Friday, March 13, 2020
The Tierra Capri Gobble Story
The Tierra Capri Gobble Story Tierra Capri Gobble was sentenced to death in Alabama in 2005 for the beating death of her four-month-old son, Phoenix Cody Parrish. Phoenix Cody Parrish was born on August 8, 2004, in Plant City, Florida. Within 24 hours of being born Cody was removed from his mothers custody by the Florida Department of Children and Families. The department had previously charged Gobble with the abandonment of her first child, Jewell, and had removed her from her mothers care. Court Order to Stay Away Ignored Jewell and Cody were placed with Gobbles uncle, Edgar Parrish, who agreed to take temporary custody of the children. Parrish also agreed to keep the children away from Gobble and Codys father, Samuel Hunter. Both Gobble and Hunter were also given a court order to stay away from the children. Soon after gaining custody of Cody, Parrish moved to Dothan, Alabama. By the end of October 2004, both Gobble and Hunter had moved into Parrishs mobile home with him, his roommate Walter Jordan and the children. The Death of Cody Parish According to Gobble, in the early morning hours of December 15, 2004, she was having trouble getting Cody to go to sleep because he was fussing. At around 1:00 a.m. Gobble went to feed him. After he finished his bottle, she put him back in his crib. She checked on him again at around 9:00 a.m. and found him playing. Gobble went back to sleep and awoke at 11:00 a.m. When she went to check on Cody she discovered that he was not breathing. Gobble called Jordan, who was also in the trailer that morning. Jordan went to get Parrish, who was nearby. Parrish returned to the trailer and telephoned emergency 911. When paramedics arrived, Cody was unresponsive, and they rushed him to a local hospital. Attempts to resuscitate him were unsuccessful and he was pronounced dead. The Autopsy Report The autopsy showed that Cody died as a result of blunt-force trauma to his head. His skull had been fractured. Cody had numerous other injuries, including fractured ribs, a fracture to his right arm, fractures to both wrists, multiple bruises on his face, head, neck, and chest and a tear in the inside of his mouth that was consistent with a bottle having been shoved into his mouth. Officer Tracy McCord of the Houston County Sheriffs Department took Gobble into custody several hours after Cody was taken to the hospital. Gobble told McCord that she was Codys primary caretaker even though Parrish was his guardian and that she would occasionally get frustrated with him when he would not go to sleep. She admitted that she could have broken his ribs from holding him too tightly. Gobble also said and that when she was holding Cody she leaned down in the crib to get his blanket quickly and Codys head might have struck the side of the crib at that time. As a result of the autopsy and remarks Gobble made to McCord, she was charged with capital murder. The Trial The state prosecutors accused Gobble of slamming Codys head against his crib which resulted in his death. Dr. Jonas R. Salne, the emergency room doctor who treated Cody at Southeast Alabama Medical Center, testified that Cody had bruises, contusions, on his face, scalp, and chest - literally everywhere. He also testified that the injuries that Cody suffered would have been extremely painful. Tori Jordan testified that she had known Gobble for over two years and that she had periodically babysat Jewell. She said that Gobble had told her that if she couldnt have her children, no one could. Gobbles Testimony During the trial Gobble testified in her own defense and portrayed Hunter as abusive and domineering. She alluded to the fact that Hunter abused Cody. She also testified that she was the primary caretaker for the children even though she was under a court order to not be around her children. She said that several days before his death she noticed that Cody had bruises on his body, but she did not do anything because she was scared. Gobble further testified that she was the only person to have contact with Cody for the 10 hours immediately before his death. She did not telephone 9-1-1 when she realized he was not breathing because she did not want to get into trouble. Cross-Examination During her cross-examination, the State introduced a letter written by Gobble in which she wrote that she was responsible for Codys death. In the letter Gobble writes, Its my fault that my son died but I didnt mean for it to happen. The jury convicted Gobble of capital murder. By a vote of 10 to 2, it was recommended that Gobble be sentenced to death. The circuit court followed the jurys recommendation and sentenced Gobble to death. Also convicted: Samuel David Hunter pleaded guilty to manslaughter and was sentenced to prison. He was released on February 25, 2009. Edgar Parrish pleaded guilty to aggravated child abuse and was released from prison on November 3, 2008. Thrown Away The body of Phoenix Cody Parrish was never claimed from the morgue. Gobbles father and step-mother, who testified in court that their daughter was a loving mother, never showed up to bury the child, nor did any other relative. A group of concerned citizens in Dothan felt as if the child, who had endured abuse from the time he was born, had simply been thrown away. A collection was organized and enough money was raised to buy clothes to bury Cody in, along with a casket and a burial plot. On December 23, 2004, Cody Parrish was buried by caring, tearful strangers.
