The Original Jurisdiction of the U.S. Supreme Court

While the vast majority of cases considered by the U.S. Supreme Court come to it in the form of an appeal to a decision by one of the lower federal or state appeals courts, a few but important categories of cases can be taken directly to the Supreme Court under its â€Å"original jurisdiction.† Original jurisdiction is the power of a court to hear and decide a case before it has been heard and decided by any lower court. In other words, it is a court’s power to hear and decide a case before any appellate review. The Fastest Track to the Supreme Court As originally defined in Article III, Section 2 of the U.S. Constitution, and now codified in federal law at 28 U.S.C.  § 1251. Section 1251(a), the Supreme Court has original jurisdiction over four categories of cases, meaning parties involved in these types of cases can take them directly to the Supreme Court, thus bypassing the usually lengthy appeals court process. In the Judiciary Act of 1789, Congress made the Supreme Courts original jurisdiction exclusive in suits between two or more states, between a state and a foreign government, and in suits against ambassadors and other public ministers. Today, it is assumed that the Supreme Courts jurisdiction over other types of suits involving the states was to be concurrent or shared, with the state courts. The categories of cases falling under the Supreme Court’s original jurisdiction are: Controversies between two or more states;All actions or proceedings to which ambassadors, other public ministers, consuls, or vice consuls of foreign states are parties;All controversies between the United States and a state; andAll actions or proceedings by a state against the citizens of another state or against aliens. In cases involving controversies between states, federal law gives the Supreme Court both original—and â€Å"exclusive†Ã¢â‚¬â€jurisdiction, meaning such cases may be heard only by the Supreme Court.   In its 1794 decision in the case of Chisholm v. Georgia, the Supreme Court stirred controversy when it ruled that Article III granted it original jurisdiction over suits against a state by a citizen of another state. Both Congress and the states immediately saw this as a threat to the sovereignty of the states and reacted by adopting the Eleventh Amendment, which states: â€Å"The Judicial power of the United States shall not be construed to extend to any suit in law or equity, commenced or prosecuted against one of the United States by Citizens of another State, or by Citizens or Subjects of any Foreign State.†Ã‚   Marbury v. Madison: An Early Test An important aspect of the Supreme Court’s original jurisdiction is that its Congress cannot expand its scope. This was established in the bizarre â€Å"Midnight Judges† incident, which led to the Court’s ruling in the landmark 1803 case of Marbury v. Madison. In February 1801, newly elected President, Thomas Jefferson — an Anti-Federalist — ordered his acting Secretary of State James Madison not to deliver commissions for appointments for 16 new federal judges who had been made by his Federalist Party predecessor, President John Adams. One of the snubbed appointees, William Marbury, filed a petition for a writ of mandamus directly in the Supreme Court, on the jurisdictional grounds that the Judiciary Act of 1789 stated that the Supreme Court shall have power to issue †¦ writs of mandamus ... to any courts appointed, or persons holding office, under the authority of the United States.† In its first use of its power of judicial review over acts of Congress, the Supreme Court ruled that by expanding the scope of the Court’s original jurisdiction to include cases involving presidential appointments to the federal courts, Congress had exceeded its constitutional authority.  Ã‚   Few, but Important Cases Of the three ways in which cases may reach the Supreme Court (appeals from lower courts, appeals from state supreme courts, and original jurisdiction), by far the fewest cases are considered under the Court’s original jurisdiction. On average, only two to three of the nearly 100 cases heard annually by the Supreme Court are considered under original jurisdiction. However, many are still important cases. Most original jurisdiction cases involve border or water rights disputes between two or more states, meaning they can only be resolved by the Supreme Court. For example, the now famous original jurisdiction case of Kansas v. Nebraska and Colorado involving the rights of the three states to use the waters of the Republican River was first placed on the Court’s docket in 1998 and was not decided until 2015.   Other major original jurisdiction might involve lawsuits filed by a state government against a citizen of another state. In the landmark 1966 case of South Carolina v. Katzenbach, for example, South Carolina challenged the constitutionality of the federal Voting Rights Act of 1965 by suing U.S. Attorney General Nicholas Katzenbach, a citizen of another state at the time. In its majority opinion written by revered Chief Justice Earl Warren, the Supreme Court rejected South Carolina’s challenge finding that the Voting Rights Act was a valid exercise of Congress power under the enforcement clause of the Fifteenth Amendment to the Constitution. Original Jurisdiction Cases and Special Masters’ The Supreme Court deals differently with cases considered under its original jurisdiction than those reaching it through its more traditional â€Å"appellate jurisdiction.