Drug Possession And Drug Related Crime - 2684 Words

Macro Problem The criminal justice system and government have too harsh of penalties related to drug possession and drug related crime. We have made substance abuse a crime instead of treating it as a disease, thus creating overcrowding in prisons, unemployment rate increases, increase in welfare recipients, and many other social issues. We do not spend enough money on treatment programs so many of addicts are housed in jail and prison. This issue impacts my client, Amber, because she was in much greater need of substance abuse treatment than jail time. If she had an opportunity to address her mental health issues when she first entered the criminal justice system, she may have stopped illegal activity, sought treatment for her addiction and changed her trajectory. Intervention Implementing a program that offers comprehensive mental health assessments in jail that include: case management by a social worker, treatment plans and goals, Long-term substance abuse rehabilitation, and aftercare. This intervention will occur on a state level. Context Substance use and misuse has been a societal problem for centuries. Kentucky, specifically has struggled with prescription drug abuse over the last 20 years, and â€Å"Kentucky has the highest rates of illicit opioid use than the nation for all age groups† (REACH of Louisville, 2011, p. 4) not to mention the â€Å"highest drug overdose death rates in the country, at 17.9 per 100,000 people; ranking sixth highest in the nation† (Cordini,Show MoreRelatedMarijuana Has Always Been A Concern In How It Should Be1625 Words   |  7 Pagesmarijuana. This leads to the question how does ethnicity play a role in arrest/incarceration rates when taking into account marijuana usage? Looking at the prohibition of marijuana, how some states have legalized it and others still have it as an illicit drug and how ethnicity plays a role. The rates of usage based on ethnicity and how it affects the youth in neighborhoods and colleges, with the racial profiling that goes with it. Finally, h ow marijuana is seen when it shifts when ethnicity is put intoRead More`` The House I Live ``1921 Words   |  8 Pagesworld’s largest jailer, for over 40 years, the War on Drugs has succeeded in imprisoning more than 45 million people. Although one might think that the law enforcement has cleared the streets from drugs, unfortunately, drugs are still more available than ever. Historically, certain drugs that are illegal today were commonly used in America. In the 1800s, drug addiction was looked at as a public health issue, whereas today it’s treated like a violent crime (The House I Live In). Eugene Jarecki, author andRead MoreLegalization Of Marijuana Should Be Legal930 Words   |  4 PagesSince the 1970’s, marijuana has increasingly taken the forefront as the next â€Å"socially harmless† drug of choice, akin to the likes of alcohol and tobacco. Many state legislatures have begun a decriminalization process, and in some cases, full legalization and regulation. Though the scope of the following research is not to discuss the differences in legislation, the broad spectrum between completely illegal and legal use of marijuana should be noted. Regulation varies greatly from incredibly restrictedRead MoreEffects Of Marijuana On The Body1139 Words   |  5 Pagesloss of coordination. As a person uses the drug they begin to become slower and slower when an instantaneous reaction is required. For example, using marijuana can make it difficult for a person to simply catch a ball in the sport of baseball even if before using marijuana that same person did not have difficulty with this task. (â€Å"Marijuana†) The main ingredient in marijuana that has a negative effect on the body, specifically the brain, is THC. When the drug is inhaled it begins affecting the brainRead MoreThe United States Current Drug Policy882 Words   |  4 Pagesstringent illegal drug use policy and the high percentages of its population that have consum ed illegal substances. The United States has issued a drug war against millions of Americans who use and sell illegal substances. This war has cost taxpayers billions annually and continues to contribute to an incarceration rate that surpasses any other country (Walmsley 2009). Although, stringent policies have lowered the decline in U.S drug consumption since the 1970’s, the war on drugs in the United StatesRead MoreRelationship Between Drug And Crime1050 Words   |  5 PagesIs There a Relationship between drug and crime? Is there a relationship between drug and crime? My topic is deliberately based on whether or not there is a relationship between drug crime. My reasoning and facts should persuade you to believe that crime drug are related. My