Reasons Why Same Sex Marriage Should Be Legalized Essay

Reasons Why Same Sex Marriage Should Be Legalized - Essay Example Therefore, wouldn't it make more sense to simply redefine marriage as a union of two single people who, regardless of gender, have chosen to live their lives together as bound by the rules and laws of man (if not God as well)? Through this paper, I plan to prove that there are legal, valid, and acceptable reasons as to why same sex marriage should be legalized in our country. The main argument against same sex marriage seems to always be based upon a religious bias. An outmoded belief that states that marriage was defined by â€Å"God† as being between a man and a woman. In their minds, same sex unions are an abomination because there is nothing in the bible that makes reference to a union between the same sex as being blessed by God. But isn't the God of man supposed to be understanding? The religious often say that God does not judge any man or woman for who they are for we are all equal in his eyes. Equal in his eyes. There is no passage in the bible that states that God vi ews a gay, lesbian, or transgender being as anything less than his child as well. So where exactly does that religious argument get its biblical and religious backing? It seems more believable that it was the human beings who chose to put words into the mouth of their God in order to support their own selfish agenda on the matter of same sex marriage. Marriage is a privilege provided by the state. Therefore, couples have the right to marry the person they wish to marry. This discussion should never have any religious leanings because of the separation between church and state. Nobody can force the religious to legalize a same sex union using a religious ceremony. But the religious should not be allowed to trample upon the First amendment rights that were accorded over 20 million Americans either (Hawkins, John â€Å"Five Reasons to Oppose Gay Marriage†). If anything, the constant ban on same sex marriage can be likened to the ban on inter-racial marriage that existed in Ameri ca back in the 1950's. In her report â€Å"Points in Defense of Gay Marriage†, Leah Moore quoted Andrew Jackson as having once explained that the ban on interracial marriage : The right to marry whoever one wishes is an elementary human right compared to which the right to attend an integrated school, the right to sit where one pleases on a bus, the right to go into any hotel or recreation area or place of amusement, regardless of one's skin or color or race are minor indeed. Even political rights, like the right to vote, and nearly all other rights enumerated in the Constitution, are secondary to the inalienable human rights to `life, liberty and the pursuit of happiness' ... and to this category the right to home and marriage unquestionably belong (Moore, Leah â€Å"Points in Defense of Gay Marriage†). Think about it, we all reserve our right and freedom to choose. That is a basic human right that is guaranteed by our constitution. This law also covers our right to m arry anyone we choose. Therefore, same sex marriage should be considered a sacred right of every American citizen under our constitution. In the same report, Moore continues to argue in support of gay marriage based

Biotechnology Aplications Essay Example | Topics and Well Written Essays - 500 words

Biotechnology Aplications - Essay Example Oral vaccines are the most likely solution used due to rising incidents of diseases in undeveloped countries; where by costs are extreme to extensive immunization. Hereditarily engineered food crops, oftenly fruits or vegetables, which are planned to transmit antigenic proteins arising from transferable pathogens which activates an immune response when injected. A good illustration is patient –specific vaccine for cancer treatment. Tobacco plants with RNA arising from duplicated malignant B-cells are used to make an anti-lymphoma immunization. The resulting protein is utilised in vaccinating the victim as well as boosting their immunity system apart from the cancer (Wozniak & McHugen, 2012). Antibiotics-Sometimes, plants are utilised in production of antibiotics for animal use as well as human use. Using plants to manufacture antibiotics for human beings is less costly due to large production from plants against unit of fermentation, easiness in purification, in addition to reduced danger of contamination as compared to using culture media together with mammalian cells (Wozniak & McHugen, 2012). Flowers-Aesthetic application for example uses transfer techniques as well as gene recognition to improve the smell, size, colour and other flower features. Likewise, other ornamental plants like trees and shrubs have been improved through biotech. Some enhancements such as these resemble those done to crops, for instance improving cold confrontation of a tropical plant to make it adapt to northern gardens (Gaisford & Hobbs, 2001). Production of biofuels-Agriculture as an industry generally plays a key role in the biofuels sector. Genetic engineering as well as enzyme optimization methods are used to come up with more quality feedstock for more effective change as well as advanced BTU outputs from the fuel products. Thus energy-dense and high-yielding crops can reduce relative costs related with transportation and harvesting, leading to fuel products of high

Support Sector Coursework Example | Topics and Well Written Essays - 250 words

Support Sector - Coursework Example Some examples of these organizations include the faith-based organizations that offer support to the unfortunate through training, housing, food and provision of education (Paula, 2014). They also operate community health centers, afterschool programs for kids and care for the aged. Some organizations also engage in music and art to change lives of others. They train and nurture young talented people in music and art (Shauna, 2015). The key role of support organizations is to provide services to people. The services of each support organization are clearly determined by its mission and objectives. As a non-profit making organization, all the activities that Support organizations engage into are usually aimed to improve the welfare of the community they serve. Some of these organizations specialize in training of personnel, advocacy, activism and running of community-based projects. To manage these organizations in a good way, there is usually a need for one to understand their organizational structure, personnel management, environmental concerns, funds requirement, the organizations mission, as well as how the organization will be planned and evaluated. For purposes of communication channeling, organization structure should be done appropriately. This is done with a clear mission statement of the organization in mind. It should be well understood that there will be a requirement of funding to the organization. Therefore, issues dealing with fund collection and management will be very important. To manage the funds and the organization, there is a critical requirement of personnel; their selection and management will, therefore, become critical. To know how the organization is performing, there is also be a need for a proper planning and evaluation sector setup for the

Harlem Renaissance Essay Example | Topics and Well Written Essays - 1500 words

Harlem Renaissance - Essay Example This huge group contained people from every aspect of life and of different occupations, particularly the musicians and those who study literature. There was also unskilled labor that was forced to move in big cities due to the problematic situation caused by war. Hence there was actually a form of migration by the Negro community from their hometowns to big cities as there were fewer opportunities in their local areas. This whole situation was named as the great migration which started in 1910s originally but resulted in a great New Negro Movement, or the Harlem Renaissance. During this time, the blacks from the American community came in front and took every respectable position in the society of whites by their skills and education. Harlem became the centre of black professionals who belong from every class of the society and started to recognize themselves and their community in the post slavery culture of US. Since that time, Harlem has the dominant population of blacks1. In rea l meaning, Harlem Renaissance originated from the participation of Negros in local theatres. Before that, it was a common conception that black faces and skins cannot convey the human emotions as good as a white face. This participation of Negros in plays boasted their moral and the event was termed as the most important event for Negros of US of their entire history. Another mild stone was the war poems written by different white poets which were taken by the Blacks as the right time to end the unequal treatment they face from the white community and the racial injustice. The whole movement was led by first African American Rhodes scholar, Alain Locke, a professor of philosophy at Howard University at that time. The movement blossomed in 1920s, particularly in the year 1925, when there had been a flood of literary articles and different artistic performances by the African Americans, who drew attention of white intellects to their culture and their participation as active and benef icial members of the society2. The Harlem Renaissance was indeed a blossoming time for the African American culture, particularly in the field of creative arts. It was considered to be a literary movement which laid the basis for all later African American literature and had noteworthy impacts on the overall black literature. Many famous names are attached with the movement, which include Jean Toomer, Langston Hughes, Countee Cullen, Jessie R. Fauset, Claude McKay, Arna Bontemps, Rudolph Fisher, Alain Locke, Wallace Thurman and Zora Hurston. All of these African American novelists and writers evoked the spirit of pride into black community with their writings and literary works. Some of the above persons publish journals of their own which were full of black literature depicting the black culture and their lives. In this way, several people contributed their best towards the revival of black literature and its introduction to modern society3. The Harlem Renaissance was not only limi ted to the publications and literature activities. From its beginning it was associated with every form of art, whether it is music or some other form of creative art. The Negro migration from the south towards north during the war times was not only due to earning purpose, but also to find a better place where skilful and intellectual people can really flourish apart of their color and race. Harlem provided

