Essay Topics on White Collar Crime

Essay Topics on White Collar CrimeEvery writer wants to be able to write well on topic on white collar crime and he/she has to know why. So, here is an essay topic on white collar crime that will help you write in a precise manner.There are three main reasons for writing on white collar crime. These are because it is your expertise in the subject matter, because the article is interesting and because it is a step up from your usual writing style. So, here is how to do it.It is quite common knowledge that white collar crime is the most dangerous work place on earth. That is why you have to make sure that you are clear and concise when writing your article on white collar crime. You don't want to end up on your personal blog when people read your article.Short essays on topics like this are difficult to write and should be done professionally. If you do not know how to write with precision and less effort then this might be the right job for you.The first thing you need to know when wr iting an essay on white collar crime is how to keep your thesis clear. There are certain things that you must not include that are the culprits and good and innocent.The best thing to do is to make sure that you have evidence and that you have enough proof to support your thesis. Once you have the evidence, it's time to make sure that you know how to write with concise and clean prose.Research and facts are important, but it is not enough. You must know how to use what you've researched properly in order to make sure that you're going in the right direction.

Essay Topics For Class 4-Year Colleges

Essay Topics For Class 4-Year CollegesIf you're planning on taking the CFA exam, then you'll have a number of essay topics to choose from. The good news is that not all of them are well suited to your personal interests or career goals. While some are probably quite interesting, most are not what you're looking for.Common academic essay topics for CFA exams are different, depending on what kind of school you are attending. At a traditional four-year college, you will most likely be assigned courses such as 'Financial Accounting'Introduction to Finance.' While these will be the usual choice for most, there are other opportunities for more specialized types of writing as well.For example, in many schools, accounting is studied by students in one of three different streams. At a traditional school, it will come as no surprise that the majority of classes you take will focus on accounting, because the field is large and stable. For a secondary school, however, the focus is often differen t.For the average high schooler, a financial accounting course may be well suited to them because they are interested in something more general - money - than the typical entry level college course. While it is certainly possible to choose more specialized essays, you might find that they are not all that interesting to read on their own. It's important to look at these topics through the eyes of an audience, to make sure that the topic will meet the objectives that you set out to achieve.In any case, if you are planning on taking the CFA exam, you should examine your choices of CFA essays carefully. Many times, you'll come across topics that are very applicable to what you study in class. Others will require you to take a more 'outside the box' approach in order to produce the type of writing you hope to produce.Essay topics for CFA exams should generally be about topics that are directly related to your career goals. The main purpose of these essays is to provide a blueprint to ho w you will communicate ideas and concepts to the test writers. If the information doesn't seem realistic, you will make them appear ridiculous, which will be detrimental to your chances of passing the exam.There are many different ways to prepare for these essays. Some people choose to complete a mock test - this will help give you a sense of how the essay should look and feel. Others can use practice questions on their computer, which will let them work on the subject in a more in-depth way.The real challenge, though, is finding the essay topics that will best fit your personality, and that will also allow you to perform better on the multiple choice test. When studying for this exam, remember that you will be answering a number of questions on a wide variety of topics. This should be no problem if you understand how to develop a plan that will be both interesting and powerful.

