Gideon vs Wainwright Essay Example For Students

Gideon versus Wainwright Essay The designers shaped this nation with one sole record, the Constitution, whichthey composed with extraordinary insight and premonition. This abundant intelligence emerged from the unjusttreatment of King George to which the pioneers were subject. Among these infringement ofthe pilgrims rights were unjust preliminaries that made a joke of equity. Thus, afair preliminary of the blamed was a correct given to the residents alongside different values that theframers ingrained in each other feature of this countrys government. These confirmations ofthe residents rights expressed in the bill of rights. In the Sixth Amendment, it is expressed that, In every single criminal arraignment, theaccused will appreciate the rightto have the Assistance of Counsel for his safeguard. A firstreading of this expression one may be imagine that this right, what gives a personaccused of a wrongdoing to have attorneys for his resistance, is normal information being that it isamong the most fundamental rights given to the populace of people in general. In any case, the simplemanner in which this correction is stated makes an ill defined situation, and subject tointerpretation under various conditions. The authenticity of the option to mount a legaldefense is additionally darkened by the Fourteenth Amendment which expresses, No State shallmake or authorize any law which will abbreviate the benefits of residents of the UnitedStates. Therefore, numerous inquiries start to emerge which try to decide the genuine rightof the blamed to the help for counsel. Should lawful guidance be given by thegovernment if the blamed comes up short on the assets to gather an advice for his barrier? Or on the other hand, onthe other hand, does this alteration set the duty of collecting a defensivecounsel on the charged regardless of whether the individual comes up short on the assets to do so?Also, do the states reserve the privilege to make their own enactment with respect to the rightof the penniless denoun ced to have counsel selected to them in the state preliminaries, or does theFourteenth Amendment forestall this? The Supreme Court was confronted with noting thesequestions on account of Gideon v. Wainwright. In June of 1961, Clarence Earl Gideon, a multi year old trivial criminal, wanderer, andgambler who had gone through quite a bit of his time on earth all through prison was captured in Panama CityFlorida. He was accused of breaking into a poolroom one night with an end goal to stealbeer, Coke, and coins from a cigarette machine (Goodman 62). From the start, Gideon demanded that he was guiltless. His preliminary initiated in aFlorida court in August of that year. Gideon educated the Judge that he was notprepared for the preliminary to start since he had not gathered a legitimate direction in hisdefense. He at that point mentioned that the court choose guidance to speak to him (Goodman62). The Judge reacted with the accompanying explanation: Mr. Gideon, I am grieved, however I can 't choose Counsel to speak to you for this situation. Under the laws of the State of Florida, the main time the Court can name Counsel to speak to a litigant is the point at which that individual is accused of a capital offense. I am grieved, however I should deny your solicitation to choose Counsel to guard you for this situation (372 U.S. 335)The preliminary proceeded, and Gideon coordinated his barrier; however his endeavors were vain as onecould anticipate from a typical man with no lawful training or experience. The juryconvicted him of the felonious charges and gave Gideon the most extreme multi year sentence(Goodman 62). At the hour of Gideons preliminary in the Florida court the privilege to legitimate counselensured by the Sixth Amendment was just relevant to government cases, and states had theright to deal with the matter of the arrangement of lawful direction to the barrier in state casesat their circumspection (Asch, 135). This training was an impact of the result of th e UnitedStates Supreme Court instance of Betts v. Brady chose in 1942. For this situation, anunemployed ranch specialist in Maryland named Smith Betts was accused of robberyrequested that the court designate guidance to his resistance. The adjudicator denied this solicitation onthe grounds that in that region it was not practice in that district for the court to appointcounsel to poor litigants just in capital cases. Like Gideon, Betts directed his owndefense and was indicted and condemned to eight years in jail. Betts sent an intrigue tothe Supreme Court, yet the Court governed against Betts on the grounds that, the courts conclusion was inthe incredible greater part of states, it has been the viewed as judgment of the individuals, theirrepresentatives, and their courts that the arrangement of advice isn't a fundamentalright, basic to a reasonable preliminary (Goodman 64). With the point of reference set by the decision of Brady v. Betts, the forswearing of theappointment of insigh t by the preliminary court in the Gideon case was given with simply reason. Significance Of Reading EssayThis choice implied that Gideon got another preliminary. A preliminary where he had equitablerepresentation by an able legal advisor. In Gideons retrial, his court named attorneyfulfilled his obligations with such greatness that Gideon was vindicated. This choice had numerous significant ramifications. First of all, every one of the many otherprisoners who had been sentenced without advantage for safeguard counsel won their releaseFlorida prisons, just as the correctional facilities of different states (Goodman 66). This might be disconcertingbecause a portion of these detainees may have been blameworthy of their violations or solidified byprison, and these detainees are as a rule coolly discharged into society. The State of Floridashould have retried these detainees as opposed to discharging them. In any case, the retrialprocess raises another inquiry If a detainee had a preliminary yet was denied legitimate counsel,does it disregard the segment of the F ifth Amendment, which expresses that, Nor will anyperson be subject for a similar offense to be twice placed in risk of life or appendage. TheFifth Amendment ensures the privilege of an individual who is absolved to not be attempted againfor a similar wrongdoing. Since the investigator can't offer like a convict can, or attempt theseprisoners again in another fair and genuine preliminary, does it imply that these freedprisoners won't be retried?That isn't all the choice achieved, notwithstanding. The most importantimplication set post in this preliminary is the additional verification of the authenticity of the predominance ofthe government over the states. The intensity of the Federal government has grownsince the Civil War, where authenticity of the government was firmlyestablished. The southern states felt that the genuine force was put resources into the state, and thattheir withdrawal was legitimized. After the thrashing of these secessionist expresses, the legitimacyof the Fed eral government was set up, and has developed since that time. The marker ofthis is the Fourteenth Amendment which restricts the states from sanctioning and enforcingany law which condenses the privileges of the residents set out by the Bill of Rights. Thistheme fits the Gideon case on the grounds that the decision implied that the states must give the SixthAmendment assurance to the respondent who is blamed for damaging a state law. Thismeans that the express no longer has the intensity of caution in the execution of its ownlaws. Be that as it may, for this situation, the strength of the government is all essential andproper so as to make solidarity in the guarantee that the privileges of the residents set out by theconstitution are not encroached by the state. Works CitedGoodman, Elaine and Walter. The Rights of the People. Toronto: Doubleday, 1971. Asch, Sindey H. Social liberties and Responsibilites under the Constitution. New York:Arco Publishing Company, 1968. Gideon v. Wainwright, 372 U.S. 335 (1963). Wilson, James, and John J. DiIulio, Jr. American Government, foundations and Policies. Lexington, Massachusetts: D.C. Heath and Company, 1995. Equity Under Law: the Gideon Case. Videocassette. Reference book Britanica EducationalCorporation, 1967. Barker, Lucius, and Twiley Barker, Jr. Common Liberties and the Constitution. New Jersey:Prentince Hall, 1990.