Barriers to entry into foreign markets Essay Example for Free

Barriers to entry into foreign markets Essay It is completed near the end of your first year of entry into the country market. One must identify and prepare for Trade Events. Trade shows, international buyer programs, matchmaker trade delegations programs or a catalog exhibition program can lead to tremendous international opportunities . Methods of foreign market entry Methods of foreign market entry include exporting, licensing, joint venture and off-shore production. The method you choose will depend on a variety of factors including the nature of your particular product or service and the conditions for market penetration which exist in the foreign target market . Exporting can be accomplished by selling your product or service directly to a foreign firm, or indirectly, through the use of an export intermediary, such as a commissioned agent, an export management or trading company. International joint ventures can be a very effective means of market entry. Joint ventures overseas are often accomplished by licensing or off-shore production. Licensing involves a contractual agreement whereby you assign the rights to distribute or manufacture your product or service to a foreign company. Off-shore production requires either setting up your own facility or sub-contracting the manufacturing of your product to an assembly operator. Barriers to entry into foreign markets The main trade barriers to any foreign market include: Psychological barriers in foreign exchange markets Traders adjust their anchors in two ways. Some believe that exchange rates move toward (perceived) fundamentals, while others bet on a continuation of the current exchange rate trend. The behavior of the traders causes complex dynamics. Since the exchange rate tends to circle around its perceived fundamental value, the foreign exchange market is persistently misaligned. Central authorities have the opportunity to reduce such distortions by pushing the exchange rate to less biased anchors, but to achieve this; they have to break psychological barriers between anchors. High import tariffs inclusive of restrictions related to national security Tariffs are taxes that raise the price of a good when it is brought into another country. Tariffs and import quotas form the toughest barriers. Seventy percent of respondents say tariffs on goods and services are the most effective form of protectionism, followed closely by import quotas (68%). But this is by no means the whole story: 45% say that artificially undervalued exchange rates do much to boost the competitiveness of local firms, while 59% cite subsidized competitors as a major barrier. Many also noted the challenges of informal protectionism, such as local firms convincing government officials to block the approval of licenses. Quota systems in Japan: The tariff quota system charges a lower duty rate (primary duty rate) on imports of specific goods up to a certain quantity, but a higher duty rate (secondary duty rate) on quantities exceeding that volume. This system protects domestic producers of similar goods but also benefits consumers with the lowest tariff rates possible. The tariff quota volume for each allocation can be applied in one of two ways: according to the order in which the request was received, or according to prior allocations. Japan utilizes the prior allocation method. The tariff quota system does not restrict direct imports, since imports can be made without a tariff quota certificate, provided high duty is paid. Regarding footwear, quota allocations to individuals or companies are based on historical trade performance in the importation of footwear. Japan has allocated quota not to quota traders but to footwear importers, so business can take place as per footwear importers requirements. At the same time, new importers can acquire special quota for new importers. The Government of Japan implements this system in accordance with governmental regulation. Therefore, Japan believes that new importers have opportunities to obtain quotas under the current quota allocation system. Unfavorable foreign rules regulations Voluntary export restraints limit the quantity of a good brought into a country, but they are initiated by the country producing the good, not the country receiving the good. Federal, state, and local governments sometimes restrict entry into markets by requiring firms to have licenses. The Federal Communications Commission, for example, grants licenses to radio and television stations; there simply arent enough frequencies for an unlimited number of firms to broadcast in any area. For safety reasons, all nuclear power plants are licensed as well. Governments also bar entry by giving firms exclusive rights to a market. The U. S. Postal Service, for example, has an exclusive right to deliver first class mail. Firms are sometimes given exclusive rights to do things like operate gas stations along toll roads, produce electricity, or collect garbage in a city. Exclusive rights are granted if a government believes that there is room for only one firm in a market. Until the 1980s, the federal government also restricted entry into the airline, trucking, banking, and telecommunications industries. Many of the laws that restricted entry into these industries were put into place in the 1930s, when many people believed that large firms needed to be protected from cutthroat competitors. Many economists now believe that these laws did more harm than good. In 1938, for example, the Civil Aeronautics Board, or CAB, was established to regulate the airline industry for interstate flights. For the forty years that it existed, it didnt allow a single new firm to enter the market, although it received over 150 applications for routes. In 1978, despite protests from the airlines, President Carter ordered the deregulation of the industry and the phasing out of the CAB. Within five years, 14 new firms entered the industry. Many experts believe that airline fares after deregulation were well below what they would have been had regulation continued. For instance, take China as an example. China’s government has set policies that are posing great challenges for foreign investors. China’s regulatory framework for cross-border remains a complex and incomplete patchwork of laws, regulations and policy decisions made by various ministries and government agencies. A lack of transparency, coupled with low standards of corporate transparency and disclosure, makes it difficult for potential investors to carry out due diligence to accepted international standards. Valuing the potential liabilities of a firm is especially difficult. At the same time, the Chinese government continues to close off so-called â€Å"strategic assets† to cross-border without specifying which sectors are defined as strategic, or why. To address these issues and remove other obstacles to cross-border deals, it is recommended for China to: †¢ Streamline the approval process for cross-border and make it more transparent; †¢ Put in place a sound competition framework; †¢ Further open its capital markets to foreign investors; †¢ Encourage its firms to increase corporate transparency and provide more up to date and accurate financial information to make it easier to value a potential acquisition, especially regarding a firm’s liabilities; Relax foreign ownership restrictions. In particular, revise existing catalogues that list the type of firms that can or cannot be acquired by foreign investors. The report also recommends that China pilot these recommendations in the North-East of the country before rolling them out nationwide. This region, China’s historical industrial heartland, has a high concentration of state-owned firms in need of restructuring and technological upgrading, as well as high unemployment and low productivity. Cross-border could help rejuvenate the region’s economy. Free Trade Policy Policy in which a government does not discriminate against imports or interfere with exports. A free-trade policy does not necessarily imply that the government abandons all control and taxation of imports and exports, but rather that it refrains from actions specifically designed to hinder international trade, such as tariff barriers, currency restrictions, and import quotas. The theoretical case for free trade is based on Adam Smiths argument that the division of labor among countries leads to specialization, greater efficiency, and higher aggregate production. The way to foster such a division of labor, Smith believed, is to allow nations to make and sell whatever products can compete successfully in an international market.

