Brown vs. Texas

Brown vs. Texas Criminal Procedure and the Constitution Due date 5/May/2012 Brown vs. Texas was a case heard by the Supreme Court in 1979. It determined that the defendants arrest in El Paso Texas, for refusal to identify himself in a high crime area, was not based on a reasonable suspicion and violated Mr. Brown’s fourth amendment rights. This was an important case for the stop and identifies statutes in the United States. One afternoon a police cruiser was driving downtown and noticed two men walking away from one another in an alley in an area with a high incidence of drug traffic. The Officer stopped Mr. Brown and asked him to identify himself and explain why he was in the alley. Mr. Brown refused to identify himself and was arrested for violating a Texas statute which makes it a criminal act for a person to refuse to give his name and address to an officer who has lawfully stopped him and requested the information. Mr. Brown was convicted and fined for violating the Texas statute. Mr. Brown appealed his case to the Supreme Court on the grounds that the Texas statute that required him to identify himself to the Officer was a violation of his fourth Amendment rights. The officers did not have any reasonable suspicion to believe that Mr. Brown was engaged or had engaged in criminal conduct. The Supreme Court heard the case and overturned the decision citing the precedent set in the Terry vs. Ohio case. It stated that Detaining appellant to require him to identify himself constituted a seizure of his person subject to the requirement of the Fourth Amendment that the seizure be reasonable. (Cf. Terry v. Ohio). The Supreme Court also stated that the officer’s actions were not justified on the ground that they had a reasonable suspicion, based on objective facts, that he was involved in criminal activity. The Supreme Court overturned the conviction.

The Continuum from Legitimacy to Fraud Research Paper - 4

The Continuum from Legitimacy to Fraud - Research Paper Example This essay demonstrates that different improvements and various practices should be involved in the process of earnings management. Financial reporting can be influenced by numerous factors and even a personal impact can be very important trigger when fraud occurs. A lack of motivation from the company can lead managers and accountants to fraud. Concealment is one of many possible strategies implemented in the process of auditing. It can be claimed that the following four parties are key determinants of internal and external concept development of legal and fraudulent earnings management: boards of the directors, stakeholders, managers, and auditors. It is possible to describe their mutual relations in the following way: stakeholders make boards of directors write invented figures in their financial statements, managers are subjected to the orders of the company's authorities and auditors are cheated when all these actions are combined. This paper makes a conclusion that thus, financ ial statement looks like Pandora's Box and different vices come out of it by voluntary actions of directors, accountants, and managers. Moreover, the two basic pillars would make earnings management fair and stable: flexibility and inviolability. In addition, It can be also supposed that any modern company can be influenced by changing the environment, politics of the county, national or local influences etc. Thus, ethical issues are integrative elements of legitimate practices in earnings management.... With respect to the study conducted by Levitt in 1998, accountants should develop more flexible practices, but the highest standards of objectivity. Fraud in management practices can be illustrated by numerous examples, such as a famous case of fraud experienced by the Enron Company (Hoffman et al, 1996). Accountants of the company were not afraid of providing their financial statements. The company experienced bankruptcy and a great impact was made on the employees of the company, retired employees and their pensions and many other people, who suffered huge financial losses. The following conditions are the most relevant to the earnings management conduct: â€Å"remaining alert, through observation and making inquiries as necessary, for evidence of noncompliance with relevant ethical  requirements by members of the engagement team, determining the appropriate action if matters come to the engagement partner's attention that indicate that members of the engagement team have not co mplied with relevant ethical  requirements, and forming a conclusion on compliance with independence requirements that apply to the audit engagement† (Statement on Auditing Standards, 2010). The words and word combinations in italics can be considered as triple conditions for fair and successful earnings management. To reveal fraud in earnings management relevant ethical  requirements, the appropriate action and independence requirements should be followed by the auditors. Otherwise auditing will fail and the company will be subjected to a spoiled goodwill, suspicion of stakeholders or even bankruptcy (Statement on Auditing Standards Overall Objectives of the Independent Auditor, 2010). Conclusion Different improvements and various practices should be involved in the process of

Business plan Essay Example | Topics and Well Written Essays - 250 words - 5

Business plan - Essay Example The market comprises of three main competitors, such as Abuja constructors, Oga building Limited and Okonwkwo Fabricators. The two minor competitors are Okocha Limited and Dibanj Holders limited. The strength of the main competitors is their long working hours, nearness to consumers and their reputation. However, most customers complain that the main competitors lack client courtesy and good communication skills. It is also apparent that they charge high prices for their products, which make consumers to order them from other suppliers outside the region. In order to capture the market, our firm will introduce cheaper prices to counter the pricing strategies of the main competitors. The other strategy is to embark on an aggressive publicity, comprising of adverts in local radio stations and investment magazines. The sales forecast will be directed towards the target market to ensure that the budget caters for all the costs in the startup plan. The action plan is to coordinate all departments to segment the market for possible purchase of the Granite