The way weaponry has been portrayed. Essay Example for Free

The way weaponry has been portrayed. Essay Theme: The way weaponry has been portrayed. Throughout literature poets have used various literary devices in order to convey their message to the audience. Wilfred Owen has cleverly personified weaponry in the context of war and has woven it in his poems. This in turn accentuates the message he is trying to convey the paradox of War. The use of this tool is most prominent in three of his poems, The Last Laugh, Arms and The Boy and Anthem for Doomed Youth. In these poems he depicts weapons as sinister, flesh-hungry savages whose only purpose is to kill. In Anthem for Doomed Youth Wilfred Owen writes and elegiac sonnet moaning the loss of innocent life. Like his other poems to one too is steeped in irony. War he wants to point out is not fanfare and glory. It is dirt and muck and pain and struggle which ultimately end in death. His view of war is greatly influenced by his own experiences. Disenchanted, brutalised and lied to by his own nation he like so many others felt betrayed. They were taught that war was glorious and soldiers were proud and valiant, the truth of it was that war was none of these and soldiers were being herded like cattle to tthose deaths. He goes on to personify weapons in the Last Laugh as mocking the soldiers that they ruthlessly killed using words such as â€Å"guffawed and chirped† In the poem Arms and the Boy, Owen changes the portrayal of the weapon and showcases it as a toy that is being handed out to a child â€Å"Let the boy try along this bayonet-blade†. Along with the description of the weapon Owen also juxtaposes the loss of innocence that prevailed during the time of war. In the poem Sonnet On Seeing a Piece of Our Heavy Artillery brought into Action Owen portrays weapons as an object that has to be paid respect to, this is shown by the words ‘thou, thee’. He furthermore goes on to personify the guns by saying that he slowly lifted ‘thou long black arm’ and also describes the destruction that they eventually cause. The four poems have a lot of literary devices packed into them such as sound imagery, metaphors and personification which compliment his description of the weapons. World War 1 was the war that changed history. The use of mechanised weapons on an unsuspecting enemy proved to be the biggest challenge. Earlier war was seen as something glorious and even  chivalrous. World War 1 overturned that view, the senseless bloodshed, the ruthless use of weapons made this war anything but glorious. Owen was one such soldier who first hand experienced the horrors of war and unlike poets before him conveyed the reality of war. He and a few others were instrumental in ripping the faà §ade of the honour and glory that war claims to be. His poems are raw, undisguised versions of the harsh reality of what was occurring in the t renches of the Western Front. Wilfred Owen uses a significant amount of literary devices to convey how weapons play a large role in warfare. His poem the Last Laugh begins with an expletive, ‘Oh! Jesus Christ! I’m hit’ the title itself is rich in irony as the poem goes on to depict how the weapons that are personified ‘chuckle’ and ‘guffaw’ at the soldier’s death. Lines like ‘the bullets chirped, machine guns chuckled†¦and the Big Gun guffawed’ reveal the dark humour that underlies the poem. The use of onomatopoeia adds to the chilling darkness of the imagery, â€Å"tut tut and the way the splinter spat and tittered’ are evidence of this. His use of alliteration enhances the poetic tempo. The ‘lofty Shrapnel’ is personified as it ‘gestures leisurely’ at the dying man calling him fool. Weapons are further personified as grim, hostile entities. The Bayonets have ‘long teeth’ and grinned as ravels of shells ‘hoot and groan and gas hisses’. The use of capital letters to classify the weapons furthe r draws attention to their significance, in this case as purveyors of destruction. In Arms and the Boy, Owen depicts how innocence is destroyed by war. The title itself seems like an oxymoron because children are usually not associated with weapons. The poem begins with a calm suggestion of letting the boy try the bayonet blade and see how ‘cold the steel is’ The bayonet itself is personified as a creature with a predatory nature, ‘it’s keen with hunger of blood’ its appetite is further described as ‘famishing for flesh’ this use of alliteration of fricative sounds embellishes the rapacious nature of the weapon, it is described as being ‘blue with all malice, like a madman’s flash’ this simile conveys the cruelty and evil that is associated with this weapon. By using explosive sounds and the use of adjectives such as cold increase the sinister effect of the weapon. The second stanza similarly begins with a tender gesture asking the young boy to ‘stroke these blind blunt bullet leads’ the use of consonance  adds to making the bullets seem less deadly than they are words such