essay will have quotes, facts, and reasoning, which will all revolve on my essential question. Drug related offenses and a drug-using lifestyle are major contributors to the U.S crime problem. Provisional data from 1991 showRead MoreCriminal Justice Process Ensures Individuals Rights1439 Words   |  6 Pagessystem is divided into three main components. The first component is the police and law enforcement. This may involve state, federal and municipal agencies that have the responsibility of ensuring peace, providing emergency assistance, investigating crimes and apprehending suspects. The second component is the court system, which is involved in the prosecution of criminal suspects, carrying out trials and giving out sentences to those found guilty of their offences. The third component is the correctionalRead MoreDrugs, Crime And Violence915 Words   |  4 Pageshas high levels of drug use (Abadinsky, 2014). Drugs, crime and violence are related in a number of ways. The most obvious reason is that certain drugs are deemed illegal in the United States; therefore, making it a crime to use, possess, distribute, or manufacture these substances (Abadinsky, 2014). These drugs can influence the user’s behavior and can lead to violent acts or other criminal activity being committed. This essay will examine the connection between drugs, crime and violence and discussRead MoreMandatory Sentencing For Minor Drug Offences957 Words   |  4 Pages1971, the United States has been on a war against drugs. Yet four decades and one trillion dollars later, we are still fighting this war (Branson). All that we have to show for this war is drugs running rampant and tons of citizens incarcerated. Mandatory sentencing for minor drug offences should be overturned due to overflowing prisons, damaging families, and the scare tactic it was created to be has failed. Due to mandatory sentencing for minor drug offences, the American prison system is overflowingRead MoreEffects Of Decriminalization Of Drugs786 Words   |  4 PagesDecriminalization of Drugs The War on Drugs has been a miserable failure. Prohibition does not work—if people need their fix, then they somehow find a way to get it. Obviously, it would be a much better world out there if drug abuse did not exist; nevertheless, users are still going to seek out ways to use and abuse drugs. Controlled substances are dangerous and should be treated with respect. People in possession of drugs should be treated with respect and not be looked at as violent criminals. Drug decriminalization

Native American Identity A Diverse And Multicultural...

When viewing the Native American population, it is easy to overlook the complexity of a very diverse and multicultural community. According to the Bureau of Indian Affairs (BIA) (2016) there are 566 Federally recognized tribes in the United States. Each tribe has unique cultural differences based on language, geographical settlement, and cultural beliefs. Many tribes speak different languages to this day and other tribes hold historical reference to nomadic lifestyle in comparison to other tribe’s preference of stable farming. Though there is diversity displayed through historical record, the introduction of European migration created a tragic commonality severely affecting Native American identity. The conceptualization of Native American identity is to consider tribal membership, specific customs, and traditions as a definition of â€Å"Indianness† (Choudhuri, Santiago-Rivera Garrett, 2012). This identity of thriving nations across the continent were reduced to reser vations, forced to change cultural livelihood, and abandon self-governed society as they were forced to assimilate to European culture and ideology. With dramatic decrease to the access of cultural heritage, Native American’s as a whole began the struggle to hold onto tradition and culture over generations. Counseling the Native American community begins with recognizing prevalent mental health issues, recommended treatment approaches, and understanding the differences between individual and community whenShow MoreRelatedA Learning Diverse Environment : A Multicultural Education1383 Words   |  6 PagesLearning Diverse Environment A multicultural education is a form of education that incorporates a diverse cultural background into learning. Having a multicultural education is beneficial in an abundance of ways especially for the younger generation. American schools should implement multicultural education in classrooms to promote positive attitudes toward one own’s culture and others. The US Census Bureau claimed that America consists of six different races (excluding Whites or Americans): AmericanRead MoreDiversity, Racial, And Cultural Factors1277 Words   |  6 Pages