A Look at the Conflicts of the Juvinile Court System in...

The book â€Å"No Matter How Loud I Shout† written by Edward Humes, looks at numerous major conflicts within the juvenile court system. There is a need for the juvenile system to rehabilitate the children away from their lives of crime, but it also needs to protect the public from the most violent and dangerous of its juveniles, causing one primary conflict. Further conflict arises with how the court is able to administer proper treatment or punishment and the rights of the child too due process. The final key issue is between those that call for a complete overhaul of the system, and the others who think it should just be taken apart. On both sides there is strong reasoning that supports each of their views, causing a lot of debate about the†¦show more content†¦What judgment should be used to best serve the needs of both the public and the juveniles, and who to place it upon. Judges like Roosevelt Dorn, who frequently showed his contempt of the current juvenile just ice methods, but was the best advocate for the treatment of the children. I think his method is one of the best ways to reform the system through early prevention and more rehabilitation. The district attorney’s office was often prosecuting on the word of often subpar investigations and evidence, due to a lack of funding. The adult court transfers are not the most effective way to reduce more juvenile crimes, although for extreme delinquents I think it is the best way to sentence them. The transfers do not do anything to prevent more crime; they just reduce some of the workload of the overloaded juvenile system. Ronald Duncan is one prime example of the failings of the juvenile court. It is the one case written about in the book, that the juvenile system has virtually no chance of saving the juvenile from further crime. It also happens to be the one case in which the juvenile court couldn’t transfer the child into adult court, and therefore could not sentence him to a harsh enough sentence. Duncan was charged with two counts of first degree murder, not many days before his sixtieth birthday. When after a night working at Baskin’Robbins the owners, a husband and wife, were going to drive Duncan

Racial Gap And Social Mobility - 1139 Words

Talking of race or rather ethnicity in line with its effects in today’s attainment of life chances and opportunities by individuals for social mobility, we are prompted to conceptualize on matters appertaining to civil rights of individuals in various fields ranging from job allocations, medical attention, education, and distribution of resources. Social mobility refers to a tier in an open system of social strata that involves movement of various categories of people in a societal set up and majorly highlights issues to do with these people’s status characteristics. The most pernicious racial divide in the current world is in social mobility. This is in reference to the gap that coexists between a child born white, and a child born black. Racial gaps today are rampant in various sectors and thus pose a reflection of disproportionate representation of black families at the lower scale of income appendage (de Souza Briggs, 37-42). The chances of moving up or down the fam ily income ladder by race and parent’s quintile is unequal based on the skewed income distribution by race. A society can be in a position of high absolute mobility and also low relative mobility. The availability of at least some social mobility is key in providing conduits to greater equality in societies with high social inequality. Social mobility however can typically be hypothesized in terms of its direction and distance based on the quantity of the movement. 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Analyze the Treatment of Donated Capital of Recyclers Limited

Question: Discuss about the Analyze the Treatment of Donated Capital of Recyclers Limited. Answer: Introduction The particular case study is on accounting for a donation. Here, Recyclers Limited is non-profit entity whose main purpose is to collect and recycle household garbage in Australias capital cities (Weil, Schipper and Francis 2013). Recyclers Limited has been in operation for 5 years as well as managed well to remain profitable enough for survival purpose. The company has faced numerous problems that were related to the need for new technology for increasing the amount of recyclable waste. Other issue faced by Recyclers Limited is separating recyclable as well as non-recyclable materials as household had been placing in their recycle bins. Recyclers Limited had been seeking financial support from the local as well as international community for carrying out the research program so that they can bring improvement in the technology of the industry. To solve the problem of Recyclers Limited, one of the well-known environmentally philanthropist named as Richard Rich had decided to donate a sum of $ 1000000 to the company to continue in their research activities. Rich wanted that the money should be used wisely and that the company should provide him with financial statements after 6 months that will show how money was spent as well as progression of the research activities (Saunders and Cornett 2014). Recyclers Limited accepted the money gratefully as well as happy to comply with wishes that were asked by Rich. The Managing Director of Recyclers Limited believed that Rich may be prepared to donate more money in future if technological progress can be shown to him in form of financial statement to every 6 months of time span. Rich has given cheque of 1000000 to Recyclers Limited to continue