Phar Mor Case Essay Example for Free

Phar Mor Case Essay Between 1985 and 1992, Phar-Mor grew from 15 stores to 310 stores in 32 states, posting sales of more than $3 bi11ion. By seemingly a11standards, Phar-Mor was a rising star touted by some retail experts as the next Wal-Mart. In fact, Sam Walton once announced that the only company he feared at a11in the expansion ofWal-Mart was Phar-Mor. Mickey Monus, Phar-Mors president, COO and founder, was a local hero in his hometown of Youngstown, Ohio. As demonstration of his loyalty, Monus put Phar-Mors headquarters in a deserted department store in downtown Youngstown. Monus-known as shy and introverted to friends, cold and aloof to others-became quite flashy as Phar-Mor grew. Before the fa11of his Phar-Mor empire, Monus was known for buying his friends expensive gifts and he was building an extravagant personal residence, complete with an indoor basketba11court. He was also an initial equity investor in the Colorado Rockies major league baseba11 franchise. This affiliation with the Colorado Rockies and other high profile sporting events sponsored by Phar-Mor fed Monus love for the high life and fast action. He frequently flew to Las Vegas, where a suite was always available for him at Caesars Palace. Mickey would often impress his traveling companions by giving them thousands of do11arsto gamble. Phar-Mor was a deep-discount retail chain se11inga variety of household products and prescription drugs at substantia11ylower prices than other discount stores. The key to the low prices was power buying, the phrase Monus used to describe his strategy of loading up on products when suppliers were offering rockbottom prices. The strategy of deep-discount retailing is to beat the other guys prices, thereby attracting the cost-conscious consumers. Phar-Mors prices were so low that competitors wondered how Phar-Mor could do it. Monus strategy was to underse11Wal-Mart in each market where the two retailers directly competed. Unfortunately, Phar-Mors prices were so low that Phar-Mor began losing money. Unwi11ingto a11owthese shortfa11sto damage Phar-Mors appearance of success, Monus and his team began to engage in creative accounting so that PharMor never reported these losses in its financial statements. Federal fraud examiners discerned later that 1987 was the last year Phar-Mor actua11ymade a profit. Investors, relying upon these erroneous financial statements, saw Phar-Mor as an opportunity to cash in on the retailing craze. Among the big investors were Westinghouse Credit Corp. , Sears Roebuck ; Co. , ma11developer Edward J. de Bartolo, and the prestigious Lazard Freres ; Co. Corporate Partners Investment Fund. Prosecutors say banks and investors put $1. 14 biUion into Phar-Mor based on the phony records. The fraud was ultimately uncovered when a travel agent received a Phar-Mor check signed by Monus paying for expenses that were unrelated to Phar-Mor. The agent showed the check to her landlord, who happened to be a Phar-Mor investor, IUnless otherwise noted, the facts and statements included in this case are based on actual trial transcripts. Case 6 Phar-Mor, Inc. : Accounting Fraud, Litigation, and Auditor Liability and he contacted Phar-Mors chief executive officer (C~O), David Shapira. On August 4, 1992, David Shapira announced to the business community that Phar-Mor had discovered a massive fraud perpetrated primarily by Michael Monus, former president and COO, and Patrick Finn, former chief financial officer (CFO). In order to hide Phar-Mors cash flow problems, attract investors, and make the company look profitable, Monus and Finn altered the Phar-Mors accounting records to understate costs of goods sold and overstate inventory and income. In addition to the financial statement fraud, internal investigations by the company estimated an embezzlement in excess of$10 million. 2 Phar-Mors executives had cooked the books and the magnitude of the collusive management fraud was almost inconceivable. The fraud was carefully carried out over several years by persons at many organizational layers, including the president and COO, CFO, vice president of mark~ting, director of accounting, controller, and a host of others. Many factors facilitated the Phar-Mor fraud. The following list outlines seven key factors contributing to the fraud and the ability to cover it up for so long. 1. The lack of adequate management information systems (MIS). According to the federal fraud examiners report, Phar-Mors MIS was inadequate on many levels. At one point, a Phar-Mor vice president raised concerns about the companys MIS systems and organized a committee to address the problem. However, senior officials involved in the scheme to defraud Phar-Mor dismissed the vice presidents concerns and ordered the committee disbanded. 2. Poor internal controls. For example, Phar-Mors accounting department was able to bypass normal accounts payable controls by maintaining a supply of blank checks on two different bank accounts and using them to make disbursements. Only those involved in the fraud were authorized to approve use of these checks. 3. The hands-off management style of David Shapira, CEO. For example, in at least two instances Shapira was made away of potential problems with Monus behavior and Phar-Mor financial information. In both cases Shapira chose to distance himself from the knowledge. . Inadequate internal audit function. Ironically, Michael Monus was appointed a member of the audit cOIpmittee. When the internal auditor reported that he wanted to investigate certain payroll irregularities associated with some of the Phar-Mor related parties, the CFO forestalled these activities and then eliminated the internal audit function all together. 5. Collusion among upper management. At least six members ofPh ar-Mors upper management, as well as other employees in the accounting department, were involved in the fraud. 6. Phar-Mors knowledge of audit procedures and objectives. Phar-Mors fraud team was made up of several former auditors, including at least one 2Stem, Gabriella, Phar-Mor Vendors Halt Deliveries; More Layoffs Made, The Wall Street Journal, August 10, 1992. 27 Beasley / Buckless / Glover / Prawitt fonner auditor who had worked for Coopers on the Phar-Mor audit. The fraud team indicated that one reason they were successful in hiding the fraud from the auditors was because they knew what the auditors were looking for. 7. Related parties. Coopers ; Lybrand, in a countersuit, stated that Shapira and Monus set up a web of companies to do business with Phar-Mor. Coopers contended that the companies fonned by Shapira and Monus received millions in payments from Phar~Mor. The federal fraud examiners report confirms Coopers allegations. The complexity of the related parties involved with Phar-Mor made detection of improprieties and fraudulent activity difficult. During its investigation, the federal fraud examiner identified 91 related parties. Attorneys representing creditors and investors pointed out that every year from 1987 to 1992, Coopers ; Lybrand acted as Phar-Mors auditor and declared the retailers books in order. At the same time, Coopers repeatedly expressed concerns in its annual audit reports and letters to management that Phar-Mor was engaged in hardto-reconcile accounting practices and called for improvements. Coopers identified Phar-Mor in its audit planning documents as a high risk audit, and their auditors documented that Phar-Mor appeared to be systematically exaggerating its accounts receivables and inventory, its primary assets.

