Sunday, December 29, 2019

How Supreme Court Tie Votes Could Impact Major Cases

Beyond all the political ranker and rhetoric spurred by the death of Antonin Scalia, the absence of the strongly conservative justice could have a major impact on several key cases to be decided by the U.S. Supreme Court. Background Before Scalia’s death, the justices considered to be social conservatives held a 5-4 edge over those considered liberals, and many controversial cases were indeed decided in 5-4 votes. Now with Scalia’s absence, some especially high-profile cases pending before the Supreme Court may result in 4-4 tie votes. These cases deal with issues like access to abortion clinics; equal representation; religious liberty; and deportation of illegal immigrants. The possibility for tie votes will remain until a replacement for Scalia is nominated by President Obama and approved by the Senate. This means the Court will probably deliberate with only eight justices for the rest of its current 2015 term and well into the 2016 term, which starts in October 2106. While President Obama promised to fill Scalia’s vacancy as soon as possible, the fact that Republicans control the Senate is likely to make that a hard promise for him to keep. What Happens If the Vote is a Tie? There are no tie-breakers. In the event of tie vote by the Supreme Court, the rulings issued by the lower federal courts or state supreme courts are allowed to remain in effect as if the Supreme Court had never even considered the case. However, the rulings of the lower courts will have no â€Å"precedent setting† value, meaning they will not apply in other states as with Supreme Court decisions. The Supreme Court can also reconsider the case when it again has 9 justices. The Cases in Question The highest profile controversies and cases still to be decided by the Supreme Court, with or without a replacement for Justice Scalia, include: Religious Freedom: Birth Control Under Obamacare   In the case of Zubik v. Burwell, employees of the Roman Catholic Diocese of Pittsburgh objected to participating in any way with the birth control coverage provisions of the Affordable Care Act – Obamacare – claiming that being forced to do so would violate their First Amendment rights under the Religious Freedom Restoration Act. Prior to the Supreme Court’s decision to hear the case, seven circuit courts of appeals rule in favor of the federal government’s right to impose the requirements of Affordable Care Act on the employees. Should the Supreme Court arrive at a 4-4 decision, the rulings of the lower courts would remain in effect. Religious Freedom: Separation of Church and State In the case of Trinity Lutheran Church of Columbia, Inc. v. Pauley, a Lutheran church in Missouri applied for a state recycling program grant to build a children’s playground with a surface made from recycled tires. The State of Missouri denied the church’s application based on a provision of the state’s constitution stating, â€Å"no money shall ever be taken from the public treasury, directly or indirectly, in aid of any church, section or denomination of religion.† The church sued Missouri, claiming the action had violated its First and Fourteenth Amendment rights. The court of appeals dismissed the suit, thus upholding the state’s action. Abortion and Women’s Health Rights A Texas law enacted in 2013 required abortion clinics in that state to comply with the same standards as hospitals, including requiring the clinics’ doctors to have admitting privileges at hospital within 30 miles of the abortion clinic. Citing the law as the cause, several abortion clinics in the state have closed their doors. In the case of Whole Womans Health v. Hellerstedt, to be heard by the Supreme Court in March 2016, the plaintiffs argue that the 5th Circuit Court of Appeals was wrong in upholding the law. Based on his past decisions dealing with questions of the rights of the states in general and abortion specifically, Justice Scalia was expected to vote to uphold the lower court’s ruling. Update: In a major victory for  abortion rights supporters, the Supreme Court on June 27, 2016 rejected the Texas law regulating abortion clinics and practitioners in a 5-3 decision.   Immigration and Presidential Powers In 2014, President Obama issued an executive order that would allow more illegal immigrants to remain in the U.S. under the â€Å"deferred action† deportation program created in 2012, also by an Obama executive order. Ruling that Obama’s action violated the Administrative Procedure Act, the law loosely regulating the federal regulations, a federal judge in Texas barred the government from implementing the order. The judge’s ruling was then upheld by a three-judge panel of the 5th Circuit Court of Appeals. In the case of United States v. Texas, the White House is asking the Supreme Court to overturn the 5th Circuit panel’s decision. Justice Scalia was expected to vote to uphold the 5th Circuit’s decision, thus blocking the White House from implementing the order by a 5-4 vote. A 4-4 tie vote would have the same result. In this case, however, the Supreme Court might express its intention to reconsider the case after a ninth justice has been seated. Update: On June 23, 2016, the Supreme Court issue a split 4-4 â€Å"no-decision,† thus allowing the Texas court’s ruling to stand and blocking President Obama’s executive order on immigration from taking effect. The ruling could affect more than 4 million undocumented immigrants seeking to apply for the deferred action programs in order to stay in the United States. The one-sentence ruling issued by the Supreme Court simply read: â€Å"The judgment [of the lower court] is affirmed by an equally divided Court.† Equal Representation: ‘One Person, One Vote’ It may be a sleeper, but the case of Evenwel v. Abbott could affect the number of votes your state gets in Congress and thus the electoral college system. Under Article I, Section 2 of the Constitution, the number of seats allocated to each state in the House of Representatives is based on the â€Å"population† of the state or its congressional districts as counted in the most recent U.S. census. Shortly after each decennial census, Congress adjusts each state’s representation through a process called â€Å"apportionment.† In 1964, the Supreme Court’s landmark â€Å"one person, one vote† decision ordered the states to use generally equal populations in drawing the boundaries of their congressional districts. However, the court at the time failed to precisely define â€Å"population† as meaning all people, or only eligible voters. In the past, the term has been taken to mean the total number of people living in the state or district as counted by the census. In deciding the Evenwel v. Abbott case, the Supreme Court will be called on to more clearly define â€Å"population† for purposes of congressional representation. The plaintiffs in the case contend that the 2010 congressional redistricting plan adopted by the state of Texas violated their rights to equal representation under the Equal Protection Clause of the 14th Amendment. They claim that their rights to equal representation had been diluted because the state’s plan had counted everyone – not just eligible voters. As a result, claim the plaintiffs, eligible voters in some districts have more power than those in other districts. A three-judge panel of the Fifth Circuit Court of Appeals held against the plaintiffs, finding that the Equal Protection Clause allows the states to apply total population when drawing their congressional districts. Once again, a 4-4 tie vote by the Supreme Court would allow the lower court’s decision to stand, but without affecting apportionment practices in other states.

