , and Herbrechter, Stefan. The Matrix in Theory. New York: Rodopi, 2006. The Matrix. Dir. Wachowski Brothers. Perf. Keanu Reeves and Laurence Fishburne. Warner Bros. , 1999.

The Ancient Concept Of Diplomatic Immunity And Relations Across Borders Law Essay

The Ancient Concept Of Diplomatic Immunity And Relations Across Borders Law Essay INTRODUCTION Diplomatic immunity is considered as an ancient concept concerning relations across borders. It even dates back to Ancient Greece and Rome. Today, it is a principle that has been codified into the Vienna Convention on Diplomatic Relations 1961 and this regulates past customs and practices. Indeed, as the ICJ indicated in US v. Iran  [1]  , a large number of the provisions of the Convention reflect customary international law. Moreover, it was found that almost all disputes relating to diplomatic law could be resolved by referring to the Convention or the obligations contained in it. The term Diplomatic immunity and privileges connotes a form of legal immunity and a policy held between governments. This aims at ensuring that  diplomats  are safe in the host State and that they are not liable to  lawsuit  or  prosecution  under the laws of the receiving State. It is noteworthy to state that there is a distinction between an immunity and a privilege but these are known to have been used interchangeably  [2]  . Various authors like Morton, Stefko and Makowski have tried to distinguish between the meanings. Although each of them described the terms in his own words, they basically have a common denominator. Privileges can be defined as benefits or rights that other persons do not have while Immunities can be considered as exemptions from the jurisdiction of the law of the receiving State.  [3]   The traditional tasks of the diplomats can be summarised as follows: analytical assessment of the receiving State, protection of citizens of the sending State who are present in the host State and relation building between the two States. However, today, diplomats also deal with issues such as the promotion of trade, peacemaking, environmental concerns, nuclear weapons and drug abuse across borders amongst others. According to Brownlie, diplomacy exists to create and maintain communication between States so that objectives regarding commercial, political and legal activities can be pursued.  [4]  It can be argued that, today, instantaneous communication can be made via modern devices. Yet, long-distance communication can in no way rival the personal and confidential meetings between the representative of the sending State and the Government of the receiving State. As such, diplomats are granted some immunities and privileges to perform the tasks to which they are accredited efficiently.  [5]   Unfortunately, diplomats started overusing or abusing of the immunities and privileges they were benefitting from. Indeed, immunities ranging from personal immunity from jurisdiction to the inviolability of the diplomatic bag led to abuses of the protection afforded by the VCDR. Furthermore, since the staff and families of diplomatic officials also enjoy privileges and immunities, there were abuses by them also. Hence, members of diplomatic missions and their families are immune from local punishment and they seem to be above the local law. Although the VCDR provides remedies against diplomats, staff and families who commit abuses, it seems that these are not enough to suppress wrongdoings. Nevertheless, the receiving States are not left to their misfortune without remedies. Indeed, certain measures are provided for in the VCDR to hinder the condemnable acts of the diplomats such as the declaration that the diplomat is persona non grata. Additionally, various acts in the UK, the US and the Republic of South Africa will be analysed in order to show which measures were taken by a few Governments to try to curb diplomatic abuses. Without any doubt, the VCDR did not prepare for some eventualities and measures to deter the unwarranted acts by diplomats are lacking. Although it would be difficult to totally eliminate the abuses, measures can be taken to reduce them considerably. It is to be noted that only selected articles of the VCDR which deal with immunity, privileges and abuses will be dealt with in this dissertation. Moreover, for illustration and analysis purposes, some cases prior to 1961 will be used throughout the dissertation. This dissertation will firstly explore the history behind Diplomatic Relations and the theories which moulded diplomatic immunity and privileges (Chapter 1). Secondly, the different types of immunities and privileges granted to diplomats will be elaborated upon (Chapter 2). Next, abuses by diplomatic agents and their families will be dealt with (Chapter 3). Furthermore, an overview on existing measures to curb abuses will follow (Chapter 4). Finally, several suggestions have been put forward to hinder such abuses (Chapter 5). Ó Ãƒâ€œÃ‚ Ãƒâ€œÃ‚ Ãƒâ€œÃ‚ Ãƒâ€œÃ‚ Ãƒâ€œÃ‚  Ó Ãƒâ€œÃ‚  CHAPTER 1: HISTORICAL ORIGIN AND SOURCES OF LAW OF DIPLOMATIC IMMUNITY Modern Diplomatic Law was shaped by events and ideas since time immemorial. According to some authors  [6]  , diplomatic immunity existed since the era of cavemen -who would probably communicate with one another to draw the limits of their hunting grounds. This chapter will deal with the most important parts of the historical development of diplomatic relations (1.1). Then, the VCDR will be analysed (1.2). Eventually, an overview will follow on other important sources of Diplomatic Law (1.3). HISTORICAL DEVELOPMENT OF DIPLOMATIC RELATIONS There were many stages of development of diplomatic relations in the past (1.1.1). As from antiquity itself, modern forms of protection were given to envoys. It is found that diplomatic relations were also influenced by Natural Law from the 12th to the 17th century and positivist writers after the 17th century.  [7]  Finally, there were also theroies which shaped diplomatic immunity (1.1.2). DIPLOMATIC RELATIONS IN THE PAST The preamble of the VCDR states that: à ¢Ã¢â€š ¬Ã‚ ¦Recalling that peoples of all nations from ancient times have recognized the status of diplomatic agentsà ¢Ã¢â€š ¬Ã‚ ¦ Building on this statement, it is affirmed that Diplomatic Immunity has undeniably been a facet of diplomatic relations for countless years. In fact, it is regarded as one of the oldest branches of International Law. Indeed, since time immemorial, envoys were selected and sent to forward messages, obtain replies and give report on news from receiving States. Necessity was a principle which forced most States to give diplomats protection, both within the host State and in States of transit.  [8]   In Antiquity, diplomatic immunity was regarded as a divine right. The main factors ensuring immunity and privileges were culture, language and religion. The ideas and customs of the Roman community concerning immunity have been categorically established and these created the foundation of modern practices. The earliest record of organised diplomatic law is found in Ancient Greece whereby the Greek Government gave special status to foreign representatives.  [9]   During the Renaissance, scholars and others laid emphasis on the idea that Natural Law gave a strong argument for the protection of envoys during their official functions.  [10]  The most important principle of the Naturalist doctrine was that of necessity; it was necessary to protect ambassadors because of the importance of their functions.  [11]  Grotius, a naturalist writer, arrived at the conclusion that immunity was based on Natural Law; he argued that the safety of diplomats was far more important than any advantage which could be derived from the punishment of his crimes. His security would be challenged if he were to be prosecuted by States other than the sending State.  [12]   By the 19th century, Natural law declined and there was a shift to positive law. One positivist theorist, Van Bynkershoek, pointed out that the law of Nations was based on the common consent between Nations through international customs or through treaties. He continued by expanding the concept of immunity and justifying it, whether there were questionable acts or not, by saying that an ambassador acted through wine and women, through favours and foul devices  [13]  . Certainly, the evolution of diplomatic relations did not stop here. Immunities and privileges developed partly as a result of sovereign immunity and the independence and equality of States.  [14]  Further, as there were more and more permanent missions as compared to ad hoc ones, Sovereigns accepted the importance of ambassadors to negotiate and collect information.  [15]  In 1815, it is found that Vienna was the first site of a Congress for diplomatic agents. Next, the first international attempt to codify the Diplomatic Law was in 1895 with the Draft Convention of the Institute of International Law.  [16]   In 1927, the League of Nations Committee of Experts for the Progressive Codification of International Law made a report analysing existing customary law of diplomatic privileges and immunities. This aimed at providing a temporary instrument until a more comprehensive codification could be written.  [17]  Eventually, Diplomatic Law further progressed with the Havana Convention on Diplomatic Officers 1928. According to its preamble, diplomats should not claim immunities which were not fundamental in performing his official tasks. THEORIES WHICH SHAPED DIPLOMATIC IMMUNITY With a further step towards modern immunity with the creation of resident or permanent embassies, three theories were developed and these moulded diplomatic law since the 16th century.  [18]  These theories are Exterritoriality, Personal Representation and Functional Necessity. Each played a prominent role during different periods in history. (a) PERSONAL REPRESENTATION The basis of this theory was that diplomats received immunity as if they were the foreign sovereign. This was out of respect and avoided any form of conflict as the sending State was pleased. In other words, a diplomats immunity arose because he was an extension of the ruler sending him. The representative was treated as though the sovereign of that country was conducting the negotiations, making alliances or refusing requests  [19]  . The great theorists of the 16th and 17th century like Grotius, Van Bynkershoek, Wicquefort, Montesquieu and Vattel supported the use of this theory  [20]  . In The Schooner Exchange v McFaddon  [21]  , the Court held that, by regarding the ambassador as the sovereigns representative, it ensured their stature. If they were not accorded exemptions, every sovereign would cast a shadow on his own dignity when sending an ambassador to a foreign State. (b) EXTERRITORIALITY This theory is based on the Roman law principle whereby a man took his own lands law with him when he went to another land  [22]  . The crux of this theory is that the offices, property and homes of diplomats and even their persons were to be treated, throughout their stay, as though they were on the territory of the sending State. Any crimes committed by the members of that embassy could not be lawfully prosecuted