...November 2001 The findings and opinions contained herein are those of the National Policy Committee and do not necessarily reflect the official position or policies of the American Society of Criminology. Ronald Weitzer, Professor of Sociology, Dana Coleman, Research Assistant, and Sarah Benatar, Graduate Research Assistant at the Institute on Crime, Justice, and Corrections at George Washington University provided substantial assistance in the preparation of this document. Introduction Capital punishment is among the most hotly debated issues in American politics. Passions run high for both those who want the death penalty abolished and those who seek to preserve or expand its use. What follows is a summary of key issues in the death penalty debate, research findings on the application of capital punishment, and a discussion of policy considerations. The American Society of Criminology (ASC) is greatly concerned with the death penalty and its application in the United States. This year, ASC President Ronald Huff and the ASC Executive Board authorized the ASC’s National Policy Committee (NPC) to develop a policy paper that would focus on the death penalty issue. The ASC Board has emphasized that the NPC paper would not speak for the Society but to its membership. The recommendations contained in this report reflect a concern that the Society needs to set a research agenda that is independent of the federal government and perhaps independent of conventional wisdom...
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...Introduction Capital punishment in the United States is largely viewed as retaliation and compensation against society's most malicious criminals. The federal government rarely imposes capital punishment for crimes. The majority of capital sanctions are imposed on the state level for murder. Currently, thirty-two states have death penalty statutes. Of those thirty-two, only seven states carried out executions in 2014 (Bureau of Justice Statistics 2015). Those executions total 35 (Bureau of Justice Statistics 2015). As a result of the low number of executions carried out, experts in the United States have examined the efficiency of the death penalty. To accurately assess the economic costs of the death penalty, the difference between the costs...
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...The use of capital punishment in America stems from Britain influence and began early on in the settlement of the European colonies. The earliest recorded execution dates back to 1608 (Death Penalty Information Center, 2011) . However, the use of capital punishment in the United States centuries later has been very controversial. Thirty-four states still use the death penalty as a punishment while 16 states have abolished its use (Death Penalty Information Center, 2011) . The constitutionality of capital punishment is in question and is constantly interpreted. The death penalty requires arbitrary decisions to be made by jurors. The studies on race in death penalty cases, the exonerations of those individuals on death row, and the cost of the death penalty are reasons to abolish capital punishment in the United States. Recent studies on the death penalty show surprising facts about the race of defendant and victim. In North Carolina it was found that the odds of receiving the death penalty rose by 3.5 for defendants whose victims were white. A California study found that defendants who murdered Whites were three times more likely to receive the death penalty than those who murdered Blacks and four times more likely than those who murdered Latinos. Race-of-victim and race-of-defendant discrimination has been found in 96 percent of the states in which death penalty and race studies have taken place (Death Penalty Information Center, 2011) . The exonerations of those on death row...
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...19, 1994 Publication Date: January 1995 Chapter Title: Corporate Taxes and the Cost of Capital for U.S. Multinationals Chapter Author: Joosung Jun, James R. Hines Jr., R. Glenn Hubbard Chapter URL: http://www.nber.org/chapters/c7724 Chapter pages in book: (p. 21 - 28) 3 Corporate Taxes and the Cost of Capital for U.S. Multinationals Joosung Jun 3.1 Introduction Tax rules affect the ability of U.S. firms to compete in foreign markets with local and other foreign firms. The primary channel through which taxes exert this influence is by changing the cost of capital. The competitive ability of firms that face different costs of capital depends on how capital intensive they are and how sensitive the demand for their product is to the price. This paper does not attempt to look at specific products, but does estimate how tax rules alter the cost of capital for U.S. firms and competing firms in a variety of foreign markets. Past comparative studies of the cost of capital have been mostly concerned with domestic investment between countries. A typical finding of these studies is that, during the past decade, the cost-of-capital gap between countries has been largely attributable to differences in the domestic cost of funds, leaving relatively little room for the role of tax systems. In the case of multinational investment, however, an international comparison of the cost of capital is complicated by the possibility of overlapping tax jurisdictions and the possibility of...
