Principles Of Auditing - Apple vs. Samsung Lawsuit Essay

Principles Of Auditing - Apple vs. Samsung Lawsuit - Essay Example Samsung, the two technology manufacturing giants. In this regard, the discussion of the case provides a critical understanding about the key reasons of stealing software and identifies if Apple or Samsung have disclosed any such information regarding the stealing of software. In addition, the discussion of the essay also highlights the process of disclosing information by these two technology manufacturers and explains the roles and the comments made by the auditors through this particular lawsuit between Apple and Samsung. In relation to the lawsuits associated with the software programs, Apple has been recognized to enter lawsuit by claiming a steal of software program by its core rival Samsung. According to the lawsuit, it has been identified that Apple acquired the community design registration in order to produce tablet computer in the year 2004. The team of Apple strongly believes the fact that a major portion of the buyers purchases a phone of Samsung by considering it as an iPhone. According to the team, there can be certain reasons of the customers for considering the phone of Samsung as an iPhone (Paul, Weiss, Rifkind, Wharton & Garrison LLP, â€Å"Democratic, Republican Party Platforms Emphasize Internet Freedom†). Based on the lawsuit, it has been claimed by Apple that Samsung made an infringement by using comparable design of its Galaxy SII by stealing software programs from Apple iPhone 4S. Moreover, the court fillings written by the attorney of Apple has also claimed that Samsung has systematically copied innovative technology along with innovative features and designs of Apple by infringing devices in the smartphone and tablet business industry (The Guardian, â€Å"Apple Sues Samsung for $2bn as Tech Rivals head back to Court†). The litigation of copying design and features or menu structure of the operating software has been emerged in

UKs Economic Issues Essay Example | Topics and Well Written Essays - 1250 words

UKs Economic Issues - Essay Example These effects have been not had a positive impact on the economy of UK. Policies have been developed to curb the situation but still it has continued to persist. As per now in accordance to the latest labour statistics from the office of statistics shows that the rate of unemployment stands at 7.8%. This percentage is still deemed high having in mind the fact that UK is one of the most developed countries, which translates to its economy. Its economy ought to be depicting a no or very low unemployment rate. With the population of several millions unemployed, you definitely expect some difficulties in the economy (Clegg, 2013:1-58). This is not only to the directly affected people but also to the government and society at large. The government is deprived of the very income tax it majorly relies on to fund its projects. When people who are both able and willing to work lack the job to do, they do not stop using the resources available. The strain is direct on the people being dependen t upon and the government. The government ought to continue offering security, basic healthcare, education and other social needs with nothing in return inform of income tax. The government needs money to run and if this money is not available, the business is bound to go down. The government being a major player in any market, it loses strength and this is what UK had been struggling to fight. The deficits on the budgets have partly been influenced by unemployment as people enjoy services they are not paying for through payment of income tax. In the year 2011/12, the expenditure exceeded the earning collections by ? 1.8 billion. With continued increase of this figure, the population of UK may be subjected to national debt. The purchasing power of the people of UK has gone down. This is primarily because the fluctuations in the unemployment rates have set grounds for uncertainties. For the last five years, the dependency ratio has fluctuated though in average the trend has been dimi nishing more because of the creation of part-time jobs. It is automatic that when one is not employed, he has no power to purchase anything even if he is willing to do so. This effect has seen the internal demand of goods produced locally go down a bit. Fallen demand has seen the industries reduce their operational capacity some to as low as 75% and this have gone to the worse edges of even risking more people to unemployment. The trend has though gained momentum of improving and the true state of matter today is not what it was five years ago. Effect of Balance of Payment on UK Economy Balance of payment entails a number of things. First, it involves the current account then financial account. Capital balance and net errors and omissions are also taken into account when arriving at the net value of the balance of payments (Krugman & Wells 2009: 600). Goods and services together with income inflows and current transfers are considered for current account (Krugman & Wells, 2009: 600) . The financial account is basically a trade of any financial assets. The capital account had been determined by capital asset sale. For the last five years, the balance of payment has also been fluctuating as unemployment has been. The current account has been on the deficit side for a long time. Economists have argued that this is a favourable situation as some countries which have had a large surplus like Japan have remained stagnant in growth but yet UK has been growing since the 1980s when the deficit began (EconomicOutlook, 2010: 60-76). The financial and capital account surpluses have been offsetting the deficit in the current