Saturday, December 21, 2019

Analytical Procedures †a Powerful Tool for Auditors by...

Learning Zone Analytical Procedures – A Powerful Tool for Auditors (Relevant to Paper 8 – Principles of Auditing and Management Information Systems) David Chow FCCA, FCPA, CPA (Practising) Audit tests Auditors normally carry out the following types of audit tests to determine whether financial statements are fairly stated: (i) procedures to obtain an understanding of internal control (ii) tests of controls (iii) substantive tests: †¢ substantive tests of transactions; †¢ analytical procedures; and †¢ tests of details of balances. assessment of risks of material misstatement at the assertion level includes an expectation that controls are operating effectively. This means that auditors perform tests of controls only†¦show more content†¦The expected results are estimated based on preliminary discussions with the clients. After having performed their analytical procedures, the auditors then compare the actual results with those expected and look for reasons for any significant variations. Unexplained variations may indicate a misstatement in Analytical procedures Audit procedures (iv) confirmation (vii) analytical procedures. They document the findings and conclusions from the audit procedures performed so as to provide: (i) a sufficient and appropriate record of the basis for the auditors’ report; and (ii) evidence that the audit was performed in accordance with Hong Kong Standards on Auditing and applicable legal and regulatory requirements. April 2009 T/Dialogue Learning Zone the figures in that area, which would lead the auditors to plan their audit work to devote more time and resources to those areas. When the application of analytical procedures does not identify any unusual or unexpected differences, the results provide evidence in support of management’s assertions. Timing and purpose of analytical procedures Analytical procedures may be performed at any of all three stages in the audit process: the planning phase, the testing phase and theShow MoreRelatedContemporary Issues in Management Accounting211377 Words   |  846 PagesBritish audit profession to account with his questioning of ‘who shall audit the auditors?’ The subsequent institutional response has most likely gained as much from the likes of Professors Harold Edey, Bryan Carsberg, Ken Peasnell, Geoffrey Whittington, and  ´ David Tweedie as it has from the eminence grise of the profession itself. And even in auditing, significant roles have been play ed by Professors Peter Bird, David Flint, and Peter Moizer amongst others. Indeed it is possible to argue that theRead MoreStephen P. Robbins Timothy A. Judge (2011) Organizational Behaviour 15th Edition New Jersey: Prentice Hall393164 Words   |  1573 Pagesof Accomplishing Our Goals† 204 S A L An Ethical Choice Motivated to Behave Unethically 209 glOBalization! Autonomy Needs Around the Globe 210 Self-Assessment Library What Are My Course Performance Goals? 214 Point/Counterpoint Fear Is a Powerful Motivator 229 Questions for Review 230 Experiential Exercise Goal-Setting Task 230 Ethical Dilemma The Big Easy? 230 Case Incident 1 It’s Not Fair! 231 Case Incident 2 Bullying Bosses 231 8 Motivation: From Concepts to Applications 239 Read MoreMarketing Mistakes and Successes175322 Words   |  702 Pagesusers, I hope the book will meet your full expectations and be an effective instructional tool. Although case books abound, you and your students may find this somewhat unique and very readable, a book that can help transform dry and rather remote concepts into practical reality, and lead to lively class discussions, and even debates. In the gentle environment of the classroom, students can hone their analytical skills and also their persuasive skills—not selling products but selling their ideas—and

