The Appropriate Drinking Age - Free Essay Example

Sample details Pages: 2 Words: 721 Downloads: 7 Date added: 2019/07/01 Category Society Essay Level High school Topics: Lowering The Drinking Age Essay Did you like this example? Each year, approximately 5,000 teens under the age of 21 die as a result of underage drinking; including 1,900 deaths from car crashes, 1,600 from homicides, 300 from suicide, as well as hundreds from other injuries such as falls, burns, and drownings (Underage Drinking). Alcohol is the leading factor in several deaths by teens per year, revealing just how difficult finding the perfect age of responsibility is. As new information is being revealed to us, it is clear the dangers of alcohol can be devastating in young peoples lives. Don’t waste time! Our writers will create an original "The Appropriate Drinking Age" essay for you Create order Lowering the drinking age, as well as raising it, both have their benefits and drawbacks. Although the new brain research reveals that the brain isnt fully developed until age 25, the current drinking age should remain the same. During July of 1984, the National Minimum Drinking Age Act was signed into the law, making all states prohibit people under the age of 21 from buying and having public access to alcohol. Before this Act was passed, the United States had various drinking ages, ranging from 18-21. Several groups are still suggesting that the drinking age should be readjusted to the age of 18. Jack McCardell, a former president of Middlebury College in Vermont, believes that the wait involving the drinking age is counterproductive. The laws surrounding the current drinking age are ineffective and unenforceable (Greenblatt 153), and are only leading teens to unsafe drinking. With several other laws being enforced around age 18, is the current drinking age out of step with social and cultural reality (153)? On the other hand, advocates suggesting we keep the law explain that lowering the drinking age would be disastrous (153). Lowering it to 18 would further push down the drinking problem to 16 and 17 ye ar olds. Not only will lowering the drinking age cause more problems, but a new argument, not normally heard from by courts, has been expressed. A shocking new study has found that your brain isnt fully developed until age 25 (Greenblatt 5). This raises concerns to many people. By allowing 18 year olds to legally drink would only be stunting their brain growth, and putting them in serious danger for their futures. People promoting the decrease in the drinking age are only risking the lives of thousands of teens. Although reducing the drinking age has its advantages and disadvantages, this is only one side of the debate. Another considerable argument is to raise the drinking age to 25. With the brain research, which came as a shock to many, has had a great influence in the difficulty of finding the perfect drinking age. As scientists use advanced technology, they now have a better understanding of how the brain works. The prefrontal cortex, which has links to other areas of your brain, develops later than anybody had realized. These areas of the brain are the seat of executive decision making†the parts of the brain that allow people to think through likely consequences of an action, weigh the risks and benefits and stop themselves from acting on impulse. In other words, the stuff that makes you a mature person (5). By raising the drinking age to 25, it could allow teens to further mature, perhaps even resulting in less disasters caused by alcohol. Although, raising the age to 25 would also be a difficult task to achieve. The age has been set at 21 for several decades, and enforcing teens to wait until this age to start drinking has been a struggle. What makes people think that raising it to 25 would have any different outcome? Would it just lead to more drinking behind closed doors, causing more safety issues? As the search for the perfect drinking age continues, we see just how difficult it can be. With several different factors resulting in the complexity of this issue, including the brain research and various opinions from professionals, each has a major effect on the outcome. By lowering the drinking age, we will be jeopardizing the safety of teens in the United States, as well as worrying if they are mature enough to handle the responsibility. However, by raising the drinking age, enforcement will be an issue, in addition to it being unrealistic. Having the current drinking age remain at 21 is the best choice for keeping teens safe. With it being linked to less alcohol induced accidents and a decrease in teen deaths, it is clear that the current drinking age is set at an appropriate standard.

