Breach of Professional Accounting Ethics Essay Example | Topics and Well Written Essays - 500 words

Breach of Professional Accounting Ethics - Essay Example Enron Corporation was an energy company established in 1985 with headquarters in Houston, Texas. To diversify its business portfolio for long-term investments, it had created Special Purpose Entities (SPEs). According to the EITF 90-15 rule, 3% of the capital for the creation of these SPEs should come from an outside investor. Enron Corporation misused the rule and received the required amount from internal company managers or their wives. The Auditor of the Corporation- Arthur Andersen, in order to remain loyal to the company executives and remain an ‘independent auditor’, provided consultancy to the Corporation and provided misleading and incorrect details of financial audits of the Corporation, which ultimately lead to the Company filing bankruptcy in December 2001, due to millions of debts concealed from stakeholders (Rittenberg et al, 2009, p. 427). The platform for the bankruptcy of Enron was set when its top managers and executives bent the accounting standards fo r their personal gains. In order to diversify its business portfolio, Enron took a fatal turn by deciding to be an energy broker. For this purpose, it started entering into separate contracts with sellers and buyers, thereby profiting from the difference in the prices of the commodities. Keeping its books closed from investors and stakeholders, Enron entered into risky ventures and the accomplice, in this case, was the auditing firm- Arthur Andersen, who concealed the actual position and standing of the Corporation from the outside world. Later on when the differences were tried to be matched, Enron posted mammoth losses running into billions of marks, which spelled demise for it. The Enron scandal is considered to be one of the biggest securities and accounting ethics fraud registered in history. The Securities and Exchange Commission (SEC) was handled the responsibility to examine thecompanies in overstating their financial health.

The Impacts of Internet on Information Literacy and Library Skills Annotated Bibliography

The Impacts of Internet on Information Literacy and Library Skills - Annotated Bibliography Example The researchers investigated how Web-based technology had impacts on the engagement of students. The researchers compared the outcomes of self-reported learning in face to face and the environments of the online learning. The authors also explain that online learning enables the students to meet their lecturers online acquiring for more information concerning their courses. Many students are able to pursue their courses even when they are away from the institution. The students do not really have to attend face to face lectures. This was seen in high enrollment in online courses. I found the source useful because it informed me that one can pursue courses online and receive useful information concerning the course. Chua, A. Y., & Goh, D. H. (2010). A study of Web 2.0 applications in library websites. Library & Information Science Research, 32(3), 203-211. Web sources represent a suitable application that holds immense potential in enriching the communication; enabling collaboration and fostering innovation through the use of information research tools from web such Wikipedia. But until now little work has been done to research web applications in library websites to seek for information. The extent of web application prevalent in the library affects the information acquisition because the seeking of information becomes reliable. Web applications such as Wikipedia have been used in the library in various ways which include but not limited to research and searching of particular information.

Principles of the WTO

Principles of the WTO The General exceptions provide a list of measures that countries can enforce. These measures are a necessity [1]to protect basic and fundamental socio-economic and political interests to protect the character and integrity of a nation. The term necessary was discussed by a previous panel albeit in context to article XX (d) and held that a contracting party could not justify a measure inconsistent with GATT as necessary if there were reasonable available alternative measures that were less inconsistent with GATT provisions.[2] Trade liberalization being the fundamental objective of the WTO comes in direct conflict with national policies and interest of member states article XX of GATT provided exceptions that serve as justification for member states to enforce measures for safeguarding their interests. The WTOs founding and guiding principles remain the pursuit of open borders, the guarantee of most-favoured-nation principle and non-discriminatory treatment by and among members, and a commitment to transparency in the conduct of its activities[3]. The pursuit of a free market and open trade creates a conflict of interest on a national and international level. National policies implemented by governments occasionally do not conform to products and ideals of the international market, an example can be seen between western and eastern governments whereas betting as an industry is accepted in most of the countries, Islamic states such as Pakistan do not allow betting and as such foreign investors cannot run gambling businesses as gambling is prohibited under sharia law. What is generally accepted in one geopolitical area is not considered a norm by another state. It then becomes a challenge to maintain a balance between policies that are a governments legitimate objectives and non-discrimination against foreign competition and objectives that are inconsistent with the ideals of free trade.