as ‘ long to nuzzle’ portray warmth but ironically the euphuism , ‘in the hearts of lads’ stands for the death of young children. Cartridges are described as having fine zinc teeth, their sharpness is compared to ‘the sharpness of grief and death’ in saying ‘give him’ these weapons of destruction the poet is juxtaposing innocence with experience and death. Owen does so in a manner that seems innocuous asking the boy to play with these objects of death and destruction. The third stanza ‘his teeth seemed for laughing round an apple’ conveys the idea of childish innocence. The young boy does not have fangs nor ‘claws behind his fingers supple’. Furthermore Owen writes ‘God will grow no talons at his heels or ‘antlers through the thickness of his curls’. This conveys that God had not meant for man to be like a beast. Man needs to arm himself with weapons to don the mantle of a predator. In showing the young boy through the ‘thickness of his curls’ further implies how angelic and innocent he is. Owen is bereaved that he will one day pick up the weapons of destruction and will thus be robbed of his innocence. Owen uses many literary devices such as personification to depict the weapons he says the cartridges ‘have fine zinc teeth’ and the bayonet is described as being ‘keen with hunger of blood’. The poet alludes to Virgil’s epic the Aeneid ‘of arms and the man I sing’. The poem itself uses half rhyme and alliteration ‘famishing for flesh’, ‘blind blunt bullet leads’ to convey the tone of the poem which is largely sinister. In his poem ‘Anthem for doomed youth’ Owen takes the theme of how weapons destroy one step further. Here to the imagery is stark and the poem begins with sound imagery, ‘what passing bells for these who die as cattle?’ The reference to cattle further shows the diminished emotion that war instils in humans. Soldiers are equated to cattle and the death knells are merely in passing. Written as a Petrarchan sonnet with a ABA rhyme scheme Anthem for doomed youth vividly demolishes the myth of soldiers being valiant of glorious in battle. Here too weapons are personified guns are shown as having ‘monstrous anger’ and ‘the stuttering ripples rapid rattle’ The use of alliteration further enhances the sound imagery as the reader is transported back in time. Word s such as ‘stuttering and patter’ convey a sense of grief and hesitation. There is no one to grieve for those who have  died, ‘no mockeries now for them†¦nor any voice of morning save the choirs’ and these choirs are that of the ‘shrill demented, wailing shells’ by using words such as wailing and mourning Owen is trying to depict the harsh reality that the soldiers had to face. There is neither fanfare nor celebration ‘and bugles call for them from sad shires’ the soldiers are portrayed as the forgotten, remembered only in the ‘pallor of girl’s brows’ And in the ‘tenderness of patient minds’. Owen juxtaposes very interestingly the two themes of religion with war. The imagery of candles and flowers are harshly juxtaposed against that of death and pain. His use of mild innocuous language contrasts sharply with the violence of the action depicted. The two stanzas are starkly different as the first vividly describes the horror of war and the second the hope of the families left behi nd waiting for fathers, brothers, sons to return. The disillusionment and bitterness is illumined in this poem. The tone is contrite and bitter and a sense of irony pervades the poem. Written as a eulogy the heading conveys the theme perfectly, it is truly an Anthem for the youth who are doomed to die in a war that made no sense. In the Sonnet that Owen wrote he describes the weapons initially as an object those posses’ majestic qualities. He praises the gun by calling it â€Å"Great† which shows his respect for this artillery. He furthermore shows the Gun ‘towering towards heaven’ which shows that the gun is about to attack God himself, portraying the amount of power that it posses. He personifies the gun and lifted its ‘long black arm’. He also describes the canon as a weapon that protects its soldiers as well as kills. Throughout this poem he admires the weapons but the last two lines reveal his true perception of artillery. Harsh words such as ‘cut thee from our soul’ shows the level of resentment that he has against weapons as he also asks God to ‘curse thee’. The title itself is absurd as a Sonnet is a poem that is addressed to a lover however he uses it differently and uses it to both praise the weapons as well as criticise them. All of Wilfred Owens poems are bound by the sense of irony. His poems resound with pathos. He truly conveys the pity of war and doesn’t seek to elevate it as poets in the past did. His poems are stark snippets of reality as were experienced by young soldiers in trenches. The horror, the infestation the overpowering stench of war is all beautifully conveyed through his poetry. His poetry does not want to gloss  over reality it is reality.

