Abstract This paper explains that, since end the draft in 1973 after the Vietnam War, the U.S. has relied upon an all-volunteer military force. The author points out that, with the all-volunteer force now engaged in on-going wars in several countries, the military is spread thin and recruiting and retention of new troops is difficult; therefore the country will eventually have to re-instate the draft. The paper reviews the attitude of politicians toward the return of the draft system, methods of extending military service that are de facto conscription and the lowering of requirements by military branches of service in an attempt to meet their requisite numbers. The paper includes long quotations.
From the Paper "In an effort to bolster numbers, the Army has taken measures such as raising the maximum age limit for enlistment from 34 to 41 years old. The Army has relaxed other rules allowing maximum body fat to be higher, tattoos to be exposed in uniform, more recruits can enter with serious criminal records, and they can also have waivers for more medical conditions. The relaxed requirements are now becoming common among all branches, as a means to attract the people that they need to fill the spots that are required for America's thin-running military."
Abstract This paper discusses the history of the draft to the United States' Army. It particularly focuses on how the draft became an issue of debate in 2004 with regards to the War in Iraq. The paper discusses the reasons that the American public is failing to support the military presence in Iraq and how this public opinion affects whether or not there will be a draft for the present war.
From the Paper "Vennochi (2006) states "either this war is worth every citizen's effort, or it's not worth any soldier's life" (para. 15). Through this statement it is evident that as a nation the people must support the troops by all means possible if there is ever to be an end to the conflict that took the lives of those on 9-11 and will, as promised, take greater numbers of Americans, if America does not act aggressively. Therefore, while public opinion may not support the reinstatement of the draft and support for the troops would be even less likely if a draft became a reality once again, the fact that a draft is needed at this time is significantly evident."
Abstract This paper summarizes the ASB exposure draft on Consideration of Fraud in a Financial Statement Audit. This draft, which supercedes SAS 82, introduces new concepts and requirements to assist the auditor in detecting fraud. It discusses the definition of fraud, identifying risk of fraud, and general assessment of fraud risk. The summary outlines the appropriate response to each fraud risk identified through the analytical process, including evaluation of implications.
From the Paper "As the need for new standards and ways to look for this fraud got stronger, the AICPA auditing standards board (ASB) responded by issuing an exposure draft on Consideration of Fraud in a Financial Statement Audit. This exposure draft would supersede SAS 82, which is the current standard for detecting fraud in an audit. The exposure draft was not meant to change any of the auditor's responsibilities in a financial statement audit but rather introduces new concepts and requirements to assist the auditor in detecting fraud. Some of the major areas that the exposure draft discusses are the description and characteristics of fraud, discussion of fraud and professional skepticism, a wider range of inquiries, identifying and assessing risks that can result in fraud, evaluating programs and controls and responding to the results of the assessment. "
Abstract The paper lists the negative effects of being a high school NBA basketball player, such as the distraction from tertiary education and the professional risks involved. It explores the uniqueness of high school NBA drafts and explains its recommendations to defer entry into the NBA draft for a few years after high school.
From the Paper "Today's sports world is almost surreal with its multi million dollar contracts; the treatment of the stars the adoration of the fans and other aspects make becoming a sports star a once in a lifetime adventure. It is something that young boys dream about and fathers secretly hope in the back of their minds, can happen to their child. Because of the increasing size of contracts and the sponsorship opportunities that go with the game, students now are often opting to leave high school and turn pro. "
Abstract Currently, there is a great deal of controversy surrounding the issue of the reinstatement of the draft in the United States. There are rumors and whispers rampantly floating through the media that are frightening the general public, while the officials who actually know about the subject are categorically denying such intentions. This paper examines an article from the "Coastal Post," which contends that a military and civilian draft is inevitable by Spring 2005.
From the Paper "The article then moves on to quote Secretary Rumsfield, one of the experts most often asked it there is any foreseen need for a draft, (who always says absolutely not) as describing the present military situation as, ?a "long hard slog" and then claims that several unnamed members of congress and unnamed military "experts" believe a draft will be inevitable. (Coastal Post Online http://www.coastalpost.com/04/07/01.htm) Clearly these are inflammatory, words considering the present reality of the Bush Administrations hard line on voluntary service. The article also mentions the recent recall of retired servicemen back to active status, which if looked at from another angle is an attempt to avoid a draft rather than enforce one."
Abstract Conscription is often believed in principle to be either wrong, unnecessary, or both, or necessary under certain circumstances and therefore morally permissible due to them. There has also been extensive argument over the question of how exactly the clauses of the Constitution that relate to military powers and their foundations in the branches of government should be interpreted. The paper shows that this question logically leads to the examination and assessment of the intentions of those men who actually conceived of and wrote these clauses. At first, one might assume that the Framers never considered the prospect of a military draft in the United States, since its first instance in this country occurred over 70 years after the ratification of the Constitution. The paper argues that although we will never know for sure the true original meaning of the Constitution's language, there is an abundance of evidence that strongly suggests that the Framers never intended to institute a general conscription of ordinary citizens, and even that they were expressly opposed to and made efforts to guard against the implementation of conscription. The paper further argues that by using the evidence we possess of the Framers' intentions to interpret the Constitution's clauses concerning the military, as well as supporting background evidence from the time period, only one conclusion can be reasonably drawn: By applying a standard which focuses on the original meaning of the Constitution as the Framers intended it, the United States military draft cannot be considered constitutional.
