Bring Back Flogging Essay Example for Free

Bring Back Flogging Essay First off, I believe we should bring back flogging. We have a problem with prisons now days and I believe flogging can help. Prisons just don’t work. They’re overcrowded, violent, and cost way too much money. They are completely ineffective! I remember back in high school, if we got in trouble we would be suspended or either have ISS. For most people, ISS wasn’t anything but fun; just another regular day at school. That’s how I feel prisons have become. Some criminals will tell you straight up that prison is just a walk in the park, and it shouldn’t be that way! People should dread going to prison instead of not worrying about it. If we brought back flogging, I believe people would be quicker to change their ways rather than spending time in a prison cell. Flogging is humiliating and painful yet quick and cheap! We would see a decline in prisons offering up billions of dollars. Just think what we could do with those billions of dollars. If someone were to be flogged, I think it should be behind closed doors; because if not, that’s where the controversy would start. Although it would be very embarrassing to the criminal to be flogged in front of the public, he/she has rights too. Also, for those who think flogging is cruel, do you not know that prisoners get beat, raped, burned, and assaulted on a daily basis. I think a criminal would take a back ache over being beat, raped, burned, or assaulted any day. I also think flogging should be brought back for the simple idea that criminals can get on with their life and don’t have to completely start all over!

Spot Welding Involves Three Stages

Spot Welding Involves Three Stages Spot welding is a process in which contacting metal surface are joined by the heat obtained from resistance to electric current flow. Work-pieces are held together under pressure exerted by electrode. Typically the sheet are in the 0.5 to 3 mm thickness range. The process uses two shapes copper alloy electrodes to concentrate welding current into a small  ¿Ã‚ ½spot ¿Ã‚ ½ and to simultaneously clamp the sheet together. Forcing a large current through the spot will melt the metal and form the weld. The amount of energy is chosen to match the sheet ¿Ã‚ ½s material properties, it thickness, and type of electrode. Applying too little energy won ¿Ã‚ ½t melt the metal or will make a poor weld. Applying too much energy will melt too much metal and make a hole rather than a weld [1]. Spot welding involves three stages; the first stage which involves the electrodes being brought to the surface of the metal and applying a slight amount of pressure. The current from the electrodes is then applied briefly. After the current is removed, the electrodes remain in place in order for the material to cool. Weld times range from 0.01 sec to 0.63 sec depending on the thickness of the metal, the electrode force and the diameter of the electrodes. The equipment used in the spot welding process consists of tool holders and electrodes. The tool holders function as a mechanism to hold the electrodes firmly in place and also support optional water hoses which cool the electrodes during welding. The electrodes generally are made of a low resistance alloy, usually copper, and are designed in many different shapes and sizes depending on the application needed. Design of experiments (DOE) is a techniques that enable a designers to determine simultaneously a interactive effects of a factors that effected the result in any design. Design of experiments (DOE) helps to pinpoint the sensitive partss and sensitive areas in a designs. The designer are then able to fix these problems and get the optimum parameter of design. Response surface methodology (RSM) explores the relationship between explanatory variables and response variable in statistic. Response surface methodology (RSM) is a sequence of design of experiments (DOE) to obtain an optimal response. It is sufficient to determine which explanatory variables have an impact on the interest of response variables. 1.2 Problem Statement Resistance spot welding (RSW) is the most effective process for joinning both similar and dissimilar metals. Resistance spot welding is commonly used in the automotive industries for body assembly production lines. The major advantages of spot welding is efficient energy used, and high production rates. To improve the strength and good quality of welding the welding parameter is to be investigated. A small change of the parameter will effect all the other parameters. The main parameter for spot welding is welding current, welding time, force, and hold time. Nowadays, the world faces of energy crisis and environmetal problems, energy saving and safety have become the most important issuses for auto making industry. To achieve these goals, weight reduction is the most effective to leads to the fast development and application of advanced high strength steels. In this research, DP600 is an Advanced High Strength Steel (AHSS) have been chosen to find the optimum parameters for the spot welding to determining the quality of a weld nugget development because the characteria of the material such as light weight, low ratio of yield strength to tensile strength, high work hardening capacity and good energy absorption. The good formability of DP600 allows the users to increase the strength of the components. Therefore, the products can be made stronger and safer under load. Resistance spot welding is a key technology in automotive assembly industries that the process is fast and easily weld many different material combination that are difficult to join by other welding process. The weldability of different materials such as advanced high strength steel DP600 and low carbon steel is to investigated quality of a nugget development due to the formation of hardness, tensile strength. This research is to study the influence of resistance spot welding (RSW) parameters such as welding current, welding time, pressure and speed on the development of nugget formation, focused on weld nugget and Heat Affected Zone (HAZ). 