The Fall of Communism in Eastern Europe Essay -- History Soviet Union

The Fall of Communism in Eastern Europe Many political beliefs exist. Everyone has the right to chose what to believe in, what ideas to have, what to seek and how to achieve his goals. Political science is not very defined and strict. Specific rules saying that if one believes in a certain idea he should join a certain party do not exist. Certain things match certain group of people and other things this group of people would not accept. The same principle can be applied for countries. Communism appears to be successful for China, but it failed for Eastern European countries. It is very important the proper way of government to be found and used by the government of a country. The failure of the government can lead to failure in economics, defense, and all other spheres that have importance for the existence of a nation. Russian political leaders governing at the time of communism did not think clearly and they underestimated the negative sides of their policy. They believed that communism was appropriate and successful be cause it worked effectively for several years but it failed after all. Three of the major reasons for the fall of communism were the suppression of religion, the poor quality of life provided by the government and the command economic system. What is communism? The political term communism can be found in the online glossary, published by Paul M. Johnson who is a professor in the Political Department in the Auburn University. The definition states that communism is any ideology that is based on communal ownership of all property and a classless social structure. There is an authoritarian government that directs economic production and distribution, and it embodies the interests of the country as a whole. ... ...est. Works Cited Boshnakov, Sevdalina. Personal Interview. 04 April 2004. Chamberlin, William H. What You Should Know about Communism and Why. New York: Aberdeen Book Co., 1965. Hutchinson Encyclopedia. Johnson, Paul M. Communism – Glossary of Political Economy Terms. Dept. of Political Science, Auburn University 7 April 2004 . Szostkievicz, Adam â€Å"Religion after Communism: Churches stumble in Eastern Europe† Commonweal. 24 Sept. 1999. 7 April 2004. . Wikipedia Articles. Workhistory.com Bringing History to Life .7 April 2004 .

