The Incarceration Of Drug Offenders - 894 Words

A. Rise in Incarceration of Drug Offenders Another major subset in the overall prison population in the U.S. is the growing rise in incarceration rates of drug offenders. Professor Blumstein notes that when considering the growth of incarceration rates by specific type of crime, such as murder, robbery, assault, burglary, drugs, and sex offenses during the two decades from 1980 to 2001, the single most important result was that the prison rate for drug offenders increased by a factor of 10; moreover, these drug offenders currently account for the largest percentage of both state and federal prison populations (Blumstein, 2011). I. Why Has the U.S. Prison Population Skyrocketed? Now that the dramatic rise in the U.S. prison population is clearly established, the next question is to address the reasons for this extreme increase. Three of the most common explanations for this occurrence is the passage of new federal sentencing guidelines, the enactment of numerous state â€Å"three strikes† laws, and the increased ability to pay for incarceration. A. Federal Sentencing Guidelines Many directly attribute the recent increase in prison population to the enactment of federal sentencing guidelines. For example, Melissa Hamilton, who is a visiting criminal law scholar at the University of Houston Law Center having obtained both a law degree and Ph.D. in criminology and criminal justice from the University of Texas, specifically identifies the increase in the federalShow MoreRelatedThe Incarceration Method Of Dealing With Drug Offenders Essay2094 Words   |  9 PagesAnother downside to the incarceration method of dealing with drug offenders is the fact that a social inequality is formed once they are released from prison. Former inmates are treated less than normal non convict citizens making it hard for them to find decent housing, sufficient paying jobs, and people in which to form meaningful relations with. A lack of these things can bring them back to a performing criminal acts, going farther than just substance abuse in order to make a living that theyRead MoreDrug Addiction Treatment Vs. Incarceration966 Words   |  4 PagesDrug Addiction Treatment vs. Incarceration: Gaining Insight Regarding the Facts Drug addiction is most often defined as a chronic progressive relapsing cycle in which an individual experiences excessive compulsions in using a mood altering substance despite the consequences associated with the drug. Drug addiction is also considered a disease that affects the brain; which results in a chemical imbalance caused by the abuse of illegal substances. The effects of drug usage can cause long term brainRead MoreHow Crime Affects The Community1536 Words   |  7 Pagesespecially divided neighborhoods previously built by family’s in their post WWII economic boom. These neighborhoods are now territories in both urban and rural areas. By which, gang activity advocates deviant behavior ranging from prostitution and drug dealing, too human trafficking and execution style assaults on conflicting or rival gangs. Population reduction is a huge issue in the more urban areas with high crime rates. Modes of transportation and the time of day to travel all become variable sRead MoreThe Incarceration Rate Of The United States1543 Words   |  7 PagesAlternatives to Mass Incarceration Once upon a time, Americans could proudly say that America was the land of freedom and opportunity. As the Pledge of Allegiance states, â€Å"One nation under God, Indivisible, with liberty and justice for all.† However, under the current criminal justice system, more and more people lose their liberties because of the crimes they have committed. According to Roy Walmsley, a consultant of the United Nations and Associate of the International Center for prison studiesRead MoreIncarceration : Balancing Punishment And Treatment988 Words   |  4 Pages4.0 Alternatives to Incarceration Balancing Punishment and Treatment Mass Incarceration In December 2013, President Barack Obama commuted the sentences of eight federal inmates who were convicted of nonviolent crack cocaine offenses, six of whom were serving life sentences (Miles 2014). The surge in the prison population of the United States of America can be attributed to changes in sentencing and policies that created stricter laws and harsher punishments for offenders. For the last half-centuryRead MoreMale And Female Sentencing : A Look Into Alternative Sentencing1274 Words   |  6 Pagespaper was prepared for CRMJ201. Abstract With incarceration rates rising and jail and prison populations at an all-time high, alternative sentencing is being used more often with non-violent offenders. This paper looks at male and female incarceration rates, the use of alternative programs for sentencing between the two and the effectiveness of such programs. During the paper we will analyze sentencing differences between male and female offenders. We will also analyze the use of alternative programsRead MoreAmerica Should Not Afford For Nonviolent Criminals Essay1741 Words   |  7 PagesAmerica cannot afford to continue incarcerating nonviolent criminals. Why reward offenders with food, clothing, shelter, medical care, and treatment programs at the taxpayers expense? Community supervision programs that require offenders to work to support themselves and their families make better sense. In addition, offenders should pay supervision fees, restitution to victims and court costs. Further, offenders on community supervision could utilize to addiction treatment programs and mentalRead MoreThe Flaws of Incarceration in America Essay1366 Words   |  6 Pagesinmates, and its incarceration rate is growing exponentially. The expense generated by these overcrowded prisons cost the country a substantial amount of money every year. While people are incarcerated for a number of reasons, the country’s prisons are focused on punishment rather than reform, and the result is a misguided system that fails to rehabilitate criminals or discourage crime. The ineffectiveness of the United States’ criminal justice system is caused by mass incarceration of non-violentRead MoreThe Incarceration Rate Of The United States1370 Words   |  6 PagesAlternatives to Mass Incarceration Once upon a time, Americans could proudly say that America was the land of freedom and opportunity. As the Pledge of Allegiance states, â€Å"One nation under God, Indivisible, with liberty and justice for all.† However, under the current criminal justice system, more and more people lose their liberties because of the crimes they have committed. According to Roy Walmsley, a consultant of the United Nations and Associate of the International Center for prison studiesRead MoreThe Effects Of Substance Use And Incarceration894 Words   |  4 PagesState s long and complex history of substance use and incarceration. Some could make a strong argument that our country s battle against substance use has been a misguided, ill conceived, expensive, and discriminatory attempt which produced inauspicious results. The War on Drugs and Deinstitutionalization are two such attempts. This paper will analyze how these policy blunders have formed a strong association between substance use and incarceration, how current practice and research is attempted to

