Prostitution Should Be Legalized Within The United States

Known globally as â€Å"The world’s oldest profession†, a prostitute can give you quite the bang for your buck! Prostitution should be legalized within the United States of America for numerous reasons, some of which including decrease in rape and diseases, adding a nice little boost to our economy, and generally reducing violence against women of the night. Even though prostitution can be very dangerous, many women choose that path. If you re strapped for cash and don’t have many options don’t worry, throw out your morals and sell what you already have and others might want, sell your body! For some, this is how easy of a choice it is. Jumping into prostitution can be as easy as choosing a career. Prostitution can be quite profitable and†¦show more content†¦If prostitution was legalized in America the high rate of violence against these women should drop significantly. If it was legalized, women could actually report whenever crimes or violence has been committed against them without themselves being arrested just for being a prostitute. This incredible injustice done to American’s daily, should be considered unconstitutional. Women should be able to choose whatever career path they want and not have to worry about their lives potentially being put in danger.. With no other choice for safety, prostitutes are forced to flock to a pimp for safety. Pimps work outside the law and somet imes abuse the prostitutes or even treat them as slaves. Pimps work only for profit and they sometimes treat them like assets instead of human beings with a soul and a voice. If prostitution was legalized it would eliminate the need for pimps or other protection. Sex is just sex. We all know what it is, we understand how it works, so why can’t we just be adult’s about this. Other countries call us prudish and juvenile to make such a natural thing illegal. The worst part is, they are right! If prostitution was legalized long ago we would never have to deal with the issues that it currently presents. Because we consider it a â€Å"crime†, innocent people are injured and die each day for the simple reason that it is against the law to pay for sex? That is wrong, selling sex should not be wrong.Show MoreRelatedAdvantages of Legalizing Prostitution1749 Words   |  7 PagesProstitution is known as the oldest profession and has been around for millenniums, dating back to Roman, Byzantine, Greek and Egyptian empires (Baldwin, 2004). The ancient cultures of those empires dealt with the needs of the group and consequently developed protocols for dealing with sexual relations that have propagated throughout time to the modern era. As a result, prostitution is prominent in society today. When analyzing the sex trade, the factors of cultural precedence, philosophy, religionRead MoreShould Prostitution Be Legalized?1406 Words   |  6 PagesProstitution is one of the largest controversial issue facing the United States. The definition of prostitution, according to Merriam-Webster’s Dictionary, is the act or practice of engaging in sexual relations especially for the money. Prostitution has been constantly bashed by the media and is currently legal in only one state. In this state, only one county has banned prostitution. Why is it illegal? What is wrong with prostitution that has made it illegal? These are the important questions thatRead MoreShould Sex Trafficking Be Legalized?1644 Words   |  7 Pageseat or drink. Just like humans learned how to trade for food and beverages, they learned how to trade for sex. Prostitution is known for being the world s oldest profession, but in several ways the tr ading of sex is a mystery, mostly in the United States, where sex trade is one of the country s greatest unregulated industries. In Sweden they take a different approach on prostitution; Sweden instead of making the selling of sex illegal, outlawed the buying of I which targeted the people buyingRead MoreLegalization And Decriminalization Of Prostitution1141 Words   |  5 PagesDecriminalization of Prostitution The legalization and decriminalization of prostitution is a highly debated topic within the area of women’s studies. Prostitution, the sale of sexual services, has been in existence for as long as society has. However, beginning in the 19th century, most states in America began to illegalize prostitution because of moral objections. Today, despite the fact that in 1959 the United Nations concluded that prostitution should not be a criminal offense, prostitution remains illegalRead MoreCritical Analysis : Decriminalizing Prostitution1164 Words   |  5 PagesOctober 8, 2017 Decriminalizing Prostitution Prostitution, is defined by the Merriam-Webster dictionary, as the practice or occupation of engaging in sexual activity with someone for payment. Prostitution should not be a crime because it has no victim. The prostitute, is in no way, committing a crime on society. While nearly 200 countries around the world have outlawed prostitution, many countries such as Germany and New Zealand have legalized the act. Prostitution also