Red Death Essay -- essays research papers

Edgar Allan Poe's short story entitled The Mask of the Red Death is an artistic example of vivid symbolism. Throughout the sinister tale Poe writes in a style that appeals to all five senses and captivates the reader's curiosity until the story's dour conclusion. Upon first glance, the story seems to be a complex tale of good versus evil. If the reader were to examine the story more deeply, they would then discover that the plot and symbolism intertwined throughout the narrative is no more than a simple metaphor for life and death. A quick synopsis of the story tells the account of the affluent and overly confident Prince Prospero and his faulted attempt to escape death. Poe illustrates that Prospero is blinded by his riches and believes that he can escape death. A heavy dose of figurative language is used to create a struggle in which the mood goes from elation to somberness in just a mere three pages. The characters of the story are well defined in that the reader can ascertain certain traits, good or bad, of the characters. For instance, Poe writes, "When his dominions were half depopulated, he summoned to his presence a thousand hale and light-hearted friends from among the knights and dames of his court." (Poe 41) This line identifies the Prince as a smug, insecure, and even foolish character all while foreshadowing a dark conclusion. These lines identify the Prince as the axis of the story by illustrating a few ... Red Death Essay -- essays research papers Edgar Allan Poe's short story entitled The Mask of the Red Death is an artistic example of vivid symbolism. Throughout the sinister tale Poe writes in a style that appeals to all five senses and captivates the reader's curiosity until the story's dour conclusion. Upon first glance, the story seems to be a complex tale of good versus evil. If the reader were to examine the story more deeply, they would then discover that the plot and symbolism intertwined throughout the narrative is no more than a simple metaphor for life and death. A quick synopsis of the story tells the account of the affluent and overly confident Prince Prospero and his faulted attempt to escape death. Poe illustrates that Prospero is blinded by his riches and believes that he can escape death. A heavy dose of figurative language is used to create a struggle in which the mood goes from elation to somberness in just a mere three pages. The characters of the story are well defined in that the reader can ascertain certain traits, good or bad, of the characters. For instance, Poe writes, "When his dominions were half depopulated, he summoned to his presence a thousand hale and light-hearted friends from among the knights and dames of his court." (Poe 41) This line identifies the Prince as a smug, insecure, and even foolish character all while foreshadowing a dark conclusion. These lines identify the Prince as the axis of the story by illustrating a few ...

Love in the Brain Essay -- Psychology Psychological Neurological Paper

Love in the Brain Does brain equal behavior? Some people have argued that they have difficulty saying it does because they find it hard to believe that our individual, tangible brain controls emotions that many consider to be intangible, such as being in love. This paper will discuss the role that the brain actually plays in love- why we are attracted to certain people, why we feel the way we do when we are around them, and whether or not this is enough to say that in the case of love, brain does equal behavior. The first stage of romantic love begins with attraction. Whether you have been best friends for a long time or you just met the person, you begin your romantic relationship when there is that feeling of attraction. But why are we attracted to some people and not to others? Some research and experimentation suggests that pheromones play a role in attraction ((1), (2), (3), (4)). Although the existence of pheromones in humans and the method by which individuals detect them is still under debate and requires further research, a study by Stern and McClintock on pheromones in women's underarm secretion gives the most solid evidence for the existence of human pheromones ((5)). It has been hypothesized that the brain detects these pheromones through an organ known as the vomeronasal organ (VNO), by receptors, or by the terminal nerve in the nostrils ((5)). Despite the fact that pheromones and how they are detected in humans is controversial, it has been suggested that selectivity for c ertain pheromones might explain why we are only attracted to certain people ((6)). Research agrees, however, that whether or not pheromones exist, they are not the only reason we are attracted to an individual. Other facto... ...at's in a name? Bioscience. July 1998: 505-511. 6) Love Chemistry: New studies analyze love's effects http://abcnews.go.com/sections/science/DailyNews/love000707.html 7) Mating and Temperament http://keirsey.com/pygmalion/couples.html 8) What is chemistry and chemicals in love relationships http://www.cyberparent.com/love/chem1.htm 9) Chemicals http://dubinserver.colorado.edu/prj/swef02/references.html 10) Love in the Brain http://www.sensualism.com/love/ 11) BBC News- Health- How the brain registers love http://news.bbc.co.uk/2/hi/health/820857.stm 12) My search for love and wisdom in the brain by Marian Diamond http://www.newhorizons.org/neuro/diamond_wisdom.htm 13) Bower, Bruce. Brain faces up to fear, social signs. Science News. Dec 1994: 406. 