Separation of Powers UK

Separation of Powers UK What was the purpose of the ‘separation of powers as originally envisaged? How does it operate in contemporary practice? Note: Headers have been removed to show that word count is not breached by more than 10% To answer these questions I will need to identify a few key concepts, firstly Separation of Powers and what this means- Separation of powers is the idea that the three functions of government: Legislation, execution and adjudication should be dealt with by separate branches of government: Legislature, Executive and Judiciary[1]. When it comes to the phrase ‘Originally envisaged it has to be worked out who is being referred to the- Montesquieu is the person generally linked with the phrase separation of powers which he wrote about in The Spirit of the Laws. I will speak about Montesquieu views in the first section of the essay. ‘Originally Envisaged may however also refer to the views of the founding fathers and in particular those that contributed to the Federalist papers as they wrote numerous times about the importance of the separation of powers. (To tackle how it was originally envisaged I will make reference to documents written by these parties and extensively use q uotes from The Spirit of Laws, The Federalist Papers and the American Constitution to back up my points and to analysis what they originally envisaged) I will write about this in the section after discussing Montesquieu and his views on ‘Separation of powers. These two sections will answer the section of the question on how ‘Separation of Powers was ‘Originally envisaged; I will then discuss what the purpose of ‘Separation of Powers was according with relation to Montesquieu The Founding Fathers. I will then go onto answer the second part of the question- Outlining where ‘Separation of Powers is not being strictly followed and where problems exist within the system and where ‘Separation of Powers is followed in Contemporary America. Montesquieu is an important figure when discussing Separation of Powers due to his book The Spirit of the Laws in which he outlines why the Separation of Powers is necessary and how it should be separated. Montesquieu discusses how ‘Democratic and Aristocratic states are not necessarily free ‘Tis necessary that by the very disposition of things power should be a check to power'[2] In other words there should be checks and balances to ensure Liberty can exist. Ensuring Liberty is a key theme in The Spirit of Laws and could be seen as the purpose of the ‘Separation of powers according to Montesquieu. But to be able to tell if this operates successfully in contemporary practice we must look at we must look at how Montesquieu explains it- he uses the British constitution as his main example[3] seeing the British system as one that was a free state[4]. He sees the reason for this is because of the independence that exists between the different bodies- ‘Legislative , Executive and Judiciary stating that There is no liberty, if the power of judging be not separated from the legislative and executive powers'[5] this system of power being restrained by other powers[6] is the reason according to Montesquieu why the British constitution could ensure Liberty. These regulations on power had in Montesquieus opinion the power to stop corruption or tyranny as he believes that ‘Every man invested with power is apt to abuse it'[7] This is an argument for the separation of powers as the statement ‘Every Man suggests that any person given absolute power will ‘abuse it, It is important to note however this does not mean that Montesquieu favoured democracy he simply believes that as long as there is separation of powers liberty is ensured he even states that most Kingdoms of Europe enjoy moderate government[8] Not because of any democratic principle but because ‘the prince who is invested in the first two powers, leaves the third to hi s subject'[9] (The third power referring to the Judiciary). Montesquieu places much emphasis on judicial independence, which is important to note as it will become relevant when looking at how it operates in contemporary practice as the appointments by the executive to the Supreme Court may be a potential problem. Another point to note within this section is how separate Montesquieu intended the different bodies to be- whilst he stated that they should remain separate he also mentions that if ‘The legislature think itself in danger by some conspiracy against the state It might authorise the executive power, for a short and limited time, to imprison suspected persons'[10] this suggests that whilst Montesquieu believed that separation was necessary he also believed that if necessary the different parts of government should be able to interact in such a way if it is deemed necessary. It is also important to make clear that Separation does not mean that the 3 different parts will not be able to communicate, indeed Montesquieu believes it necessary for example the Judiciary to be informed of law from the legislature and that they must follow the ‘exact letter of the law'[11]. To summarise Montesquieus views on Separation of Powers I would say that he believes that the purpose of the Separation of the three bodies of government is to ensure that power is not abused, however as mentioned previously there are some limitations to this separation which can be summed up by Montesquieu himself ‘Should abuses creep into one part, they can be reformed by those that remain