† In original jurisdiction cases dealing with disputed interpretations of the law or the U.S. Constitution, the Court itself will usually hear traditional oral arguments by attorneys on the case. However, in cases dealing with disputed physical facts or actions, as often happens because they have not been heard by a trial court, the Supreme Court usually appoints a â€Å"special master† to the case. The special master—usually an attorney retained by the Court—conducts what amounts to a trial by gathering evidence, taking sworn testimony and making a ruling. The special master then submits a Special Master Report to the Supreme Court. The Supreme Court then considers the special master’s ruling in the same manner as a regular federal appeals court would, rather than conducting its own trial. Next, the Supreme Court decides whether to accept the special master’s report or to hear arguments over the disagreements with the special master’s report. Finally, the Supreme Court decides the case by voting in its traditional manner, along with written statements of concurrence and dissent. Original Jurisdiction Cases Can Take Years to Decide While most cases that reach the Supreme Court on appeal from lower courts are heard and ruled on within a year after being accepted, original jurisdiction cases assigned to a special master can take months, even years to settle. The special master must basically â€Å"start from scratch† in handling the case. Volumes of pre-existing briefs and legal pleadings by both parties must be read and considered by the master. The master may also need to hold hearings in which arguments by the lawyers, evidence, and witness testimony may be presented. This process results in thousands of pages of records and transcripts that must be compiled, prepared and weighed by the special master. For example, the original jurisdiction case of Kansas v. Nebraska and Colorado involving disputed rights to water from the Republican River was accepted by the Supreme Court in 1999. Four reports from two different special masters later, the Supreme Court finally ruled on the case 16 years later in 2015. Thankfully, the people of Kansas, Nebraska, and Colorado had other sources of water.

Analysis Of Raymond Carver s Popular Mechanics - 1341 Words

â€Å"Communication is key,† is a statement that people hear more than once in their lifetime. Whether they choose to understand it or not, it’s something that they will always hear. But if communication is really key why do people choose to hide away the key and keep their door locked? Every relationship has it up and downs. There is no couple who can say that their relationship is perfect, everyone runs into a few bumps in the road. It seems like they only want sunshine and rainbows in a relationship and don’t want to endure the storms that may come along. People just have to hang in there and learn how work through their issues. In Raymond Carver’s â€Å"Popular Mechanics†, the social issue of communication in relationships is brought up. Communication is important in relationships because it is the key to success. Poor communication can bring up many issues in a relationship like unnecessary arguments, unhappiness and in worse case scenarios se paration. It’s shocking to see people who actually believe that they can solve their problems by avoiding them. If he or she doesn’t speak up and tell their significant other that something is bothering them or that they are hurt or upset then how are they supposed it fix it? People are quick to say that their partner should know when something is wrong, but they have to remember that nobody is a mind reader. The art of a relationship requires communication. That means that people have to learn to express what is going on in their heartsShow MoreRelatedAnalysis Of Raymond Carver s Popular Mechanics 1194 Words   |  5 PagesRaymond Carver’s very short story, â€Å"Popular Mechanics† is seemingly set on the east coast or somewhere that experiences cold, wintery weather. Early on it foreshadows the potential of something bad or sad happening as it is dark inside. The couple in the story seems to be experiencing a bit of disagreement as they are separating and the male character gathers his belongings in preparation to leave. Unfortunately, their child was placed in the midst of the split as it is with almost all divorces betweenRead MorePopular Mechanics By Raymond Carver : Lesson Plan Of Questioning1628 Words   |  7 Pagesframe of mind. https://www.youtube.com/watch?v=C2fWZHaNugc Input- Teacher Directed Lesson (12.00 minutes) The teacher (Aide) will read a short story to explicitly communicate to the student the concept of questioning while reading Popular Mechanics by Raymond Carver ________________________________________ Early that day the weather turned and the snow was melting into dirty water. Streaks of it ran down from the little shoulder-high window that faced the backyard. Cars slushed by on the streetRead MoreRastafarian79520 Words   |  319 PagesJamaican experience for years. The truth is that there has always been a committed Jamaican counter- culture that celebrates and sees redemption in Africa and rejects the European values that have oppressed a society. But prior to the advent of popular culture and especially the music recording business in the late twentieth century, its apparatus of cultural formation was controlled fully by the elite who, to a large extent, ran the educational apparatus and the economic system. But much of the

Creation of a pop video or short film lasting approximately 5 minutes Free Essays