Tuesday, February 25, 2020
Criteria for Causality Essay Example | Topics and Well Written Essays - 500 words
Criteria for Causality - Essay Example The media often concludes a causal relationship among correlated observances when causality was not even considered by the study itself. Without clear reasons to accept causality, we should only accept correlation.â⬠A spurious relationship is a mathematical tool which is used to establish that whether two events in correlation have some sort of causal connection or not. Spuriousness is a property of highly misleading correlations that may appear to be causation. Hence, when a correlation has no spurious relationship, it is a highly possible causation. Hence, nonspuriousness becomes an essential criterion in examining the correlated events and establishing causality. (Pearl, 2000; Verma and Pearl, 1990) Timing of different events is important since time sequencing of actions and events can determine causation. By measuring time, we can determine when an action took place and when another action or event occurred in correlation or consequence to it. Hence, time order is also an important tool to inspect causality. Johnson and Bhattacharya (2009, p. 505) point out that in business and economics, ââ¬Å"observations are collected in a time sequence with the intention of using regression techniques to predict future trend. In many other experiments, trials are conducted successively in time.â⬠And in any event, a plot of the residuals versus time order can detect a contravention of the postulation of independence among related actions and/or events. Hence, time order emerges as a criterion of causality. In the above statement, the event of active or passive smoking precedes the event of respiratory illness due to nicotine. The event of respiratory illness due to nicotine does not take place without active or passive smoking. Respiratory illness due to nicotine (even of negligible magnitude) takes place whenever active or passive smoking takes place. Causes are time and again differentiated into two major categories: (1) Necessary and
Sunday, February 9, 2020
Current and Non-Current Assets Paper Essay Example | Topics and Well Written Essays - 1000 words
Current and Non-Current Assets Paper - Essay Example For instance; accounts that are receivable are the owing by clients and these should be reflected in the balance sheet in the value realizable. To this those accounts whose collectibility is uncertain must be free of an allowance referred to as doubtful debts and thus should reflect the realizable value. The realizable value is the amount expected to be taken in cash form in reasonable terms. Cash equivalents are those securities that are near-cash like treasury bills of the US expected to mature in three-month time or in a shorter period. Inventory on the other hand, may not always be liquid in conditions of crisis. For example; those commodities that are perishable in nature, high fashion goods, seasonal commodities, things subjected to obsolescence due to their technological nature or the items of trendy nature. Due to the fact that inventory can easily fall in value, it must be reflected in the balance sheet at the value lower of market and cost values. (Livingstone and Grossman, 2001) While currents assets are utilizable or consumable within a year, non-current assets are different in that they can be used fore more than one year. Relatively non-current assets are costly and they aid a business to operate over a long time. Attention in the management of current assets is centered on their transportability and liquidity, but itââ¬â¢s different when it comes to non-current assets. Non-current assets demand attention because of their expensiveness in terms of cost and the long time horizon coverage. This nature of non-current assets calls for an extensive time view in acquisition, planning and management. Non current assets are usually acquired for utilization in the business operations and they are not purposed for resale. They give to the businesses economic benefits for a period extending longer than one accounting period. They are classified into two categories; tangible and intangible. Tangible assets are also
Thursday, January 30, 2020
Satyam Computer Services Essay Example for Free
Satyam Computer Services Essay In early 2009 the chairman of Satyam Computer Services admitted publicly to a fraud taking place in the company. Satyam reported in the financial statements billions of dollars in profits and cash assets that never existed. The public auditorââ¬â¢s responsible for auditing the financial statements of Satyam Computer Services at the time was PW India, an affiliate of Pricewaterhouse Coopers. The Securities and Exchange Commission determined that Satyam was able to commit the financial statement fraud due to the negligence of the audit team. The audit team tasked with auditing the records of Satyam failed to confirm cash balances in bank accounts which were grossly over represented. Later it was determined that the more than one billion dollars Satyam claimed to have was actually no more than sixty-six million. During the audits of Satyam Computer Services, the audit team at PW India never sought confirmations