1.3 Objective Of Study The main purpose of this study : I. To find the optimum parameter to optimize the size of weld nugget and Heat Affected Zone (HAZ) in order to obtain a good quality of Resistance Spot Welding using Factorial Design and Response Surface Methodology (RSM). II. To developed a mathematical model to predict the size of weld nugget and Heat Affected Zone (HAZ) using Response Surface Methodology (RSM). 1.4 Significance of the Project The development mathematical models can be effectively used to predict the size of weld zone which can improve the welding quality and performance in Response Surface Methodology (RSM). 1.5 Scope of Study The scope of study is to investigate on the resistance spot welding process using Factorial Design and Response Surface Methodology (RSM) to find the optimum parameters to optimize the size of weld nugget and Heat Affected Zone. The material used is DP600 advanced high strength steel 0.8mm thickness combined with low carbon steel 1.0mm thickness. The machine used is OBARA guns type diameter 6mm. The electrode copper alloys detail as below: Alloy RWMA Class Hard Elec. Cond Desc Use To Weld CMW 3 2 83B 85% CU + CHROMIUM CRS GENERAL WELDING The microscope used is the compound light microscope. It commonly binocular (two eyepieces). The compound light microscope combines the power of lenses and light to enlarge the subject being viewed. The eyepiece allows for 10x or 15x magnification and when combined with three or four objective lenses which can be rotated into the field of view and produce higher magnification to a maximum of around 1000x generally. In the lab of material, microscope is used to watch and catch the picture of size weld nugget and Heat Affected Zone (HAZ). CHAPTER II LITERATURE REVIEW 2.0 Introduction of Resistance Spot Welding (RSW) Resistance Spot Welding is a process in which metal surface are joined widely used in the automotive structural application for many years for the fabrication of sheet metal assemblies. The process is used for joining sheet materials and uses shaped copper alloy electrodes to apply pressure and convey the electrical current through the work piece. Heat is developed mainly at the interface between two sheets, eventually causing the material being welded to melt, forming a molten pool, the weld nugget. The molten pool is contained by the pressure applied by the electrode tip and the surrounding solid metal. The resistance spot welding has the advantage which is high speed and suitability for automation. Figure 1 : Resistance Spot Welding Machine with Work [3] The size and shape of the individually formed welds are limited primarily by the size and contour of the electrode faces. The weld nugget forms at the laying surfaces, as shown in Figure 1, but does not extend completely to the outer surfaces. In section, the nugget in a properly formed spot weld is round or oval in shape. Spacing between adjacent spot welds or rows of spot welds must be enough to prevent shunting or to limit it to an acceptable amount. In Resistance Spot Welding (RSW), methodology is development to determine the optimum welding conditions that maximize the strength of joints. Response Surface Methodology (RSM) utilized to develop an effective model to predict weld strength by incorporating parameters such as pressure, weld time and the others [7]. In this case study from journal that conducted as per central composite face centered design for spot welding of 0.2 and 0.3mm thick copper and brass speciments. Response surface model interfaced with the Genetic Algorithm to optimize the welding conditions for desired weld strength. The welding process of copper and brass produced large heat affected zone (HAZ) and fusion zone (FZ). Figure 2 : Schematic represent [7] Table 1 : Variables for joining of Cu- brass specimens [7] In response surface method the important is design of experiments. Identified the factors which have a significant influence on weld strength. It is weld pressure, weld time, and amplitude of vibration of horn. For 0.2 and 0.3 mm thick copper-brass speciments to determine maximum and minimum value of welding parameters large numbers of trial runs. From the trial runs the most suitable parameters were identified in table 1 above. Response surface model for weld strength is a collecting of mathematical and statistical techniques useful for the modeling and analysis of problems in response of interest is influenced by variables and the objective is to optimize thsi response [7]. Then developed mathematical models to predict the weld strength. For the experiments the equation is Where yi is the the response of weld strength, xi is pressure, weld time and amplitude,  ¿Ã‚ ½0,  ¿Ã‚ ½j,  ¿Ã‚ ½jj and  ¿Ã‚ ½ij represent the constant, linear, quadratic and interaction terms. For the spot welding equations like below : After 20 experiments are conducted at different levels of parameters the value of weld strength obtained from experiments and those predicted from