string(77) " to keep up with the pace of song and to keep the viewer from getting bored\." Our brief this year was to create a pop video or short film lasting approximately 5 minutes. The AS brief was to create billboards or posters about health. They differ in that one concentrates on moving image where the other concentrates on print. We will write a custom essay sample on Creation of a pop video or short film lasting approximately 5 minutes or any similar topic only for you Order Now However they both require strong visual images that provoke thought. New skills I have developed in creating a pop video are, how to create a storyboard and shooting scripts as well as how to use the cameras and editing equipment more efficiently. (Our treatment describes our A2 brief in more detail.) I decided I wanted to create a music video, as audio is 50% of the media experience, so teamed up with others who also wanted to make a music video. We then decided on which song we wished to create the video for. We did this by brainstorming ideas (in our creative journals) and then choosing a song that we all liked and the creative ideas we wished to include in the video (type of shots, characters etc). At first we were producing a video for Jackson Five ‘I want you back’ but this proved to be harder than we originally thought and in addition it had already been created. So this is when we decided to change the genre of music from Pop to Indie and chose to create a video for Feeder’s ‘Yesterday went too soon.’ This song has never had a video created for it and therefore our audience would not have any prior expectations of what the video should look like and include. The only major issue we had with creating a pop video for this song is that we coul d not conform to all conventions of a music video; in this case we could not include the band Feeder, as we do not have access to them. We looked at various indie videos before we began to storyboard. This was done to get ideas for our own video and to make sure it fitted in with the genre. There are two things that I believe influenced our film to a great extent, one is a video by Cold Play that uses reversing within the video like we do and the other is not a music video but a film, Sliding Doors. The element we took from this video was what if one minor event did/or didn’t happen how would the story turn out? This creates interest as the audience is left wondering for a while what is going to happen next? What will change? (why might these ‘themes’ be more appropriate for an indie music video?) To organize ourselves, the time we had and the equipment we needed to use; we each decided on roles depending on what our strengths and weaknesses were. Jess was Director, James was Producer, Beth was Camerawoman and I was Location Researcher and Editor. However because we worked as a team these roles were not as defined and we helped each other with the tasks we found difficult. To organize our selves and get the best out of the time we had with the equipment we planned each day thoroughly. We created shooting scripts, storyboards and treatments (all of which are in our appendix) to enable us to get each shot correct virtually first time as in industry we would not have unlimited, free access to the props, actors and equipment. We learnt about scripting, shooting schedules and treatments by looking at other peoples work for inspiration and to see what worked for them. We then adapted what we found out to suit us and created our own video. To create the storyboard we took the best ideas from everyone and the most influential ideas from music videos. (you could say a bit more about specific music videos that you used for inspiration, and also on how you defined the generic conventions of indie music video in particular) The storyboard was created while we listened to the song so that we could match the visuals to the sound. I believe our treatment and storyboard are good as we can understand them and if we were to give them to another group to create I believe they would be able to produce the pop video, as we want it. We developed them by first deciding on the major points we wanted to include and then showing them to our teacher and changing and adapting them accordingly. Section Two – Analysis of finished product Music videos are primarily used to promote the song of a band. (although they can be a bit like adverts, indie music videos in particular are also often trying to reinforce a particular image of the band) The benefit with a music video over say live performance is that it can reach parts of the world that the band may not be able to. Music videos can generally be split into three categories; Narrative videos (ones which tell a story), Performance clip (ones that focus on band performance) and (non)Narrative video (ones that concentrate on the rhythms and moods of the song). We chose to concentrate on a narrative based video as it fits with the genre we had decided upon. (Why?) The genre of our music video is Indie. It was important when making our music video that we best matched the editing of our film with our chosen song. This is to make the video easy and comfortable to watch and to create a professional finish. Typical conventions of this style of music video include a storyline and maybe some band members featuring within the video. (you need to say more about this, and how these elements help to develop an image of the band) We conformed to as many conventions as we could without making the video looking artificial or amateur. We especially conformed to the convention of editing