Business Ethics; Multinational Companies and child labour Essay

Business Ethics; Multinational Companies and child labour - Essay Example This change lowers the return to education and raises the opportunity cost of an education, thereby stimulating child labour†. According to the article 32 of The United Nations’ Convention on the Rights of the Child  in 1990, â€Å"the child to be protected from economic exploitation and from performing any work that is likely to be hazardous or to interfere with the childs education, or to be harmful to the childs health or physical, mental, spiritual, moral or social development† (All India council of human rights, n.d.). This report shall look into three core principles; 1)How child labour causes problems to the development of children? 2) Why organizations are keen in encouraging child labour? and 3)Why parents take child labour lightly? The case of Nike and Disney shall be discussed as case studies in conjunction with the child labour issue in this report since these companies have met with severe criticism related to its policies towards child labour in the past. â€Å"Nike has been accused of using child labour in the production of its soccer balls in Pakistan† (NIKE: Nike Shoes and Child Labor in Pakistan, n.d.). â€Å"Disneys best-selling  Cars  toys are being made in a factory in China that uses child labour and forces staff to do three times the amount of overtime allowed by law† (Disney, Mattel and Wal-mart toy-maker accused of child labour, 2013). All India council of human rights, N.d. Child labour laws and initiatives. [Online] Available at: http://www.humanrightscouncil.in/index.php/component/k2/item/124-child-labour-laws-and-initiatives [Accessed 20 January 2014] Brown, D.K., Deardorff, A.V. and Stern, R.M. 2002. The determinants of child labour: Theory And Evidence. [Online] Available at: http://www.fordschool.umich.edu/rsie/workingpapers/Papers476-500/r486.pdf [Accessed 20 January 2014] Disney, Mattel and Wal-mart toy-maker accused of

The Ancient Americas Essay Example | Topics and Well Written Essays - 500 words

The Ancient Americas - Essay Example In addition, it is well highlighted that the ancient Americas people had a wide range of backgrounds, values, attributes, and physical features as any other people of all cultures would have. After viewing scientific video in the field museum, we discovered that ancient Americas lived during the ice age. The environment of the ice age was harsh because most part of the earth was covered with spruce woodlands; lakes, glacier, marshes, sea levels were lower, and temperatures were cooler. Indigenous people solved the problem of survival by becoming hunters and gatherers because no crops would have grown on the glacier. In addition, it was clear from the video that they crafted finely Clovis and fishtail stone tools that were extremely vital in hunting and gathering. From the interactive food wall, we learned how creative and innovative indigenous people were as the climate and environment changed drastically, and many animals became nonexistent. Their innovative abilities were extremely critical when they were faced with food shortage because it resulted to inventing remarkable types of food. Invention of new food like domestication of maize and improving fishing among many other invention resulted to improvement in their diet and solving food shortage. In the field museum, the southwestern pottery illustrated characteristic of powerful leaders and characteristics of people of different societies. The wide range of ceramic of the southwestern offers a unique look at the societies’ spiritual, political, and daily lives of the indigenous people. In addition, the monuments were made for the leaders to make a meeting point for his followers, therefore, making them famous to their people. The pottery the indigenous people made are the ones that have been improved continuously to come up with the pottery we are making today. These shows that the potteries we make today have evolved from the potteries that were made by the