response surface model along the design matrix. Table 2 : Weld strength and RSM [7] Figure 3 : Effect of amplitude and weld time on weld strength [7] Figure 4 : Effect of pressure and weld time of weld strength [7] Figure 5 : Effect of amplitude and pressure on weld strength [7] And for another experiments that used Response Surface methodoogy (RSM) by spot welding that used aluminium as a specimen [8]. They investigated effect between aluminium foam and the metal spot-welded colum. Based on their experiment. Numerical simulation and analytical models was developed to partition the energy absorption quantitatively into the foam filter component and the hat section component and the relative contribution of each component to the interactive effect. Figure 6 : schematic drawing of the spot welding-welded used in the experiment [8] Response Surface Methodology (RSM) is a method to understanding the correlation between multiple input variables and output variable. Figure 7 : Comparison of the experiment and numerical result [8] Figure 8 : Response surface of sea for the foam filled spot welded column [8] Figure 9: Response surface of peak force for the foam filled spot welded column [8] Table 3 : Optimum foam filled square column [8] From the Response Face methodology (RSM) they get the optimum value of the t = thickness, a = thickness, density, pressure and SEA. 2.1 Electrothermal Process of Welding In resistance welding, the heat are required to create the coherence is generated by applying an electric current through the stack- up of sheets between the electrodes. So, the formation of a welded joint, including the nugget diameter and the heat- affected zone (HAZ), are definitely depends on the electrical and thermal properties of the sheets and coating materials. The general expression of heat generated in an electric circuit can be expressed as: Q= I ¿Ã‚ ½ Rt (modification of the Ohm ¿Ã‚ ½s Law) [3] where Q is heat (Joule), I is current (Ampere) , R is electrical resistance of the circuit (ohm,O) and t is time (second) which is allowed to flow in the circuit. For resistance welding, the heat generation at all location in a weldment is more relevant than, rather than the total heat generated, as heating is not and should not be uniform in the weldment. That means, consideration should more on the heat rate than the total heat, as it will determines the temperature history, and, in turn, the microstructure [3]. For example, considering an aluminum welding, melting may not be happen if the welding current applied is low, due to the low electrical resistivity of aluminum. In general, the electric and thermal process should be considered together in welding. 2.2 Spot Welds Parameter 2.2.1 The parameter 1. Electrode Force The electrode force is required to squeeze the metal sheets to be weld and joint together. This requires a large electrode force because the weld quality would not be good enough. However, the force must not be too large as it might cause other problems. When the electrode force is increased the heat energy will decrease. So, the higher electrode force needed a higher weld current. When weld current becomes too high, spatter will occur between electrodes and sheets. This will cause the electrodes to get stuck to the sheet. 2. Squeeze Time Squeeze Time is the time interval between the initial application of the electrode force on the work and the first application of current. Squeeze time is necessary to delay the weld current until the electrode force has attained the desired level [3]. 3. Weld or Heat Time Weld time is the time during which welding current is applied to the metal sheets. The weld time is measured and adjusted in cycles of line voltage as with all timing functions. As the weld time is, more or less, related to what is required for the weld spot, it is difficult to give an exact value of the optimum weld time. For instance:  ¿Ã‚ ½ Weld time should be as short as possible.  ¿Ã‚ ½ The weld parameters should be chosen to give as little wearing of the electrodes as possible. (short weld time.).  ¿Ã‚ ½ The weld time shall cause the nugget diameter to be big when welding thick sheets.  ¿Ã‚ ½ The weld time might have to be adjusted to fit the welding equipment in case it does not fulfil the requirements for the weld current and the electrode force. (A longer weld time might be needed.).  ¿Ã‚ ½ The weld time shall cause the indentation due to the electrode to be as small as possible. (a short weld time.).  ¿Ã‚ ½ The weld time shall be adjusted to welding with automatic tip-dressing, where the size of the electrode contact surface can be kept at a constant value. (a shorter welding time.) [3]. 4. Hold Time Hold time is the time, after the welding and occurred when the electrodes are still applied to the sheet to chill the weld (time that pressure is maintained after weld is made.). Hold time is necessary to allow the weld nugget to solidify before releasing the welded parts, but it must not be to long as this may cause the heat in the weld spot to spread to the electrode and heat it. The electrode will then get more exposed to wear. Further, if the hold time is too long and the carbon content of the material is high (more than 0.1%), there is a risk the weld will become brittle. [3] 5. Weld Current The weld current is used during welding is being made. The amount of weld current is controlled by two things; first, the setting of the transformer tap switch determines the maximum amount of weld current available; second the percentage of current control determines