being faster with shorter shots than normal. We did this to keep up with the pace of song and to keep the viewer from getting bored. You read "Creation of a pop video or short film lasting approximately 5 minutes" in category "Papers" To make sure that the video flowed smoothly we used straight cuts most of the time with dissolves and fades where we felt appropriate. (Why?) Indie music does not have the bright upbeat cheer as a pop video does but it is not dark and sinister either so to convey realism we used natural light so that the video doesn’t look like an over dramatic piece of work. Music videos are often playful, experimental and usually about stretching the boundaries of ‘realist(ic)’ style. In a way we have done this by using the rewinding shots and the slowing down of the falling orange juice glass. The narrative of our video is about a guy who has a regular, mundane routine of waking up, getting dressed and going to catch his bus, we look at what would happen should this vicious circle break and as it turns out his life become better because of it (He meets up with the love of his life). This is parallel to the music as the song is of similar content where its lyrics can be interpreted in many ways. For this video to work we needed to capture the audience’s attention to do this we used another convention of music video which is the visual hook. This is where a close up of the band is used to keep the audience’s attention. In our case we used the extreme close up of the guy’s eyes right at the beginning of the video. It goes on longer than a normal video clip would to establish the fact that he had just woken up and so essentially throws the audience right into the video. (Do we see him again? How does this develop image?) A variety of styles ranging from realism to symbolism have been used within our film, for example when the glass breaks. This is a key moment in the video as the glass breaking symbolises the vicious circle of daily routine breaking. This dramatic event is emphasized by the image being slowed down making the audience notice the importance of it. Another example of symbolism is the routine as a whole being shown then re-wound back to be re-shown again, this emphasises the unexciting, everyday life that the guy leads. The ideology of our video is that something so small can change the route in life you take forever; i.e. because of the glass breaking he has met up with his old girlfriend and is now happy. (It is fairly conventional heterosexually romantic – how does this relate to target audience, and the image you are trying to create of the band? How do you want male and female audiences to feel about them? You can cover that in the next section) Section three – Institutions and Audiences Our music video has been created for the mainstream audience and therefore hopefully appeals to most people, however we understand that not everybody likes the indie style of music and therefore will not appeal to all. Our target audience is for young teenagers, but as our song is a ballad we could expect some older listeners. We have tried to aim the video at all genders as the music industry is now strongly supported by both. We have also aimed the video at all social classes but predominantly middle – working class people (that’s quite a diverse range†¦.) as they make up the larger proportion of our population. We have enforced this by not using any obvious branded clothing or objects. We tried to aim the video at all races but did not have access to them to use within our video, so instead tried to produce a video that would not offend anybody. (anyway indie music has a predominately white audience) I believe an independent record company or the band itself wou ld fund the making of this video, as that is how it is generally done in industry. Music videos are created to promote a song and to create awareness of the artist so the best place for them to be seen would be on 24hr music channels like MTV or on music shows like Top of the Pops or CD:UK, by putting the video on these sorts of programs people who are interested in music will purposefully watch them and tell friends about the songs and so forth so that by the time the single comes out everyone knows about them and the band should get good record sales. Our music video reflects generic conventions through the use of narrative and visual hooks. From the movie sliding doors we have taken the theme of something so little can change your life forever and we have shown how it can go either way. We have also taken influence from Cold Play’s recent music video; from this we used the use of rewinding to keep the audience interested. (why is Coldplay a good reference point?) To find out if our video had achieved its aims we asked a focus group to watch the video and then answer some questions on it to see how they would respond to the text. When asked about the genre of this piece the entire group got that it was an indie music video. Therefore fulfilling that part of the requirements. We then asked about more complicated issues like the Ideology of our video. Ours being based on the theory that can something so small change your life forever and if it can is there such a thing called fate? Again everybody understood this with a main answer being ‘How little things can change the fate of a day, love as well,’ and ‘how easily it can be changed.’ To see if our video fitted in with conventions of music videos in general and in particular indie music videos we asked our focus group about them. A major point that came up was the fact music videos usually include the band, which in our case was not possible because we did not have access to them. However on a brighter note our mise-en-scene and lighting was suitable and appropriate for the video and created the realism need to fit in with the conventions of the genre. A key point to making a good pop video is the length of shot and how well the video has been edited. So to see if we had taken these points into enough consideration we asked the focus group about them to see if they matched our own views on various elements in the video. For example the length of the rewinding shots, most people found it got tiring after watching it twice through and so felt that the rewinding shots could have stop at where the orange juice was being poured. Also they felt that they liked the repetitive effect, but it could have been a bit faster, as not to drag on. We next wanted to see if people could see where our influences had come from. Although no one in the focus group figured it out they came up with their own they we felt were just as appropriate. Some of them include the film; Run Lola Run and Craig David’s single 7 Days. Another point we could not agree on as a group was whether or not to have more shots of the girl in the video to establish her character and the focus group it seems had mixed views as well. Some said there should be more of her to enable the viewer to understand the narrative more yet others said that the video worked well just concentrating on the one character, so that issue is left unresolved. In addition to the above problem our group could not decided whether to leave the sound effects (that appeared by accident) or to cut them out so we decided to leave them in and see what our audience thought of them. Most thought that they should have been left out because they didn’t really fit in and I am inclined to agree. (Also they take away the focus from the music) To finish off the feedback session we asked for people’s general opinions on our video. For example whether they liked it or not and why they did or did not like it. Most found the idea interesting and original with a play on the essentially simple narrative. How to cite Creation of a pop video or short film lasting approximately 5 minutes, Papers

Samuel Clemens Essays - Mark Twain, Redding, Connecticut, Lecturers

Samuel Clemens Samuel Clemens was born and grew up in Hannibal, Missouri. This was the home of his later characters Tom Sawer and Huck Finn. In these books he incorporated such features that really existed in Hannibal; features such as Holidays Hill, Bear Creek and Lover's Leap. Clemens described the residents of Hannibal as happy and content with the lives they led in their small town. In his late teens, Clemens left Hannibal on a riverboat to become a printer in St. Louis. He moved up in the ranks of printing and moved to New York and eventually to Washington D.C. Clemens remembered how much fun he had had on the riverboat and how glorious it must have been to be a pilot. He soon decided to move to New Orleans to become a pilot. On the boat, he often heard things like ?Mark the twain, two fathoms deep'. He liked how the words ?Mark Twain? sounded and in one of his first books, ?Life on the Mississippi' about his four years piloting the Spread Eagle along the twisting river, he decided to use the name Mark Twain. Mark Twain stopped piloting the riverboat in 1861, at the start of the Civil War, to join the Union. He went to war for two weeks and left immediately after being involved in the shooting of a civilian. He said he knew retreating better than it's inventor did. He soon decided to travel 1,700 miles from the Missouri Territory , to the Nevada Territory. He passed through Overland City, Horseshoe City, and many large and small cities in between. Clemens commented that Salt Lake City was healthy. He said that the city had one doctor who was arrested once a week for lack of work. Virginia City was very lively from all of the gold and silver found near. He commented that the saloons, courts and prisons were busy and there was a whiskey mill every fifteen steps. Inspired by the vein of silver as wide as a New York City street under Virginia City, Twain decided to go prospecting. Many people went prospecting crazy but Twain thought it must have skipped over him. After not finding any silver, he wrote a book called Roughing It. Clemens soon went to San Francisco and took a job at the San Francisco Times. From them he got the title of ?The Most Wild Humorist of the Pacific Slope?. He wanted to travel, so he boarded a ship to Hawaii, also known as the Sandwich Islands. From there, he traveled around the South Pacific and eventually made his way to Egypt where he was surprised by the large number of American tourists. He called many of them lost tribes of America. Twain soon felt he was in a strange world that had developed so much from his small town of Hannibal. ?My heart is in my own century,? Twain said,?but I wish the twentieth well.? There were other great phrases that he said, such as: ?I was young and foolish and now I'm old and foolish.? Twain churned out quotable phrases like a cigar churns out smoke. Clemens eventually bought a house on Long Island which he named Stormfield and stayed there through his final days. Samuel Clemens was born in 1835, the night of the Haley's Comet. He always said that he thought he would go out with the comet just as he came in with it. Well, he got his wish ; Clemens died in 1910 at age seventy five, the night of the Haley's Comet.