brings in an estimated $99Read MoreProstitution Is Considered The World Oldest Profession1170 Words   |  5 PagesProstitution is regarded as the world’s oldest profession; however, every state, except Nevada, currently prohibits it. According to Dr. Shumsky, â€Å"in the nineteenth-century police departments...confined prostitution to certain locations† to segregate prostitutes from other citizens (Shumsky 668). Many people see prostitution as a fountainhead of vice, and numerous religious leaders have argued that it leads to other crimes such as adultery. One common misconception about prostitution is that mostRead MoreThe Debate Over The Legalization Of Prostitution1551 Words   |  7 Pagesclassified advertising listing service on the Internet in the United States, comes to public attention because of a lawsuit that is filed on several brave girls. The girls allege that they were pimped on Backpage.com to involuntary prostitute. Being known as the â€Å"oldest profession in the world,† prostitution is defined as a criminal act in most of the U.S., except in some rural counties of the state of Nevada. The debates on prostitution are always come with many legal problems, for instance, humanRead MoreProstitution Essay1618 Words   |  7 PagesProstitution is Sex Work Prostitution may be the worlds oldest profession, and laws prohibiting prostitution may well be the oldest example of government regulation and government sex discrimination. In a free society, however, all such laws are inappropriate because they violate the basic rights and liberties of the individuals involved. In a free society, it makes no sense for the government to be telling people that they cannot charge a fee for harmless services they otherwise are at libertyRead MoreShould Prostitution Be A Victimless Crime?1506 Words   |  7 PagesThe act of prostitution has been a leading topic of moral and legislative debate for centuries. Sometimes referred to as the ‘world’s oldest profession’ because it dates back to around 2400 B.C., prostitution is the practice of exchanging, selling or trading of sexual acts for payment. Although this service is forbidden amongst the world more often than it is not, the debate of its legalization has remained a heated issu e (ProQuest Staff).The legalization of prostitution and whether or not prostitutionRead MoreThe Legal Acceptance Of Prostitution1608 Words   |  7 PagesThe Legal Acceptance of Prostitution Prostitution is often called the oldest profession in the world. One of the First forms is scared prostitution supposedly practiced among Sumerians. In ancient sources (Herodotus, Thucydides) there are many traces of scared prostitution, starting perhaps with Babylon where each women had to reach once a year the sanctuary of Militia and have sex with a foreigner as a sign of hospitality for a symbolic price. Prostitution is the sale of sexual services (typically

Albatross Anchor Proposal Free Essays

Introduction Processes and technologies have many variables; planning, analysis, designing and innovations. Albatross Anchor needs to become more effective with the opportunities and challenges in its operating environment. Albatross’ operating system must be capable of producing quality products (anchors) that are n demand within a time frame that is acceptable to the industry. We will write a custom essay sample on Albatross Anchor Proposal or any similar topic only for you Order Now Question One Based on the information presented in the scenario/case study discuss Albatross Anchor’s competitiveness in relation to (please address all items in the below list and provide support for your conclusions): 1. Cost a) Cost or Production: The first issue that needs to be addressed is; how much of the fabricating of the anchors could be outsourced? Albatross, a vertically integrated company has an antiquated and technology-deprived plant as well as non-compliant on safety and environmental issues. The factors that can make outsourcing desirable to Albatross Anchors are quality and speed. Quality, which is â€Å"standardization of parts, supplier certification, and supplier involvement in design can improve the quality of supplied parts. † (www. allbusiness. om) Speed of the supplier can produce the components quicker, with adaptability, flexibility and reliability then this is a time benefit for outsourcing. Albatross Anchors is lacking the production capabilities to output products in relation to the industry and customers demands. Outsourcing would be a benefit to the production of the customized and specific anchors and a valuable asset to put into action and still be able to keep the competitive edge. Albatross’ ability to produce the anchors on a larger scale with fewer, less expensive costs needs to be implemented. Technology, specialized trained employees and bulk purchasing are factors that contribute to the economic scale. An investment in specific technological production techniques would give Albatross more of a competitive advantage over other â€Å"anchor† companies. Increasing production efficiency would allow Albatross to reduce the