Monasticism Essays - Asceticism, Monasticism, Monk, Hermit

Asceticism Asceticism, truly being a recluse, has come to portray the lifestyle relating to individuals living in disconnection from the remainder of the world. These individuals are under strict guarantee and subject to a fixed guideline, as priests. The fundamental thought of devotion is complete seclusion from the remainder of society. The technique they have embraced, regardless of what the exact subtleties might be, is typically composed plainness. In the event that the methods of devotion were taken in a wide enough sense it might be found in each strict framework that has accomplished a high degree of moral turn of events, for example, Buddhist, Jewish, Christian, and Muslim religions, and even in the arrangement of the socialist social orders at our present time. All through my learning in class, I have come to comprehend that the religious lifestyle is a plain one, however I don't think saying the most punctual Christian austerity was religious is right. Considering the conditions in which the early Christians were set, for the principal century or so of the Church's presence living separated from the gathering of the dedicated was not feasible, it was viewed as almost outlandish. Be that as it may, I get myself sure that devotion, when it came, was minimal in excess of a gathering of thoughts already in arrangement among Christians. For parsimony is the battle contrary to common standards, even with, for example, are simply common without being wicked. The world wants and respects riches, so the austere loves and praises destitution. On the off chance that he should have something in the idea of property, at that point he and his colleagues will hold it in like manner, in light of the fact that the world regards and defends private proprietorship. In like way he works on fasting and virginity that in this way he may deny the permit of the world.