Child Support through the Lens of Conflict Theory

Child Support through the Lens of Conflict Theory â€Å"Conflict is a normal discord resulting from individuals or groups that vary in attitudes, beliefs, values or needs. â€Å"According to conflict theory, disparity exists inasmuch as those who control the vast majority of resources in a society and those who do not. Who ever controls the property and resources will also concentrate wealth to influence economics, media and the legal system to benefit them and to protect their interests. Conflict theory holds that social order is maintained by domination and power, rather than consent and agreement. Child support has become a multi-billion dollar industry in this country. The States have major economic incentives in collections which is the driving force behind the destruction of the American family. Child Support Enforcement actually began more than 100 years ago with legislation known as the Uniform Desertion and Non-Support Act http://test.washburnlaw.edu/profiles/faculty/activity/_fulltext/elrod-linda-1990-6journalofthemerica nacademymatrimoniallawyers103.pdf The system then evolved as a federal child support and paternity legislation was enacted in January 1975† http://adrr.com/law1/csp11.htm . Among other things, child support enforcement services were required for families receiving assistance under AFDC, FC, and Medicaid programs. Prior to the enactment of the federalized policies for child support enforcement, the US had the hisghest compliance of child support in the world. At stake are many questions as to the policies and procedures implemented to justify the means to an end. Unfortunately what is thought to be done in the best interest of the child could be further from the truth. The legal definition for in the best interest of the child is financial support. Under former subsection (4) of this section, parental earning capacity is a factor to be considered with the best interests of a child in determining the amount of child support. A determination of the best interests of a child or children includes a judicial decision based on evidence, not exclusively on a parental stipulation for disposition of a question concerning the parties child or children. Schulze v. Schulze, 238 Neb. 81, 469 N.W.2d 139 (1991).† http://nebraskalegislature.gov/laws/statutes.php?statute=42-364 If not the children then, who would benefits the most from the shift in government policy as it pertained to child support enfoecement and collections? â€Å"The current US form of child support enforcement was derived out of Soviet Family Law (n/k/a Russian Family Law), Article 81. It was adopted in 1976 in the USA under what is known as the â€Å"Wisconsin Child Support Enforcement Model† or â€Å"Wisconsin Model† and was promoted in the United States by Irwin Garfinkel† http://adrr.com/law1/csp11.htm . It involves the income shares approachhow much each parent makes determines how much child support is paid; rather than the true cost of raising children. As the Communist Manifesto says: Each according to ability; each according to his needs. Our child support system was conceived and implemented as part of the former Communist way of doing things. . From then on, the corporate government set up a massive, taxpayer funded industry that has been an abject failure. Other than terrorizing people, destroying families, and harming children, the child support enforcement industry is nothing more than a debt collecti on agency with KGB power. â€Å"Robert Williams involvement in child support issues coincides with the formation of his company, Policy Studies Inc. in 1984. We find no record of his involvement in family questions, no history of academic achievement in the field or even evidence that hes qualified to deal with complicated policy / design issues. He came from nowhere in the mid-1980s as the Office of Child Support Enforcements choice to provide technical assistance to the states in developing child support guidelines and was able to provide nothing except extreme policy views. Without having any legal authority, or a logical or scientific basis for his recommendations, he has to a very great extent dictated child support policy in all states ever since. Most disturbing of all is that his business operations include a collection company that takes a percentage of the amount of child support paid. Mr. Williams therefore has a direct financial interest in increasing award amounts. By the time the Child Support Enforcement Amendments were proposed in 1984, which began a dramatic expansion in the offices size, budget, and powers, most politicians were talking as if deadbeat dads were the nations most serious problem† http://adrr.com/law1/csp11.htm . Marx viewed the ruling class attempt at defining what constituted a family as a way of controlling the masses. The ideal type by definition was really only obtainable by their standards which the masses sought to emulate. The pacification of the working class has been acheieved by way of â€Å"emotionally charged issues†. These issues are perpetuated by a mass media campaigns created to aid in the implementation of policies which cause the masses to act against their own self interest. As long as â€Å"class consciousness† is not realized, explotation of the family with current child support enforcement polices will continue to aileinate the working poor family structure. Marxist theory contends that for continued success of capitalism to occur, there must be a large group of underpaid, uninsured, uneducated workers. Capitalism has always relied on free, or nearly free, labor, and it cannot continue without it. Alienation from the process of parenting occurs as fathers are marginalized . Prior to the Soviet form of child Support, parents could settle their alimony and support obligations through agreement or court. However admittedly during this period men had more power and women where seen as caretakers which left them at the mercy of the fathers. It is important to note however that the support system was geared mainly towards middle class and upper class families. Family is no longer autonomous but is now an object of exploitation as a vehicle to produce more revenue for the state. The more money a state collects on child support the more matching dollars they receive from the feds. It is important to understand the â€Å" economic incentive† of the states . It is in the best interest of the states to have a judicicial system that sets the initial payments of support ( arrears ) so high there is no way for a the lower class or the poor to pay. From the beginning of the process the NCP has accumulated thousands of dollars of debt with no legal representation or rebuttal of the exorbanat amout. Capitalism buys labor only, and it rewards labor with only money. For Marx, this is a form of prostitution. A win win for the system because now they have a guaranteed pool of laboureres willing to sell the only thing they have, labor. The state then provides the labor to which the laborer looses through sanctions and wage garnishments before he / she even sees a dime of their pay. Karl Marx saw society as fragmented into groups that contend for social and economic resources. †Ã¢â‚¬Å"Marx maintained society is in a state of continuous conflict due to competition for limited resources† . Marx viewed society as stratified which comprise 3 clasess. . The bourgeoisie own the modes of production and their income is derived from profit. They produce nothing but it is this class where over 90 percent of the wealth of a society ids concentrated. The landowners derive their income from rent. The proletariat own their labor and sell their labor to the highest bidder. The very nature of capitalism ensures the last group will become consumers of the very goods they produce as workers. The products and services the workers spend their money on are returned as profit to the burgoise or wealthy. Wealth is ownership of property, not status or income. It is this dynamic groups and individuals advance their own interests and conflict ensues over control of the socio- economic resources. Social order is maintained by the majority who control the bulk of the social, political and economic resources. Those with little to no investment or influence are basically coerced to