company’s expenses. Reduced expenses means more cash to spend on operational expansion. Experienced and a specialized skilled labor force would improve Albatross Anchor because the ore skilled workforce the more capable workers would be to complete complex tasks. Albatross could hire more skilled labor force to reduce the workforce for their competitors. The advantage of a more highly skilled workforce is to improve the economies of scales because they could produce more anchors in less time. b) Economies of Scale: The ability to grow and expand would lead Albatross to purchase materials in bulk. Bulk purchasing would allow Albatross Anchor to benefit from a reduced average cost per unit. Economies of scale refers to the decreased per unit cost as output increases. More clearly, the initial investment of capital is diffused (spread) over an increasing number of units of output, and therefore, the marginal cost of producing a good or service decreases as production increases. )† (www. uslaw. com) c) Cost of Raw Materials Sitting Idle in the Warehouse: d) Cost of Finished Goods Sitting Idle in the Warehouse: To stay competitive, Albatross needs to implement the â€Å"Just-in-time† inventory control system. This system identifies that a â€Å"finished product should be produced just in time for delivery and the raw materials should be delivered just in time for production. † (www. referenceforbusiness. com) The â€Å"Just-in-time† system is used so materials and goods never sit idle for extended periods of time. If products or materials sit for long periods of time in warehouses, Albatross is wasting money and valuable space. Inventory management is another key factor for the success of Albatross Anchors. If Albatross wants to maintain an effective inventory of their materials, regular maintenance needs to be a priority. Inventory maintenance on a regular basis needs to 1) review all transportation alternatives and how this affects inventory and warehouse issues, 2) do periodic reviews of inventory, especially raw materials and finished products to ensure that customers orders are filled in a timely fashion and 3) establish a review system for managing inventory to ensure that obsolete materials are disposed of properly. Success of Albatross Anchors depends on a successful inventory management system. 2. Speed of manufacturing process from order to finished product. Albatross’ manufacturing speed needs to be improved in order to stay competitive in the industry. Albatross Anchors would benefit from the use of a computerized production scheduler, this scheduler creates schedules for the production down to the very second. Using flowcharts as well as a computer-based scheduler will take the guess work out of production and increase speed so to improve the lead time, reduce inventories, satisfy customers and still stay competitive. 3. Flexibility in filling order(s): Implementing a flexible manufacturing system would enhance and increase the speed of fulfilling the anchor orders of Albatross. The ability to easily make changes in the production of anchors would be a major strength for flexibility in volume and product. The manufacturing flexibility has three components: 1) the flexibility to produce varieties of different sizes of anchors by using the same machines and producing the same anchors on different machines, 2) the ability to produce new sizes of anchors on the existing machines and 3) using the flexibility of the current machines to design changes in the anchors. The present time, Albatross has dedicated machinery which lacks flexibility. Utilizing an FMS would produce benefit as less waste, quicker tool change, better control of quality, efficient uses of machinery and labor force, reduction in inventory, faster shipping and receiving as well as reduction in expenses. 4. Technology Technology in manufacturing operations is a vital part of the success of Albatross Anchors. Implementing automated and flexible manufacturing systems can aid the company to make collaborative decisions about the production of specific and different anchors. Applying current process, manufacturing, product and information technologies will benefit Albatross to supply employees, suppliers and customers with the best output for their marine craft, whether large or small. 5. Capacity and facilities The current facility layout for Albatross is inefficient for several reasons. The current flows of work, materials, receiving/shipping are not grouped together. Albatross can reduce manufacturing costs and improve profitability by improving the plant layout. Product layout would be the most beneficial for Albatross Anchors. This type of layout is an assembly line and workers have their stations with tools, materials to complete the manufacturing process for the anchors. Once the anchors have been manufactured, shipping them to a warehouse for storage is the most effective way. Product layout has a sequential arrangement of manufacturing processes, a continuous mass production and assembly, special equipment, a fixed path for material handling, balance for scheduling and efficiency. Implementing the product layout for Albatross will; 1) minimize material movement, 2) minimize the cost of handling materials, 3) provide work flow in an orderly and efficient manner suitable for the repetitive operations of manufacturing anchors. 