Hes Making A List and Checking It Twice

He’s Making A List and Checking It Twice So four years ago, I began a year-long journey to start seeing what 12 years of public school education could do for me. I started applying to college. I kind of went about it in a semi-orderly fashion, but I do think that during the whole process with all the brochures Id requested and discarded essays, I may have killed a tree. Ill plant one when I graduate. This is my promise. So similar to the list of parameters I have when it comes to my ideal mate, I had a pretty hefty list of things to consider when I applied to college. And so the list begins: Please keep in mind that these were the things that I found that were important, and that you may think that these things are of little importance, and thats great. Also, feel free to comment with other things you find important. 1. Scholastic This was the most important option in my case. Id worked very hard like many of you, and wanted to continue my education at a place where I was going to be stimulated and driven to learn more. Some sample questions that I considered: What kind of majors are available? What is the graduation rate? How hard are the classes? How reputable are the professors? What type of research opportunities exist? How serious do students take their work? 2. Location Im a coast kind of guy. I lived in the Midwest, but I was definitely not applying to any school in Texas because I wanted out. I really wanted to be in an area where there was a lot to do outside of just being at school. Sample questions I asked: How do people get around? (Car, bike, public transportation?) Does the city cater to college students? Are there other college students around? What is the weather like? 3. Extracurriculars What can I do when I want a break? While academics were of utmost importance to me, I still wanted to be able to take a break and do some things for fun. Sample questions I asked: What types of activities are available? What are the time commitments? 4. Living Communal showers are not my thing, and neither are having extra rodent roommates. To a degree, housing and living options were important to me as well. I did not want to live on a campus where housing was not guaranteed after my freshman year, and I also did not want to live on a campus where there was freshman only dorms just because I felt that defeated the purpose of a social aspect of college. Other amenities werent really important to me, but some things did sweeten the pot. Sample questions I asked: Dorms: Single sex or coed? How far are the dorms from campus? Do people hang out with each other or is it more of an isolationist feel? Noise level? 5. Miscellaneous There were just a lot of things that I discovered I did not like once I began visiting schools, and there were also things that I discovered were really important to me once I saw that they actually existed. I would tend to believe from my experience that visits really seal the deal. I found with most campuses that I visited, I either loved it or hated it. There was no real grey area, but then I had a lot of friends who lived in the grey area all of senior year not knowing what they wanted. And one last thing, if you ever visit a college campus ASK QUESTIONS AND PLAY HARDBALL. Ask current students anything, and youll be able to get a good idea of what the campus is like and what the people are like. Be careful of token responses, and if they give you an ambiguous response, ask for further clarification. This is a four year investment; be smart. So I think that thats it; I actually dont think Ive recycled the brochures I got in the mail way back when, but I will when I graduate from MIT. I promise. Make sure you leave comments with any questions you have.

ESSAY - Examine sociological explanations for the lower...

