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Saturday, December 28, 2019

Angelo Buono, the Hillside Strangler

Angelo Anthony Buono, Jr. was one of the two Hillside Stranglers responsible for the 1977 kidnap, rape, torture and murder of nine girls and young women in the hills of Los Angeles, California. His cousin, Kenneth Bianchi, was his crime partner who later testified against Buono in an effort to avoid the death penalty. The Early Years Angelo Buono, Jr. was born in Rochester, New York, on October 5, 1934. After his parents divorced in 1939, Angelo moved to Glendale, California with his mother and sister. At a very early age, Buono began showing a deep disdain for women. He verbally assaulted his mother, a behavior that later intensified towards all women he encountered. Buono was brought up as Catholic, but he showed no interest in attending church. He was also a poor student and would often skip school, knowing that his mother, who had a full-time job, could do little to control his activities. By the age of 14, Buono had been in a reformatory and was bragging about raping and sodomizing young local girls. The Italian Stallion Beginning in his late teens, Buono married and fathered several children. His wives, who were at first attracted to his macho self-proclaimed Italian Stallion style, would quickly discover that he had a deep loathing for women. He had a strong sexual drive and would physically and sexually abuse  the women in his life. Inflicting pain seemed to add to his sexual pleasure and there were times that he was so abusive, many of the women feared for their lives. Buono had a small, semi-successful car upholstery shop attached to the front of his home. This offered him seclusion, which was what he needed to act out his sexual perversions with many of the young girls in the neighborhood. It was also where his cousin, Kenneth Bianchi, came to live in 1976. A Career Jump Into Pimping Buono and Bianchi embarked on a new career as small-time pimps. Bianchi, who was more attractive than his wiry, large-nosed cousin, would lure young runaway girls to the home, then force them into prostitution, keeping them captive with threats of physical punishment. This worked until their two best girls escaped. Needing to build up their pimp business, Buono purchased a list of prostitutes from a local prostitute. When he figured out he had been scammed, Buono and Bianchi set out for revenge, but could only find the prostitutes friend, Yolanda Washington. The pair raped, tortured and murdered Washington on October 16, 1977. According to authorities, this was Buono and Bianchis first known murder. The Hillside Strangler and Bellingrath Link Over the next two months, Bianchi and Buono raped, tortured and killed another nine women ranging in ages from 12 to 28. The press named the unknown killer as the Hillside Strangler, but police were quick to suspect that more than one person was involved. After two years of hanging around his piggish cousin, Bianchi decided to return to Washington and reunite with his old girlfriend. But murder was on his mind and in January 1979, he raped and murdered Karen Mandic and Diane Wilder in Bellingrath, Washington. Almost immediately the police linked the murders to Bianchi and they brought him in for questioning.  The similarities of his crimes to those of the Hillside Strangler was enough for the detectives to join forces with the Los Angeles detectives and together they question Bianchi. Enough evidence was found in Bianchis home to charge him with the Bellingrath murders. Prosecutors decided to offer Bianchi a life sentence, instead of seeking the death penalty, if he gave full details of his crimes and the name of his partner. Bianchi agreed and Angelo Buono was arrested and charged with nine murders. The End for Buono In 1982, after two lengthy trials, Angelo Buono was found guilty of nine of ten Hillside murders and received a life sentence. Four years into serving his sentence, he married Christine Kizuka, a supervisor at the California State Department of Employee Development and a mother of three. In September 2002, Buono died of a suspected heart attack while in Calipatria State Prison. He was 67 years old. Interesting Note: In 2007, Buonos grandson, Christopher Buono, shot his grandmother, Mary Castillo, then killed himself. Castillo was married to Angelo Buono at one time and the two had five children. One of the five children was Chris father.

