1. How serious were Stephen Richards’ actions? Why?
Stephen Richards’s actions were extremely serious; manipulating Computer Associates’ quarter end cutoff to align CA’s reported financial results with market expectations by violating the generally accepted accounting principles and their financial reporting responsibilities. According to the U.S. Securities and Exchange Commission, Richards with other CA executives extended CA’s fiscal quarter, “ instructed and allowed subordinates to negotiate and obtain contracts after quarter end while knowing, or recklessly disregarding the fact that, CA would improperly recognize the revenue from those contracts, and failed to alert CA’s Finance or Sales Accounting Department that CA salespersons
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Under Generally Accepted Accounting Principles (GAAP), four conditions were required to be met in order for revenue associated with a software license agreement to be recognized: 1- persuasive evidence of an arrangement was required to have existed, 2- delivery of the licensed products was required to have occurred, 3- the license fee was required to have been fixed or determinable, 4- the collectability of the license fee was required to have been probable.
Computer Associate did not sell or transfer title of its software products to its customers. Instead CA licensed its software products pursuant to license agreements by which CA’s customers agreed to pay a one-time license fee and annual usage and maintenance fees. Therefore, under GAAP, in order for CA properly to have recognized revenue from a license agreement in a particular fiscal quarter, the license agreement was required to have been signed by both CA and its customers within that quarter, which happened to be manipulated by CA’s executives. (NY)
In addition, as a public company, CA was required to comply with the rules and regulations of the United States Securities and
* On Income Statement for December 31, 2011, the number of Revenues, Cost of Goods Sold, Expenses and Net Income will go
On April 16, 1963, Martin Luther King Jr. wrote an open letter to African-Americans and all Americans who care about the civil right movement. In order to defend the strategy of nonviolent resistance to racism and respond to being called an outsider, King wrote his famous letter “Letter from a Birmingham Jail.” So why the King’s letter is so powerful and convincing to the readers? Is it because of his identity of civil-rights leader and his credibility(ethos)? Is it by the reason of the argument “there are just laws and unjust laws" (King) which he exerted numerous theoretical basis with utmost efforts(logos)? Or, It’s due to his passionate writing style and the description of the image of the oppressed black people(pathos). Actually, It’s all of them. These are the rhetorical method King used in his letter.
In 1963, the rights and the equality for African Americans was a cause constantly fought for. Protests and marches took place in order to push for a change in the society, to make a world where equality is achieved. In a Birmingham jail, sat a civil rights leader named Martin Luther King Jr.. Placed in this cell due to a protest held in Birmingham, Alabama when there was a court order stating it was not allowed, King wrote a letter that has become an influential and infamous piece of writing. This letter became known as, “The letter from a Birmingham Jail”. This letter calls out to the criticisms placed on King and confronts them all. In this letter, through rhetorical devices such as pathos, logos and ethos, and other rhetorical devices.
Dr. Martin Luther King, Jr.’s response to a public statement of concern from multiple Southern white religious leaders entitled “Letter from Birmingham Jail” is perhaps one of the most important and influential pieces dedicated to the fight for equality written in the last one hundred years. It is striking just how much of the content within this letter continues to ring true. Numerous arguments King makes are still extremely relevant today, and it is nearly impossible to engage with and reflect on this text without drawing parallels to the current political landscape. This paper will discuss exactly how particular points
In the year of 1963, Martin Luther King was imprisoned for peacefully marching in a parade as a nonviolent campaign against segregation. In Martin Luther King’s essay “Letter from Birmingham Jail,” the paragraphs that have the most emotional appeal are, just as the critics say, paragraphs thirteen and fourteen. King tugs at the reader’s emotions in these specific paragraphs using very detailed examples about the difficult, heart-wrenching misfortunes that have happened to the African American society and what they had to endure on a daily basis in Birmingham by using metaphors, contrasts, alliteration, anaphora, and imagery. As taken from an excerpt of “MLK - Letter From A Birmingham Jail,” In paragraphs thirteen and fourteen of Letter
In “Letter from Birmingham Jail,” Dr. Martin Luther King Jr. resolutely responds to eight clergymen who question his methods of protest against segregation in Birmingham, Alabama. Specifically, in paragraphs 12-14, Dr. King explains why his protests are indeed being done in a timely manner to obtain the “constitutional and God-given rights” (A Portable Anthology, page 207) that Africans have been restricted of for over 340 years. Dr. King’s argument, combined with his strategic use of rhetorical devices to enhance it, helps create a palpable feeling of understanding that captivates the audience into seeing America through his vision.