[4] The appellate body in US-Shrimp best summarized this by stating; a balance must be struck between the right of a Member to invoke an exception under Article XX and the duty of that same Member to respect the treaty rights of the other Members[5] Chapeau Article XX consists of a preamble called the chapeau and subsequent subparagraphs. The Chapeau was introduced into the exceptions article of the commercial policy chapter of the draft ITO Charter during the London session of the Preparatory Committee a delegation in the conference suggested that uncertainty in the protection clause is not desirable as it leaves these provisions open to abuse. To prevent abuse this excerpt to article 32[XX] was introduced[6]; The undertakings in Chapter IV of this Charter relating to import and export restrictions shall not be construed to prevent the adoption or enforcement by any Member of the following measures, provided that they are not applied in such a manner as to constitute a means of arbitrary discrimination between countries where the same conditions prevail, or a disguised restriction on international trade. The suggestion was generally accepted subject to its review to the wording specifically on whether the scope should be limited to import and export restrictions.[7]The amendments were made and the GATT was signed on the 1947 in Geneva and came into effect in 1948,which eventually led to the Uruguay round agreement establishing the WTO in 1994[8]. The historical map of the chapeau is significant as it highlights its objective. Concisely, the chapeau is in place to prevent abuse of the exceptions under article XX to justify a measure that is inconsistent with the General agreement. The chapeau combats this problem through two requirements that must be met by a member invoking the exception. First a measure provisionally justified under one of the sub-paragraphs of article XX must not be applied in arbitrary or unjustifiable discrimination means between countries where the same provisions prevail. This condition involves a prohibition on any measure that has a disproportionate economic impact on products from certain countries when compared to its impact on competitive products from other countries.[9] In Us-Shrimp, the appellate body laid out conditions that must exist for arbitrary or unjustifiable discrimination to be established (1) the application of the measure at issue must result in discrimination;(2) this discrimination must be arbitrary or unjustifiable in character; and (3) this discrimination must occur between countries where the same conditions prevail.[10] The Similar conditions test however will in essence fail in instances where the factors relevant to the measure are significantly different. However in US-Shrimp(1998) the Appellate body held that in circumstances where different conditions between countries prevail, the rigid and inflexible application of the measure may constitute and arbitrary discrimination.[11]The second Justification is discretionary in nature, it is independent of the objective in measure. The effect of this dual justification is to enhance the regulatory autonomy of WTO members.[12] Secondly this measure must not be applied in a manner that constitutes a disguised restriction on international trade[13]. This measure is not clear and panels have not been able to find a certain means on clarifying on the same. It is difficult to ascertain the objective of a measure as the Appellate Body found in Japan-Alcoholic Beverages (1996).[14] However in US-Gasoline (1996)[15] the panel held that disguised restriction can be identified when read with arbitrary discrimination and unjustifiable discrimination. The disguised restrictions amount to arbitrary or unjustifiable discrimination in international trade when taken under the under the guise of a measure formally within the terms of an exception listed in Article XX.. The test used to determine the presence of Arbitrary or unjustifiable discrimination can be used to identify disguised restrictions. The Panel in EC-Asbestos (2001) stated that a restriction which formally meets the requirements of Article XX(b) will constitute and abuse if such compliance is in fact only a disguise to conceal the pursuit of trade-restrictive objectives.[16] These requirements ensure that members submit substantive legitimate claims that do not prejudice the rights of other members to the treaty. Article XX should not be used as a disguise to abscond from the obligations of the general agreement but as an avenue to maintain the balance between rights and obligations of the members to the General agreement. Article XX reflects on the principle of good faith. It ensures fair dealings are undertaken through the obligations of the general agreement. It instils a sense of Duty on the members to respect each others rights while giving them an avenue to further their objectives on a national level[17]. However despite the attempts to limit abuse of the provision, the general exceptions have become the subject of most WTO disputes. In US-Gasoline (1996) the appellate body stated the exceptions under article XX can be invoked as a matter of legal right, however caution should be taken in its use. The exception should not be used in a manner that frustrates the legal obligations of the holder in the General agreement. The provision must be applied reasonably with due regard to the party claiming the exception and the legal rights of the other parties concerned[18]. From the above analysis, the Chapeau was introduced as a firewall. It provides a legal justification for measures that meet the requirements listed in it. The application of the same becomes a subject of dispute as it is difficult to satisfy all the members due to conflicting interests. The Appellate body in US-Shrimp year?addressed the ideal means of application by stating; The task of interpreting and applying the chapeau is, hence, essentially the delicate one of locating and marking out a line of equilibrium between the right of a Member to invoke an exception under Article XX and the rights of the other Members under varying substantive provisions (e.g., Article XI) of the GATT 1994, so that neither of the competing rights will cancel out the other and thereby distort and nullify or impair the balance of rights and obligations constructed by the Members themselves in that Agreement. The location of the line of equilibrium, as expressed in the chapeau, is not fixed and unchanging; the line moves as the kind and the shape of the measures at stake vary and as the facts making up specific cases differ. The chapeau should be used as a balancing provision, on one hand it provides a right for members to invoke an exception to protect their National interests and on the other hand it should ensure members meet their obligations. The margin that separates the two is not fixed, it is based on the