Friday, December 20, 2019

Essay On Business Continuity Plan - 1474 Words

because they previously modified their business continuity plan by building â€Å"active/active† disaster recovery site in Rochelle Park, NJ after the first attack on the World Trade Center in 1993 (Parlons Affaires, 2012). In short, this stream calls attention to the potential usefulness of continuity planning in transforming previous experience of tragedy into effective responses to future tragedy. A third stream of literature on terrorism and international business has begun to explore the sources of resilience to attack, and the strategic advantages of developing such resilience. Generally, resilience is a two-phase â€Å"concept of change† (Werther, 2014, p. 428). The first phase of resilience addresses the ability to bounce back or rebound†¦show more content†¦For example, Starr et al. (2003) note how a Nordic telecommunications firm weathered a potential deliberating crisis from a factory fire. Based on the disruptive experience the Nordic manufacturer injected more failsafe and troubleshooting systems into their supply chain network than their primary European competitor, resulting in a three percent market share gain (Starr et al., 2003). Similarly, research shows small firms with previous experience coping with uncertainty and violence, profit in highly volatile environments marked by frequent acts of terrorism (Branzei Abdelnour, 2010). Research has explored resilience at multiple levels including individual, system, firm, industry, and country. We show the key factors affecting firm resilience in Table 2. In this paper, we concentrate on testing the impact of learning (Vogus Sutcliffe, 2007) and increased organizational preparedness (Czinkota et al., 2010; Fowler, Kling, Larson, 2007) in response to extreme events (Henry Ramirez-Marquez, 2012). Table 2 Firm Performance Resilience Factors Factor Description Source Slack Resources Financial, Cognitive, Emotional and Relational Vogus Sutcliffe, 2007; Zollo Winter, 2002 Processes and Practices Cognitive, Formal, Informal and Decision Making Learning Direct Experience as well as Deliberate and Vicarious Learning Reliability Of Systems, Functions, Processes and Organizations Henry Ramirez-Marquez, 2012; Vogus Sutcliffe, 2007Show MoreRelatedBusiness Continuity Plan Essay650 Words   |  3 Pagesdecided to develop a business continuity plan (BCP) with the full support of management. Instructions: DLIS business continuity plan will come into effect as soon as all elements meet specific guide lines and have been tested. Scope: DLIS will build and maintain a business continuity plan to insure operations will continue in the event of a single point of failure. 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Wednesday, December 11, 2019