the percentage of the available current to be used for making the weld. Low percentage of current settings is not normally recommended because it might affect the quality of the weld. Proper welding current can be obtained with the percentage current set between seventy and ninety percent by adjust the tap switch. The weld current should be kept as low as possible. When determining the current to be used, the current is gradually increased until weld spatter occurs between the metal sheets. This indicates that the correct weld current has been reached. Weld current also influences the value of nugget diameter. Different value of current, it will produce different dimension of the nugget diameter [3]. Figure 10: Welding Cycle The welding processes in resistance spot welding have 5 cycle process as shown in the Figure 10. The first cycle is the squeeze time, where pressure from the electrode force is applied to the workpiece. The second cycle is weld time, this process where the current is on and the welding current is applied in the metal sheets to melt the sheet metal for the welding process. Then, postheat time, the current delay at the low level. The fourth cycle is cool time. This cycle allow the melt nugget diameter to solidify before the releasing the welded parts and lastly the off time cycle, the electrode force applied on the sheets metal is released the welding process is done. 2.3 Material properties 2.3.1 Introduction of Advanced High Strength Steel (AHSS) DP600 is one of the Advanced High Strength Steel (AHSS) for the automotive industry that have enhanced ductility and formability [4]. DP600 usually used in the manufacture of passenger car and commercial vehicle wheels. It is to reduce weight and increasing service life and made of the typical properties of theese materials for maximum used. 2.3.2 Basic Properties 2.3.2.1 Mechanical Properties Table 4 : mechanical properties for DP600 [4] 2.3.2.2 Chemical Composition Table 5 : Chemical Compostion for DP600 [4] 2.3.2.3 Dimension Table 6 : Dimension for DP600 [4] 2.3.3 Advantages of High Strength Steel (DP600) High strength steel (DP600) are prodominantly used in automotive industries because of many advantages such as below [4] : I. Low ratio of yield strength to tensile stength . II. Work-hardening capacity is high. III. Good energy absorption characteristic to provide crash performance in structural. IV. Product stronger and safer under load. V. Good bake hardening responce that forming the yield strength in the formed areas is significantly increased. CHAPTER III RESEARCH METHODOLOGY 3.0 Methodology of The Project Methodology actually is a systematic study of method and set of procedur. In this study, there are consist of several phase. Figue 3 below shown a methodology for this project. 3.1 Detail of methodology 3.1.1 Information Gathering In information gathering all related information about spot welding, and material used was collected to provide futher understanding. All the related information is obtain from the internet, journal, library and the other resources. It is important o nderstand the theory and previous step. 3.1.2 Design of experiment Design of Experiment is an advance to improve design performance which to reduce cycle time to developed processes [5]. Design of experiment is a series of test to change the input variable (parameter) to study and identififying the output change in the output response. Then analyze the result of process to find the optimum value or parameters that effect to the process. Figure 11 Figue 4 shown an example model of process that shown a number of uncontrolled factor that are discrete, such as difference machine or operators and such as ambient temperature or humidity. 3.1.2.1 Screening Design and Full Factorial Design Screening design is to identify which factor and effect that are important. When have 2-4 factors and can perform a full factorial. Full factorial design in two level. Full factorial design ia a common experimental design with all input factors set at two levels each. These levels is called  ¿Ã‚ ½high ¿Ã‚ ½ and  ¿Ã‚ ½low ¿Ã‚ ½ or +1 and -1. A combination of all the input factors is called full factorial design in two level [6]. If there are k factors at 2 levels, full factorial design has 2? runs. Table 7 : Number of run 2? Full Factorial Number of Factors Number of Runs 2 4 3 8 4 16 5 32 6 64 7 128 Objective of factorial design as below : 1. To identify factors with significant effects on the response . 2. To identify interations among factors . 3. To identify which factors have the most importance effects on the response . 4. To decide whether further investigation of a factor ¿Ã‚ ½s effect is justified . 5. To investigate the functional dependence of a response on multiple factors simultaneously (if and only if you test many levels of each factor) . 