circumstances of each case. An objective? Approach is taken considering the prevailing conditions of each case to ensure the appropriate equilibrium is maintained. Article XX can be invoked by a member when a measure has been found to be inconsistent with another GATT provision, this will be a justification of the inconsistency and will have to be backed with evidence to disprove the claim. Article XX can be construed to be an Omnibus Clause as it covers all provisions in the GATT 1947.The wording of the preamble, reflects the same nothing in this agreement shall be construed to prevent the adoption or enforcement of measuresà ¢Ã¢â€š ¬Ã‚ ¦ In US-Section337 Tariff Act (1989) stated that measures satisfying the conditions set out in article XX are permitted even if they are inconsistent with other provisions of GATT 1947.Article XX however provides limited and conditional exceptions listed in the respective sub paragraphs inconsistent with another provision of the General agreement.[19]The conditional limitations serve two functions, first they are necessary to maintain a balance between obligations under GATT and National Policies, and secondly they prevent abuse of the obligations under the guise of protectionism[20]. Article XX can be invoked by a member only when a measure by that member has been found to be prima farcie[21] inconsistent with another provision the complaining party has to submit sufficient evidence supporting this claim, the burden then shifts to the defending party that has to provide evidence to disprove this claim. The burden of proof to show that a measure has been violated lies with the party invoking it in Canada Import, Distribution and Sale of Certain Alcoholic Drinks by Provincial Marketing Agencies [22] and the 1994 report in United States Measures Affecting the Importation, Internal Sale and Use of Tobacco[23] In the former the panel concluded that with the exception of the listing and delisting of practices in Ontario, the United States had not substantiated its claim that Canada still maintained listing and delisting practices inconsistent with Article XI of the General Agreement. The latter In view of the Panels analysis, the Panel considered that the evidence did not support the complainants claim that the DMAs penalty provisions were separate taxes or charges within the meaning of Article III:2 furthermore the Panel concluded that the evidence did not demonstrate that Section 1106(c), Fees for Inspecting Imported Tobacco, mandated action inconsistent with Article VIII:1(a) of GATT 1947. Both cases reflect the Panels Jurisprudential approach on the burden of proof in which previous and subsequent panels have maintained that the burden of proof rests on the party making a complaint, the burden then shift to the defending party that has to provide evidence to disprove this claim.   Jurisprudence from the AB has laid down a two-tier test for the application of Article XX in a dispute. In US Gasoline 1996 the Appellate Body established the two-tier test involved a provisional justification by reason of characterization of the measure and appraisal of the same measure under the introductory clauses of Article XX[24] First, a Panel has to consider whether the respective measure falls within the scope of subparagraphs (a) to (j) In AB report in Korea-Measures Affecting Imports of Fresh, Chilled and Frozen Beej [25]; The Panel focussed on whether the dual retail system is necessary to ensure compliance with the law under the Unfair competition Act which on the face of it was inconsistent with provisions of the WTO. It examined enforcement measures where fraudulent misrepresentation has occurred and found that the dual retail system was not used. Instead Korea used a traditional enforcement system which was reasonably available and as such it could not fall under Article XX (d) and as such could not justify the dual retail system as a necessity under Article XX (d).A measure has to be within the scope of Article XX for it to be enforceable. The second test is whether a measure meets the requirements of the chapeau under article XX, and was necessary to achieve the respective objective. In AB report in European Communities Measures Affecting Asbestos and Asbestos-Containing Products[26]; The AB disagreed with the panels findings that considering the evidence relating to health risks associated with the product, under Article III: 4 nullifies the effect of Article XX (d) of GATT, It however held that Article XX (d) allows members to adopt and enforce a measure, Inter alia necessary to protect human life and health although that measure is inconsistent with another provision. Under Article III:4, evidence relating to health risks may be relevant in assessing the competitive relationship in the marketplace between allegedly like products. The same, or similar, evidence serves a different purpose under Article XX (b), namely, that of assessing whether a Member has a sufficient basis for adopting or enforcing a WTO-inconsistent measure on the grounds of human health. This ruling sheds light on the authority of article XX in GATT, if a measure satisfies the requirement of the chapeau and is inconsistent with another article in the Agreement, a member will be able to adopt and enforce a measure to achieve the objective that is, in this case to protect, human life. The end justifies the means. Articles under GATT should be interpreted independently and with respect to the relevant provision. The AB held that provisions satisfy the article XX if they are necessary to adopt and enforce a necessary measure under Article XX (a)-(j)à ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦.. It is a generally accepted principle of interpretation that exceptions are to be interpreted narrowly under the principle of (singular non sunt extendena)[27]however the Appellate Body has adopted a flexible approach in EC-Measures Concerning Meat and Meat Products (Hormones) 1998, the Appellate Body stated that characterizing a treaty provision a an exception does not justify a stricter or narrower interpretation of that provision[28]. Jurisprudence shows that ABs have adopted a less restrictive approach in a way that balances between commitments and exceptions. This approach takes after the ordinary meaning of interpreting treaties