Design of Oil Storage Tanks

Design of Oil Storage Tanks Oil Storage Tanks 1-Introduction Storage tanks containing organic liquids, non organic liquids, vapours and gases are used in many industries. Most such tanks are designed and built in accordance with American Petroleum Institute API-650 specifications (1). These tanks can range in size from 2m to 60m diameter or more and are usually situated in containment basins so that spills will be contained if the tank ruptures. Storage tanks are commonly employed in industries involving petroleum production and refining, chemical and petrochemical manufacturing, bulk storage and transfer, and a variety of other industries consuming or producing liquids and vapours. 1.1-Types of storage tank There are basically there are eight types of liquid storage tanks, viz: (i)Fixed-Roof tanks (ii)External floating-roof tanks (iii)Internal floating-roof tanks (iv)Domed external floating-roof tanks (v)Horizontal tanks (vi)Pressure tanks (vii)Variable vapour-space tanks (viii)Liquefied natural gas (LNG) tanks The first four types of tank are cylindrical in shape with the central axis which is perpendicular to the ground. Such tanks are almost always employed above ground level. Horizontal trunks can be employed both below and above ground level. Pressure tanks are located above ground and are usually spherically shaped to provide the maximum strength to withstand high internal pressures. Variable vapour-space tanks can be spherical or cylindrical. A containment basin made of brick or concrete is normally built around tanks with a lining impervious to the stored material in order to contain spills that could cause fire, property damage or environmental contamination. The capacity of the basin should be at least equal to that of the largest tank plus ten percent of the sum of the capacities of others. Fixed Roof Tanks Fixed roof tanks are common in production facilities where it is required to store hydrocarbons with vapour pressures close to atmospheric pressure. A fixed-roof tank typically consists of a cylindrical steel shell with a dome-shaped or cone-shaped roof that is permanently fixed to the tank shell. Umbrella roofs are also common. Fixed roof tanks are used for storing very high flash-point liquids (e.g. fuel oil, water, bitumen etc.). They are generally fully welded and are now designed to be liquid and vapour tight, while older tanks with a riveted or bolted construction are not vapour tight. Fixed roof tanks are generally insulated to prevent the risk of clogging for some materials, heating coming via steam coils inside the tanks. Dome roofs are used for tanks with a storage pressure slightly higher than atmospheric. Fig 1. A Tank Farm showing a number of Fixed roof tanks Fig. 2. Typical domed fixed-roof tank Fig. 3 Umbrella fixed-roof tank The commonest fixed-roof design has a shallow cone roof with a single centre column and internal (or external) framing to provide support for the roof plates. This involves having rafters and girders pressed to the roof radius. Cone roofs are generally supported from the shell using trusses or rafters. For large cone-roof tanks columns and girders can be used to support the roof plates and rafters. Intermediate columns are used where the diameter is more than 37m. Designs may include a frangible roof joint (i.e. able to break into fragments when over-stressed) for added protection against a sudden increase in internal pressure. For this the design pressure limited is equivalent to the pressure of the total weight of the roof plates including structural rafters. If the storage pressures are going to exceed the capabilities of a cone-roof tant, then other fixed-roof designs such as the self-supporting dome roof or umbrella roof can be used. API Standard 650, (Appendix F) (1) designs permit internal pressures of up to 2.5 psig, depending on the tank diameter. For operating pressures of more than 2.5 psig, API Standard 620, (‘Design and Construction of Large, Low-Pressure Storage Tanks’) (2) has design procedures for internal pressures of up to 15 psig. Because of environmental concerns and to cut down on vapour losses designs tend to include internal floating decks in fixed roof tanks either at the time of construction or later as a retrofit (Fig 3). This has the advantages of both fixed and floating roof design. Fig. 3. Domed fixed-roof tank with inner floating roof and showing roof supports Emissions from fixed roof tanks vary depending on vessel capacity, utilization rate of the tank, vapour pressure of the stored liquid and the local atmospheric conditions. Losses of the stored product from evaporation can be large in fixed roof tanks – particularly for crude oil where vapours are released through the pressure vent valve. Losses are classed either as Breathing Losses or as Working Losses. Breathing losses occur when vapour expansion and contraction caused by changes in temperature and atmospheric pressure lead to the expulsion of vapor. This loss happens without any change to the liquid level in the tank. Working losses happen when the liquid level in the tank is increased. Fixed roof tanks are either freely vented or have a pressure/vacuum vent that allows the tank to operate at a slight internal vacuum or pressure. This stops the release of vapours when there are very small changes in pressure, temperature or to the liquid level. It is also possible to make t anks that are inert when there is a slightly positive gas pressure. Such tanks should have pressure-vacuum valves and when in use be purged with natural gas to remove air from the vapour space. Table 1 Advantages and disadvantages of different types of fixed-roof storage tanks (5) 2.1Gauge Hatches Fixed-roof tanks should have a gauge hatch in the roof which allows it to be opened quickly. This allows the operator rapid access to gauge the tank. Gauging comprised: measuring the volume of liquid in the tank finding out if water is present and, if so, measuring the height of the oil/water boundary sampling the material in the tank. determining the temperature of the liquid in the tank. The gauge hatch can be weighted so that it will work as a backup pressure or pressure-vacuum relief device to complement the primary pressure-vacuum valve. Fig 3 Typical gauge hatch Standards for the manual gauging of petroleum and its products are contained in the API Manual of Petroleum Measurement Standards (3). 