for the cash balances that management asserted which is a clear violation of auditing standards. The SEC, during the investigation, determined that many audit teams in PW India accepted cash confirmations directly from the management of their clients and almost never questioned the reliability of the confirmations received. It was also revealed that sometimes the banks would send statements directly to the auditors even though they werenââ¬â¢t directed to do so. Even though the bank statements showed different balances then those given to the auditors by management, the audit team never questioned the differences in amount. Procedures, for reviewing audits, were put into place to assure that all audits are completed with the highest degree of professional care. The Satyam audit team was warned by a partner from a different Pricewaterhouse Coopers firm that their cash confirmation procedures were deficient, but nothing was done to correct the deficiency. Due to this deficiency the Satyam fraud was not uncovered. As a result Satyam Computer Services was fined 10 million dollars by the SEC for fraud and PW India was fined 7. million dollars by the SEC and PCAOB. The critical issue in this case is that PWC India did not act in accordance with PCAOB or AICPA standards and codes of professional conduct. The critical factors are as follows: * The auditors did not act with due professional care. * The auditors did not appropriately assess the risks of material misstatements. * The audit team did not exercise professional skepticism. * The auditors did not act with integrity or in the best interest of the users of the financial statements. Due professional care, as required by the PCAOB, require the auditors to maintain professional knowledge and skill at the level required to ensure that clients receive competent professional service and to act in accordance with professional standards. This is the most vital part of the audit process to make certain that the audit will be handled with, ultimately, the users of the financial statements best interest in mind. PWC India, in their audit of Satyam, had completely disregarded this fundamental requirement of auditors. By relying on the confirmations given to them by management, the auditors did not provide the users of the financial statements with the skill and professionalism they are trusted with. As a result, they completely missed an obvious fraud taking place at Satyam and if the executive of Satyam hadnââ¬â¢t admitted to the fraud PWC Indiaââ¬â¢s controls would have never caught the overstatement. Another relevant issue here is that the audit team did not appropriately assess the risks of material misstatements which resulted in the fraud. Before an audit, in the planning stage, the audit team should have identified accounts, transactions, and disclosures that could affect the financial statements significantly if they were materially misstated. The auditors at PWC India did not properly identify that the risk that the assertions of management about the cash accounts would result in a high risk of material misstatement. Cash accounts regardless of industry should require a special attention during an audit. The professional judgment of the auditors was lacking in the audit of Satyamââ¬â¢s cash balances. When evaluating the risks of certain accounts the auditors should have asked themselves whether there is a risk of fraud, whether there is subjectivity in measuring the financial information, and whether there is any unusual balances in the accounts. The answer to these questions should have all been yes in this case and there is no reason why they shouldnââ¬â¢t have properly confirmed the cash balances. One of the many requirements of an auditor is to exercise professional skepticism. The auditor must take whatââ¬â¢s given to him with a ââ¬Ëgrain of saltââ¬â¢ and also question and confirm the existence, occurrence, and accuracy of account balances. In the audit of Satyam, the auditors acted with no professional skepticism whatsoever. If the auditors are not doing their due diligence, the audit risk will rise due to the increase in detection risk. Management took advantage of the fact that the auditors procedures of detecting material misstatements were lacking. This articleââ¬â¢s relevance to the auditing profession is enormous. From here, auditors should learn to not take anything for granted and to always question what is put in front of you, unless it is from a completely objective source. The auditors at PWC India did not follow the basic requirements of an audit engagement which resulted in a major fraud. Even when the banks sent account confirmations directly to the auditors, despite not being requested to do so, the auditors still did not question the discrepancies. The gross negligence in this case should be an example to all auditors; do not take anything for granted. The quality control review also failed in this case. Auditors need to heed the advice of the review team. Here, the audit team ignored the recommendations of the review team to confirm cash balances with the banks. Quality control reviews are very significant to an engagement and auditors should not take recommendations without due consideration.
