Controversial and Banned Books †Why They Were Banned

Youth Crime Of Scotland Has Been On The Upsurge For Some Time

lntroduction Youth crime in Scotland has been on the upsurge for some time. In order to understand this issue better, a critical look at the statistics available show that over 43 per cent of all the crimes in Scotland is committed by young people who are under the age of 21 years. Scotland lies in the scope of the European Union, and instances of crime involving the youth are very rare in this region when compared to the rest ofthe world. The effects of crime range on a broad spectrum, hamper economic progress, spread fear and block the freedom evident when people live in a secure place outside the scope of disturbances and terror (Croall et al, 2010). The future of Scotland lies in the hands of young people, and this observation, therefore, shows a very worrying trend. Youth crime upsurge can be explained from an extensive approach in terms of the models incorporated. This may be due to increased joblessness as well as other socio-economic considerations. This briefing will, theref ore, look at the approach to policies as a way to advise the Scottish government on what it can do to counter the youth crime in Scotland. Policy briefing to the government on the causes and explanations of youth crime in Scotland; and how to handle it As a policy, there are various factors the government of Scotland can put into perspective in order to effectively handle youth crime. These would combat the spread of youth crime. A recent study sought to explain the causes, as well as the

The Case Study of Josh and Eric Accounting Sample for Students

Question: Disucss the Case Study of Josh and Eric. Answer: Introduction: Case study discusses about Josh and Eric, who have partnered up in opening of paint stores. Profit of amount $ 300000 are expected in the first year of operations and are planning to sell the franchise. A franchise is regarded as business arrangement where the right of suing the trademark is guaranteed by one party to another party. There is enough money with both the partners for starting up the business. It is predicted that the cash flow would be the main problem as the business grows. For the long-term of business, the best opinion will be in the corporate form of business. Area does not have any competing painting stores and composition of business should be chosen. Composition of business is to be chosen by partners. In the first year of operations, a profit of amount of $ 300000 are expected by the business. Looking at the amount of profit that is generated in the first year of operations and the planning if selling the franchise, it is thought by both the partners that the operating in the corporate form would be the best option (Bhimani et al., 2013) A corporation is regarded as large form of company that is authorized to act as the single entity and same rights and responsibilities as possessed by individual are enjoyed by it. Charter establishes every corporate entity and creation if new corporations through enrolment is not allowed by most jurisdictions. There are many different parts of corporation and the law of jurisdiction ordinarily divides the corporation. Corporation is chartered into two types and this include whether they are for profit or not for profit. It also involve whether they stocks can be issues by them or not. Corporation is differentiated based on its ability to issue stocks according to local law. Such companies capable of issuing stocks are refereed as stock corporations. Stock provides the ownership of corporation and the shareholders or stockholders are regarded as owner of shares or stocks. Non-stock corporations are referred to non-stock corporations. Individuals who are the part of owners and have say in the management forms part of corporation. Corporations that would be charted according regions are recognized on different basis. It can be divided into corporations that are not intended for profit making, not profit making respectively. Nonprofit corporations such as profit and nonprofit or stock and non-stock gets overlapped. Corporation is always regarded as Non-stock Corporation for profit making entities. On the other hand, there may be some nonprofit corporation those choses to be Non-stock Corporation. Corporations that are registered owned by shareholders and have legal personality. Liability of shareholders are limited to the amount of investment made by them. Shareholders do not actively manage companies. Corporation is controlled in fiduciary capacity and this is done by appointing board of directors. Corporation run its operating expenses by issuance of stocks for raising capital. Investors become a partial owner of any company in which he purchase a share of corporate stocks. There is variation in owning of stocks according to the rights that is granted to owner. There exist difference between stocks as they are if variety of forms (Van der Stede, 2016). Ownership in any corporation is represented by share in a common stock that act as security. Common stock holders exercise control in organization by voting on corporate policy and choosing a board of directors. Structure of ownership has stocks holders on top of their priority list. In the event of liquidation of company, only after the preferred shareholders, bondholders and debt holders are paid off in full; the shareholders can claim rights on companys assets (Otley Emmanuel, 2013). Preferred stock are known by different names such as preferred shares or preference shareholders. Such stock is considered as the hybrid instrument and comes with the combining characteristics of both debt instrument and equity. Such stockholders have greater claim on earning and assets of company. Dividend payment made to the preference shareholders are done prior to dividend paid to ordinary shareholders. On the event of liquidation of company, preference shareholders are given priority over others. Article of association contains the terms of preferred stock (Shields, 2015). Evaluation of preferred stock is done by major credit rating agencies like securities. Ratings for bonds is higher than preferred stock because the same amount of guarantee is not carried by preferred stock. The reason is attributable to the fact that the interest payment received by preferred stockholders and bonds is made before to all the lenders. Analysis: Corporation is distinguished from its proprietors as it is independent and regarded as lawful substance. Corporations enjoy most of the responsibilities and rights possessed by individual. There are several rights enjoyed by corporations such as paying taxes, owning assets, borrowing money and taking loan, entering into business contracts and suing and being sued. Corporation is regarded as legal person (Kaplan Atkinson, 2015). It is already mentioned by the two partners Eric and josh in the beginning of case study that the main issue in the operation of business is cash flow. It would be recommended by me after the thorough analysis to issue common stock rather than preferred stocks. The reason is attributable to the superiority of common stocks over preferred stock. Compared to preferred stock, common stock comes with wide range of opportunities for appreciation. Appreciation of shares and payment of dividend are included in the common stocks. Concerning decision-making, each shar e is equivalent to one vote held. Ability of the common stock in purchasing additional shares is another advantage of the ability of stocks in running the company. Preferred stock does not come with a expiration date and is usually regarded as bonds. Therefore, it involves a preset dividend to be paid and such amount is payable before the dividend is paid on the common stock. Such stocks are generally issued at par value or face value (Hopper Bui, 2016). There is a need for Eric and Josh to raise the capital of amount $ 250000. The initial market price of share at the time of issuing stands at $ 40 per share. Hence, the total amount of shares issued is 56250. The market price per share is obtained by dividing the total amount of capital that is to be raised by the total number of shares to be issued. Conclusion: It can be concluded from the above discussion that the most popular form of business structure is corporation. The reason is attributable to limited liability protection. Corporation would lose its value of shares if they become incapable of paying back the total amount of loans taken. Shares might lose hundred percent of its value given this incapability of corporation. Paying back of the total amount of debt in corporation is not the responsibility of shareholders. However, it is not possible for shareholders to lose hundred percent of vale of shares possessed by them. Shares of the organization would become valuable if the corporation is making profit. Maximizing the value of shareholders is one of the primary goals of employees of corporation. Employees needs to work on behalf of owners for enriching them as much as possible. Investment in the common stock is strongly recommended by me to Josh and Eric. This is so because common stocks have prominent characteristics and is regarded as favorite kind of stock. This is so because; shareholders are entitled to vote on the corporate matters. Matters in which the shareholders enjoys a voting rights concerns with appointment of board of directors, acquiring another company and who should be the members of board of directors and any other managerial decisions. Reference: Bhimani, A., Horngren, C. T., Sundem, G. L., Stratton, W. O., Schatzberg, J. (2013).Introduction to Management Accounting. Pearson Higher Ed. Hopper, T., Bui, B. (2016). Has management accounting research been critical?.Management Accounting Research,31, 10-30. Kaplan, R. S., Atkinson, A. A. (2015).Advanced management accounting. PHI Learning. Otley, D., Emmanuel, K. M. C. (2013).Readings in accounting for management control. Springer. Shields, M. D. (2015). Established management accounting knowledge.Journal of Management Accounting Research,27(1), 123-132. Van der Stede, W. A. (2016). Management accounting in context: Industry, regulation and informatics.Management Accounting Research,31, 100-102.