Ancient Egypt’s Afrocentricity Essay

Thesis: Due to geographic, cultural, and historic evidence, Egypt is an Afrocentric so studying it should be considered Afrocentric. However, due to social constructs and the colonization of Africa, many wrongly do not consider studying Egypt as Afrocentric. Abstract: Egypt, like all other African countries has an extensive history rich with a unique culture and belief system. Unfortunately, Ancient Egyptian culture and history is buried under a synthesized backdrop for what is European history. Though the nation was influence by many cultures over the years, Egypt must still hold onto its true origins by rediscovering and challenging it’s own history in order to reinvent it as an Afrocentric nation that founded a unique Afrocentric cultural ideology that deals with the self determination of the Pan-African ideology in culture, philosophy, and history. Critical Review of Scholarship: In an article by Shahira Amin, an Egyptian journalist, that discussed how modern day Egyptians perceive themselves, their history, and their culture. Surprisingly, rather than consider their culture and selves as African, Egyptians consider themselves as â€Å"Arab Muslims.† Identity of self encompasses many factors, including religion, however, it is because the culture was buried under a backdrop for what is European history, and modern day Egyptians don’t view themselves as Africans. Amin’s article also emphasized Egyptians revisiting their true African roots. In Egypt, Africa and the Ancient World by Joseph Cervello Autuori and Is Studying Egypt in Its African Context ‘Afrocentric? by S.O.Y. Keita discusses the history of Egypt before and after the colonization era. Similar to all African countries that were colonized by Europeans, Egypt was influenced by the cultures of the people who occupied it, however, initially, Egypt has an Afrocentric culture like the one that of it’s African counterparts. In addition, online articles, Egypt’s Place in Modern Africa by Saidis Aswan Egy and Afrocenity by Dr. Molefi Kete Asante helped to ground the ideas of Afrocentism into modern Egypt and how they should  draw power from their ancient roots and strengthen their identity. Discussion: A person’s identity can be based on many factors such as race, culture, and class. A group of persons make up a community and groups of communities make a nation. Egypt is a country in Africa; however most people forget their true roots, or choose to let geography and European history define it. Based on geography specifically, Egypt is in Africa so studying it should be considered Afrocentric. However, due to social constructs and the colonization of Africa, many wrongly do not consider studying Egypt as an Afrocentric nation. Africa is a continent composed of many diverse and powerful countries. Afrocentric means to study something in its African context and origin. Its purpose is to shift peoples’ thinking from what they have been taught previously that was based on a Eurocentric point of view. â€Å"Afrocentricity becomes a revolutionary idea because it studies ideas, concepts, events, personalities, and political and economic processes from a standpoint of black people as subjects and not as objects, basing all knowledge on the authentic interrogation of location.† When Africa was torn apart during the Berlin Conference, Egypt was valued for its technology and architecture. Later when this same architecture was being studied and was trying to be reproduced, it was found to be very complex and made of intricate patterns the Europeans had not even thought of. However, they could not believe anyone that was not a European could be smart. So instead of the European being inferior to an Africa n, people were led to believe that Egyptians were not Africans. The problem of Egyptians not being recognized as Africans also arose when the Arabs colonized Africa whilst spreading Islam. Many nations tried to control Egypt and shape it in a way that made them feel better about themselves. This, unfortunately left – and still leaves Egypt – the people of Egypt to shun their African ethnicity instead of being relating to it. Despite Egyptians being brainwashed into believing they are not a part of Africa, it can be seen that they are as integrated as the other 53 countries that share its continent. This can be seen through Egypt’s language and  archeology. Language is important because, though it is diverse throughout the world, if its origins can be traced, it can determine how a nation began. In the case of Egypt, â€Å"Egyptian is a member of the Afro-Asiatic family which originated in Africa and was not imported from Asia or Europe†. When the complete history of Egypt is looked at, it can be seen that it is, in fact Afro-centric despite the influences from other countries. In relation to archaeology, it suggests that early Egyptian culture rose directly through indigenous Africans. Archaeologists have also found that crops from the other side of the Nile River were integrated into the lifestyle of early Egyptians. In short, despite how much Egyptians refuse to accept Afrocentism as de scribing them; there are clear details that can prove Egypt’s core is African, not European or Mediterranean influence. Geography and race also play a big part in Egypt recognizing itself as African. In contrast to â€Å"traditional contextualization of Egypt in the ‘Mediterranean’ or ‘Near Eastern’† geographically, Egypt is in Africa. So naturally, the people in the nation share physical characteristics with those around them, as well with Africans as a whole (though they might be minute). Ancient Egypt emerged on the banks of the Nile River, which flows from the core of Africa. Three African countries on its east, south, and west border Egypt while it is separated from Asia by the Mediterranean Sea. It is simply ignorant to disregard the physical barriers that separate Egypt from Asia and Europe, and to disregard the borders that keep it within Africa. When studying Egypt people should not forget to include Africa and how Egypt being in Africa has also influenced and advanced the nation to what it is today, therefore, studying Egypt’s history should be considered Afrocentric. Work Cited SparkNotes Editors. â€Å"SparkNote on Narrative of the Life of Frederick Douglass.† SparkNotes.com. SparkNotes LLC. 2002. Web. 2 Sept. 2014. Talmadge Anderson, James Stewart, Introduction to African American Studies: Transdisciplinary Approaches and Implications. (Black Classic Press, 2007), 29. Frederick Douglass, Narrative of The Life of Frederick Douglass, An American Slave: Written by Himself. (Boston: The Anti-Slavery Office, 1845), 37. â€Å"Dr. Nathan Hare,† Black Think Tank, last modified Feb 5, 2014. Asante, Molefi K. â€Å"Afrocentricity.† Latest Books. Afrocentricity, 13 Apr. 2009. Web. 02 Oct. 2014.

