Juvenile Delinquency - 1154 Words

A traumatic childhood may predispose a child to violence against themselves or against others, in adolescence or adulthood. This information is and has been off the records, but so far no known relationship between the magnitude of traumatic experiences and different forms of violence at puberty. A study published in Pediatrics, which involved 136,549 U.S. students between 12 and 17 has been commissioned to evaluate this relationship. The researchers sought to determine six adverse experiences for which they had passed the boys in childhood and physical and sexual abuse, witnessing abuse or problems at home by alcohol or drugs taken by a relative. Then he saw the violent behavior at puberty: crime, harassment, bullying, dating violence,†¦show more content†¦(Tappan, 2003) This is not to say that children did not commit criminal activity during the Middle Ages, but rather that the concept of juvenile delinquent was not part of the vocabulary during this period of time. If a transgression occurred, then punishment was meted out regardless of child or adult status. (Bradshaw, 1995) In early American life, children were not so different from that of their peers in Europe.. If they worked as apprentices, then they had to deal with abusive masters. If they worked in factories, as many did during the turn of the 19th century, then they were working alongside their parents. Furthermore, while discipline may have been considered harsh by todays standards, few cases of child abuse were reported to the courts. (Rosenquist,2000) Conclusion Future directions The development of preventive strategies will necessarily follow from an understanding of delinquencys root causes. If social structure is a key factor in the development of juvenile delinquency, then prevention will entail addressing issues regarding place, identity, or socioeconomic status. For example, if poverty is considered a significant causative factor, then taking steps such as providing jobs, job training, and perhaps additional welfare benefits becomes an important social concern. By eliminating poverty, society will thusShow MoreRelatedJuvenile Delinquency2109 Words   |  9 PagesJuvenile Delinquency 1 Juvenile Delinquency: Features, Causes and Solutions Shen Cheng Class: 110 Teacher: Stephanie February 29, 2012 Juvenile Delinquency 2 Outline I. Introduction Thesis statement: Nowadays, there is no denying that Juvenile Delinquency has become one of the hottest social issues. The features, causes, and solutions of Juvenile Delinquency will be discussed about in this research. II. The features of Juvenile Delinquency A. The average age of juveniles who commitRead MoreJuvenile Delinquency2343 Words   |  10 PagesOpener: B. Thesis statement: This term paper explores how family issues attribute to juvenile delinquency and how to overcome it. II. First and foremost, an unstable family structure is one of the contributing factors to juvenile delinquency. A. Single-parent household vs. two-parent household B. Child maltreatment 1. emotional neglect 2. physical abuse III. Secondly, studies have shown that juvenile delinquency is conclusively related to the family environment. A. Family cohesion B. Increasing numberRead MoreJuvenile Crime And Juvenile Delinquency1322 Words   |  6 PagesVersion). Juvenile crime, in law, term denoting various offense committed by children or youth under the age of 18. U.S. official crime reported that in the mid-1900’s â€Å"about one-fifth of all persons arrested for crimes were under the age of 18† (Funk Wagnalls, 2014). Such acts are sometimes referred to as juvenile delinquency (Funk Wagnalls, 2014. Offering constructive programs reduces juvenile delinquency and reduces recidivism. â€Å"From the beginning, the principal consideration of the juvenile courtsRead MoreJuvenile Delinquency : Adult Delinquency2861 Words   |  12 PagesAlexis Kelly SOC 333 William Franks Spring 2015 Juvenile Delinquency Prevention Programs What is juvenile delinquency? Juvenile delinquency relates to minors who commit law violations. Instead of adults commiting â€Å"crimes’, juveniles are considered to commit â€Å"delinquent acts†. Society sees juvenile delinquents as immature and in need of guidance, which is different to adults, who are seen to be responsible for their crimes. Juvenile delinquency can occur in any community, neighborhood, and schoolsRead MoreJuvenile Delinquency2264 Words   |  10 PagesJuvenile Delinquency is the participation of illegal behavior by a minor who falls under a statutory age limit. A delinquent is a minor who commits a crime or a status offense. A status offense is conduct that is illegal only because the child is under age i.e. smoking cigarettes (Senna 10, 20). The cases of Eric Smith, Lionel Tate, and an unidentified NJ child are similar only because, they are guilty of killing another child, but the Criminal Justice System treated and punished them very different lyRead MoreJuvenile Crime And Juvenile Delinquency1458 Words   |  6 PagesDay in and day out residents and visitors to the Boston area are affected by juvenile crime and delinquency. Though the crime rates in MA and across the nation are on a steady decline, these juvenile crimes are still considered a serious matter that needs attention. It is thought that juvenile