Financial report of Swallowfield company Example

Essays on Financial report of Swallowfield company Essay Financial report of Swallowfield Supervisor March 24, Financial report of Swallowfield Financial report of Swallowfield Swallowfield manufactures products for personal care and beauty. It operates in the United Kingdom, the United States, China, Czech Republic, and France, but with it headquartered in the United Kingdom. Its revenues and operating profits improved from the year ended 2013 to the year ended 2014. Creingtons plc, McBridge plc, PZ Cussons plc and Rreckitt Benckiser Group plc are the major competitors Profitability The following table shows profitability ratios for company for the years ended 2011, 2012, and 2013. Table 1: Profitability ratios Ratio Formula 2012 2013 2014 Gross profit margin (Gross profit/ Net sales)*100 (6107/57879)*100=10.55% (3976/48591)*100=8.18% (5174/50033)*100=10.34% Operating profit margin (Operating profit/ Net sales)*100 (1568/57879)*100=2% (-497/48591)*100=-1.02% (768/50033)*100=1.53% Net profit margin (Net income/Net sales)*100 (1263/57879)*100=2.18% (-815/48591)*100=-1.68% (157/50033)*100=0.31% Return on assets {(Net income+ interest expense)/ Average total assets}*100 1263/{(34795+35249)/2}*100=3.61% -815/{(33498+33795)/2}*100=-2.42% 157/{(31765+33662)/2}*100=0.48% Return on total equity (Net income/average total equity)*100 1263/{(13707+13446)/2}*100=9.30% -815/{(12433+13707)/2}*100=-6.24% 157/{(12560+12009)/2}*100=1.28% Swallowfield realized a net profit margin of 2.18 percent in the year ended 2012, but a negative margin in the following year, a loss indicator. A sense of recovery was then realized in the year ended 2014. Each of the other computed profitability ratios shows this trend, and analyzed with other ratios, shows that the company’s profitability is weak but is headed for improvement (Baker and Powell 2009, p. 61- 63; Swallowfield n.d., p. 1). Table 2: Shareholders’ earnings indicators (As offered in the annual reports) Ratio Formula 2012 2013 2014 Earnings per share Net profit after tax and preference dividend/ Number of equity shares 8.60 -4.96 4.87 Dividend per share Total equity dividend/number of equity shares 11.2p -7.2p 1.4p Both earnings per share and dividend per share reflect on the company’s profitability. The difference between earnings per share, in pounds, and dividend per share, in pence, however shows that the company’s percentage of shareholders’ return on investment is very low. This makes it suitable for long-term investors, because of accumulated value on shares and forecasted improvement in profitability. Lack of standards for evaluating the rations and inability to capture price changes are some of the challenges to application of these ratios (Debarshi 2011, p. 73; Perriasamy 2009, p. 4-75; Swallowfield n.d., p. 1). In addition, the reports do not contain income statements for the company and group data are used as estimates. Efficiency Below is a summary of efficiency ratios for Swallowfield for the years ended 2011, 2012, and 2013 Table 3: Efficiency ratios Ratio Formula 2012 2013 2014 Fixed asset turnover Net revenues/ Fixed assets 57879/11779=5.01 48591/11559=4.20 50033/11117=4.5 Total assets turnover Net revenues/Total assets 57879/34795=1.66 48591/33498=1.45 50033/31756=1.58 Inventory turnover Cost of sales/average inventory 44859/{(8297+8428)}=5.36 44616/{(7191+8297)/2}=5.76 44859/{(7065+7294)/2}6.25 The turnover ratios indicate an entity’s ability to convert its assets into revenues, efficiently. The