Battle of Cape Esperance at Guadalcanal

The Battle of Cape Esperance took place the night of October 11/12, 1942. It was part of the Guadalcanal Campaign of World War II. Background In early August 1942, Allied forces landed on Guadalcanal and succeeded in capturing an airfield that the Japanese were building. Dubbed Henderson Field, Allied aircraft operating from the Guadalcanal soon dominated the sea lanes around the island during daylight hours. As a result, the Japanese were forced to deliver reinforcements to the island at night using destroyers rather than larger, slower troop transports. Dubbed the Tokyo Express by the Allies, Japanese warships would depart bases in the Shortland Islands and make the run to Guadalcanal and back in a single night. In early October, Vice Admiral Gunichi Mikawa planned a major reinforcement convoy for Guadalcanal. Led by Rear Admiral Takatsugu Jojima, the force consisted of six destroyers and two seaplane tenders. In addition, Mikawa ordered Rear Admiral Aritomo Goto to lead a force of three cruisers and two destroyers with orders to shell Henderson Field while Jojimas ships delivered their troops. Departing the Shortlands early on October 11, both forces proceeded down The Slot towards Guadalcanal. While the Japanese were planning their operations, the Allies made plans to reinforce the island as well. Moving to Contact Departing New Caledonia on October 8, ships carrying the US 164th Infantry moved north towards Guadalcanal. To screen this convoy, Vice Admiral Robert Ghormley assigned Task Force 64, commanded by Rear Admiral Norman Hall, to operate near the island. Consisting of the cruisers USS San Francisco, USS Boise, USS Helena, and USS Salt Lake City, TF64 also included the destroyers USS Farenholt, USS Duncan, USS Buchanan, USS McCalla, and USS Laffey. Initially taking station off Rennell Island, Hall moved north on the 11th after receiving reports that Japanese ships had been sited in The Slot. With the fleets in motion, Japanese aircraft attacked Henderson Field during the day, with the goal of preventing Allied aircraft from locating and attacking Jojimas ships. As he moved north, Hall, aware that the Americans had faired badly in previous night battles with the Japanese, crafted a simple battle plan. Ordering his ships to form a column with destroyers at the head and rear, he instructed them to illuminate any targets with their searchlights so that the cruisers could fire accurately. Hall also informed his captains that they were open fire when the enemy was sited rather than waiting for orders. Battle Joined Approaching Cape Hunter on the northwest corner of Guadalcanal, Hall, flying his flag from San Francisco, ordered his cruisers to launch their floatplanes at 10:00 PM. An hour later, San Franciscos floatplane sighted Jojimas force off of Guadalcanal. Expecting more Japanese ships to be sighted, Hall maintained his course northeast, passing to the west of Savo Island. Reversing course at 11:30, some confusion led to the three lead destroyers (Farenholt, Duncan, and Laffey) being out of position. About this time, Gotos ships began appearing on the American radars. Initially believing these contacts to be the out of position destroyers, Hall took no action. As Farenholt and Laffey accelerated to reassume their proper positions, Duncan moved to attack the approaching Japanese ships. At 11:45, Gotos ships were visible to the American lookouts and Helena radioed asking permission to open fire using the general procedure request, Interrogatory Roger (meaning are we clear to act). Hall responded in the affirmative, and his surprise the entire American line opened fire. Aboard his flagship, Aoba, Goto was taken by complete surprise. Over the next few minutes, Aoba was hit more than 40 times by Helena, Salt Lake City, San Francisco, Farenholt, and Laffey. Burning, with many of its guns out of action and Goto dead, Aoba turned to disengage. At 11:47, concerned that he was firing on his own ships, Hall ordered a cease-fire and asked his destroyers to confirm their positions. This done, the American ships resumed firing at 11:51 and pummeled the cruiser Furutaka. Burning from a hit to its torpedo tubes, Furutaka lost power after taking a torpedo from Buchanan. While the cruiser was burning, the Americans shifted their fire to the destroyer Fubuki sinking it. As the battle raged, the cruiser Kinugasa and destroyer Hatsuyuki turned away and missed the brunt of the American attack. Pursuing the fleeing Japanese ships, Boise was nearly hit by torpedoes from Kinugasa at 12:06 AM. Turning on their searchlights to illuminate the Japanese cruiser, Boise and Salt Lake City immediately took fire, with the former taking a hit to its magazine. At 12:20, with the Japanese retreating and his ships disorganized, Hall broke off the action. Later that night, Furutaka sank as a result of battle damage, and Duncan was lost to raging fires. Learning of the bombardment forces crisis, Jojima detached four destroyers to its aid after disembarking his troops. The next day, two of these, Murakumo and Shirayuki, were sunk by aircraft from Henderson Field. Aftermath The Battle of Cape Esperance cost Hall the destroyer Duncan and 163 killed. In addition, Boise and Farenholt were badly damaged. For the Japanese, losses included a cruiser and three destroyers, as well as 341–454 killed. Also, Aoba was badly damaged and out of action until February 1943. The Battle of Cape Esperance was the first Allied triumph over the Japanese in a night battle. A tactical victory for Hall, the engagement had little strategic significance as Jojima was able to deliver his troops. In assessing the battle, many of the American officers felt that chance had played a key role in allowing them to surprise the Japanese. This luck would not hold, and Allied naval forces were badly defeated on November 20, 1942, at the nearby Battle of Tassafaronga. Selected Sources US Naval Historical Center: Battle of Cape EsperanceOrder of Battle: Battle of Cape Esperance

The Industrial Revolution and the Life in Urban Society...