Friday, December 13, 2019

The Thing in the Forest Free Essays

Containing all the well-known signs of a fairy tale from the beginning, The Thing in the Forest is expected to include the fantasy aspect of a fairy tale. Unlike most fairy tales however, The Think in the Forest quickly turns into a very real occurrence that happened to children all over that particular region during that particular time period. Once the girls come within earshot, and then sight of â€Å"The Thing†, it takes on many figurative meanings. We will write a custom essay sample on The Thing in the Forest or any similar topic only for you Order Now These meanings include everything from the war and all it entitled, to the girls leaving their innocence and becoming affected by the war. The story includes two little girls as the main characters, yet Primrose, the one who later in life becomes a story teller, is assumed to be the narrator throughout the story. Primrose is â€Å"Plump and blond and curly†¦ [She] had bitten nails, a velvet collar on her dressy green coat. † (353). Interestingly, the narrator (Primrose), who is made slightly greedy from her experiences during the war, goes into grave detail of her clothing. The â€Å"dressy† clothing holds no real value, and is only added into the story because it holds some sort of personal value to the narrator. Also, describing Primrose as â€Å"plump† is about the nicest way to describe and overweight child. It becomes evident from the first description of Primrose that she is favored by the narrator. Penny is different than Primrose in almost every way. â€Å"Penny was thin and dark and taller, possibly older than Primrose†¦Penny had a bloodless transparent paleness, a touch of blue in her fine lips. †(353). Even though Penny becomes a much more established person compared to Primrose later in life, how Penny is described isn’t nearly as positive as the description of Primrose. With the well detailed description of what Primrose was wearing, it would be expected that what Penny was wearing would be told. These details are never brought to light. This missing information proves that the narrator has a much stronger attachment to Primrose than Penny. The two girls are completely different in terms of personality traits, still they do have some things in common. They both lost their fathers. â€Å" Penny’s farther, †¦died in a sheet of flame in the East Indian Docks†¦Primrose’s farther†¦was killed, very late in the war, on a crowded troop carrier sunk in the Far East† (358). While both their fathers were killed, the ways in which they were killed are just another example of how different Penny and Primrose are. With one being killed by fire and one being killed by water, the natural forces could not be any more dissimilar. â€Å"The Thing† is also something that they both have in common. They both hear it. They both smell it. They both see it. â€Å"A sound and a smell fabricated of many disparate sounds and smells. A crunching, a crackling, a crushing, a heavy thumping† (356). The sounds heard by the little girls is the very essence of war. The sound of troops and machinery crushing everything in their way. These sounds are the very sounds that they were sent away from. â€Å"Its face†¦appeared like a rubbery or fleshy mask over a shapeless sprouting bulb of a head. Its expression was neither wrath nor greed but pure misery. †(357). This is the face of war. The rubbery gas masks worn by troops. For almost all, war is pure misery. Not just for the military’s fighting, but for everyone. The girls were sent away to preserve their innocence. Once they ran into the woods, they ran from their innocence and became aware of the war around them. After seeing â€Å"The Thing†, the girls become separated and live very different lives. Just as they started out as completely different people, they continue to live as completely different people. The war did impact them both in similar ways, â€Å"They both never married. † (358). Both Penny and Primrose choose careers that were influence by the war, but both the careers fit their personalities. Even without the war, they would have probably both chosen careers along the same guidelines. The fact they neither of them married is something that the war probably changed. War has the power to give people something in common who would otherwise have nothing in common. â€Å"The Thing† is everything evil about the war from the understanding of two little girls. They didn’t know exactly what this evilness was, but they did know that it was evil. The story also completes a circle. Starting with a story and ending with the story starting again. How the war influence these girls continues to be passed on through Primrose, the story teller. How to cite The Thing in the Forest, Papers