14) Biology of Love http://www.primal.es/primal/books/janov/biologyoflove.htm Love in the Brain Essay -- Psychology Psychological Neurological Paper Love in the Brain Does brain equal behavior? Some people have argued that they have difficulty saying it does because they find it hard to believe that our individual, tangible brain controls emotions that many consider to be intangible, such as being in love. This paper will discuss the role that the brain actually plays in love- why we are attracted to certain people, why we feel the way we do when we are around them, and whether or not this is enough to say that in the case of love, brain does equal behavior. The first stage of romantic love begins with attraction. Whether you have been best friends for a long time or you just met the person, you begin your romantic relationship when there is that feeling of attraction. But why are we attracted to some people and not to others? Some research and experimentation suggests that pheromones play a role in attraction ((1), (2), (3), (4)). Although the existence of pheromones in humans and the method by which individuals detect them is still under debate and requires further research, a study by Stern and McClintock on pheromones in women's underarm secretion gives the most solid evidence for the existence of human pheromones ((5)). It has been hypothesized that the brain detects these pheromones through an organ known as the vomeronasal organ (VNO), by receptors, or by the terminal nerve in the nostrils ((5)). Despite the fact that pheromones and how they are detected in humans is controversial, it has been suggested that selectivity for c ertain pheromones might explain why we are only attracted to certain people ((6)). Research agrees, however, that whether or not pheromones exist, they are not the only reason we are attracted to an individual. Other facto... ...at's in a name? Bioscience. July 1998: 505-511. 6) Love Chemistry: New studies analyze love's effects http://abcnews.go.com/sections/science/DailyNews/love000707.html 7) Mating and Temperament http://keirsey.com/pygmalion/couples.html 8) What is chemistry and chemicals in love relationships http://www.cyberparent.com/love/chem1.htm 9) Chemicals http://dubinserver.colorado.edu/prj/swef02/references.html 10) Love in the Brain http://www.sensualism.com/love/ 11) BBC News- Health- How the brain registers love http://news.bbc.co.uk/2/hi/health/820857.stm 12) My search for love and wisdom in the brain by Marian Diamond http://www.newhorizons.org/neuro/diamond_wisdom.htm 13) Bower, Bruce. Brain faces up to fear, social signs. Science News. Dec 1994: 406. 14) Biology of Love http://www.primal.es/primal/books/janov/biologyoflove.htm

The Lunar Landing Hoax Theory - Evidence Pro and Con Essay -- Argument

The Lunar Landing Hoax Theory - Evidence Pro and Con A cash reward of $100,000 was offered to anyone who could prove, with conclusive physical evidence, the existence of the moon. This reward still remains unclaimed ("The Moon-The Real Truth"). After all, how does one know for sure the moon even exists? Even if it does exist, how does one prove it? That's what NASA set out to do in the late 1960's. On July 20, 1969 Neil Armstrong planted the first human footprints in the lunar soil. The United States had accomplished their goal in sending men to the moon. They managed to not only send them 238,857 mi. (384,403 km) into space to our neighbor celestial body, but also send them back with a successful flight to our mother earth. This seems like a difficult task for a country that was behind Russia in space exploration at the time. So, did NASA actually have enough technology to do this? Even though many Americans believe that the United States sent men to the moon in 1969, there are a few who believe that the moon landing was a hoax. A 1999 Gallup poll showed that 6% of Americans have doubts about the moon landing. Even though 6% of Americans doesn't sound like a lot, it translates to millions of people (Plait). It would have been easier to fake all the photographs in the Nevada desert in Area 51 than to actually perform the mission to the moon. However, NASA did indeed have the technology in the late 1960's to send men to the moon, and all the evidence they brought back proves it. On July 16, 1969 the space ship Apollo 11 left from Kennedy Space Center en route to the moon. The crew consisted of Neil A. Armstrong, the commander; Edwin E. Aldrin, the jr. lunar module pilot; and Michael Collins, the commander module pilot... ...aphs and videos ("Proof"). This is a matter of physics. No one can physically prove that the US landed on the moon. So, will Americans ever know the real truth about the moon landings? What one's eyes see, one believes. So, from all the evidence that NASA obtained, it proves that they really did send men to the moon in 1969. Works Cited "Apollo Investigation." Aulis online. 11 Feb. 2001. 9 Dec. 2001 <http://www.aulis.com/>. Dumoulin, Jim. "Apollo 11." Kennedy Space Center Launching A Vision. 12 Dec. 2001. 13 Dec. 2001 <http://www.ksc.nasa.gov/>. "The Moon-The Real Truth." Reptilian Research. 9 Dec. 2001 <http:www.reptiles.org>. Plait, Phil. "Fox TV and the Apollo Moon Hoax." Bad Astronomy. 3 Dec. 2001. 6 Dec. 2001 <http://www.badastronomy.com/>. "Proof." Red Zero. 8 Sept. 2001. 6 Dec. 2001 <http://www.redzero.demon.co.uk/>.