fixed asset turnover, for the year 2012, shows that for every unit pound worth of fixed assets, Swallowfield generated 4.10 pounds of revenues. The efficiency reduced in the year 2013 but its improvement in the year 2014 suggests an average improvement trend. The same trend is evident in total assets turnover and inventory turnover and suggest greater level of efficiency in future management of the company’s assets. The ratios do not however incorporate qualitative aspects of the organization an entity’s background information such as size. There was no information on company’s income statements and group data was used to estimate company’s ratios (Kuppapally 2008, p. 224- 228; Swallowfield n.d., p. 1). Liquidity The following table shows liquidity ratios for the three accounting years. Table 4: Liquidity ratios Ratio Formula 2012 2013 2014 Current ratio Current assets/Current liabilities 23087/20910=1.10 21869/21282=1.03 20433/19481=1.22 Acid-test ratio (Current assets- inventory)/ (Current liabilities- Overdraft) (23087-8297/20910=0.71 (21869-7294)/21282=0.68 (20433-7065)/194810.80 Swallowfield’s current ratios are commendable but weak, based on the recommended value of 2:1. Even though a decline in the ratio was reported from the year ended 2012 to the year ended 2013, the greater improvement in the year ended 2014 suggests that the company is enjoying an overall improvement in its liquidity. Acid-test ratios, for the three periods, have been less than the recommended value of 1:1. This suggests a weak liquidity, though improvement is evident. Even though the company may be able to meet its short-term obligations and its liquidity shows an improving trend, the liquidity is below recommended level. The ratios, and other ratios, are limited to reliability and validity of an entity’s financial accounting processes and differences in practices limits comparison across organizations (Debarshi 2011, p. 65, 77; Swallowfield n.d., p. 1). Gearing The following table summarizes the company’s gearing ratios for the accounting periods. Table 5: Gearing ratios Ratio Formula 2012 2013 2014 Debt to equity ratio Total debt/Owners’ equity 23584/13615=1.73 23643/11888=1.99 21693/11793=1.53 Debt ratio Total debt/ total assets 23584/33199=0.64 23643/35531=0.67 21693/33486=0.60 Swallowfield’s debt-to-equity ratio for the three accounting periods is however higher that the recommended 1:2 ratio, indicating excessive reliance on external financing and weak gearing. Even though an increase in the ratio occurred from 2012 to 2013, the significant decrease in the year 2014 suggests improvement. Debt ratio also shows weakness and possible improvement on the company’s gearing as the ratio exhibits a decreasing trend. Consistency on the strength and trend of the two ratios, as well as consistency with other ratios, means reliability in the company’s improvement towards stability. The ratios overlook qualitative elements of the organization and background information, factors that limit validity (Kuppapally 2008, p. 216, 217: Swallowfield n.d., p. 1). Reference list Baker, H and Powell, G 2009, Understanding financial management: A practical guide, John Wiley Sons, Hoboken. Debarshi, B 2011, Management accounting, Pearson Education India, New Delhi. Kuppapally, J 2008, Accounting for managers, PHI Learning Pvt. Ltd., New Delhi. Perriasamy, P 2009, Financial management (2nd Ed.), Tata McGraw-Hill Education, New Delhi. Swallowfield N.d., Reports accounts, Swallowfield, Retrieved March 24, 2015, .