where a treaty shall be interpreted in good faith and in accordance with the ordinary meaning to be given to the terms of the treaty in their context and in light of its object and purpose[29]. This Approach was used in the US Gasoline (1996) and US-Shrimp (1998) where the panel stated that: the context of article XX (g) includes provisions of the rest of the General Agreement including particular Article .conversely, the context of Articlesà ¢Ã¢â€š ¬Ã‚ ¦ includes Article XX, accordingly, the phrase @relating to the conservation of exhaustible natural resources may not be read so expansively as seriously to subvert the purpose and object of Article II: 4.Not may Article III:4 be given so broad a reach as effectively to emasculate Article XX (g) and the policies and interest it embodies. The relationship between the affirmative commitments set out in e.g. Articles I,II and XI, and the policies and interests embodied in the General Exceptions listed in Article XX, can be given meaning within the framework of the General Agreement and its object and purpose by a treaty interpreter on a case-to-case basis, by careful scrutiny of the factual and legal context in a given dispute, without disregarding the words actually used by the WTO members themselves to express their inten t and purpose[30]. The approach taken by the AB entails to maintain a balance between it then takes various factor in consideration, first it aims to facilitate the fundamental WTO objective of trade liberalization, second balancing member interests, General rules of interpretation, which inter alia include giving light to the context and meaning of the preamble. SCOPE As discussed earlier on, it is clear that article XX is a universal exception and the scope of application is broad. Article XX unlike other exceptions is not interpreted in the strict and narrow sense.[31] The main question that has arisen is whether article XX can be used to justify inconsistencies with obligations set out in Agreements other than GATT 1994.[32] To understand this scope of article XX in this context it is essential to understand its historical objective. During the GATT negotiations, the negotiators took the a la carte approach, which meant that members could not choose particular items but had to take everything that was offered, in contrast, during the Uruguay rounds the negotiators introduced the single undertaking approach, where membership of the WTO was made contingent on accepting all treaties as a package.[33]The members had to Join all agreements administered by the WTO[34].The aim of the shift was to consolidate disciplines negotiated in earlier rounds to all WTO members. The single undertaking idea is ingrained in the WTO ideology, it was introduced to curb fragmentation of international agreements (a La Carte).as a consequence all agreements under annex 1A of the WTO Charter were consolidated to into one document, the WTO Charter. There is no express provision in the GATT 1947 or any of the agreements under annex 1A that shows a correlation between the two. However in the event of a conflict between the two the latter shall take precedence. Lex specialis agreements take precedence over Lex generalis agreements[35]. The ambiguity on this contentious issue was shown in the AB report United States -Measures relating to shrimp from Thailand (DS343), United states-Customs Bond Directive for merchandise subject to Anti-Dumping/countervailing Duties[36]. India raised a valid point by questioning whether a defence under Article xx (d) was available to the United States to justify a measure found to constitute a specific action against dumping under Anti-Dumping agreement. The panel answered this by stating we do not express a view on the question of whether a defence under Article XX (d) of the GATT 1994 was available to the United States. The panel failed to give a definitive answer. However most recently in the in China-Publications and Audio-visual products[37] China invoked Article XX (a) to Justify the inconsistent trading rights commitments in paragraph 5.1 of Chinas Accession protocol. As in the Case of the US-Customs Bond directive[38] the panel decided to first measure whether the measures met the requirements of Article XX (d) rather than expressly on the availability of Article XX as a defence. However the Appellate Body did provide a definitive answer and criticized the panels reliance on the arguendo in answering the  Ãƒâ€šÃ‚   in question.[39] The Body observed that the provisions that China seeks to justify have a clearly discernible, objective link to Chinas regulation of trade in the relevant products. In the light of this relationship between provisions of Chinas measures that are inconsistent with Chinas trading rights commitments, and Chinas regulation of trade in the relevant products, we find that China may rely upon the introductory clause of paragraph 5.1 of its Accession Protocol and seek to justify these provisions as necessary to protect public morals in China, within the meaning of Article XX (a) of the GATT 1994.In light of the above China could rely on Article XX to Justify measures in a WTO agreement other than GATT 1994 in this case, Chinas accession Protocol. Specific Exceptions under Article XX of the GATT 1994 Subparagraphs (a)-(j) of Article XX lists detailed and specified exceptions for measures inconsistent with other provisions of GATT 1994.The specified exceptions provide a comprehensive list of grounds[40] that can be used to justify an inconsistent measure. The wording of various terms in the exceptions denotes a difference objective. As analysed in US-Gasoline the appellate Body stated that: In enumerating the various categories of governmental acts, laws or regulations which WTO Members may carry out or promulgate in pursuit of differing legitimate state policies or interests outside the realm of trade liberalization, Article XX uses different terms in respect of different categories. It does not seem reasonable to suppose that the WTO Members intended to require, in respect of each and every category, the same kind or degree of connection or relationship between the measure under appraisal and the state interest or policy sought to be promoted or realized. Each and every subparagraph enjoys a certain amount of autonomy, in this respect they serve a different purpose and as such should be interpreted in their ordinary meaning in accordance with the general rules of interpretation. Article XX (a) On the offset, the issue of public morals and international trade proves to be a problematic. Public morals differ between states, the relativity is bound to conflict with norms and rules set out in international practice. Article XX(a) as an exemption is designed to allow a nation to participate in the international trade while preserving certain aspects of its sovereignty over its domestic, political and legal order.