Bernard Madoff Fraud

Abstract This report allows the facts to be known concerning the still mysterious case of Bernard L. Madoff and his longtime investment securities activities, which eventually turned into an enormous fraud of incomparable size. In this report, you will begin to understand how Bernard Madoff was able to execute such an elaborate fraud. The illegal business behavior found in this case is too numerous to count however, quite a few will be identified. In addition, the roles of the perpetrators, accomplices, and their involvement in this scheme will be made known.This fraud had such an enormous impact on the victims, we will examine several implementations that the private investors could have implemented to protect themselves. An assessment of the perpetrators motives and the identity of some internal controls that could have deterred or prevented the fraud from occurring will be explored also. We will discover the action of the SEC and document how the fraud was discovered and investiga ted, including what should have been identified as â€Å"red flags†. And finally, a variety of legal actions arose when the Madoff fraud was uncovered, which is leading to more litigation currently and in the future.The Bernard Madoff’s Fraud Introduction Bernard L. Madoff was the mastermind and the admitted operator of the biggest Ponzi scheme in American History. His Ponzi scheme is considered to be the largest financial fraud in U. S. history. He stole millions maybe billions of dollars from unsuspecting clients. Lives were shattered and fortunes ruined. He was a very savvy business man and trader until his investment scandals were revealed at the end of 2008. Bernard Madoff is a former American businessman, stockbroker, investment advisor, and financier. He is a former non-executive chairman of NASDAQ stock market.As the former chairman of the NASDAQ, Bernard Madoff had built a reputable business domain that continuously paid admirable dividends to investors; howev er, during the investigations by several federal government agencies, devastating facts against Bernard Madoff proved that he was running an elaborate ponzi scheme in order to attract a large number of investors from all over the world. (NBC, 2009) (â€Å"Bernard Madoff Fraud,† 2012) Bernard Madoff managed and controlled his ponzi scheme by using an Investment Securities Limited Liability Company he founded in 1960.He was chairman of this company and continued to operate his scheme until he was discovered in 2008. The fraud concerning Bernard Madoff was and still is the being covered by the media and it is suspected that the United States Securities and Exchange Commission (SEC) was notified and made aware on more than one occasion about this matter but they chose to ignore the information given to them. Perhaps there are more charges that can be filed, although Madoff’s numerous offenses may already be enough to keep him in prison for the rest of his life. Markopolos, 2010) (â€Å"Bernard Madoff Fraud,† 2012) How Madoff Executed the Fraud Madoff’s scheme to defraud his clients at Bernard Lawrence Madoff Investment Securities (BLMIS) began as early as 1980 and lasted until its exposure in 2008. Bernard carried out this scheme by soliciting billions of dollars under false pretenses, failing to invest investors’ funds as promised, and misappropriating and converting investors’ funds to benefit Madoff, himself, and others without the knowledge or authority of the investors.To execute the scheme, Madoff solicited and caused others to solicit potential clients to open trading accounts with Bernard Lawrence Madoff Investment Securities (BLMIS) on the basis of a promise from him. He promised to use investor funds to purchase shares of common stock, options and other securities of large, well-known corporations, and representations that he would accomplish high rates of return for client, with limited risk. (â€Å"United stat es of,† 2009) Among other things, MADOFF marketed to clients and prospective clients an investment strategy referred to as a â€Å"split strike conversion† strategy.Clients were promised that Bernard Lawrence Madoff Investment Securities (BLMIS) would invest their funds in a basket of approximately 35-50 common stocks within the Standard & Poor's 100 Index (the â€Å"S&P l00†), a collection of the 100 largest publicly traded companies in terms of their market capitalization. MADOFF claimed that he would select a basket of stocks that would closely mimic the price movements of the S;P 100. MADOFF urther claimed that he would opportunistically time those purchases, and would be â€Å"out of the market intermittently, investing clients' funds in these periods in United States Government issued securities such as United States Treasury bills. MADOFF also claimed that he would hedge the investments that he made in the basket of common stocks by using investor funds t o buy and sell option contracts related to those stocks, thereby limiting potential losses caused by unpredictable changes in stock prices. â€Å"United states of,† 2009) Madoff’s Illegal Business Behaviors Exposure Federal prosecutors filed a total of eleven charges against Bernard Madoff. The first of those charges was for securities fraud. The crime of securities fraud involves false claims of investment security holdings, and misinformation regarding stocks and brokerage advice. Sensational insider information is also considered a component of this criminal activity. Another major charge involved three counts of money laundering, both domestically and through