3.1.2.2 Response Surface Methodology Response surface Methodology (RSM) investigates relationships between explanatory variables and response variables. Objective of RSM is to use a sequence of designed experiments to obtain an optimal response. Below is example of RSM : Figure 12 : Response surface  ¿Ã‚ ½Peak ¿Ã‚ ½ Figure 13 : Response surface  ¿Ã‚ ½Hillside ¿Ã‚ ½ Figure 14 : Response surface  ¿Ã‚ ½Rising ridge ¿Ã‚ ½ Figure 15 : Response surface  ¿Ã‚ ½saddle ¿Ã‚ ½ 3.1.2.3 Mathematical Method The mathematical model correlating process parameters and their interations with response parameter will be developed according to the experimental result. These model will be used to predict the size of weld zone which can improve the welding quality and performance in Resistance Spot Welding. The most common models fit to the experimental data take either a linear equation. A linear model with two factors X1 and X2 such as below : Y =  ¿Ã‚ ½0 +  ¿Ã‚ ½1X1 +  ¿Ã‚ ½2X2 +  ¿Ã‚ ½12X1X2 + experimental error Y is the response for given levels of the main effect X1 and X2 and X1X2 is ncluded for possible interation effect between X1 and x2. Constant  ¿Ã‚ ½0 is the response of Y when both main effect are 0 [6]. The advance of using DOE is that can provides an approach organized which it possible to address both simple and tricky experimental problem. The experiment is to select appropriate objective, and then guide and perform a set of experiment. That can conclude DOE can obtain more useful and more precise information about the studies system. The joint influence of all factors is assessed [5] 3.1.3 Experiment process The experiment is focused to get the radius of molten zone or weld nugget and Heat Affected Zone (HAZ). The diameter of weld nugget and Heat Affected Zone (HAZ) is measured by capture the image of the speciment by the microscope. All the parameter such as welding time, the diameter of tips, weld current , and force will be varied in the experiment. All the result with different parameter will be record to investigate nugget development focused on weld nugget and Heat Affected Zone (HAZ). The procedure for this experiment to prepare the sample of specimen are : a) Cutting. b) Molding. c) Grinding. d) Polishing. e) Etching. f) Invetigate weld nugget and HAZ size using microscope. 3.1.4 Conclusion After get the optimum result and the hardness and strength have be confirmation by tensile test, hardness test and bending test, the conclusion from this project is verify and the project is 100% complete. 3.1.5 Thesis writing After get the conclusion, to complete this project thesis writing is needed to complete the project. All the process and data from this project from the start util the end is to be record and compile as a book. REFERENCES 1. US Patent 4456810, Adaptive Schedule Selective Weld Control, June 1984. The weld process is stopped before the melt exceeds the electrode diameter. Otherwise, an impressive but totally undesired shower of sparks and hot metal will issue from the weld spot. 2. 1995-2012 CMW inc. 3. Effect of welding nugget diameter on the tensile strength of the resistance spot welding joints of same sheets metal walther jenis Faculty of Mechanical Engineering University Malaysia Pahang may 2009. 4. www.corusgroup.com. 5. A. Fauzi. Effect of cutting parameters on the hole diameter and surface roughness for dry drilling of aluminum Alloy 6061 2009. 6. Engineering Statistic Handbook 2009. 7. International Journal of Advanced Engineering Research and Studies 2009. 8. Optimization of foam filled spot-welded column for the crashworthiness 2010.

The Cold War Continues: From Joseph Stalin to Vladimir Putin Essay

"Nobody and nothing will stop Russia..." -- Vladimir Putin In March of 2014 Russia invaded Ukraine, unleashing a maddening flurry of concern across the world. Originally the concern was how to defend Crimea Ukraine from Putin’s forces, however, the concern has since changed. Seemingly overnight, Putin managed to worm his troops into Crimea, and dominate part of Ukraine. But where does this expansion of power end? Trying to delegate and monitor a power-hungry politician is now the focus of nearly every government in the Western world. In an article written by The Guardian’s Ian Traynor, it states that Putin has declared that if he wanted to, â€Å"Russian forces could conquer Ukrainian capital in two weeks.† This amount of confidence is highly unnerving considering Russia’s track record on simply showing up and invading a country seemingly out of nowhere. That specific action and behavior has been associated with Russian leader Joseph Stalin during the Cold war, and now is a continuous and growing concern with Vlad imir Putin. Vladimir Putin’s aggressive actions toward the western world, specifically Ukraine, is inspired by the steps Joseph Stalin took during his rise to power by developing a cult mentality, using brute force to invade countries such as Greece and Turkey, and issuing threats to all countries who disagreed with his expansion of power and communism during the Cold War. It was Stalin’s increasing aggression towards Europe and the United during the Cold War that made him one of the most feared and unpredictable individuals at that time. Today, Putin is exhibiting identical behavior by following in Stalin’s footsteps and is issuing threats in addition to ignoring what Europe and the United States has to say. At the ... ...5788398/2D5751C189D04504PQ/10?accountid=14902 Ian Traynor, â€Å"Putin claims Russian forces ‘could conquer Ukraine capital in two weeks.’† The Guardian, September 2, 2014. Web. 5 May 2015. http://www.theguardian.com/world/2014/sep/02/putin-russian-forces-could-conquer-ukraine-capital-kiev-fortnight Julie A. Cassiday, Emily D. Johnson, â€Å"Putin, Putiniana and the Question of a Post-Soviet Cult of Personality,† The Slavonic and Eastern European Review 88 (2010): 680-707. Kennedy-Pipe, Caroline. Stalin’s Cold War: Soviet Strategies in Europe, 1943 to 1956. New York: St. Martin’s Press, 1995. Robert Skidelsky, â€Å"In Ukraine, Putin may be accelerating his own demise.† The Daily Star Lebanon, September 3, 2014. Web. 5 May 2015. http://www.dailystar.com.lb/Opinion/Commentary/2014/Sep-03/269383-in-ukraine-putin-may-be-accelerating-his-own-demise.ashx#axzz3COhHc9EU