Homework Essay Question – Mrs Young 8th November 2013 ESSAY QUESTION: ‘Examine Sociological explanations for the lower rates of recorded crime in rural compared to urban areas’†¦ A group of sociologists based in Chicago became known as Chicago School, and they argued that the growth of cities produced distinctive neighbourhoods, each with its own characteristic lifestyle. Shaw and McKay applied this perspective to their study of delinquency. Statistics from their study shows that 9.8% of crimes committed are usually found in the Central Business District (CBD). However, British sociologists criticize these findings as when they repeated the same study in Britain, they found that British crime patterns are more scattered and†¦show more content†¦Recorded offender rates for Gardenia were 300% higher than Stonewall. There was little or no difference between the two estates in terms of ethnicity, class, age, gender, income and employment. Baldwin and Bottom suggest that the reason why there could be more crime in one estate than the other (both found in the same are) is because of the ‘tipping’ process. Once Gardenia had ‘tippedâ€℠¢, it had appeared to influence the council’s housing policy. Those with severe housing needs were allocated to Gardenia and were also most at risk of crime. Over time, Gardenia developed a negative reputation which resulted in some residents leaving and others refusing to move onto the estate. Marshall and Johnson also point out that rural areas are more ‘close knit’, with higher levels of social interaction between people in the area, including kin relationships. People are likely to know other members of the community and are therefore more ‘intouch’ with their communities. Wilson and Kelling agree also and suggest that the ‘tipping’ process starts when informal social control is breaking down. They are more likely to break down when buildings are left in a state of disrepair. When these acts of deviance are left to go on, the noise levels increase, vandalism grows and more windows get broken. These neighbourhoods then tip into declin e and property values plummet, law abiding members of the community are afraid to go out, many of them leave the neighbourhood, informal socialShow MoreRelatedOne Significant Change That Has Occurred in the World Between 1900 and 2005. Explain the Impact This Change Has Made on Our Lives and Why It Is an Important Change.163893 Words   |  656 PagesRevisited David M. Scobey, Empire City: The Making and Meaning of the New York City Landscape Gerda Lerner, Fireweed: A Political Autobiography Allida M. Black, ed., Modern American Queer History Eric Sandweiss, St. Louis: The Evolution of an American Urban Landscape Sam Wineburg, Historical Thinking and Other Unnatural Acts: Charting the Future of Teaching the Past Sharon Hartman Strom, Political Woman: Florence Luscomb and the Legacy of Radical Reform Michael Adas, ed., Agricultural and PastoralRead MoreOrganisational Theory230255 Words   |  922 Pagesmisbehaviour? Complexity and the problem of implementation Three types of formal control Bureaucratic control Output control Cultural control The new wave in action: managing cultural change A theoretical explanation of a possible shift in control: A new historical configuration? An alternative theoretical explanation: movements in managerial discourse? The theoretical origins of new-wave theory Conclusions 148 148 150 152 152 153 156 159 159 160 161 164 171 176 179 186 . x Contents ChapterRead MoreStephen P. Robbins Timothy A. Judge (2011) Organizational Behaviour 15th Edition New Jersey: Prentice Hall393164 Words   |  1573 Pagesof Ethical Voice 526 xviii CONTENTS S A L Self-Assessment Library How Spiritual Am I? 531 Point/Counterpoint Organizations Should Strive to Create a Positive Organizational Culture 534 Questions for Review 535 Experiential Exercise Rate Your Classroom Culture 535 Ethical Dilemma A Bankrupt Culture 536 Case Incident 1 Mergers Don’t Always Lead to Culture Clashes 536 Case Incident 2 Did Toyota’s Culture Cause Its Problems? 537 17 Human Resource Policies and Practices 543

Comprehensive Sex Ed. Programs vs. Abstinence Only...