The Industrial Revolution and the Life in Urban Society The Industrial Revolution began in the late eighteen and nineteenth centuries due to a rapid emergence of modern industrial production that changed society significantly. Goods that were produced in homes and small family businesses began to be produced in large industrial factories. As a result of this, productivity and efficiency increased dramatically, which caused a significant shift in the present economy. The Industrial Revolution led to the growth of cities as people moved from rural areas to the city in order to find work. Karl Marx believed that the changes brought on by the Industrial Revolution overturned not only the traditional economies,†¦show more content†¦With Abraham Darby’s discovery of an efficient way to smelt iron with coal to form a new burning product called coke, it allowed factories to keep running without destroying England’s forests. The invention of the steam engine by Thomas Newcomen and James Watt allowed more technological adv ancements for the revolution. The canal and railroad system also lead the way to the booming industrial revolution. With all these new advances in technology it created a demand for workers in the factories and not in agriculture. As the Industrial Revolution began to rise so did a class called the bourgeoisie. Because of the demand for more efficient, larger scale production, the old traditional ways of society gave way to the new methods of manufacturing, defined by the widespread use of division of labor and with the birth of industrialization. Karl Marx describes this new system as, â€Å"modern Capitalists, owners of the means of social production and the employers of wage labor.†[iii] Marx believed that the development of bourgeois industries caused a proportional deterioration in the condition of the proletariat other known as the working class. The new economic powers of the bourgeoisie led to their political empowerment. While the bourgeoisie had originally servedShow MoreRelatedEffects of the Industrial Revolution727 Words   |  3 PagesThe Industrial Revolution, lasting between the 18th and 19th century, profoundly affected the people of Europe, North America, and other reg ions of the world. The revolution produced new exciting technological innovations. As a result, the socioeconomic climate and cultural aspects of Europe and North America were altered in an unprecedented manner. Industrial opportunities also lured the population away from agrarian lifestyles to more urban populaces. The Industrial Revolution extensively changedRead MoreImpact Of Industrialisation On Patterns Of Urban Development1498 Words   |  6 PagesThe impact of industrialisation on patterns of urban development in nineteenth century Europe Urbanization is defined as an omnipresent process during which a primary and rural society revolves gradually into a cultivated and industrious one. The linkage between industrialization and urban growth defies an explicit description it is tight and visible, but cannot be simply reduced to direct linearity. It is well known that many small African countries have initiated or accomplished low-level urbanizationRead MoreIndustrial Revolution : Impact On Society1092 Words   |  5 PagesIndustrial Revolution: Impact on Society Chernyka Love HIST112 Professor Adam Howard American Military University 15 March 2015 The Industrial Revolution is a term used to describe a period characterized by a transition from old to new processes of manufacturing. 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The Revolution encompassed the years 1750 through 1850, and generated many innovations and ideas that have changed European service industries forever. The effects of the Industrial Revolution caused a dramatic change in the way European societies functioned. These changes in society caused by the Industrial Revolution initiated an unprecedented growth rate of the European middle class, which led to a sharpRead MoreIndustrialization Of The Industrial Revolution859 Words   |  4 Pagespeople lived and worked in farms. In the mid 1700’s events changed the way of life. These events are called the Industrial Revolution. It was a long, uneven process that affected peoples’ lives. Simple tools where changed to complex machines; from human and animal power to electricity. Rural societies became urban. Industrialization brought a variety of goods and an improved way of living to many. Agricultural Revolution is when people learn to farm and domesticate animals. It contributed to a rapidRead MoreThe Relationship between Oliver Twist and the Industrial Revolution1524 Words   |  7 Pagesthe 19th century once said that, In a decaying society, art, if it is truthful, must also reflect decay. And unless it wants to break faith with its social function, art must show the world as changeable. And help to change it for the better. Over the many years since the publishing of Charles Dickenss Oliver Twist in 1838, many have come to know it as not only art but also as an account of the social and economic problems of the industrial revolution. Along with his other works, he would eventuallyRead MoreThe Invention Of The Industrial Revolution1463 Words   |  6 Pagesthriving in a society where technology allows me to gain access to a relatively easy lifestyle compared to those who lived in the 18th century. Prior to the 18th century and pre-industrial times, the way one sustained and obtained means for survival transformed fairly insufficiently. However, once the Industrial Revolution ignited throughout Europe, the course one’s of livelihood forever changed. While the Agricultural Revolution was a sufficient step forward in metamorphosing human society, it did notRead More The Working Class Essay1578 Words   |  7 Pages The Industrial Revolution consisted of scientific innovations, a vast increase in industrial production, and a rapid growth of urban populations which consequently shaped a new social structure in the European continent. Initially in the late eighteenth century, the new industrialization period produced dominant bourgeoisie employers and a united men, women, and children workers. The continued increase of factories coupled with a need for employees made the Proletariats within a short period ofRead MorePlan 700 Planning Paradigms And Theory17 11 Words   |  7 Pagespre-industrial cities, learn from urban history, and explore the conditions that led to the appearance of formal planning, different approaches to ancient urban planning have been researched by previous studies. Based on ancient urban planning literature, this paper summarizes the development of ancient cities before the Industrial Revolution, explores the consequences and challenges of the absence of formal urban planning. The first part of the paper focuses on the development of large urban settlement

Computer Fraud in Accounting Environment-Free-Samples for Students

Question: Examine the Issue of Computer Fraud in the Accounting Environment. Answer Introduction The business environment is undergoing continual change with the advent of new technologies to carry out the business operations. The development of innovative technological tools and devices are rapidly transforming the business environment. The business organizations are implementing the use of computerized systems and process in each and every aspect to achieve fast and accurate results. The accounting field is also largely influenced by the introduction of new technological devices in the business environment. The accounting process involves computation and interpretation of complex financial data and therefore is largely relying on the use of automated systems for achieving better results in short span of time. Thus, the accounting process and procedures have been eased largely with the impact of technological devices (Coderre, 2009). However, the increasing use of computerized systems and processes is also associated with the risk of occurrence of computer fraud. This is because the accounting environment is vulnerable to many frauds with the use of computer technologies such as manipulation of financial data by the accounting mangers or theft of critical data by the competitors through the use of hacking devices. Thus, the breach of safety by the use of computing environment is one of the most prominent issues that business organizations have to face with the use of technological devices. The loss of confidential information to the outside parties will negatively impact the business performance. Also, the mis-representation of financial data by the accounting mangers becomes easy with the use of computerized devices. Therefore, it is very important for the business organization to adopt adequate safety measures for prevention of computer fraud (Gelinas, Dull, Wheeler and Hill, 2017). The present research, in this context, addresses the issue of computer fraud in accounting environment. The research takes into account the problem of occurrence and variance of new types of frauds in the usage of computers in the accounting environment. The research specifically targets the application of the same in the commercial organizations of the UK and tries to analyze the problems the organizations in the concerned place experience. The research also proposes the types of techniques that can be used by the business organizations to tackle the issue of computer fraud and suggest the possible and more effective ways for resolving the issue. Research Objectives The study tries to address several key questions of substantial concern regarding the aspect of frauds in the computer usage in the perspective of the organizations in the UK. The key research questions are as follows: What type of computer frauds usually occur in the accounting environment of the companies in the UK? What are the techniques that are usually used by the companies in the concerned place to tackle detect and prevent the computer frauds in the accounting environment? Has the usage of computer for accounting operations led to an increase in the number and the magnitude of frauds occurring in the commercial organizations of the country? What role does the Information Technology aspect actually play in the detection and prevention of computer frauds? Is there any scope of improvement in the aspect of the internal controlling systems in the commercial organizations, with respect to the current technologies existing in this aspect, which can be undertaken to detect as well as to prevent the accounting frauds done with the help of computers? What are the measures that can be undertaken in this respect to make the computer fraud detection as well as prevention sounder for the concerned places? Literature Review Hutchings (2013) stated that the business organizations around the world are increasingly adopting the use of computer technology and devices for performing their various operational tasks and activities. The use of