sound'[12]. Montesquieu is important as he heavily influenced the founding fathers during the creation of the American Constitution and it can be seen that the founding fathers have built upon Montesquieus writings in The Spirit of the Laws, It should be noted however that although Montesquieu was the first person to write about the Separation of in the way it is contemporary understood, there are many links to Polybius and the concept of a mixed constitution[13], Polybius also mentions separate branches of government[14] and as such is important to note along with Montesquieu when discussi ng separation of powers. I will now discuss what the Founding fathers (Specifically those involved with the drafting and approval of the constitution) thought of the Separation of powers as how they ‘Originally Envisaged is crucial to answering the second part of the question, this section will be less detailed than the section on Montesquieu as they were heavily influenced by Montesquieu (Which I will prove later) so will share much of the same purpose and views on the Separation of powers. I will look at a few key Documents from the Federalist papers- 47 and 51- and also at the American Constitution, the Constitution should give an insight into what was originally envisaged and the Federalist papers should give more of an insight into what the purpose was. Firstly the American constitution- the phrase ‘Separation of Powers is not found in the constitution however the principles are prevalent throughout it and the influence of the concept of ‘Separation of Powers strong, many of the constitutions of individual states specifically mention the need for separation of powers[15] Notably Virginia- ‘That the legislative, executive, and judicial departments of the Commonwealth should be separate and distinct'[16]. Although the American constitution does not cite anything quite as clear as Virginias section on the Separation of powers the way it is built is clearly shows the influence of Separation of powers with legislative power being granted to Congress in the first article ‘All legislative Powers herein granted shall be vested in a Congress'[17] Similarly Executive power granted to the president ‘The executive Power shall be vested in a President'[18] and Judicial power ‘The judicial Power of the United S tates shall be vested in one supreme Court and in such inferior courts'[19]. It is clear that whilst separation of powers is not mentioned as it is in the Virginian constitution the principle is well and truly understood and represented by the Founding Fathers and the Constitution, these three quotes were taken from the first three articles respectively, so it can safely be assumed that the Separation of Powers in some form or another was an aim of the constitution. So as ‘Originally Envisaged the constitution shows that three distinct branches were considered necessary, with regard to what the purpose of it was we need an insight into what the Founding Fathers considered, and the Federalist papers provide such an insight which is extremely useful when trying to find out the purpose of ‘Separation of powers. I will now discuss the relevance of the Federalist papers and conclude on what they saw the purpose as. The Federalist papers were essentially pieces of propaganda designed to gain support for the constitution[20], they were written by Alexander Hamilton, John Jay and James Madison[21] who were all founding fathers- James Madison is of particular importance as he is considered the Father of the constitution and is said to have played a ‘Pivotal Role in the drafting of the document[22], the papers were published anonymously but the two papers I will be looking at are said to be written by- 47 (Madison) 51 (Either Hamilton or Madison)[23]. The reason I have chosen these two papers is because they both make mention of Separation of powers and as Madison is considered the Father of the constitution it will give an insight into what the purpose of Separation of Powers was as originally envisaged by the Founding Fathers in the Constitution. Firstly Paper 47, this paper by James Madison makes it clear what the purpose of Separation of powers is- it states ‘The preservation of libe rty requires that the three great departments of power should be separate and distinct'[24] so like Montesquieu the purpose is Liberty, this paper also acts to support the idea that Montesquieu was a big influence on the American Constitution with the statement ‘The oracle who is always consulted and cited on this subject is the celebrated Montesquieu'[25], as discussed in the section on Montesquieu there are caveats with the separation of powers and Madison also accepts and discusses these in this paper, using Montesquieu as his guide he considers the British constitution and how the three branches and not completely separate[26]. Paper 51 sets out in more detail how the separation of powers will work and further emphasises his purpose of support for the separation of powers ‘The great difficulty lies in this: you must first enable the government to control the governed; and in the next place oblige it to control itself'[27] the important phrase here it to control itsel f, this shows an understanding of the principle of Checks and Balances as this is the way in which the government can control itself, however the general theme and purpose are shown to be the preservation of liberty. So to summarise this section I would say I have shown how both Montesquieu and the Founding