Instant Coffee Essay

Everyone will not believe that coffee is the second people income in the world. There are 30 millions people who gain their income from growing coffee. As the article which had been read by Bob told that coffee has been grown by a lot of farmers in different countries. The type of coffee are Robusta, Arabica, and labarica . Usually, Robusta coffee use to make instant coffee. The first country which grows robusta coffee is Uganda and Indonesia is the second producer of this coffee. Generally, Indonesia is the fourth country which grows coffee in the world. The height of robusta coffee is below 6 meters .The next type coffee is Arabica. That is the coffee which Bob was drunk. It usually uses to make premium coffee. The height is between 600-2000 meters and the largest producer is Brazil, followed by Columbia and Kenya. The last is Labarica coffee. This coffee grows in few areas which has below 2000 high meters. It uses to make blended coffee. Based on the article there are also 3 style of coffee that is instant coffee, espresso coffee and brewed coffee. Brewed coffee is usually drunk by the European country. But, it was strange that U.K mostly choose instant coffee. Britannia supposes to choose espresso coffee while American chooses instant coffee. In Asian, Japan drink more brewed coffee. There is also institution which maintains market price of coffee, is called ICO who was made up by United Nations in 1963. They act as mediator between producing countries and consuming countries.

Grignard Synthesis of Triphenylmethanol Lab Report Essay Example

Grignard Synthesis of Triphenylmethanol Lab Report Essay Example Grignard Synthesis of Triphenylmethanol Lab Report Paper Grignard Synthesis of Triphenylmethanol Lab Report Paper A Grinded reagent is a type of ergonomically, which consists of a bond twine a metal and a carbon. There are three types of carbon-metal bonds: ionic, polar covalent, and covalent. The ionic bonded compounds (example: RNa) have a weak bond between the carbon and the metal, and are therefore not useful because they are so volatile, and they will react with nearly anything. The covalent bonded compounds (example: Rap) are toxic. The compounds that are polar covalent bonded are Grinded reagents and are useful in making carbon- carbon bonds and reducing carbonyl. Grinded reagents are any of the numerous organic derivatives of magnesium (MGM), commonly represented by the mineral formula Ramp (in which R is a hydrocarbon radical: CHI, CHI, CHI, etc. ; and X is a halogen atom, usually chlorine, bromine, or iodine). They are called Grinded reagents after their discoverer, French chemist Victor Grinded, who was a corrections of the 1912 Nobel Prize for Chemistry for this work (1). Grinded reagents commonly are prepared by reaction of an alkyl halide (RUG) with magnesium in a nitrogen atmosphere because the reagent is very reactive toward oxygen and moisture, which would cause the reagent to react with the water instead of any carbon atoms (2). Grinded reagents react with water to produce alkaline. This is the reason that everything has to be very dry during the preparation. Alkyl halides vary greatly in their rates of reaction with magnesium. For example, alkyl iodides generally react very rapidly, whereas most aryl chlorides react very slowly, if at all. : Their chemical behavior resembles that of carbonation species that contain a negatively charged carbon (:CHI). Grinded reagents are strong bases and strong nucleotides. Thus, the Grinded reagent methamphetamine bromide (Chamber) behaves as if it were equivalent to the method ion (:CHI-). Grinded agents are made through single electron transfers with magnesium and an alkyl halide. Grinded reagents are manufactured through the process of a radical reaction as shown below. Grinded reagents react with molecules to extend carbon-carbon chains through the attraction of a necrophilia carbon to an electroscopic carbon (necrophilia addition). The Grinded reagent can serve as a nucleoli because of the attraction between the slight negatives of the carbon atom in the Grinded reagent and the oppositeness of the carbon in the carbonyl compound. The Grinded reagent can oxidize a carbonyl