Multicultural competence is defined as acquiring the essential skills in order to interact successful with individuals of diverse cultural or ethnic backgrounds (Holcomb- Mc Coy Myers, 1999). Multicultural competency in counseling helps clinicians diminish the deeply rooted assumptions of a particular group and enables them understand their own values and gain a better perspective and empathy to successfully respond towards the needs of diverse populations. Clinicians are able to learn and recognizeRead MoreThe Benefits of a Multicultural America1460 Words   |  6 Pages GEN. 220 February 27, 2014 The benefits of a Multicultural America In America, people are born and raised to believe that this country was founded on human rights such as life, liberty, and pursuit of happiness. In reality these rights were not always accessible for minorities in United States. Minorities in America have had to overcome obstacles including being treated as second class citizens. Multiculturalism has existed throughout the history of America. People have migratedRead MoreMulticulturalism in America: A Modern Day Interpretation1610 Words   |  6 Pagessituation. Multiculturalism, once a radical idea in America, has risen through time to promote peace and equal coexistence for Americans. In order for a society to be great, it needs to promote and encourage the fair treatment of everyone equally. All of this can be accomplished with the once radical idea of multiculturalism is a belief that encourages the settlement of communities that contain different aspects of cultural behaviors and thinking. Throughout the history of the United States, the conceptRead MoreMulticultural Families1852 Words   |  8 PagesMulticultural Families Tammy Thomas Liberty University Abstract This paper discusses the dynamic issues involving the diversity of multicultural families in regards to race, ethnicity, socioeconomic, gender and sexual orientation. This paper will also highlight same or different minority or cultural backgrounds, identity and biases involving multicultural families. How multicultural families incorporate their beliefs, cultures and values into a family unit as well as the transformation of acculturationRead MoreDiversity And Diversity Within The Classroom1550 Words   |  7 Pagespromote the different cultures. When a teacher values diversity, this attitude will trickle down and impact students in a positive way. It is not enough to just talk about being diverse, teachers must show they embrace multiculturalism through their actions. For example, when asking students to solve a problem, assemble diverse teams of students with varying skills and perspectives to work together in groups to solve the problem. Teachers must also provide students with a safe, inclusive, supportingRead MoreCultural Identity And Ethnic Identity1253 Words   |  6 PagesThe models of cultural identity share most of the same mutual characteristic but the experiences each individual endure in life will have the individual thinking about their belief. The cultural identity is the individuality or feeling of belonging. When thinking about a Native American understanding the racial and ethnic identity of an individual is important part of that individual. Racial and ethnic identity is a contribution to complete understanding the Native American. For some mainly noticeableRead MoreCultural And Educational Areas Of The United States1703 Words   |  7 Pagescultural and educational areas. We went over a large variety of multicultural influences and their impact on us personally and in educational settings, and I feel that I have grown immensely in numerous categories. Culture is such a big part of all of our e veryday lives, and it impacts the way to act much more than we could ever realize. The world is full of diversity, throughout every continent. The United States is becoming more and more diverse as time goes on, and some people need to change with theRead MoreThe Role of Multicultural Literature Essay1213 Words   |  5 PagesAs globalization is on the rise, so is the diverse student population rising in schools all over the United States, including students who are learning English as a new language. These students are English Language Learners (ELLs); they are learning English for the first time in addition to their native language. They’ve either had little or no knowledge of English before entering the school environment. According to the National Center of Educational Statistics (2013), an estimated 4.7 million orRead MoreMulticultural Competence Of School Psychologists1031 Words   |  5 PagesMulticultural Competence of School Psychologists For more than two decades, school psychology has known about the necessity for, and importance of, developing multicultural competence (Fouad Arrendondo, 2007). From research, ethics, and practice standards, school psychologists and other school personnel have been aware that an effective school professional is multiculturally competent and able to make sense of students’ sociocultural, socioracial, and sociopolitical backgrounds that