From the Paper "It appears, then, that Holzer would also likely agree that underlying the formation of American political thought in the independence and post-independence era is the philosophy of John Locke and his social contract. This contract is made possible by citizens who voluntarily give up some of their natural rights in order to enjoy an even better set of rights in a political community. These concepts are themes that we see in both the Declaration of Independence and our Constitution, which provide for the government protection of life, liberty and property that Locke advocated. This fact becomes important to the question of the constitutionality of conscription when we consider that the draft "contradicts this element of liberal democracy by demanding the possible sacrifice of one's life for one's country.""
Abstract The paper argues that national service as a regular requirement will not act as a deterrent to war, as shown by the recent history of the United States, nor is it keeping with the American tradition of liberty and freedom of choice. The paper concedes that if the American nation requires more young people to defend its national security, then a short enforced draft might be required, but it will not essentially ensure that more wealthy individuals fight. The paper maintains that the poorest are always likely to serve in greater number; a new draft would likely only result in a stronger national guard and reams of 'doctors notices' for why the most privileged were unable to serve.
From the Paper "Once upon a time, not so long ago, nearly every able-bodied young man in the United States held his breath in anticipation that his draft numbers might be called in the national draft lottery. If his or her number was selected, the individual's life was no longer his own--his future was put on hold and it temporarily belonged to the U.S. military. The recent war in Iraq has caused a resurgence of calls to reinstate the peacetime and military draft--not so much to bolster the flagging spirits and minds of those in their enforced deployment in the Middle East, but based upon the argument that the U.S. government would never have pursued such a foolhardy mission, had the lives of the wealthy as well as the poor been at stake."
Abstract This paper discusses the events and effects of July of 1863, when a major four-day eruption of violence occurred in New York as a result of the passage of the Conscription Act. The draft riots represented a period in American history when government focus was on social conflict. The author illustrates how the riots highlighted two explosive issues in mid-century New York: Relations between the wealthy and the poor and between blacks and whites.
From the Paper "The main participants in the New York City draft riots were Irish Catholic immigrants, although some were native-borns, German-Americans, and Protestants. A history of conflict between the Irish immigrants and the blacks was a strong motive for much of the riot's violent acts. In 1845 a potato famine hit Ireland, destroying the only food supply of millions of poor Irish farmers. This potato famine caused 2.5 million people to leave Ireland within the next ten years . These millions of poor Irish were moved into the Five Points, an area with many African-Americans due to the low cost. ?Racial tension began to mount, as the two groups were thrown into bitter competition for the worst dwellings and lowest-paying jobs .? "
Abstract The author of this paper argues that reinstating the draft would prove one thing beyond doubt, seemingly: the current Bush administration has plans for imperialism unparalleled in recent history. The author argues that the U.S. government is willing to be as sneaky as it needs to be to send another generation of the best and brightest to their deaths without even the Cold War specter of spreading Communism to afford cover for the will to make war, as was the case in Vietnam.
From the Paper "A conclusion one could make, considering this stealthy (and therefore dishonest) attempt to reinstate the draft without citizen approval or even knowledge, is that Bush needs lots more men and women than the public is aware of to fight more wars than the public could conceive of. Swomley notes that "the Bush strategy permits him to decide, well before there is any action or threat of action against the United States, to make war against any nation he chooses, or whose oil or other resources he covets." War fighters are necessary for that."
Abstract The Financial Accounting Standards Board released an Exposure Draft on July 14, 2005, entitled "Accounting for Uncertain Tax Positions, An Interpretation of FASB 109, Accounting for Income Taxes". This draft was released for comment before its implementation as part of the Generally Accepted Accounting Principles for entities to use in preparation of their financial reports. This paper shows that the purpose of the Exposure Draft is to resolve widespread diversity in accounting for income taxes by requiring firms to recognize in their financial statements the best estimate of the impact of a tax position. The paper shows that the ED also contains guidance for measuring the benefit that is recognized for an uncertain tax position and when that position should no longer be recognized. The paper examines comments by critics who feel that the Exposure Draft is complex, may be difficult to implement and could result in significant overstatements of firms' tax liabilities.
Paper Outline:
Abstract
Introduction
Background
Financial Reporting vs. Tax Reporting
Purpose of FASB 109, Accounting for Income Taxes
Findings
Purpose of the FASB's Exposure Draft Discussion
Conclusion
References
From the Paper "The temporary differences between the U.S. income tax rules and the GAAP requirements for financial reporting result in some income tax expense being recorded long before it is paid creating a deferred income tax liability (Horngren, et al., p. 340). These temporary or timing differences arise because some revenue and expense items are recognized at different times for tax purposes than for financial reporting purposes. Timing differences may accumulate over more than one year and create variations between the tax basis of an asset or liability and its reported amount in financial statements. These temporary variances usually become taxable or deductible when the related asset is recovered or the related liability is settled. A deferred tax liability or asset represents the increase or decrease in taxes payable or refundable in future years as a result of temporary differences and carry forwards at the end of the current year (FASB, 1992)."
