Letters from Prison
Sadly when reading this article the most amazing lesson that jumps to mind is how easy it is for a bright business manager and a growing company to run into trouble for failing to follow basic business measurement principles. Constant vigilance and observance of the financial documents is imperative to ensure a healthy growth for any company and professional career.
Computer Associates International, Inc. (CA) was a four-person start-up founded in 1976. CA produced software for IBM computers to assist businesses with database, application, and financial management software related computing needs. Stephan Richards joined the company in 1988 as a recent college graduate and had a meteoric run directly up the
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As long as a manager clearly directs his accounting team and managers to respect the matching (Process threw which expenses associated with revenue are identified and measured), conservatism (safeguarding against overstatement of asset values and owners’ equity), consistency (requiring that once an entity has selected an accounting method for a kind of event or a particular asset, that the same method should be used for all future events of the same type and for that asset), and materiality (ability to recognize which an accountant does not need to attempt to measure and record as significant or insignificant events on the financial reports) concepts as the company continues to grow than the company will be in good health.
Revenue recognition and its important role cannot be ignored in this analysis. CA clients were delaying signing of contracts leveraging time in their favor to obtain better discounts. If Stephan had changed his sales method (through monitoring of his internal controls and proper risk assessment) to resolve how his clients were leveraging the contract signing timeline in their favor he would have prevented the situation giving birth to the need of improper revenue recognition. Perhaps he would have provided discounts for early contract signers that outweighed the late signing benefits, thus revenue could be more accurately predicted and recognized without needing to backdate contracts. The accounting problem that ultimately led Stephen to jail
In 1963 Martin Luther King Jr. wrote a letter while incarcerated in Birmingham jail to
The United States prison system struggles eminently with keeping offenders out of prison after being released. According to the Bureau of Justice Statistics, more than third of all prisoners who were arrested within five years of released were arrested within six months after release, with more than half arrested by the end of the year (Hughes, Wilson, & Beck, 2001). Among prisoners released in 2005 in 23 states with available data on inmates returned to prison, about half (55 percent) had either a parole or probation violation or an arrest for a new offense within three years that led to imprisonment (Durose, Cooper, & Snyder, 2014). Why are there many ex-offenders going back to prison within the first five years of release? Are there not enough resources to help offenders before or/and after being released from prison.
Martin Luther King Jr's “Letter from Birmingham Jail” was written during his 8 day sentence in jail in 1963. He chose to travel and protest in Birmingham due to the fact that it was widely known as one of the most segregated city in the U.S. The letter not only addresses the issues of unjustly being arrested for being an "extremist" of his approach to the protest, and of the incompetence of the church but its also an appeal for things to be seen from his point of view.
On April 16, 1963, from a jail in Birmingham, Alabama, Martin Luther King Jr. composed an extensive letter to eight clergymen who condemned the timing of the civil rights movement. Although the letter was addressed to these eight clergymen, the Letter from Birmingham Jail speaks to a national audience, especially King’s “Christian and Jewish brothers”(King, 29). His peaceful but firm letter serves as a remarkably persuasive voice to an immensely chaotic mess, and is seen as a major turning point in the civil rights movement. King believes that without direct action, the full rights for African Americans could never be achieved. He defends the impatience of people in the civil rights movement, upholding that without forceful
In the year of 1963, Martin Luther King was imprisoned for peacefully marching in a parade as a nonviolent campaign against segregation. In Martin Luther King’s essay “Letter from Birmingham Jail,” the paragraphs that have the most emotional appeal are, just as the critics say, paragraphs thirteen and fourteen. King tugs at the reader’s emotions in these specific paragraphs using very detailed examples about the difficult, heart-wrenching misfortunes that have happened to the African American society and what they had to endure on a daily basis in Birmingham by using metaphors, contrasts, alliteration, anaphora, and imagery. As taken from an excerpt of “MLK - Letter From A Birmingham Jail,” In paragraphs thirteen and fourteen of Letter
In “Letter from Birmingham Jail,” Dr. Martin Luther King Jr. resolutely responds to eight clergymen who question his methods of protest against segregation in Birmingham, Alabama. Specifically, in paragraphs 12-14, Dr. King explains why his protests are indeed being done in a timely manner to obtain the “constitutional and God-given rights” (A Portable Anthology, page 207) that Africans have been restricted of for over 340 years. Dr. King’s argument, combined with his strategic use of rhetorical devices to enhance it, helps create a palpable feeling of understanding that captivates the audience into seeing America through his vision.