international accounts.Money laundering is the funneling of revenue acquired illegally into new monetary arrangements, with the intent of concealing this revenue’s original origins. Plus, in connection with both his securities and investment adviser businesses, prosecutors also charged Madoff with mail and wire fraud. These offenses involve initiating schemes using either the United States Postal Service or telephone systems toward obtaining money and/or property in a false or unlawful manner. (Tomaszewshi, 2010) Perpetrators Involved in Bernard Madoff’s FraudIt’s certainly not uncommon for one’s son or daughter to enter into an identical business relationship as a successful family member such as a parent. However, in Bernie Madoff’s case this approach was taken to extreme levels of nepotism. Peter Madoff entered his brother’s firm in 1967, and as business prospered he began to accumulate several executive titles: Senior Managing Director, Head of Trading, and even Chief Compliance Officer for both the broker-dealer and more secretive investment advisor business models.Bernie’s sons Mark and Andrew joined the firm in the mid-to-late 1980s, and eventually were made co-directors of Madoff Securities International in London, England. Bernieà ¢â‚¬â„¢s nephew Charles joined up in 1978, and became the Director of Administration for the investment firm. And Peter’s daughter Shana was hired on in 1995, and served as in-house Legal Counsel and Rules Compliance attorney for the broker-dealer business. Other parties greatly impacted by Bernie Madoff’s activities were his business associates and their many clients over the decades.For example, Frank Avellino and Michael Bienes themselves funneled over three thousand clients to Madoff’s investment advisory business. Madoff had consistently advised the pair to remain unregistered in their dealings. But when the SEC accused the duo of illegally selling securities, Madoff pretended ignorance of their activities, even though he had secretly instructed them all along. For their trouble, Avellino and Bienes were forced to pay a fine of three hundred and fifty thousand dollars and shut their business down.Other notable business partners eventually left in the lurch by Madoff’s growing fraud would go on to include Jeffrey Tucker and Walter Noel of Fairfield Greenwich Group. Non-related people who had worked under Bernie Madoff also became tainted from the association following his arrest. This employee group includes those who may have had indirect dealings through Madoff subsidiaries like Cohmad Securities Corporation. However, the idea also applies to those employed directly, such as former executive assistants Elaine Solomon and Eleanor Squillari.Jeffry Picower was in industrialist and philanthropist who seemed to be a favored Madoff beneficiary, and made outlandish profits from his investments with Madoff. From 1996-2007 there were 14 instances of greater than 100% yearly returns and 25 of greater than 50%. From 1996-1999 his regular trading account made from 120-550% a year. Some evidence of backdating trades, instituted by Picower, has been presented by trustee Irving Picard. In December, 2010, his estate returned $7. 2 billion in profits to the government. Picower died before the settlement. (Tomaszewshi, 2010) Motives of the PerpetratorsThe various perpetrators who were involved in Bernard Madoff’s Ponzi scheme had different kinds of motives that were completely against the provisions evident in federal laws. Jeffry Picower had over twenty four different accounts with Investment Securities LLC and he operated them closely with Barbara who was also his wife. The motive of Jeffry Picower and his wife in Investment Securities LLC was to benefit from the cash windfall generated from devious deals according to reports; his investment into Madoff’s company was once worth over one billion dollars. Kirchner, 2010) Annette Bongiorno was a senior employee at Bernard Madoff’s illegal company and among her roles at the firm she was to brief investors concerning their returns which were all fictitious. Ezra Merkin was an investment expert who assisted Bernard Madoff to drain off extraordinary amount s of money from clients’ accounts and it later emerged that he had a conflict of interest in the Madoff company. With its headquarters in Connecticut, Fairfield Greenwich Company misled investors into buying stakes at Madoff‘s illegal firm and in return, the company received huge amounts of cash from Bernard Madoff. NBC, 2009) Frank DiPascali was also another essential figure in Bernard Madoff’s illegal investment scheme. One of the frauds committed by Frank is that he engaged in countless number of international money laundering activities to benefit Madoff’s scheme. In addition to this, DiPascali also gave Mr. Madoff expert advice on how to go about his illegal businesses without being caught or detected by the federal authorities. (Arvedlund, 2010) (â€Å"Bernard Madoff fraud,† 2012) Controls That Could Have Deterred the Fraud from OccurringDespite the fact that Bernard Madoff’s investment fraud was one of the largest to ever rock the Unit ed States of America, there are various strategies that might have prevented or deterred the fraud from occurring. To begin with, the United States Securities and Exchange Commission (SEC) should have without delay acted on the numerous signals that it received from different quarters. As the main regulatory authority of American investment activities, it would have been easy to identify weaknesses in Bernard Madoff’s shady