Chocolate Industry Essay Example for Free

Chocolate Industry Essay Quality Crafted Chocolate is an online business selling luxury, crafted chocolate our chocolate products are a boxed assorted chocolates for Holidays, birthdays, and more, we believe chocolate is a versatile gift for many occasions. As an online based company we have the opportunity to use our technology to tailor our packaging to our individual customers in ways never before possible. There are two good things to report about the chocolate market. Firstly: Consumer demand for chocolate is on the rise worldwide. Secondly: competition is developing steadily . The according to NCA estimates, based on the U. S. Census Bureaus annual Confectionery Report, retail sales of chocolate confectionery in all channels reached $18 billion in 2010. Annual sales have increased 3 to 4 percent per year for the past several years, and market research firm Packaged Facts forecasts the industry will grow to $18 billion by 2011. The undisputed leader for North American sales of chocolate products, the U. S. has a market share estimated at over 86 percent. But behind the encouraging headlines, many companies are battling to stay on top of a rapidly shifting marketplace, as fast-growing economies and empowered consumers demand more from their products. The constant change in the market structure, shares and prices, due to the emergence of new chocolate manufacturers, demonstrates a threat for the existing chocolate and confectionery companies like Quality Crafted Chocolates. Part of our market research was to do a search volume estimate for the US market using Google AdWords. We first searched the broad keyword â€Å"chocolate† and below are the results with the top five keywords ranked in order of high to low based on amount of searches. |Keyword |Competition |Global Monthly Searches |Local Monthly Searches (United States) | |chocolate |0. 31 |30400000 |9140000 | |gifts |0. 77 |16600000 |9140000 | |chocolate chocolate |0. 31 |30400000 |9140000 | |the chocolate |0. 31 |30400000 |9140000 | |candy |0. 37 |16600000 |7480000 | When we then did a search in the google search engine for the highest ranked keyword â€Å"chocolate†, the company that ranked #1 was www.godiva. com a major competitor in the industry. Second was www. ghirardelli. com which is also a worthy competitor. The third was www. cadbur. co. uk but they would not be considered a competitor since their company was based in the UK and had products that were not directed towards the same consumer. This was followed by www. hersheys. com another major supplier in the industry. Another very relevant competitor was www. sees. com carrying much of the same product was ranked #7 in the searched google keyword. The second highest searched keyword from the Google AdWords results was â€Å"gifts† these results were vastly different from the previous keyword. None of the company website associated with this keyword in the google search engine were related in any way to the chocolate industry. The third searched keyword â€Å"chocolate chocolate† results in google ranked #1 www. chocolate2. com a competitor in the quality crafted chocolate market for special occasions. Then was www. chocolatedc. com another direct competitor with. Third was www. chocolatechocolate.com a close competitor with a very similar product line of molded novelties chocolate. After researching each of the searched suppliers we narrowed in on those companies that operated in the same market, offering similar products and targeting similar customers. The top three were Godiva www. godiva. com, world famous Belgian chocolates available online for the U. S. market only. Compared to Quality Crafted Chocolate this supplier is one of our toughest competitors. Godiva Chocolatier was brought to America in 1966 and has been the leader in premium chocolate ever since. Godiva owns and operates hundreds of boutiques worldwide specializing in fine chocolates and chocolate gifts. The second is the Ghirardelli Chocolate Company www. ghirardelli. com, a leading manufacturer, marketer and retailer of premium American chocolates and chocolate beverage mixes, controlling the entire manufacturing process. It distributes its products nationwide. Their customized crafted chocolates make them stand out in the market. The third company is Sees Candies www. sees. com a manufacturer and distributor of candy, particularly chocolate, in the western United States. The company is known for it’s quality chocolate and chocolate gifts with their unique approach of allowing their customer to choose their own selection of chocolate to be packaged. Their motto is â€Å"Create your own assortment of boxed chocolates send chocolate gifts to family friends! † A true competitor in the chocolate market, with a similar product of gift boxes of premium quality chocolate for that special occasion. | | | | |Company Website |Rank (US Market) |Global Rank | | www. godiva. com |10,998 |37,423 | |www. ghirardelli. com | 20,916 |62,163 | |www. sees. com |13,015 |35,780 |.