Comprehensive Sex Ed. Programs vs. Abstinence Only Programs Sexual education programs taught in high schools nationwide would be much more effective if instead of focusing exclusively on abstinence only programs, they taught a much more comprehensive program, which informed the adolescents how to be safe when it comes to dealing with sexual activities. Abstinence only programs are the widely favored programs of the past and of present time, but now more and more adults are starting to believe their children would be better educated if they were involved in a more comprehensive program, that not only emphasized the teachings of abstinence but taught their children how to be safe, and how to deal with the consequences of their sexual†¦show more content†¦However, these ideas do not teach the students who have already had sex or participated in sexual activities, or those students that do not believe waiting until marriage is right for them how to be safe. It is basically information that is going in one ear and out the other. If these programs also taught the students information on contraceptives and how to deal with consequences, at least the parents know that their kids have the information on how to be safe. Abstinence only programs are state funded. Many of the nation’s tax dollars go out to teach these programs. Although, it is good that the money is being given to support some sort of Sex Ed program, many people are starting to believe that their tax dollars should go to support the program they choose which many times is now the comprehensive sex ed program. The opposing program to abstinence only programs is the comprehensive sex education program. 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Some believe that teaching abstinence-only until marriage is the best methodRead MoreSchool Based Sex Education Is Important For Youth1178 Words   |  5 Pages School-Based Sex Education in Youth Sam Thienel English 11 Mrs. Adelman 17 May 2017 School-Based Sex Education in Youth Thesis: School based comprehensive sex education is important for youth because it will help prevent teen pregnancy, the government fully supports sex education in schools, and youth’s parents feel youth should be properly taught sex education. Outline: Prevent teen pregnancy Comprehensive sex program vs. abstinence-only Birth controls role in sex education classesRead MoreEssay on Should Sex Education be Taken Out of Schools?969 Words   |  4 Pagesincreasingly active sex lives. No longer is sex education left to teachers and parents to explain, it is constantly in our faces at the forefront of our society. Regardless of sex education curriculums and debates about possible changes, children and teenagers are still learning everything they think there is to know about sex from very early on in their young lives. However, without responsible adults instructing them on the facts about sex, there are more likely to treat sex in a cavalier and offhandedRead More Abstinence Only Sex Education Essays2119 Words   |  9 Pagesdisparity can be attributed to factors such as income inequality, the presence of abstinence only education has a major impact on birth and STD rates in the United States in comparison to other countries with more comprehensive programs. It is clear that this difference in approache s has a significant effect, and the United States needs to act to ensure the health of its citizens. Urgent actions are necessary because abstinence only education is becoming more popular in the United States and more and more

The Controversy Over Mark Twains The Adventures of...