deals.A major loophole in the federal laws of the United States of America also had a significant input towards enabling Bernard Madoff’s illegal activities to spread at a very rapid rate; for instance, there is a provision that stipulates private companies in the United States should only pay 5% of their annual revenues. (NBC, 2009) (â€Å"Bernard Madoff fraud,† 2012) Implementations That Investors Should Have Used to Protect Themselves While some investors may yet believe they were tricked into believing Bernie Madoff’s elaborate con fidence game, it is also arguable that there were means to protect themselves at their disposal.One method would be to practice due diligence whenever one is presented with new financial opportunities. Many investors were led astray on the poor advice of their won friends and family, which isn’t a fiscally sound means of verification. Independent research needs to be done on the workings of any financial organization, even those that are supposedly reputable on the surface. One should investigate third-party custodial relationships at investment firms, and review their auditing practices. (Tomaszewski, 2010) Another way to avoid fraud is to actively request documentation.Hand written notes from intermediaries are highly suspicious evidence that revenue is being transacted in a professional manner. Getting activity in writing must be joined to verifiable account numbers for auditing. Finally, a forceful amount of skepticism will often prevent one from falling into schemes whic h seem on the surface to be easy money generators. For instance, one should never believe the speculators on television. An unlicensed financial consultant is about as reliable an agent as allowing unreformed gambling addict free access to one’s personal treasury.Investors should not assume that overseers are actually doing their jobs, as even they might be in on the take. (Tomaszewski, 2010) The United States Securities and Exchange Commission (SEC) Involvement Critics and popular journalists from prominent media houses in the United States of America have called into question the manner in which the Securities and Exchange Commission handled the fraud case involving Bernard Madoff. This is due to the fact that even the commission itself has acknowledged that it should have detected Madoff’s illegal activities as soon as they began.The first major mandate or responsibility of the Securities and Exchange Commission is to interpret the laws pertaining to federal securit ies; such as, the commission should have detected the fundamental flaws in Bernard Madoff’s investment activities at an earlier stage. The second major responsibility of the Securities and Exchange Commission is to work closely with international state and federal authorities towards ensuring that investment securities are controlled and channeled in the right paths. Arvedlund, 2010) Most notably the Securities and Exchange Commission failed to fulfill its mandate of evaluating the conduct of privately owned companies like Investment Securities LLC for a very lengthy time. The commission should have also been at the forefront of investigating the investment advisors who collaborated with Bernard Madoff to divert huge amounts of money from unsuspecting investors into their accounts. However, the Securities and Exchange Commission published a detailed report in the year of 2009 that documents how Bernard Madoff’s scam escaped their attention for all those years. (Strober , 2009) (Millstone, 2010)How Madoff’s Fraud was Discovered and Identifiable Red Flags His business came to be under the doubts of various financial analysts as early as 1999. They believed that the returns claimed by the company were only theoretically impossible. But organizations such as the Securities and Exchange Commission (SEC) completely ignored the doubts and Madoff continued with his overtures for almost another 10 years. He finally got caught in December 2008. He was trapped after he confessed about his dishonesty to his very own sons. He confessed to his sons of his investment business being nothing but a big Ponzi scheme.His sons now reported his father’s fraud to the Federal Bureau of Investigation. Though Bernie confessed to have had started his Ponzi scheme in the 1990’s, investigators think otherwise. They believe the Ponzi scheme and defrauding of investors had begun in the 1980’s itself. Now what actually happened was that in the very fi rst week of December 2008, Bernie Madoff discussed his dilemma over having to pay his clients an amount of almost $7 billion as he didn’t have that much funds. Now within the very next two days Bernie told his sons that he made a huge profit and had decided to give away an early bonus, amounting up to $173 million.This confused the sons and they called for an explanation from their father. This is when their father confessed that his whole company worked through a â€Å"giant Ponzi scheme†. On December 11th 2008, Bernie Madoff was taken into house arrest. Had the stock market not had been in a sharp decline in 2008, who knows how much longer the fraud could have continued. (Degrace, 2011) After writing that Madoff offers the biggest due diligence lesson for investors, some argued that the red flags are only obvious in hindsight and wouldn’t have been so clear if one had to make the decision before Bernard’s admission of running a Ponzi scheme.So letâ€⠄¢s count the red flags to see if they were numerous enough and obvious enough to be easily recognized. (1) Madoff Investment Securities was both the broker