The notion of speech personality Essay Example

The notion of speech personality Paper The first reference to speech personality was made by L.Weisgerber. In Russian linguistics the term was introduced in the early 30s by V.V.Vinogradov. In the same period such question was discussed by Humboldtians (L. Weisgerber). Later the notion of speech personality was investigated by a range of prominent scholars, such as Yu.N. Karaulov, V.I. Karasik, O.B. Sirotinina and others. Besides, this problem is interdisciplinary, since it covers the areas traditionally studied not only by linguists, but also by psychologists and psycholinguists. Yu. Karaulov in his monograph Russian Language and Language Personality elaborated his own original methodology of reconstructing speech personality, which he defines as a personality expressed in the language and through the language; it is a combination of abilities and characteristics of a person that stipulates production of speech texts that differ in: a) degree of linguo-structural complexity; b) depth and accuracy of reproducing reality; c) certain purposeful direction. (Tr. V.T.) [1; p.3] He worked out the structure of speech personality which consists of three levels: 1) Zero level verbally semantic level or lexicon. This level represents : We will write a custom essay sample on The notion of speech personality specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on The notion of speech personality specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on The notion of speech personality specifically for you FOR ONLY $16.38 $13.9/page Hire Writer units: readiness to nomination, word choice, using another languages lexis, having working knowledge of special terminology; verbal grid: ability to perceive grammar structures, oral and written speech, right spelling; stereotypes: everyday speech, readiness to monolog, patterns and cliches. 2) First level linguo-cognitive level, represented by a thesaurus of speech personality: units: ideas and concepts which are combined in a well organized and systematized world picture of a certain speech personality which reflects his or her values and outlook; thesaurus includes readiness to make modal statement, argue, combine conversational terms and improvise; stereotypes: ability to use inner speech in accordance to transfer the context of others people speech. 3) Second level motivational, pragmatic level reflects pragmaticon of personality, the system of interests and motives etc. of a certain person in the process of communicative activity (communicative roles and spheres) [2; p. 20]. Combination of these three levels of speech personality gives us an opportunity to describe formal means of expression, to investigate the communicative activity and to study speech personality as a whole. However, we should take into consideration that these levels are distinguished hypothetically. In everyday life we observe their diffusion and interdependence. This Karaulovs three-tier structure of speech personality reflects general type of personality which includes such components: 1) moral component system of values and beliefs; 2) culturological component level of cultural awareness; 3) personal component level of individuality [2; p. 123]. Besides the notion of speech personality we also consider the notion of idiolect. A persons idiolect is his or her own personal language, the words they choose and any other features that characterise their speech. The term idiolect is intended to mark the notion of a language which is not the language of a community (sociolect) but rather of an individual, taking into consideration that some people have distinctive features in their language; these would be part of their idiolect, their individual linguistic choices and idiosyncrasies. Every idiolect includes the vocabulary appropriate to a persons various interests and activities, pronunciation which reflects the region in which we live or have lived, and variable styles of speaking that depend on whom we are addressing. It is the way each person groups his/her words or phrases in a sentence to convey a thought. Every speaker has a very rich active vocabulary built up over many years, which differs from the vocabularies of other people not only in terms of actual items but also in preferences for selecting certain items. Consequently, an idiolect is unique to each person, because each of us belongs to different social classes, we all speak a language variety. Thus we can say that the systemic research of verbal communicative behaviour of a person gives an opportunity to reveal speech personality, which in its turn is a clue to revealing personality or individuality as a whole.

buy custom Mayan Demise essay

buy custom Mayan Demise essay There is no doubt that The Maya are widely known for initiating civilization of Mesoamerica. Research suggests three periods characterized the Mayan civilization. The periods include the Pre-Classic between 300BC and 250AD, Classic Period 250AD and 900AD, and Post Classic between 900AD (Alex, 2007). All the periods were very significant in the history of Mayan civilization. However, around 750AD, during the post Classic period, the Mayan civilization witnessed a systematic collapse or demise. Subsequently, various theories, myths and tales have been postulated in an attempt to explain how this great civilization collapsed. A theory presented in Kerr's journal points at climate changes as the catalyst towards the disappearance of the Maya civilization (Mark, 2007). The Mayan agricultural system relied on clearing the rain forest and burning of the vegetation to provide land for various agricultural practices. Their population continued to grow and with time, the fields could not be left uncultivated or fallow for long enough to regain fertility. The fields were then overworked and production stifled, therefore, there was inadequate food for the local wildlife and this led to migration and scattering (Michael, 1992). Another theory suggests war as the possible cause for the decline of the Mayan system. Jared Diamond in his book How the societies choose to fail or succeed explains that the Mayan leaders used many of their resources to warfare, while simultaneously forgetting that resources were finite (Mark, 2007). This numerous warfare could have prompted the Mayans to flee discard and abandon their agricultural methods, which were conventional. With intense war and lack of food, Mayans may have fled for survival.New diseases could also break out causing mayhem because of war with strange new people. This might have resulted to the decline of the Mayan society. I tend to support the second theory on warfare as the most probable cause of the decline of the Mayan civilization. This is because it is possible for a government to make wrong decisions in warfare using laws that mislead the people and premises of justice (Alex, 2007). Every government has individuals who neglect their responsibilities hence hurting the people or even leading to distinction. It is therefore possible that the Mayan decline was a result of poor decisions by faulty officials. Buy custom Mayan Demise essay