Martin Luther King Jr., the leader of the Civil Rights Movement, was arrested and placed in Birmingham jail after leading a non-violent march to protest racism in the streets of Alabama- a highly segregated state at the time. There he received a newspaper containing “A Call for Unity,” which was written by eight white Alabama clergymen criticizing King and his movement’s methods; this prompted King to write a letter in response to the critics. Martin Luther King Jr. employs ethos, pathos, and logos to persuade and demonstrate to the critics and other readers the many injustices of segregation.
Martin Luther King Jr. wrote the “Letter from a Birmingham Jail,” after an unjust proposal made by eight white clergymen. Their claims were to be that no Negro “outsider” should be allowed to establish or lead any protest and should leave them to their local neighborhoods. King replied directly to the clergymen, but used religious ties to also have his voice heard in the public. In his counter argument, King strategically used logical evidence, emotional aspects and good motives to present his perspective to the clergymen.
Letter from a Birmingham Jail was written by Doctor Martin Luther King Jr. in April of 1963, as he sat, as the title states, in a Birmingham, Alabama jail. King had been jailed for his participation in a peaceful protest of segregation in public places such as lunch counters and public restrooms (Berkley, 2003). While jailed, King read a criticism of the protest by a group of white ministers, who felt such demonstrations “directed and in part led by outsiders” were “unwise and untimely”, suggesting that blacks should wait for the court system to work. (Statement by Alabama clergymen, 1963). Dr. King’s letter was written as a response to the criticism (King, 1963).
Stephen Richards’s actions were extremely serious; manipulating Computer Associates’ quarter end cutoff to align CA’s reported financial results with market expectations by violating the generally accepted accounting principles and their financial reporting responsibilities. According to the U.S. Securities and Exchange Commission, Richards with other CA executives extended CA’s fiscal quarter, “ instructed and allowed subordinates to negotiate and obtain contracts after quarter end while knowing, or recklessly disregarding the fact that, CA would improperly recognize the revenue from those contracts, and failed to alert CA’s Finance or Sales Accounting Department that CA salespersons
The idea of sympathetic release of ill and elderly prisoners is not new. In 1994, Professor Russell published consideration of medical parole and compassionate release programs of district and fifty states of Columbia. Only three
There are many people who are critical of the US‘s prison sysetm; the idea of locking up those who commit crimes against a society simply to keep them from doing harm. Many say that more rehabilatation is necessary to improve these individuals and, therefore, society as a whole. What are some ways of doing this? Do you agree/disagree with this view and why? Is the prison system currently in place the best option for society? 2 pages, double spaced, 12pt. font.
Within this paper, you will find a comprehensive review of the United States prison system, and why it needs to analyzed to better support and reform the people of this country. I plan to persuade the other side (politicians and society) into seeing that the way the prison system is now, is not ethical nor economical and it must change. We have one of the world’s largest prison population, but also a very high rate of recidivism. Recidivism is when the prisoners continuously return to prison without being reformed. They return for the same things that they were doing before. So, this leads us to ask what exactly are we doing wrong? When this happens, we as a nation must continuously pay to house and feed these inmates. The purpose of a prison needs to be examined so we can decide if we really are reforming our inmates, or just continuing a vicious cycle. What is the true purpose of prison besides just holding them in a cell? There must be more we can do for these hopeless members of society.
The minimum security is federal prison camps adjacent to other federal prisons near military bases. Male prisoners who need only minimum security are set up in camps and those who will be transitioned [Passive voice] back into society and served their sentence will be set-up in a halfway house.
Proceedings of The National Conference On Undergraduate Research (NCUR) 2009 University of Wisconsin La-Crosse La-Crosse, Wisconsin April 16 - 18, 2009