Islamic Accounting free essay sample

An alternative method to improve fair and just between bank and customer is proposed. 1. Introduction The growth of Islamic financial market and institution create the need for different accounting requirement. This is because Islamic Financial Institution (IFI) has distinctive features from conventional financial institution. The recording not only has to facilitate transactions happen in IFI, but also has to meet Shariah compliant. A lot of issues rose for accounting and control of IFI. One of the issues is accounting basis of income recognition. Islamic accounting can be defined as the â€Å"accounting process† which provides appropriate information to stakeholders of an entity which will enable them to ensure that the entity is continuously operating within the bounds of the Islamic Shariah and delivering on its socioeconomic objectives. Islamic accounting is also a tool, which enables Muslims to evaluate their own accountabilities to God (in respect of interhuman/environmental transactions). 1 1 Shahul Hameed, Accounting and Auditing for Islamic Financial Institution, page. 1 In conventional banks, how they recognise the income does not affect the distribution profit to the depositor. They use interest mechanism, give interest to depositor and receive interest from debtor. Unlike conventional banks, Islamic bank are not operated with interest mechanism. It is operated with buying and selling basis, profit and loss sharing or leasing. It is a financial intermediary between investors and entrepreneurs. How much the depositors will get their return depends on how good Islamic bank generate profit. Therefore, income recognition in Islamic Banks will affect their profit distribution to their depositors because different income recognition basis will give different implication for all the parties involved. Accounting recognition refers to recording the basic element of the financial statements. The concept of accounting recognition define the basic principles that determine the timing of revenue, expense, gain and loss recognition in the bank’s income statement and, in turn, the basic principles that determine the timing of assets and liabilities recognition. The concepts of accounting recognition also determine the timing of recognizing profits and losses resulting from restricted investments in the statement of changes in restricted investments. 2 Currently, there are two basis of recognition in accounting, namely cash basis and accrual basis. The characteristic of each basis will be discussed in the next section. The issue is which one that should be the basis of income recognition from Islamic perspective. 2. Accounting Principles from Islamic Perspective There are three major Islamic principles mentioned in Qur’an which related with financial dealings and contracts. These are: †¢ †¢ †¢ Realization of fairness and justice Preservation of the rights and dues of all parties Paying zakah (that necessitates having accurate and just financial statements which represent accurately and truly the financial position of the entity)3. AAOIFI, Statement of Financial Accounting No. 2 Eltegani, Accounting postulates and principles from an Islamic Perspective, Review of Islamic Economics. page. 9 3 2 2 The first two Islamic principles are emphasized by the Holy Qur’an. It is instructed that measure and weight should be given with justice and without withholding from people what is theirs (QS 6:152, 7:29, 11:85, 17:35, 55:9, 57:25). In Surah Al-Baqarah verse 282, Muslims are asked to write down faithfully and precisely when dealing in financial transactions involving further obligation (debt). â€Å"O you who believe! When you deal with each other, in transactions involving future obligations in a fixed period of time, reduce them to writing† and â€Å"Let a scribe write down faithfully as between the parties† (QS 2:282) Therefore, Islam required accounting which helps to keep and record the rights and dues of all parties. The third principle, which is paying zakah is one of the pillars of Islam. Allah SWT requires Muslims with specified minimum wealth (nisab) to pay zakah. Having accurate and just financial statement is necessity to determine the amount of zakah. 3. The Concept of Accrual and Cash Basis Accounting The policy of recognizing revenue in the accounting records when it is earned and recognizing expenses when the related goods or services are used is called the accrual basis of accounting. The purpose of accrual accounting is to measure the profitability of the economic activities conducted during the accounting period. Accrual-basis accounting records financial events based on economic activity rather than financial activity. Under accrual accounting, revenue is recorded when it is earned and realized, regardless of when actual payment is received. 4 The most important concept involved in accrual accounting is the matching principle. Revenue is offset with all the expenses incurred in generating that revenue, thus providing a measure of the overall profitability of the economic activity. From Islamic 4 Jan R. Williams, et al. (2003). Financial Accounting, page. 104 3 perspective, the matching principle provides fairness and justice simultaneously to shareholders and depositors in Islamic banks. 5 An alternative for accrual basis is called cash basis accounting. Under cash basis accounting revenue is recognized when cash is collected from the customer, rather than when the company sells goods or rendered services. Expenses are recognized when payment is made, rather than when the related goods or services are used in business operations. The cash basis of accounting measures the amounts of cash received and paid out during the period, but it does not provide a good measure of the profitability of activities undertaken during the period. 6 Cash-basis accounting does not recognize promises to pay or expectations to receive money or service in the future, such as payables, receivables, and prepaid or accrued expenses. There are two types of cash-basis accounting: strict and modified. Strict cash basis records cash outflow and inflow only. Modified cash basis includes some elements from accrual basis, such as receivable and inventory. For example, the bank enter mudaraba contract with mudarib A for four years. In the first year, the mudarib declared profit but has not paid to the bank yet. In accrual basis, bank will record this share of profit as account receivable from mudarib A. In cash basis, bank would not record anything because there is not cash movement to or from the bank. If after the project finish, mudarib A still have outstanding balance, modified cash basis will recognize it as account receivable from mudarib A. Cash basis still does not record this event because there is not involve cash movement. 4. Choice of Cash or Accrual Basis Accounting Cash or accrual accounting has been the subject of discussion among Shariah jurist. Fiqh experts have determined that cash basis of accounting to be a mode of practice to account for Islamic transactions in the past. 5 Eltegani, Accounting postulates and principles from an Islamic Perspective, Review of Islamic Economics, page. 11 6 Jan R. Williams, et al. (2003). Financial Accounting, page. 104 4 The early mudaraba contract was conceived of â€Å"primarily as an instrument of singleventure commerce. It was, indeed, ideally suited for this purpose and was extensively used in this way†7. The accounting rules developed by early Islamic jurist for such single-ventures recommend a cash basis for the recognition of profit and stipulated that it should be realized and allocated between parties when the venture is terminated and the mudarib remits to the capital provider. The realization principle is considered acceptable from the Islamic viewpoint as far as recording of transactions are concerned. It is prudent to recognize revenue only when it is realized. But this convention might harm transitional investors who withdraw from investment. Depositors in some Islamic banks have the right to withdraw their funds at any time. Therefore, if some of them withdraw before the full liquidation of the project in which their funds or part of them have actually participated, they may lose all or part of the profit that might be realized in the future. 8 Mudaraba investment accounts in some Islamic banks are entitled to a part of the realized profits for the accounting period. Since these profits do include profits or loss of projects which are not yet liquidated, investors who withdraw at this stage may well not share in the profits of some of the projects in which their money have actually participated. Hence it may be argued that this conflicts with the requirement of justice and fairness. Co-mingling of funds in Mudaraba contracts, separate legal entity, going concern are concepts that cash accounting has failed to address completely but they exist in the Islamic banking business today. In Malaysia, modified cash accounting has been the basis of accounting used by Islamic bank as the Shariah council of the bank has permitted the use of modified cash accounting for the bank. 9 AAOIFI’s FAS 3 explains that realization profit is the time at which it can be established that profit is achieved in a Mudaraba.