6. Service to customers (what types of services would an anchor company provide to marine wholesalers? In any organization, service that is provided to customers must be held at a high standard. Exceptional service will generate a return of customer and profitability. Services that a marine wholesaler would look for would be; databases for products and manufacturers, on-time delivery, cost effective and efficient supply solutions as well as understanding customer’s requirements. â€Å"Technical expertise, alliances with strategic partners, logistics, supply chain management and specialized outsourcing provides strength to customer base. † (www. anchormarinesupplies. com) Question Two There are many ways that mushroom/bell anchors may be manufactured. Albatross Anchor is considering two new manufacturing processes (Process A and Process B) to reduce costs. Analysis of the information below will help determine which process has the lowest breakeven point (this validates the process is more cost effective). For each process the following fixed costs and variable costs are identified below: |Anchor and Process |Process A |Process B | |Sale price per anchor |$ 42. 0 |$ 42. 00 | |Total Fixed cost |$ 650,000. 00 |$950,000. 00 | |Variable cost per anchor |$ 36. 00 |$ 29. 99 | Based on the information in the table above complete the table below: Anchor and Process |Process A |Process B | |(a) Fixed costs per anchor |3,900,000   |11,409,500   | |(b) The total number of anchors to attain |108,334   |79,101   | |break–even point for Process A and Process B | | | c) Based on your calculations which Process (A or B) that you would recommend for adoption (you can select only one). Please make sure to explain how you arrived a t your conclusion. I would recommend Process A for Albatross Anchors. The fixed costs per anchor are lower than the total fixed costs which would generate a profit for the company but, the number of anchors to manufacturer is greater. Producing a larger number of anchors is a benefit when Albatross purchases bulk materials for process A. If Albatross can produce a large number of anchors on a monthly basis with lower production expenses then the company will turn a profit. Process A has the factors that all management supervisors want, low costs with a high number of products coming off of the production floor. Conclusion Albatross Anchors has the abilities to mass produce anchors for small, medium and large marine vessels. Albatross Anchors is a company that began in 1976 and has grown rapidly. In order for the company to make a large profit, the plant needs to be updated with technology, expand the production of the anchors and be a more friendly manufacturing environment. Providing exceptional service to customers, updating the facility, technology, flexibility with fulfillment of orders, speed of the manufacturing process, cost of production and materials as well as utilizing inventory, Albatross can become competitive once again. Through enhancing the manufacturing processes, Albatross Anchors will be the leader in the manufacturing of anchors in the future. References Evans, J. (2005). Total Quality Management, Organization, and Strategy, (4th Ed. ). Thomson, South-Western. Wilson, Dennis R (2004, March 22). Outsourcing Production and Jobs: Cost and benefits.. Retrieved May 10, 2011, from http://www. allbusiness. com www. uslaw. com www. anchormarinesupplies. com www. referenceforbusiness. com How to cite Albatross Anchor Proposal, Papers

Generally Accepted Accounting Principles free essay sample

Is Eye Vision’s arrangement with Holland Hospital within the scope of ASC 985-605, Software: Revenue Recognition? In this case, the main content of the Eye Vision’s arrangement with Holland Hospital include embedded software medical equipment and an initial option to purchase a two-year separately priced maintenance agreement. In this case, becauseâ€Å"Eye Vision has never sold, nor does it offer to sell, the Clear View Laser without the embedded software because the software is necessary to perform the medical procedures for which the laser is intended†, and â€Å"Eye Vision has never sold, nor does it offer to sell, the Clear View Laser without the embedded software because the software is necessary to perform the medical procedures for which the laser is intended†. So the software components and non software components of tangible product could be consider function together to deliver the tangible product’s essential functionality, so according the FASB codification 985-605-15-4 and 985-605-15-4A, the equipment and the software are excluded from the Software: Revenue Recognition. , Accordingly, the initial option to purchase a two-year separately priced maintenance agreement on the Clear View would be nonsoftware deliverables excluded from the scope of Software: Revenue Recognition. The guidance in this Subtopic does not apply to the following transactions and activities: e. Software components of tangible products that are sold, licensed, or leased with tangible products when the software components and nonsoftware components of the tangible product function together to deliver the tangible product’s essential functionality. ASC 985-605-15-4A a. If sales of the tangible product without the software elements are infrequent, a rebuttable presumption exists that software elements are essential to the functionality of the tangible product. 