functional group into a hydroxyl group. The metal is less electronegative than the carbon, so the carbon bears a partial negative charge. This partial negative charge attacks the carbonyl at the partially positive carbon, forms a new carbon-carbon bond, and pushes an electron pair out of the double bond into the lone pair position. The metal then attaches itself at the now negatively charged oxygen. This compound is then treated with an aqueous acid to propionate the oxygen and forms the hydroxyl group. Except for hydrocarbons, ethers, and tertiary amines, almost all organic compounds react with Grinded reagents. Many of these reactions are used for hemolytic purposes, notably those with carbonyl compounds (e. G. Leaderless, stones, esters, and call chlorides), with epoxies, and with halogen compounds of certain metals (e. G. , zinc, cadmium, lead, mercury) to form the alkyl derivatives of those metals. Grinded reagents react with water to form a strong base, and they can act as a nucleoli to find a primary alcohol as shown respectively below. Grinded reagents also react with the least hindered carbon on an epoxies to break the ring in order to relieve ring strain. A reaction of the Grinded reagent and carbon dioxide results in an acid, and action of a nitrite and a Grinded reagent produce a carbonyl via an amine intermediate. These are show below, respectively. Grinded reagents are reactive enough to also attach esters; however, two equivalents of the Grinded reagent are usually added because less then two equivalents leave a large quantity of enervative ester. This reaction forms a tertiary alcohol. Grinded reagents cannot be synthesized from alcohols because instead of reacting with the halide to form the Grinded reagent, the alcohol is deprecated. Grinded reagents also cannot be synthesized from molecules with a carbonyl group. Solvent choice is important in Grinded reagent formation. The solvent must be non-reactive with a negatively charged carbon (ex. Acetone or anything even slightly acidic), and the solvent cannot have a carbonyl group. The solvent must be a volatile solvent that provides a blanket of solvent over the reaction solution so that oxygen and moisture in the air are excluded from the reaction. Oxygen and moisture in the air are very slightly acidic and would disrupt the synthesis of a Grinded reagent. Anhydrous ether (ROR) is often used as a solvent in creating Grinded reagents because it keeps out water and oxygen, makes the complex soluble, and is non-reactive. Water and oxygen cause undesired side reactions. The oxygen in ether has a lone pair of electrons, which is attracted to the partially positive metal. The solvent helps the polar Grinded reagent dissolve by coordination. A dry reflux apparatus is used to heat a solution without gaining any water from the atmosphere. Reflux is the cycle of a liquid going through vaporization and condensation. In order to speed up reactions or to increase the solubility of a compound, chemists often times reflux reaction mixtures. This step implies hat the reaction mixture is brought to a boil. The lowest boiling compound in the mixture determines the temperature when this occurs, usually the solvent. It condenses and returns into the reaction vessel (3). There are some other benefits to using a reflux apparatus. First, molecules dissolve faster in heated liquids because the molecules are moving faster and thus collide faster and more often. Second, the heat needed to cause the solution to reflux is energy that can assist molecules in acquiring enough energy to overcome the activation energy barrier to go from liquid to vapor. The liquid in the flask boils, vaporizes, ND then hits the cool condenser and condenses back into the flask. The water running through the condenser keeps it cool and allows the vapors rising out of the reaction vessel to condense and drip back down into the solution. The Cacao in the drying tube keeps any water from the atmosphere from entering the system. The set up of a dry reflux apparatus is a round bottom flask clamped above a heating mantle with a condenser attached to the round bottom flask. A thermometer adapter is used to attach the drying tube to the condenser.