Importance of ‘True and Fair View of Financial Statements

Importance of ‘True and Fair View of Financial Statements Introduction This essay focuses on the definition of the ‘true and fair view’ and how to use in accounting practically. In my opinion, ‘true and fair view’ is essential in the real world of accounting because the company has to provide reliable and relevant information to demonstrate its actual financial situation in financial report. However, from December 2013, the ‘true and fair view’ is not defined in Corporations Act s. 295(4)(d) and other regulations or legislations. This is because it has been a controversial debate towards whether the exact nature of ‘true and fair view’. Therefore, the following essay will explain the importance of the ‘true and fair view’ in terms of the appropriate disclosure of material matters in financial statement and the frustration in terms of the definition as well. What is True and Fair? The ‘true and fair view’ concept is one of two competing but not mutually exclusive legal standards for financial reporting quality that have been subject to debate on their meaning, use and importance. The other is ‘present fairly in conformity with generally accepted accounting principles’ (GAAP). The mainly prescriptive literature suggests that each regime that requires compliance with ‘true and fair view’ tends to address and interpret the concept according to specific historical, social, cultural, political and economic roots and environments (Deegan Michael 2012). The nature of truth, whether absolute or relative, it is the existence of a reality, an unquestionable thing, or as an abstract concept, either dependent or independent of believers. The interpretation equated with the truth and fairness to the relevance together with adequate disclosure in financial report. In accounting concept, ‘True and fair view’ indicates that the financial statement must not contain material misstatement and actually reflect the financial performance and position on the company(Deegan Michael 2012). To be specific, ‘True’ means the financial statement accord with the reality and formal reporting framework such as conceptual framework and free from any unreal information which could mislead the users. ‘Fair’ means the information in financial statement do not include any personal prejudice or bias thus it could reflect the economic substance or transaction. The Importance of True and Fair in Accounting The Corporations Act requires the accountants to provide true and fair information so that the accounts of the company can convey a true and fair view explicitly. Under s. 297, it is required that the financial statements and notes should to give a true and fair value of the entity’s financial position in the financial year. Moreover, s. 308 requires auditors to give a true and fair view in the annual financial statements and comply with accounting standards. Beside to the Corporations Act, Chastney (1975) suggests that fairness means that, in order to achieve a true and fair view financial reports should present information both impartially and in a manner that a reader can understand clearly. The concepts of truth and fairness are of great significance to ensure the accounting information to be reliable. The information reflected in the financial repot includes the measurements of assets and liabilities, the calculation of profit and capital, as well as the actual quantities involved in business activities (Ryan 1988). The information disclosed in financial statements should be fair to shareholders, public and other related stakeholders. Thus, directors and auditors in a company have an obligation to comply with the ‘true and fair value’ in all accounting activities. For example, four particular information should be disclosed in the financial statement. These information are required to be true and fair to reflect the financial performance and position of the company. The four information needs are:capital maintenance, stewardship. Liquidity and net realizable value. From the perspective of true and fair, these four information are required as follows: Capital maintenance need to satisfy the needs of shareholders for disclosing the annual profit legally available for dividend, retained profit and the amount and form of paid-up capital. Stewardship need to satisfy the needs for disclosing the results achieved by directors from the use of funds and whether the investment are following the objective of the company (Power 2010). Liquidity are quired to serve as an indication to the solvency. The information should clarify the abilities of companies to met liabilities in short term, the amount of bank overdraft and the amount of any securities to secured company’s debts (Chastney 1975). Net realizable value disclosure are needed to make sure shareholders do not sell their shares which are parts of net realizable value but was available to the company. Under these interpretations, the measurement of periodic profit based on detail monetary model, which elaborate the demand and actual application of how fairness