latest computing technologies and devices helps the business organizations to improve the efficiency of their business processes and thus achieving higher output and improved profitability. The business organizations are increasingly adopting the use of computer technologies in the accounting department for improving the efficiency of their accounting processes. The increasing adoption and implementation of the information technology systems in the accounting and financial processes of the organizations have also caused the occurrence of various ethical issues. The most important ethical issue involved with the use of computer technology systems in the accounting processes is fraudulent behavior. The greater use of information technology devices has caused an increasing c oncern towards the occurrence of computer fraudulent activities (Hutchings, 2013). Kassem Higson (2012) stated that the computer technologies are used almost in every aspect by the business organizations to perform various types of tasks. The business organizations operate in a highly dynamic environment and therefore the use of information technologies help them to perform their operational activities in a flexible manner. The most emerging business field where computer technologies are increasingly being used is the accounting department. The information technologies and tools have become an intrinsic part of the financial processes for developing the financial statements and reports. The accountants are using the latest technology tools and devices for developing the general purpose financial statements. The main reason for the increasing use of information technology in the field of accounting is improved speed and accuracy for achieving the financial results. Thus, the business corporations through the use of computer technology and devices are able to easily solve the complex financial problem and issues (Kassem Higson, 2012). Cooper, Dacin, Palmer (2013) stated that the increasing use of computer technologies in accounting environment is largely contributing towards the occurrence of accounting frauds. The accounting fraud with respect to the use of computer technologies can be regarded as the misuse of technology in mis-interpreting the financial information for achieving specific results or outcomes. The increasing use of innovative information technology devices is also leading to the problems of computer frauds in business environment. In this context, the theory of fraud triangle stated that frauds in a general context occur in steps. The steps, as mentioned by the authors are namely the pressure which the individuals feel, like that of debt problems and lifestyle problems. Another step is the opportunity for committing fraudulent activities, the ability of rationalizing the crime by the fraudulent individuals, cumulatively which leads to the frauds that occur in any business organization in a gener al framework (Cooper, Dacin, Palmer, 2013). As per the views of Gbegi Adebisi (2014) there is a large monetary impact of the accounting frauds on the business organizations and therefore lead to the occurrence of large amount of loss. The computer technologies are increasingly finding use in each aspect of the financial processes of the businesses such as in accounting transactions, accounts payable, inventory management and financial reporting. Therefore, there is huge monetary impact of the computer frauds in the accounting environment on the business organizations. The effective internal control and good employment practices can help the business organizations in preventing the occurrence of fraud and mitigating the losses. The internal audit committee developed within the business organization would help in assessing the risks associated with the use of computing technologies. The establishment of audit committee would help in examining the business processes and technologies and thus identifying the risks of computer fra uds in advance (Gbegi Adebisi, 2014). In accordance with the Nigrini (2012) the development of latest information technology tools is also leading to the development of various types of new devices that can helps in preventing the occurrence of computer frauds. The forensic accounting is one such technology tools that can be used by businesses for identification of computer frauds. The forensic accounting can help in prevention of digital frauds such as identity theft, malwares and spywares identification, website cloning, cyber stalking and corrupting viruses. Thus, businesses should adopt the use of fraud detection digital tools for reducing the chances of occurrence of computer frauds. The business organization should emphasis on strengthening the internal control within the workplace for effective fraud prevention. The development of a strong ethical culture within the workplace is most important for establishing an effective internal control. It is therefore most important for the management of business organization s to develop a strong ethical culture through developing strong business values. The implementation of strong business values would help in promoting an ethical and transparent business environment and thus preventing the fraud occurrence (Nigrini, 2012). Pedneault, Silverstone, Rudewicz Sheetz (2012) stated that it is very important for business organizations to implement and monitor the risk of occurrence of fraudulent activities through the development of an effective corporate governance framework. The corporate governance framework is necessary for developing standard guidelines for the employees regarding the use of computer technologies to prevent the fraud occurrence. Also, the employees should be provided proper training for detecting the fraudulent activities to minimize the risk of occurrence of such activities. The employee training is necessary to provide adequate awareness to the employees about the type of computer frauds and the strategies that could be implemented for resolving them. The financial team of an organization should possess adequate skills and capabilities to detect and prevent the occurrence of technology frauds in the accounting environment. This can occur through designing and implementing an accountin g system based on internal control strategies that could help in early identification and prevention of frauds associated with use of computerized systems (Pedneault, Silverstone, Rudewicz Sheetz, 2012). Hall (2012) stated that the reliability and accuracy of the accounting system based on the information systems should be continually reviewed for minimizing the risk occurrence of computer frauds. The database systems used in accounting system should be continually checked for detection of computer frauds. The monitoring of the accounting information systems will help in ensuring that the information resulting from the use of such system is relevant, reliable, complete, understandable and verifiable. The monitoring also helps in assessing the impact of the internal and external environmental factors on the accounting information systems. The internal environment factors refer to examination of administrative and organizational structure that helps in developing an effective internal control within the workplace. In addition to it, the external environmental factors refers to impact of customers, suppliers, stock holders, employees, lenders and government on the accounting information system of an organization. The external environment of the accounting system impacts the decision-making and processing of accounting data. Thus, the complete understanding of the accounting information system is necessary to understand the importance and complexity associated with the use of computerized systems in the accounting environment (Hall, 2012). Research Methodology The research methodology is an important part of research process for providing an overall direction to carry out the overall research process. It provides information related to various methods, techniques, approaches, design and tools applied in overall research work. So it can be said that research methodology has been considered as the blueprint of the research. In this research there has been study about the computer frauds that usually impacts the business environment. Research methodology helps to achieve the research objectives in very efficient and in effective manner. Information related to the research topic through using various techniques, procedures and research tools that helps the researcher to get the knowledge for the actions and sequence that are needed to be adopted in order to get the reliable results in best way possible. The present research has incorporated the use of qualitative research methodology for achieving a specific answer for the research problem (Ba sford and Slevin, 2003). The qualitative research methodology involves collecting qualitative data through the use of primary and secondary sources of information. The primary information will be collected through the use of questionnaire survey method. Research approach provides the ways through which data collected can be interpreted and analyzed so the researcher can get the valid and reliable results. There are mainly two types of research approaches that are used in the research in order to achieve the aims and objectives of the research in best way possible. These research approaches are inductive and deductive research approach. Inductive research approach aims to use such techniques that help in achieving the generalized view on the research topic through gathering the specific information about the topic. Specific information can be gathered through performing the surveys and many other information gathering tools so that general view can be made (Basford and Slevin, 2003). On the other hand deductive approach aims to provide the specific information through studying the generalized information. Generalized information can be gathered through performing the literature review of the books, articles, and journals published on that particular topic by various researchers. In this research study inductive approach has been applied as the aim of the research is to provide the general information about the computer fraud in various organizations in United Kingdom. So specific information from the few organizations in United Kingdom is gathered in detail and general view is made on the basis of that. Research design is very important that helps in gathering the required information in very easy manner. In this research explorative research design is used as it focuses on gaining the insights and exploring the information related to research topic. There are mainly two types of research design; they are descriptive research design and exploratory research design (Maxwell 2012). There are mainly two types of research work that are selected according to criteria of research being carried out. The research types are qualitative research