The Adventures of Huckleberry Finn by Mark Twain is a controversial book that has raised heated debates across America for the past century. It was ranked fifth most challenging books out of one hundred in the 1990s (Chadwick 2). Although this book is a hot topic, it should remain on shelves, and still be taught in schools. While Huck Finn seems to be only a book of satire, most want this book banned because it is seen as highly racial. â€Å"The reading of Huck Finn is humiliating to back students. It contributes to low self-esteem. Only the insensitive and often unwittingly racist teachers respond ‘This book is a classic’ (Washington post 6).† The use of the word nigger upsets many black students and instigates the other students to use†¦show more content†¦The book is so comical, and lively all the way through. What makes this book so controversial is the fact that the word nigger is used more than 200 times in the book, but Twain simply used the term as they would back then. Can you say anyone dislikes Jim? No, we grow fond of him, perhaps love him. The n-word is not demining (Jones 154). Shelly Fisher Fishkin quotes, â€Å"Huck Finn is the greatest anti-racist novel by an American writer today.† This is proven in chapter XXXIV of Huck Finn when Huck knew helping Jim may get them killed, but he chooses to try to make him a free man. The book possesses good qualities, and morals. Huck could have turned Jim in; but kept him a secret and stayed afloat the river of freedom. We can also learn that our society is not what is seems. Although everyone is of Christian faith, they still own slaves, and are morally bad people. The novel presents a new perspective on today’s society and how it is still very much like Twain’s time. The need to ban this book from shelves and schools should stop. People need to start to embrace this book with meaning and the humor it possesses. The Banned Books Week Club celebrates the F irst Amendment and the freedom to read by posting a list of banned books that society should read, Huck Finn being 6th on the list (Adler7). In schools teachers need to learn how to explain Twain instead of banning his works of literature.Show MoreRelatedMark Twain and The Adventures of Huckleberry Finn1575 Words   |  6 Pages Mark Twain and The Adventures of Huckleberry Finn Controversy Mark Twain, born Samuel Langhorne Clemens, is a highly recognizable figure in American literature. Born in Florida, Missouri Mark Twain and his family moved to Hannibal, Missouri where Twain discovered and fell in love with the mighty Mississippi River. The river and his life in Hannibal became his inspiration and guiding light in most of his writing. Although Twain loved the river and did a great deal of traveling, he eventuallyRead MoreHuckleberry Finn Persuasive Essay1571 Words   |  7 Pagesalmost-right word and the right word is really a large matter- ‘tis the difference between the lightning bug and lightning.†(Mark Twain). Mark Twain, the author of an extraordinary yet controversial novel; The Adventures of Huckleberry Finn had a great way of capturing moments in time and bringing them to life through the use of meaningful and direct diction. The Adventures of Huckleberry Finn has been a vexed novel for it s a use of the â€Å"N-word†. However, many scho lars and associations have devised a â€Å"solution†Read MoreRacism of Yesterday and Today Essay1655 Words   |  7 PagesThe Adventures of Huckleberry Finn was written by Mark Twain in the middle of the nineteenth century. Much of the inspiration for the book came from Mark Twain’s own encounters. Twain’s experiences as a steamboat pilot from 1835 to 1845 provided a great deal of the historical context for his work. The novel revolves around a southern boy, Huck, and a slave named Jim who both reject society by running away in hopes of finding freedom. The Adventures of Huckleberry Finn highlights and portrays theRead MoreMark Twain : Seeing America s Flaws1593 Words   |  7 PagesMark Twain: Seeing America’s Flaws â€Å"You don’t know about me, without you have read a book by the name of The Adventures of Tom Sawyer , but that ain’t no matter. That book was made by Mr. Mark Twain and he told the truth, mainly. There was things he stretched, but mainly he told the truth† (qtd. in Jones 237). That was the very first line in Mark Twain’s controversial book, The Adventures of Huckleberry Finn. Samuel L. Clemens, as a young boy, grew up on the Mississippi and learned the ways of southernRead MoreThe Adventures Of Huckleberry Finn787 Words   |  4 PagesIn this journal, both Nicole Amare and Alan Manning criticize the novel, The Adventures of Huckleberry Finn through Mormonism. To Amare and Manning, Twain’s fascination of Mormonism and the character’s literary meanings. Furthermore, they claim of Twain’s use of his use of politician names in the stories, which are seen as juxtaposed by Twain in the novel, impact the character Boggs and Governor Lib urn Boggs of Independence, Missouri. However, these uses of political names can be portrayed as simplyRead MoreEssay on Racism in The Adventures of Huckleberry Finn576 Words   |  3 PagesMark Twain has always been one of the most controversial authors of all time. Though in recent years, there has been increasing controversy over the ideas expressed in his novel, The Adventures of Huckleberry Finn. In some extreme cases the novel has even been banned by public school systems and censored by public libraries. The basis for this censorship is the argument that Mark Twains book is racist, but in reality Twain was against racism and used this book to make people aware of what wasRead MoreThe Adventures of Huckleberry Finn by Mark Twain830 Words   |  3 PagesThe Adventures of Huckleberry Finn by Mark Twain is â€Å"A Great American Novel†, because of its complexity and richness. Twain writes dialogue that brings his characters to life. He creates characters with unique vo ice and helps the reader connect to the book. Anyone who reads it is forced to develop feelings for each character. Even though there is a great amount of controversy over the use of some choices, such as the â€Å"n word†, it makes the book more realistic. In the beginning of the novel Huck,Read MoreResearch Paper Mark Twain1306 Words   |  6 PagesIsabella Thomaz Donna Hunter - Period 2 Research Paper - Mark Twain October 26, 2012 MARK TWAIN: A REMARKABLE MAN WHO PAINTED THE WORLD â€Å"Classic - a book which people praise and dont read.† When Samuel L. Clemens (more often referred to as Mark Twain) said this, he meant it in a humorous sense, but he also wanted people to understand it’s meaning. People call books like Huck Finn and Gatsby classics, yet the idea that these books are actually read by everyone isn’t so. Twain isn’t justRead MoreRespect The Elderly By Mark Twain1565 Words   |  7 Pagesthe elderly. The Adventures of Huckleberry Finn is one hundred and thirty years old, yet unfailingly manages to fascinate, infuriate, and inspire its readership. The novel rests on many a bookshelf and regularly appears on lists of literary legends- though it is equally likely to top a list of controversial and profane works. Certainly, there is no other book in the oeuvre of Mark Twain that commands attention more deservedly than Huckleberry Finn. The Adventures of Huckleberry Finn is the decidedRead More Prejudice and Racism in Huckl eberry Finn Essay1265 Words   |  6 PagesHuckleberry Finn: The Immorality of Racism A majority of people in American society believe that school systems must teach children that racism is morally wrong. Often, however, tension has builds over how to teach this important lesson. Unfortunately, a controversy has built over the teaching of Huckleberry Finn. Although some believe that Mark Twains novel perpetuates racist feelings, in fact Twain uses the characters to demonstrate the immorality of slavery. Miss Watson and Pap