Wednesday, January 22, 2020
Humans and Tails :: Anatomy Persuasive Argumentative Essays
Humans and Tails When studying the anatomy of humans in biology textbooks, many authors marvel over the complexity of the human body. Attributes such as our opposable thumbs, bipedal mobility, and cognitive abilities are extolled; however, humans are at a serious disadvantage. We lack major appendages that would aid in daily living; they could greatly improve quality of life. One such appendage is a tail; understandably, some humans have grown accustomed to their current mode of living and would shy away from any change despite its advantages. For this reason, the tail that I am about to depict is prosthetic, allowing for attachment and removal when desired. A tail would give a human numerous advantages, as long as it is constructed in such a way to allow for several functions. With the proper appendage on the distal end, it could perform as a third arm, a temporary seat, or simply an aesthetic addition. All of these functions will be explained in further detail later. In order to create a tail that is as dexterous as possible, it may be useful to study the tails of several different animals and reptiles to determine what the best structure would be. Many primates have prehensile, or grasping, tails. These are comprised of articulated linkages; they cannot rotate in all directions, preventing potential flexibility. Flexor and extensor muscles act as both the driving ââ¬Å"motorâ⬠of the tail, and attached bones serve as a support system. Another tail type is similar to an elephantââ¬â¢s trunk; no bone is involved in the structure. Movement is achieved through muscle contraction, and a sheath that is similar to the composition of a tendon prevents shrinkage in the overall ââ¬Å"tail.â⬠Sharks demonstrate a third tail type that is very unique in structure, allowing for exceptional movement. Muscles are arranged around the vertebrae in a conical formation and are attached by three-dimensional tendons. Contraction of these muscles creates a motion that is fluid, and the tail is capable of movement in all directions. In 1994, Kevin C. Zippel, a student zoologist at Cornell University made a surprising discovery. While studying in Papua New Guinea, specifically on the island of Bougainville, he found that a remarkable lizard known as the Solomon Island skink somehow evolved a very unique tail.
Tuesday, January 14, 2020
Prisoner Reentry in Michigan
The state of Michigan spends more money on jails and prisons than it does on education, but is this money well spent? The Michigan Prisoner ReEntry Initiative would suggest that it is. The MPRI is a collaborative effort that draws from the commitment of community groups, the Michigan Department of Corrections, and other state agencies. Launched in 2003 and expanded statewide in 2008, the initiativeââ¬â¢s mission is to equip every released offender with tools to succeed in the community.The MPRI is a nationally recognized commitment to public safety that gives prisoners the tools they need to succeed in a process that begins when they enter prison and continues through parole and reintegration into the community. The MPRI has effectively reduced Michiganââ¬â¢s prison population, recidivism rate, and crime rate. (Figure 1) It has broken the cycle of soaring Corrections costs by investing in safe alternatives to costly and unnecessarily long stays in prisons.By breaking the cycle of crime and incarceration, the MPRI has managed to cut spending on prisons down by 293 million dollars annually, and although that may be the biggest benefit it is one of many. (1) The number one goal of the MPRI is to reduce crime. It does that by better preparing parolees before they return to the community, making smarter decisions about who is released and when, and providing enhanced supervision and services in the community. It ensures what Lansing Prison Warden Kenneth McKee calls ââ¬Å"a game plan for success,â⬠which includes a team of supporters from the community who will help them carry out the plan. 1) MPRI begins at intake, when a prisonerââ¬â¢s risk, needs and strengths are measured to develop individualized programming. Prior to parole, offenders are transferred to a reentry facility, and a transition plan, which addresses employment, housing, transportation, mentoring, counseling and any necessary treatment for mental illness or addictions, is finalized in close collaboration with community service providers. After