and quantitative research. Qualitative research emphasize on the collection of the information in subjective and qualitative terms. This research type helps in collection of detailed information on the research topic that helps in achieving the required knowledge which solves the research questions successfully. In order to do this research properly qualitative research type has been used as in this research both literature review and data analysis has been carried using the qualitative tools (Creswell 2013). Research methods are very important in overall research and it is backbone on how the complete research study is carried as data analysis is completely dependent upon the research method (Hinton, 2004). In this research, questionnaire has been used as the primary source of information and for secondary source of information books, journals and other published articles has been used. The sample size taken for this research is 15 respondents that are selected from 5 companies from United Kingdom. These 5 companies are Bestway Group, John Lewis Partnerships, Arcadia Group, Specsavers, and Gala Coral Group. Graphical method has been used to analysis the primary source of information and literature review has been used to analyze the secondary source of information. Researchers have gathered information by the use of survey through questionnaire method and literature review method (Gratton and Jones 2010). It might be possible that researchers find difficulty in collecting the information from the respondents as they are reluctant in providing the information to specific questions asked in the form of ideas, opinions, thoughts and information which are essential for obtaining accurate results for the research study. Data analysis Discussion Level of Awareness As stated from the above graph, the level of computer frauds within the business environment is on increase. Out of the total 15 respondents, 13 participants have stated that there is a rising tendency of occurrence of frauds in the business context with the increasing use of technological devices. Thus, it can be said that level of awareness in the financial staff of business organizations about the computer frauds is on increase. The fact can be supported from the literature review section as per which the business organizations are associated with greater risks of computer frauds due to increasing use of technological devices. Thus, the employees are facing the issue of computer frauds that occurs with the use of technological devices and this is responsible for increasing level of awareness within the workplaces about these types of frauds (Beatty and Samuelson, 2015) The results obtained from the analysis of the above graph provide an awareness regarding the level of awareness about the types of computer frauds in the accounting environment. Out of the total 15 respondents, 14 participants have acceptable knowledge about the different type of frauds that can occur within the business organizations from the use of computerized systems. Thus, it can be said that financial experts does not have steady knowledge about the risks associated with the use of computer technologies in accounting environment. The fact can be supported from the literature review section as per which the financial employees need to be provided adequate training for increasing their awareness about the computer frauds so that they can tackle them properly (Taylor, Fritsch Liederbach, 2014). It is depicted from the above graph that the use of internal control strategies for prevention of computer frauds within the accounting environment is on increase. Out of the total 15 respondents, 9 participants have reported an acceptable level of use of internal control strategies within their organizations for prevention of computer frauds. The remaining 6 participants have reported a good level of the use of internal control strategies within the workplace for detection and prevention of frauds. The fact can be supported from the literature review section as per which the business organizations are using internal control strategies for prevention of frauds. The development of internal audit committee helps in continually reviewing and monitoring the accounting systems within the business environment for identification of any type of computer frauds (Singleton et al., 2006). It can be stated form the graphical illustration that out of 15 respondents, 11 have reported an acceptable level while 4 have reported a good level of responsibility undertaken by the accountants and the computer programmers for fraud prevention within their organization. The fact can be supported from the literature review section as per which the accountants should have in-depth knowledge about the risks associated with greater use of computerized systems in carrying out accounting process and procedures. The computer programmers are responsible for designing of accounting information systems and thus hold the responsibility of implementing such features in the information systems that minimizes the chances of fraud occurrence (Beatty and Samuelson, 2015). Hypothesis Testing As depicted in the above graph, the majority of the respondents strongly agree with the fact that computer fraud is becoming an issue of important concern within their organization. The fact can be supported from the literature review as per which the business organizations are increasingly adopting the use of computer technologies for carrying out their daily operational activities. The main reason behind the increasing use of computer technologies is carrying out the business operations with greater speed and accuracy. However, there is large risk involved with the use of the computer technologies in the business processes as the fraudulent activities can negatively impact its performance to a large extent (Singleton et al., 2006). The above graph illustrates that majority of the respondents are in support of the fact that increasing use of computer technologies in the accounting operations is responsible for the rising number of frauds within the organization. The fact can be supported from the literature review section as per which the use of information systems in the accounting operations is causing the risk of breach of safety through leakage of financial information and mis-representation of financial information to the outside parties (Salem, 2012). It can be illustrated from the above graph that majority of the respondents does not agree with the fact that there is presence of adequate techniques within their workplace for computer fraud management. Thus, it can be inferred from the above finding that business organizations are still not aware of the risks associated with the use of computer technologies in the accounting practices. As supported from the literature review, there is an increasing need for spreading awareness among the employees regarding the various types of frauds that can occur in the accounting environment with the use of computer technologies. This will help in early identification and prevention of computer frauds (Willis, 2017). The above graph indicates that majority of the respondents are in support of the fact that business organization should provide adequate training to the employees for minimizing the occurrence of computer frauds. In this context, the literature review also states that employee training is necessary to develop the required skills and capabilities in them for reducing the risk of computer frauds (Singleton et al., 2006). The above graph indicates that out of total 15 respondents, 8 participants agree and 7 disagree with the fact that management of business organizations should continually review the internal control systems for addressing the fraud issues in the accounting environment with the use of compute technologies. The literature review in this regard also stated that the role of internal control systems is very important for prevention of computer frauds (Salem, 2012). Measures taken for detection and preventing the fraud It can be stated from the graphical analysis that majority of the respondents are in support of the fact that role of internal control techniques is very important for prevention of computer frauds. In this context, the literature review also stated that internal controls such as developing strong governance framework and establishing audit committee for reviewing of computer frauds is very necessary for fraud prevention (Willis, 2017) As depicted in the above graph, the majority of the respondents are of the view that implementing ethical codes is necessary for prevention of fraud. In this context, the literature review states that establishment of strong corporate governance framework is necessary for prevention of fraud as it would provide standard ethical guidelines to all the employees for carrying out the business activities (Turner and Weickgenannt, 2016). The above graph indicates that majority of the respondents are in support of the view that developing an internal audit committee is necessary for reviewing and monitoring the frequency of occurrence of computer frauds. As per the literature review, the internal audit committee developed within the business organization would help in assessing the risks associated with the use of computing technologies. The establishment of audit committee would help in examining the business processes and technologies and thus identifying the risks of computer frauds in advance (Willis, 2017). As illustrated in the above graph, the majority of the respondents are not in support of the view that use of manual accounting practices in place of computing technologies in the accounting environment would help in reducing the frauds. As per the literature review, the manual accounting practices are not as advantageous in comparison to the use of computing technologies as they are not able to provide speedy and accurate results. Therefore, the business organizations should emphasize on the implementation of other prevention strategies to reduce the occurrence of fraud (Turner and Weickgenannt, 2016) As stated in the above graph, the majority of the respondents are of the view that continuous benchmarking of accounting technology program is necessary for reducing the fraud occurrence. In this context, the literature review states that continuous monitoring of accounting information system would help in identification of the loopholes in the system and thus developing the strategies for their prevention (Sharma Panigrahi, 2013). The above graph indicates that majority of the respondents are in support of the view that management should adopt the use of electronic access for the employees before extracting the confidential information of a company. The fact can be supported from the literature review section as per which the breach of confidential information is the most prominent risk associated with the use of computer