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...DIRECTOR SENIOR DESIGNER COVER PHOTO CREDIT George Hoffman Joel Hollenbeck Yana Mermel Jennifer Manias Erica Horowitz Lucille Buonocore Sujin Hong Amy Scholz Jesse Cruz Allison Morris Elena Santa Maria Harry Nolan Madelyn Lesure ©lightkey/iStockphoto This book was set in 10/12 Times Roman by Laserwords and printed and bound by R. R. Donnelley-JC. The cover was printed by R. R. Donnelley-JC. Copyright © 2013, 2010, 2007, 2004 John Wiley & Sons, Inc. All rights reserved. No part of this publication may be reproduced, stored in a retrieval system or transmitted in any form or by any means, electronic, mechanical, photocopying, recording, scanning or otherwise, except as permitted under Sections 107 or 108 of the 1976 United States Copyright Act, without either the prior written permission of the Publisher, or authorization through payment of the appropriate per-copy fee to the Copyright Clearance Center, Inc. 222 Rosewood Drive, Danvers, MA 01923, website www.copyright.com. Requests to the Publisher for permission should be addressed to the Permissions Department, John Wiley & Sons, Inc., 111 River Street, Hoboken, NJ 07030-5774, (201)748-6011, fax (201)748-6008, website http://www.wiley.com/go/permissions. Founded in 1807, John Wiley & Sons, Inc. has been a valued source of knowledge and understanding for more than 200 years, helping people around the world meet their needs and fulfill their aspirations. Our company is...
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...served as part of the criminal justice system. The U.S uses the death penalty for prosecuting certain crimes. The debate over the death penalty has progressed for many centuries. However, in the past years, the debate has increased in the United States. In the recent past, opponents have held that the death sentence is ineffective, racist, barbaric, as well as against the American values. Conversely, the majority of people view the death punishment as a vital tool in fighting violent pre-meditated murder. Both sides have appealing arguments. Regardless, the support of the society for capital punishment is wanting. The death penalty is cruel and immoral. The society punishes murderers by killing...
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...Is the Death Penalty a Fair and Effective Deterrent in the United States? Abstract The death penalty is the most severe punishment that may be imposed on an individual by the United States government. It denies a person one of their most basic human rights, which is the right to live. One of the purposes of the death penalty is to serve as a deterrent for other would-be criminals. There have been studies conducted to determine if the death penalty is effective in this regard. There is another point of disparity surrounding the death penalty related to the equality of its application. Are all citizens treated equal? This paper takes a closer look at the equality in the application of the death penalty and its effectiveness as a deterrent. Is the Death Penalty a Fair and Effective Deterrent in the United States? The death penalty came to the United States with the first European settlers and continued until the 1960’s. “The 1960s brought challenges to the fundamental legality of the death penalty. Before then, the Fifth, Eighth, and Fourteenth Amendments were interpreted as permitting the death penalty. However, in the early 1960s, it was suggested that the death penalty was a "cruel and unusual" punishment, and therefore unconstitutional under the Eighth Amendment.” (Bohm, 1999) Since the 1960’s courts have been battling the issue of the death penalty. Currently there are 38 states that have provisions for the death penalty. What is the purpose of the death...
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...dreading it. What exactly is the death penalty? To some it may be freedom once carried out, and to others it is retribution, a political tool, a means for producing money, or a deterrent for future crimes. It is important that the United States come to some conclusion so we can end the death penalty debate; we want the truth, not assumptions that can be argued to no end. This paper will discuss the ins and outs of the death penalty, why it has created much debate, why it is not a deterrent of murder, and that it is mostly used as a political tool. There have been many studies done to both effects; the death penalty deters crime, or it does not deter crime because the previous studies were flawed. First presented is a brief history to better understand where the death penalty comes from. The next section will discuss the modern approaches to the death penalty including landmark cases that changed the way the death penalty is executed in the United States. Following this section is an explanation of deterrence and its effects, and other controversies that exist. Finally the paper will discuss the death penalty as a political tool, and why we should remedy the debates once and for all by abolishing the death penalty. There will be many studies discussed for and against the death penalty, however to introduce a different approach to this greatly researched topic, this paper will analyze the gubernatorial races from 1980-2009, and the majority view of...