The Continuum between Legitimacy and Fraud Research Paper

The Continuum between Legitimacy and Fraud - Research Paper Example This essay discusses that Shawver, an Associate Professor of Accounting at King’s College, and Clements, a Professor of Accounting at Florida Southern College, are trying to explain the effect of emotion on ethical evaluations of earnings manipulation. In the accounting context, it is evident that there some emotional interplay between the evaluation of earnings manipulation. This is because the perpetrator of the manipulation is usually an accountant, and the person investigating the manipulation is also an accountant. The authors state that prior research suggested that emotions might shape the ethical evaluation and decisions made by an individual, therefore, the research goes on to explore the emotion that an accountant might feel when evaluating earnings management.Yang, a Professor of Science and Technology, Lai and Tan, Professors of Accounting, try to determine the relationship between ownership structure of firms and the types of earnings management. The authors class ify insiders as part of a firm’s executives in their research, and from this, determine that the quality of earnings management is affected by discretionary accruals. Specifically, the accruals in the firm fluctuate with executive ownership, indicating that that equity stakes by top members of a firm should be reduced in order to reduce agency costs and relationships. This ensures that the earnings reflected by management are less fraudulent that in other firms that do not have top executives in top-tier management positions.... Female Directors and Earnings Management in High-Technology Firms. Pacific Accounting Review, Vol. 24(1). Pp. 4-32. Gavious and Yosef, Professors of Management, and Segev, the Department of Social Work specialist, wrote this paper to try to explain the effect of the presence of female members in the board of directors and the audit committee. This study was aimed at finding the relation between female directors and the continuum between legitimacy and fraud in earnings management. The study indicates that there is a negative relation between the presence of female directors and earnings management, and that there is always a higher firm value when female representation is higher in higher positions of a firm. The authors quote the moral values of the different genders in supporting this argument, social stereotypes and the women’s motivation and sense of achievement. Ho, J. L., Liu, C. & Ouyang, B. (2012). Bloated Balance Sheet, Earnings Management, and Forecast Guidance. Revi ew of Accounting and Finance, Vol. 11(2). Pp. 120-140. In this paper, the authors, all of them being Professors of Accounting, try to postulate Barton and Simko’s argument that balance sheet information usually acts as a constraint on accrual-based earnings management in a firm. The authors do this by examining the effect of the balance sheet constraint on the manager’s tendency to use either downward forecast or earnings management to avoid downfalls in earnings. The authors find that in cases where the operating assets are higher than average sales, the analyst is likely to provide downward trends of forecasts. In contrast, in cases where there is abnormal increase in production costs and reduction in expenses, the analyst is likely to engage in legal earnings management. This paper

Military Tribunals and the American Court System Essay

Military Tribunals and the American Court System - Essay Example International agreements define the proper treatment of prisoners and the acceptable treatment of civilians during times of war. This has had a practical reason as it has traditionally prevented field commanders from committing atrocities that would so inflame the enemy that they would seek widespread revenge on their opponent. To assure that armies would keep war civilized, special processes have been set up to deal with those that transgress the rules and prearranged agreements. A court martial is often used to prosecute individuals of one's own armed forces. However, when the enemy is conquered and has violated the principle and sensibilities of the victor, they can become the defendants in a military tribunal, a seldom used process to handle unusual cases in unique situations. This paper will explain the process of the military tribunal. It will discuss the history of US tribunals and their relevance to international events and conventions. It will define the difference between civilian courts, courts martial, and the military tribunal. It will further explore the requirements and rationalizations for holding a military tribunal as opposed to civilian courts. More importantly, it will discuss the constitutional evolution of the military tribunal and will examine key cases from the past. ... This paper will not form any legal opinion on the constitutionality of the military tribunal. It also will not offer a social or political opinion of the process. These are beyond the scope of this research. It will, however, offer the rationale used by the courts and government officials to arrive at their various opinions. It will include both sides of the controversy as seen by those that are most directly involved. It will highlight the unusual cases in history that have created the controversy over congressional and presidential power with respect to military tribunals. To begin a discussion of the military tribunal, it needs to be put into the context of more conventional and familiar court systems. The military tribunal differs from our civilian courts and a court martial in their purpose, approach, rules of evidence, and method of operation. Court martial is used to prosecute members of the military for criminal offenses that may be a violation of the articles of war or crime such as theft, violence, or criminal activity. They are similar to civilian courts in their guarantee of rights except that they make no allowance for a jury of peers. The jury is composed of appointed military officers. They do follow the same rules of evidence and due process for the defendant. Where a civilian court is used to prosecute civilians who violate the civilian law, tribunals have historically been used for the purpose of prosecuting an armed service's personnel who have violated the articles of war or international agreements. However they have occasionally been used in extraordinary situations to control the civilian population. The war on terror has brought about new definitions of 'enemy combatant' and the current