Taxation Rules And Regulations On Monish -Myassignmenthelp.Com

Question: Discuss About The Taxation Rules And Regulations On Monish? Answer: Introducation The annual report of Monash IVF Group Ltd has been analysed with a view to evaluate the stock and contributed capital of company Common stock Contributed capital Accumulated profit Retained earnings and reserve. It is observed that common stock is the accounting of money given by shareholders for the ownership. On the other hand, Contributed capital is also the same amount but not redeemable unit and unless company is wind up. Accumulated profit is the overall profit collected by the company since then. Retained earnings and reserve is the amount of profit which has not distributed by company to its stakeholders (Blouin and Robinson, 2014). Equity (Amount in dollar million) ($M) 2017 2016 Common stock 428 423 Accumulated profit (113) (104) Retained earning 161 161 Total equity 287 288 Discussion on the retained earning Company has maintained stable retained earnings in both years. However, the main objective of not plugging back of this capital in its business is based on the return on capital employed of company. Monash IVF Group Ltd is not finding a good reason to expand its business as company is having sluggish market conditions. It is considered that tax is the amount which is charged on the profited of company. Monash IVF Group Ltd has paid tax amount AUD $ 12 million. Company has Monash IVF Group Ltd has maintained stable tax payment since last two year which is good indicator for company (Brondolo, 2009) Particular(AUD $ in million) 2015 2016 Income tax expenses 12 12 Company has to adopt proper tax planning process with a view to reduce the tax payment. In addition to this, company has increased deferred tax liabilities by AUD $ 1 million. After evaluating the annual report of Monash IVF Group Ltd, it is observed that tax expenses shown in the books of account of company is not same as the amount computed by charging 30% tax on the profit of company. It is considered that Monash IVF Group Ltd has paid tax AUD $ 12 million. On the other hand, if tax rates time tax payment is computed it would be around 30% % net profit i.e. 41* 30%= AUD 12.3. However, this is very less amount of tax differences. It has aroused due to difference between the accounting and taxation law rules and regulations (Monash IVF Group Ltd, 2017) Explain why this It is considered that treatment of charging tax on the earned profit is different in accounting and income tax rules and regulations. The tax expenses shown in the financial statement of company would be based on the income tax rules and regulations. On the other hand, tax rate computed on the net profit would be based on the profit computed as per the rule and regulations. There are main two reasons of differences. First is related to recording of revenue and expenses in profit and loss account as per the accounting and income tax rules and regulations. As there is different recording of expenses and revenue, such as charging depreciation, recording donation and bad debts as per the accounting and income tax rules and regulation as per AASB-122. The annual report of Monash IVF Group Ltd has shown that it has recorded deferred tax liabilities amount AUD $ 2 million in its non-current liabilities. This deferred tax amount needs to be recognized and carried forward to the extent that is reasonably sufficient for the future taxable income. It is analysed that Monash IVF Group Ltd has paid lower tax as per its income tax rules and regulation as compared to its tax computation based on the accounting rules. .therefore, payment beyond that has been kept at the deferred tax liabilities. It reflects that company may need to pay this tax payment in future if taxation rules and regulations policies changes (Brigham and Ehrhardt, 2013). On the other hand, if Monash IVF Group Ltd pays higher tax as per the income tax rules as per the accounting rules and regulations then it needs to charge in its books of account of company. Particular (AUD $ million) 2017 2016 Deferred tax assets 2 1 Current tax assets and other income tax payable by company With the ramified changes in taxation rules and regulations, company needs to book taxation payment entries in its books of account to keep the record of the tax payment. In Monash IVF Group Ltd, company was having AUD $ 10 million tax payable which it has recorded