fathers are agreed on the purpose of the separation of powers which is to ensure liberty, and they are both generally agreed on the idea of how this will be done- through checks and balances and the separation of the 3 branches of government, however I feel that there is one substantial difference between Montesquieu and the Founding Fathers views on the issue which is- Whilst Montesquieu makes it clear that it neednt be a democracy to ensure Liberty, Madison states that ‘dependence on the people is, no doubt, the primary control on the government'[28] also Montesquieu believes that there is need for a hereditary body[29] which is not considered by Madison or the founding fathers. To start with I will identify the basics of how it operates, at its simplest level separation of powers can be considered to be the split of the 3 Branches of government into Legislative, Executive and Judiciary[30]- In contemporary America these are split thus: Legislative = Congress- including both the Senate House of Representatives Executive = President Judiciary = Supreme Court and lower courts[31] This system operates in that Executive and Legislative are elected by the public and the Judiciary are appointed by the Executive and approved by the Judiciary[32] (I will critique this as a point where Separation of powers does not exist in a later section). With separation of powers the three branches are to act as a limit to the powers of each other[33] (Checks and Balances) so I will now discuss how this operates in practice, one key way in which this exists is through impeachment, this allows the Legislative to remove the Executive from office ‘for, and Conviction of, Treason, Bribery, or other high Crimes and Misdemeanors.'[34], this could be seen as directly meeting Montesquieus statement: ‘Should abuses creep into one part, they can be reformed by those that remain sound'[35] but it also presents a problem as it means that there is an overlap between the different branches however as I have discussed this does not mean a failure of separation of powers, it can however be considered as a potential weakness as ‘Other High Crimes and Misdemeanors is vague and open to interpretation so the ‘Abuses of power Montesquieu could exist here if the executive were to be removed unfairly by a Legislative with ulterior m otives. With the creation of legislation there are numerous checks and balances on the three branches of government I will attempt to point them all out in the explanation of the passage of a bill becoming law- Laws can come from either chamber of congress- and must be passed in both, this is a check on itself and shows the influence of the British model on the American one (as well as on Montesquieu) through the existence of two chambers in the legislature. If the bill is passed by both Chambers it then must be approved by the Executive- who can either veto it or pass it (Which means that the executive has a check on the power of the Legislature), if the executive vetoes it can be overridden by a 2/3 majority in both Chambers of the legislature, which is a check on the power of the executive. If the bill is passed then it has to be approved by the Supreme Court as being constitutional- which is a check on the power of all the other bodies.[36] As can be seen the amount of checks the separat ion of powers works well here other than with the Supreme Court having no check on it and the ability to outright reject a bill. There are a few quirks in the American system that means Separation of Powers is not as clear cut as it could be one issue being that the vice-president is also the president of the senate[37] which is a clear overlap between the Executive and legislative, however as the Vice-President only has a casting vote[38]and does not have as much power as the president in the executive this can be seen as a technical breach rather than a problematic one. Another breach which is possibly more problematic is the appointment of judges to the Supreme Court- these are appointed by the President and confirmed by the senate[39] whilst the fact that they are confirmed by the senate means that there is a check it also means that all 3 branches overlap in this area, it can create problems for the Executive when previous Presidents have appointed judges of a certain political persuasion which can be seen as an abuse of power and therefore Separation of Powers has not been met. To summarise this essay I would say that the Purpose of the Separation of Powers as Originally Envisaged- Which can refer to either Montesquieu or the Founding Fathers- is in both cases the Preservation of Liberty. Whether or not this operates in contemporary practice is debatable, I have been limited in this essay by attempting to answer two questions that potentially could be questions in their own right, I would like to have been able to explore further the Problems and Quirks but with the word limit of a single essay being imposed on two separate questions had to focus more on the questions at hand rather than being able to discuss these issues. I have attempted to use Primary sources as much as possible- My main references being The Spirit of Laws, American Constitution and The Federalist Papers as I feel that this improves the validity of my points. [1] Heywood, Andrew, (2007), Politics third Edition, Palgrave Foundations, Basingstoke, Hampshire, England Pg. 339 [2] Montesquieu, Carrithers, David Wallace Ed. (1977), The Spirit of Laws, London, England, University of