offenders do not cope as well with the criminal justice system as well as adults may be able to and therefore there needs to be a focus on how the system can better aid in the rehabilitation of these youthfulRead MoreJuvenile Delinquency Essay1646 Words   |  7 PagesA juvenile delinquent offense is an act committed by a juvenile for which an adult would be tried at a criminal court. New statistics give an alarming picture: juvenile delinquency is higher as never before. According to the census bureau, in 2008 there were 1,653,000 recorded delinquent offenses in the United States. This is a 23.6% increase from 1990 when 1,337,000 delinquent offenses occurred. Today, a lot of people demand lowering the age of criminal responsibility and draconian penalties (JensonRead MoreThe And Prevention Of Juvenile Delinquency970 Words   |  4 PagesJuveniles in the justice system is an issue relevant not only to people in the criminal justice system but to society in general. There have been a number of studies done that link serious behavior problems in children to adult criminal conduct. In more recent years, there has been more research done regarding the causes and prevention of juvenile delinquency. The Department of Juvenile Justice lists 3 broad categories with many subcategories to help us understand what contributes to juvenile delinquencyRead MoreJuvenile Delinquency Is A Problem1508 Words   |  7 PagesJuvenile Delinquency When looking into the history of United States and elsewhere juvenile delinquency is a problem and has been one for over a century. Like other systems in place, the system involving juvenile delinquents has gone through many stages. In the case of the juvenile delinquency, it has gone through four stages, with us presently in the fourth. The causes behind juvenile delinquency are still unknown even today. Some blame it on the current culture, the over-exposure to violenceRead MoreEssay Juvenile Delinquency1499 Words   |  6 PagesMain Post: Juvenile delinquency is a problem that affects society as a whole. Understanding Juvenile delinquency is important because it is part of trying to figure out how people in American society should react to it; specifically, in terms of law enforcement officers, their agencies, and State legislators. When deviant behavior becomes continuous, chronic and widespread it gets perceived as a significant part of the population as threatening to the general well-being of society (Thompson

Strengthen the Separation between Church and State Essay

Strengthen the Separation between Church and State First Amendment issues of the separation of church and state and state establishment of religion have long been litigated in the federal courts. Until recently, the Supreme Court had a consistent track record of preventing the intermingling of religion and government, especially when it came to the nations public schools. Yet this past year, a newly activist conservative court has set about rewriting some of the Warren Courts judicial legacy. In the 1995 case of Rosenberger v. University of Virginia, the Supreme Court, in a 5-4 ruling, declared that the University of Virginia was constitutionally required to subsidize a student religious magazine on the same basis as secular†¦show more content†¦The majority opinion was justified on First Amendment free speech grounds, arguing that state funding, if provided for secular organizations, must also be available for an overtly religious publication. Yet this line of argument implies that government refusal to subsidize religious writings is somehow stifling the free speech of the writers involved. In other words, the court ruled that it is legally impossible for the state to remain neutral in the realm of religion. Neutrality, according to the Supreme Court, constitutes a latent form of suppression. Justice Sandra Day OConnor, a court moderate who cast the deciding vote, justified her anguished decision in a deeply troubled concurring opinion. In it, she echoed the concurring opinion of fellow moderate Justice Anthony Kennedy, emphasizing that the state funding was indirect, coming directly from student activity fees, and that the newspapers would be printed on printers not owned by the school. OConnor also stressed that this specific case lay in a gray area between protected free speech and prohibition of religious funding by government, and warned court observers not to interpret this case in a broader context. This disclaimer is mildly reassuring to those who cherish the First Amendments establishment clause. But in view of the courts unpredictable and volatile recent past, the comfort one can draw from such a disclaimer is minimal at best. Naturally, the religious rightShow MoreRelatedJames Baldwin s Religious Writings1408 Words   |  6 Pagesexplain the apparent and diverse descriptions of varied forms of Christianity in his works. James Baldwin’s religious lifestyle served as the root of the Christian nature of his stories. Fred L. Stanley, author of Conversations with James Baldwin, states that Baldwin oftentimes wrote autobiographically (Stanley). In saying this Stanley reveals that Baldwin’s works often discuss or touch upon real events of his life. This suggests that common archetypes and motifs in Baldwin’s stories parallel actualRead MoreThe Separation Of