â€Å"go along to get along† or face the wrath of those who control the wealth and resources. This is not a symbiotic relationship of shared values or beleifs between classes but one of power and domination. The political and economic will of the wealthy upper class influences all aspects of that societys structure. There is more deference to class, race, and gender in this view for as much as they are seen as the grounds of the most relevant and lasting characteristics of conflict in social structure. What is strikingly similar with the issue of child support enforcement is that it’s coercive nature has been legitimaze by law that states may profit from it. Marx theorized how â€Å"ailienation of workers† is a by product of capitalism: â€Å"In what, then, consists the alienation of labor? First, in the fact that labor is external to the worker, i.e., that it does not belong to his nature, that therefore he does not realize himself in his work, that he denies himself in it, that he does not feel at ease in it, but rather unhappy, that he does not develop any free physical or mental energy, but rather mortifies his flesh and ruins his spirit. The worker, therefore, is only himself when he does not work, and in his work he feels outside himself. He feels at home when he is not working, and when he is working he does not feel at home. His labor, therefore, is not voluntary, but forcedforced labor. It is not the gratification of a need, but only a means to gratify needs outside itself. Its alien nature shows itself clearly by the fact that work is shunned like the plague as soon as no physical or other kind of coercion exists.† http://faculty.frostburg.edu/phil/forum/Marx.htm Child support enforcement policies have also ailienated parents from their children. The way the Child support system has evolved naturally produces conflict of all parties envolved. Parents are placed in advasarial roles by the state and children are objects used to justify a means to an end. What is disguised as a moral imperative is nothing more than greed which has ushered in another form of indentured servitude. Many parents who do not have custody of their children are ordered by the legal system to pay by any means necessary or, face revocation of their civil liberties, including jail. What was once considered a civil family matter has now been criminalized by federal and state government. . â€Å"The alienation of the worker from his product does not only mean that his labor becomes an object, an external entity, but also that it exists outside him, independently, as something alien, that it turns into a power on its own confronting him, that the life which he has given to h is product stands against him as something strange and hostile.† Now the worker is not only ailienated from his labor but, from the child as well. The entire dynamic is fueld by conflict as the workers’ paycheck and his/her children become the resource objects where policies are legislated to coerce payment to reimburse the state for resources paid to AFDC, TANF recipients. In summary, Marxist Conflict Theory maintains that the basic financial inequities between the owners of production and the workers results in two different value systems existing in the same society. Because of disparities in the reward structure, working class people naturally (and most righteously) will feel that the society has used them up. Religion, family values, the work ethic are all devices used by the ruling class to blind working people to the reality of their situation. Working people become alienated from each other and their families. Until they realize, as a group, the truth and rise up, class counciousnees will not occur. Conflict in a system is intensified in three ways. First, when there is intensification of deprivation, or the perception of deprivation, between subsystems (i.e., His is bigger than mine!, You cant cut funding in my district!, and so on) relations between system units (people) are strained. Second, when legitimacy of existing distribution of power and wealth is withdrawn or changed, as in a divorce, remarriage, a new governmental administration, system units tend to grab as much of the available wealth as possible. The third way is a mediatorincreased conflict is dependent on the degree of emotional involvement of the system units. If emotional involvement is low, conflict will not escalate. Functionalists are critical of the conflict theory. Functionalists posit that it’s not always about money and people are not always acting out of their own self interest for monetary gain. Functionalist believe in the legitamcy of institutions because they serve an important function to society. They believe you can really succeed with the current institutionalized system by just working hard to acheive economic success In families.

Reporting Irregularities in Financial Statements: Case Study

Reporting Irregularities in Financial Statements: Case Study Nowadays, especially is Bulgaria, people are becoming more and more hungry for money, that is why the word fraud takes part more often in our speech. Fraud is part of criminal law, and it comes when we have personal gain by fraudulent way or damaging another individual. The most common purpose of frauds are connected with person or entities trying to assign and stole money or valuables. There are plenty of models, which are especially constructed to define and reveal frauds, most of them will be used in this paper to decide whether Asil Nadir should be sentenced or not. More about analysis and comparisons with other cases and examples of models can be found in appendix 1 and 2. Proposed Fraud Investigation Plan for Polly Packs Financial Statement Fraud Given below is the proposed investigation plan for Polly Packs financial statement fraud: 1. Develop an understanding of the activities of Polly Pack To understand the activities of microfinance institutions, the auditor should pay attention to: the main concerns of the leaders on the objectives and strategies of the institution, the institutions organizational structure, operation of its business, results of operations, ability to self-finance, operations and other major economic events may affect its financial statements, accounting issues and changes accounting policies, and funding sources. To obtain this information, the auditor should meet with the leaders of the institution; visit at least one agency, and review reports and other documents. 1.1 Interviews The auditor should meet the main leaders of Polly Pack, including CEO, the head of the financial service or financial director, credit responsibly and activities, and the head of information systems. This is also the time for the auditor to discuss the first time with the staff of the internal audit, the Board of Directors and major shareholders or lenders, if they have subjects of concern that should be subject to review missions on the basis of agreed or special audits procedures. During these interviews, the auditor should bear in mind the list of items of financial statements. After these initial meetings, the auditor should assess any breach of financial reporting requirements. Analysis of financial statement must be carried out prior to this interview since financial statements may present many significant anomalies. If the first investigations reveal a level of unacceptable business practice or misleading presentation of financial, the auditor may seek further in-depth investigation into a particular area. 1.2 Visits The auditor must visit several regional offices to acquire understanding of the institutions activities and responsibilities that were decentralized. Auditors should perform some initial visits at the stage of pre-commitment, and more visits during the planning phase. 1.3 Review of financial reports and documents The auditor should also consider the reports and other documents for a better understanding of the institution. Unless they are not available, the following may be helpful: previously audited financial statements, budgets and strategic plans; the monthly activity reports, including tables of cash flows, the credit statistics and reports on outstanding; loan agreements and grants; assessments by donors; evaluation reports and correspondence from the authorities re-rules A thorough reflection needs to be carried out on the appropriate reports for Polly Peck, according to its size and age. 1.3 Understand the standards and accounting methods The accounting rules and methods of Polly Peck are not conventional, and therefore require special attention from the auditors 2. Evaluating Accounting Standards The external auditor shall determine the accounting standards used by the institution. Many microfinance institutions do not follow the national standards or international. 