Should smoking be illegal Essay Example | Topics and Well Written Essays - 1750 words

Should smoking be illegal - Essay Example The most popular of which is cigarette smoking, the other being cigar and pipes. There are some variations like the strange hookah of the Middle East or the water pipes found in a specialty bar round a city corner. The popularity of tobacco, particularly cigarettes, led to some cultural stereotypes. For example, cigar is used commonly by men. Experts point to several factors why smoking is prevalent. Among young people for instance, smoking is cool and for some, it is a passport to adulthood. Some adults rely on smoking to calm their nerves. David Krogh wrote in his book that people use tobacco to normalize their feelings within the narrow band necessary for functioning within an industrial society, where energy levels have to be carefully rationed according to expectations. (qtd. in â€Å"Wikipedia par. 35†) Indeed, smoking has become a lucrative industry that markets were now identified and there are cigarette variations targeted toward the young, men, women, professionals, sporty types and so on. Today some of the most notable brands - Philip Morris, Marlboro, Camel and Virginia Slims - have transformed themselves into successful brand identities and some, cultural icons, too. The major issue against tobacco smoking is the health consequences. So far this had been the most effective detrimental to tobacco use and a cause for those in favor of total smoking ban. Again, we quote the WHO on how smoking claim lives and produce grim statistics that have been documented through the years: â€Å"Tobacco is the second major cause of death in the world. It is currently responsible for the death of one in ten adults worldwide (about 5 million deaths each year). If current smoking patterns continue, it will cause some 10 million deaths each year by 2020. Half the people that smoke today -that is about 650 million people- will eventually be killed by tobacco.† (WHO par. 1) Researches have specifically found that smoking is a major

I, the Juror by Joyce Carol Oates Essay Example | Topics and Well Written Essays - 500 words - 1

I, the Juror by Joyce Carol Oates - Essay Example Further the defending and prosecuting attorneys do their utmost to obscure the actual facts by drowning the jurors in a deluge of sheer verbosity calculated to bias the jury in favor of their respective clients. Consequently the behavior of the jurors as they half-heartedly try to arrive at the truth is characterized by prejudice and a singular lack of interest in the proceedings that are far-removed from their own lives. Oates description of the behavior of her fellow jurors is chilling. Their careless thoughtlessness is far more disturbing than deliberate maliciousness or spite, as the sheer subtlety of the former trait puts them in a position to do irreparable damage albeit inadvertently to those supplicants seeking justice. From the clothes worn by the jurors (one juror actually turns up in shorts) to their careless misrepresentation of facts in their final deliberation of the case, the jurors behave with a certain frivolity that shows a lack of respect for the gravity of the situation and their own responsibility to fellow human beings. Age old prejudices based on the color of the skin or sex thought long dead and buried rear their ugly heads and manifest themselves in the long-winding, precarious road to justice. Such conduct on the part of the jurors is surprising in the extreme. Their exposure to the dark underbelly of American society is a far cry from the pristine, squeaky-clean existence t hey are accustomed to. Most react by hastening to put as much distance as possible between themselves and the world of the victim and defendant, in which they want no part. Therefore the jurors made no attempt to grasp the facts or analyze them with any degree of insight or intelligence, the bottom-line being a largely white jury wanted no truck with the blacks and their doings. In this day and age, such a state of affairs is shocking and the