Immigration Reform And No Action - 1330 Words

In 2001, my father crossed the border from Mexico to the United States through the desert in order to gives us a better life. Since Mexico s economy was inadequate, my father was unable to find a job and talked with my aunt. My aunt suggested my father to come to the United States to work in her company that she had, but we never imagine that after two years my father was going to go back to Mexico to pick us up in order for us to not be separated again. In 2004, we came to the United States my parents knew what they were doing; however, my brother and I had not other choice than come with them since we had no voice at that time. Now that we are here, we questioned them, because we cannot do what every other person or friend can do instead of us. Although there has been a struggle from a lot of people in the United States protesting for an immigration reform and no action has been done, I agree that Obama s Immigration Reform Plan using the â€Å"Executive Order† was the righ t action to take on immigration reform for several reasons. The first reason why I concede with Obama s Immigration Reform Plan using the â€Å"Executive Order† is the right action to take on immigration reform is because it is going to help the economic growth. This action it s going to create new jobs and increase salaries not just for the ones who are actually applying but also for the American citizens. According to a Unites States News article, Hinojosa-Ojeda, who obtained his bachelors inShow MoreRelatedImmigration Policy Of The United States And Its Effects On Hispanic Immigrants1541 Words   |  7 PagesMHS_ForeignLanguageWritingAssignment Tanya Meinecke-Smith SPAN_2311_MHS 06 December 2014 Immigration Policy in the United States and its Effects on Hispanic Immigrants Whether with a cold shoulder welcome or a open arm embrace, the United States has constantly received a range of global immigrants, over half whom originate from Latin America (migrationpolicy.org). Largely driven by the prospect of the â€Å"American Dream,† the Latino immigration movement began in the 1840s and has fluctuated with new policies, includingRead MoreImmigration And The United States1464 Words   |  6 Pages Immigration has always been a complex issue in the United States. Previous and current administrations have had great difficulties in setting policies and programs in place to address this problem. 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Definition Of Small And Medium Sized Entities Accounting Essay Example For Students

Definition Of Small And Medium Sized Entities Accounting Essay International Financial Reporting Standards are a set of international accounting criterions established by International Accounting Standards Board that served as a model for companies and administrations to follow in fixing the fiscal statements. IFRS is a rule based attack and is developed to replace the old accounting criterions known as International Accounting Standards ( IAS ) . Since the debut of the first IFRS in the twelvemonth 2003, it has been used in legion states all over the universe such as India, Australia, Malaysia and all listed states under European Union. Outline1 Why is it a demand to hold IFRS2 The introducer and the regulative organic structure of this IFRS3 IFRS for little and moderate-sized entities ( SMEs )4 Definition of Small and Medium-sized Entities ( SMEs )5 Why is it a demand to present specific criterions for SMEs6 The advantages7 The disadvantages8 Introduction The definition of SMEs in Malaysia9 Sector10 Size11 Primary12 agribusiness13 Manufacturing14 ( including agro-based )15 And manufacturing-related services16 Servicess sectors17 ( including information and communicating engineering )18 Micro19 Small20 Medium21 Sector22 Size23 Primary24 agribusiness25 Manufacturing26 ( including agro-based )27 And manufacturing-related services28 Servicess sectors29 ( including information and communicating engineering )30 Micro31 Small32 Medium33 SMEs History Why is it a demand to hold IFRS Presents, concerns are germinating quickly and there is a demand to hold a set of criterions in fixing the fiscal statements that are globally accepted as a agency of comparings. This is due to the fact that investors will ever seek to look for better investings elsewhere. International fiscal coverage criterions are developed by the IASB at first to standardize and to harmonize the accounting interventions of fiscal statements. This is because, in the old ages back ; most states have their ain sets of national criterions that governs the manner they prepare their histories. The divergency of interventions has serious impacts on investings on the states concerned as investors can non do opinion to whether the investing to be made is advisable or non. This job is ensuing from deficiency of understandibility of the fiscal studies prepared by the preparer. This job can be minimised or eliminated with the aid of IFRS as comparing can be made possible as histories prepared by companies all around the universe can be comparable as they were prepared the same manner the other companies does and hence taking any confusions in understanding the studies. The introducer and the regulative organic structure of this IFRS The International Financial Reporting Standards ( IFRS ) are developed by an independent not-for-profit administration called International Accounting Standards Board ( IASB ) that consisted of 15 full-time members from different backgrounds from all parts of the universe. The members are chosen based on their expertness and experience in the standard-setting, fixing and utilizing histories and academic work ( Wikipedia: IASB ) . Among the states that have got their representatives in the board are the United Kingdom, Japan and South Africa. The procedure of puting up the criterions are being done in the most crystalline procedure as possible where populace are given the opportunity to notice on the exposure bill of exchange prepared by the Board every bit good as any of their treatment documents. This standard-setting organic structure is besides responsible for the publicity of the pattern and application of the