2.2 The accounting policies During the pre-commitment, the external auditor should ask the management of the institution which accounting method it uses. Sometimes the service accounts of the institution are not able to answer this question. Many institutions have adopted accrual accounting, sometimes in a modified form. This accounting method is consistent with the standards imposed by most accounting bodies. But some institutions continue to use cash. Auditors should know that it can be in the interests of Polly Peck to register their activities, especially the product credits, according to a cash basis, taking into account adjustment proposals made at the end of the year by the auditor. Since operations of Polly Peck were overseas in Turkey, it did not follow a uniform accounting from one account to another, which further complicates the work of the auditor. 2.3 The legal structure of Polly Peck in Turkey in the Context of Company Law of the Region The auditor must look at how the institution considers as a publicly owned multinational. This vision often has implications for accounting. In foreign countries organizations usually produce financial reports that reflect less rigorously financial performance. Some do not even produce financial statements Annual. The majority uses the cash and excludes amortization, adjustments for inflation, provisions for risk changes, provisions for social security, and other similar items to gain from tax exemptions. As regulated financial institutions, Polly Peck must not only comply with generally accepted accounting principles, but also the specific regulations governing banks. 2.3 Examine accounting statements for any financial irregularities Auditors must engage in the following activities The external auditor should investigate books of account and internal control of the institution through: discussions with managers and staff at various levels; review of documents such as procedure manuals, descriptions positions and organizational charts; consideration of the reports produced by the accounting department; compliance with the institutions activities, including IT operations and loan processing at headquarters and agencies 3. Reporting Irregularities in Financial Statements Accounting operations of Polly Peck were generally de-centralized because of the operations of the organization taking place in Turkey. In such companies, the activity of an agency is often recognized at the regional level, then transmitted periodically (usually monthly) to the head office. This is usually responsible for the production of consolidated financial statements. In some institutions, all the accounting is performed at headquarters. 3.1 Reporting irregularities of internal control systems Multinational businesses need a strong system of internal control to ensure the success of its operation. However, Polly Peck was significantly weaknesses at this level, and the auditor should therefore pay particular attention to the evaluation system organization of internal control. Since, the board of Polly Peck was largely passive, and the governance structure tends to be lax. This is why the system of internal control organization of the institution depends largely on the level of commitment and competence of its management. 3.2 Take into account the audit risk As with any audit, the auditor must explicitly assess the audit risk, that is to say, the opportunity to express an opinion on incorrect the accuracy of the financial statements of the institution, both in terms of financial statements at the level of account balances. Audit risk has three components: inherent risk, the risk control, and the risk of non-detection. At the financial statement level, the main determine risks are inherent risk and control risk. Regardless of the system of internal control, some risks come from the nature of the business activities and its industry. At Polly Peck a significant number of account staff did not fully understand the credit procedures as they have been trained to work in the social field rather than in the field financial. Accounting was carried out by staff with little experience of double entry accounting, international accounting standards, etc. In addition, the organizations activities were decentralized and geographically dispersed often in remote areas without adequate infrastructure. 3.3 Identify breaches of risk control policies faulty procedures may cause a significant risk control through audits of microfinance institutions. Yet internal controls are crucial for microfinance institutions. When the internal control has too significant weaknesses, the audit of the institution may become impossible. If control risk is high, the auditor must evaluate whether we can to use extensive substantive tests, and if this approach is economically feasible for the institution. In addition to a thorough evaluation of internal controls, the external auditor must test the controls made à ¢Ã¢â€š ¬Ã¢â‚¬ ¹Ãƒ ¢Ã¢â€š ¬Ã¢â‚¬ ¹at the account balances but prior to these tests, the external auditors should explain their understanding and evaluation systems, using checklists of descriptions and charts. 3.4 Identify risk of non-detection The risk of non-detection, that is to say the risk of material misstatement not be detected by the auditor shall be determined for each balance account, this risk depends on the assessment of inherent risk and risk control. 3.5 Defining the level of significance The definition of significance levels is crucial in determining the nature, e- tense, and timing of audit procedures. A significance level is limit beyond which the potential errors are considered problematic. If the sum of uncorrected misstatements identified during the audit de- passes the threshold of significance, the auditor may not be able to issue an unqualified opinion. The significance level is inversely related to audit risk. more the audit risk, that is to say the combination of inherent risk, risk control and the risk of non-detection is evaluated as important, the higher the threshold significance is low. In other words, only a low level of defects not corrected is acceptable. The significance depends on the determinants identified during the mission planning. An important determinant of financial statements is a factor that users of financial statements are most likely to focus their attention, given the nature of the institution. Identification of factors determinants is a matter of professional judgment. Determinants, which can be used to determine the significance level are e.g. net income, total assets, revenues, and funds own. Significance levels may vary between 2 and 10% of factor. In the United States, some use external auditors, as basis of materiality for a commercial bank, 2% of total assets. For an institution whose weak internal controls, the auditor may reduce significant at 1% of total assets acceptable rate abnormalities. There is no general rules to define the thresholds of significance, hence the auditor should use his/her judgment. The evaluation by the auditor of materiality and audit risk at planning the audit, may change after evaluating the results of audit procedures. This may be due to a change in circumstances, or a development of knowledge of the listener, following the audit. For example, if the audit is scheduled before the end of the year, the auditor will anticipate the results of and financial position. If actual results to differ materially from this estimate, the assessment of materiality and audit risk may be changed. 3.6 Evaluation of the internal audit and relations with auditors internal The external auditor should consider the work of internal auditors during the phase planning the audit. Internal auditors evaluate and monitor systems accounting and internal control. Internal audit is an essential element to ensure a sound internal control system, and also an important tool reduction, detection and investigation of fraud. 