with their research activities. To this, there was disagreement that took place among the accounting staff on how the transaction will be recorded or treated. Among that, one accountant believes that the money should be treated as revenue and other argued that it is a type of capital account and should be treated as donated capital. This study has been conducted to advice the Managing Director of Recyclers Limited to use the best accounting treatment for the cheque received from Rich. Advising the managing director of Recyclers Limited of the best accounting treatment and justification Accounting for Donations AASB 1004 applies when non-profit-entities receives a donation otherwise termed as non-reciprocal transfer. Not for profit entities complies with the requirements of AASB 1004 that may not simultaneously be in compliance with the requirements of IAS 20 (Accounting for Government Grants and Disclosure of Government Assistance). A donation occurs when an entity receives cash that include right to receive the cash or any other forms of asset without directly giving approximately equal value to the other party to the transfer (Pratt 2013). Income that arises from donations in terms of AASB 1004, then it is recognized when all the following conditions are met: Accounting for Donations Criteria as per AASB 1004 (Recognition criteria) Facts from the case study on Recyclers Limited (non-profit entity The entity obtains control of the donation or the right to receive the donation Determining whether control has been gained can be a problematic affair as it mainly depends on the terms as well as conditions in relation to the donation received (Holland 2016). It is the control that can be obtained before the actual receipts of funds in case when binding contract or funding agreement is signed. In other conditions, an entity that may received donation in cash but not access over the control unit until the funds are applied for the required purpose It depends upon the timing of the recognition criteria of income that is separated as well as unrelated to the point where expenditure related with the occurrence of donations. In case of non for profit entities, the matching principle does not apply necessarily (Henderson et al. 2016). The first criteria are not met as noted from the case study of Recyclers Limited. Recyclers Limited obtains no money control of the donation that is paid by Rich. The reason behind the statement is that the company needs to show the financial statement for each 6 months of time span to Rich so that he is convinced the money id spent wisely on research and development activities. Here, it can be noted that Recyclers Limited had no control over the money because if they fails to show the treatment of donated money to Rich, the results that there will be no further payment by the person. It was clearly mentioned by Rich that recyclers limited will get 1000000 for continuing with the research but no control over the money as they have to show financial statement on whether the money is spent wisely. Hence, this recognition criterion does not satisfy in accordance with AASB 1004. Recyclers Limited cannot treat 1000000 as income (Edwards 2013). The company can only treat the donated money as income after 6 months at the time of showing the financial statement to Rich and then that portion of donated money can be treated as income that are spend on the research activities that has been allowed by Rich before giving the cheque to the Managing Director of Recyclers Limited. It is probable that the economic benefits comprises the donation with flow of the entity This criterion has been fulfilled by Recyclers Limited as they are engaged with research activities so that will be providing economic benefits and proper flow of activities within the company. The amount of the donation can be reliably measured Recyclers Limited received a cheque from Rich with the amount 1000000 and this reliable measurement and hence the recognition criterion is fulfilled. From the above three recognition criterion, it can be stated that the first criterion has not been fulfilled but the rest two fulfills the criterion as mentioned in AASB 1004. This explains the fact that the amount of 1000000 that was paid to Rich to the Managing Director cannot be treated as income as it fails to fulfill the first criterion (Deegan 2013). Now, it is important to suggest the Managing Director on how to treat the sum of $1000000 in the books of accounts so that they can present the financial statements to Rich after every 6 months of time period. It is suggested to Managing Director to first treat $1000000 as donated capital and show in the capital account. Then, after showing the financial statements to Rich, the amount that is spent on research activities will be treated as revenue by the company. The accountant of Recyclers Limited cannot treat the donated capital as revenue fully after receiving the cheque from Rich, the reason behind that is the company has not yet guaranteed with the money where they can show it as revenue in the income statement. After showing the financial statement to Rich, then the company is liable to get the hold of money and then show it in the revenue account in the income statement. On the contrary, entire money cannot be shown in the donated capital after sanction of money has been done by rich by looking at the financial statements. Previously, entire money donated by Rich should be treated as donated capital and then it should be treated as revenue (Dakis 2016). Conclusion At the end of the study, it is concluded that Recyclers Limited is a non-profit entity and received donation