in its current liabilities section. It reflects that company may need to pay current tax to government in near future (Gitman, Juchau and Flanagan, 2015). Deferred tax payment of Monash IVF Group Ltd in 2017 is zero. Company has paid all of its deferred tax to government AUD $ 10 million in 2016. Particular(AUD $ in million) 2016 2017 Income tax payable 10 0 Why income tax expenses is not same as the income tax payable It is evaluated that income tax payable of company was AUD $ 10 million in 2016 which has gone down to zero. It is the amount of tax which would be payable by Monash IVF Group Ltd in near future. On the other hand, income tax expenses are the amount charged on the profit and loss account of company and would be deducted from its net profit. Income tax payable includes all the tax payment including for all the years. In addition to this, income tax expenses are the charged only on the current year profit of company. Is the expenses shown in the income statement is not same as the income tax paid in its cash flow statement? If not After evaluating the annual report of Monash IVF Group Ltd, it is considered that income tax expenses shown in the income statement is not same as the income tax paid in its cash flow statement (Evers, Meier, and Spengel, 2014). Why are the differences? Cash flow statement reflects the cash inflow and outflow of money in the current year irrespective of the fact that it relates to current year or previous year. The cash flow of income tax reflects the tax payment of company irrespective of the fact that it relates to current year or previous year. The income tax shown in the cash flow statement is zero. It reflects that in current year company has paid zero amount of tax. On the other hand, income tax expenses shown in the profit and loss account is the amount of tax charged on the profit and loss account. The current tax expenses of Monash IVF Group Ltd is AUD $ 12 million. Now in the end, it could be inferred that each and every statement of company has its own recording process and values. These documents serve their own particular objects. There is zero amount of tax payment in the current year of Monash IVF Group Ltd. Therefore, there is no amount shown in the cash flow statement of company. Treatment of recording of tax in the books of account of Monash IVF Group Ltd Interesting thing about the recorded its entire tax amount Recording of income tax in the books of account of company is based on the taxation rules and regulations given under AASB-112. It is considered that entries for tax recording are done in the profit and loss account, balance sheet and cash flow statement. The main interesting thing about the recording of tax is related to contradiction of tax computation as per the accounting rules and regulations and taxation rules and regulations (Monash IVF Group Ltd, 2017). Surprising thing about the recorded its entire tax amount The main surprising thing about recording of tax in the books of Monash IVF Group Ltd is related to corporate governance recording and income tax rules. Company needs to block high amount in its deferred tax liabilities in case its tax computation is low as per the accounting rules while comparing the same with the taxation rules. In addition to this, Monash IVF Group Ltd can never have deferred tax assets and deferred tax liabilities at the same. Difficulty in recorded the entire tax amount Monash IVF Group Ltd has complex tax recording structure. The main problem arise when the income tax expenses is not same as per the tax rate income computation of company. Monash IVF Group Ltd has found difficult to bifurcate tax payment as per the rule and regulation given under AASB-112. New insight about the company account for the income tax The main insight about the recording of tax in the books of account is related to changing taxation rules and regulations. Company needs to be ready and alert for the taxation rules and regulation. Company might face cumbersome and complicated process while recording of taxation rules and regulation in its books of account. References Ballas, A.A., Skoutela, D. and Tzovas, C.A., 2010. The relevance of IFRS to an emerging market: evidence from Greece.Managerial Finance,36(11), pp.931-948. Blouin, J.L. and Robinson, L.A., 2014. Insights from academic participation in the FAF's initial PIR: The PIR of FIN 48.Accounting Horizons,28(3), pp.479-500. Brigham, E.F. and Ehrhardt, M.C., 2013. Financial accounting: Theory practice. Cengage Learning. Brondolo, J., 2009.Collecting taxes during an economic crisis: challenges and policy options(No. 2009-2017). International Monetary Fund. Evers, M.T., Meier, I. and Spengel, C., 2014. Transparency in Financial Reporting: Is Country-by-Country Reporting suitable to combat international profit shifting?. Gitman, L.J., Juchau, R. and Flanagan, J., 2015.Principles of managerial finance. Pearson Higher Education AU. Monash IVF Group Ltd, 2017, annual report, Retrieved on 22st January, 2017 from https://ir.monashivfgroup.com.au/Investor-Centre/?page=Annual-Report