2.2Filling or pumping operations Routine tank filling and pumping will affect the vapour space in a fixed-roof tank. Removing product from the tank draws air into the vapour space, creating a hazard. During the holding period prior to refilling the tank, evaporative breathing losses are increased because of the larger volume of the vapor space. Adding product to the tank, increasing the volume of liquid, displaces the the mixture of air and product vapour via the tank vent, causing significant evaporative emissions. 2.3Gas blanketing systems If the vapour pressure of the product in the tank is low (below 10kPa), it is safe practice to use a freely ventilated fixed-roof tank. For production tanks or other applications where the vapour pressure of the incoming liquid is usually higher than atmospheric pressure at usual ambient temperatures, a gas blanketing system is needed to maintain positive tank pressure and minimise the risk of air being sucked into the tank vapour space. At times when there is no inflow of product, the tank breathing process could, by itself, lead to air being drawn into the tank through the pressure-vacuum valve, forming a potentially explosive mixture. A gas blanketing system needs a supply of natural gas and a pressure regulator that works to keep the tank pressure at the desired level. When the ambient temperatures increase causing the pressure inside the tank rise, the regulator closes. If pressure continues to rise, the pressure vent opens to relieve the internal pressure in the tank by venting vapours (blanket gas plus product vapour) to the atmosphere or to some vapour recovery process. A vacuum relief valve must still be used to protect the tank against a vacuum forming if the gas blanketing system should fail. 2.4Fire Exposure Out breathing, caused by exposure to fire, may exceed the design venting rate based on normal operating conditions. If that happens, the tank’s construction details determine whether additional venting is needed. On fixed-roof tanks, where the roof-shell attachment is constructed according to API Standard 650 (1), the roof-to-shell joint may be considered frangible, so that excessive internal pressure may cause it to fail before failure occurs in either the tank-shell joints or in the shell-to-bottom joint. In tanks built in this way, there is no need for addition emergency venting systems, as long as the tank is well away from other equipment and the loss of the roof in an emergency is acceptable. On tanks that do not have frangible joints, design procedures are given in API Standard 2000 (4) for calculating the necessary venting capacity for fire exposure. 2.5Containment Basin Fixed roof tanks are constructed insida a containment basin made of brick or concrete and with a lining that should be impervious to the liquid being stored to prevent spills that can cause fire, property damage or environmental contamination. The minimum capacity of the basin should equal the capacity of the largest tank plus 10% of the combined total capacity of any others. To contain a spill or to prevent some other emergency the basin walls must be able to withstand high pressures and also be resistant to the stored product. The basin drain valve is put into the outer side of the containment basin and must normally be kept closed to prevent possible leakage of any contaminant into the environment.

Hacker Crackdown :: essays research papers

The Hacker Crackdown: Law and Disorder on the Electronic Frontier by Bruce Sterling is a book that focuses on the events that occurred on and led up to the AT&T long-distance telephone switching system crashing on January 15, 1990. Not only was this event rare and unheard of it took place in a time when few people knew what was exactly going on and how to fix the problem. There were a lot of controversies about the events that led up to this event and the events that followed because not only did it happen on Martin Luther King Day, but few knew what the situation truly entailed. There was fear, skepticism, disbelief and worry surrounding the people that were involved and all of the issues that it incorporated. After these events took place the police began to crackdown on the law enforcement on hackers and other computer based law breakers. The story of the Hacker Crackdown is technological, sub cultural, criminal, and legal. There were many raids that took place and it became a sym bolic debate between fighting serious computer crime and protecting the civil liberties of those involved. In this book Sterling discusses three cyberspace subcultures known as the hacker underworld, the realm of the cyber cops, and the idealistic culture for the cyber civil libertarians. At the beginning of the story Sterling starts out with discussing the birth of cyberspace and how it came about. The Hacker Crackdown informs the readers of the issues surrounding computer crime and the people on all sides of those problems. Sterling gives a brief summary of what cyberspace meant back then and how it impacted society, and he investigates the past, present and future of computer crimes. For instance he explains how the invention of the telephone led to a world that people were scared of because the telephone was something that was able to let people talk to one another without actually being in the same area. People thought that it was so strange and so different because they didn’t understand all of the information behind it. Back then people thought of the telephone as a tool tha t allowed others to talk to them in a way that was so personal yet impersonal. Sterling then goes on to explain how â€Å"phone phreaks† played such an important part in relating the telephones to computer crimes and how they were so closely related back then.