in the receiving State. This theory soon developed and extended to the staff and family of diplomats. Authors like Emmerich de Vattel and James Lorimer emphasised that an ambassadors house and person are not domiciled in the receiving State, but in the sending State  [23]  . In King v Guerchy  [24]  , an English Court did not prosecute a French ambassador for an attempt to assassinate another Frenchman. The Court held that an ambassador owes no subjection to the Courts of the country to which he is sent. He is supposed, by a fiction of law, to be still resident in his own country  [25]  . In Taylor v Best  [26]  , Jervis CJ declared that the basis of privilege is that the ambassador is assumed to be in his own country. The Attorney-General in Magdalena Steam Navigation Co v Martin  [27]  expressed similar opinions. (c) FUNCTIONAL NECESSITY Functional necessity aims not only at allowing the individual diplomat to function freely and effectively, but also ensuring the efficient functioning of the diplomatic process as a whole. This requires the fullest protection be given even if the diplomat goes beyond his function  [28]  . This is based on the idea that immunity is necessary and recognised for the efficient functioning of the diplomat. This theory gained impetus due to the expansion of permanent resident embassies. It is incorporated in the VCDR as the dominant theory in the preamble. Functional necessity limits immunities and privileges to those functions performed by the diplomat in his official capacity. When performing an official task, diplomats need to be able to move freely and not be obstructed by the receiving State. They must be able to observe and report with confidence without the fear of being reprimanded  [29]  . This immunity may be understood to mean that diplomats may break the law of the receiving State in order to fulfil their functions. Grotius stresses that an ambassador must be free from all coercion in order to fulfil his duties  [30]  . Vattel placed the greatest emphasis on the theory in order for ambassadors to accomplish the object of their appointment safely, freely, faithfully and successfully by receiving the necessary immunities  [31]  . In the 18th century, the Lord Chancellor in Buvot v. Barbuit  [32]  declared that diplomatic privileges stem from the necessity that nations need to interact with one another. Similarly, in Parkinson v Potter  [33]  , the Court observed that an extension of exemption from jurisdiction of the Courts was essential to the duties that the ambassador has to perform. THE VCDR  [34]   Further along the time-line, in 1961, an international treaty was born to codify the past practices: the VCDR. This is the main source of Diplomatic Law and which is embodied into a comprehensive and widely accepted international treaty which was signed by 179 parties. It was adopted on 18 April 1961 during the UN Conference on Diplomatic Intercourse and Immunities held in Vienna. This Convention bears testament to the efforts of States to reach agreement for the common good. Its provisions marked progression of custom into settled law and resolved areas of contention where practices conflicted  [35]  . The Convention contains 53 articles that govern the behaviour of diplomats, 13 of which address the issue of immunity. Due to the comprehensive formulation of a wide range of aspects of diplomatic law, the VCDR met with a lot of success. Indeed most states were satisfied because of the presence reciprocity  [36]  which renders each state both a sending and a receiving state. It is to be noted that diplomatic immunity should not be confused with Consular immunity  [37]  , State immunity, UN immunity  [38]  and international organisations immunity  [39]  . Importantly, the VCDR focuses only on permanent envoys and does not deal with ad hoc envoys which are covered by another Convention  [40]  . This section will deal with working towards the VCDR (1.2.1). For a better understanding of the VCDR, a brief study on the provisions of the VCDR will follow (1.2.2). 1.2.1 WORKING TOWARDS THE VCDR Before 1961, Diplomatic Law was, to a large extent, customary and it was accompanied by some attempts to codify certain rules  [41]  . None of those attempts addressed the field in sufficient detail. In 1957, following the General Assembly Resolution 685, the ILC accepted to prepare a draft Convention on Diplomatic Relations. The drafters had the burdensome task of incorporating the concerns of all countries involved in the early 1960s and a history dating as far as the first civilised settlements. The ILC requested information and opinions from governments so that a worthy document could be drafted. This was necessary in order to eliminate diverging views and customs. While formulating the Convention, the drafters also considered the absolute immunity granted to diplomats since ancient times. In 1961, the Conference was organised to discuss the draft and this was attended by 81 States and several international organisations as observers. These States were able to reach consensus on many issues. The VCDR, based on a series of draft articles, was agreed upon. It solved dissensions concerning State practice, made available additional rules and agreed that customs would govern field which were not dealt with in the VCDR  [42]  . It is to be noted that although the VCDR successfully codified several practices, not everyone got what they wanted. For instance, the US argued unsuccessfully for retaining many diplomatic privileges while other States like Italy and Argentina wanted limited immunity. Colombia, Egypt, India and Norway amongst others proposed the prohibiting of diplomatic personnel from engaging in commercial activity. 