technologies in the accounting environment. Therefore, the use of electronic access would help in reducing the chances of leakage of confidential information to the outside parties as only limited employees would be able to extract the information (Cooper, Dacin Palmer, 2017). Conclusion On the basis of the overall discussion held in the research study, it can be concluded that increasing use of computer technologies in the accounting practice is causing the risk of occurrence of fraudulent activities. The research study has largely contributed in developing an understanding of strategies that could be implemented by business organizations of the UK to prevent the occurrence of computer fraud in accounting environment. In addition to this, the research study has also helped in gaining an insight into the reason for the occurrence of frauds in the accounting environment. It can be inferred from the study that greater use of computer technologies in the accounting environment is responsible for the occurrence of frauds. It has also been implied from the research study application and implementation of effective internal control strategies for reducing the fraud occurrence. It can be inferred from the research study that computer frauds that usually occur in the accounting environment are breach of safety through leakage of confidential financial information to the outside parties and manipulation of financial information by the accounting managers for their personal benefits. The major techniques that can be used by the businesses for prevention of computer frauds are implementing effective corporate governance framework that would establishing the ethical codes for employees to carry out their job responsibilities. The internal controlling systems of business organization using computer technologies in the accounting environment should be based on the ethical codes for prevention of fraud. Also, the business organizations should limit the use of computer technologies in the accounting processes for minimizing the frauds. The manual practices should be preferred for carrying out critical accounting processes in order to reduce the chances of leakage of confidential information to the outside parties. References Basford, L. Slevin, O. 2003. Theory and Practice of Nursing: An Integrated Approach to Caring Practice. Nelson Thornes. Beatty, J. and Samuelson, S. 2015. Business Law and the Legal Environment, Standard Edition. Cengage Learning. Coderre, D. 2009. Computer Aided Fraud Prevention and Detection: A Step by Step Guide. John Wiley Sons. Cooper, D. J., Dacin, T., Palmer, D. A. (2013). Fraud in accounting, organizations and society: Extending the boundaries of research. Cooper, D., Dacin, T., Palmer, D. (2017).Fraud in Accounting, Organizations and Society: Extending the Boundaries of Research.Papers.ssrn.com. Retrieved 14 October, 2017, from https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2420064 Creswell, J.W. (2013). Research Design: Qualitative, Quantitative, and Mixed Methods Approaches. SAGE Publications. Creswell, J.W. 2013. Research Design: Qualitative, Quantitative, and Mixed Methods Approaches. SAGE Publications. Gbegi, D. O., Adebisi, J. F. (2014). Forensic accounting skills and techniques in fraud investigation in the Nigerian public sector. Mediterranean Journal of Social Sciences, 5(3), 243. Gelinas, U., Dull, R., Wheeler, P. and Hill, M. (2017). Accounting Information Systems. Cengage Learning. Gratton, C. Jones, I. 2010. Research Methods for Sports Studies. Taylor Francis. Gratton, C. Jones, I. 2010. Research Methods for Sports Studies. Taylor Francis. Hall, J. A. (2012). Accounting information systems. Cengage Learning. Hendricks, D.W. (2011). Analyzing Quantitative Data: An Introduction for Social Researchers. John Wiley Sons. Hutchings, A. (2013). Hacking and fraud: A qualitative analysis of online offending and victimisation. Global Criminology: Crime and Victimization in the Globalized Era, 93-114. Kassem, R., Higson, A. (2012). The new fraud triangle model. Journal of Emerging Trends in Economics and Management Sciences, 3(3), 191. Maxwell, J.A. 2012. Qualitative Research Design: An Interactive Approach: An Interactive Approach. SAGE. Nigrini, M. (2012). Benford's Law: Applications for forensic accounting, auditing, and fraud detection (Vol. 586). John Wiley Sons. Pedneault, S., Silverstone, H., Rudewicz, F., Sheetz, M. (2012). Forensic accounting and fraud investigation for non-experts. John Wiley Sons. Salem, M. S. (2012). An overview of research on auditor's responsibility to detect fraud on financial statements. Journal of Global Business Management, 8(2), 218. Sharma, A., Panigrahi, P. K. (2013). A review of financial accounting fraud detection based on data mining techniques. arXiv preprint ar. Singleton, T. et al. (2006). Fraud Auditing and Forensic Accounting. John Wiley Sons. Taylor, R. W., Fritsch, E. J., Liederbach, J. (2014). Digital crime and digital terrorism. Prentice Hall Press. Turner, L. and Weickgenannt, A. (2016). Accounting Information Systems: The Processes and Controls. John Wiley Sons. Willis, L. E. (2017). Performance-Based Remedies: Ordering Firms to Eradicate Their Own Fraud. Law and Contemporary Problems. Pp.7-41.

Drawing on what you have learned from the Making Social Essay Example For Students

Drawing on what you have learned from the Making Social Essay The first example Will kick at is the Mackintosh Centre, Which shows how a sense of inequality in society can be produced through perception. The Mackintosh centre is a large sports club during the week and at the weekends it is transformed into a market which appeals to a wide range of people. John Shockley, the head coach at the centre, talks about how the majority of the sports clubs members are from outside the local area, the people that Im getting now arent actually around from this area, their actually coming in from different places. The lack of local people attending the club and the appearance of the club being secluded and gated off, although it is not deliberately excluding locals, creates an assumption that it is private, that they are excluded and not welcome which produces a sense of inequality. The Mackintosh Centre can also indicate inequality in wealth as the locals perceive the club as too expensive and daunting, and therefore they feel that the facilities that it provides are not available to them as they are outside their financial range. The centre is a rime example of how certain groups of people in society are disconnected with different activities and facilities, (Making social Lives DVD, Scene 7) Poor the second example of inequality displayed on City Road, I will describe how the opening of Decos affected Colic the owner of a traditional family run corner shop. Colics shop has been open since 1930 and he describes how the opening of Decos has impacted on his business. He says Its knocked me a bit Decos opening up two blocks up. He also explains how the opening Of Spar 25 years ago didnt affect him so much but knocked the newsagents next to it. The changes over time that take place in society can contribute to inequalities, as some people gain from these changes but some people loose. There are winners and losers. In Colics instance, shops like Decos and Spar, the big boys, gained and also perhaps consumers gained from having more choice or from the convenience that these larger shops offer. But the smaller traditional shops, such as Colics, lost out by their businesss being impacted in a negative way, Changes and developments reshape society by creating new and reinforcing current inequalities among different groups of people. Making social Lives DVD, Scene 3) Another example of inequality is how the shops and restaurants on City Road are aimed at specific clientele and groupings of people, and demonstrate how access to resources may not be available to everyone. Different groupings of people can be down to factors such as age, gender and race. City Road is largely made up of takeaways and fast food restaurants which are aimed at the ethnic minority and students. This creates a sense Of inequality towards the locals and elder people. Although, the shops and amenities are still actually available to hem, we see how this idea of perception and experience shape what facilities different people feel more comfortable to use. For example, the older ladies feel more welcome at the Taste Buds Cafe and Janet shop Exquisite Africa is aimed at the African population who may feel more disconnected to other shops and amenities on City Road. (Making Social Lives DVD, Scene 2) Some locals dont feel safe at night and see the street as dangerous, such as the gentlemen at the Municipal club, where they talk about how they used to feel sate and long tort the past where things were different. (Making Social Lives DVD, Scene S) However, his perception is not shared by local police officer Bob Kenton. .u9c61aa6454c1a925637a205af3ba9ba4 , .u9c61aa6454c1a925637a205af3ba9ba4 .postImageUrl , .u9c61aa6454c1a925637a205af3ba9ba4 .centered-text-area { min-height: 80px; position: relative; } .u9c61aa6454c1a925637a205af3ba9ba4 , .u9c61aa6454c1a925637a205af3ba9ba4:hover , .u9c61aa6454c1a925637a205af3ba9ba4:visited , .u9c61aa6454c1a925637a205af3ba9ba4:active { border:0!important; } .u9c61aa6454c1a925637a205af3ba9ba4 .clearfix:after { content: ""; display: table; clear: both; } .u9c61aa6454c1a925637a205af3ba9ba4 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u9c61aa6454c1a925637a205af3ba9ba4:active , .u9c61aa6454c1a925637a205af3ba9ba4:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u9c61aa6454c1a925637a205af3ba9ba4 .centered-text-area { width: 100%; position: relative ; } .u9c61aa6454c1a925637a205af3ba9ba4 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u9c61aa6454c1a925637a205af3ba9ba4 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u9c61aa6454c1a925637a205af3ba9ba4 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u9c61aa6454c1a925637a205af3ba9ba4:hover .ctaButton { background-color: #34495E!important; } .u9c61aa6454c1a925637a205af3ba9ba4 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u9c61aa6454c1a925637a205af3ba9ba4 .u9c61aa6454c1a925637a205af3ba9ba4-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u9c61aa6454c1a925637a205af3ba9ba4:after { content: ""; display: block; clear: both; } READ: To What Extent Would Drawing Up a Cash Flow Forecast EssayIn conclusion, the Making Social Lives DVD and Learning Companion 1 demonstrate many inequalities on City Road, Which can be created by a number of factors from material things and from the feelings people have about particular places or things in their societies. My points above largely evolve the idea of how perception and experience create difference and inequalities in society. But we Can still See that how society and people are ever changing that there will always be inequalities and differences which make up a society.