Article Research Paper Example | Topics and Well Written Essays - 500 words - 1

Article - Research Paper Example The most common environmental factors are toxins and exposure to pesticides. Toxic chemicals like MPTP, Toluene, Carbon Disulphide, and cyanide; and certain pesticides like rotenone and paraquat affect significant changes in vital neural components. Exposure to toxic chemicals and pesticides are found to cause damage and loss of â€Å"dopaminergic neurons and clinical Parkinsonism† (Chao et al.). Pesticides like paraquat and rotenone has also been observed to depreciate both dopaminergic neurons and typical Parkinsonism. Furthermore, these chemicals inspire contact with genetic expression thereby curbing genetic mutations. As a result, genetics have been particularly considered in the continuing research on Parkinson’s disease. There is no known cure for Parkinson’s disease so far; and most of the treatments available today are used to either prevent or contain the degeneration of the disease. According to Chao et al (2012), current treatments for Parkinsonâ€⠄¢s disease are categorized into two main subgroups: symptom-relieving drugs and surgical treatments. Common symptom-relieving drugs include L-dopa, dopamine agonists, bromocriptine, ropinirole, cabergoline, and pergolide among others. Examples of surgical treatments for Parkinson’s disease patients are â€Å"deep brain stimulation, implantation of embryonic dopaminergic cells, and gene therapy† (Chao et al.). These surgical treatments generally aim for tempering motor and non-motor symptoms. Recently, the use of nutraceuticals has been widely employed as an alternative to treating degenerative symptoms of Parkinson’s disease. One example of nutraceuticals – essentially refers to â€Å"food or food products† (Chao et al.) that are scientifically found to provide medical and health benefits, and which exhibit potential preventive capabilities against certain diseases – are antioxidants like Vitamins C and E. According to Anderson et al., consuming foods

UKs Economic Issues Essay Example | Topics and Well Written Essays - 1250 words

UKs Economic Issues - Essay Example These effects have been not had a positive impact on the economy of UK. Policies have been developed to curb the situation but still it has continued to persist. As per now in accordance to the latest labour statistics from the office of statistics shows that the rate of unemployment stands at 7.8%. This percentage is still deemed high having in mind the fact that UK is one of the most developed countries, which translates to its economy. Its economy ought to be depicting a no or very low unemployment rate. With the population of several millions unemployed, you definitely expect some difficulties in the economy (Clegg, 2013:1-58). This is not only to the directly affected people but also to the government and society at large. The government is deprived of the very income tax it majorly relies on to fund its projects. When people who are both able and willing to work lack the job to do, they do not stop using the resources available. The strain is direct on the people being dependen t upon and the government. The government ought to continue offering security, basic healthcare, education and other social needs with nothing in return inform of income tax. The government needs money to run and if this money is not available, the business is bound to go down. The government being a major player in any market, it loses strength and this is what UK had been struggling to fight. The deficits on the budgets have partly been influenced by unemployment as people enjoy services they are not paying for through payment of income tax. In the year 2011/12, the expenditure exceeded the earning collections by ? 1.8 billion. With continued increase of this figure, the population of UK may be subjected to national debt. The purchasing power of the people of UK has gone down. This is primarily because the fluctuations in the unemployment rates have set grounds for uncertainties. For the last five years, the dependency ratio has fluctuated though in average the trend has been dimi nishing more because of the creation of part-time jobs. It is automatic that when one is not employed, he has no power to purchase anything even if he is willing to do so. This effect has seen the internal demand of goods produced locally go down a bit. Fallen demand has seen the industries reduce their operational capacity some to as low as 75% and this have gone to the worse edges of even risking more people to unemployment. The trend has though gained momentum of improving and the true state of matter today is not what it was five years ago. Effect of Balance of Payment on UK Economy Balance of payment entails a number of things. First, it involves the current account then financial account. Capital balance and net errors and omissions are also taken into account when arriving at the net value of the balance of payments (Krugman & Wells 2009: 600). Goods and services together with income inflows and current transfers are considered for current account (Krugman & Wells, 2009: 600) . The financial account is basically a trade of any financial assets. The capital account had been determined by capital asset sale. For the last five years, the balance of payment has also been fluctuating as unemployment has been. The current account has been on the deficit side for a long time. Economists have argued that this is a favourable situation as some countries which have had a large surplus like Japan have remained stagnant in growth but yet UK has been growing since the 1980s when the deficit began (EconomicOutlook, 2010: 60-76). The financial and capital account surpluses have been offsetting the deficit in the current