1.2.2 PROVISIONS OF THE VCDR  [43]   The VCDR provides certain immunities and privileges to different levels of diplomatic officials, their staff and families. For example, diplomats benefit from inviolability of their person, immunity from the law of the receiving state and inviolability of their property. Furthermore, the missions premises and documents are also protected from violation. The VCDR also grants many fiscal privileges and limited customs exemptions. Next, the VCDR gives definitions of some typical functions of the diplomatic mission such as representing the sending State in another state  [44]  . The VCDR also lays importance on the duties and rights of the receiving State. Examples are the rights to disapprove a potential head of mission, to decide that a member of the diplomatic mission is persona non grata and to limit the size of the mission amongst others. Additionally, the host state must protect the premises of the mission as well as its communications. Furthermore, the receiving state has to provide adequate facilities so that the mission can function smoothly. It is noteworthy to stress that an accredited person is not exempt from the obligation to obey local law. In fact, he is under an express duty to do so. OTHER IMPORTANT SOURCES OF DIPLOMATIC LAW Apart from the VCDR, Diplomatic Immunity is regulated by other sources of law. Indeed, they deal with aspects which are not covered under the main Convention. As such, there are Optional Protocols (1.3.1), a Convention covering the prevention and the punishment of internationally protected persons (1.3.2) and Municipal Law which is very important for States which are not directly influenced by International Law (1.3.3). 1.3.1 OPTIONAL PROTOCOLS During the UN Conference on Diplomatic Intercourse and Immunities held in Vienna, 2 Optional Protocols were also adopted. Countries may ratify the main treaty, that is, the VCDR, without necessarily ratifying these optional agreements. These are the Protocol: Concerning Acquisition of Nationality which mainly dictates that the Head of the mission, the staff of the Mission and their families shall not acquire the nationality of the receiving country. Concerning Compulsory Settlement of Dispute. In brief, disputes arising from the interpretation of the VCDR may be brought before the ICJ. As such, article 1 of that Protocol states that: Disputes arising out of the interpretation of the Convention shall lie within the compulsory jurisdiction of the International Court of Justice and may accordingly be brought before the Court. 1.3.2 THE  UN CONVENTION ON THE PREVENTION AND PUNISHMENT OF CRIMES AGAINST INTERNATIONALLY PROTECTED PERSONS, INCLUDING DIPLOMATIC AGENTS 1973 (CPPCPP) The CPPCPP provides that States parties must consider attacks upon diplomats as crimes in internal law and obliges them to extradite or prosecute offenders. Also, in exceptional cases, a diplomat may be arrested or detained on the basis of self-defence or in the interests of protecting  human life in the receiving State. A series of kidnappings of senior diplomats occurred in the late 1960s and early 1970s. The object of the kidnappings was always to extract a particular demand from a government. The threat of the execution of a diplomat and the failure to fulfil the demand leads to the refusing government being held responsible for his death. As a consequence of the high incidence of political acts of violence directed against diplomats and other officials, the General Assembly of the UN adopted the CPPCPP. The foreseen offences are primarily murder, kidnapping, attacks upon the person, violent attacks upon official and private premises, and any threats or attempts to commit any of the above offences.  [45]   Nations ratifying the Prevention and Punishment Convention make these crimes punishable with appropriate penalties, which take into account the gravity of the offence and either extradite offenders or apply the domestic law. Where there is a threat to the safety of a diplomat, such as a mob attack or kidnapping, the receiving State should provide special protection, like an armed guard or bodyguards. 1.3.3 MUNICIPAL LAW Many states are not bound by international law. Indeed, there are rules that treaties made do not have direct effect in national law. As such, it is necessary that those provisions of the Conventions be transformed into municipal law. There are, therefore, a number of Acts of parliament which mirror the VCDR and which also complement it or substitute some of its provisions. In the UK, these include the Diplomatic and Consular Premises Act 1987, providing that the consent of the Secretary of State for Foreign Affairs is required before land can become diplomatic or consular premises and giving him certain powers in respect of disused premises and the Diplomatic Privileges Act 1964 which reflects the provisions of the VCDR. In the Republic of South Africa, there is the Diplomatic Privileges Act  [46]  which repealed the Diplomatic Immunities Act of 1932 and the Diplomatic Immunities Amendment Act of 1934. In the Republic of Mauritius, the Constitution is the supreme law of the land  [47]  and International Law has no effects without ratification. As such, laws must be passed at parliamentary level, for example, the Consular Relations Act  [48]  reflecting the Vienna Convention on Consular Relations 1963 and the Diplomatic Relations Act  [49]  which reflects the VCDR. Ó Ãƒâ€œÃ‚ Ãƒâ€œÃ‚ Ãƒâ€œÃ‚ Ãƒâ€œÃ‚ Ãƒâ€œÃ‚  Ó Ãƒâ€œÃ‚ 