reflected in the financial statement (Gaffikin, Dagwell Wines 2004). Moreover, all the measurements should be internally consistent and comply with the applying of the accounting System.The value of the true and fair view also reflect the compliance of the transactions with relevant regulations, statutory provision and other accounting standard. For example, the accounting policies applied in the organization should be appropriate to a accompany’s business, and the acquirements and recommendations in accounting standards can be practical in the use of achieving company’s actual financial objectives (Aisbitt Nobes 2001). Specially, AASB 1001 requires the accounting policies should to ensure the substance of the underlying transactions or other events , satisfying the concepts of relevance and reliability (AASB). This demands the actual economic nature and effect of the events to be reported. At last, the truth and fairness also make contributions to the company’s decision making. This is because the relevance and reliability has b een ensured and the managers can predict the future perspective according to the useful information reported in the financial statement (Ijiri Jaedicke 2004). How to define True and Fair? However, True and fair concept is not yet defined by authority, also some way to define that in view of its relationship to the various components of a true and fair. (Lee, 1982) There is also no legal concept prescribe the notion of true and fair. Sometimes the application of ‘true and fair valve’ go far beyond of technical rules of accounting (Aisbitt Nobes 2001). For example, stemming from the meaning of ‘compliance with the facts’, ‘truth’ refers to ‘empirical correspondence’ in accounting terminology. But in practical accounting, the value of truth is not limited to its literal definition. It also expand to deductive validity in audit process. Further more, the application of fair also involved in the appropriate general accounting model for measurement of periodic profit and capital. That is to say, there is no fixed standard to rule what is exactly the meaning of ‘true and fair value’ in practical accounting. On the other hand, although true and fair view is really essential in accounting framework, however, in real life sometimes it is quite hard for the accountant to make absolute right decision in terms of following absolute truth and fairness. For example, in the process of determining the depreciation, several methods are available such as declining balance method, maximum amount method, multi-level method and the basic method (Ryan 1988). In most cases, several options are accessible and reasonable, but different methods could lead to different calculation answers, affecting the estimation of company’s financial performance. When the accountant put the formula into the reality, they have to take into account the company’s position and financial performance target, then making the optimal decision (Lee 1982). In this situation, the concept of ‘true and fair view’ do not have fixed rules and the accountant may use the professional judgment to make the final decision. Conclusion To conclude, true and fair value are of great concern in accounting, especially in financial statements. The idea that true and fair value measurement is part of professional identification in terms of the releasability and relevance of the information disclosed in the financial report. However, in most cases, the technical standard setting of true and fair value are not obvious and uniform, which address impediment to real practicability of the interpretations. This is because the notions of relevance and reliability cannot be defined independently of the whole accounting system and are always subject to changes (Power 2010). Reference list Aisbitt, S Nobes, C 2001, ‘The true and fair view requirement in recent national implementations’, Accounting and Business Research, vol. 31, no. 2, pp. 83-90 Australian Accounting Standard Board 2010, Complied AASB Standard AASB 117, Australian Government Australian Accounting Standards Board, Australia. Chastney, JG 1975, True and fair view: a study of the history and meaning of true and fair and a consideration of the impact of the fourth directive, Institute of Chartered Accountants in England and Wales, London Deegan C., 2012 Australian Financial Accounting, 7th ed, McGraw-Hill, Nth Ryde Gaffikinà ¯Ã‚ ¼Ã…’ Mà ¯Ã‚ ¼Ã…’ Dagwellà ¯Ã‚ ¼Ã…’ R Winesà ¯Ã‚ ¼Ã…’ G 2004à ¯Ã‚ ¼Ã…’ Corporate accounting in Australiaà ¯Ã‚ ¼Ã…’ 3rd editionà ¯Ã‚ ¼Ã…’ University of New South Wales Press Ltdà ¯Ã‚ ¼Ã…’ NSW Ijiri, Y Jaedicke, R 2004, ‘Reliability and objectivity of accounting measurements’, The Accounting Review, vol. 41, no. 3, pp. 471–483. Lee, TA 1982, ‘The will-o-the-wisp of true and fair’, The Accountant, vol. 187, no. 5601, pp. 16-18. Power, M 2010, ‘Fair value accountin: financial economics and the transformation of reliability’, Accounting and Business Research, vol. 40, no. 3, pp. 197-210. Ryan, JB 1988, A True and Fair View: A Revised Accounting Interpretation, University of Wollongong, Wollongong