Church And State Essay1641 Words   |  7 PagesThe separation between church and state is a debate that continues to grow with tension as the culture of America rapidly polarizes. A long-standing claim that America was founded on Christian doctrine is a common argument in favor of the church and state to remain together, yet the most commonly used metaphor explaining what the â€Å"Separation of Church and State† contextually means in today’s terms is simply that government and religion should not coincide with one another in any capacity. EvidenceRead MoreEssay about Two Suits, Two Dresses, or One of Each877 Words   |  4 Pagescouple does, as well as obtain the same benefits. Our country is not a Theocracy, we have separation of church and state, therefore the government cannot press biblical or church will on citizens. The church has defined marriage as between a man and a woman and this is fine as long as the government keeps a non-religious standpoint. Many people will say that the definition of a traditional marriage is one between a man and a woman and that makes same-sex marriages unacceptable, gay marriage has notRead MoreThe Issue Of Church And Taxes1235 Words   |  5 PagesChurch and Taxes The history of taxes and the church started with the common law. At first, the common law did not grant tax exclusions to church properties. First, it only applied to certain types of properties like incorporated established churches that were for religious uses. The prevailing common law says treated religion as an affair of law and the church as an agency of the state. Equity courts tax-exempt status: â€Å"In step with the common-law courts, equity courts viewed church property asRead MoreRhetorical Analysis Of The Inquisitor926 Words   |  4 Pageshis case against heresy to the church court. He believes that Joan is guilty of heresy and should be executed for her crimes. The inquisitor emphasizes throughout his argument that heresy is the most dangerous threat to society that exists, and that it needs to be â€Å"ruthlessly stamped out† (Line 12), to maintain silence and order in the community. His argument is strung together with the use of rhetorical devices suc h as ethos, diction, and deceit, to strengthen his case. A large part of whatRead MoreEssay on The Importance of Marriage1017 Words   |  5 Pages The Importance of Marriage Many people think that a wedding in a church is important so that the people getting married are under the eyes of God and he will give then the love and guidance against things like marital breakdown and to give the couple the love and support for each other . The love of man and woman is made holy in the sacrament of marriage, and becomes the mirror of your everlastingRead MoreThe Power Of The Western Empire874 Words   |  4 Pagesgovernment, this occurred during the Frankish Gaul, who were the Merovingians, reign in forcefully bringing the Western empire one unifying country rather than having sectors of rulers. However, the unifying nations crumble after Clovis death, the separation of these nation was once again united with the help of the Carolingians, a family who are aristocrats, during the eight century. The Carolingians could not have united the crumble remnants of the Merovingians without the help of the church’s influenceRead MoreThe Roots For The Puritan Movement1639 Words   |  7 Pagescentralized around the acts that had been either ongoing or had been recent additions to the proper observance of the Anglican branch of the Catholic church. Amongst the Ninety Five items were practices like: Indulgences, and path to salvation. Indulgences are a process for those with means to acq uire repentant of sins by giving either money or property to the church, and in return, the sin would be exonerated from their spiritual tally. The other major point, the path to salvation, was contentious to MartinRead MoreObama Associates s Influence On The Vietnam War1206 Words   |  5 PagesClinton associates himself, during his speech, with the combined values of a progressive as well as a collectivist through claims supportive of the future, of progress, of community, and of equality. He states in response to the critics of his actions during the Vietnam War: â€Å"I believe it weakened and divided America and made us reluctant to use our strength in other parts of the world. But I know many of you then and many of today disagree with me. And I respect that† (Clinton). The passageRead MoreChristians Celebrations of Holy Communion Essay1206 Words   |  5 Pagesorder to enter into a pure state of forgiveness and freedom. This is the key reason why Christians, of all branches, hold a great importance to Holy Communion, which remembers Christ’s sacrifice to them, which frees them of their sins up till this day. Even though, most, if not all Christian denominations agree about the origins of such a ritual, they now have different opinions about how the service is conducted. The Roman Catholic Church believes in the idea of transubstantiation

Heart Of Darkness Mystery And Suspense Essay free essay sample