Hard Times- Dickens [Education] free essay sample

â€Å"I am as proud as you are. I am just as proud as you are. † Dickens is an intrusive narrator who comments on the characters through their dialogues and thoughts. Through the above lines, uttered by Bounderby, Dickens presents his observations of an age in which religion, taking a simplistic view, is the â€Å"opium of the masses†, and is mostly considered to have no relation with the material world. In Christianity, pride is one of the Seven Deadly Sins and is usually considered the originator of the other six. Lucifer’s pride led him to compete with God and eventually caused his fall from heaven, and resultant metamorphosis into Satan. However, through Bounderby’s statement, it is made clear that this â€Å"bully of humility†, considers pride a virtue. He has an inordinate love for the self, which shines through his constant reiteration of his progress from a â€Å"gutter snipe† to the â€Å"self-made man† that he considers himself. We will write a custom essay sample on Hard Times- Dickens [Education] or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Bonderby’s supreme belief in himself and his abilities is also a comment on the age itself. The novel is set in the age of industrialization wherein mechanical mindsets were beginning to take the place of the spiritual. All aesthetics and fancies were considered â€Å"nonsense†, and the invention of various machines gave man the sense that he had controlled nature. This led to a growing pride in the abilities of men, and divine interventions were relegated to fairy-tales which the children were not allowed to read as they were too â€Å"fanciful†. Religion became devoid of purpose of purpose and was embroiled in monotony and commodification. Dickens through Bounderby’s pride is his pride laments this down-gradation of God. As Bounderby’s name suggests, he is bound by his class and convictions in his own superiority. He shows no sympathy for the poor, even though he himself has experienced poverty, and instead insults their abilities by saying â€Å"what I can do, you can do†. He negates the individual identities of the people of Coketown, and fails to appreciate the importance of difference of aspirations and capabilities. He practices reductionism, reducing every person he meets down to Economic terms. He is not acquainted with Mr. James Harthouse, and therefore, his attempt at getting on â€Å"equal terms† with him seems only class related. For him, his position in society is almost a moral virtue, and he considers himself equal to other men only though equality in social status. Cut-off Bounderby has been unable to from his poverty-stricken childhood, which is a matter of contempt for Dickens. His is completely unable to empathize with the less fortunate. Having risen himself from the ranks of the poor, he seems to have developed the hypocrisy of the rich, believing that the objective of all â€Å"Hands† in Coketown is to be fed on â€Å"turtle soup and venison with a gold spoon†. He is completely devoid of one of the most important Christian virtues; that of humility. However, Dickens suitably compensates Bounderby for his â€Å"sin†. He dies alone, in the street, mourned by none. He loses his wife, who is so desperate to be free of him that she almost elopes with another man, as well as the only connection he had had with another human; the friendship of Mr. Gradgrind. He is exposed as a liar, and disgraced throughout Coketown, and even in death has to suffer the ignominy of a contested will. The book lives up to the well known adage; pride goeth before the fall.