dealer and investment advisor. (2) Madoff traded in the same securities that he recommended to advisory clients. (3) Madoff not only was the broker dealer, creating a conflict of interest where his firm was trading in the same securities as he was trading for clients, but he actually had custody of the assets. (4) They got into some hot water over some small compliance issues. Madoff’s firm was censured and fined a small amount $7,000.This meant they did have a blot on their records. (5) Jim Vos, head of Aksia – a hedge fund advisory firm, noticed that although Madoff’s firm was supposedly highly advanced and automated, they sent paper copies of their trading records to clients instead of providing electronic access to the firm’s trading platform. (6) Madoff Investment Securities’ auditors were Friehling & Horowita, a 3 person team which consisted of one lone CPA with a small 13’ by 18’ office in New York. It hardly had adequate room to monitor a firm that traded a good chunk of NYSE and NASDAQ volume. 7) Shockingly enough, Madoff didn’t take the usual 2/20 fees most hedge funds do. Instead he only profited from the trades that his firm was doing for the â€Å"investment fund†, claiming that this was enough. Given this form of compensation, it is very possible most â€Å"sophisticated investors† assumed that Madoff was involved in some sort of shenanigans but turned a blind eye for those stable returns. (8) Madoff Investment Securities was a family business, with Madoff’s brother, sons and daughter as well as his niece (married to a previous compliance officer) all worked at the firm. â€Å"The madoff red,† 2008) The Case Resolution Bernie was charged of federal offences like securities fraud, mail fraud, wire fraud, perjur y, and money laundering, false statement making only to name a few. He pleaded guilty and was banned from security investment business for a lifetime. He was sentenced to the highest degree of punishment possible under this act; an imprisonment of 150 years. He was sent to the Federal Prisons of North Carolina where he is registered as inmate number #61727-054 and his release from prison is dated November 14, 2134, a day he shall never see keeping in mind that he is now aged 71 years. Degrace, 2011) Conclusion Investment portfolios are one of the most recommended ways to enhance economic development not only at a personal level but also at a national level. However, Bernard Madoff chose to follow the short-cut to success by defrauding billions of dollars from investors. He begun very humbly by establishing a company called Investment Securities Limited Liability Company; he had begun with a figure of $5,000 as a penny stock broker but apparently, he had accrued this money from his p revious job where he worked as an installer of water sprinklers and also a guard.This took place in 1960 but little did investors know that it would grow to become the largest Ponzi scheme in the history of the United of America. Bernard Madoff drew assistance from all kinds of corners; various perpetrators who were involved in Bernard Madoff’s Ponzi scheme had different kinds of motives that were completely against the provisions evident in federal laws. However, all this culminated in the arrest and sentence of 150 years in prison on the 29th of Junes 2009. References 1. Arvedlund, E. (2010). Too good to be true: the rise and fall of Bernie Madoff. Penguin Group. . Bernard madoff’s fraud. (2012, June 07). Retrieved from http://www. customwritingtips. com/component/k2/item/8295-bernard-madoff’s-fraud. html 3. Degrace, T. (2011, April 14). Bernie madoff fraud the history of the $50b Ponzi scheme scam. Retrieved from http://www. stockpickssystem. com/bernie-madof f/ 4. Kirchner, B. (2010). The Bernard Madoff Investment Scam. NJ: Pearson education, Inc. 5. Markopolos, H. & Casey, F. (2010). No one would listen: A true financial thriller. NJ: John Wiley & Sons. 6. Millstone, K. (2010, March 09). How madoff pulled it off.Retrieved from http://www. cbsnews. com/2100-500395 162-4862910. html 7. NBC (2009). How Madoff got away with fraud. Accessed on 8th December 2011 from http://www. theprosandthecons. com/videos/fraud/bm-how-madoff-got-away-w-fraud. htm 8. Strober, D. H. (2009). Catastrophe: The Story of Bernard L. Madoff, the Man Who Swindled the World. Phoenix Books. 9. The madoff red flags, let's count them. (2008, December 17). Retrieved from http://www. tradersnarrative. com/the-madoff-red-flags-lets-count-them-2154. html 10. Tomaszewski, K. (2010, November 21). Bernard lawrence

Advantages of Using Ict in Learning Process at Higher

Assignment 1 Academic Writing Skills BBB3301 NAMA : ABDUL IYAD SHUKREE MATRIC NO : UK250 COURSE : COMPUTER SCIENCE OF SOFTWARE ENGINEERING LECTURE NAME : CIK WAN NURHAFEZA WAN SALAM TOPIC : ADVANTAGES OF USING ICT IN LEARNING PROCESS AT HIGHER EDUCATION INSTITUTIONS TOPIC 1 : Higher education institution is a place where the student that past the high school with the good result gathered together. Local university or private college became a dream place for student to continue their study.Higher education institute is totally different to them compare to school life. At this stages , they will face a new place , variety of course subject and different way of teaching. If we focus on different way of teaching , Information Communication Technology (ICT) became a main role for a learning process. ICT has been chosen because of several reasons that are enables to gain information and knowledge faster and further , supports information and knowledge sharing on a large