3.7 Obtain an approved status laws or regulations may impose establishment of an internal audit service. When there is an internal audit function, the auditor must evaluate its objectivity, its scope, technical skills and rigor. This assessment must include a review of the service organization, its staff, its purpose, its reports and programs. Potential conflicts must be evaluated. For example, if the audit service Internal reports on its work in the service that he is auditing, the question of the objectivity of the findings of the internal audit service arises. such situation can significantly reduce the value placed on the work of the internal auditor by the external auditor. Ideally, the internal audit department must account of his work directly to the board or committee audit, if one exists. If the external auditor believes, following a screening assessment, the internal audit service is reliable, it must test the work performed by the service to confirm this assessment. This i s usually done by performing a new test on a sample of the work performed by the auditor. Conclusion The paper laid down a methodical approach to investigate fraud in financial statements of Polly Peck to identify whether the CEO or the top management of the company was involved in deliberate falsification of financial statements to raise share price of the company and to fraud shareholders of the company. The key consideration in this plan was triangulation of the elements of the investigation to find out whether all elements of the financial reporting match. Triangulation is all the more important for investigation of Polly Pecks finances since the operations of the company were overseas and centralized reporting was not carried out of companys finances. Appendix 1 In this Appendix will be reviewed a part of Polly Peck`s frauds and most of the unclear moves and actions of Asil Nadir, also will be made a consideration and comparison with Enron case. Polly Peck was a great company with a superb vision on the market and it won`t be a lie if it is said that is was a shareholder dream for every investor in the world. It has many close points of fraud to Enron case. The first fraudulent coincidence is that in both cases the most important papers and documents disappear. Enron shredded tons of paper, while in Polly Peck`s case they just disappear and Nadir told that there are no available and existing documents in their original. The second conjunction with Enron case is that Polly Peck built a hotel in Turkey, which costs around 70 million and the debt of the company did not increase. In Enron the debts were transferred and funded to other small companies. The main idea here is the head company to looks attractive, valuable and without debts. The third coincidences between both companies is that they deal with complementary goods, which can`t be substitute. As well Enron, in Polly Peck case we have huge problems with accounting. In the first case we have fault accounting, here also emerge some misleadings in this sector/department. Appendix 2 In this appendix will take a look at the meanings of the methods and approaches, which are part of fraud investigation and help us to reveal a fraud. Firstly, it should be known that such investigation is quite expensive and it should be started if there are really serious reasons that fraud occur. Testimonial evidence: This type of evidence is collected from people, who are interviewed and persuade to fill in honestly test, to realize whether we can believe in them. In Polly Peck`s case should be used this model, to take an interrogation with the people worked for this company and eventually may know something important. Documentary evidence: This type of evidence is collected from computers, documents, servers, data mining, public records, searches and so on. In addition, in such situations the databases are great source of information, no matter the information is deleted, it can be restored. This type of evidence can be used as well in this case, because most of the fraudulent information is saved on computers and if restored can answer us the basic question, is there a fraud or not. Physical evidence: This type of evidence is concerned with taking fingerprints, id numbers, weapons, stolen property and so on, which can be linked to a fraudulent act. Personal observation: This type of evidence is also named sense evidence, because it is very close to the information, which is heard, seen, felt, etc.. A second method of investigating a scheme is to focus on the fraud triangles. It should be investigated all variants, elements of the following triangles. Theft act: try to seize the perpetrator to wrench a data or information. Concealment: In this part should be taken under consideration and used documents, computer hard disks, etc. Conversion: is to define whether the defendant used money or property fraudulently for personal benefit. An great example of this type is the case: [Brandt v. State, 1944] Atmospheric Drag Model | Essay Atmospheric Drag Model | Essay The atmospheric drag 1 – Introduction The principal non-gravitational force acting on satellites in Low-Earth Orbit (LEO) is atmospheric drag. This effect for a LEO satellite has direct implications in satellite lifetime. Indeed, drag acts in the opposite direction of the velocity vector and removes energy from the orbit. This energy reduction causes to the orbit to get smaller, leading to further increases in drag. Eventually, the altitude of the orbit becomes so small that the satellite reenters in the atmosphere. The equation for acceleration due to drag is: : atmospheric density (kg.m-3) satellite’s cross-sectional area (m ²) : satellite’s mass (kg) : satellite’s velocity with respect to the atmosphere (m.s-2) : drag coefficient (dimensionless) : ballistic coefficient Drag presents a challenge to accurate modeling, because the dynamics of the upper atmosphere are not completely understood, in part due to the limited knowledge of the interaction of the solar wind and the Earth’s magnetic field. In addition, drag models contain many parameters that are difficult to estimate with reasonable accuracy: atmospheric density, ballistic coefficient, cross-sectional area Calculating atmospheric density is often the most difficult part of assessment in modeling the atmosphere. Its complexity is apparent from the sheer number of regime. In addition, although values are shown for temperature and altitude, they all change over time and are very difficult to predict. Strong drag occurs in dense atmospheres, and satellites with perigees below 120 km have such short lifetimes that their orbits have no practical importance. Above 600 km, on the other hand, drag is so weak that orbits â€Å"usually† last more than the satellites’ operational lifetimes. At this altitude, perturbations in orbital period are so slight that we can easily account for them without accurate knowledge of the atmosphere density. At intermediate altitudes however, roughly two variable energy sources cause large variations in atmospheric density and generate orbital perturbations: the geomagnetic field and solar activity. These variations can be predicted with two empirical models: the Mass Spectrometer Incoherent Scatter (MSIS) and the Jacchia models. Knowing that the considered satellite should be at an altitude of 700 km (the last launches of nano-satellites demonstrate that the start altitude is often very inaccurate), the Jacchia model is the most accurate one to estimate atmospheric density, and in this way satellite lifetime. 