California Press Ltd. Pg. 200 [3] David Boucher Paul Kelly, (2009), Political Thinkers from Socrates to Present, Second Edition, Oxford University Press, Oxford, England Pg. 250 [4] Ibid Pg. 251 [5] Montesquieu, Carrithers, David Wallace Ed. (1977), The Spirit of Laws, London, England, University of California Press Ltd. Pg. 202 [6] David Boucher Paul Kelly, (2009), Political Thinkers from Socrates to Present, Second Edition, Oxford University Press, Oxford, England Pg. 251 [7] Montesquieu, Carrithers, David Wallace Ed. (1977), The Spirit of Laws, London, England, University of California Press Ltd. Pg. 202 [8] Montesquieu, Carrithers, David Wallace Ed. (1977), The Spirit of Laws, London, England, University of California Press Ltd. Pg. 202 [9] Ibid Pg. 202 [10] Ibid Pg.204 [11] Ibid Pg. 203 [12] Ibid Pg. 184 [13] Davis Lloyd, Marshall, Polybius and the Founding Fathers: The Separation of Powers, (Written 22/09/1998 Revised 02/09/2006) Available From: http://www.mlloyd.org/mdl-indx/polybius/intro.htm, (Accessed 12/12/2009) [14] Walbank, F.W., (1990), Polybius, London, England, University of California Press Ltd., Pg. 150 [15] Vile, M.J.C., (1967), Constitutionalism and the separation of powers, Oxford, England, Oxford University Press, Pg. 119 [16] Constitution of Virginia, Article 1 Section 5, Available From http://legis.state.va.us/constitution/a1s5.htm Accessed (12/12/2009) [17] American Constitution Article 1 Section 1, Available From http://www.archives.gov/exhibits/charters/constitution_transcript.html Accessed (12/12/2009) [18] Ibid Article 2 Section 1 [19] Ibid Article 3 Section 1 [20] Dahl, Robert A., (2001), How democratic is the American Constitution?, Yale University Press, United States Pg. 64 [21] Ibid Pg. 64 [22] Library of Congress, http://www.loc.gov/wiseguide/may05/constitution.html, Accessed (12/12/2009) [23] Library of Congress, http://thomas.loc.gov/home/histdox/fedpapers.html, Accessed (12/12/2009) [24] Library of Congress, http://thomas.loc.gov/home/histdox/fed_47.html, Accessed (12/12/2009) [25] Library of Congress, http://thomas.loc.gov/home/histdox/fed_47.html, Accessed (12/12/2009) [26] Ibid [27] Library of Congress, http://thomas.loc.gov/home/histdox/fed_51.html, Accessed (12/12/2009) [28] Library of Congress, http://thomas.loc.gov/home/histdox/fed_47.html, Accessed (12/12/2009) [29] Montesquieu, Carrithers, David Wallace Ed. (1977), The Spirit of Laws, London, England, University of California Press Ltd. Pg. 206 [30] Heywood, Andrew, (2007), Politics third Edition, Palgrave Foundations, Basingstoke, Hampshire, England Pg. 339 [31] American Constitution, Available From http://www.archives.gov/exhibits/charters/constitution_transcript.html Accessed (12/12/2009) [32] McKay, David (2009), American Politics and Society, Blackwell Publishers, Printed in Singapore by C.O.S. Printers Pte Ltd. Pg. 47 [33] David Boucher Paul Kelly, (2009), Political Thinkers from Socrates to Present, Second Edition, Oxford University Press, Oxford, England Pg. 251 [34] American Constitution, Article 2 Section 4, Available From http://www.archives.gov/exhibits/charters/constitution_transcript.html Accessed (12/12/2009) [35] Montesquieu, Carrithers, David Wallace Ed. (1977), The Spirit of Laws, London, England, University of California Press Ltd. Pg. 184 [36] McKay, David (2009), American Politics and Society, Blackwell Publishers, Printed in Singapore by C.O.S. Printers Pte Ltd. Pg. 47 [37] American Constitution, Article 1 Section 3, Available From http://www.archives.gov/exhibits/charters/constitution_transcript.html Accessed (12/12/2009) [38] Ibid [39] McKay, David (2009), American Politics and Society, Blackwell Publishers, Printed in Singapore by C.O.S. Printers Pte Ltd. Pg. 47

Different Tongues

If I ruled the world; which is highly unlikely of course, I would ban all languages except one – Arabic. The majority of you probably disagree but tell me how many of YOU have found yourself in a class with a teacher speaking some alien language to you? Many times, I assume just like me none of you probably enjoyed it, but hated it to bits and thought of the reason as to how and why you ended up in that state. The reason as to why I chose Arabic is that it is an example of different cultures living in one language; how many Arabic countries do you know of? Syria, Saudi Arabia, Libya and the list goes on, well each one of the countries are their own, they have their own culture, own tradition but the same language, so why can't the whole world be like this? How easy would life be? Those of you who think that without different languages you can't have different culture, you can't be unique, well your wrong as trust me people from Iraq are as different to people from Syria as people from America and Africa are, and they don't have different languages, they have one – Arabic, true they may have changed words here and there but it is still the same language – they can understand each other. So now as you were just informed that it is possible to have the same language and a different culture don't you agree with me about having only one tongue, one language, one way of verbal communication the same as everyone else? It was said that there is 6,809 languages in the world – it might be possible. But that is a significant number of languages. Like for example in Afghanistan, where I come from there are two main languages – Pashto and Farsi. But as I discovered a while ago, there are many more languages in Afghanistan only the main is