criterions. As clip goes by, the fiscal coverage criterions need to be reviewed on a timely-basis to guarantee that they are relevant and appropriate to the current fiscal state of affairs in any given point of clip. It is the duty of the IFRS Interpretation Committee ( IFRICs ) , a commission set-up by the IASB to be attentive to any accounting issues arose, either the fiscal coverage issues is a new, non discussed within IFRS or fiscal coverage issues that has been interpreted in a dissension of practicians or in the non-appearance of important supervising. Interpretations made by the commission are made through a transparent due procedure the same manner as the criterions are being made. Any readings does by the commission is capable to the blessing of IASB IFRS for little and moderate-sized entities ( SMEs ) Definition of Small and Medium-sized Entities ( SMEs ) There is no official definition for SMEs as the definition is different in every state. It may be based on anything such as the Numberss of employee, the size of capital employed and one-year turnover. However, it is understood that SMEs are entities that has got no public answerability although they do print their fiscal statements for the usage of the external users. The fiscal statements published are simply for general intents. Why is it a demand to present specific criterions for SMEs The IFRS for little and moderate-sized entities ( SMEs ) had been introduced in July 2009 by IASB as an attempt to ease the load of this group of companies that made up approximately 95 % of the entire companies in the universe, in following with the complete version of IFRS that is more suited to the public listed companies. There are few grounds why IFRS for SMEs is desirable to the little and moderate-sized entities. The ultimate desirable ground for using the criterions is that the IFRS for SMEs is designed to be more relevant and appropriate to the nature of minutess of the entity. On top of that, the IFRS for SMEs is less complex as compared to the full version of IFRS. There are little alterations made to the full IFRS in deducing to the IFRS for SMEs. The alterations include skip of irrelevant criterions, riddance of certain accounting policy options, and simplification of many of the acknowledgments and measurement rules every bit good as significant decrease of needed revelations. Hate Crimes EssayE‚ 5 employees E‚ 5 employees Small Between 5 19 employees Between 5 50 employees Between 5 19 employees Medium Between 20 50 employees Between 51 50 employees Between 20 50 employees The one-year gross revenues turnover. ( Beginning: MCA Innovation Resource Centre ) Sector Size Primary agribusiness Manufacturing ( including agro-based ) And manufacturing-related services Servicess sectors ( including information and communicating engineering ) Micro Less than RM200,000 Less than RM250,000 Less than RM200,000 Small Between RM200,000 RM1 million Between RM250,000 RM10 million Between RM200,000 RM1 million Medium Between RM1 million RM5 million Between RM10 million RM25 million Between RM1 million RM5 million SMEs History In the recent old ages, SMEs have been given extra attending by the authorities of Malaysia as this group of companies make up approximately 99 % of entire concerns established in the state and make supply about 56 % of the entire employability. These immense influence brought by the entity could be said as one of the deciding factors for the economic growing of Malaysia as it is the anchor of Malaysia economic system. Malaysia authorities attempts to increase its gross domestic merchandise ( GDP ) contributed by this sector from 36 % to 56 % by remodelling its economic system through the New Economic Model ( NEM ) under the Government Transformation Programme ( GTP ) and Economic Transformation Programme ( ETP ) so as to alter its rubric from medium-income state to high-income state by the twelvemonth 2020. Aidss have been put in topographic point wherever possible by the authorities to assist the industry through tonss of authorities ministries and bureaus like Malaysia External Trade Development Corporation ( MATRADE ) , Standards A ; Industrial Research Institute of Malaysia ( SIRIM ) and SME bank to help the development of SMEs in Malaysia. Malaysia has announced its program to follow IFRS for SMEs existent shortly. The criterion is expected to be issued during the first half of the twelvemonth 2013 and to the full effectual for one-year periods get downing on or after 1 January 2016. Following the proclamation, a new roadmap for private entities fiscal coverage model has been developed by the Malaysia Accounting Standards Board ( MASB ) . The new model is important for the passage of SMEs fiscal coverage criterions to the MASB s Financial Reporting Standards for Small and Medium-sized Entities ( FRS for SMEs ) as the roadmap does supply suggestions as to what MASB and other stakeholders could make to help any entities affected during the clip of migration from the current Private Entity Reporting Standards ( PERS ) to the FRS for SMEs. This FRS for SMEs is said to be indistinguishable to the IFRS for SMEs designed by the International Accounting Standards Board ( IASB ) apart from little alterations made to reflect Ma laysian local jurisprudence. Prior to this, in the twelvemonth 2006, Malaysia Accounting Standards Board ( MASB ) had introduced the two-tier fiscal coverage model where Private Entity Reporting Standards ( PERS ) were created with the purpose to ease the load of private entities in following with fiscal coverage model. However, private entities are given the options non to use PERS and alternatively using the Malaysia Financial Reporting Standards ( MFRS or MFRS Framework ) that is compulsory to other entities except private entity if they believed the MFRS Framework are more suited and appropriate for their concerns. Subsequently, after reexamining the demands for better criterions to reflect the current fiscal coverage state of affairs, MASB had issued three exposure bill of exchanges to replace the bing Private Entity Reporting Standards ( PERS ) . The three exposure bill of exchanges are: Exposure Draft 52 Private Entity