2 – The Jacchia atmospheric density model The Jacchia atmospheric density model formulation is very common, but also very complex. The model contains analytical expressions for determining exospheric temperature as a function of position, time, solar activity and geomagnetic activity. With a computed temperature, density can be calculated from empirically determined temperature profiles or from the diffusion equation. Then the overall approach is to model the atmospheric temperature. In this way, to simplify the analytical resolution, the altitude range will be constraint from the start altitude at 700 km to 200 km. 1 > Evaluating temperature Jacchia defines the region above 125 km in altitude with an empirical, asymptotic function for temperature: : distance between satellite and ground station (â€Å"height above the reference ellipsoid†) (km) : base value temperature (Kelvin) : corrected exospheric temperature (Kelvin) : inflection point temperature (Kelvin) As needed in the two equations above, the corrected exospheric temperature is defined as below: : uncorrected exospheric temperature (Kelvin) : correction factor for exospheric temperature (Kelvin) represents the exospheric temperature without any correction. It is based on the nighttime global exospheric temperature, excluding all effects of geomagnetic activity: Where is the average daily solar flux at a 10.7 cm wavelength for the day of interest and is an 81-day running average of values, centered on the day of interest. Because the effect of solar flux on atmospheric density lags one day behind the observed values, calculations can (at best) use values which are one day old. The resulting value of can be used now to determine the uncorrected exospheric temperature. : sun’s declination : geodetic latitude of the satellite , (-180 ° Actually can be determined from the dot product and the two vectors for the Sun and the satellite. More complicated methods are available to determine the, but the precision here does not need extra accuracy. Now the geomagnetic activity and its effect on temperature have to be corrected. The correction factor for exospheric temperature,, depends on the geomagnetic index, , and is calculated for altitudes at least 200 km. The actual value of is with a 3-hour lag, in which the molecular intersection build up and the change in density would be noticed. 2 > Evaluating density scale height For planetary atmospheres, density scale height describes a difference in height, over which the density of the atmosphere changes significantly by a factor e (approximately 2.71828 , the base of natural logarithms, decreasing upward). Usually, the scale height remains constant for a particular temperature. However, in the upper part of the atmosphere, it changes significantly and in different ways. For instance, at heights over 100 km, molecular diffusion means each molecular atomic species has it own scale height. This part will only focus on density scale height at altitude above 105 km. The temperature profile has to be integrated in the total number density of the five atmospheric components, in order to achieve their individual effect on the standard density. As the altitude assumed above 500 km, the concentration of hydrogen have to be taken into account also. First of all, the hydrogen number density at 500 km altitude (in cm-3): Implemented in the hydrogen number density equation for altitude greater than 500 km: : molecular mass of hydrogen erg/ °K : Boltzmann’s constant Then the number density of the other atmospheric components which are nitrogen N2, oxygen molecular O2 and atomic O, and helium He (in cm-3): i denotes N2, O2, O or He : number density of each constituent at 105 km altitude : thermal diffusion coefficient (only for Helium) The correction for Helium number density because of seasonal-latitudinal variations is (dimensionless): And implemented here: Finally, the total number density is given by (in cm-3): Hence, the mass density (in gm/cm-3): : mass of the constituent I in gm/mole Which gives the molecular mass: : Avogadro’s number Finally, the density scale height, according to the temperature profile which depends mainly of the satellite’s altitude and position from the Sun: : universal gas constant 3 > Evaluating density Jacchia used a standard exponential relation to evaluate density: : base atmospheric density (kg.m-3) : distance between satellite and ground station (â€Å"height above the reference ellipsoid†) (km) : base altitude (km) : scale height (km) An interesting point to highlight is below 150 km, the density is not strongly affected by solar activity. However, at satellite altitudes in the range of 500 to 800 km, the density variations between solar maximum and solar minimum are approximately 2 orders of magnitude. The large variations in density imply that satellites will decay more rapidly during periods of solar maxima and much more slowly during solar minima. The effect of the solar maxima will also depend on the satellite ballistic coefficient. Those with a low ballistic coefficient will respond quickly to the atmosphere and will tend to decay promptly. Those with high ballistic coefficients will push through a larger number of solar cycles and will decay much more slowly. Note that time for satellite decay is generally measured better in solar cycles than in years. From there to lifetimes of about half a solar cycle (approximately 5 years) there will be a very strong difference between satellites launched at the start o f a solar minimum and those launched at the start of solar maximum. The first correction to apply to this equation is for seasonal latitudinal variation in the lower thermosphere: : geodetic latitude, measured positively north from the equator (deg) : Julian date of 1958 (years) The Julian date of 1958 is used to determine the number of years from 1958. is the number of days from January 1, 1958: The correction for semi-annual variations is as below: This correction uses an intermediate value : For altitudes above 200 km, the geomagnetic effect can be neglected on density. Hence, these corrections can be apply to the standard density: Giving the final corrected density: Even though any model cannot do a real adequate job of modeling the atmosphere, the Jacchia model continues to perform exceptionally well compared to the others and is the fastest overall. Moreover, it is the only one which give analytical formulas which can be computed without external values, even though that degrades the result in a way. 3 – The ballistic coefficient Drag also depends on the ballistic coefficient, defined as a body measure of the ability to overcome air resistance in flight. For instance, satellites in LEO with high ballistic coefficients experience smaller perturbations to their orbits due to atmospheric drag. In regards to the nano-satellite analysis, mass and cross-sectional area do not change at any time. Actually, nano-satellite cannot change their position because they do not have any ergol propellers. Hence this coefficient depends mainly of the drag one. The drag coefficient of any object comprises the effects of the two basis contributors to fluid dynamic drag: skin friction and form drag. In most cases, this coefficient is estimated. Considering the configuration of the spacecraft as a regular brick-like shape and the environment conditions, it is estimated here at 2,1. Theoretically, it is highly impossible to have an exact solution, only experiments might approximate it. Ligneous Periodontitis: Literature Review Ligneous Periodontitis: Literature Review Abstract: Ligneous periodontitis is poorly defined, a rare form of periodontitis. It is characterized by pseudomembranous gingival lesion with accumulation of amyloid-like material and may or may not be associated with ligneous conjunctivitis. It is possibly due to type I plasminogen deficiency but the exact cause is unknown. This review describes ligneous periodontitis in detail with respect to etiology, clinical, histological features and treatment modality. Key words:  Ligneous periodontitis, ligneous conjunctivitis, pseudomembranous periodontitis, plasminogen deficiency Introduction: The term ligneous periodontitis was first used by Omer Guuhen et al1 to describe a destructive membranous periodontal disease. It is poorly defined entity characterized by gingival enlargement and periodontal destruction due to accumulation of amyloid-like material. Accumulation of amyloid-like material lacks the classical histochemical and ultrastructural features of amyloid.2 Most of the pseudomembranous gingival lesions have been reported in association with ligneous conjunctivitis. Therefore, finding suggests that both clinical manifestations are related. Ligneous conjunctivitis is rare form of chronic conjunctivitis that usually affects children, girls more often than boys in ratio of 3:1 but may occur at any age.3,4 This condition is ocular manifestation of a systemic disease that might