Chilis History Essay

Chili’s first location, a converted postal station on Greenville Avenue in Dallas, Texas, opened in 1975. Lavine’s concept was to create an informal, full-service dining restaurant with a menu featuring different types of hamburgers offered at an affordable price. The brand proved successful, and by the early 1980s there were 28 Chili’s locations in the region, all featuring similar Southwest decor. In 1983, Lavine sold the company to restaurant executive Norman E. Brinker, formerly of the Pillsbury restaurant group. Chili’s now has locations in all 50 U. S. states, 30 international locations and two territories. It’s easy to see why Chili’s has become such a firm favourite among Dubai’s families. First, there’s the wall-to-wall decor of exposed brick, vintage Americana (think mid-’80s posters promoting provincial chilli ‘cook-offs’) and fake greenery. The result is too thick, too clumsy, to persuade the wayward Texan that he has found his way home, but does make for a riot of colour and interest to help keep little ones amused. Secondly, the veritable army of Chili’s serving staff will happily create an astonishing spectacle of noise and cheer when you opt to hold a birthday here. And finally, there’s the indulgent menu of massive portions. Even the starters are almost impossible to finish: nachos are smeared liberally with hot and cheesy chilli; the signature Old Timer burger boasts enough dollops of relish on the thick meaty patty that the bun is likely to disintegrate; and sizzling platters of fajitas produce thick clouds of salty smoke guaranteed to get hungry mouths slavering, provided you don’t choke on the heady vapours first. Assuming you don’t try to finish each portion, you might even have room to tackle the oozing mass of molten chocolate cake and vanilla ice cream. Of course, there are two sides to every story, and for many diners the blatant Americana will prove claustrophobic, the menu (aside from a few surprisingly tasty Guiltless Grill options) just too calorific, and the average of five greetings per visit unnecessary, bordering on the intrusive. Nonetheless, Chili’s is consistently heaving, and dotted among those families are many workers who have come direct from a long day at the office. It’s not just little kids in Dubai who appreciate piles of greasy comfort food – Chili’s lacks refinement, but serves this up in great quantities.

Anti-Corruption Drive in India

â€Å"Anna Hazare’s Leadership† and Anti –corruption campaign in India 16th august 2011, was a day of vanity in Indian history which has putted curiosity among most of Indians. Many of us coveted to be part of the activities happening all around in Delhi, a wish to join hands with Anna Hazare. It was really hard to believe that a tenacious soldier could turn into an anti-corruption crusader by brilliantly executing an amazing series of checks and counter checks, leading to eventual checkmate. It was great experience to see a charismatic leadership in role of Anna Hazare that’s effect was so much subliminal which has shaken the backbone of deep rooted corruption in this country. Two questions were striking. Why this campaign? & why we need Anna for this campaign? Do we desperately need a leader like M. C. Gandhi again, who can cave in a right direction? Why we forgot real Gandhi and His sacrifice? We only remember that â€Å"Note wala Gandhi† by Munna Bhai MBBS. When we go to any office, Office clerk ask us â€Å"bhaiya Gandhi ke darshan karaa do Kaam ho jayega†. This campaign under Anna’s leadership is purposeful in following dimensions. 1. Creating dominance against corruption The major force behind this campaign was creating environment against corruption, if we turn up with association of corruption, we formulate it asCorruption = Authority + Monopoly – Transparency Authority, we cannot ignore the fact that authority should be given to some peoples to govern. But intension to choose those peoples plays importance. When transparency enforces to choose authority outcome is better, if somebody an ets absolute authority to govern then, its’ clear that corruption would be there. ‘Absolut Authority, Absolute Corruption’. If only some people have the control over all the resources, resulting decisions become biased, certain group who hold the resources, drives monopoly. This campaign is about to include transparency in the society and system to prevent government, social and corporate corruption. 2. Promoting re ctitude among individuals As well said a civilized economy cannot ignore the social value of business and responsibilities towards society, and environment. This is what not happening in Indian Economy, to keep and realize â€Å"civilized economy† a strong need of moral rectitude is required. Inclusiveness of all sections of the society, participation of each class families in this campaign gives an indication to take forward that people should realize their responsibility towards others and make the system better by considering each spot transparent. 3. Optimism for clean Institutions Corruption has been deeply rooted in peoples’ day to day life. Even sometimes we take or give bribe and don’t realize it. It has been strongly associated with status in society, fast growth and richness. Such kind of environment leaves an honest person alone and hopeless. This campaign has created some hope of truth, honesty and evoked to clean social and corporate Institutions from corruption. 4. Uprising humanity A development can be sustainable and unsustainable. In India, development is taking place at cost of others that’s why the gap between rich and poor becoming wider. We feel proud when we look our GDP is growing around 8. 5 to 9. % per year, on other side we fall under that category where we have the world’s largest population below poverty line. Sustainability which comes with collective humanism, must be our intention in development process, only then we can be able to develop ourselves with providing space for others to develop. The development stature of Anna’s village depicts an example of sustainability and this campaign under his leadership is pointing towards susta inable development. Reference: 1. http://nvonews. com/wp-content/uploads/2011/10/anna-ram-rajya. jpg