worth of $1000000 from Rich, a well-known environmentally conscious philanthropist. This case study analyzes the accounting treatment of donations in accordance to AASB 1004. In this standard, it is clearly mentioned about the recognition criteria that help in understanding whether the donated amount can be considered as income for the company or not. There are three main recognition criteria of AASB 1004, to which the first criterion does not match or align with the situation mentioned in the case study. The other two criteria match with the elements as shown in the case study. Hence, the donation amount of $1000000 cannot be treated as income as it fails to match with the first criteria. It is suggested that Managing Director of Recyclers Limited to ask their accountants to treat the donation amount of $1000000, firstly as capital account under the heading donated capital. T hen the treatment will be changed after 6 months when the financial statement is shown to Rich and he gets convinced with the fact that the money is used wisely, then the amount that are spend till now can be treated as revenue generated for the company as this money has been used by Recyclers Limited for research activities. The Managing Director is of the opinion that the company can get more money from Rich if they can show the financial statement with greater transparency and relevant facts. The only motive of Rich to donate money to Recyclers Limited was to see that the money are spent wisely on the research activities as he is more concerned on environmental related issues and works hard to best serve the society as a whole. In that way, he decided to contribute money to Recyclers Limited so that money is spent wisely and that leads to protection of environment as a whole. References Dakis, G.S., 2016. Upcoming changes to contributions and leasing standards.Governance Directions,68(2), p.99. Deegan, C., 2013.Financial accounting theory. McGraw-Hill Education Australia. Edwards, J.R., 2013.A History of Financial Accounting (RLE Accounting)(Vol. 29). Routledge. Henderson, S., Peirson, G., Herbohn, K. and Howieson, B., 2015.Issues in financial accounting. Pearson Higher Education AU. Holland, D., 2016. Simplifying income recognition for not-for-profit entities.Governance Directions,68(11), p.666. Pratt, J., 2013.Financial accounting in an economic context. Wiley Global Education. Saunders, A. and Cornett, M.M., 2014.Financial institutions management. McGraw-Hill Education,. Weil, R.L., Schipper, K. and Francis, J., 2013.Financial accounting: an introduction to concepts, methods and uses. Cengage Learning.

The History of Classical Gravitational Theory and General Relativity Essay Example

The History of Classical Gravitational Theory and General Relativity Essay The History of Classical Gravitational Theory and General Relativity In the beginning scientists and religious men of their era tried to explain the universe both biblically and scientifically. One of the foremost Greek scientists was Aristotle; taught by Plato, that the circle and sphere are the two most perfect shapes in a 2 and 3 dimensional universe, Aristotelian system placed Earth at the center of the universe; and all other heavenly bodies revolved around the earth in crystalline orbitals. Another Greek Mathematician, Aristarchus theorized that the sun was the center of the universe and that the Earth revolved around it. His simple reasoning was constituted purely by the fact that the Earth is a much smaller body than the sun, and the smaller should orbit the greater. By the 2nd century CE it became more and more apparent that the simplistic models derived nearly 2000 years before, were flawed. Kepler, a Scientist of the early 1600s concluded not only that the previously stated purely circular orbitals around the sun were in fact ellipses, and that planets travel faster when near the sun, and slower when farther from the sun, and lastly he found that the mathematical relationship between the orbital period, and the orbital radius of any given planet. We will write a custom essay sample on The History of Classical Gravitational Theory and General Relativity specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on The History of Classical Gravitational Theory and General Relativity specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on The History of Classical Gravitational Theory and General Relativity specifically for you FOR ONLY $16.38 $13.9/page Hire Writer While Kepler was creating a new model of the universe Galileo Galilei was tearing apart the out dated Aristotelian system. Conceiving the theory of inertia, disproving the concept that all planets orbited the Earth (essentially providing the proof Aristarchus’s theory lacked) disproving the Catholic church’s geocentric model that had become so fundamental to its dogma, and lastly left a major concept of physics unexplained, to an influential scientist, that was born the year Galileo died. Isaac Newton the man that finally unified Earth and the heavens discovered the weakest force in our universe; gravity. Having inherited all the works of physicists previous to his time, Newton deduced that there was a force that pulled matter towards it. He concluded that the same force that pulls an apple to the Earth also holds the planets and moons in orbit. Prior to Newton no one had considered that the Earths gravity extended into the heavens above, much less that solar gravity bound the planets to their orbits around the sun. By using Kepler’s laws, geometry, algebra, and his ew laws of motion he was able to pull everything together to explain the universe in a very basic way; the law