Accounting and Corporate Governance Essay Example for Free

Accounting and Corporate Governance Essay The memo is to address the accounting maneuver of Lehman’s Repo 105 (or 108) from perspectives of accounting and corporate governance. The memo will illustrate the role of repo transaction in Lehman’s business model, analyze the accounting irregularities regarding repo by Lehman, observe auditors’ role in these irregularities, and discuss the corresponding accounting and corporate governance issues. In addition, the memo will provide recommendations on how to prevent financial institutions from abusing regulatory deficiencies by emphasizing on the importance of accounting regulation, auditors’ role, and business ethics. See more: Recruitment and selection process essay The major goal of Lehman’s Repo 105 is to temporarily remove troubled securities from its balance sheet while presenting favorable financial statements to its investors, creditors, rating agencies, and the public. By temporarily removing these securities from its balance sheet, Lehman made its leverage ratio much lower. With low leverage ratio, Lehman would keep its credit rating at high level and maintained its customers’ confidence. A repo, or sale and repurchase agreement, is an agreement in which one party transfers to another party as collateral for a short-term borrowing of cash, while simultaneously agreeing to repay the cash and take back the collateral at a specific point in time (SFAS 140). An ordinary repo should be treated as a financing transaction and should be accounted for as a secured borrowing. An ordinary repo is a commonly-used form of secured loan between financial institutions. In fact, repo does not have real economic substance. However, by the Repo 105 transactions, Lehman did the same in an ordinary repo, but because the assets value were 105 percent or more of the cash received, accounting rules permitted the transactions to be treated as sales rather than financing. Lehman aggressively employed Repo 105 transactions before reporting periods at the end of 2007 and the first two quarters of 2008. During the reporting periods, Repo transactions helped Lehman remove assets from balance sheet and use cash received to payback short-term loans. In addition, Lehman did not report any liabilities that reflected the obligation to repay the borrowed funds. After the reporting periods, Lehman would borrow funds to repurchases the transferred assets. Then these assets would be reversed on the balance sheet again. The consideration is whether Lehman’s accounting for Repo 105 violated the Generally Accepted Accounting Principal (the GAAP). Statement of Financial Accounting Standards No. 140 (SFAS 140) provides the accounting guidelines on repo transactions. A company is permitted to account for these transactions as sales only if the transferor surrenders control over the assets to transferees. To account for a repo transaction as a sale, all three conditions must be met: 1) the transferred assets must be isolated from the transfer, 2) transferee has right to pledge or exchange the assets, 3) the transferor does not maintain effective control over the transferred assets. A typical repo contract can easily meet the first two conditions. However, in order to take advantage of favorable accounting treatment as sales transaction, Lehman has employed some accounting maneuvers to meet the third condition. SFAS 140 (Paragraph 218) states that the transferor’s right to repurchase is not assured unless the repurchase price is 102 percent or less of the cash received, or the cash received is 98 percent or more of the value of the transferred assets. â€Å"The Board believes that other collateral arrangements typical fall well outside that guideline (FASB, 2000, p. 91). † The repurchase price of Repo 105 is 105 percent of the cash received, which is higher than the 102 percent guideline. As a result, Lehman could argue that Repo 105 did not meet the third condition of maintaining effective control, and then classified it as sales. Based upon the above analysis, Lehman’s accounting for Repo 105 seemed to be technically in compliance with the U. S. GAAP. However, Lehman’s bankruptcy examiner Anton R. Valukas (2010) provided evidence showing that Lehman intended to use Repo 105 to manipulate its 10-K and 10-Q financial reporting. Valukas argued that the classification of these repo transactions should be based on its economic substance rather than its form (such as the 102 rule). Since Lehman had clear intent to buy back the transferred assets under Repo 105, these transactions are clearly secured borrowing and should not have been recorded as sales. The obvious accounting irregularity is Lehman’s failure of disclosing Repo 105 transaction in its quarterly and annual financial reports. Valukas (2010)’ report indicates that Lehman’s SEC 10-K and 10-Q filing between 2000 to third quarter, 2007, regularly misrepresented some repo transaction as â€Å"secured borrowings† despite that it actually recorded as sales. In addition, Lehman never disclosed its involvement in Repo 105 its 10-K of 2007 and the first 10-Q of 2008 (Chang et al, 2011). In fact, Lehman has aggressively involved in Repo 105 during the end of 2007 and first two quarters of 2008, removing approximately by $38. billion in fourth quarter 2007, $49. 1 billion in first quarter 2008, and $50. 