Reporting Standards ( issued in June 2006 ) Exposure Draft 72 Financial Reporting Standards for Small and Medium-sized Entities ( issued in March 2010 ) Exposure Draft 74 Amendments to Financial Reporting Standards originating from Reduced Disclosure Requirements ( issued in December 2010 ) The Exposure Draft 52 and 74 were issued in the twelvemonth 2006 and 2010 by MASB with the purpose of choosing one of them to replace the Private Entity Reporting Standards ( PERS ) as there were increasing concerns that the criterions outlined in the model may be already outdated and non relevant to the current concern minutess. This is due to the fact that it was developed based on the 2003-version of International Accounting Standards ( IAS ) . Among the things that were non given much attending by the model is the Small and moderate-sized entities ( SMEs ) issues. In the twelvemonth 2010, a study was carried out by the Board to see which set of criterions is more applicable to private entities which favoured to the Exposure Draft 72 ( ED 72 ) . The concluding behind this consequence is likely due to the perceptual experience that international-oriented criterions are seem as more robust than national accounting criterions and ED 72 was respect to be similar with the International Financial Reporting Standards for little and moderate-sized entities ( IFRS for SMEs ) . However, ED 72 were non finalised by MASB as the board is cognizant that IASB plans to reexamine the IFRS for SMEs where execution issues are to be dealt with. MASB do non desire to continue with finalizing ED 72 as they may necessitate to alter their accounting policies once more after IASB issued a revised IFRS for SMEs. Subsequently, Exposure Draft 74 was issued. This issue was in conformity to the Reduced Disclosure Requirements Framework ( RDR ) made by Australia. The RDR allows entities with no public answerability to fix less complex fiscal statements by supplying them certain revelation freedoms. The ED 74 were non proceeded to be finalised by MASB as the RDR may be capable for a reappraisal by IASB, the same ground for non using ED 72. Relevance and Appropriateness to hold this specific criterions

Merchant Of Venice By William Shakespeare Essays - Italian Films

Merchant Of Venice By William Shakespeare In the Dukes opinion (Act iv, Sc.1) Shylock is an inhuman wretch.? Do you agree? Do you feel that Shylock receives, ?justice? at the end of the play? The Merchant Of Venice was written by William Shakespeare, between 1596 and 1598. It was first published in 1600. Although this play is described as a romantic comedy, there is an underlying plot of moral dimension in the development of Shylocks character. Shylock is a Jew and at this time Jews were the focus of much racial prejudice and repression. In fact the Jewish community in the middle ages suffered huge prejudice. Jews were associated mainly with money lending, as Christians could not lend money at interest to other Christians. Shakespeare's portrayal of Shylock and Tubal is based on common prejudice and ignorance tempered by his own liberal tolerance. This racial prejudice is relevant within the play because is justifies the behaviour of shylock. It is this prejudice that sets the plot and is a major theme within The Merchant Of Venice. Antonio who is supposed to be a hero is portrayed as a self- righteous prig at times. Portia who might be expected to play a timid heiress is in fact shown as a strong-minded woman, and Shylock is represented as a tragic outsider. Shylock is a moneylender. He follows the Jewish religion and has a house in Venice. He lives with his daughter and is a widower. It is not easy to see Shylock as a straightforward villain though, despite the fact that when we first meet him, this is what he appears to be. The Duke calls Shylock an ?inhuman wretch.? The Duke's greeting for Antonio is warm, but he damns Shylock with great forcefulness. What The Duke does here is enforce the audience's views of Shylock. Notwithstanding his jaundiced view of Shylock, the Duke tries to reason with him, and attempts to play upon his feelings of comparison and mercy for a fellow human being. Everybody including Tubal hates Shylock. In Act 3 SC.1, Tubal winds up Shylock about his daughter leaving him for as Christian, and taking the families treasures. Any sympathy that the audience may have for Shylock as a result of his impassioned speech quickly evaporates as they listen to him rail against his daughter. His only concerns are for his Ducats, his jewels and now more ominously, his revenge. ?Thou stick'st a dagger in me. I shall never see my gold again- Fourscore Ducats at a sitting! Fourscore Ducats? This tells us that he is extremely greedy and he has more concerns over his wealth than his own daughter. Is this the act of a human being or of an inhuman wretch? We learn that even Jessica despises her own father. Jessica acquaints us with her unhappiness at home because of her father. The fact that Shylock is a lone figure in the play is underlined by the fact that even his own daughter is ashamed of him. Jessica is ashamed because of the way that Shylock acts towards everyone in the play. As I have said, everyone hates Shylock but even his own daughter does! She describes the house they live in as ?hell'. What we must ask is, what does this suggest about Shylock being a father? If he cannot show any emotion as a father, surely he cannot then be human. Shylock is racist. Even in the opening scenes there is evidence for this. For example in Act 1 Sc.3, shylock thinks to himself: ?I will buy with you, sell with you, talk with you, walk with you, and so following: but I will not eat with you, drink with you, nor pray with you This shows us his true feelings towards the Christians, and hints to us of his bloodthirsty revenge that he longs to take on Antonio. Probably the subtlest view of his racism is when he says: I hat you for you are a Christian.? This surely shows us his true racist feelings deep inside of him. He openly admits to the people he talks to that he hates them because of their religion. Shylock is very cruel; his desire for Antonio's flesh is almost a lust. He shows no mercy for Antonio, it