Arthur Anderson Questionable Accounting Practices: Ethics And Advocacy Essay

1. Discuss how the issues with the Arthur Anderson case may have played out differently if the Sarbanes-Oxley Act had been enacted in 1999. The provisions of Sarbanes-Oxley Act help minimize the likelihood of auditor failing to identify accounting irregularities by the following requirements: 1). Improving the internal control. Auditors comment on the internal control of the firm should be reported. 2). Reinforcing supervision for financial irregularities. This act boosts to establish an independent the Public Company Accounting Oversight Board, which is responsible for overseeing the performance of the certified public accountants and the accounting firm. 3). Strengthening the independence of auditors. It means that the act restricts auditors to audit activities only. 4). Encouraging financial disclosure. It also provides whistle-blower protection. 5). Increasing the penalties of ethical and legal misconducts. There are severe monetary and criminal punishments imposed on those audit ors that give false statements. Further, the act lays down the quality of auditing required, the quality of control, and independence standards and rules. 2. Discuss how the issues with the Arthur Anderson case may have played out differently if the Sarbanes-Oxley Act had been enacted in 1999. One specific provision that could help greatly is Section 203, or Auditor Partner Rotation. This section calls for auditors to rotate partners assigned to clients, so that fresh eyes can review the work that has been done. This helps to prevent the â€Å"partner in crime† relationship that contributed to Andersen’s downfall. Finally, the provisions make the entire auditing process more transparent, so that people on the outside of the company such as shareholders, can easily see what is happening. 3. Determine and discuss which elements of the framework for ethical decision making in business (from Chapter 5) played the biggest role in the Anderson case. Arthur Andersen and partner Clarence DeLany founded Arthur Andersen LLP in Chicago in 1913. After 90 years of hard work, this accounting firm we become known as one of the Big Five largest accounting firms in the United States. Andersen set standards for the accounting profession and advanced new initiatives on the strength of its then undeniable integrity. By the 1980s, standards throughout the industry fell as accountancy firms struggled to balance their commitment to audit independence against the desire to grow their consultancy practices. Andersen rapidly expanded its consultancy practice to the point where the bulk of its revenues were derived from such engagements, while audit partners were continually encouraged to seek out opportunities for consulting fees from existing audit clients. By the late-1990s, Andersen had succeeded in tripling the per-share revenues of its partners. Arthur Andersen was constantly accused of wrong doing starting in 1998. Andersen struggled to balance the need to maintain its faithfulness to accounting standards with its clients’ desire to maximize profits, particularly in the era of quarterly earnings reports. Andersen has been alleged to have been involved in the fraudulent accounting and auditing of Sunbeam Product Waste Management, Baptist Foundation of Arizona, WorldCom and Enron. On June 15, 2002, Andersen was convicted of obstruction of justice for shredding documents related to its audit of Enron, resulting in the Enron scandal. Nancy Temple (Andersen Legal Dept.) and David Duncan (Lead Partner for the Enron account) were cited as the responsible managers in this scandal as they had given the order to shred relevant documents. Since the U.S. Securities and Exchange Commission does not allow convicted felons to audit public companies, the firm agreed to surrender its licenses and its right to practice before the SEC on August 31, 2002, effectively ending the company’s operations. The Andersen indictment also put a spotlight on its faulty audits of other companies, most notably Sunbeam and WorldCom. The subsequent bankruptcy of WorldCom, which quickly surpassed Enron as the biggest bankruptcy in history, led to a domino effect of accounting and like corporate scandals that continue to tarnish American business practices. On May 31, 2005, in the case Arthur Andersen LLP v. United States, the Supreme Court of the United States unanimously reversed Andersen’s conviction due to what it saw as serious flaws in the jury instructions 4. Discuss how the situation at Arthur Anderson may have played out differently if their senior management had displayed the habits of strong ethical leaders. Standards of any kind are a direct representation of its leadership. If organizational compliance exists, it will trickle down throughout the organization. Arthur