38 billion in second quarter 2008 (Valukas, 2010). It is clear that Lehman’s misrepresentation and failure of disclosure of its Repo 105 practice is material enough to mislead its investors, debtors, rating agencies and the public. As the auditor of Lehman Brothers, Ernst Young approved the use of Repo 105 transactions. These transactions were characterized as sales of assets and created a misleading picture of Lehmans financial position during the financial meltdown. Ernst Young said in a statement: â€Å"Our last audit of the company was for the fiscal year ending November 30, 2007. Our opinion indicated that Lehman’s financial statements for that year were fairly presented in accordance with Generally Accepted Accounting Principles, and we remain of that view. † Ernst Young would like the public to believe their responsibility for Lehman’s financial statements ends with the 2007 10-K. Actually, It does not. According to the examiner’s report, Ernst Young had just started planning for its year-end audit of Lehman when the firm collapsed into bankruptcy. Lehman remained an EY client until the bankruptcy in September 2008. This period included two more 10-Qs. But most troubling for the auditors could be allegations in the examiner’s report that Ernst Young did not inform the audit committee on Lehman’s board about a whistleblower who had expressed concerns about the repos to them. In a March 2010 letter to its clients, EY defended its audit work for Lehman. The letter states that Lehmans bankruptcy resulted from unprecedented adverse events in the financial markets, declining asset values, and loss of market confidence that caused a collapse in its liquidity. The firm believes the bankruptcy wasnt caused by accounting or disclosure issues, as Lehmans financial statements clearly portrayed it as a leveraged entity operating in a risky and volatile industry. † The most telling assertion in the complaint concerning EYs alleged misrepresentation of Lehmans compliance with applicable accounting standards is that EY didnt require the financial statements to reflect economic substance rather than just legal form. In other words, the complaint accuses EY of letting Lehman engage in transactions without business purpose in order to achieve a specific financial-statement result. The bankruptcy examiner said that the sole function of Repo 105 transactions as employed by Lehman was to reduce its publicly reported net leverage and net balance sheet. Although Lehman knew that none of its peer companies were using the same accounting tricks to arrive the leverage numbers, it continued to rely on the use of Repo 105 substantially, at a level that is much higher than the originally defined â€Å"materiality† level by the management. As a consequence, it left Lehman with heavy concentrations of illiquid assets which could not be monetized to meet its current obligations (Lehman Brothers Holding Inc. v. Debtors, 2010). The Examiner did not find supporting evidence to bring â€Å"colorable claims† (Lehman Brothers Holding Inc. v. Debtors, 2010) against Lehman’s directors, however, they should have better monitored the managers. And the examiner did find sufficient evidence to support a colorable claim against certain senior officers for breaching their fiduciary duties to shareholders and other stakeholders because they failed to inform the public and shareholders about the substantial use of Repo 105 by non-disclosure of related information and by filing materially misleading periodic reports, which risked the company with potential liabilities; and they also failed to advise the Board of Directors of the Repo 105 practice (Lehman Brothers Holding Inc. v. Debtors, 2010). The examiner also concluded that sufficient evidence existed that Lehman’s quarter? nd Repo 105 practice was material and should have been disclosed in the financial statements. In addition, Lehman had an obligation to disclose required information relate to Repo 105 in its MDA statement. In terms of accounting malpractice, Lehman’s external auditor, Ernst Young, was also held responsible for allowing Lehman’s financial reports to go unchallenged. Ernst Young well knew the practice of Repo 105 adopted by the company, but failed to review the volume and timing of Repo 105 transactions, and failed to access the materiality of information omitted regarding Repo 105 transactions. Furthermore, Ernst Young failed to conduct investigations with regard to the concern about Repo 105 raised by Matthew Lee, then-Senior President of Finance Division. In conclusion, corporate governance was lacking both internally and externally (Lehman Brothers Holding Inc. v. Debtors, 2010). The accounting irregularity of Lehman’s Repo 105 practice partly due to the deficiencies of accounting rules, however, integrity or accounting professionals as well as business ethics also play an important role in the accounting malpractice. In 2009, FASB issued SFAS 166 to amend SFAS 140. These efforts could close some loophole in accounting standards. Good corporate governance requires not only effective board and ethical top management, but also reliable accounting personnel and independent outside auditors, to properly perform their jobs and fulfill their responsibilities, to create the â€Å"check and balance† that can maintain the financial health of a company and at the same time to reduce agency cost. In case when one party went badly, the others could and should be there to detect the potential problems and to monitor and correct the mistakes. In summary, the ethical challenges faced by EY in deciding how to address issues with a long-standing and profitable client may be faced by many public accountants. In fact, accountants in all areas of the profession frequently face similar ethical issues of simultaneously complying with their duties for faithful service and loyalty to their employer or client while respecting their responsibilities to other stakeholders. Doing the right thing for all concerned may sometimes be an impossible assignment. Guidance such as the overarching principles of honesty, fairness, objectivity, and responsibility contained in the IMA Statement of Ethical Professional Practice will go a long way toward helping all accountants to do the right thing. Doing the right thing is always the best policy in the long run.