of universal gravitation. This law states that the attraction between any two bodies in the universe is directly proportional to the product of their masses, as well as inversely proportional to the distance between them squared. Or†¦ FG = GMm/R2 â€Å"Newtons work in mechanics was ac cepted at once in Britain, and universally after half a century. Since then it has been ranked among humanitys greatest achievements in abstract thought. It was extended and perfected by others, notably Pierre Simon de Laplace, without changing its basis and it survived into the late 19th century before it began to show signs of failing. † (http://www. newton. ac. uk/newtlife. html) As well as the Law Of Universal Gravitation, Newton also began to calculate and explain the aspects of motion that had so eluded physicsits before. Newtons first law of motion states that an object in motion stays in motion unless acted on by an outside force and therfore an object at rest will stay at rest unless acted on by outside force. This law allows for equilibrium of soliditary objects and in objects in motion that are not in acceleration. Our universe as we know consits of 4 fundamental forces: 1. electromagnetic force 2. nuclear forces 3. â€Å" † 4. gravity-holding it all together. The problem is, all the other forces seem to be ballanced; equaling each othre out. Gravity on the other hand doesn’t want to cooperate. Gravity is an extremely weak force. Physiscits around the world try to explain this phenomenom. In their quest, they discover some miraculous things†¦ Born on October 10, 1731 in Nice, France; Henry Cavendish was an English Physicist and Chemist. â€Å"The English physicist and chemist Henry Cavendish determined the value of the universal constant of gravitation, made noteworthy electrical studies, and is credited with the discovery of hydrogen and the composition of water. â€Å" (http://www. notablebiographies. com/Ca-Ch/Cavendish-Henry. html) The Cavendish Experiment was the first exerpiment to calculate the earths gravitational constant. His experiment resulted in the following conclusion Or that the gravitational Constant of Earth = Acceleration of gravity at the surface of the Earth times the Earth’s Radius squared over its mass = 3 times Acceleration of gravity at the surface of the Earth over 4 pi times the radius of the Earth times its density. One hundred years ago Albert Einstein published a theory so monumental and eventually leading to the creation of the Nuclear Bomb, satellite technology, space travel, and a better understanding of the universe. Einstein soon became the most famous physicist in history, by publishing his most profound theory, the Theory of General Relativity. General relativity states that energy is equal to mass times the speed of light squared or †¦ E=MC2 This equation proves that a small amount of matter can emit a huge amount of energy. The equation also explains why the sun shines, the big bang theory, and further clarifies the speed of light to be 3108 m/s. but his theory also lead to the creation of the worlds most deadly weapon; the Nuclear bomb. Inertia and gravitational properties of mass also play key roles in the Theory of General Relativity. The equivalence principle is a key component to his theory. The equivalence principal means that a gravitational field can be produced either by mass or by acceleration. So for instance; â€Å"A person in a free-falling elevator experiences weightlessness, and objects either float motionless or drift at constant speed. Since everything in the elevator is falling together, no gravitational effect can be observed. In this way, the experiences of an observer in free fall are indistinguishable from those of an observer in deep space, far from any significant source of gravity. Such observers are the privileged (inertial) observers Einstein described in his theory of special relativity: observers for whom light travels along straight lines at constant speed. [3] Einstein hypothesized that the similar experiences of weightless observers and inertial observers in special relativity represented a fundamental property of gravity, and he made this the cornerstone of his theory of general relativity, formalized in his equivalence principle. Roughly speaking, the principle states that a person in a free-falling elevator cannot tell that he is in free fall. Every experiment in such a free-falling environment has the same results as it would for an observer at rest or moving uniformly in deep space, far from all sources of gravity. [4]† The Space Time fabric can be described by using a 2 demensional analogy where space and time are distorted by mass. Matter changes the geometry of the space time fabric. The more mass an object has, the more distortion there is. All things considered, most celestial bodies are spherical in one way or another; this being said the curved distortion in the fabric of space time is gravity’s pull. Now thanks to Newton we know that the more mass you have, the stroger gravity’s pull is on you. So in effect, if we took a large sheet of thin rubber (here representing the space time fabric), stretched it out tight, and place 3 different balls all of different masses (here representing different hevenly bodies) on the rubber sheet, we could see were the balls curved the rubber downwards. The largest ball would have the largest gravitational pull because it has the most mass and therfore the most gravity, because it creates the most distortion of the space time fabric. 