Wednesday, December 4, 2019

Problems with Voting Essay Example For Students

Problems with Voting Essay Why Voting is never Completely Accurate!!Statement of the ProblemThere are several problems when it comes to elections. One of the problems is whether the candidates played fairly throughout the election. Another problem is whether the votes that are being cast are being counted correctly or even being counted at all. The main reason this topic has become such an important issue is because of the last two elections. The first election had a problem in the state of Florida, and the 2004 elections had problems in the state of Ohio. Evidence Used in Reaching my ConclusionOne of the things I would worry about in voting is how and who is counting my votes. For instance, a type of voting I would not be satisfied with is the paper ballot way of voting. The modern system of election using paper ballots was first used in 1858 in Australia. The great Australian innovation was to print standardized ballots at government expense, distribute them to the voters at the polling places, and require that the voters vote and return the ballots immediately. Today, the security against election fraud this provides seems obvious, but in the 19th century, it was not obvious to most observers, and it was not until 1888 that this ballot was used in the United States. Another type of voting that is a problem to me is the lever voting machine. Lever voting machines offer excellent voter privacy, and the feel of a lever voting machine is immensely reassuring to voters! Unfortunately, they are immense machines, expensive to move and stor e, difficult to test, complex to maintain, and far from secure against vote fraud. Furthermore, a lever voting machine maintains no audit trail. With paper ballots, an it is possible to recount the votes if there is an allegation of fraud. With lever voting machines, there is nothing to recount! This could be a problem also because if someone votes incorrectly and pushes the lever down at the wrong time he or she can not go back and fix that vote. Lever voting machines offer excellent voter privacy, and the feel of a lever voting machine is immensely reassuring to voters! Unfortunately, they are immense machines, expensive to move and store, difficult to test, complex to maintain, and far from secure against vote fraud. Furthermore, a lever voting machine maintains no audit trail. With paper ballots, an it is possible to recount the votes if there is an allegation of fraud. With lever voting machines, there is nothing to recount! This could be a problem also because if someone votes incorrectly and pushes the lever down at the wrong time he or she can not go back and fix that vote. I know that this doesnt look like a single vote would sway an election that much but you figure that 1,000 people across the nation vote incorrectly for the same person. That could sway an election, probably not a presidential election but it might sway an election for senate or the house. I believe that a unified way of voting should be made, whether it is any type of voting. I dont believe that the country should have all sorts of different ways of voting. For instance, on the website, (NW Fusion) it says that all of these types of systems are being used across the country: Paper Ballots, Lever Voting Machines, Punched Card Hand Recounts, Optical Mark Sense Ballots, Precinct Count versus Central Count Systems, Hand Recounts. To me its hard to make sure you get all of the votes counted correctly when you have all of these different variations of the same thing. My Conclusion If I was going to pick an easy simple way of voting I would pick a uniform style of voting and use the technology we have invented to count the voting. Direct Recording Electronic Voting Systems, The newest voting technology uses direct-recording electronic voting machines. These were developed after microcomputers became sufficiently inexpensive that they could be incorporated into a voting machine. The first of these was developed by Shoup in 1978; The Shoup Voting Machine Company was one of the two companies that had been making lever voting machines for much of the century. Their new electronic voting machine was built to have the ;look and feel; of a lever voting machine, thereby minimizing the voter education problems that always accompany changes in voting technology. All of todays direct-recording voting machines attempt to offer far stronger audit and security tools than the old lever machines they functionally replace. Instead of simply storing vote totals on odometer wheels inside the machine, they store an electronic record called a ballot image recording each voters choices, and they store an audit trail of all actions involving the machine, from pre-election testing to the printing of vote totals after the polls close. These records are s tored in duplicate .