Andersen’s ethical dilemma deals with greed. The firm became very greedy and sloppy. They no longer believed in rock solid accounting principles that had been instilled in earlier years. They were more into getting money whether illegally of legally. They felt like they were getting paid more to hide things than to audit. They tried to shred the Enron’s documents even after the court told them to stop all activities of such. Arthur Andersen somewhat helped Enron with their accounting scandal. Had Andersen done the job in an ethical manor, thousands of people would not be out of a job or even worst their retirement funds. One of many mistakes that condemned Arthur Andersen, was the shredding of those Enron documents. Even if the company was lying they could have gotten away with it. If they stopped shredding the documents the jury would not have found them guilty and ruin their reputation. The case did get reversed but the damage was already done. To take it further back than that, I would have maintained acceptable accounting principles like the founding fathers of the company situated. Andersen was doing perfectly fine, financially at least, before it crumbled due to bad decision making. References: www.sec.gov/about/laws.shtml – frwebgate.access.gpo.gov/cgi-bin/getdoc.cgi?dbname=107 www.commondreams.org/views02/0712-02.htm bodurtha.georgetown.edu/†¦/Arthur%20Andersen’s%20Fall%20From%20Grace%20Is%20.. news.bbc.co.uk/2/hi/business/2047122.stm www.time.com/time/business/†¦/0,8599,216386,00.html topics.nytimes.com †º Times Topics †º People †º D – resources.bnet.com/topic/sunbeam+corp..html studentoffortune.com/†¦/Ethics-and-Fraud-at-Sunbeam-Corporation

Accountant's case Study Example | Topics and Well Written Essays - 1250 words

Accountant's - Case Study Example He was advised that it would be possible to have his existing machines upgraded so that they could perform more complicated programmes and decided to go ahead with this. In March Blake received a circular from Watt A. Racket plc, a company specialising in computer maintenance and upgrading of a variety of different computers including his Apropex X18s. This circular contained details of the cost of upgrading and at the bottom of the first page there was a picture of a small red hand together with the words "see last page" in feint black print. On the final page of this six page circular, in a central position, there was a box containing the following words:"The Company undertakes no responsibility of any kind for any loss damage, injury or depreciation in value arising (regardless of cause) during maintenance or upgrading operations. Customers are advised to take out independent insurance". Blake was impressed at the reasonable charges quoted and failed to notice this clause. He imme diately telephoned Racket plc and engaged their services to upgrade three computers. He was told that a confirmation of his order would be sent immediately. The confirmation, which Blake read, arrived the following day and stated that "All work is subject to conditions set out in the company's circular". When Racket plc came to collect the computers, one of them was dropped onto Blake's foot by a Racket employee. The second computer was destroyed by a fire at the warehouse, which was started inadvertently by another Racket employee, and the third computer was returned with an irreparable defect and cannot be used by Blake. According to general rules of contract law pertaining to offer, acceptance and consideration it can be said that if A makes a proposal to B it will be considered as an offer extended from A to B and if B says yes to the offer made by A then the offer will be considered as accepted. The offer will now be called as a Promise in contractual terms and 'A' will be called the 'promisor and 'B' who has accepted the offer/proposal will be called the 'promisee'. According to Atiyah,Essays on contract(1986) 'Consideration is the doctrine to establish which promises should be legally enforceable'. Also in 'Currie v. Misa(1875)L.R.10Ex.153,at p.162' Lush J. stated: A valuable consideration, in the sense of the law, may consist in some right, interest, profit, or benefit accruing to the one party, or some forbearance, detriment, loss, or responsibility given, suffered, or undertaken by the other. Every promise and every set of promises, forming the consideration for each other, is an agreement; and afterwards it culminates in to contract. Consent given should always be free consent in terms of that it should not have been obtained through any fraud, by employing coercion, exerting undue influence or through misrepresentation of facts. These basic rules of offer, acceptance and invitation to treat etc are amply illustrated in the cases 'Pharmaceutical Society of Great Britain v. Boots Cash Chemicals Ltd.(1952)2 Q.B.795' and 'Felthouse v. Bindley(1862)6L.T.157' and also in 'Fisher v. Bell (1961) 1Q.B. 394' The acceptance must assent unequivocally and without qualification to the terms of the offer. The acceptance may also be qualified by reference to the preparation of a more formal contract or by reference to terms, which have still to be negotiated. In this case as it appears on the face of it that Blake on the sending of circular by Watt A that can be taken as invitation to treat offered them to buy computers from them, that the company accepted subject to some terms and conditions. So broadly construing the terms of the contract it seems that they bind Blake. Especially in view of Thompson v. London, Midland and Scottish Ry. Co. [1930] 1