Accounting Theory Essays

Accounting Theory Essays Accounting Theory Essay Accounting Theory Essay Accounting Theory Construction The function to study accounting theories is to classify them according to the assumptions they rely on, how they were formulated, and their approaches to explaining and predicting actual events. There are some classification which are pragmatic, syntactic, semantic, normative, positive, and naturalistic approaches. Pragmatic approaches are based on observing the behavior of accountants or those who use the information generated by accountant. Syntactic approaches rely on logical argument, based on a set of premises. Semantic approaches concern how theories correspond to real-world events. Normative theories rely on both semantic and syntactic approaches. Positive approaches test hypotheses against actual event . Positive approaches test hypotheses against actual and the last is Naturalistic approaches consider individual cases and do not try to generalise. PRAGMATIC THEORIES Descriptive Pragmatic Approach Descriptive pragmatic approach based on continual observation of the behavior of accountants, a theory can be developed from observations of how accountants act in certain situations. The theory can be tested by observing whether accountant do act in the way the theory suggest. This approach is probably the oldest and most universally used method of accounting theory construction. Criticisms of descriptive pragmatic approach: * does not consider the quality of an accountant’s action * does not provide for accounting practices to be challenged * focuses on accountants’ behaviour not on measuring the attributes of the firm Psychological Pragmatic Approach Differetnt with Descriptive pragmatic approach, this approach require theorist to observe users responses to the accountants output ( ex:financial report). There are also some problem with this psychological approach that are : * some users may react in an illogical manner * some users might have a preconditioned response * some users may not react when they should SYNTATIC AND SEMANTIC THEORIES Semantic inputs of the system are the transactions and exchanges recorded in the vouchers, journals, and ledgers of the business. These are then manipulated on basis of the premises and assumptions of historical cost accounting. Some accounting theorists are critical, they argue that the theory has semantic content only on the basis of its inputs. There is no independent empirical operation to verify the calculated outputs for examples, ‘profit’ or ‘total asset’. Historical cost accounting has also been criticised on the basis of its syntactic element, for example with respect to the practice of summing several different money amounts assigned to specific assets In defence of the historical cost system, accountants argue that there is no requirement that accounting outputs should have any semantic content or be subject to falsification rules. NORMATIVE THEORIES The 1950s and 1960s saw what has been described as the ‘golden age’ of normative accounting research. Accounting researches become more concerned with policy recommendation and with what should be done, rather than with analysing and explaining the currently accepted practice. Normative theories concentrated either on deriving the ‘true income’ for an accounting period. True income : true income theorists concentrated on deriving a single measure for assets and a unique profit figure. Decision usefulness ; the decision usefulness approach assumes that the basic objective of accounting is to aid the decision making process of certain ‘users’ of accounting reports by providing useful, or relevant, accounting data. The normative theories of the 1950s and 1960s began with a statement of the domain (scope) and objectives of accounting, the assumptions underlying the system and definitions of all the key concepts. POSITIVE THEORIES During the 1970s, accounting theory saw a move back to empirical methodology, which is often referred to as positive methodology. Positivism or empiricism means testing or relating accounting hypotheses or theories back to experiences or facts of the real world. The main different between normative and positive theories is that normative theories are prescriptive, whereas positive theories are descriptive, explanatory or predictive. DIFFERENT PERSPECTIVES Focused on what may be considered to be a highly structured approach to theory formulation – the scientific approach. This approach has an inherent assumption that the world to be researched is an objectives reality capable of examination in terms of large scale or average statistics. This type of research is carried out by incremental hypotheses which are then combined to provide greater understanding, or better predictions of accounting. The implied assumption is that a good theory holds under circumstances that are constant across firms, industries and time. The criticism of the scientific method are the large-scale statistical research tends to lump everything together and it is conducted in environments that are often remote from the world of or the concerns of accountants. SCIENTIFIC APPROACH APPLIED TO ACCOUNTING A great deal of misunderstanding exists about the attempt to apply a scientific approach to accounting. The attempt is to make scientists out of accounting practitioners. Accountants who believe in a scientific approach want empirical evidence and logical explanation to support accounting practices so that practitioners can recommend the most appropriate methods for given situation based on this evidence. Another common misunderstanding about the application of the scientific view in accounting is that ‘absolute truth’ is desired, which of course is not possible. ISSUES FOR AUDITING THEORY CONSTRUCTION Auditing is a verification process that is applied to the accounting inputs and processes. Auditor provide an opinion on whether the financial statements are in accordance with the applicable reporting framework, and also provide on whether the statements present fairly, in all material respects, or give a true and fair view. The normative era of accounting theory and research also coincided with a normative approach to auditing theory. The positive ere of accounting has led to a positive approach to auditing theory