Erythrocyte Sedimentation Rate (ESR) Essay -- Discovery, Faustyn Edmun

Recently, in the Journal of Rheumatology in an interesting discussion concerning the application of ESR and CRP (C-reactive protein) appeared inaccurate information about the history of the discovery of ESR. Crowson, Rahman and Matteson in the article (1) and later in the discussion (2) suggested that the discovery of ESR occurred in the 20s of the last century. However, the discovery was not made in the 20s of the Twentieth Century, but at the end of the Nineteenth Century. For the sake of the highest standards of the discussion, in all its aspects, we would like to remind that the discoverer of erythrocyte sedimentation rate (ESR) was a Polish physician Faustyn Edmund Biernacki (1866-1911) (3,4,5,6,7). He announced the discovery in 1897 in two articles simultaneously: one written in Polish in Gazeta Lekarska (4) and the second in German in the Deutsche Medizinische Wochenschrift (5). It is also possible to identify, as an important historical fact, the exact day of Biernackiâ€℠¢s discovery. Shortly before the publication of works describing ESR, on the 22nd of June 1897 during a meeting of the Warsaw Medical Society Biernacki presented five most important conclusions from his observations (6,7). These conclusions were as follows: blood sedimentation rate and volume of residue produced is different in different individuals; blood with small amounts of blood cells sediments faster; blood sedimentation rate depends on the level of â€Å"fibrynogens† in the blood plasma; during the course of febrile diseases (rheumatic fever included) with large amounts of plasma fibrinogen the ESR is increased, and in the defibrinated blood the sedimentation process is slower. The findings presented by Biernacki clearly show the clinical significance of th... ...Medica Scandinavica and in the same year 1921. Biernacki on the other hand presented his discovery in German and Polish more than twenty years before. Therefore, is it possible that in the scientists noted only the reports of the discovery presented in English and in one magazine? Or is it just an oversight resulting from an insufficient scientific knowledge about (or of?) historical facts? In order to maintain the highest standards of scientific reliability the â€Å"ESR test† should be named by specifying the method used e.g. Westergren’s ESR test method. The ESR test was discovered by Biernacki, and Westergren’s achievement was the development of a new laboratory technique. We postulate that in the scientific reports in which there is a historical aspect of the introduction of the ESR test (even if only as a reference), Biernacki’s discovery was not overlooked.

The European Court of Justice and its Interlocutors Essay -- policies,

Member state governments of the European Community began with a fundamental role in making EC policies and standards; but throughout the 1960s and 1970s the European Court of Justice gradually began to expand its role and developed an unprecedented regime comparable to the constitutional order of a federal state. The ECJ permitted itself to decide on matters traditionally considered to be the exclusive competence of member states; including social policy, gender equality and competition policy. Remarkably, the majority of national courts and governments of the member states have conformed to ECJ rulings and have harmoniously surrendered their jurisdiction over key policy areas – deferring to the ECJ’s authority. Consequently, the member states have struggled to enjoy international legal latitude of compliance in their relationship with the ECJ and commentators such as Weiler J.A have labelled the process a â€Å"quiet revolution. † It is necessary to address the means and opportunities the Court of Justice employed in order to inaugurate itself as a superior court to that of the members’. In pursuance of this objective, it should be borne in mind whether member states desired ECJ supremacy and thus voluntarily handed the ECJ their competences; or whether a â€Å"competence creep† materialised, gradually increasing the superiority of the ECJ. The answer is not easily deciphered; ample EU scholars have proposed explanations for the apparent gift of superiority. ‘Neo-functionalists’ notably argue that the early choice of national governments to place determined areas within the power of European institutions produced pressure to extend the powers of these institutions to further policy areas. The phrase ‘functional spill-over’ was coined by ... ...man, and Heiner Schulz. 1998. The European Court of Justice, National Governments, and Legal Integration in the European Union. International Organization 52 (1):292 Neill Nugent. 2006. The Government and Politics of the European Union, Sixth Edition. Durham: Duke University Press: 292. Nugent [2006] 291 Weiler, J.A. (1994) ‘A Quiet Revolution: The European Court of Justice and its Interlocutors’ Mark A. Pollack. 2005. Theorizing EU Policy-Making. In Policy-Making in the European Union, 5th edition, edited by Helen Wallace, William Wallace, and Mark A. Pollack. Oxford: Oxford University Press: 15. Andrew Moravscik. April 2005. The European Constitutional Compromise and the Neofunctionalist Legacy. Journal of European Public Policy 12 (2): 350. Martha Finnemore. 1996. National Interests in International Society. Ithaca: Cornell University Press: 5.