Actionable Misrepresentation free essay sample

Misrepresentation is a concept in contract law referring to a false statement of fact made by one party to another party, which has the effect of inducing that party into the contract. For example, under certain circumstances, false statements or promises made by a seller of goods regarding the quality or nature of the product that the seller has may constitute misrepresentation. A finding of misrepresentation allows for a remedy of rescission and sometimes damages depending on the type of misrepresentation. citation needed] According to Gordon v Selico (1986) 18 HLR 219 it is possible to make a misrepresentation either by words or by conduct, although not everything said or done is capable of constituting a misrepresentation. Generally, statements of opinion or intention are not statements of fact in the context of misrepresentation. [1] If one party claims specialist knowledge on the topic discussed, then it is more likely for the courts to hold a statement of opinion by that party as a statement of fact. We will write a custom essay sample on Actionable Misrepresentation or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page 2] As enacted by the Misrepresentation Act,[3] the statement in question may constitute a representation even if later incorporated into the contract as a term (i. e. a warranty, condition or innominate term). An alternative approach, applied in parallel but in exclusivity to, is to find a collateral contract by interpreting the representation as a promise accompanied by some sort of consideration (see Heilbut, Symons Co. v Buckleton [1913] A. C. 30 (H. L. )). The collateral contract will have the effect of adding the representation as a term to the contract. If the representation is found to be a term then the normal remedies for breach of contract apply. [edit] Criteria for Misrepresentation Misrepresentation is one of several vitiating factors that can affect the validity of a contract. A misrepresentation occurs when one party makes a false statement, inducing another party to contract. For an action to be successful, some criteria must be met in order to prove a misrepresentation. These include: †¢ A false statement of fact has been made, †¢ The statement was directed at the suing party and †¢ The statement had acted to induce the suing party to contract. edit] Distortion of Fact A representor may make a statement which prima facie is technically true; however this may tell only half the story. If a statement of fact is made but the representor fails to include information which would significantly alter the interpretation of this fact, then a misrepresentation may have occurred. In Krakowski v Eurolynx Properties Ltd (1995) 183 CLR 563, Krakowski agreed to enter into a contract to buy a shop premises from Eurolynx as long as a strong tenant had been organised. The contract proceeded on the grounds that such a tenant had been arranged. Unbeknown to Krakowski, Eurolynx had entered into an additional agreement with the tenant to provide funds for the first three months rent to ensure the contract went ahead. When the tenant defaulted on the rent and subsequently vacated the premises, Krakowski found out about the additional agreement and rescinded the contract with Eurolynx. It was held that Eurolynx’s failure to disclose all material facts about the strong tenant was enough to constitute a misrepresentation and the contract could be rescinded on these grounds. [edit] Learned Falsity The negotiating stage of a contract can be a time consuming process. Because of this, new information may arise and circumstances may change. This can result in two situations which can result in a misrepresentation if silence is kept. The first is if the representor subsequently discovers that the statement was false, the second being if the statement becomes false at a later time. If a statement is made and it is subsequently made known to the representor that it is false, it would obviously be inequitable to allow the representor to remain silent with the new information. In Lockhart v. Osman [1981] VR 57, an agent had advertised some cattle as being â€Å"well suited for breeding purposes†. Later on it was discovered that the stock had been exposed to a contagious disease which affected the reproductive system. It was held that the agent had a duty to take remedial action and correct the representation. The failure by the agent to take such measures resulted in the contract being set aside. Should a statement be made which is true at the time, but subsequently becomes untrue due to a change in circumstances, the representor is obligated to amend the original statement. In With v O’Flanagan [1936] Ch. 575, the plaintiff entered into a contract to purchase O’Flanagan’s medical practice. During negotiations it was said that the practice produced an income of ? 2000 per year. Before the contract was signed, the practice took a downward turn and lost a significant amount of value. After the contract had been entered into the true nature of the practice was discovered and the plaintiff took action in misrepresentation. In his decision, Lord Wright said a representation made as a matter of inducement to enter into a contract is to be treated as a continuing representation. . 4] This means that the representation must be true till the contract is made; creating the obligation mentioned above and accordingly the plaintiff’s petition was successful. [edit] Special Relationships Some relationships also provide that silence can form the basis of an actionable misrepresentation. †¢ Fiduciary Relationships A fiduciary relationsh ip is one of trust and confidence; it involves one party acting for the benefit of another. For this reason, when entering into a contract, it is important for a fiduciary to disclose all facts which could be considered material even if not expressly asked about. 5] In Lowther v Lord Lowther (1806) 13 Ves Jr 95, the plaintiff handed over a picture to an agent for sale. The agent knew of the pictures true worth yet bought it for a considerably lower price. The plaintiff subsequently discovered the pictures true worth and sued to rescind the contract. It was held that the defendant was in a fiduciary relationship with the plaintiff and accordingly assumed an obligation to disclose all material facts. Accordingly the contract could be rescinded. †¢ Contracts ‘Uberrimae Fidei’ A contract uberrimae fidei is a contract of ‘utmost good faith’. Similarly to fiduciary relationships, the parties are required to make known all material facts influencing the contract. Contracts uberrimae fidei usually arise when one party has knowledge which the other does not have access to. Contracts which are commonly considered to be of such a nature include contracts of insurance and family agreements. When applying for insurance, the person or entity must disclose all material facts so that the insurer can properly assess the risk involved with the offering of insurance. Since the insurer annot have access to all information relating to the insured and their situation which could affect the risk involved, it is necessary for this disclosure so that both parties are entering into the contract on equal grounds. Lord Blackburn addressed the issue in Brownlie v Campbell (1880) 5 App Cas 925 when he noted the concealment of a material circumstance known to you avoids the policy. [6] Another contract considered uberrimae fidei is that of famil y agreements. In Gordon v Gordon (1821) 3 Swan 400, two brothers had reached an agreement regarding the family estate. The elder brother was under the impression that he was born out of wedlock and thus not their fathers true heir. The agreement was reached on this basis. The elder brother subsequently discovered that this was not the case and that the younger brother had knowledge of this during the negotiation of the settlement. The elder brother sued to set aside the agreement and was successful on the grounds that such a contract was one of uberrimae fidei and the required disclosure had not been executed. [edit] Statement of Fact It is a general requirement that for an action in misrepresentation to proceed, that the statement in question be one of present or past fact. This has its grounding in that only facts can be distinguished as being true or untrue at the time they are made. [edit] Opinion Statements of opinion are not often seen as sufficient to produce a misrepresentation. [7] Obviously it would be unreasonable to treat opinions in the same manner as truths as opinions can be based purely on personal beliefs with no additional foundation. There are however some exceptions where opinions can give rise to an action in misrepresentation: †¢ where an opinion is expressed yet this opinion is not actually held by the representor, †¢ where it is implied that the representor has facts on which to base the opinion,[8] †¢ or where one party should have known facts on which such an opinion would be based. [9] [edit] Intention and the Future Statements which are made in relation to the intention of a party or the occurrence of some event in the future do not constitute misrepresentations should they fail to eventuate. This is because at the time the statements were made they can not be categorised as either true or false. However, similarly to the first point above, an action can be brought if the intention never actually existed. This can be illustrated by the decision in Edgington v Fitzmaurice (1885) 29 Ch. D. 459, which deals with a statement of intention by the directors of a company to use loaned money to alter company buildings and make purchases to expand the company’s operating options. It was found that the directors actually intended to repay current debts and according it was held by the judges that the contract was voidable. 