Cunninghams The Hours: The Mind of Virginia Wolf :: Cunningham Hours Essays

While writing a fiction novel, I would think that the writer would have to dig deep into their mind and into their heart in order for them to convey realistic emotions through their characters. This process could almost be related to hypnosis where the writer relies on his or her inner thoughts and feelings to effectively add depth to their novel's fictitious characters. In the novel Mrs. Dalloway, Virginia Woolf used a technique called stream-of-consciousness in which she attempted to write the novel in the same patterns as her brain's thought process. In doing this, Woolf gave birth to a piece of art that contained some of her deepest emotions and desires. Her novel has such a prolific substance that I do not believe that the work could be redone or adapted to any other forum of art, even through the magic of the silver screen. I must compliment Michael Cunningham in his loose adaptation of the Mrs. Dalloway story and the historical revisiting of Virginia Woolf in his nov el The Hours. The many adaptations that had to occur in order to capture the very substance of Mrs. Dalloway are the subjects of this work; From the actors and directors in the film The Hours to the writings of Cunningham's adaptation of Mrs. Dalloway in The Hours, and finally to the source of it all - the mind of Virginia Woolf. "Many people, including Michael Cunningham, didn't think the novel could be turned into a movie" (Ansen 21). The process of writing a screen play to ultimately accomplish the essence of a novel such as The Hours can be quite a challenge. A novel, as a piece of literature, contains inner thoughts and feelings that are felt by the characters of the novel. A work of literature also may consist of an array of emotional tones and characteristics that can only be portrayed in a piece of literature. For example, David Hare, the screenwriter for the film version of The Hours, felt that "the biggest challenge in creating the film was to convey what the three heroines were thinking without resorting to voice-overs" (Ansen 21). Eventually, the pair of Hare and director Stephen Daltry found a way to solve this problem. The film incorporates different transitional devices to keep up with the different actions of the three heroines whose stories are told simultaneously through differen t time periods.

Creative Writing and High School Essay

Creativity is Everything: You can Make Writing Fun by being Creative If someone was to come up to me and ask me what kind of writer I am, I’d say that I someone who enjoys making up fairy tales along with reading and watching movies about fairy tales. I am a writer who likes to use their imagination, this is due to the kinds of books that I use to read. I wanted to be the next Dr. Seuss. Growing up, my imagination is all I really had. My family had to move a lot because my dad always had to switch jobs. We’d move to different states every couple of months, sometimes we’d stay for a year or two. I never really had anything stable. I couldn’t participate in any sports or extra-curricular activities. There was one thing that I did have though, I had my imagination. With my imagination, I drew the weirdest pictures and wrote from the most magical to the most gruesome stories I could. I always had myself occupied with my stories. I was never bored when we were on the road, I’d be writing random ideas for stories in my spiral notebook if we were on the road and read books like there was no tomorrow. I made writing and reading fun for myself and I enjoyed doing it. My Timeline with Reading As with all children, they being with their parents reading bedtime stories to them. I loved being read to at night. My favorite bedtime books were several Dr. Seuss books like One Fish, Two Fish, Red Fish, Blue Fish and Green Eggs and Ham. As I got older I began to read poetry more than anything. My all time favorite author is Shel Silverstein; he is one of the most brilliant and talented poets. He has helped me improve in my reading, as well as my writing. Some of the books I could never put down was The Missing Piece, The Giving Tree, and Where the Sidewalk Ends. Throughout my elementary days to middle school and high school, I have read at least over one hundred books, written vigorious reports over the years and have changed my point of view towards reading and writing all together. 1984 by George Orwell did it for me, along with Lord of the Flies; I read these two books my senior year and they really made an impact on me. 1984 really freaked me out, it had me thinking, what if there really is a â€Å"Big Brother† in our world; Lord of the Flies made me realise that there are monsters in all of us, and only some of us are pure and innocent, like Simon was. Transforming from Doodle Writer to Competitive Writer In 2004, I was located in the Belleville/Canton area here in Michigan. I attended Henry Ford Elementary. My teacher’s name was Ms. Dixon. This wonderful woman was the one who really started to get me into writing a lot more . At Henry Ford, we had an annual fourth and fifth grade writing contest. No fourth grader ever wanted to enter it, but they still did to try to impress each other with their stories. Looking back, I felt skeptical about doing the writing contest. I had no idea what I should write about! I was having a writer’s block. No good ideas came to mind; I was stumped. A few students in my class chose to write about their pets or what they wanted to be when they grew up, but that just wasn’t my style. After a couple of days, something popped into my head. Halloween was around the corner shortly; I decided to try to come up with a nasty, disgusting story that formed around the Halloween theme. I started to brainstorm, then it hit me. The perfect idea for a story. It was gruesome, disturbing, creepy, and just nothing you’d think a fourth grader would write about. My very short, scary, story was about a two-headed baby who was found behind a dumpster on evening, the parents took the baby into their home. Come to find out the baby is a cold-blooded murder; one who slaughtered anything in its path (I told you that you wouldn’t think that a fourth grader would write about something like this). I ended up winning second place in the writing contest, that’s when my writing started to expand. Progressing throughout School with Writing and