The primary source chosen is the “Letter From a Birmingham Jail,” written by Dr. Martin Luther King Jr. It was a letter sent to the clergyman of Birmingham, Alabama in 1963. The actual document was written inside the Birmingham city jail on articles of newspaper and scrapes that Dr. King had near by in his cell. Throughout the letter Dr. King addresses the comments made by the Birmingham clergymen about his civil rights demonstrations. He understands that someone will have to break the racial barrier. The question that may arise is that, “If Dr. King’s message went to most southern states and did not go to all including Alabama, would the action be centered toward equal opportunity or segregation with the idea that each race would be a product of their resources?”
“A Letter from Birmingham Jail” by Martin Luther King Jr. was written in the margins of a letter posted by the clergymen of Alabama at this time that sparked his interest and while he inhabited the jail cell for parading around without a permit. This time allowed him the ability to respond wholeheartedly to this cynical oppressing. King’s letter addresses specific points presented in the Clergymen’s and this direct response distinguishes King’s strong points through his powerful writing. Unethical and immoral mentions came to the attention of the Minister through the letter, and he expressed his differing views and defended his ideals and actions through Aristotle’s three rhetorical devices, ethos, logos, and pathos.
Martin Luther King Jr., the leader of the Civil Rights Movement, was arrested and placed in Birmingham jail after leading a non-violent march to protest racism in the streets of Alabama- a highly segregated state at the time. There he received a newspaper containing “A Call for Unity,” which was written by eight white Alabama clergymen criticizing King and his movement’s methods; this prompted King to write a letter in response to the critics. Martin Luther King Jr. employs ethos, pathos, and logos to persuade and demonstrate to the critics and other readers the many injustices of segregation.
Martin Luther King Jr. wrote the “Letter from a Birmingham Jail,” after an unjust proposal made by eight white clergymen. Their claims were to be that no Negro “outsider” should be allowed to establish or lead any protest and should leave them to their local neighborhoods. King replied directly to the clergymen, but used religious ties to also have his voice heard in the public. In his counter argument, King strategically used logical evidence, emotional aspects and good motives to present his perspective to the clergymen.
The “Letter from Birmingham Jail” is the letter written by Martin Luther King Jr. to the clergymen of Birmingham, in which he speaks up against the nonviolence demonstration criticisms by white modernists. In it King suggests that Socrates is civilly disobedient, despite Socrates’ assertions of breaking the law in the Crito, the prison conversation between Socrates and his friend Crito days before his death. Socrates repeatedly states that it would be morally wrong for him to escape prison and go against the laws, however, King believes that he is civilly disobedient. I, too, believe that Socrates was in some form rebellious to the law, and that he was misunderstood and rejected by society. The Apology and Crito are two dialogues that discuss the intent of Socrates’ “crimes;” and the “Letter from Birmingham Jail” goes along the reasoning behind King’s claim against Socrates.
Letter from a Birmingham Jail was written by Doctor Martin Luther King Jr. in April of 1963, as he sat, as the title states, in a Birmingham, Alabama jail. King had been jailed for his participation in a peaceful protest of segregation in public places such as lunch counters and public restrooms (Berkley, 2003). While jailed, King read a criticism of the protest by a group of white ministers, who felt such demonstrations “directed and in part led by outsiders” were “unwise and untimely”, suggesting that blacks should wait for the court system to work. (Statement by Alabama clergymen, 1963). Dr. King’s letter was written as a response to the criticism (King, 1963).
Dr. Martin Luther King, Jr. was a key figure in the civil rights movements that took place in the 1950s and 1960s. The “Letter from a Birmingham Jail” is an open letter written by King defending nonviolent resistance against racism. The letter argued that people have a moral responsibility to break unjust and unethical laws. The letter also stresses themes of unity among brothers in order to overcome racism. I will argue in support of King’s stance that citizens are morally justified in breaking unjust laws and that openly and responsibly opposing unjust laws is itself a duty of every citizen.
Martin Luther King Jr., a peaceful advocate for civil rights, was jailed for his non-violent protest against segregation. During his stay at the Birmingham Jail, a group of religious leaders publically attacked him with criticisms for his peaceful protest. As a counter attack, King wrote 'The Letter From Birmingham Jail'. This counter was successful for King was able to analyze and address his audience, refer to historical and religious figures and utilize anaphoras, making this letter, one of the most impressive argumentative essays.
Stephen Richards’ actions were plain and simply criminal, and therefore very serious. Richards used his position of power as the Global head of sales to compel clients into boosting sales earnings by quarter. And ultimately this led to "overly aggressive accounting practices" to boost their reported earnings. It was well known to CA’s