ANNUAL FINANCIAL REPORT PROJECT ON WALMART Essay

ANNUAL FINANCIAL REPORT PROJECT ON WALMART - Essay Example Wal-Mart values its inventories at the lower of cost or market value, which essentially means if the market value of inventory falls, the company will write-down the inventory value in its balance sheet. Wal-Mart is divided into three segments: Wal-Mart U.S, Wal-Mart International and Sam’s Club. All of the merchandise related to the U.S segment is valued using the Last in First out (LIFO) method. LIFO is an inventory valuation method allowed under US GAAP but not under IFRS (CFA institute, 2012). LIFO assumes that inventory items purchased most recently are sold first and hence the items remaining in the inventory are assumed to be the oldest items purchased. In period of rising prices, LIFO reports a higher cost of sales and lower ending inventory figure than other inventory valuation methods. Higher cost of sales lead to lower gross profit and hence results in tax savings. The company reports a LIFO reserve in its annual statements for reconciliation of LIFO cost of sales a nd inventory with FIFO cost of sales and inventory. This is to ensure that comparisons can be made with other companies in the retail industry that use FIFO as their inventory valuation method. Wal-Mart’s inventory turnover rate has been on the lower side considering the diverse range of product it sells. Inventory turnover rate fell from 8.6 times in 2011 to 8.2 times in 2012 which means that it took almost 44 days for Wal-Mart to convert its inventory into sales in 2012 and 42 days in 2011. Wal-Mart uses accrual accounting to prepare its annual statements. Accrual accounting is different from cash accounting in the sense that in accrual accounting revenues are recorded when they are earned and expenses are recorded when they are incurred whereas in cash accounting revenues are recorded when the money is received and expenses are recorded when cash is paid out (Investopedia, 2009). Wal-Mart has accrued liabilities of $18.154B indicating that these liabilities are due and Wal -Mart has not yet paid them. Moreover, prepaid expenses amounted to $1.685B in 2012 indicating that these expenses have already been paid in advance (Wal-Mart, 2012). In cash accounting, prepaid expenses and accrued liabilities are not recorded since these are obligations that are due but no cash outflow has been made in lieu of these obligations. Accrual accounting can be manipulated to show higher earnings by using estimates that inflate the income. For instance, unjustly inflating the ending inventory figure can result in a lower cost of sales and consequently inflate the net income of a company. In Wal-Mart’s case, figures are presented conservatively so that the income is not inflated unreasonably. The receivables of Wal-Mart increased by 16.7% from 5.089B in 2011 to $ 5.937B in 2012 (Wal-Mart, 2012). Wal-Mart records a provision for doubtful debts, which is a contra-asset account and is recorded to account for the prudence concept. According to the prudence concept, imp robable expenses are recorded whereas improbable revenues are not accounted for. Provision for doubtful debts is created to account for debts that will remain unpaid. The reserve for doubtful accounts is based on historical trends in collection of the past due amounts that debtors owe to a company and on the write-off history of the company. The total provision for doubtful accounts increased by 28% from $252M in 2011 to $323M in 2012