[41]It is a provision that maintains self-preservation. The issue of public morals invites a sense of ambiguity, broadening its scope of application, it becomes important to underline a basis for an interpretation of its meaning within the context of international trade. The problem is there have been few decisions and scholarly articles touching on this exception.[42] In US-Gambling (2005) the stated that the term public morals denotes standards of right and wrong conduct maintained by or on behalf of a community or nation, the content of the concept of public morals can vary from member to member, depending upon a range of factors, including prevailing social, cultural ,ethical and religious values and members should be given some scope to define and apply for themselves the concept of public morals in their respective territories, according to their own systems and scales of values. This definition was adopted by the panel in China-Publications and Audio-visual products (2010). The panel then set the ground work for a GATT inconsistent measure to be justified under Article XX(a) it stated the measure must be designed to protect public morals and necessary to fulfil the that policy objective.[43] The lack of jurisprudence with this article is bound to create problems in the future. It is clear that it is impossible to set a baseline for what is morally right or wrong. This exception is solely aimed at maintaining the sovereign integrity of a member. Article XX (b) The scope of paragraph XX (b) is not definitive however it is clear that sanitary and phytosanitary measures were the principal measures that occupied the minds of the drafters[44]This is clear in the Sanitary and Phytosanitary Measures (the Sps Agreement) where the preamble states; Preamble to the Sps Agreement that refers to Article xx (b): Desiring therefore to elaborate rules for the application of the provisions of GATT 1994 which relate to the use of sanitary or phytosanitary measures, in particular the provisions of Article xx(b) This article concerns measures that are necessary to protect human, animal or plant life or health. Jurisprudence on the application of Article XX (b) relies on three requirements: (i) Whether the policy reflected in the measure falls within the range of policies designed to achieve the objective of protecting human à ¢Ã¢â€š ¬Ã‚ ¦ life or health. In other words, whether the measure is one designed to achieve that health policy objective; (ii) whether the measure is necessary to achieve said objective; and (iii) whether the measure is applied in a manner consistent with the chapeau of Article XX.[45] The requirement is relatively straightforward and hasnt created problems with interpretation. The adjudicators must determine if a risk exists and analyse the degree of risk caused by the product[46]. This risk has to have a direct relation to the measures taken, to do this, the Appellate Bodies have examined, the design and structure of the measure and it has become apparent that the measures undertaken to achieve this objective are broad. In Japan-Alcoholic Beverages II the Appellate Body stated: the aim of a measure may not be easily ascertained, nevertheless, its protective application can most often be discerned from the design, the architecture and the revealing structure of a measure[47] In Brazil-Retreaded Tyres (2007), Brazil submitted a claim that the accumulation of waste tyres creates a perfect breeding ground for disease carrying mosquitoes which posed a substantial risk through the transmitting of diseases such as dengue and yellow fever. The accumulation of waste tyres also created the risk of tyre fires and toxic leaching. Brazil argued also argued that the risk posed to animals was high due to mosquito-borne diseases and numerous toxic chemicals and heavy metals contained in the pyrolytic oil released from tyre flames.[48] The panel accepted Brazils argument and concluded that, Brazils Policy of reducing exposure to the risks to human, animal or plant life or health arising from the accumulation of waste tyres falls within the range of policies covered by Article XX (b).[49] The correlation between a measure and a policy can be adduced from the analysis of the objective. Measures that have no subjective relations are often required to fulfil the policy objective on health policies. The scope is broad and can easily invite protective measures under the guise or Article XX (b). Secondly For a measure to fall under the ambit of Article XX (b), has to meet the necessity requirement and meet the requirements of the chapeau.[50] In addition the description of the necessity requirement with respect to the chapeau.[51]However in order understand the necessity requirement within the meaning of Article XX(b) the Appellate body in Brazil-Retreaded[52] tyres stated that, a panel must consider the importance of the interests or values at stake, the extent of the contribution to the achievement of the measures objective and its trade restrictiveness. In this balancing approach, a balance of probabilities taking into account all relevant factors assists the adjudicator reach an appropriate decision. However other texts argue that this is not a balancing or proportionality test, rather it is a reasonable test, whether a reasonable regulator could have adopted the measure it did[53]. This approach is narrow and takes on a defensive approach, I do not agree with this view as it limits the rights of a member to achieve a policy objective. In this situation protection of national interests specifically relating to health policies. The more vital or important the common interests or values pursued, the easier it would be to acc

Goodbye Columbus Essay examples -- essays research papers fc