Reading As time went on, I was out of elementary school and into middle school. This was the time when book reports really made me not like writing. As much as I am a book reader over a writer, writing papers on books†¦ It was just wrong in my mind. I wrote book reports on Helen Keller, astronauts, Rosa Parks, the Holocaust, etc. I never really enjoyed the reports, they took the fun out of reading for me. Eighth grade came we started to write about who our heroes were; I wrote about my baby cousin that had died a year before. He was my rock. That was basically my main focus point for all my papers. After I left middle school, I started to attend the high school, Lincoln High School. This school has had me on a roller coaster since day one. We immediately began to read, How to Kill a Mockingbird, we had to analyze and write about the morals of the story. As time went on, I found out that I qualified for several AP English classes. Junior and senior year, I took AP British Literature, AP Issues in Fiction, and AP Creative Writing. The only class that I enjoyed going to was my creative writing class. In that class I was able to write about anything that I wanted. I wrote about fairy tales, I wrote a children’s book for the elementary kid, short stories, everything! I felt at home, comfortable with writing rather than I felt in my other two English classes. I am a creative writer, I write what comes out of my heart and mind. Everything I wrote just had an amazing flow, I never ever want to stop writing as long as I can make it fun for myself; and make it interesting for others to enjoy too! Where I am Today as a Reader and Writer I am in college now, so there is a lot that has changed. I’m still a very creative writer, there isn’t a class that I’ve came across yet that I can take where I can express my creativity in writing. I am hoping that down the road I’ll come across a class that is somewhat like my high school creative writing class. I still read regularly, I just finished the 50 Shades of Grey trilogy by E. L. James, and I’ve got to say, I never thought that I’d have so much interest in a book that has such a vulgar topic. I know deep down that I have room for improvement with my writing skills as well as my reading, and I’m hoping to improve myself better throughout the next four years that I’m going to be spending at Eastern.

Prison Overcrowding

This paper will discuss prison overcrowding and what type of numbers have come about over the years when it comes to inmates being imprisoned. It will discuss the cost of a prisoner annually as well as the decision to add verses build when it comes to new facilities. The overcrowding in one particular prison will be touched on as well as whose responsibility it is for upkeep. It will discuss how funding plays a role in overcrowding as well as the â€Å"three strikes† rule in California and how big of an impact it has made on the prison system.Lastly, society’s choice to vote will be touched on as how large of a determining factor it is in overcrowding prisons. State and Federal Prisons housed approximately 1. 3 million inmates in the year 2000, not to mention the jails had an estimate of 600,000 as well. Ten years previous the prisons housed 700,000 inmates and jails were at about 400,000. At that rate, the population of people being incarcerated almost doubled from 1. 1 million to 1. 9 million inmates. The last count in 2008 jumped again to an astonishing 2. million imprisoned within the country (Diiulio, Jr. , J. , 2010, March). Factors that contribute to prison and jail overcrowding is that so many people are incarcerated each year, funding, upkeep of a facility, the three strikes rule and tax payers are unwilling to pass levees. One of the largest reasons prisons are overcrowded today is that it is reported that one out of every 99. 1 adults are currently in prison or jail. This is the largest number in nation’s history and seven times the inmate rate from 1973.Amazingly ninety-five percent of prisoners are released back into communities to continue living their lives. They are not thrown to the wolves; they are released â€Å"with a basic education, job training and preparation, improved pro-social pattern of thinking, adequate life/social skills, and a lowered risk for substance abuse, anger and self esteem issues† (Boehm, D. P . , & Lampert, R. O. , 2008, October). If an inmate needs continued treatment once released, they are provided the assistance and resources to make the transition as successful as possible.Even when a prisoner was on a psychotic medication when released they are hooked up with a regional mental health and substance abuse center to make their reentry as flourishing (Boehm, D. P. , & Lampert, R. O. , 2008, October). At 157 percent capacity, San Quintin State Prison, a maximum security prison is no doubt overcrowded and it costs about $49,000 each year for an adult inmate to be housed in the San Quintin State Prison (Sterngold, J. , 2008, July/August). Taxpayers are unwilling to pass levees to build facilities to house prisoners which lead to an overcrowding prison.The criminal justice system needs to have stronger sentences for crimes to deter people from offending to begin with and not release inmates early due to overcrowding. Inmates are being released early because there are not e nough beds to hold all of the criminals. In the end it leads to a higher crime rate because the inmate’s count of being released early and they are not being reformed. A way to reduce funding problems is to have inmates take care of their own facilities like they would their homes.Cleaning supplies can be handed to the inmates and it can be their job to clean the showers. It should not be the responsibility of the prison staff to keep the facility clean, the inmates should be given duties and be held accountable or forced to live in the conditions they allow for themselves. Funds should not be taken from the taxpayers to pay someone to clean up after the inmates, the taxpayers’ funds could be used for security and building to prevent additional overcrowding. The problem with many jails and prisons today is the upkeep.Most facilities today do not have the funding to build a brand new facility but what needs to happen is to make the additions and upgrades more efficient. Replacing a furnace or air conditioning system for a place a huge as a prison could be extremely time consuming