be accompanied by formation of pseudomembranes on mucosa of oral cavity (ligneous periodontitis),1,5,6,7 respiratory tract-larynx, trachea6,8,9,10, nasopharynx , female genital tract (ligneous vulvovaginitis or cervicitis),6,10 middle ear ,9,10 gastrointestinal tract the mastoid system.10 Etiology: Etiology of this lesion is not clear. Among the possible causes Type I plasminogen deficiency, autoimmune reactions, trauma, hypersensitivity reaction, genetic disorders and secondary response to viral or bacterial infections have been suggested.5,6,11 Mingeret. Al12 and Schuster13 et al have reported homozygous mutations in plasminogen gene in ligneous conjunctivitis cases. It is suggested that plasminogen deficiency plays a central role in pathogenesis of this rare disease. The fibrinolytic system plays an important role in hemostasis for controlled dissolution of fibrin clot. Two type of human plasminogen (PLG) deficiency exists:14 Hypoplasminogenemia / type I PLG deficiency: In which markedly decrease PLG antigen ≠¤ 1.9 mg/dl (normal range 6 to 25 mg/dl) and functional activity upto 33% (normal range 80% to 120%) Dysplasminogenemia/ type II PLG deficiency: There is reduced PLG activity, but normal or only slightly reduced PLG antigen levels.3 Type I PLG deficiency was found to be associated with ligneous conjunctivitis (80%)6 characterized by fibrin rich pseudomembranes mainly on tarsal conjunctivae and other pesudomembranous lesion such as ligneous gingivitis and periodontitis (34%).3 Autosomal-recessive inheritance of this disorder was confirmed.13 In a large epidemiologic study in the United Kingdom, the prevalence of (heterozygous) type I PLG deficiency was reported to be 0.26% (25 of 9,611 subjects).16 The theoretically predicted prevalence of homozygote/compound heterozygote was estimated to be in the range of 1.6 per 1 million people, at least in Europe.3,8 Type II PLG deficiency patients, however, have never reported developing pseudomembranous lesion. PLG plays an important role in intravascular and extravascular fibrinolysis and wound healing. It is converted to plasmin by cleavage of the Arg561-Val562 peptide bond by either tissue-type PLG activator (tPA) or urokinase-type PLG activator (uPA). Activation of PLG by tPA is the major pathway that leads to efficient lysis of fibrin clots in the blood stream, whereas activation of PLG by uPA seems to be mainly responsible for mediating PLG activation in association with cell surfaces (wound healing, tissue remodeling).14 uPA PLG activation related to cell surfaces (wound healing, tissue remodeling) PLG tPA PLG activation lead to lysis of clot in the blood stream The main substrate for plasmin is fibrin. Plasmin also has substrate specificities for several other components of the Extracellular matrix (ECM), including fibronectin, proteoglycans, and gelatin, indicating that plasmin also plays an important role in ECM remodeling. Indirectly, plasmin also degrades additional components of the ECM via its ability to convert some promatrix MMPs (pro-MMPs) to active MMPs. During normal wound healing of the gingiva, significant fibrinolysis occurs by day 3 to 4 and is virtually complete by 1 week. Persistence of the fibrin matrix is associated with the induction of angiogenesis and formation of granulation tissue.17Mingers et al12 were the first to show that plasma polymorphonuclear elastase protein levels were markedly elevated in patients with severe plasminogen deficiencies and more so in homozygous than in heterozygous patients. It is interesting to note that all patients with type I PLG deficiency have never been shown to have thrombophilia. In ligneous periodontitis, it is assumed that fibrin appearing during normal wound healing is persistent due to type I PLG deficiency. Plasminogen is the precursor of plasmin, the main fibrinolytic enzyme which plays important roles in wound healing, keratinocyte division, migration, and differentiation. Central wound healing capacity with an arrest at the stage of granulation tissue formation and excessive fibrin deposition is possible cause of ligneous periodontitis. Clinical features of ligneous periodontitis: It is presented as generalized ulcerated, massive, nodular, waxy gingival enlargement can involve both maxilla and mandible.2 Gingival swelling could be painless or painful. Enlargement is white-yellow to pinkish pseudomembranous covering teeth, with tendency to bleed. Accompanied by extensive bone loss may lead to loss of teeth.1 Histological features: Amyloid is a nonspecific histologic term for different chemical structures such as immunoglobulin light chain, serum amyloid fibril proteins, beta-2 microglobulin, transthyretin, keratin and some hormones.18 All these materials look like homogeneous eosinophilic substances by routine histologic methods and show the same three-dimensional configuration. There are two different phases of development:1 In the first, gingival epithelium showed extensive irregular down-ward proliferation. Severe acute inflammation of epithelium and underlying tissues with accumulation of homogenous eosinophilic fibrinous material around the vessels and beneath the epithelium. The inflammatory infiltrates included mostly plasma cells and polymorphonuclear leukocytes, with fewer lymphocytes and mast cells. Epithelium in acute phase showed edematous widening of intercellular spaces and contained numerous degenerated keratinocytes in the suprabasal layer in the form of hyaline apoptotic bodies. Subepithelial connective tissue is also edematous and contained numerous small dialated vessels and an amyloid like material. In second phase, the epithelium showed slight acanthosis and parakeratosis without ulceration. Inflammatory cell infiltrate is not as heavy as in first stage. There is subepithelial amorphous, nodular, homogeneous, eosinophilic amyloid-like accumulation. The accumulated material did not show the typical apple green/ golden brown birefringence of amyloid with Congo-red stain. Thioflavin-T fluorescence methods for demonstration of amyloid is also negative. Accumulation is reticulin poor and stained red with Masson’s trichrome stain. Immunostaining shows strongly positive for fibrinogen and weakly positive for immunoglobulins. Electron microscopy of gingiva shows fine filaments, approximately 10nm in diameter arranged in interweaving bundles resembling those seen in ligneous conjunctivitis. Within this network there are short bundles of thicker, darker filaments resembling epithelial tonofilaments and also fragments of cellular debris. No typical collagen fibers were found within this material.19The reason why the amyloid-like material in these cases failed to show all the tinctorial properties of amyloid can be explained by considering the process of amyloidogenesis. For materials like immunoglobulin light chain and keratins to acquire the typical properties of amyloid, a time-dependent series of events must occur consecutively.19 Failure of one or more of these stages to take place may conceivably result in the formation of a material which shares only some of the features of amyloid. This half-amyloid, half-hy aline material (hyaline-amyloid) needs more filamentous degeneration of the deposited materials in order to stain as typical amyloid.19 TREATMENT: Several treatment efforts such as subgingival curettage, gingivectomy, chlorhexidine rinsing and antibiotics were unsuccessful. Surgical excisions of gingival lesion are followed by rapid recurrence of membranous lesions. Extraction of most permanent teeth appears to be inevitable due to advanced alveolar bone loss and poor prognosis of this ligneous disease. Administration of topical plasminogen has shown good results for the treatment of ligneous conjunctivitis,20 whereas its efficacy for the treatment of oral lesion remains to be elucidated. It is expected, however that topical plasminogen together with periodontal therapy can postpone it until adulthood, when a more aggressive approach can be considered. In some cases gingival lesions become  quiescent or disappear following tooth loss.2 Frimodt- Moller5 also noticed some regression in the eyelid lesion following tooth extraction. Different modalities of surgery, antibiotics, steroids, antiviral agents, beta and x-ray irradiati on were found ineffective in the treatment.6