Sometimes there are two novels that have the same theme, and sometimes they have the same plot, but in the case of the two novels, The Great Gatsby, by F. Scott Fitzgerald, and the novel Goodbye Columbus, by Philip Roth they explore the same dynamics of the chase of the American dream. In both novels there are similar themes, they both use the idea of sex and money as a form of power. Both novels can relate to each other because the authors decided to show how the pursuit of the American dream may not always be a good thing, and how sex and money can cause problems in that pursuit. Overall in both of the novels the reoccurring theme of sex, money and the search for the American dream is present and in both novels the authors show that just because it may seem like someone may have everything, that is not always the case. The idea of the new world verses the old world is a major premise in the novel Goodbye Columbus. In this novel there are two families who live very different lives. The Patimkin family, and the Klugman family. They represent the struggle between the new and old world. The Patimkin family is the wealthy middle-class family and they live in the hills, they also belong to the country club, which is a representation of having money and living the American dream. The idea of belonging to the country club is a major part of the novel. The country club gave the Patimkin’s a replica of middle class life in America. Since the Patimkin’s were Jewish they didn’t have the opportunity to belong to a regular country club, they belonged to the Jewish one, which is why it was the closest replica of the American dream to them, because they were not allowed to be part of the non-Jewish country clubs. The Patimikin’s represent the new world, they achieved higher success and they are able to identify with the non-Jewish part of middle class society a lot more then their fellow Jewish immigrants who have not fully assimilated to society. On the other side of the coin there is the Klugman family. They represent the old world. They live in the valley with the rest of the Jewish immigrants and they live meagerly because they do not have that much and they have not gained much success in their lives while living in the United States. The two characters that represent the old and new world are Brenda Patimkin and Neil Klugman. To Neil, Brenda represents what he doe... ...ce her to do something she didn’t really want to do. Brenda too had her faults, she was raised thinking she was a princess, just as Daisy thought that she was special because she had always been raised as a wealthy young girl, and both women always got what they wanted. So when Brenda was with Neil she expected him to treat her the same way her father had always treated her, and she expected to get what she wanted when she wanted it. The conflict between what each person wanted is what lead to the end of both novels. In Goodbye Columbus Neil and Brenda split after Neil realizes that he wants a way out of the relationship, so the two end up breaking up in the end. In The Great Gatsby Daisy and Gatsby never end up together, but Gatsby’s undying devotion to Daisy does end up getting him killed. This shows that the theme of sex in both novels is there to prove that it is not always the best thing to have and that it is not the foundation for a very good relationship. Th e theme of sex has more to do with having power, which is something that all of the characters in both novels dream about having. Bibliography The Great Gatsby, by F. Scott Fitzgerald Goodbye Columbus, by Philip Roth

Mexican Immigrants

The number of Mexican immigrants, both legal and illegal, in California today is quite staggering.   Amidst the terrorist threat issues and various biological scares, these immigrants have changed the economy of California completely. The state of California once boasted a healthy employment market for immigrants, as well as natives.   Now, the economy of California is in recession, along with the rest of the United States.   According to the California Employment Development Department, unemployment numbers rose to 4.5 percent in October, which is a rise from the 2.1 percent a year ago. Of the thousands of jobs lost in September and October, over half were in hospitality, service, and construction.(The Waiting Game, 2006) As a result of the drop in employment, Mexican immigrants are struggling to survive.   Most immigrants are in the United States to make a better life for their families, who are often still in Mexico.   They work and earn wages to pay their living expenses here, and the rest is sent back to their families.   Most have now taken to the streets to stand and wait for a job opportunity.   Undocumented seasonal workers are the most vulnerable.   They make up 8.5 percent of the total number of immigrants, and they have to resort to sleeping in parks and under bridges. According to Martha Sanchez-Gomez, a specialist from the Social Research Institute of the Nacional Autonomous University of Mexico, said that immigrants suffer discrimination and social vulnerabilities.   She also states that permanent immigrants make up 61.6 percent of the total, while those who travel back and forth between here and Mexico represent 28.8 percent.   The latter are those who work with the high seasons, when the demand for workers is higher.   Ã‚  (Mexidata.Info-July 2005) The adult immigrants are not the only ones who suffer.   The numbers of children that have had no formal education before immigration is outrageous.   These children fall far behind the children of other California residents.   Tied in with the uneducated parents, they struggle just to get through day to day life.   Ms. Sanchez-Gomez states that statistically, 3.2 percent of adult immigrants have had no schooling, whereas 66.6 percent have a maximum of six year of education.   The majority of the farm workers are young men with very low levels of education.   About 10 percent are women, who prefer jobs as hotel chambermaids or as domestic workers, or to do cleaning work in nearby restaurants. It is widely believed that Mexican immigrants should be allowed to become United States citizens on the conditions that they pass the citizenship tests and that they cooperate with local government.   