Discuss Christian Views on Contraception, Marriage and Divorce Essay Example for Free

Discuss Christian Views on Contraception, Marriage and Divorce Essay Explain Christian beliefs about contraception (6) Christians believe that God created humans and that humans should ‘grow in population’ and so therefore they should reproduce naturally and grow in numbers. The Roman Catholic church believes that contraception is immoral and wrong since they regard it as artificial and unnatural since it prevents new life and this is not what God intended humans to do. God wants use to be ‘fruitful and increase in number’ they believe that sex should not carried out with no intention to create new life. Christians believe that God made most humans fertile since God has destined for use to create new life; God has planned our life even before we were born and so some Christians believe we should not interfere with God’s plan by using artificial means. The Catholic Church believes the use of contraception is sinful. Yet in today’s society, some Catholics believe that it is important to believe in our conscience and so contraception may be acceptable. This is particularly the case, were The Church of England are not against the use of contraception as it allows a couple to think about when to actually have a child and so contraception results in the child actually being wanted and loved since we should ‘love thy neighbour’. Both churches agree that contraception is acceptable if it protects the health of the couple, i.e. it stops the prevention of HIV/AIDS and so in these circumstances contraception is acceptable. 1. Explain how a Christian marriage ceremony might guide a couple in their married life (6) Christians believe a Christian marriage has vows in front of God, therefore the fact that God is a part of the ceremony the vows are extremely important since the husband and wife promise to be with one another ‘in sickness and health’ therefore these vows brings the couple closer in relationships and they can support one another since ‘It will make a helper suitable for him’ therefore the ceremony Is an act to express their love for one another and the promises that they are willing to follow. The ceremony may guide the couple in life since once they are married the ‘two will become one flesh this shows that they will equally live amongst each other and they have equal values and they should and care for each other. Prayers are held in the wedding to ask for God’s blessings therefore this leads couples into a moral way of life. The exchanging of rings is symbolic of the commitment that they have for one another and that they will always support one another in their married life. 1. ‘God would never approve of civil partnerships.’ Discuss this statement. (12) Many Christians have different opinions about civil partnerships and whether God would approve it or not. Some Christians would argue that all people should be treated the same no matter who they fall in love with, the Bible teaches that equality is very important ‘neither Jew nor Greek’ and so civil partnerships should not be judged as immoral. The Bible teaches that God loves all people since it is his creation as God made ‘man in the image of God’ and so God will still love those in a civil partnership as the Bible teaches that God treats them equally. Some Christians would also argue that God created love ‘brought her to the man’ and so if God didn’t approve of civil partnerships God would not allow people to express their love. Some Christians believe that same-sex couples should have the same freedom to marry that other couples have since they should be treated equally and God welcomes his people with love and compassion. The Bible clearly shows that God not judge others and in fact, teaches to ‘love thy neighbour’. On the other Hand The Roman Catholic Church and Church of England is against Civil partnerships as they believe it is immoral and goes against God intention to grow in numbers and ‘multiply’ the fact that new life can be created from a male and a female partnership is acceptable however a couple with the same sex cannot create new life and so goes against God ‘man lies with a man†¦detestable’ The Church believes that God gave women and men separate roles in the family- the women should care for the children at home and so therefore a couple with the same sex would result in the child not being cared for in the correct way as intended by God- therefore to some extent God may go not approve civil partnerships. Overall I believe that God would not approve of Civil marriages but may accept that they occur in today’s society, the fact that God loves all his people no matter what race, sex or appearance- this shows God treats everyone equally . God gave humans their own conscience and so to some extent it is humans’ choice as to who they fall in love with and so I believe God may accept civil partnerships. Describe Christian beliefs about Divorce (6) Christians belief a marriage is a life time commitment amongst a couple. However there are different views about divorce. The Roman Catholic Church believes that divorce is immoral since during the couple’s marriage ceremony they have said vows to one another in front of God, the fact that they have promised to God that they will live together ‘in sickness and health’ shows that these promises cannot be broken, and if so, it is immoral ‘A man..be united with his wife.’. These Christians believe divorce is indissoluble. The Church believes the legal agreement is broken between a marriages but the holy agreement is not. But, the church understands that divorce can be painful and so the couple should be supported by community. Yet, the couple should try and work together to restore the marriage. Catholics sometimes annul marriages so they discount the vows made and in these cases it is acceptable. The Church of England does recognise that divorces may occur and so they should be cared for and supported by others, the church believes it has a duty to support the couple in times which are hard. The church believes it is important to try and restore the marriage in order to retain happiness and joy in society since the marriage ‘two will become one flesh’. If a divorcee wants to remarry, it is up to the vicar to agree to the marriage or not. ‘Women should always obey their husbands’ Discuss the statement. (12) To some extent, one would argue this statement is outdated since women’s roles are becoming just as important as men’s and the increase in emancipation of women shows that both men and women are treated equality. This is also shown in the Bible, as God mentions there are ‘neither Jew nor Greek’ therefore God loves and cares for women and mean just as much. And so women should not look up to men and be treated differently according to the Bible. The Bible teaches that both roles of women and men are just as important and they rely on one another to live a stable lifestyle and so this equality shows that women should not obey men. In fact the Bible teaches that all humans, including women, are given a conscience and they can choose right from wrong and so therefore women can choose whether to obey their husband or not as they have a free conscience. However, women should obey men to some extend as the man is regarded as the leader of the household and so needs respect and obedience in order to show man’s role in a household. The Bible teaches that that women should ‘submit to your husbands’