Farsi and Pashto and Afghanistan isn't even a big country. I am sure many of you didn't know that, I being an Afghan didn't even know until my dad informed me. So imagine if one country had many languages than how many are there in the world? IF mankind was united there would only be one and only one language! Now that exam period is here, what are you more focused on? I think the majority of you are focusing on French, Spanish or German; if not then when GCSEs come I am almost certain you will – unless you haven't taken a language or you already know that language as it is your mother tongue. Without this extra weight on our shoulders we could all become top fliers in other more important subjects such as maths and science. As the fact that learning language becomes harder to learn as we grow older is true, and if it weren't true I wouldn't mind languages but as it is true ( and we weren't taught different languages at the age which was easy for us to learn languages) and all the endless lists of vocabulary is near to impossible to learn, I would rather banish all languages off the face of this planet except one, so that no one has to suffer sitting and learning the vocabulary off by heart – just to get accepted into a good university or to obtain a good job. Aren't there far better things to spend our time on? We all have better time consuming occupations than sitting there, pulling our hair out trying to learn a language made because the human race cannot be united. One language can symbolise unity amongst humans. If animals of the same species can achieve that why can't we? Surely we are supposed to be greater than animals, with larger brains, so why don't we have one language in which everybody would be able to communicate with each other, making everyone's lives easier. Allow me to share an account I underwent a few years back, I went on holiday with my family to France, on holiday, it was great only a major thing restricted me and my family having the utmost maximum fun my achievable – different languages. We went there via ship and car, so basically we had to drive to Paris and as my dad had never been there and didn't know the way, as expected we became lost. We asked a few people but like us they had blank confused looks on their faces, as they couldn't understand us and we couldn't understand them, after a long period of time we reached Paris, but we would have reached our destination quicker if we had one language. That was only one problem, there was problems with the hotel, finding our way around to Eiffel Tower, Disney Land, matters got so bad we ended up giving up not going to Disney Land. That wasn't the only place I had gone for holiday to, that I didn't know the language of and that I had problems in. I'm fairly positive the majority of you, have also had an account like this, would you and I have undergone those problems if we all shared one tongue, one language, one way of verbal communication the same as everyone else? Imagine you were an immigrant from another country, to England, you don't know English, your parents don't know English, you moved here because of war, your father is desperately trying to make money for the family, but he is having difficulty as he doesn't know English even though he is educated. Wouldn't there be less racism if there was one tongue, one language, one way of verbal communication the same as everyone else? Wouldn't our lives overall just be easier?

Essay Topics for Old Man and the Sea Secrets

Essay Topics for Old Man and the Sea Secrets Introducing Essay Topics for Old Man and the Sea By fishing they're in a position to feed themselves and their families. Santiago has all of the determination he needs in regards to catching the marlin. Though the huge marlin that Santiago catches is an animal, it's still regarded to be one of the primary characters. New Step by Step Roadmap for Essay Topics for Old Man and the Sea The scenario, however, is very interesting for the section of the old man. He is but one man, and he's confronted with a force that's a lot more greater than himself. The old man was fishing for the majority of his life so he was well familiar with the sea. He proves he is a fisherman, what becomes the biggest award for his bravery. He does not mind. The old man and the fish are alike in some specific facets. Essay Topics for Old Man and the Sea: the Ultimate Convenience! Santiago's job is dependent upon death, and through death, there's life. It holds a particular place in everybody's heart. Nonetheless, the boy proceeds to take care of the old man upon his return each evening. It is, since the boy and the guy both knew, character that's the real determiner. There are many districts in San Diego which are worth traversing. Many roads also resulted in the area and there would have been a lot of individuals passing through. Santiago demonstrates that man isn't made for defeat. It seems that Santiago has ever coveted the strong will. Mount Soledad is additionally a lovely all-natural attraction and an excellent location for mountain climbing and other outdoor pursuits. Santiago is extremely happy, because it is going to be well worth a fortune. Santiago realizes he is finally redeemed. Choosing Good Essay Topics for Old Man and the Sea 1 message that's told via the story is that even though so referred to as defeat could be inevitable, there are specific ways a man must meet it. The boy, on the flip side, acted the exact same as he did in the start of the novella. His