scale and save our time and cost in a learning process.ICT will continued act as a catalyst in advancing education growth and backbone to education in higher institution. As stated in â€Å"Effective Blended Learning for Development†, article by Charles Meguire and Jiping Zhang ,even the barriers of distance and time , the ICT will overcome this resistance to gain a new information and knowledge and significantly improve their accessibility. For a result , information and knowledge can be sharing faster. Besides that , ICT becomes a gold key to achieve a main goal for a higher education institution as place that provide first class learning rocess. Without worry the barriers of distance , ICT can make a students able to attend and understanding a topic in a class even do not take part in a class. According to article by Elyssa Krosski , â€Å"Advantages of online class† , by a online class or video conference, student can access and attend the online anywhere. Other than that, there are no limits for student on online class so ICT gathered a student even across a worldwide. Students today prefer to use a email or social network to exchange information and sending a message.This situation should be used as a advantage for higher education institution to attract their student interest in learning process by using an ICT. As a conclusion , ICT need to be used by a higher education institution because of the ICT enables to gain information and knowledge faster and further , support information and knowledge sharing on a huge scale and save our cost and time in a learning process. In future , ICT will be standard method to use in learning process in each education institute and not only able in university and college.At the same time , ICT need to be improve from time to time to make sure the using of ICT in learning process keep reasonable. The government need to cooperate together with academic expert to make ICT become a reality and can give a advantage to all people . Works Cited : Meguire,C. , and Zhang,J. , â€Å"Effective Blended Learning for Development† http://www. jointokyo. org/files/cms/news/pdf/s2_benefits_v7. pdf Kroski. E. , â€Å"Advantage of Online Class† 10th January 2012, http://oedb. org/library/distance-vs-local/10-advantages-to-taking-online-classes

Basic Accounting Equation

The basic accounting equation upon which the final accounts are prepare encompasses the following: Assets minus Liabilities = Ownership Interest The Balance Sheet is the key financial report that portrays the accounting equation, which will be utilized to compute the accounting equation for the companies at hand.Accounting Equation in McDonald’s Annual Report (2007) Assets: Property, plant and equipment $20,984. 70 million Current Assets $ 3,581. 90 million Other Assets $ 4,825. 10 million Total Assets $29,391. 70 million Liabilities: Non-Current Liabilities (note 1) $ 9,613.40 million Current Liabilities $ 4,498. 50 million Total Liabilities $14,111. 90 million Ownership Interest $15,279. 80 million Note: ownership interest is represented by total shareholders’ equity in the Balance Sheet. Note 1 – Computation of Non-Current Liabilities: Long-Term Debt $7,310. 0 million Other Long-Term Liabilities $1,342. 5 million Deferred Taxation $ 960. 9 million Non-Current Liabilities $9,613. 4 million Accounting Equation in Triarc Companies Incorporation (2007) Assets: Non-Current Assets $1,284,313,000 Current Assets $ 170,254,000Total Assets $1,454,567,000 Liabilities: Non-Current Liabilities (see note 2) $ 798,530,000 Current Liabilities $ 207,163,000 Total Liabilities $1,005,693,000 Ownership Interest $448,874,000 Note: ownership interest is represented by total stockholders’ equity in the Balance Sheet. Note 2 – Computation of Non-Current Liabilities Long-Term Debt $711,531,000 Deferred Income $ 10,861,000 Minority interest in consolidated subsidiaries $ 958,000 Other Liabilities $ 75,180,000 Non-Current Liabilities $798,530,000Under both organisations the same accounting equation is utilised and the same components taken. This uniformity is important in accounting in order to ensure comparability. In addition with the aid of such accounting equation a uniform structure is given to the Balance Sheet, which is an important medium for pertinent stakeholders to assess the financial position and stability of the organization. As one can note the assets section is classified between current and non-current assets, while the liabilities are divided between current and non-current liabilities.The subtraction between the two will results in the ownership interest. This basically comprises the equity capital of the company together with capital and revenue/capital reserves. Such features are present both for McDonald’s Corporation and Triarc Companies Incorporation. In addition such features will also be present in the majority of limited liability companies set across the globe. The Balance Sheet is the main medium that one can utilize to identify the assets, liabilities and ownership interest of the companies.The additional notes in the financial statements serve as detail specification on certain assets and liability elements. However, the accounting equation being generic in its nature does not necessitate t hat one enters into such details. In this respect the Balance Sheet was the main medium utilised to put in practice the accounting equation for McDonald’s Corporation and Triarc Companies Incorporation. Reference: Weetman P. (2003). Financial and Management Accounting. Third Edition. New York: Prentice Hall.