Juvenile Justice System in California Essay

Does the Time Fit the Crime? This is a call to action, how much do we actually know about the California Juvenile Justice system? Have we given up on today’s youth? There are more than 2,500 juvenile offender’s states wide that have been sentenced to life in prison or life without parole. They are sent to adult court in which they were convicted for their crimes. This is costing California tax payers 2. 5 million dollars a year to house each offender, and approximately 252,000 a year per youth in the CYA (Krinsky, Pierce, Woodford,p1;Kita,p1). How does this affect their psychological development? Of the different races which is most effected? Is it teaching them to be better individuals or better criminals? What effects does it have on the youth’s family? Is justice being served? As of today there are 300 youth juveniles incarcerated in the state of California that have been given life or life without parole. Does race, social, and environmental factors play a role in the sentencing phase? Does the time fit the crime? Is it appropriate for juveniles to be sentenced as adults? The Juvenile Justice Court System was designed and dedicated to the adjudication of crimes committed by juvenile youth offenders. To be over seen by the Los Angeles Superior Court Division of Juvenile Courts (Shouselaw). Their sole purpose and goal is the rehabilitation of youth offenders. In 1943 the state of California opened CYA as a reform school; but today it functions similar to the adult prisons today (Kita, p1). Youth that are prosecuted in adult court are moved out of CYA at 18 and sent to adult prison to serve the reminder of their time (Kita, p1). Fewer juvenile offenders are being committed to CYA, and more are being sent directly to adult prison. â€Å" Despite declines in juvenile confinement over the last decade, California still has the 10th highest rate of juvenile incarceration in the nation (271 per 100,000) and the fifth highest White-Black racial disparity: Black children are incarcerated at 8. 5 times the rate of White children† (Children Defense Fund). â€Å" There are many factors and statistics used in the arguments for and against juvenile sentences of life without parole (LWOP), however the statistics involving he much higher percentage, of blacks serving life sentences than whites are very rarely mentioned† (Bell,p. 2). This is further data that supports the argument that black youth has the highest ratio of incarceration. The legislature is considering bill SB399 which would allow a second chance opportunity, this shows that the state of California Juvenile System is in need of reform and structuring. Without SB399 there isn’t any way to revisit these sentences. (Krinsky, Pierce, Woodford, p. 2). What immediate changes need to take place today to reduce the number of youths, being incarceration? According to the group Reforming the Juvenile Justice System, the United States is the only country in the world that sentences young people to life in prison without the possibility of parole for crimes they committed when they were teenagers (RJJS). In California approximately 300 youth have been given this sentence – a sentence to die in prison for mistakes they made during adolescence. According to â€Å"Human Rights Watch estimates, a majority of these young people (59 percent) were first time offenders, and almost half (45 percent) were convicted of murder but were not the ones who actually committed the murder† (RJJS). What can we do as a society and community to help carve the problem within our communities to ensure our youth are being treated fairly in the juvenile system? There are several problems and issues that the juvenile justice systems face today. Allegations of mistreatment, abuse, excessive force, 23 hour confinement in their cells, locking juveniles in cages at school, not providing adequate medical and mental health services, and perpetuation of gang related violence among the youth offenders. (Shouselaw,p.? ). We as a society have to raise the question? How have these problems and issues gone unaddressed for so long? Who do we hold accountable for these allegations? Therefore, asking how this effects their psychological development and how much of it impacts their social interactions and behavior. Youth advocates have argued that juvenile youth offenders’ brains are not mature enough to fully understand the seriousness of their crimes they’ve been accused of. The organization CDFCA has stated that: â€Å"Adolescent brain development research has helped us understand the ways that youth are fundamentally different from adults. With the prefrontal lobe of the brain still developing throughout the teenage years, adolescents have more difficulty processing information, making logical in-the-moment decisions, weighing long-term consequences, and avoiding peer pressure. Given this research in adolescent brain development, policymakers and even the Supreme Court have