, Research Paper Heart of Darkness: Mystery and Suspense It seems like everyplace there is something in life that seems to be left buttocks. In the books I read about enigma or suspense, this ever seems to be the instance in such. The Heart of Darkness pull me into such deepnesss of suspense and unknown that seem to assciate with my life. This whole book is full of enigmas. Marlow has a bosom that is full of mytery when he is stuck in Africa, and looking for a adult male named Kurtz. Marlow is waiting, he learns about where the topographic point is at, what could be coming in front. Possibly he was merely geting some thoughts of what was in front, or who he would be working with. Why is all this inanity go oning around him? Marlow is enthralled with enigma. You wouldn # 8217 ; t think that person would be merely brainsick to travel and take a trip down the Congo river. We will write a custom essay sample on Heart Of Darkness Mystery And Suspense Essay or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page He has heard some facets about the topographic point, and the manner it seems to suck the visitants in. All the people acquiring diseases. One would travel insane at that place, so why? Why would he wnat to travel make this? Again, it # 8217 ; s full of enigma, and that makes an interesting book. Kurtz, with this individual, I can non show how much enigma applies to him and his personality. People haven # 8217 ; t heard from him for rather a long clip, because H eis up the river from the station where Marlow is at. Peoples are desiring the foreman, and they # 8217 ; re acquiring restless. Is Kurtz, sick? Could one of these people get a new publicity in their occupation? The people don # 8217 ; t want Marlow to travel explore up the river a ways and sort Kurtz, suppling him with aid that he might necessitate. And yet, Marlow needs Kurtz. Yet, there is the enigma of the Congo river. It has a manner with the people that come into it and seek to research it # 8217 ; s orgins. It seems to drag you in, and non allow you travel. All of this, because they were funny and courageous. But non all brave work forces will do it through this jungle that the Congo river lays on. Finally, Marlow fixes his steamboat, and carefully goes to run into the cryptic adult male he has heard so much from the people, back in the station. Who knows what he # 8217 ; ll happen, or hear, or experience on his manner. It # 8217 ; s a enigma that follows him. Seems to be his shadow, but Marlow avoids them because they get in his manner all the clip. Then comes the infamouse scene of the bundle. Marlow eventually finds Kurtz, and he gives Marlow a bundle. This was confounding portion on my behalf. Kurtz dies, so gives the bundle off. I mean, this is a entire enigma to me, and what was in the bundle. Possibly Kurtz saw hope in Marlow, and that he was strong plenty to last. The Hear of Darkness, a book full of unknown. I # 8217 ; ve neer read a book with so many unknown incorporating in it # 8217 ; s pages. But once more, the enigma portion of it makes that a good book, which is cliff-hanging. This was definately a # 8220 ; Heart of Darkness. # 8221 ;

Financial Accounting Of Liquidation Company †MyAssignmenthelp.com

Question: Discuss about the Financial Accounting Of Liquidation Company. Answer: Introduction Liquidation of a company is a process by which a company shuts down all its operations, closes its books and sells off all its assets with the help of a liquidator. The companies must appoint a liquidator as required by the law. The most important thing, that the company is running into loses and does not have enough money to pay off its debts, there may be chances that the debtors are not paying the company their dues because of which the company does not have enough funds. There are chances that the company is not able to cope up with the fierce competition and that has led to its liquidation. There can be voluntary or involuntary liquidation depending on the situation of company(Bae, 2017). Because of all these reasons, the directors or the management of the company can opt for liquidation, but that must always be the last resort, because a lot of stakeholders are dependent on the company. In cases where the companies do not propose the liquidation they there are chances that they can get liquidated. Moreover, in case the company becomes insolvent and the director proposes for liquidation, he has to do the same as soon as possible otherwise his personal assets would also be liable for the liquidation purposes. This protects the members, directors and creditors(DeZoort Harrison, 2016). Liquidation is also known as winding up and it proposes the official closure of a company and its books. There can be many other reasons besides the above mentioned reasons basis which the company may think of liquidation like business being started but is running for the wrong reasons, inadequate working capital of the company, the location might not be right, the financial skills may no t be good enough, poor marketing or lack of planning to develop the correct business model, extreme competition in the market, etc. Ethics governance in explaining the companys financial distress In this given case study, we will analyze the reasons behind the liquidation of one of the top educational company in Australia, the ABC Learning company. The other companies being One tel phone company which liquidated in 2001 even after being one of the giants in Australian telecommunication business and having over 2 million clients across 8 