and expensive especially if the newer model is not the most efficient and then has to be replaced again and again prematurely. The best way to spend the taxpayers’ money is to buy the most energy efficient and best model and not replace it as often. As the age old saying, â€Å"you get what you pay for. The same goes for other materials when doing an addition or fixing an existing structure, the administrators need to take the time to research and see what the best materials are for longevity and spend money wisely (Lucas, R. , 2009, November/December).As Robert Lucas (2009) said, â€Å"Money spent well at the beginning of a project may save the facility from spending more in the future. † Like California, many other states have the â€Å"three strikes† rule and one of every nine of the inmates who are on their third strike get 25 to life sentence (H aerens, M. , 2010, May 15). This rule contributes to the vercrowding issue which an individual is taking up more space in jails and prisons. For example, if a person is charged three times with felony drug trafficking and is convicted that would be the third offence and would serve twenty-five year to life in jail. A violent offender, like a murderer, could that the place of that individual and rot in jail and make the community safer, it is the lesser of two evils. There are many factors that contribute to prison and jail overcrowding, funding, upkeep, three strikes rule, taxpayers not wanting to pass levees and the fact that so many people each year are incarcerated.Funding can be redirected if the upgrades were made more efficiently around the prisons. To help save money, inmates can do daily duties and have responsibilities around the prison and jail grounds. The three strikes rule needs to be revised to focus on violent crimes. Tax payers need to stop complaining about criminal s in the community unless they are willing to pass the levees to build jails and prisons to lessen the likelihood of overcrowding.References Boehm, D. P. , & Lampert, R. O. (2008, October). Thinking Outside the Cell: Expanding Safety and Security Beyond the Perimeter. Corrections Today, 70 (5). p. 4-61, Retrieved from Academic Search Premier Resource Center. Diiulio, Jr. , J. (2010, March). Prison Breakout. America,202 (6). p. 11, Retrieved from Academic Search Premier Resource Center. Haerens, M. (2010, May 15). California’s â€Å"Three Strikes† Law Is Fair. † Opposing Viewpoints: Mandatory Minimum Sentencing. Detroit: Greenhaven Press, Retrieved from Opposing Viewpoints Resource Center. Lucas, R. (2009, November/December). To Build or Not To Build? American Jails,23 (5). p. 4&93, Retrieved from Criminal Justice Periodicals Index Resource Center. Sterngold, J. (2008, July/August). Worst of the Worst. Mother Jones, 33 (4). Prison Overcrowding This paper will discuss prison overcrowding and what type of numbers have come about over the years when it comes to inmates being imprisoned. It will discuss the cost of a prisoner annually as well as the decision to add verses build when it comes to new facilities. The overcrowding in one particular prison will be touched on as well as whose responsibility it is for upkeep. It will discuss how funding plays a role in overcrowding as well as the â€Å"three strikes† rule in California and how big of an impact it has made on the prison system.Lastly, society’s choice to vote will be touched on as how large of a determining factor it is in overcrowding prisons. State and Federal Prisons housed approximately 1. 3 million inmates in the year 2000, not to mention the jails had an estimate of 600,000 as well. Ten years previous the prisons housed 700,000 inmates and jails were at about 400,000. At that rate, the population of people being incarcerated almost doubled from 1. 1 million to 1. 9 million inmates. The last count in 2008 jumped again to an astonishing 2. million imprisoned within the country (Diiulio, Jr. , J. , 2010, March). Factors that contribute to prison and jail overcrowding is that so many people are incarcerated each year, funding, upkeep of a facility, the three strikes rule and tax payers are unwilling to pass levees. One of the largest reasons prisons are overcrowded today is that it is reported that one out of every 99. 1 adults are currently in prison or jail. This is the largest number in nation’s history and seven times the inmate rate from 1973.Amazingly ninety-five percent of prisoners are released back into communities to continue living their lives. They are not thrown to the wolves; they are released â€Å"with a basic education, job training and preparation, improved pro-social pattern of thinking, adequate life/social skills, and a lowered risk for substance abuse, anger and self esteem issues† (Boehm, D. P . , & Lampert, R. O. , 2008, October). If an inmate needs continued treatment once released, they are provided the assistance and resources to make the transition as successful as possible.Even when a prisoner was on a psychotic medication when released they are hooked up with a regional mental health and substance abuse center to make their reentry as flourishing (Boehm, D. P. , & Lampert, R. O. , 2008, October). At 157 percent capacity, San Quintin State Prison, a maximum security prison is no doubt overcrowded and it costs about $49,000 each year for an adult inmate to be housed in the San Quintin State Prison (Sterngold, J. , 2008, July/August). Taxpayers are unwilling to pass levees to build facilities to house prisoners which lead to an overcrowding prison.The criminal justice system needs to have stronger sentences for crimes to deter people from offending to begin with and not release inmates early due to overcrowding. Inmates are being released early because there are not e nough beds to hold all of the criminals. In the end it leads to a higher crime rate because the inmate’s count of being released early and they are not being reformed. A way to reduce funding problems is to have inmates take care of their own facilities like they would their homes.Cleaning supplies can be handed to the inmates and it can be their job to clean the showers. It should not be the responsibility of the prison staff to keep the facility clean, the inmates should be given duties and be held accountable or forced to live in the conditions they allow for themselves. Funds should not be taken from the taxpayers to pay someone to clean up after the inmates, the