Christan World View for Doctrine of Trinity - MyAssignmenthelp.com

Question: How do you understand the doctrine of the Trinity? Answer Discussion: The doctrine of Trinity is foundational to the faith of Christian religion. It is important to understand the role of God and how exactly it is related to us. The major point of consideration is the presence of God as one and also as three. There remains a contradiction to this part. The three distinct persons are the Father, Son and the Holy Spirit. If stated differently, it can be said that God is actually one in presence but three in person (Grenz Smith, 2015). The three persons have distinct characteristics. In the words of Bible, Father, Son and the Holy Spirit are all considered as God and at the same time they are considered as distinct persons. The relationship between the Father, Son and the Holy Spirit is complicated as well. Sometimes, the Holy Spirit is considered as a force and at the same time, he is considered as a person who can speak, think and can understand and give reason as well. The Holy Spirit has the quality of parenthood (Bbc.co.uk, 2017). Thus, he is a real person and not a mere force. Sometimes it is assumed that there is no God and at times, it is also divided into three beings. References: Bbc.co.uk (2017) Introduction to the Trinity Retrieved from: https://www.bbc.co.uk/religion/religions/christianity/beliefs/trinity_1.shtml [Accessed on: 15-5-2017] Grenz, S. J., Smith, J. T. (2015).Created for community: Connecting Christian belief with Christian living. Baker Academic.

Information Ecologies

Wiki Evaluation Description of Structure and Purpose The self-declared purpose of the wiki is, â€Å"to become the most comprehensive and appropriately structured wiki on the complex interdisciplinary and integrated issue of knowledge management† (Wikia, 2011). The wiki offers a wide range of destinations to various elements of knowledge management.Advertising We will write a custom report sample on Information Ecologies-The Next Level specifically for you for only $16.05 $11/page Learn More The organization of content is by categories and not by articles, as compared to other wikis such as Wikipedia. It enables visitors to browse through it, to search the categories for information and to contribute towards the content of the wiki. If anyone wants to add to the content of the wiki, he or she needs to register and create an account to be part of the collaborative community. Its design is such that it allows one to easily create an article within t he wiki and post it for everyone’s consumption. Overall Look and Feel The home page of the wiki contains more than fifty links and widgets placed on the page using various techniques. They include icons, drop down menus, highlighted text, hyperlinked texts, and bookmarks. In addition, it has links to other wikis run by Wikia. Wikia kept the use of color and graphics to a minimum. The only exceptions to this are the links to other wikis and websites. This makes the wiki appear a bit drab, which is a common feature of academic and knowledge based websites. The high number of links on the first page makes the wiki feel heavy and crowded. This wiki targets the â€Å"dispersed KM comminities and resources† that include academics and knowledge management professionals (Wikia, 2011). What the Site Gives The wiki gives knowledge management enthusiasts the opportunity to collaborate and share information in an online platform. They can browse through the structured content and participate in online polls on various aspects of knowledge management. They can also join debates and discussions in forums on the wiki. It provides links to other educational websites that may be of interest to a knowledge management practitioner. Another important feature of the wiki is its attempt to provide articles in more than on language. It does not have translation options though, limiting cross language collaboration. There are many categories and articles that have not yet been developed. The information content is still very thin and narrow. References Cummings, R. E. (2008). Wiki Writing: Collaborative Learning in the College Classroom. Michigan: University of Michigan Press.Advertising Looking for report on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More Rigby, B. (2008). Mobilizing Generation 2.0: A Practical Guide to Using Web 2.0 Technologies to Recruit , Organize and Engage Youth. Hoboken, NJ: John Wile y and Sons. Wikia. (2011). About Knowledge Management. Retrieved from Knowledge Management Wiki: https://knowledge-management.fandom.com/wiki/Knowledge_Management_Wiki This report on Information Ecologies-The Next Level was written and submitted by user Dayana Turner to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.