While this is an opportunity for them, it leaves a gapping whole in local economies as well as the nation’s economy. There are several views, both pros and cons, to letting Mexican immigrants stay in the United States.   There is a heated debate taking place now that, if solved, will provide some general laws that are more defined than what they are now. Think about the pros to illegal immigrants become permanent citizens.   These immigrants will contribute more money to economies.   Some will continue their education, and go one to open more businesses, thereby providing more employment.   Because they have an unspoken assumption that they should earn their own way, the immigrants tend to struggle in silence, never asking for governmental financial services such as Food Stamps.   This reduces the liability to tax payers. The cons to illegal immigrants staying in the United States far outweigh the pros.   Immigrants have caused the homeless population to rise.   The available employment, as stated before, has dropped severely, largely due to the fact that the immigrants are satisfied with working for minimum wage.   The available housing has dropped as well, and will continue to drop due to the large numbers of illegal immigrants that manage to sneak across the border. Mexican immigrants increase the poverty levels.   Although they are making as much as 10 times what they would in Mexico, the standard of living in the United States is much higher.   These immigrants do not generally take this information into account when they make their plans to immigrate.   About 47 percent of undocumented Mexicans believe that improving their quality of life can only be improved by coming to the United States. One common myth about illegal Mexican immigrants is that they are all criminals deserving to be severely punished.   However, the typical immigrant is an honest person, struggling to give a better life to himself and his family.   A large percentage of these immigrants mind their own business, and are far from being violent criminals.   Can we say that much about the United States population? Another quite racist myth about the immigrants is that they are just here as parasites that are feeding off our tax dollars and not contributing in return.   As stated earlier, they know that they have to pay their own way, and thus always offer something in return for what they may need.   Mexican workers pay sales taxes on their purchases, the same as everyone else, but illegal immigrants are often taken advantage of and paid below minimum wage.   This gives the employer a higher profit margin.   They are simply pocketing the taxes they withhold from payrolls. Right now, with the nation being in the condition that it is, the Mexican immigrants are hurting us more and more the longer that they stay here.   Most of these immigrants can not read or write, let alone speak English.   They are taking up valuable space and employment that is severely needed to raise our national economy.   We have enough problems with Americans.   We have a growing number of homeless.   We have a growing number of unemployed mothers and fathers, who struggle to feed their children.   The dependency of government social services by Americans grows as each day passes. There needs to be a set decision made as to the fate of the Mexican immigrants.   Either we give them the opportunity to become citizens, or we deport them.   There should be no in between.   Those that cannot become legal immigrants, even if they have a temporary work visa, should be deported as well.   There are other ways for the United States to help the Mexicans. One way that the United States can offer assistance to Mexicans, without the fear of it being solely a charity effort, is to open more businesses in Mexico.   We have all these huge corporations and ridiculously large multi-million dollar companies.   If we start opening more businesses in Mexico, with pay standards the same as ours, Mexico’s economy will benefit.   Why should the drug dealers and slum lords be the only ones that are happy and have a good quality of life? Resources 1.  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Hue, Vanessa   (September 9, 2005) Mexican Immigrants’ Kids Falter in School  Ã‚  Ã‚   http://sfgate.com/cgi-bin/article.cgi?file=/c/a/2005/09/09/BAGL1EKTDM1.DTL 2.  Ã‚  Ã‚  Ã‚  Ã‚   Notimex News Service Of Mexico City (July 25, 2006) Mexican Immigrants in California Lack Basic Services   for Mexidata.Info   Ã‚  www.mexidata.info/id555.html 3.  Ã‚  Ã‚  Ã‚  Ã‚   Schefler, Chris (2006) writing for the University of Dayton  Ã‚  Ã‚  Ã‚  Ã‚   Racist Myths about Mexican Immigrants  Ã‚  Ã‚   http://academic.udayton.edu/race/02rights/guadalu4.htm                              

Wind power

Is The Use Of Wind Power A Viable Option For Energy Hungry Cities?Introduction Wind power is the transition of air current energy into electricity utilizing air current turbines With the universe ‘s eyes on renewable energy, air current power has been deemed a really feasible option. Wind Energy is portion of Business Exchange. Wind energy as a power beginning is attractive as an option to fossil fuels its plentiful, renewable widely distributed and produces no green house gases. Wind power is one such beginning and this study investigates the possibility of powering metropoliss, either entirely or in combination with other sustainable power beginnings. Around the Earth air current power is turning fast, with an addition of over 30 % in installed capacity last twelvemonth.Sustainability And Integrated Energy ProductionSustainability has many definitions it can be best explained in as a method in reaping or utilizing a resource so that the resource is non depleted or damaged for good. The ability to supply for the demands of the universe ‘s current population without damaging the ability of future coevalss to supply for themselves. When a procedure is sustainable, it can be carried out over and over without any negative environmental jeopardies or impossibly high costs to anyone involved. Regardless of the account and cultural differences most should hold that sustainability is the thought of reaping a resource to run into whatever people ‘s demands are without consuming or significantly cut downing the resource whilst besides non bring