Lockheed P-38 Lightning in World War II

Lockheed P-38 Lightning in World War II Designed by Lockheed in 1937, the P-38 Lightning was the companys attempt to meet the requirements of the US Army Air Corps Circular Proposal X-608 which called for a twin-engine, high-altitude interceptor. Authored by First Lieutenants Benjamin S. Kelsey and Gordon P. Saville, the term interceptor was specifically used in the specification to bypass USAAC restrictions regarding armament weight and number of engines. The two also issued a specification for a single-engine interceptor, Circular Proposal X-609, which would ultimately produce the Bell P-39 Airacobra.   Design Calling for an aircraft capable of 360 mph and reaching 20,000 ft. within six minutes, X-608 presented a variety of challenges for Lockheed designers Hall Hibbard and Kelly Johnson. Assessing a variety of twin-engine planforms, the two men finally opted for a radical design that was unlike any previous fighter. This saw the engines and turbo-superchargers placed in twin tail booms while the cockpit and armament were located in a central nacelle. The central nacelle was connected to the tail booms by the aircrafts wings.   Powered by a pair of 12-cylinder Allison V-1710 engines, the new aircraft was the first fighter capable of exceeding 400 mph. To eliminate the issue of engine torque, the design employed counter-rotating propellers. Other features included a bubble canopy for superior pilot vision and the use of a tricycle undercarriage. Hibbard and Johnsons design was also one of the first American fighters to extensively utilize flush-riveted aluminum skin panels. Unlike other American fighters, the new design saw the aircrafts armament clustered in the nose rather than mounted in the wings. This configuration increased the effective range of the aircrafts weapons as they did not need to be set for a specific convergence point as was necessary with wing-mounted guns. Initial mockups called for an armament consisting of two .50-cal. Browning M2 machine guns, two .30-cal. Browning machine guns, and a  T1 Army Ordnance 23  mm autocannon. Additional testing and refinement led to a final armament of four .50-cal. M2s and a 20mm Hispano autocannon.       Development Designated the Model 22, Lockheed won the USAACs competition on June 23, 1937. Moving forward, Lockheed commenced building the first prototype in July 1938. Dubbed the XP-38, it flew for the first time on January 27, 1939 with Kelsey at the controls. The aircraft soon achieved fame when it set a new cross-continent speed record the following month after flying from California to New York in seven hours and two minutes. Based on the results of this flight, the USAAC ordered 13 aircraft for further testing on April 27. Production of these fell behind due to the expansion of Lockheeds facilities and the first aircraft was not delivered until September 17, 1940. That same month, the USAAC placed an initial order for 66 P-38s. The YP-38s were heavily redesigned to facilitate mass production and were substantially lighter than the prototype. Additionally, to enhance stability as a gun platform, the aircrafts propeller rotation was changed to have the blades spin outward from the cockpit rather inward as on the XP-38. As testing progressed, problems with compressibility stalls were noticed when the aircraft entered steep dives at high speed. Engineers at Lockheed worked on several solutions, however it was not until 1943 that this problem was completely resolved. Specifications (P-38L): General Length: 37 ft. 10 in.Wingspan: 52 ft.Height: 9 ft. 10 in.Wing Area: 327.5 sq. ft.Empty Weight: 12,780 lbs.Loaded Weight: 17,500 lbs.Crew: 1 Performance Power Plant: 2 x Allison V-1710-111/113 liquid-cooled turbo-supercharged V-12, 1,725 hpRange: 1,300 miles (combat)Max Speed: 443 mphCeiling: 44,000 ft. Armament Guns: 1 x Hispano M2(C) 20 mm cannon, 4 x Colt-Browning MG53-2 0.50 in. machine gunsBombs/Rockets: 10 x 5 in. High Velocity Aircraft Rocket OR 4 x M10 three-tube 4.5 in OR up to 4,000 lbs. in bombs Operational History: With World War II raging in Europe, Lockheed received an order for 667 P-38s from Britain and France in early 1940. The entirety of the order was assumed by the British following Frances defeat in May. Designating the aircraft the Lightning I, the British name took hold and became common usage among Allied forces. The P-38 entered service in 1941, with the US 1st Fighter Group. With the US entry into the war, P-38s were deployed to the West Coast to defend against an anticipated Japanese attack. The first to see frontline duty were F-4 photo reconnaissance aircraft which operated from Australia in April 1942. The next month, P-38s were sent to the Aleutian Islands where the aircrafts long range made it ideal for dealing with Japanese activities in the area. On August 9, the P-38 scored its first kills of the war when the 343rd Fighter Group downed a pair of Japanese Kawanishi H6K flying boats. Through the middle of 1942, the majority of P-38 squadrons were sent to Britain as part of the Operation Bolero. Others were sent to North Africa, where they aided the Allies in gaining control of skies over the Mediterranean. Recognizing the aircraft as a formidable opponent, the Germans named the P-38 the Fork-Tailed Devil. Back in Britain, the P-38 was again utilized for its long range and it saw extensive service as a bomber escort. Despite a good combat record, the P-38 was plagued with engine issues largely due to the lower quality of European fuels. While this was