taxpayers’ funds could be used for security and building to prevent additional overcrowding. The problem with many jails and prisons today is the upkeep.Most facilities today do not have the funding to build a brand new facility but what needs to happen is to make the additions and upgrades more efficient. Replacing a furnace or air conditioning system for a place a huge as a prison could be extremely time consuming and expensive especially if the newer model is not the most efficient and then has to be replaced again and again prematurely. The best way to spend the taxpayers’ money is to buy the most energy efficient and best model and not replace it as often. As the age old saying, â€Å"you get what you pay for. The same goes for other materials when doing an addition or fixing an existing structure, the administrators need to take the time to research and see what the best materials are for longevity and spend money wisely (Lucas, R. , 2009, November/December).As Robert Lucas (2009) said, â€Å"Money spent well at the beginning of a project may save the facility from spending more in the future. † Like California, many other states have the â€Å"three strikes† rule and one of every nine of the inmates who are on their third strike get 25 to life sentence (H aerens, M. , 2010, May 15). This rule contributes to the vercrowding issue which an individual is taking up more space in jails and prisons. For example, if a person is charged three times with felony drug trafficking and is convicted that would be the third offence and would serve twenty-five year to life in jail. A violent offender, like a murderer, could that the place of that individual and rot in jail and make the community safer, it is the lesser of two evils. There are many factors that contribute to prison and jail overcrowding, funding, upkeep, three strikes rule, taxpayers not wanting to pass levees and the fact that so many people each year are incarcerated.Funding can be redirected if the upgrades were made more efficiently around the prisons. To help save money, inmates can do daily duties and have responsibilities around the prison and jail grounds. The three strikes rule needs to be revised to focus on violent crimes. Tax payers need to stop complaining about criminal s in the community unless they are willing to pass the levees to build jails and prisons to lessen the likelihood of overcrowding.References Boehm, D. P. , & Lampert, R. O. (2008, October). Thinking Outside the Cell: Expanding Safety and Security Beyond the Perimeter. Corrections Today, 70 (5). p. 4-61, Retrieved from Academic Search Premier Resource Center. Diiulio, Jr. , J. (2010, March). Prison Breakout. America,202 (6). p. 11, Retrieved from Academic Search Premier Resource Center. Haerens, M. (2010, May 15). California’s â€Å"Three Strikes† Law Is Fair. † Opposing Viewpoints: Mandatory Minimum Sentencing. Detroit: Greenhaven Press, Retrieved from Opposing Viewpoints Resource Center. Lucas, R. (2009, November/December). To Build or Not To Build? American Jails,23 (5). p. 4&93, Retrieved from Criminal Justice Periodicals Index Resource Center. Sterngold, J. (2008, July/August). Worst of the Worst. Mother Jones, 33 (4). Prison Overcrowding This paper will discuss prison overcrowding and what type of numbers have come about over the years when it comes to inmates being imprisoned. It will discuss the cost of a prisoner annually as well as the decision to add verses build when it comes to new facilities. The overcrowding in one particular prison will be touched on as well as whose responsibility it is for upkeep. It will discuss how funding plays a role in overcrowding as well as the â€Å"three strikes† rule in California and how big of an impact it has made on the prison system.Lastly, society’s choice to vote will be touched on as how large of a determining factor it is in overcrowding prisons. State and Federal Prisons housed approximately 1. 3 million inmates in the year 2000, not to mention the jails had an estimate of 600,000 as well. Ten years previous the prisons housed 700,000 inmates and jails were at about 400,000. At that rate, the population of people being incarcerated almost doubled from 1. 1 million to 1. 9 million inmates. The last count in 2008 jumped again to an astonishing 2. million imprisoned within the country (Diiulio, Jr. , J. , 2010, March). Factors that contribute to prison and jail overcrowding is that so many people are incarcerated each year, funding, upkeep of a facility, the three strikes rule and tax payers are unwilling to pass levees. One of the largest reasons prisons are overcrowded today is that it is reported that one out of every 99. 1 adults are currently in prison or jail. This is the largest number in nation’s history and seven times the inmate rate from 1973.Amazingly ninety-five percent of prisoners are released back into communities to continue living their lives. They are not thrown to the wolves; they are released â€Å"with a basic education, job training and preparation, improved pro-social pattern of thinking, adequate life/social skills, and a lowered risk for substance abuse, anger and self esteem issues† (Boehm, D. P . , & Lampert, R. O. , 2008, October). If an inmate needs continued treatment once released, they are provided the assistance and resources to make the transition as successful as possible.Even when a prisoner was on a psychotic medication when released they are hooked up with a regional mental health and substance abuse center to make their reentry as flourishing (Boehm, D. P. , & Lampert, R. O. , 2008, October). At 157 percent capacity, San Quintin State Prison, a maximum security prison is no doubt overcrowded and it costs about $49,000 each year for an adult inmate to be housed in the San Quintin State Prison (Sterngold, J. , 2008, July/August). Taxpayers are unwilling to pass levees to build facilities to house prisoners which lead to an overcrowding prison.The criminal justice system needs to have stronger sentences for crimes to deter people from offending to begin with and not release inmates early due to overcrowding. Inmates are being released early because there are not e nough beds to hold all of the criminals. In the end it leads to a higher crime rate because the inmate’s count of being released early and they are not being reformed. A way to reduce funding problems is to have inmates take care of their own facilities