2. What are the deliverables in this arrangement? In this case, the main content of the Eye Vision’s arrangement with Holland Hospital include embedded software medical equipment and an initial option to purchase a two-year separately priced maintenance agreement which includes telephone support, repair or replacement of nonconforming parts, software updates, and bug fixes for the software. In this case, the deliverables are three parts. The first part is the Clear View Laser equipment and the second part is the software which is embedded in the Clear View Laser equipment, and the last part is the initial option maintenance. That’s because according the FASB codification 605-25-15-2 all deliverables which include products, services, or right to use assets, compared with this case, the Clear View Laser equipment is the product and embedded software is the right of use assets, both of these two deliverables could be delivered firstly, and the maintenance is the service could be delivered later. References from FASB codification ASC 605-25-15-2 Except as described in the following paragraph, the guidance in this Subtopic applies to: a. All deliverables (that is, products, services, or rights to use assets) within contractually binding arrangements (whether written, oral, or implied, and hereinafter referred to as arrangements) in all industries under which a vendor will perform multiple revenue-generating activities. 3. On the basis of the responses to Questions 1 and 2, what are the units of accounting in this arrangement? The contract between Eye Vision and Holland Hospital includes the Clear View Laser which with the embedded software and a two-year separately priced maintenance agreement. Eye Vision has never sold the Clear View Laser. [? leiz?   without the embedded software. The Eye Vision maintenance agreement is available only to purchasers of the Clear View Laser and has never been sold separately. There is not a general right of return for sales of the Clear View Laser. The delivered item is the Clear View Laser with the embedded software while the undelivered item is the two-year separately priced maintenance agreement. Based on ASC 605-25-25-5 of FASB, there are two conditions should be met if the delivered item or items shall be considered a separate unit of accounting. One is that the delivered item or items have value to the customer on a standalone basis. Another one is the consideration of the general right of return relative to the delivered item, if there is a general right of return relative to the delivered item, delivery or performance of the undelivered item or items is considered probable and substantially in the control of the vendor. Based on an evaluation of the circumstances, the first condition for separation is met for the Clear View Laser with the embedded software. That is, the Clear View Laser with the embedded software has value on a standalone basis because it is sold separately by Eye Vision Inc. The second condition is also met because there are no general rights of return in this arrangement. Therefore, the Clear View Laser with the embedded software and the two-year separately priced maintenance services should be accounted for as separate units of accounting. References from FASB codification ASC 605-25-25-5 In an arrangement with multiple deliverables, the delivered item or items shall be considered a separate unit of accounting if both of the following criteria are met: a. The delivered item or items have value to the customer on a standalone basis. The item or items have value on a standalone basis if they are sold separately by any vendor or the customer could resell the delivered item(s) on a standalone basis. In the context of a customers ability to resell the delivered item(s), this criterion does not require the existence of an observable market for the deliverable(s). b. Subparagraph superseded by Accounting Standards Update No. 2009-13 c. If the arrangement includes a general right of return relative to the delivered item, delivery or performance of the undelivered item or items is considered probable and substantially in the control of the vendor. This diagram represents an overview of the provisions of this Subtopic with respect to determining the separate units of accounting in an arrangement and should, therefore, be reviewed in conjunction with the guidance in the entire Subtopic. 