nations. The 3rd and final company being assessed here is the HIH insurance company which was the second largest insurance company in Australia but liquidated in 2001 with loss measuring over $ 5.3 billion. This is considered to be one of the major corporate collapse in the history of Australai. There were several reasons that had led to the liquidation of the company and all the related discussion have been given below but the major reason which was found common in all these companies is the lack of internal control in the company, governance being at substandard level, strategic errors, inappropriate pricing policies, non communication and r eporting of errors and frauds to the top management and window dressing. The level of audit being done for the 3 companies is also to be scrutinised here as all of them failed to point the material misstatement in the financial statements.(Grenier, 2017). The case of liquidation with ABC learning, HIH Insurance and One Tel phone company: Major factors and whether liabilities were a major factor contributing to the liquidation ABC Learning Company is one of the top educational companies in Australia; it has a large number of educational centers that impart primary and secondary level education to children in Australia. The company was earning huge profits as per the records and then after the new auditors took over the company. They found there were a lot of issues in the accounts of the company and that had led to its liquidation. Thus the company didnt performs well owing to its malpractices that was not able to cover the same and that led to its liquidation. A large number of investors and stakeholders who had invested in the company were very badly affected. The auditors of the company were held responsible for their actions and were asked to justify the same. Amidst all this, it went into liquidation in the year 2008 and was bought back by Goodyear Early Learning in December 2009 which now operated in 650 centress across Asutralia(Sonu, et al., 2017). The company was unable to pay to its creditors and as a result of this, auditor declined to sign the audit report for the year 2008 stating that the books of accounts are materially misstated for the last few years and needs to be revised and recasted taking into consideration the correct picture. Because of unability to pay off its creditors on time, it has to go into voluntary liquidation in 2008. The child care support company started in the early 2000s and the number of centres started to grow gradually later on becoming 2300 across the major maket and nations. It also acquired few of the big companies to expand its business and reach. It not only became the market leader in Australia but also captured 1% market in the US. It was going big and making huge profits in the year 2004 and 2005 when it had a profit percentage of 15-20%. But amidst all this, its debt portion also got on increasing and in the process the company had a huge debt burden which it was unable to pay. Its shar e prices fell drastically in 2007 by more than 40%. There were many reasons for this dramatic collapse but one of them was incorrect valuation of the acquisitions done and lack of internal control and governance in the company. In place of due deligence of the companies to be acquired by ABC learning, what was going on is only rubber and stamp activity in the company without proper validation. Later the investigations by the lawyers proved that the company was not fulfilling the corporate governance and the ethics of the business and there were huge multi million differnces in the valuation of the deal. (Jones, 2017) Instead of having the investment review committee, it had a orthodox procedure of management group approval which was nothing more than a stamping activity. It also came to notice that the company had paid to one of the other companies some $ 70 Mn instead of the actual valuation which came to $ 30 Mn from the independent valuer. In this way, ABC learning increased its liability by self action of not validating the deals on the basis of the income streams and other major components. The collapse of the ABC learning through all these years was attributable to the lack of corporate governance in the company just 9 months prior to its liquidation. (Fay Negangard, 2017). In the classic case of HIH insurance company, the company collapsed owing to the incorrect and irresponsible valuation of the taken over entity FAI insurance company and its aggresice intent of accounting. Inspite of suffering huge losses in the last year, the chief executive office of HIH insurance company got millions as the severance package in view of the resignation submitted by him and year before the closure of the company.The liquidation had a worldwide impact on the construction and housing business alongwith the re-insuarnce business. Its operations mainly included underwriting services, investment financing and property dealing and it was found that the aggressive accounting strategy at the time of acquisition of CE Health International where the liabilities were understated alongwith the reserves of the company. There was no due deligence being done at the time of acquisition and wrong disclosures were being made to the public in terms of the net assets an liabilities bei ng held by