The Arctic Circle Essays - Reindeer, Caribou, Environmental Science

The Arctic Circle Ditions enclose roughly the same territory, which is somewhat larger than the region bounded by the Arctic Circle, and will be used as the basis for this article.The largest Arctic tundra areas are in Canada, Russia, Greenland (Kalatdlit-Nunat), Scandinavia, Iceland and Alaska.Climate and Land Formation Tundra climate is characterized by harsh winters, low average temperatures, little snow or rainfall, and a short summer season (Goudie 1993). The arctic tundra, in particular, is influenced by permafrost, a layer of permanently frozen subsoil in the ground. The surface soil, which tends to be rocky, thaws in summer to varying depths. The combination of frozen ground and flat terrain on the tundra impedes the drainage of water. Held at the surface or saturating the upper layer of soil, the water forms ponds and bogs that provide moisture for plants, thereby counteracting the low precipitation.In relatively well-drained locations, the periodic freezing and thawing of the soi gy are also extremely important. Some animals adapt well to Arctic conditions; for instance, a number of species of mammals and birds carry additional insulation, such as fat, in cold months (Urquhart 1995).The Arctic has more than 400 species of flowering plants. The vast stretches of tundra that cover the plains and coastal regions consist of low creeping shrubs, grasses, thick growths of lichens and mosses, and herbs and sedges.Abundant animal life inhabits the Arctic, both on land and in the sea. Arctic mammals include polar bear, arctic fox, ermine, marten, arctic wolf, wolverine, walrus, seal, caribou, reindeer (domesticated caribou), musk-ox, lemming, arctic hare, and many species of whale.Birds are plentiful throughout the Arctic Regions. The guillemot and little auk nest by the thousands along cliffs. Ravens, snow buntings, and sandpipers have been seen in the remotest northern land regions, as have the snowy owl and the gyrfalcon. Various species of gull, including the jaeger, also r ange far t laska and northern Canada still follow a subsistence lifestyle. They live as their ancestors have, measuring their lives with the caribou.The Porcupine caribou herd sustains some 7,000 aboriginal people in northern Canada and Alaska. They rely on caribou meat for food and on the herd for learning the ways of their culture. For the Gwich'in, which means "caribou people," this animal is the spiritual center of life. Young men learn from their fathers and uncles how to hunt wisely and use all parts of the animal. Young women learn from their mothers and aunts how to preserve the meat and take care of the hides. Elders share their knowledge with their people, teaching them how to make valuable medicines and clothing from the caribou.Today the essentials of life, the values and social order of the Gwich'in depends upon nature's natural cycle, and the return of the caribou. For these people, the caribou must return each year forever.If the Porcupine caribou herd is disrupted, e ven for a few years, ding air currents bearing pollution from the industrial countries and the fact that most of the pollutants biomagnify in fat are threatening the very survival of humans and animals living in the Arctic. Fat is packed with energy making it possible for marine animals and humans to survive in the Arctic (meat and sugar diets are not adequate in the frigid climate) but the fat diet magnifies pollution. The international fund for animal welfare recently found arctic seals to be polluted with 29 chemicals including pesticides, PCBs, arsenic, mercury, cadmium as well as hydrocarbons from petrol soot and tar. The seals milk contained radioactive caesium-137 and strontium 90 from reactor wastes. Polar bears, walruses and humans top the food chain and bear pollution loads that have begun to threaten their survival. When PCBs reach a critical level in fat, males loose the ability to produce sperm, the most efficient food gatherers are sterilized first leaving profound imp acts on the evolution of the animals. T rmer Soviet Union, Eastern Europe and North America. DDT long banned in Canada and the United States is used extensively in Central and South America and is a threatening pollutant of the Arctic. A recent study traced DDT and PCBs from the Caribbean (including industrial Merida) up the Mississippi Valley to Southwestern Ontario and presumably beyond