4. On the basis of the responses to Question 3, discuss the revenue recognition accounting literature that would be applied to each unit of accounting identified in this arrangement. There are two units of accounting on the basis of the responses to Question. The first one is the Clear View Laser with the embedded software; and the second one is the two-year separately priced maintenance services. Based on ASC 605-25-25-2 (c) of FASB, it points out that applicable revenue recognition criteria shall be considered separately for separate units of accounting. For the Clear View Laser with the embedded software, it applies ASC 605-10 of FASB, the overall revenue recognition. Based on ASC 605-10-25-1, the recognition of revenue and gains involves consideration of two factors. One is that the revenue and gains are realized or realizable. Revenue and gains are realized when products (goods or services), merchandise, or other assets are exchanged for cash or claims to cash. Revenue and gains are realizable when related assets received or held are readily convertible to known amounts of cash or claims to cash. The other one is that revenue and gains are earned. Revenues are considered to have been earned when the entity has substantially accomplished what it must do to be entitled to the benefits represented by the revenues. In this case, after the contract is signed, Eye Vision will receive $1 million for the Clear View Laser, which means revenue and gains are realizable because related assets received or held are readily convertible to known amounts of cash or claims to cash. Eye Vision can recognize revenue and gains of the Clear View Laser if the entity has substantially accomplished what it must do to be entitled to the benefits represented by the revenues. For the maintenance services, it applies ASC 605-20-25 of FASB, the revenue recognition of services. Based on ASC 605-20-25-3, Sellers of extended warranty or product maintenance contracts have an obligation to the buyer to perform services throughout the period of the contract and, therefore, revenue shall be recognized in income over the period in which the seller is obligated to perform. So the revenue from the two-year separately priced maintenance services should be deferred and recognized in income on a straight-line basis over the contract period. References from FASB codification ASC 605-25-25-2 The principles applicable to this Subtopic are as follows: c. Applicable revenue recognition criteria shall be considered separately for separate units of accounting. ASC 605-10-25-1 The recognition of revenue and gains of an entity during a period involves consideration of the following two factors, with sometimes one and sometimes the other being the more important consideration: a. Being realized or realizable. Revenue and gains generally are not recognized until realized or realizable. Paragraph 83(a) of FASB Concepts Statement No. , Recognition and Measurement in Financial Statements of Business Enterprises, states that revenue and gains are realized when products (goods or services), merchandise, or other assets are exchanged for cash or claims to cash. That paragraph states that revenue and gains are realizable when related assets received or held are readily convertible to known amounts of cash or claims to cash. b. Being earned. Paragraph 83(b) of FASB Concepts Statement No. 5, Recognition and Measurement in Financial Statements of Business Enterprises, states that revenue is not recognized until earned. That paragraph states that an entitys revenue-earning activities involve delivering or producing goods, rendering services, or other activities that constitute its ongoing major or central operations, and revenues are considered to have been earned when the entity has substantially accomplished what it must do to be entitled to the benefits represented by the revenues. That paragraph states that gains commonly result from transactions and other events that involve no earning process, and for recognizing gains, being earned is generally less significant than being realized or realizable. ASC 605-20-Currently Viewing: 605  Revenue Recognition 20  Services 25  Recognition General gt; Separately Priced Extended Warranty and Product Maintenance Contracts Currently Viewing: 605  Revenue Recognition 20  Services 25  Recognition General gt; Separately Priced Extended Warranty and Product Maintenance Contracts 25-3 Sellers of extended warranty or product maintenance contracts have an obligation to the buyer to perform services throughout the period of the contract and, therefore, revenue shall be recognized in income over the period in which the seller is obligated to perform. That is, revenue from separately priced extended warranty and product maintenance contracts shall be deferred and recognized in income on a straight-line basis over the contract period except in those circumstances in which sufficient historical evidence indicates that the costs of performing services under the contract are incurred on other than a straight-line basis. In those circumstances, revenue shall be recognized over the contract period in proportion to the costs expected to be incurred in performing services under the contract.