Thursday, December 5, 2019

Implementation of Levels of Automation Free-Samples for Students

Question: Write a Report on Implementation of Levels of Automation and Group Technology in Batch. Answer: Key words related to this assignment are: Automation, taxonomy, allocation, manufacturing, levels of automation, assembly, concept model. Journals/publications found or related are: Fasth, ., Stahre, J. (2010, June). Concept model towards optimising Levels of Automation (LoA) in assembly systems. In Proceedings of the 3rd CIRP Conference on Assembly Technologies and Systems (pp. 1-3). Frohm, J., Lindstrm, V., Winroth, M., Stahre, J. (2008). Levels of automation in manufacturing. Ergonomia. Summary and Introduction The report presents a detailed literature review and analysis on implementation of levels of automation and group technology in batch manufacturing. Two publications or articles are reviewed and analyzed relating to this topic by presenting the arguments from the two sets of views. According to the article levels of automation in manufacturing by Frohm et al. (2008), the main objective was to explore the concepts of automation (LoA). The authors have presented a comprehensive literature review on definitions as well as taxonomies for the levels of automation crossways multiple scientific alongside industrial domains. This was aimed at increasing the understanding of task allocation within the semi-automated systems as well as providing a systematic approach for altering the level of automation. Frohm et al. (2008) have suggested the synthesizing concept encompassing a LoA definition as well as taxonomy projected at application in the manufacturing domain. The results presented by the authors suggest the level of automation need to be divided in two distinct variables that is physical or mechanical LoA and cognitive or information-linked LoA. They have also suggested that LoA in a manufacturing setting can be described as well as assessed utilizing seven-step references scales for the physical as well as cognitive LoA in that order. Frohm et al. (2008) argue that highly automated product realization has remained a significant channel for industry to meet low-cost economies competition, mainly because of comparable high wage cost witnessed in the United States and Europe for example. The authors have recognized that in the entire 20th century, elaborate efforts aimed at developing automated production processes were utilized by the manufacturing firms to increase efficiency radically as well as sustain a high production quality. Frohm et al. (2008) argue that increased automation was then not solely concerned with real manufacturing processes, but also focused on such supporting task as material handling, storage as well as transport. Nevertheless, the authors argue, even despite the existence of such ambitions in the 1980s to create the so-called light-out factories with complete automation in every production unit, a great percentage of automated systems within the manufacturing have remained semi-automatic whereby manufacturing system consist of automated and manual task combinations, particularly within assembly operations that have remained generally more challenging to automate at the justifiable costs. According to the other publication entitled concept model towards optimizing Levels of Automation (LoA) in assembly systems by Fasth Stahre (2010), advanced automation is a common solution in achieving high productivity as well as quality. Nevertheless, the authors held that the human operator remains at pace with automation based on flexibility alongside adaptability. Hence, the authors argue that appropriate levels of automation have to be selected in order to meet the triggers for change provoked by internal as well as demands. In that respect, therefore, Fasth Stahre (2010) presents a concept model that is aimed at the optimization of automation solutions in assembly system to avoid over/under automated systems. Fasth Stahre (2010) argue that current tradition for the design as well as utilization of assembly systems might never be adoptable to the needs as well as future challenges that production firms are facing. In this sense, they hold that increasing customization of products leads to a decrease in production batch sizes, particularly in the assembly operations. Hence, Asa and Johan argue that companies have to increase their respective capability to handle faster change-over between various product cohorts and novel products. Fasth Stahre (2010) argue that companies must suitably allocate task between resources (machines and operators) and technique and have to be dynamically changeable over period. However, Fasth Stahre (2010) recognize that it is common that designers automate each subsystem that culminate in the economic benefit for that particular subsystem thus leaving the operator to manage the rest. Again, Fasth Stahre (2010) warns that merely choosing solutions on the basis of solely experience and feelings instead of facts and numbers is unable to the optimal solution when the system is being designed. Fasth Stahre (2010) further argue that the DYNAMO++ method development has subsequently permitted the mechanical assessment and cognitive LoA thereby guaranteeing results in the visualization of potential improvements of automation