the company and auditors were paid AUD 1.7 Mn for this task. Later on when the actual figures were flashed, the losses of the company multiplied from $ 100 Mn to $ 200 Mn to $ 300 and so on and the resultrs were never published. So, all in all it was a combined effect of many other factors including poor audit quality which can be attributed to liquidation of HIH. The third company i.e., One Tel phone company which was once a revolution among the youth for its mobile phones and internet services, marketing and information system, etc was yet another victim of the weak internal control processes and was ultimately liquidated. The major reason behind this was overstating the sales to around 10 times based on the past trends of 1997 to 2000 when the sales rose by 127%, 40%, 57% and 100% respectively. Inspite of huge growth in revenue numbers, the profits could not be aligned because One tel purchased additional spectrum licenses than required and used funds from public as well, however, in the year ended 30th June. 2000, Tel had a loss of $291 Mn and share prices fell to as low as $ 1. Besides the adverse condition of the shares at the markets, it contined to pay its directors handsomely at $ 0.56 Mn as salary and $ 6.9 Mn bonus. As a result, it went cashless and out of money unable to pay off its debts. This not only made the insolvent but force d the company to lay off around 1400 employees in 2001. The weak internal control by the directors allowed the wrong information to flow to the management and the stakeholders without proper validation. Corporate governance was totally being overridden in this case and its financial reports were no more a decpiction of the true state of affairs. Not only the sales, but the entire receiables, the EBITDA, accounts payable and the trial balance was misstated. It was a case where the accruals were shown to be tremendously high as compared to the market competitors and hence was just a form of window dressing. Conclusion We see that there are a lot of factors that leads a company into liquidation. There are many reasons that lead to this. The most important being the policies of the management which are often not in sync with the standard rules and practices. The company can liquidate in many ways, sometimes when the business is not doing any profit, the companies can go for voluntary liquidation. Sometimes the court orders when the business of the company is not fruitful or against the policies of the government. In this case the loss making units from shown to generate huge revenues, this made a false impression in the minds of the investors. They believed that the company is performing well and hence invested their money in the company. The auditors also did not perform their task with conviction and applied professional skepticism into the matter. They did what the management asked them do. This led to a lot of issues, falsification of the accounts and when the new auditors further interrogated t hen found that the management had indulged in malpractices. (Knechel Salterio, 2016). Recomendations There are several ways by which can prevent the entire case of liquidation. For this it is important that the companies must have a proper stand and should perform all their duties with conviction. The management can also take expert advice to help them in these matters. There are several laws and policies that govern the process of liquidation. All the companies must follow the same. In cases where they require any expert help, they should take. Liquidators must be appointed to make sure that the overall process is profitable for the company. It will also help in protecting the interest of the stakeholders who are dependent on the company. Thus this entire analysis of the ABC Company will provide a basis for the other companies to understand that how important it is for the management to have their stand and how important it is for the investors of the company to make sure that they invest their money after careful considerations. These are the few wyas in which the company can avoi d the liquidation and the stakeholders can get proper returns for their dues(Raiborn, et al., 2016). Refrences Bae, S., 2017. The Association Between Corporate Tax Avoidance And Audit Efforts: Evidence From Korea. Journal of Applied Business Research, 33(1), pp. 153-172. DeZoort, F. Harrison, P., 2016. Understanding Auditors sense of Responsibility for detecting fraud within organization. Journal of Business Ethics, pp. 1-18. Fay, R. Negangard, E., 2017. Manual journal entry testing : Data analytics and the risk of fraud. Journal of Accounting Education, Volume 38, pp. 37-49. Grenier, J., 2017. Encouraging Professional Skepticism in the Industry Specialization Era. Journal of Business Ethics, 142(2), pp. 241-256. Jones, P., 2017. Statistical Sampling and Risk Analysis in Auditing. NY: Routledge. Knechel, W. Salterio, S., 2016. Auditing:Assurance and Risk. fourth ed. New York: Routledge. Raiborn, C., Butler, J. Martin, K., 2016. The internal audit function: A prerequisite for Good Governance. Journal of Corporate Accounting and Finance, 28(2), pp. 10-21. Sonu, C., Ahn, H. Choi, A., 2017. Audit fee pressure and audit risk: evidence from the financial crisis of 2008. Asia-Pacific Journal of Accounting Economics , 24(1-2), pp. 127-144.