forthing any harmful effects upon the local or planetary environment. Is sustainability feasible and possible in today ‘s universe with energy hungry metropoliss and can weave be one of the options to doing renewable sustainable energy viable for metropoliss ; this is the inquiry explored in the undermentioned subdivisions.Wind PowerWind power is a signifier of energy Wind power is the transition of air current energy into a utile signifier of energy, such as electricity, utilizing air current turbines. By the terminal of 2008, worldwide nameplate capacity of wind-powered generators was 121.2 gig Watts In 2008, air current power produced about 1.5 % of world-wide electricity use and is turning quickly, holding doubled in the three old ages between 2005 and 2008. . The turbines can be used separately to power little distant installings that have low power demands such as H2O pumping Stationss or single places. This is ideal to take advantage of an country ‘s available air current, land usage and the economic sciences of bring forthing electricity by and large requires a centralize production agreement ; all to run into the of all time increasing demands of metropoliss and towns power demands whilst minimising the environmental impact related to power coevals and to some extent the impact of power transmittalPlacement Of TurbinesTurbines can be placed on land or offshore over H2O ( lakes, seas, oceans ) where land is non openly available.RequirementsWind turbines require consist ent predominating air currents between 3m/s1 ( 7 mph2 ) and 25m/s ( 56 miles per hour ) . The optimal air current velocity for air current turbines is around 16m/s ( 36 miles per hour ) ( Macfarlane Generators, 2006 ) . Unfortunately, non all parts of the universe have these demands. Typical big air current turbines have the undermentioned demands Wind Turbine Area and Height Requirements ( Macfarlane Generators, 2006 ) Minimal pes print ( for tower merely ) 4 – 5 m ( 12 – 15 foot ) Average tower tallness 50 – 80 m ( 150 – 240 foot ) The blades of turbines can widen some 50 or 60m. This means puting weave turbines near tall edifices requires careful planningEnvironmental EffectssWind Power Unlike All Other Energy Producing Sources Do Have Impact On Environment1 ) Increased Lightning Strikes – the towers attract lightning. 2 ) Noise Pollution – Turbines produce low frequence noise ( in the scope of 13- 18 Hz at about 50db ) ( American Wind Energy Association, 2006 ) . 3 ) Television/Radio Interference – This has been mostly reduced by utilizing composite stuffs in building. 4 ) Aesthetics & A ; Visual Intrusions – Tall towers are non attractive to many people and can destroy the landscape of an country. 5 ) Property Value impact – Fears falling belongings values by occupants is besides an impact issue. To day of the month no survey on this issue has shown these frights to be true. 6 ) Tourism – It is good for metropoliss to advance their air current farms as a signifier of green touristry and to educate visitants and locals on the positive facets of renewable energy. 7 ) Birds, Bats, Insects and Other Flying Animals – Turbines can kill winging animate beings. This impact can be minimized by understanding migration forms and utilizing supersonic warning devices. 8 ) Global Warming & A ; Green House Gases – Wind turbines use zero burning and therefore hold zero emanations. 9 ) Renewable Source of Energy – The air current is a wholly renewable beginning of energy.Options And Other Renewable Beginnings1a ) Hydroelectric has zero nursery gas emanations, provides good return for investing, and low care. The job of handiness bounds usage of this resource. 1b ) Geothermal has zero nursery emanations and has low care. The jobs are handiness of ‘hot ‘ musca volitanss and emanation of heat into the environment ( rivers ) . 1c ) Tidal power shows important promise, nevertheless, the handiness of suited locations ( about land locked basins ) is debatable. It has zero emanations but has some important environmental impacts upon local wildlife. 1d ) Wave power is really much in its babyhood and suffers greatly from an highly rough and hard environment. The capitol costs versus power end product topographic point this engineering forthrightly still in the research and development phase. 1e ) Solar either in the signifier of photovoltaic ( electrical production ) or H2O heating offers sensible returns for place proprietors and can easy be incorporated into the building of edifices. Non-Renewable Beginnings Coal is cheap, copiously available and already good established. It produces unacceptable degrees of nursery gas emanations and in some instances acid emanations. Oil and its by-products are already a monolithic substructure. It produces a monolithic sum of nursery emanations, pollutants, causes monolithic planetary political jobs and is fast running out. It is a short term cheap option. Methane or natural gas is similar to oil in many respects. It produces nursery gases ( although less than oil ) and is besides running out as a resource. It every bit good, still remains an low-cost option.DecisionWind power has and continues to maturate and leads the battalion of alternate and sustainable energy beginnings. The efficiency, handiness and acceptableness make it the best practical environmental option. The little and acceptable impacts of air current power are negated when sing the sum of nursery gas production and ensuing clime change/warming ( Maslin 2004, p.16-17 ) from more traditional beginnings of power. Wind power, nevertheless, is non wholly stable as a base entirely beginning of power and is best applied with other signifiers of renewable power coevals as portion of an incorporate energy production system ( e.g. Wind/Solar, Wind/Nuclear, ECT ) . As such air current power is a feasible beginning of power for energy hungry metropoliss where the resources are available to take advantage of it. The chief resistance to weave power is non technological ; it is political. However, the hereafter of air current power looks bright as the investing continues to flip projectile, as in the instance of Spanish investing ( Montes 2005, p. 477 ) . Wind Power is decidedly a feasible option for energy hungry metropoliss that have the resources to set wind energy in topographic point.