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...Journal of International Business and Cultural Studies Human resource accounting and international developments: implications for measurement of human capital Maria L. Bullen Clayton State University Kel-Ann Eyler Wesleyan College Abstract Human Resource Accounting (HRA) involves accounting for expenditures related to human resources as assets as opposed to traditional accounting which treats these costs as expenses that reduce profit. Interest and contributions to growth in HRA have been evident in a number of countries. The strong growth of international financial reporting standards (IFRS) is an indication that the environment for international financial accounting is one that potentially encourages the consideration of alternative measurement and reporting standards and lends support to the possibility that future financial reports may include nontraditional measurements such as the value of human resources using HRA methods. Keywords: Human Resource Accounting, Human Capital, Intellectual Capital, International Accounting, International Financial Reporting, International Financial Reporting Standards Human Resource Accounting, Page 1 Journal of International Business and Cultural Studies Introduction Human Resource Accounting (HRA) involves accounting for the company’s management and employees as human capital that provides future benefits. In the HRA approach, expenditures related to human resources are reported as assets on the balance sheet as opposed to the...
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...Douglas S. Coppin The Effects of Capital Punishments NIC / Executive Leadership June 2013 Evidence-Based Practice in the Criminal Justice System The phrase “because we have always done it that way” universally is no longer acceptable as it pertains to working in many sectors of the work-force, especially within the criminal justice system. Constant financial pressure to streamline budgets, coupled with ever-changing political climates have forced criminal justice organizations to embrace evidence-based concepts and practices. Evidence-based practice is defined as the use of practices that have been scientifically tested and proven effective. In simple terms, doing what works. This has led to drastic changes in various sectors from police operations, probation, sentencing, etc. When examining capital punishment the first question that must be asked is why do we do it? Is it simply a universal response to an atrocious act committed by an offender? If so, then there is no need to look any further. However, thousands of capital offense convictions are handed down annually in the U.S., yet most do not result in death penalty sentences. Therefore the only logical conclusion is that there is much more complexities in play once the state hands down capital punishment. Possible Effects of Capital Punishments at a Glance By and large, capital punishment in the United States is handed down to those offenders that are found guilty of homicide. Although not limited...
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...April 15, 2012 Capital Punishment Capital Punishment is the killing of people as punishment for their crimes legally (Haines 3). Since the beginning of time, capital punishment has been a way of punishing people who have committed higher levels of crimes. Although capital punishment has been around for centuries, the first known case of the death penalty in the American colonies happened in the James town colony in 1608 when George Kendall was executed for spying for the Spanish (Green, Melissa S.,compiler. (1998-2009). Focus on the Death Penalty). Capital Punishment is a subject in the United States that was and still is very controversial. Many people want capital punishment to be abolished but on the other hand there are a handful of people who want capital punishment to end. The purpose of this study is to show why capital punishment should be abolished. Capital punishment needs to be abolished because there are way too many cases and executions. During the time span of the Revolutionary war, capital punishment was widely accepted. During this time 162 documented cases of capital punishment were recorded. In the nineteenth century, following that era, capital punishment had increased to 1,391 documented cases. As of April 1, 2008, there were a total of 1,099 people who received the death penalty. The State of Texas had the most cases of capital punishment with a number of 405 cases (Bureau of Justice Statistics 1-2). That is way too many cases just for one state. The...
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...Comprehensive Case United States Surgical Corporation 1 Running head: COMPREHENSIVE CASE U.S. SURGICAL CORPORATION Comprehensive Case United States Surgical Corporation Scott P. McHone Liberty University Comprehensive Case United States Surgical Corporation 2 Abstract During the past thirty years we have seen an increase in the number of companies that have committed some form of financial shenanigans. Some of these companies have manipulated Generally Accepted Accounting Principles to present themselves as financially sound. Others have committed fraud to achieve the same objective. With this type of corporate behavior there is an increasing need for better auditing and more reliable audited financial statements. The purpose of this paper is to read and study a comprehensive case as presented in the textbook Contemporary Auditing: Real Issues and Cases and answer the questions as listed at the end of the case study. I decided to select case 1.10 United States Surgical Corporation. Comprehensive Case United States Surgical Corporation 3 Comprehensive Case United States Surgical Corporation To fully appreciate this paper it is recommended that the case study along with the associated questions be read prior to reading this paper. Question one from the case study focuses on what audit procedures should have been performed by the auditing firm for the 1981 audit period that would help increase the possibility of detecting the overstatement of the leased and loaned assets due...