story becomes everybody's story and, being such, becomes genuinely uplifting. This was like most stories in the principal plot. Although the qualities of a code hero might be quite idealistic, Hemmingway may want to impart the readers that problems are natural portion of our lives. Our legacy is the thing that remains after we're destroyed. Details of Essay Topics for Old Man and the Sea Consequently relieved people asked! Another is to make the greatest in a scenario. It might decrease the health hazards that's also a disaster made by man 5. Indeed, doubts are regions of the organic mechanism of evolution inherent to each human being to establish what's the very best cause for a specific person. Why Almost Everything You've Learned About Essay Topics for Old Man and the Sea Is Wrong The old man and the sea proved to be a very good book and it was quite a thoughtful book. In fact, lots of young teens state they don't actually enjoy the book, as it will become boring to them. Several varieties of animals, for example, play important roles in the novel. In a specific sense virtue is disposed to indi viduals that are prepared for it. It teaches a lesson which everyone should learn. Needless to say, society can be cruel and unsympathetic sometimes, but whenever faced with adversity, an individual should locate a means to play on. The man does not have any doubts about his destination, and this is the place where the magic of perception arrives to action. Type of Essay Topics for Old Man and the Sea A shape paragraph's objective may be to be able to support all of the thesis. Transitionscan definitely help go a highly effective discussion coupled for a great case of this dissertation. If you're still searching for a great topic for an essay, and not one of the aforementioned appeal to you, get online and look for additional topics. The precise generic classification of the job would be inconsequential though it is apparent it is considerably more than just a wonderfully written narrative. Essay Topics for Old Man and the Sea Now the 1 trophy that may proudly display his w orldly efforts is totally picked apart. The struggle goes on a full day and through the evening and also the next moment. Firstly, a guy isn't made for defeat. These ways show an authentic hero. Up in Arms About Essay Topics for Old Man and the Sea? For this, individuals ought to be alert to the advantages given by natural flora and the flora grown by men and women. If there's a hurricane, you always observe the indicators of it in the sky for days ahead, if you're at sea. The land must earn a difference too, in the form of the clouds. There are several people who only ride the waves. Definitions of Essay Topics for Old Man and the Sea How the shark took some portion of the fish led to bleeding. It is strong, though, and does not come up. It does not surface. To die battling such a highly effective fish wouldn't be dishonorable. He's been fishing for many decades. Notably, not one of the fishermen have been able to catch such a fish in a very long while. The marlin is, naturally, first of all, a fish.

Congressional Agencies And Public Office - 1573 Words

POS 4424 Assignment One Members of congress are faced with many tough decisions during their time in public office. They have to balance the interest of their constituencies with the interests of outside influences such as political parties, special interest groups, or national interests. These interests are rarely aligned and require tough decisions to be made when voting. When preparing to vote on a major issue congress members are inundated with different opinions sent in by email, mail, phone calls, and social media (How a Member Decides to Vote). Congressional agencies provide reports and studies, special interest groups send in background material, and fellow congress members provide recommendations (How a Member Decides to Vote).†¦show more content†¦( Friedersdorf, Conor) Lee voted against the AUMF because she felt that it was too broad and gave the Bush administration too much discretionary military power. Lee represented the ultra-liberal 13th district of Californ ia, which included the area of Berkeley, Oakland, and Alameda. Interestingly, her father was a retired lieutenant colonel in the U.S. army, but was notorious was her anti-war sentiment. (Friedersdorf, Conor). The Senate passed the AUMF in a vote of 98-0 and the House 420-1, Lee being the only vote against. This vote was especially controversial because the political climate after 9/11 was that of national unity and her vote broke that unity. Lee’s vote reflected the views of her constituency amid national pressure to vote for the resolution. Her vote did not go unnoticed and she received many letters of support and opposition. She was predicted to lose her seat and subsequently did not. Lee’s single vote against the AUMF illustrates the conflicting nature of local and national interests that congress members face. Looking back, some believe that her vote was vindicated. The U.S. has been entangled in two costly wars in Iraq and Afghanistan in addition to the AUMF being used liberally for purposes other than it was originally intended. On February 3rd, 2015 three republicans voted against the repeal of the Affordable Care Act, going against the Republican Party’s policy of repealing the

Importance of Segregation of Duties - 2844 Words