resolved with the introduction of the P-38J, many fighter groups were transitioned to the new P-51 Mustang by late 1944. In the Pacific, the P-38 saw extensive service for the duration of the war and downed more Japanese aircraft than any other US Army Air Forces fighter. Though not as maneuverable as the Japanese A6M Zero, the P-38s power and speed allowed it to fight on its own terms. The aircraft also benefited from having its armament mounted in the nose as it meant that P-38 pilots could engage targets at a longer range, sometimes avoiding the need to close with Japanese aircraft. Noted US ace Major Dick Bong frequently chose to down enemy planes in this fashion, relying on the longer range of his weapons. On April 18, 1943, the aircraft flew one of its most famous missions when 16 P-38Gs were dispatched from Guadalcanal to intercept a transport carrying the Commander-in-Chief of the Japanese Combined Fleet, Admiral Isoroku Yamamoto, near Bougainville. Skimming the waves to avoid detection, the P-38s succeeded in downing the admirals plane as well as three others. By the end of the war, the P-38 had downed over 1,800 Japanese aircraft, with over 100 pilots becoming aces in the process. Variants During the course of the conflict, the P-38 received a variety of updates and upgrades. The initial model to enter production, the P-38E consisted of 210 aircraft and was the first combat ready variant. Later versions of the aircraft, the P-38J and P-38L were the most widely produced at 2,970 and 3,810 aircraft respectively. Enhancements to the aircraft included improved electrical and cooling systems as well as the fitting of pylons for launching  high velocity aircraft rockets. In addition to a variety of photo reconnaissance F-4 models, Lockheed also produced a night fighter version of the Lightning dubbed the P-38M. This featured an  AN/APS-6 radar pod and a second seat in the cockpit for a radar operator.    Postwar: With the US Air Force moving into the jet age after the war, many P-38s were sold to foreign air forces. Among the nations to purchase surplus P-38s were Italy, Honduras, and China. The aircraft was also made available to the general public for the price of $1,200. In civilian life, the P-38 became a popular aircraft with air racers and stunt fliers, while the photo variants were put into use by mapping and survey companies.

Medical Costs For Prisoners In The Correctional System Essay

Medical Costs For Prisoners In The Correctional System - Essay Example Currently, about 10% of the correctional budgets are actually set aside for healthcare and this would amount $3 billion every year (Kaplan, 1999). The largest prison network in the contrary spends about $8000 for elderly inmates and about $1000 for younger inmates. The largest number of sick elderly inmates is lodged in the Men’s State Prison in Georgia (Chen, 2009). With the problems of the inmates only increasing every year, it is becoming very difficult to sustain the healthcare of inmates. For example, a greater population of inmates is increasingly suffering from chronic diseases, HIV/AIDS, getting older with serious health problems, hepatitis, terminal illnesses, and other problems (Kaplan, 1999). In the last 10 years, the population of prisoners has doubled and the number of women inmates has increased from 4 to 6 & (according to the Bureau of Justice). The number of prisoners above the age of 50 will increase from 11.7% to 16% in 2005. According to the Bureau of Justic e the percentage of prison population above the age of 55 years arose from 49000 in 1999 to 90000 in 2007. Recently a few health problems have been noted to have a serious impact on the health of the inmates. Some of the common terminal conditions that can affect inmates include cancer (Kinsella, 2004). The most common infectious disease noted in prisoners is Hepatitis C, which affects about 33% of the inmates in Texas, and 41% in California. The most common mean of spreading Hepatitis C in prisons is through contaminated blood or IV drug use with contaminated needles. $24000 to $30000 is spent each year on treatment for Hepatitis B. About 10% of the inmates are mentally ill (Kaplan, 1999), however recent figures suggest the figures could be as high as 16%. There were just very few prisons that were providing mental health facilities to the prisoners. Small percent actually receive mental treatment programs and an even smaller group receives medication to treat the condition (Kinsel la, 2004). Communicable diseases may not only be a problem for inmates when they are in the prisons, but also when they are released. About 2.5 to 4.5 % of all the inmates are affected with an STD. It costs about $475 to treat the STD’s. 2.2% of the inmates have HIV infection and about 0.6% have AIDS. The prevalence of the condition is about 3 to 4 times higher than the general population. About $195000 is spending each year for the HIV management of inmates (Kinsella, 2004). Several cost-saving measures can be initiated as an effort to lower costs in prisons. These include privatization of the healthcare services, having disease prevention and health promotion programs, inmates co-sharing healthcare costs with the government (copayments), using telemedicine facilities, and early release of those inmates who are sick, terminally ill, or very old. Prisons need to develop better healthcare policies in order to handle the crisis of rising healthcare costs, using greater innovati on (Kinsella, 2004). The other measures that have been suggested include reduction the costs of drugs, provision of healthcare services under managed care, etc (Kinsella, 2004) Part 2 I have chosen to study the HIV/AIDS populations that are imprisoned in Rhode Island, though I would compare it with other prisons in the US. I have chosen this because, the problem of HIV/AIDS is serious in prisons, and the model obtained from a few prisons are so good that they should be a