The nature of health promotion work in midwifery

The nature of health promotion work in midwifery Health promotion is an essential part of a midwives responsibility; the nature of health promotion work in midwifery is geared toward promoting the health of the mother and ensuring an optimum environment for mother and baby (Dunkley, 2000:40). Breastfeeding can be a controversial topic. It can bring about mixed opinions and responses from mothers and midwives. In spite of the message breast is best bottle feeding has become part of the culture in Irelands society. Health promotion is predominately a proactive process. It is a process that is done with people not at people, either on an individual basis or within groups. Participation and partnership are key components of the process (Dunkley, 2000:42). This essay will discuss the unique ability of midwives in their contribution to the health promotion of breastfeeding in Ireland. A general role of midwives is to enthusiastically support and advise a breastfeeding woman. A midwife should help the woman recognise that breastfeeding is a normal life event in every culture. In order to do this a midwife should have a broad knowledge of the anatomy of the breast and sufficient clinical skills. This will ensure the woman receives adequate information and skills on the postnatal ward, or antenatally. Benefits of Breastfeeding Firstly the reason for the promotion in regard to breastfeeding is that apart from being economically friendly, it also holds many benefits for the baby and for the mother herself. Extensive research using improved epidemiological methods and modern laboratory techniques documents diverse and compelling advantages for infants, mothers, families and society from breastfeeding and the use of human milk. (Chalmers Kramer 2001). These advantages include health, nutritional, immunological development, psychological, social, economic and environmental factors (American Academy of Paediatrics, 1997) Human milk lessens the chances of an infants chance of infections and diseases including bacterial meningitis and respiratory tract infections. This is because breast milk contains anti-infective properties. Studies have demonstrated protection from pre-menopausal breast cancer (Buchanan and Sachs, 1998;Enger et al., 1997;Katsouyanni et al., 1996; Michels et al., 1996;UK National Case-Control Study Group, 1993) and pre-menopausal ovarian cancer (Siskind et al., 1997) and a possibility of protection against hip fractures in older age (Department of Health 1998). Breast feeding can also help the mother return to her pre birth weight. Breast milk has been shown to protect babies against gastrointestinal, urinary, respiratory and middle ear infection (Howie et al 1990) and atopic disease if there is a family history of atopy (Burr et al 1989, Oddy et al 1999). Breast milk also contains exactly the right proportion of nutrients a baby requires. From 16weeks gestation the breast will begin to produce a clear fluid known as colostrums. Colostrums is the first feed a breast fed baby will receive. It has higher levels of protein, fat-soluble vitamins and mineral percentages than normal breast milk. It is plentiful in immunoglobulins, macrophages, lymphocytes, neutrophils and mononuclear cells which gives it the high levels of protein. Traditional breast milk holds 90% water with 10% proteins, carbohydrate and fats with vitamins and minerals. The primary solid constituent is the fatty acid component that provides 50% of the calorific requirements of the newborn.(Henderson Macdonald, 2004:595). Role of the Midwife The role and responsibility of the midwife is to work with evidence based practice with good communication to provide advice, support, encouragement and education to facilitate the womans ability to breastfeed (preferably with a hands off approach from the midwife (Johnson Taylor 2006:346). Support throughout pregnancy can have a long lasting effect no matter the scale the task may be. A good example of this is the midwives role in health promotion and in supporting women in feeding their babies. (Crafter, 1997). When a woman needs more general sources of advice and social support than those provided through the maternity services, midwives may still play a key role in providing relevant information and advice and referring her to other professionals and organisations for support.