solutions in the systems that are semi-automated. The authors portend that such a DYNAMO++ method has allowed the company to merge feelings alongside facts to decrease sub-optimization alongside over and under automated system. Literature Review and Analysis Frohm et al. (2008) opposed the initial argument that it remains a common case that progression from manual operations to full blown automation is made in a single step that is where operators are substituted with robots/advanced machinery. Frohm et al. (2008) argued that providing the user tools or additional support in order to achieve the task is seeable as increasing the automation level and approaching fully fledged automation. Nevertheless, the authors portend that by merely supplying the user with automated hand tool or manual the support of technological level is augmented and operators almost hit full automation when electrical/hydraulic hand tool is replaced with a robot/machine on the floor of the workshop. Frohm et al. (2008) argued that the simplest form of automation commonly operate in 2 modes including automatic and manual but within more complex systems like manufacturing, it is never novel to find multifaceted automation modes of both physical as info and control support. Frohm et al. (2008) noted in their review that only a few publications of levels of automation within manufacturing area exist from which perspective, LoA has frequently been viewed as the manning level. This is to say a comparison between real numbers of operators on workshops floor with respect to machine numbers. On the basis of the review by Frohm et al. (2008) they observed that automation is not all or nothing, however, should instead be viewed as a continuum of the levels of automation, from lowest level of completely manual performance to the highest level of full automation. The authors thus argued that automation can vary crossways a range of levels as well as exists as the continuum of full, partial or no substitution of a function initially undertaken by the human operator. Fasth Stahre (2010) based their argument on the concept model for measuring as well as analyzing level of automation with the aim of visualizing the relations between actions and areas within the firm when altering a system on the basis of levels of automation via task allocation. Fasth Stahre (2010) focused on two questions (benefits/why automate and inappropriate areas for automation alongside manual work) to establish the reason companies decide to automate as a strategic choice when altering the system of production. Based on the results from the survey, Fasth Stahre (2010) argued that the main reasons for automation are lowering the cost as well as becoming increasingly competitiveness. They identified three key areas where automation remained most commonly applied. These include to make sure more clear performance of a particular function; to enhance stability of performance via revealing individual of recurrent and monotonous task as well as to permit processes to be undert aken faster and more efficiently. Applications (relevance to real world) From the two publication (Fasth Stahre (2010) and Frohm et al. (2008)), it is clear that increased cognitive Levels of Automation might enhance the environment of operators and reduce their workload with the contained mechanical automaton. An alteration of mechanical automation shall provide possibilities for enhancing the work environment by removing high risk, monotonous as well as physical demanding work conditions. Thus, it is at this point when machine and human are able to undertake the same task though the question of task allocation becomes into play. It is, therefore, important to view task allocation as complementary between machine and man instead of dividing the task only to one. The concept model used in this publication can be utilized to highlight the relations between distinct areas in system to reduce the sub-optimization and thus avoiding over or under automated system. The selection of the taxonomies for both mechanization and computerization can be effectively assembled in a manner that makes them relevant for the field of manufacturing. This is done by combining automation of those physical task with the ones for control via a concept of mechanization profile. Conclusion The concept model has been utilized in explaining dissimilar relations as well as areas to concern when redesigning the assembly systems. It is thus important to view this model as aim of combining the knowledge of workers with the measured as well as analyzed core factors in the assembly system. It is concluded that the LoA within manufacturing does not constitute one step from manual to a fully blown automated tasks. It is easy to identify the potential that resides in increased/decreased automation by assessing the relevant maximum and minimum and the real LoA using the two seven-step references scales. Such resulting assessment is usable to increase total manufacturing system performance. References Fasth, ., Stahre, J. (2010, June). Concept model towards optimising Levels of Automation (LoA) in assembly systems. In Proceedings of the 3rd CIRP Conference on Assembly Technologies and Systems (pp. 1-3). Frohm, J., Lindstrm, V., Winroth, M., Stahre, J. (2008). Levels of automation in manufacturing. Ergonomia.