916 German astronomer Karl Schrarzchild found a solution to Eistines’s theory of relativity. He showed that if mass of a star is concentrated in a small engough region, the gravitational field at the surface of the star becomes so strong that even light can no longer escape. This is what is called a black hole, a region of spacetime bounded by a so called event horizon from which it is impossible for anyt hing including light to escape. When a star runs out of fuel or any heavenly body collapses on its self all of its mass becomes concentrated in one point and its gravitational pull becomes emensly massive. Black holes have, in fact, have had their exsistance proven; scientists have recently noticed that there were planets spiriling inwards to an invisible anomalie with a very powerful gravitational pull. After many test and studies, they came to conclude that these anomolies were in fact black holes thus proving their exsistance. The radius of the black hole’s event horizon is calculated by Schwarzchild’s equation (thus the reason for calling it the schwarzchild radius). R=2GM/c2 Or that the Radius = 2 times Newton’s Constant x the Mass divided by the speed of light squared. So for exapmle, a black hole with the mass of our sun, would only have a radius of 2 miles! â€Å"According to Einsteins General Relativity Theory, light will be affected in the same way matter is affected by gravity. This is because under this theory, we should think of gravity not in terms of vector like forces, but as a consequence of the shape of the universe. † Because light has momentum, any object or energy that has momentum is affected by the warping of space time, or gravity. â€Å"Imagine a bright object such as a star, a galaxy, or a quasar, that is very far away from Earth (say 0 billion light years). For our discussion, let us imagine we have a quasar. If there is nothing between it and us, we see one image of the quasar. Yet, if a massive galaxy (or cluster of galaxies) is blocking the direct view to the quasar, the light will be bent by the gravitational field around the galaxy. This is called gravitational lensing, since the gravity of the intervening galaxy a cts like a lens to redirect the light rays. But rather than creating a single image of the quasar, the gravitational lens creates multiple images. † Wormholes are like intergalatic short cuts. A wormhole is a hypothetical topological feature of spacetime that would be, fundamentally, a shortcut through spacetime. For a simple visual explanation of a wormhole, consider spacetime visualized as a two-dimensional (2D) surface (see illustration, right). If this surface is folded along a third dimension, it allows one to picture a wormhole bridge. †al though there is no proof what so ever that wormholes exsist they are essentially a secret passage, a tunnel, with the two ends at different ends of the spacetime fabric. In other words if you went in one you never know where or when you would come out. therefor it is important to dress accoringly. ) the problem is no one really knows if they exsist or not. The real question is; Has all this been tested? The answer is yes, Eistein’s theory of General relativity has been tested†¦ numerous times. â€Å"†¦it was not until a program of precision tests was started in 195 9 that the various predictions of general relativity were tested to any further degree of accuracy in the weak gravitational field limit†¦ Beginning in 1974, Hulse, Taylor and others have studied the behaviour of binary pulsars experiencing much stronger gravitational fields than found in our solar system. Both in the weak field limit (as in our solar system) and with the stronger fields present in systems of binary pulsars the predictions of general relativity have been extremely well tested locally. † General Relativity has been tested and many predictions have been made. General relativity and classical relativity, define physics as we know it today. Not only physics, but every science and our world and universe as we see it. We may not fully comprehend the vastness and complexity of our universe today; but over time humanity will gradually develop theories that prove and disprove the ones before them. Further expanding our knowledge of the universe as we know it. We still don’t completely understand how gravity works; but we will†¦ eventually. Works Cited Berry, A. J. Henry Cavendish. London: Hutchinson, 1960. Jungnickel, Christa. Cavendish: The Experimental Life. Lewisburg, PA: Bucknell University Press, 1999. Henry Cavendish Biography life, history, son, information, born, time http://www. notablebiographies. com/Ca-Ch/Cavendish-Henry. html#ixzz15OD7AuBj http://en. wikipedia. org/wiki/Cavendish_experiment Cavendish, Henry (1798). Experiments to Determine the Density of the Earth. In MacKenzie, A. S.. Scientific Memoirs Vol. 9: The Laws of Gravitation. American Book Co.. 1900. pp. 59–105. http://books. google. com/? id=O58mAAAAMAAJpg=PA59   Online copy of Cavendishs 1798 paper, and other early measurements of gravitational constant. http://en. wikipedia. org/wiki/Introduction_to_general_relativity Ehlers, Jurgen; Rindler, Wolfgang (1997), Local and Global Light Bending in Einsteins and other Gravitational Theories, General Relativity and Gravitation 29: 519–529, doi:10. 023/A:1018843001842 http://www. phy slink. com/education/askexperts/ae661. cfm http://imagine. gsfc. nasa. gov/docs/features/news/grav_lens. html http://en. wikipedia. org/wiki/Wormhole http://en. wikipedia. org/wiki/Tests_of_general_relativity C. M. Will, The Confrontation between General Relativity and Experiment, Living Reviews in Relativity (2006). An online, technical review, covering much of the material in Theory and experiment in gravitational physics. It is less comprehensive but more up to date. (and my dad was a BIG help)