10] [edit] Law Statements of law were, in the past, considered to be free from claims of misrepresentation because it is equally accessible by both parties and is as much the business of the plaintiff as of [the defendants] to know what the law [is]. . [11] This has since changed and it is now more recognised that statements of law should be treated as aki n to statements of fact rather than occupy a special isolation. [12] As stated by Lord Denning the distinction between law and fact is very illusory. . [13] [edit] Statement to the Misled An action in misrepresentation can only be brought by a representee. This means that only those who were an intended party to the representation can sue. This principle can be seen in Peek v Gurney (1873) LR 6 HL 377, where the plaintiff sued the directors of a company for indemnity. The action failed because it was found that the plaintiff was not a representee (an intended party to the representation) and accordingly misrepresentation could not be a protection. It is not required that in order to be a representee, the representation must be received directly. It is sufficient that the representation was made to another party with the intention that it would be made known to a subsequent party and ultimately acted upon by them as a representee. [14] [edit] Types of misrepresentation Four types of misrepresentations are identified with different remedies available: †¢ Fraudulent misrepresentation occurs when one makes representation with intent to deceive and with the knowledge that it is false. An action for fraudulent misrepresentation allows for a remedy of damages and rescission. One can also sue for fraudulent misrepresentation in a tort action. Fraudulent misrepresentation is capable of being made recklessly. [15] †¢ Negligent misrepresentation at common law occurs when the defendant carelessly makes a representation while having no reasonable basis to believe it to be true. This type of misrepresentation is relatively new and was introduced to allow damages in situations where neither a collateral contract nor fraud is found. It was first seen in the case of Hedley Byrne v Heller [1964] A. C. 465 where the court found that a statement made negligently that was relied upon can be actionable in tort. Lord Denning in Esso Petroleum Co Ltd v Mardon [1976] Q. B. 801 however, transported the tort into contract law, stating the rule as: if a man, who has or professes to have special knowledge or skill, makes a representation by virtue thereof to another†¦with the intention of inducing him to enter into a contract with him, he is under a duty to use reasonable care to see that the representation is correct, and that the advice, information or opinion is reliable †¢ Negligent misrepresentation under Statute, enacted by the Misrepresentation Act 1967. When dealing with a negligent misrepresentation it is most lucrative[16] (joint with fraudulent misrepresentation, Contributory Negligence notwithstanding[17]) for an action to be brought under statute law as the burden of proof that is required passes to the person who made the statement. So it is for the person who made the negligent statement to prove that the statement was either not one of fact but opinion and that had reasonable ground to believe and did believe up to the time the contract was made that the facts represented were true[18] the so-called innocent defence. Innocent misrepresentation occurs when the representor had reasonable grounds for believing that his or her false statement was true. [19] Prior to Hedley Byrne, all misrepresentations that were not fraudulent were considered to be innocent. This type of representation primarily allows for a remedy of rescission, the purpose of which is put the parties back into a position as if the contract had never taken pla ce. Section 2(2) Misrepresentation Act 1967, however, allows for damages to be awarded in lieu of rescission if the court deems it equitable to do so. This is judged on both the nature of the innocent misrepresentation and the losses suffered by the claimant from it. [edit] Misrepresentation (in India under IPC section-90) In India, the federal laws defines misrepresentation under Misconception Of Fact. This is dealt with under the Indian Penal Code in Section 90, which states: Consent given firstly under fear of injury, and secondly under a misconception of fact, is not consent at all. That is what is explained in the first part of Section 90. There are two grounds specified in Section 90 which are analogous to coercion and mistake of fact which are the familiar grounds that can vitiate a transaction under the jurisprudence of India and other countries. The factors set out in first part of Section 90 are from the point of view of the victim; the second part of Section 90 enacts the corresponding provision from the point of view of the accused. It envisages that the accused has knowledge of or reason to believe that the consent was given by the victim in consequence of fear of injury or misconception of fact. Thus the second part lays emphasis on the knowledge or reasonable belief of the person who obtains the tainted consent. The requirements of both parts should be cumulatively satisfied. In other words, the Court has to determine whether the person giving the consent has done so under fear or misconception of fact; the court should also be satisfied that the person doing the act (i. e. the alleged offender) is conscious of the fact or should have reason to think that but for the fear or misconception, the consent would not have been given. This is the scheme of Section 90 which is couched in negative terminology. edit] Remedies [edit] Rescission Main article: Rescission Generally, the effect of misrepresentation is that it makes the contract voidable not void ab initio. This is important for two reasons. Firstly because the representee can continue to be bound by the contract at his or her will. Secondly because the transactions and effects of the (voided) contract are recognised as to have taken place, therefore if a party transfers title of property to a third party of which the former only holds title to pursuant to the voided contract, the third party can retain legal title. 20] Rescission can be done either by informing the representor or by requesting an order from the court. There are certain circumstances where rescission is not possible though. The idea behind rescission is that the parties are restored to the positions they were before entering into the contract. Therefore, if this is not possible, rescission is not an option. [21] If the representee discovers the misrepresentation and fails to take steps to avoid the contract, then he may not be able to rescind it. [22] The time limit for taking such steps varies depending on the type of misrepresentation. In cases of fraudulent misrepresentation, the time limit runs until when the misrepresentation ought to have been discovered, whereas in innocent misrepresentation, the right to rescission may lapse even before the representee can reasonably be expected to know about it. [23] In certain circumstances, third party rights may interfere with rescission and render it impossible. For example, if B contracts with A to sell a house with a misrepresentation and then A sells the house to C, the courts are not likely to permit rescission as that would require C to give up the house. In England and Wales, under Misrepresentations Act 1967 s. 2(2) of the Misrepresentation Act 1967, the court has the discretion to award damages instead of rescission. [edit] Damages In cases of fraudulent misrepresentation, a claim for damages is under the tort of deceit, making the damages tortious, in other words, only actual losses are recoverable. If the losses are calculated under the Misrepresentation Act 1967, damages for misrepresentation are calculated as if the defendant had been fraudulent, even if he has been only negligent. This is a wider scope than usual tortious liability, as it protects the claimants loss even if not reasonably foreseeable. Inclusion of the representation into the contract as a term will leave the remedy for breach in damages as a common law right. The difference is that damages for misrepresentation usually reflect Cs reliance interest, whereas damages for breach of contract protect Cs expectation interest, although the rules on mitigation will apply in the latter case. In certain cases though, the courts have awarded damages for loss of profit, basing it on loss of opportunity.