Segregation of Duties Introduction An important function of the accounting field is to provide external users of financial statements with assurance that the financial information being presented is both reliable and accurate. This basic function of accounting is so important that there is an entire field of experts, called auditors, dedicated to assuring its proper performance. Throughout history there have been many instances in which the basic equilibrium between an institution and current/potential investor has been threatened due to a lack of accountability and trust between the two parties. This issue has been the catalyst for many discussions regarding the proper procedures a firm should follow in order to provide†¦show more content†¦These changes were outlined in the Sarbanes Oxley Act of 2002 (SOX). SOX completely revolutionized financial reporting, requiring senior management of firms to sign off on each financial statement that the company issues. It also stipulated that wrongful doing can result in not only termination but also imprisonment. SOX amplified the requirement for companies, requiring firms to maintain proper levels of internal controls when it comes to operating activities. SOX also established the creation of the Public Company Accounting Oversight Board (PCAOB) which implemented stricter auditing standards for public accounting firms. Not only were accounting firms required to consider internal controls, but they were also required report any significant deficiency directly to the board of directors. SOX stressed the importance of internal controls, and within internal controls it established the need for segregation of duties. Since this time, there have been many additions to accounting policies regards segregations of duties, and many functions of the business process dedicated to it. Business Risk Consideration in IT Auditing Business risks that plague today’s businesses can be far reaching and varied. 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If You Think You Can, You Can Free Essays

â€Å"IF YOU THINK YOU CAN, YOU CAN† is a common phrase which we often use in vain. It means that if you have will and determination you will always find a way to success. For reaching the peaks of glory you should have a will to cross any hurdle that comes in your way. We will write a custom essay sample on If You Think You Can, You Can or any similar topic only for you Order Now WINNERS NEVER QUIT AND QUITTERS NEVER WIN. Life’s battles don’t always go To the stronger or faster man. But sooner or later the man who wins, Is the man who thinks he can. Good morning everyone, today I Sunjit Dhillon of class IX-A stand before you to share my views on the topic IF YOU THINK YOU CAN, YOU CAN.Will-power is the greatest driving force in man. It helps him get through all the difficulties in life. Will-power is the most essential ingredient of success. It enables a person to find a way to overcome the obstacle in his path. He continues his journey towards his chosen goal. A man who loses heart at the sight of failure can never achieve his goal. But a man who is determined to attain his objectives is not disheartened by failures. One should not lose heart during adversities. The real essence of life lies in struggle.Determination and calmness help a person in his endeavour. They provide him inspiration to achieve success. Mahatma fought for the blacks in South Africa. Martin Luther brought about radical changes in the USA and Abraham Lincoln became the President of the USA by dint of his strong determination and continuous efforts. A patient with strong determination can get cured earlier or live longer than a similar patient with weak will power. Helen Killer was both blind and deaf, but she became an educator of the blind. Louis Braille was also a blind educationist.He introduced the Braille script for the blind. Sudha Chandran has an amputated leg, but even with the artificial limb, she has become a famous Bharatnatyam dancer and actress. Thus, a person of strong will power can overcome physical disabilities in the pursuit of his goal. Man’s strong desire and will-power have led to the discovery of unknown lands. One should strive hard for achieving success. Never forget, where there is a will, there is a way ! It’s your attitude that lets you win If you think you can, you can!. If you think you can, you surely can! Thank You. How to cite If You Think You Can, You Can, Papers

Impairment of Goodwill and Deferred Taxes

Question: Discuss about the Impairment of Goodwill and Deferred Taxes. Answer: Introduction In this report a complete study has been prepared over the impairment test of under AASB 136 on the assets of The Longreach group Ltd. This company is private equity firm typically invest in mature industrials and financial services around the globe. There are various recent economic changes which have thrown a spotlight on the impairment test. As such many entities around the globe considered to evaluate their impairment testing process, identified models and assumptions. AASB 136 as amended is equivalent to IAS 136 which is used for implication of impairment test on the items shown in the financial statement of organization. In this report complete study has been prepared over how impairment test could be performed by The Longreach group Ltd in accordance with IAS 36. Purpose of impairment test An impairment test is newly adopted mechanism started in Australia to measure whether the items in financial statement is shown at its true values . By using the impairment test in accordance with AASB 136 could reduce