Abstract This paper looks at the overall recruitment methods during the Civil War and explores whether or not the draft was needed in Connecticut and whether the draftees were given the same benefits as volunteers. It looks at the bounties, pay rates, and pensions given to soldiers. It also discusses the monetary benefits Connecticut offered to men if they volunteered for service in the Union Army and how they compared with the federal government's benefits. It focuses on the effectiveness of these recruiting methods and how they compared to the recruitment methods of other states. It explores the manner in which the families of slain or injured soldiers were provided for. It also looks at Connecticut's efforts to recruit African-Americans.
Outline
Introduction
History of Civil War Recruitment
Recruitment in Connecticut
The Draft Bounties, Pay Rates and Pensions
Pay Rates
Pensions
Monetary Benefits for Volunteers by Connecticut and Federal Government
Families of Slain or Injured Officers
Recruitment of Black Soldiers
Overall Effectiveness of Recruiting Methods
Causes for War
The Aftermath of the War
Discussion
Conclusion
From the Paper "Volunteers in Connecticut were paid for their services. It is reported that the Westport Board of Selectmen was authorized to take $2,000 from the town's budget to pay volunteers to enlist in the Army. 10 Additionally individuals could avoid having to enlist in the military by paying other individuals $300 to take their place. This particular practice was known as substitution and was a common practice in Connecticut and other Northern states. By July of 1864 the city of Westport budgeted another $20,000 to pay substitutes for their enlistment.10 Eventually this payment system led to an informal class structure, in which poor Irish families served in the army so that their financial needs would be met."
Abstract This paper investigates the details of the EU draft constitution. In particular, the paper seeks to critically evaluate the extent to which the draft constitution creates an institutional architecture that is both sustainable for the future of Europe and achieves an appropriate inter-institutional balance. The paper begins with a brief overview of the European Union and the nations that are a part of the entity.
Introduction
Overview of the European Union
Main Aspects of the Constitution
Opponents of the Constitution
Critical Evaluation
Discussion and Conclusion
From the Paper "The architecture of the constitution is such that it does have the ability to grow and it also makes concessions for the addition of new nations into the union. In addition, the Union will be responsible for making decisions concerning the international community. This decision making ability will allow the European Union to make definitive decisions regarding support for military and humanitarian efforts throughout the world."
Tags: italy, france, germany, luxembourg, belgium, netherlands, economic, community
Abstract This paper discusses the antiwar actions of the Vietnam era in the 1960s, with a focus on draft resistance. The paper notes how the counterculture involved a number of different issues and concerns, though the groups that formed tended to coalesce around the ongoing war in Vietnam and to agitate for a withdrawal from that war, with resistance to the draft reaching a high in American history.
From the Paper "The 1960s counterculture altered American society significantly by giving it a new way of thinking about itself and its relationship to its government, its business community, and itself. It was then no longer proper merely to accept what society sets down as restrictions on personal conduct. The legacy of the 1960s has been a greater questioning of government, a legacy bolstered by Watergate and other elements of the 1970s. The counterculture involved a number of different issues and concerns, though the groups that formed tended to coalesce around the ongoing war in Vietnam and to agitate for a withdrawal from that war."
Abstract This paper is an in-depth examination of a person's legal rights when dealing in negotiable instruments. Negotiable instruments are checks, promissory notes, COD's and drafts, all of which must be in writing. The paper also examines the issues of fraud, forgery and liability which can sometimes accompany the use of negotiable instruments. The author also examines some of the legal remedies available to victims of these types of crimes.
From the Paper "There are many defenses to avoid liability on negotiable instruments and elements associated with forgery, fraud and alterations in relation to negotiable instruments. One of the provisions in UCC Article 3-119 states that the defendant should give the third person written notice of litigation and other person should receive a similar notice. If the notice says that the person notified should appear to defend themselves, and that person does not appear that person would be held responsible. Other defenses are not of a material alteration, change was authorized, unauthorized completion, original terms, negligence, customer negligence to examine report, one-year bar and statute of limitations."
Tags: notes, checks, drafts, cods, liability, defenses, alteration, theft, bank, fraud, forgery, contracts, statement, legal, breach, grace, period
Abstract This paper describes the major influences in the short story "On the Rainy River," by Tim O?Brien. The story's author writes about his experiences during the Vietnam War, and the struggle he faced when faced with the decision to heed his draft call, or flee to Canada.
From the Paper "O'Brien writes, "I think [Elroy] meant to bring me up against the realities, to guide me across the river?and to stand a king of vigil as I choose a life for myself."(560) Elroy Berdhal symbolizes the unbiased as much as the River itself . His quiet understanding, and a nonjudgmental attitude make O'Brien calm and his final decision is taken. It is not Elroy's influence alone that makes the decision but that of the River too, at times it seems that Elroy is the human and the River his inanimate representation. O'Brien writes, ""the man saved me. He offered exactly what I needed without questions, without any words at all. He took me in. He was there at the critical time"."(555)"