Great college admission essay writing

Great college admission essay writing Admission Essay If you want to make your college admission essay flawless, you have to know the secrets of successful writing. There are different guidelines developed for those who are interested in improvement and polishing of an essay. For instance, it is not an easy task to write conclusions which could excite the readers attention and summarize the whole paper effectively. Some of the students cope with the assignments without any difficulties, while others get confused and lost feeling helpless. What is the main purpose of a concluding paragraph? The writer typically aims at giving a sense of completion to the readers making them think over the ideas. A college admissions essay that starts with a personal anecdote always has more chances to be successful than a story that lacks zest. This tip as well as many others presented below will help you master the art of admission essay writing. If the readers understand what you want to talk about, they will follow all your further explanations regarding the significance of the ideas throughout the paper. It is of great help for writers if they can get step-by-step guidance in some book.So, here are some of the most essential pieces of advice that the inexperienced writers highly value. Let us talk about the concluding paragraphs. So, it is a common practice to wrap up any paper with a concise summary of the key points with a broad note at the very end of the story. The readers will never forget the ending of the story if you follow any of the recommendations:Let your story be developed as a complete circleA great admissions essay that starts with a bright anecdote from your personal expe rience should have a conclusion that links to that introductory part. For instance, a story starts with a funny description of how a boy could not do the high jump well because of his insufficient height. So, it is a good idea to include a funny anecdote into the introductory paragraph about this boys jumping at a meeting with stress and high pressure. Outstanding college admission essays always bring the audience to the present and show what is happening now. For example, the story about a high jumper implies that the boy managed to get into that sport with the following sentence: I do not think that high jumping will be still interesting for me in college; besides, this sport requires special setting and you cannot practice anywhere you want. I guess it is likely that in the near future I will not find myself catapulted over a pole. The moment of ecstatic joy when I managed to clear the bar will always stay in my memory. Those hugs and high fives from my friends, acquaintances and people I did not know at all made me feel on cloud nine. I used to be a short boy nobody noticed and I managed to change everything: I saw that people started treating me in a different way and that feeling was unmatched. The introductory paragraphs and anecdotes at the beginning of the story can be linked back to in a variety of ways. However, all those methods are in the framework of strict college admission essay format. Besides, every technique brings the audience to the current state of things and shows the experience and memorable moments from the past. It is natural that a story is related to an incident that happened in the past; therefore, the conclusion should bring this event that has already taken place to the present. The present-day reality should be linked with the story from the past presented in the introduction. The range of college admission essay topics is wide; however, it is advisable to draw special attention to your ambitions and aspirations in the concluding paragraph. Any experience from the past should be linked to the present in the final paragraph. For instance, if you talk about getting stuck in a refrigerator box, there should be some method of relating this incident to the present and the future. I still sometimes feel the inclination to hide from the problems (at least in a refrigerator box), although I realize that behaving in such a way I cannot resolve anything. Recently, I have realized that hiding causes more problems than solutions. You can find a lot of college admission essays online to see how to make the paper perfect. For instance, a story of someone you know who was struggling against some disease or died of it should be related to the present as well. I still talk to my mom and ask her for advice in my mind, although she passed away two years ago. I miss her badly, but I feel that my pain gets less acute when I am busy with everyday things. Another short story or an anecdote about a peer who tried to avoid you although you admired him a lot should be linked to the present-day reality. You used to be a child who lacked confidence and respect from the others because of your appearance; however, now, that peer is your best friend. I was so big that people who did not know me looked at me with certain fear. Every stranger was expecting danger from me. Towering over the children of my age, I did not feel comfortable; neither did other children. I am still heavy and big, but I learned how to help other people feel nice. I do not feel embarrassed any more. These college admission essay prompts can help you when you are working on the paper. Furthermore, the conclusions of college admissions can do the restating of the key points with the focus on the lessons learnt. Besides, it is highly recommendable to use humor and not to take any issues too seriously. Never bore the readers; instead, focus on your plans for the future and ambitions. Look ahead and tell about your dreams. NB: A great college admission essay always has a so-called kicker phrase. Do not be afraid of being too sincere. Your idealism will touch the readers. Besides, you can play with words and try to make the readers smile. Finally, get a valuable feedback from your teacher, friend, or parent first to see whether you really managed to create a masterpiece.

The Rise and Fall of the Roman Empire and How It Mirrors the United Essay

The Rise and Fall of the Roman Empire and How It Mirrors the United States - Essay Example Importantly, the rise of both Roman and American empires follow almost same trajectory of consolidation of ‘pockets of power’ to large scale annexation through combined constitutional, economic and military assaults. The American quagmire in Afghanistan and Iraq, and the growing fallacies of the American empire gives a sense that its doom too would follow the Roman course. The purpose of the paper is to give a glimpse at the rise and fall of Roman empire and see the parallels with the case of the America empire, by examining some of the constitutive features of both the political formations in a brief and concise manner. The Making and the Unmaking of the Empires From the ancient period to the present time, world has seen the rise and fall of many empires. Roman, Greek, ancient Egypt, Persian, British, and American empires are a few to name. The timeline of these empires varies from each other. The chances of survival of an empire in ancient times were more than the mode rn ones. However, a country has more chances to survive than an empire. Decline or fall of an empire is inevitable and only depended upon on time whereas a country can survive for longer period. When a country goes for territorial expansion and succeeds in it, the country then transforms itself into an empire. After acquiring a status of an empire, the nation precipitates the unavoidable decline and fall of the empire. This is the basic but generalized story both the Roman empire and the American empire tell to us. The fall of empire reflects the decaying of the society. After the disintegration of an empire, the society experiences too much hardships and the life of the people become miserable. Experiences of fall of the Roman, ancient Egyptian empire show that the lives of the citizens later were never as good as it was during empires’ height. Now itself, we can sense that America citizens’ hardships are growing day after day and it certainly sheds light into the wea kening core of the American empire. Roman Empire lasted around one thousand years whereas American empire started stumbling only after two hundred and twenty years. There are certain parallels between fall of Roman Empire and the contemporary scenario in the United States. Romans started up with a republic, later transformed it into an Empire. The twentieth century saw America metamorphosing from a nation into an empire. It is very interesting to see that how these two most sophisticated republics of their times ended up as being vicious empires! Importantly, cold war with the former Soviet Union and the subsequent triumph of an American new global order have many parallels between the Romans’ eternal tension with the Carthage. Same as in the case of American empire, the Roman empire was also fully constituted only with the complete disintegration of Carthage. America too became an empire with truly global capabilities only after the collapse of Soviet Union in 1991. It is im portant to remember that â€Å"the Roman Republic was an unabashed plutocracy; the citizen-body was carefully graded according to stringent property qualifications. In turn, this classification regulated voting rights: all adult male citizens were enfranchised, but a system of electoral colleges guaranteed that the rich, if united, would always be able to out-vote the poor. In addition, the heavy costs of electioneering and office-holding ensured that all who were most prominent in government were