(Cooper Fraser 2003:939). If the chosen method of feeding an infant is breastfeeding a mother should expect midwives to assist them in the latching on of the child and in the correct way so it is not painf ul or uncomfortable for the mother. The baby should be brought up to the breast quickly to ensure correct attachment, rather than the breast brought down to the baby which encourages bad maternal posture and poor attachment (RCM, 2002). They must also ensure the baby is obtaining sufficient feeds and that water and artificial baby milk is avoided unless medically necessary. If a mother decides to bottle feed she should, however, expect the same level of support and shown how to make up a bottle feed. Education for a breast feeding mother is essential. In order to prepare the mother for breast feeding, it is more favourable that she understands the process of breastfeeding. The midwife will have a dual role in the first few feeds. First and foremost, she must ensure that the baby is receiving and adequate feed. Secondly the midwife should ensure the mother herself acquires the ability to feed her baby alone. Emotional support by a midwife is important if it is the womans first time breast feeding. Along with physical and emotional support a woman will also require adequate support in the means of information such as leaflets, on a one to one basis, or support groups in the community. A popular support group is La Leche League International. They are non medical breastfeeding counsellors. During the last decade, the average length of hospital stay following birth has been cut almost in half as the health care industry strives to keep costs down; especially in the economic downturn our society is enduring. Women are sent home to grapple on their own and sometimes will not have gotten any advice on breastfeeding from a midwife on the postnatal wards as there is not enough staff and not enough time in the day. Additional support has a positive effect on the womans satisfaction of breastfeeding, demonstrated by a Cochrane database review (Anderson, 1999). La Leche League(LLL) has worked for 35 years offering information and support to women who want to breastfeed, as well as providing continuing education for health care professionals. LLL believes that breastfeeding, with its many important physical and psychological benefits, offers advantages for both mother and child and is the ideal way to initiate healthy family relationships. Midwives should work within The structure set out in the Ten Steps to Successful Breastfeeding (Saadeh and Akre, 1996: Woolridge, 1994: WHO, 1998) which are as follows: Have a written breastfeeding policy that is routinely communicated to all the healthcare staff Train all healthcare staff in skills necessary to implement this policy. Inform all pregnant women about the benefits and management of breastfeeding. Help mothers initiate breastfeeding soon after birth. Show mothers how to breastfeed and how to maintain lactation even if they should be separated from infants. Give newborn infants no food or drink other than breast milk, unless medically indicated. Practice rooming-in: allow mother and infants to remain together for 24hours a day. Encourage breastfeeding on demand. Give no artificial teats or dummies to breastfeeding infants. Foster the establishment of breastfeeding support groups and refer mothers to them on discharge from hospital or clinic. In 1991 the Baby Friendly Hospital Initiative was set up by UNICEF and WHO, in order for hospitals to encourage and be supportive of breastfeeding women (Ten steps). Mothers should hope to get a high standard of care in all Baby Friendly Hospitals. Hospitals who wish to receive Baby Friendly status must adhere to (WHO 1989). In such a hospital a mother should expect a midwife to assist them in the breast feeding soon after birth. This may occur when skin to skin contact occurs. A baby should remain with his mother at all times. Help given with attaching the baby to the breast soon after birth often results in successful breastfeeding (Hytten,1954). Conclusion The way forward to the successful return of breastfeeding as a cultural normality lies in the roots of prenatal and postnatal education. Different approaches to this may be in hospitals, postnatal wards, schools and the community. The keen attitude and involvement of midwives is vital to the promotion and practice of breastfeeding to ensure the best possible development of infant and child health. Breastfeeding like, like childbirth, empowers women. This power is not societys masculine definition of power meaning authority, money, or material goods. It is the power of nurturance, intimacy and attachment.