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...International Investment and International Trade in the Product Cycle Author(s): Raymond Vernon Source: The Quarterly Journal of Economics, Vol. 80, No. 2 (May, 1966), pp. 190-207 Published by: Oxford University Press Stable URL: http://www.jstor.org/stable/1880689 . Accessed: 19/10/2014 12:59 Your use of the JSTOR archive indicates your acceptance of the Terms & Conditions of Use, available at . http://www.jstor.org/page/info/about/policies/terms.jsp . JSTOR is a not-for-profit service that helps scholars, researchers, and students discover, use, and build upon a wide range of content in a trusted digital archive. We use information technology and tools to increase productivity and facilitate new forms of scholarship. For more information about JSTOR, please contact support@jstor.org. . Oxford University Press is collaborating with JSTOR to digitize, preserve and extend access to The Quarterly Journal of Economics. http://www.jstor.org This content downloaded from 82.219.188.189 on Sun, 19 Oct 2014 12:59:41 PM All use subject to JSTOR Terms and Conditions INTERNATIONAL INVESTMENT AND INTERNATIONAL TRADE IN THE PRODUCT CYCLE* RAYMONDVERNON Location of new products, 191.- The maturing product, 196.- The standardized product, 202. Anyone who has soughtto understandthe shifts in international trade and internationalinvestmentover the past twenty years has chafed from time to time under an acute sense of the inadequacy of the available analytical tools. While...
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...Case Study: Raising Capital in Switzerland Angel PinaHardin ACCU 615 July 10, 2013 Brandman University Case Study: Raising Capital in Switzerland E-Centives Inc. is a company based in Bethesda, Maryland with offices in Redwood City, New York and Los Angeles. The company is a leading on-line direct marketing company 4.4--million account members (Choi & Meek, 2011). The organization wants to expand into foreign markets and considers the Swiss Exchange to help meet its financial needs. Introduction This paper will discuss the case study of organization e-Centives Inc. In particular, it will discuss the factors that are relevant to e-Centives Inc.’s decision to raise capital and list on the Swiss Exchange’s New Market. It will also discuss why e-Centives chose not to raise public equity in the United States and their decision not to raise capital on the U. S. Stock exchange as well as the advantages and disadvantages of using the U. S Generally Accepted Accounting Principles (GAAP). Also discussed will be the requirement for e-Centives Inc. to prepare its financial statements using Swiss accounting standards as well as the reporting requirements and whether or not e-Centives met those requirements. Factors to the Swiss Exchange Many factors contributed to e-Centives Inc.’s decision to enter the Swiss Exchange instead of the U. S Stock Exchange. These factors include ease and availability of capital and investors, reputation of the exchange, and corporate profile...
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...Capital punishment is the death penalty. It has been used throughout history to punish a variety of offenses committed. Whether or not there should be a death penalty is one of the most debated issues in the Criminal Justice system. It is polled that approximately 62% of Americans support the death penalty. Behind that percentage is poorly based reasons like revenge or misrepresented facts, such as cost and a sense of justice. The United States had a 2012 murder rate of 4.8 victims per 100,000-meaning that nearly 15,000 people were victims of homicide that year. (Benoit) These criminals, it appears, are not fearing capital punishment as a consequence of their crimes as much as people hope they would. The death penalty should be abolished because criminals are not deterred from committing crimes, millions of dollars are wasted, and innocent people may be executed. Attorney General Janet Reno stated, “I have inquired for most of my adult life about studies that might show that the death penalty is a deterrent, and I have not seen any research that would substantiate that point.” (J Donahue and J Wolfers) While many would like to believe that the death penalty would be more of a deterrent than a long prison sentence, criminals rarely consider the consequences of their actions. A crime of passion is exactly that, where they would not think about what would happen if they went through with a crime. These criminals, who commit these heinous crimes that would lead to the...
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