release, officers use firm but flexible graduated sanctions- including short stays in a reentry center if needed-to manage rule breaking before it escalates to more serious transgressions.All correctional jargon aside, the basic message remains; you canââ¬â¢t put offenders back into the situation and lifestyle they came from before prison and expect the outcome to be different. This is where ââ¬Å"reentryâ⬠comes into play. (2) The MPRI was built in three phases to create seamless transitions back into society. Phase one is the ââ¬Å"getting readyâ⬠phase. This phase begins the day the prisoner enters the prison. It starts at the reception center with a comprehensive assessment of each prisonerââ¬â¢s risk factors, needs and strengths.A Transition Accountability Plan is formed to determine the services the prisoner will need to prepare them for life after prison. This plan also establishes a set of expecta tions for the prisoner and how well they adhere to the plan weighs heavily in decisions made by the Parole and Commutation Board. Phase two is the ââ¬Å"going homeâ⬠phase. This phase begins about two months before the prisoners expected release date. During this phase, prisoners identified as needing more intensive preparation and support are transferred to an ââ¬Å"in-reachâ⬠center, a prison closer to home.This helps set the stage for a smooth and successful transition. The focus during this phase is also to help the prisoner find work and become ââ¬Å"employableâ⬠as well as setting up stable housing. Depending on their needs, prisoners are linked with community services such as substance abuse treatment, mental health services, or sex offender therapy. The conventional role of a parole officer is transformed to a case manager in an effort to help the transition team get a support system in place.When the parole date arrives the prisoner is armed with a structu re and support network in place to help them succeed. Lastly, phase three is called the ââ¬Å"staying homeâ⬠phase. As opposed to a decade ago where parolees were released on a Friday and had a weekend or more to get into trouble before their first meeting with their parole agent, they are now released earlier in the week and they promptly meet with their parole agent and service providers. This first meeting is used to establish job leads, assist with resumes, ensure medical assistance if needed and identify stable housing. 1) This transformation of Michiganââ¬â¢s corrections system has been remarkable, but it did not happen overnight. Over the course of eight years the MPRI has moved from an idea of fixing a broken system to a comprehensive strategy that is changing the nature of prisons. In doing this the MDOC has created many employment opportunities for positions such as parole agents, corrections officers, teachers and case managers. The transformation has also change d the way former prisoners view people in these positions.Grand Raids police officer Terry Dixon runs a weekly support group for MPRI participants and says that ââ¬Å"Many are looking at police officers in a new way, as supporters. â⬠(1) The MPRI is constantly meeting challenges; one of the largest being special needs prisoners. Those include youths, the medically fragile, those with mental health issues and sex offenders. Before the MPRI, says Michigan Parole and Commutation Board Chairwoman Barbara Sampson, parole board members were reluctant to grant parole to the mentally ill because they knew services were not in place to help them succeed.Now, she said, the transition accountability plans are designed to ensure a smooth transition to the community. Similarly, she said, effective new treatment programs are in place for sex offenders. (1) The $56 million spent on the MPRI in fiscal year 2011 is substantial, but it is only a small fraction of the $2 billion Michigan Depart ment of Corrections budget, and it is paying back dividends in public safety and reducing the prison population.The rate of parolees returning to prison for new crimes or technical violations is at its lowest level since record keeping began 23 years ago. Even though there are more parolees, the number returning to prison for new crimes fell from 2. 