bombing of world trade center in manhatten 1993 :: essays research papers

Tapes Depict Proposal to Thwart Bomb Used in Trade Center Blast Law-enforcement officials were told that terrorists were building a bomb that was eventually used to blow up the World Trade Center, and they planned to thwart the plotters by secretly substituting harmless powder for the explosives, an informer said after the blast. The informer was to have helped the plotters build the bomb and supply the fake powder, but the plan was called off by an F.B.I. supervisor who had other ideas about how the informer, Emad Salem, should be used, the informer said. The account, which is given in the transcript of hundreds of hours of tape recordings that Mr. Salem secretly made of his talks with law-enforcement agents, portrays the authorities as being in a far better position than previously known to foil the February 26th bombing of New York City's tallest towers. The explosion left six people dead, more than a thousand people injured, and damages in excess of half-a-billion dollars. Four men are now on trial in Manhattan Federal Court [on charges of involvement] in that attack. Mr. Salem, a 43-year-old former Egyptian Army officer, was used by the Government [of the United States] to penetrate a circle of Muslim extremists who are now charged in two bombing cases: the World Trade Center attack, and a foiled plot to destroy the United Nations, the Hudson River tunnels, and other New York City landmarks. He is the crucial witness in the second bombing case, but his work for the Government was erratic, and for months before the World Trade Center blast, he was feuding with th F.B.I. Supervisor `Messed It Up' After the bombing, he resumed his undercover work. In an undated transcript of a conversation from that period, Mr. Salem recounts a talk he had had earlier with an agent about an unnamed F.B.I. supervisor who, he said, "came and messed it up." "He requested to meet me in the hotel," Mr. Salem says of the supervisor. "He requested to make me to testify, and if he didn't push for that, we'll be going building the bomb with a phony powder, and grabbing the people who was involved in it. But since you, we didn't do that." The transcript quotes Mr. Salem as saying that he wanted to