Alternative Treatment Educational Course for Parents of Children with Attention Deficit Hyperactivity Disorder

Targeted Audience: The course will serve as a learning process for the parents of children with Attention Deficit Hyperactivity Disorder. This will help parents deal with their child and will teach the parents methods that will assist in the treatment of their child.Goal: This will provide significant information that will highlight factors and appropriate treatment methods related to Attention Deficit Hyperactivity Disorder. It will also discuss the effects of different treatment method and treatment method appropriate to an individual’s age.Objectives: At the end of this course, parents must be able to: 1. understand causes and symptoms of ADHD 2. know how ADHD is diagnosed 3. determine behavioral elements that may indicate mental health conditions among children 4. learn treatment methods and programs 5. apply the different treatment methods INTRODUCTION Attention deficit hyperactivity disorder (ADHD), also known as hyperkinesis, is a mental disorder that is common to child ren. It affects three to five percent of the children’s world population having a boy to girl ratio of 2:1 or 3:1 (NMHI, 1999).The disorder is characterized by persistent inattentiveness which results in significant functional impairment. It hinders the individual’s capability to do task and exercise age-appropriate behavior. Healthcare professional diagnosed 4. 4 million youth ages 4-17 years old have ADHD. As of 2003, it was found out that 2. 5 million youth ages 4-14 years old are under medication for the disorder. Also, 7. 8% of parents of school-aged have reported to have an ADHD (CDC, 2005). ADHD is a disorder that has an effect to an individual throughout life.The symptoms are pervasive which means that it occurs in various setting. Researches found out that the distinct characteristics of ADHD are inattentiveness and hyperactivity-impulsivity. This paper aims to provide alternative treatment for parents of children with ADHD. In order to achieve this, one must first understand the causes, symptoms, and effects of the disorder. The educational treatment educational course will aid parents of children with ADHD on treating the disorder of their on child and on taking care of their children acquiring such disorder.Specifically, this paper aims to determine if the gender and educational background of parents influence the consideration of alternative treatment procedure for ADHD. CAUSES OF ADHD The causes of ADHD are still undetermined but medical professionals have come up with assumptions that might have caused the disorder. The causes may be neuroanatomic, genetic, environmental, social, and prenatal factors (The Healing Center On-line, 2008). The Neuroanatomic Factor The neuroanatomic sources are the fontal lobe lesions, anterior and medical to the pre-central motor cortex.Studies on cerebral blood flows have found central hypoperfusion in the frontal lobe and decreased blood flow to the caudate nucleus. The Healing Center On-line further wrote that: The positron emission topography of parents of children with ADHD who have symptoms with the disorder have shown that there were decreased metabolism in left frontal and parietal regions which suggest that the prefrontal cortex, which governs auditory attention, is less active among those with ADHD.Also, persons with ADHD have an abnormal low rate of activity in brain areas responsible for motor control and attentiveness. Genetic Factor It is found out by studies that children with ADHD also have close relatives with ADHD. It shows that ADHD can be acquired genetically. Researches also showed that one-third of the fathers with ADHD during their youth will bear a child with ADHD. Also, identical twins share the same trait (NMHI, 1999). Environmental and Prenatal Factors Researches have shown a potential relationship between smoking cigarettes and drinking alcohol during pregnancy.Behavior problems are also affected by high carbohydrate and high sugar diet during pregnanc y. Lowering of blood oxygen caused by smoking, high carbohydrate and high sugar diet is critical in fetal development, specifically in the development of fetal brain cells (Healing Center On-line, 2008). Some factors that may lead to ADHD are exposure to toxins such as lead, traumatic experiences, imbalance of neurotransmitters and abnormal glucose metabolism in the central nervous system. Psychosocial FactorsADHD can be caused by social conditions, family stability and marital conflict, psychiatric disorder, parental approach, and family interactions. SYMPTOMS OF ADHD The symptoms of ADHD are seen at an early age. The main symptoms of the disorder are inattention, hyperactivity, and impulsivity. Children with ADHD are usually impulsive, forgetful, restless to the point of disruption, prone to fall, unable to follow instructions, unpredictable, and moody (Healing Center On-line, 2008). But some of these are normal to children at young age.According to the American Psychiatric Associ ation (2005), ADHD can be identified by the following behavior: (a) playing with hands or feet or wriggling in their seats, (b) difficulty to stay in their seats when needed, (c) difficulty to maintain attention and waiting for a chance in games or group activities, (d) Answering before questions are completed, (e) difficulty to follow instruction and to do task properly, (f) changing one unfinished task to another, (g) failure to prevent careless mistakes, and (h) difficulty to listen. DIAGNOSIS OF THE ADHDParents observe indications of inattentiveness, hyperactivity, and impulsivity at young age before entering school. But because maturity of children comes different rates, it is important to ask for the opinion of medical experts if the behavior of a child is appropriate at a certain age (NMHI, 2008). According to the Diagnostic and Statistic Manual in 1997, as written by The Healing Center On-line, there is no existing test to detect ADHD but recommended steps in diagnosing the disorder. The first step is a to interview parents. The interview must include family background, presenting problem, and developmental history.Second is asking the child about home, school, and social functioning. Third is completion of the behavior-rating scales illustrating the role of home and school. The fourth step is to gather data from school like grades, achievement test scores, current placement and, relevant information. Fifth is psychological IQ test and Learning Disability screening. The final step is to give physical and neurological examinations. Parent Interview The parent interview is important in establishing relationship between the parents, the child, and the examiner.This will prove invaluable parental support with the assessment and treatment. The interview will also be a source of descriptive information about the family especially parent’s specific observation on child’s obvious problem. It will also expose the degree of distress the childâ€⠄¢s problems affecting the family, particularly the parent and the overall psychological integrity of parent. The interview will also help in formulating a diagnosis and to recommend possible treatments (Barkley, 2007). Child Interview Barkley (2007) also emphasizes the importance of child interview.The length of time required for the interview depends on the age, intellectual level, and language abilities of the children. For preschools, the interview will be a time to be familiar with the child’s appearance, behavior, and development characteristic. For older children and adults, they can be questioned regarding family relationship and status, problem encountered, performance in school, and social and peer acceptance. Teacher Interview The interview with teacher will determine the behavior and performance of the child in school. This will help in evaluating the child’s over all behavior and assessing the development of the child.