like they would their homes.Cleaning supplies can be handed to the inmates and it can be their job to clean the showers. It should not be the responsibility of the prison staff to keep the facility clean, the inmates should be given duties and be held accountable or forced to live in the conditions they allow for themselves. Funds should not be taken from the taxpayers to pay someone to clean up after the inmates, the taxpayers’ funds could be used for security and building to prevent additional overcrowding. The problem with many jails and prisons today is the upkeep.Most facilities today do not have the funding to build a brand new facility but what needs to happen is to make the additions and upgrades more efficient. Replacing a furnace or air conditioning system for a place a huge as a prison could be extremely time consuming and expensive especially if the newer model is not the most efficient and then has to be replaced again and again prematurely. The best way to spend the taxpayers’ money is to buy the most energy efficient and best model and not replace it as often. As the age old saying, â€Å"you get what you pay for. The same goes for other materials when doing an addition or fixing an existing structure, the administrators need to take the time to research and see what the best materials are for longevity and spend money wisely (Lucas, R. , 2009, November/December).As Robert Lucas (2009) said, â€Å"Money spent well at the beginning of a project may save the facility from spending more in the future. † Like California, many other states have the â€Å"three strikes† rule and one of every nine of the inmates who are on their third strike get 25 to life sentence (H aerens, M. , 2010, May 15). This rule contributes to the vercrowding issue which an individual is taking up more space in jails and prisons. For example, if a person is charged three times with felony drug trafficking and is convicted that would be the third offence and would serve twenty-five year to life in jail. A violent offender, like a murderer, could that the place of that individual and rot in jail and make the community safer, it is the lesser of two evils. There are many factors that contribute to prison and jail overcrowding, funding, upkeep, three strikes rule, taxpayers not wanting to pass levees and the fact that so many people each year are incarcerated.Funding can be redirected if the upgrades were made more efficiently around the prisons. To help save money, inmates can do daily duties and have responsibilities around the prison and jail grounds. The three strikes rule needs to be revised to focus on violent crimes. Tax payers need to stop complaining about criminal s in the community unless they are willing to pass the levees to build jails and prisons to lessen the likelihood of overcrowding.References Boehm, D. P. , & Lampert, R. O. (2008, October). Thinking Outside the Cell: Expanding Safety and Security Beyond the Perimeter. Corrections Today, 70 (5). p. 4-61, Retrieved from Academic Search Premier Resource Center. Diiulio, Jr. , J. (2010, March). Prison Breakout. America,202 (6). p. 11, Retrieved from Academic Search Premier Resource Center. Haerens, M. (2010, May 15). California’s â€Å"Three Strikes† Law Is Fair. † Opposing Viewpoints: Mandatory Minimum Sentencing. Detroit: Greenhaven Press, Retrieved from Opposing Viewpoints Resource Center. Lucas, R. (2009, November/December). To Build or Not To Build? American Jails,23 (5). p. 4&93, Retrieved from Criminal Justice Periodicals Index Resource Center. Sterngold, J. (2008, July/August). Worst of the Worst. Mother Jones, 33 (4).

Travel and Culture - 1497 Words

Discuss ways in which travel has helped to shape the relationship among different cultures and nations. Throughout history, travel has been one of the main causes of relationship formation among different cultures and nations. From the 15th to 17th century, travel was provoked by the desire for power, freedom, knowledge and economic prosperity. In today’s world, tourism has become the main motive for travel. As modern day tourism is growing to become the world’s fastest growing industry, it is also becoming the primary basis of relationship formation between cultures and nations. Tourism also affects the social, economic and political aspects of these different cultures and nations. This essay examines the advantages and disadvantages of†¦show more content†¦They have no job security due to the seasonality of tourism, no work safety rules and more often than not, they have no form of healthcare. In Terry McMillan’s 1996 How Stella Got Her Groove Back, a novel about a woman, Stella Payne, searching for happiness and self-fulfillment, we discover that the r esort workers had no benefits outside of a room to sleep on and food. The greatest disadvantage of tourism, in my opinion, is the narrative that tourists are sold when the visit their destination countries. This is due to that cultural deconstruction occurring on most ‘host† countries. The true culture of a nation is lost in the midst of the â€Å"performances† that are put on for tourists as a part of a package deal. Similar to the package Stella Payne experienced in How Stella Got Her Groove Back, tourists are presented a one sided view of â€Å"host† nations. The tourists never get truly take the time to get to know the reality of their destination country because they believe that what is being shown to them is real. What tourists fail to realize, as they engage in and begin to expect the false narrative being presented to them is that the true nature of that country is lost. The tourists are sold on â€Å"primary products† such as sand, suds, safari, and in the case of Stella Payne, sex and sun (â€Å"Tourism Deve lopment†). And these primary products begin to paint a permanent picture in the minds of tourists that construct the false narrative tourists bring with them on vacation.Show MoreRelatedpop culture tourism as travel motivator4897 Words   |  20 Pagesï » ¿ POP CULTURE TOURISM AS A TRAVEL MOTIVATOR A Thesis Submitted to the Faculty of the College of International Tourism and Hospitality Management Lyceum of the Philippines University Cavite In Partial Fulfillment of the Requirements of the Degree Bachelor of Science in Tourism Management ABEGAIL D. BEDREJO RENALYN T. DRECE AGATHA FERNANDEZ JANICA R. JANSUY DIANNE SUZANNE F. 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