the amount shown in balance sheet by either its intangible or tangible assets if impairment test indicates lower value. Impairment testing can be applied for different accounting process named commercial accounting and tax accounting. However, various countrie have different accounting standards and justifications for implication of impairment test. It is observed that international financial accounting standard have been followed by several countries for impairment test of amount stated in balance sheet. The mainly purpose of this test is to make changes accordingly to identify whether assets are put at not more than their recoverable amount. Common mistakes in impairment test include calculation of wrong impairment amount, discount rate and terminal value. Impact on the impairment test with the existence of goodwill Ideally in the business functioning of the organization there is needed to identify the true value of items stated in Balance Sheet. Therefore company has to use impairment test if on the reporting date an assessment made indicates that carrying amount of an assets exceeds its recoverable amount. However, goodwill will be taken for impairment test on annual basis (Godfrey, et., al., 2009) Testing of goodwill for impairment For impairment test, acquired goodwill in business will affect the impairment test on CGU (group of assets that generate cash inflow). Goodwill must be given to CGU that are expected to take benefits from the synergy of combination of two businesses. In this case yearly impairment test for the CGU to which goodwill was allocated must be performed at reporting time. It is observed that wile implementation of impairment test CGU needs to be undergone with the impairment test without containing goodwill in its business functioning. Then individual test would be done to identify the true value of all the asset of The Longreach group Ltd. By using this test it could be evaluated that whether company has created value or not by acquiring goodwill in its business functioning. In this impairment testing IAS 36 needs entities to compare their past value of cash inflow to actual cash inflow in assessment (Hart, et., al., 2008). If good will exists in the business functioning of The Longreach group Ltd then recoverable value of intangible assets in impairment test would be based on either enterprises value or equity value. At the time of recoverable amount based on enterprises value the results should be compared with invested capital. In case of equity value it should be based on common shareholder equity. If the recoverable amount based on enterprises value is less than investment amount of company then impairment test would be implemented to reduce the value of goodwill to the certain computed amount. However, carrying amount of assets should not be reduced below the highest of fair value less cost of capital or value in use or zero (Sorros, et., al., 2015). Basis steps for introducing impairment test AASB 136 prescribes procedure for Longreach group Ltd to ensure whether assets are carried out or recorded at no more than their recoverable amounts. However standards applied to all the assets except for the following types of assets has shown as below. For the effective impairment test Longreach group Ltd would indulge in recoverable test for identifying the true values of items shown in balance sheet. This test identifies the sum of undisclosed proposed future cash inflows with the carrying amount of assets. If carrying amount is greater than the amount computed then assets would be considered not recoverable. Longreach group Ltd has to check following basic steps for applying impairment test (Sorros, et., al., 2015). Identification of recoverable amount of assets. Present and future cash inflows from the business functioning while acquiring goodwill. Application of all accounting standard in accordance with IAS 36 for implementing impairment test. Benefits to different set of CGUs in business functioning of Longreach group Ltd This above graph depicts how company has to implement impairment test for identifying the impairment benefits and loss for the true and fair value of assets shown in the balance sheet (Li, et., al., 2011). Conclusion In this essay various facts and figure of assets shown in the balance sheet of Longreach group Ltd has been taken into consideration. This impairment test has been followed in this report which provides key aspects to evaluate the true value of assets of organizations. Now in the end it would be said valuation in assets are found consistently due to various reasons. Therefore company should apply impairment test on annual basis to identify true exact value of assets stated in balance sheet of the company. References Detzen, D., Stork genannt Wersborg, T. Zlch, H. 2016, "Impairment of Goodwill and Deferred Taxes Under IFRS",Australian Accounting Review,vol. 26, no. 3, pp. 301-311 Godfrey, J.M. Koh, P. 2009, "Goodwill impairment as a reflection of investment opportunities",Accounting and Finance,vol. 49, no. 1, pp. 117-140. Li, Z., Shroff, P.K., Venkataraman, R. Zhang, I.X. 2011, "Causes and consequences of goodwill impairment losses",Review of Accounting Studies,vol. 16, no. 4, pp. 745-778 PETERSEN, C. PLENBORG, T. 2010, "How Do Firms Implement Impairment Tests of Goodwill?",Abacus,vol. 46, no. 4, pp. 419-446. Sorros, J., Belesis, N. Karagiorgos, A. 2015, "The Reliability of Impairment Tests: The Case of Vessels",Procedia Economics and Finance,vol. 32, pp. 1787-1793.