recognized that youth are less culpable than adults for their actions and more likely to be rehabilitated. The Children’s Defense Fund – CA believes strongly that policies around incarceration and sentencing should reflect these developmental differences, and that youth should be kept out of the adult criminal justice system and given the opportunity for rehabilitation† (RJJS,p. 1). Subsequently, providing the evidence of how broken the juvenile system truly is, Richard A. Mendel wrote, â€Å"We now have overwhelming evidence showing that wholesale incarceration of juvenile offenders is a counterproductive public policy† (Mendel, p. 1) Stating that the current juvenile justice system. Which relies heavily on mass incarceration of teen offenders, is badly broken? The violence and abuse within youth facilities is bad enough, but these institutions also fail to rehabilitate the youth within them. (Mendel, p. 1) Adding reinforcement that something must be done immediately to save our youth; leaving us to wonder how these effects will ultimately shape their lives for the better or the worst. There is a sense of hopelessness and despair that illuminates over these juveniles. Are the sentences handed down in these cases justified? Has justice being served in these cases? Supports of juvenile reform has provided data and research that back their claims that black youth are being sentence to much long terms than any of other race. The Human Rights Watch organization conducted research in California and found that there is discrimination when sentencing black youth offenders: † The state’s application of the law is also unjust. Eighty-five percent of youth sentenced to life without parole are people of color, with 75 percent of all cases in California being African American or Hispanic youth. African American youth are sentenced to life without parole at a rate that is 18. 3 times the rate for whites. Hispanic youth in California are sentenced to life without parole at a rate that is five times the rate of white youth in the state California has the worst record in the country for racially disproportionate sentencing. In California, African American youth are sentenced to life without parole at rates that suggest unequal treatment before sentencing courts. This unequal treatment by sentencing courts cannot be explained only by white and African American youths’ differential involvement in crime† (HRWO,p. 1). In addition to discrimination they also found that â€Å"In California alone, more than half of the youth sentenced are first time offenders with no previous criminal record. The Human Rights Watch survey of these inmates also found that many had not actually committed the murder and that their adult codefendants actually received a lesser sentence† (HRWO,p1). Therefore, pointing out that these youth offenders did not have adequate representation. The organization Human Rights Watch wrote: â€Å"Poor legal representation often compromises a just outcome in juvenile life without parole cases. Sending Approximately 227 youth have been sentenced to die in California’s prisons. They have not been sentenced to death: the death penalty was found unconstitutional for juveniles by the United States Supreme Court in 2005. Instead, these young people have been sentenced to prison for the rest of their lives, with no opportunity for parole and no chance for release. Forty-five percent of youth reported that they were held legally responsible for a murder committed by someone else. In California, the vast majority of those 17 years old and younger sentenced to life without the possibility of parole was convicted of murder. Showing that nationally 59 percent of youth sentenced to life without paroles are first-time offenders, without single juvenile court adjudication on their records† (HRWO, p1-3. ). Furthermore, this research support their claims that race, social, and environment factors play a major role in sentencing. Providing addition evidence that black and Latino juveniles are treated unfairly and justice is not being served. In conclusion, the California Juvenile Justice System is in dire need of reform. In January of this year Govern Jerry Brown, proposed is plan to end the juvenile justice division by March 2015(sfgate. com). Thus answering the questions posed there are a great deal, of problems and issues that must be addressed immediately. Like the mass incarceration of youth juveniles and mishandling of sentencing in these cases. And the harsh unfair life sentences or life without parole, which will have long term effects on their psychological development, which will impact their social and behavior interactions. This will limit their chance of ever being release. And give them an opportunity to start over with a clean slide. Furthermore, leaven a profound impact on the lives of their families. Shedding light on a decade of unfair inappropriate actions on behave of the courts. In which justice was not served in any of the cases.