020 in 2006 to a projected 1,836 in 2010. Michiganââ¬â¢s prison population grew by nearly 500% between 1973 and 2003, consuming a much greater share of tax payer dollars. The number of prisoners has safely declined by almost 7,500 since March of 2007 and is at its lowest level since 1999.As a result the state has been able to close 14 correctional facilities. (1) It is important to recognize what the MPRI is and what it is not. It is not a magic potion that will eliminate crime. It is also not an early release program. Every parolee has served at least the minimum court imposed sentence. MPRI is a strategy that pulls together the stat e, the community, police, mentors, therapists, and others to give each returning prisoner a game plan for success.Former Saint Clair County Community College professor Michael Berro explains the MPRI bottom line as being ââ¬Å"the understanding that the majority of felony offenders will return to our community. We should prepare them for it so they donââ¬â¢t end up back here, spending our tax dollars again. â⬠(3) Michigan may be spending more money on jails and prisons than it does on education, but consider the effect the MPRI has had on repeat criminal offenses, inmates in prison and the general crime rate. It has successfully managed to lower all three.When the stateââ¬â¢s budget is squeezed by declining tax revenue, and areas of spending are under question, it seems the success of a government funded program couldnââ¬â¢t come at a better time. WORKS SITED 1. Michigan Department of Corrections. (2010). Michigan Prisoner ReEntry Initiative 2010 Progress Report. Lan sing: Public Policy Associates, Inc. 2. Wesoloski, E. (2011, April 15). Pew Center Report Lauds Michigan Prisoner Reentry Initiative. Prisons and Prisoners, p. 1. 3. Berro, M. (2006, March 13). Former Maccomb County Parole Supervisor, College Professor. (R. Spangler, Interviewer)
Sunday, January 5, 2020
Primary Mission of Universities - 1021 Words
THE PRIMARY MISSION OF UNIVERSITIES SHOULD BE PREPARING STUDENTS FOR THE WORKFORCE SUBMITTED BY D.N.S BHARGAVA (20140023) FUNCTIONING OF THE UNIVERSITIES: Many students are not satisfied with the results of the study in the universities because the faculty focus and concentrate on the basic academic topics but not on practical skills, which is necessary after the completion of graduation. Nowadays, some people believe that the primary mission of universities, for students, is to teach knowledge and skills which are related to their future careers. In contrast, other people may argue that college and universities should focus on academic material without thinking whether it is useful for theâ⬠¦show more contentâ⬠¦Standler(website(2004)), ââ¬Å"Why Attend College?â⬠, He mentioned that ââ¬Å" I think the goals of education should be: To prepare students to learn on their own, by reading books and by doing experiments. Anyone with a bachelor s degree should be able to teach themselves whatever technical skill(s) they may needâ⬠. Every student should study not only on the desk but they also should study in another place, such as research laboratories, internships and workplaces. In addition, having technical skills that to be able to teach others are very important to students. If they were not taught the technical skills, its means he or she doesnââ¬â¢t understand yet. In other words, they arenââ¬â¢t employable and are not yet ready to work in any company or organisation. Internship is one of the good methods to get job skills before graduating from the university. By the internship work, student can gain real job experience. In Careerealism website, six Reasons Internships Are a Must in College (2012), we can know about useful reasons by doing internships. One of the reasons is ââ¬Å"Get the Experience Employers Wantâ⬠they describe that ââ¬Å"There are millions of job seekers nationwide, yet 52% of U.S. companies report difficulty filling positions. Of these companies, 47% say candidates lack the ââ¬Å"hardâ⬠job skills or technical skills necessary, and 35% say job seekers lack in experience. Get the experience they crave by completing an internship. Better yet, complete multiple internshipsâ⬠. This is theShow MoreRelatedA University s Primary Mission Essay1704 Words à |à 7 Pages With the demand for higher education increasing and the cost of attending colleges and universities on the rise, society has shown a greater concern for what the objective of every institution of higher learning is. It has led more people to look into the material that is being taught and the ways in which the material is being presented to the students, to determine whether the goals of the institution coincide with their own. 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