Accounting Regulation free essay sample

Accounting Regulation With the recent accounting discrepancies that have taken place in some of America’s largest and well known corporations greater importance is being placed on the creation and monitoring of financial reports. Some of these organizations which regulate how financial reports and compiled are private, given a charter by a federal agency, others were born from the creation of new laws and regulations, some are state agencies, and many more are private organizations made up of academics and certified public accountants who altruistically want to improve ethics in one’s field of accountancy. These organizations include the Financial Accounting Standards Board (FASB), the Public Company Accounting Oversight Board (PCAOB), the Securities and Exchange Commission (SEC), and the International Accounting Standards Board (IASB). Companies which operate within the United States must compile financial reports within the guidelines set forth by the (SEC) and the (FASB); the (FASB) ensures that all companies focus on the characteristics of relevance and reliability when generating financial reports while staying within the guidelines of the Generally Accepted Accounting Principles (GAAP). We will write a custom essay sample on Accounting Regulation or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page When companies do not follow these guidelines they can be sanctioned by the (SEC) (Facts about FASB, 2009). The (PCAOB) was granted investigative and disciplinary power by the Sarbanes-Oxley Act of 2002; this act was established as a result of major American corporations falsifying financial data in an attempt to make one’s company appear more profitable than it was. The (PCAOB’s) primary responsibility is to ensure that public accounting firms conduct regular audits of internal controls and to evaluate the consistency of published financial statements. The (IASB) is a global regulatory body which is an offshoot of the International Financial Reporting Standards (IFRS); the (IFRS) sets standards for financial reporting for small to medium businesses which make up approximately 95% of the companies worldwide (IFRS for SMEs, 2009). The (IASB) has no enforceable power to discipline organizations who do not adhere to financial reporting guidelines, however, when violations are discovered the (IASB) reports all discrepancies to the (IFRS) which will make a determination as to the validity of the violation and take disciplinary action. While there are a number of federal and international accounting regulatory organizations, the foundation for good accounting ethics occurs at local or state levels. In he United States there are accountancy boards for every state which anyone wishing to become a certified public accountant (CPA) must register and pass a battery of exams in order to obtain a license to work as an accountant. The California Board of Accountancy (CBA) in addition to testing and licensing new accountants also provides people looking for an accountant a forum to check on the status of an accountant’s license, whether they are authorized to sign reports on attest engagements, ant to view any discip linary action taken against a particular accountant (Web License Status Lookup Information, 2009). The (CBA) is granted authority by the California Accountancy Act and works to protect the public interest by regulating the accountancy profession minimizing substandard practices, investigating complaints against accountants, and when necessary, taking legal action against those who do not follow proper (GAAP) guidelines. With all problems come opportunities, and with the discrepancies in financial reporting in recent history, an opportunity has arisen to reform accounting policies and procedures. There is currently a shift in most western countries for a set of international accounting standards for companies all around the world to abide by and in this age of global commerce and multinational corporations will only improve the accuracy of financial reports.