Where do the mexican drug cartels obtain their weapons from Assignment

Where do the mexican drug cartels obtain their weapons from - Assignment Example However, the increasing use of various ammunitions has led to many questions on where the weapons are being smuggled from with the Mexican government leaving responsibility in great aspect on the cheap and easy access of the weapons from the ready markets in the U.S.A. Mexico has deflected responsibility to the cartels wars away from itself and onto the United states on the question â€Å"Where do Mexican drug cartels obtain their weapons from?’’.The government blames it all on America by promoting the insatiable American appetite for narcotics and the continuous flow off guns that stream from United States into Mexico and then fueling the violence on cartels wars resulting from narcotics smuggling.1 The developing brutality in Mexico is connected with few â€Å"large, sophisticated and vicious criminal organizations† engaged in the illicit drug trade. Drug Trafficking Organizations (DTOs) have also increasingly engaged in public conflicts and assassinations of Mexican officials. The DTOs attempts to exert political and social control mean their plan to extend their energy past what may ordinarily be connected with criminal conglomerations. Case in point, medicate weapons have upheld their particular laws and even infringe "expenses like expenses" as a method of supporting social and geographic control over trafficking regions. 2 1Malcolm Beith, The Last Narco (New York: Grove Press, 2010), 12. 2Jacqui Goddard, Interpol agent passed information to Beltran-Leyva cartel in Mexico (London: Times, 2008), 23. U.S. and Mexican government authorities gauge that DTOs basically utilize weapons beginning as a part of the United States, and evaluates that many firearms are snuck into Mexico each year, frequently coordinated by the DTOs themselves. The United States has practically 7000 firearm stores along the Mexican fringe. The private declaration by the US authorities that 90% of the weapons utilized by the Mexican medication cartels hail from the United States is true. Notwithstanding, a nearby examination of the motion of the cartel wars in Mexico however how the asserted rate exhibits, is more talk than the accurate experimental certainty. Drug trafficking violence in Mexico has reached epidemic proportions and has greatly impacted on both Mexican and United States governments. Despite the increased fight of the ‘war on drugs’’ the illegal smuggling within both nations continues to cause violence and even increase the purchase of illegal firearms from United states to Mexico and also from corrupt authorities in Mexico and from other countries. A drive to reduce the illegal firearms in Mexico has been tightened but it still proves to be a challenge for the various operations. The weapons have been coming from within Mexico, United States and other countries as research has showed.3 An investigation of the Operation Fast and Furious and other law implementation endeavors to stop guns trafficking and seda te cartel roughness in Mexico, shows that the improvement and plans of the aforementioned operations need a more exhaustive approach to the issues challenging Mexico and United States. The question on â€Å"where Mexico drug cartels obtain weapons from† raises a growing concern too clearly.4 3Ioan Grillo, El Narco: The Bloody Rise of Mexican Drug Cartels (London: Bloomsbury Publishing, 2012), 23. 4Aire Gutierrez Jose, Blood, Death, Drugs & Sex in Old Mexico (Mexico: CreateSpace, 2012), 12. Ascertain about the sources of the firearms and the trafficking path by the cartels which have been causing violence in Me

Justification for funding researches on Biotechnology and genetic engineering Essay Example for Free

Justification for funding researches on Biotechnology and genetic engineering Essay Biotechnology and genetic engineering are technologies that employ biological materials to generate or construct enhanced products. The technologies are extensively used in the field of agriculture for the generation of new plant hybrids which present commercially important traits such as size and sweetness and remove the commercially risky features including drought- and insecticide-resistance. In the field of biomedicine, microbial species are modified through genetic engineering and used as basis for the design and creation of new vaccines which will help the public from acquiring specific infectious diseases. It is of my opinion that these sciences be funded for purposes of food enhancements and vaccine improvements because these provide us with new methods of using modified versions of the basic biological materials. The modification of particular plant species may be helpful to us in terms of food and our daily consumption, and maintaining good health in the society. For example, rice may be genetically modified to grow to maturity in half the time the wild rice grows. This means that we will always have ample supply of rice because we do not have to wait for such a very long time. In term of vaccines, it is important the biotechnology and genetic engineering improve vaccines because the bacterial and viral pathogens that cause diseases are also constantly evolving. Viruses are continuously changing the proteins on their cell membrane so that the cells of their host will not recognize and destroy them based on the host’s current immunity. If we do not improve our vaccines, we will not be able to control emerging infections around the world, and this may result in multiple global outbreaks. Hence, it is important that these technological innovations be used to their maximum potential. References Patel R, Torres RJ and Rosset P (2005): Genetic engineering in agriculture and corporate engineering in public debate: Risk, public relations, and public debate over genetically modified crops. Int. J. Occup. Environ. Health 11:428-436.

Socrates Beliefs And Philosophical Statements

Socrates Beliefs And Philosophical Statements According to the Athenians, Socrates was an ugly man. One who walked through the city and humiliated authoritative figures in public places with many people around. Many would say that he made the weaker argument stronger. Throughout Socrates life, he was always looking for truth. Socrates went about his life following his ways, questioning people about their own beliefs, until he was brought to trial by a group of men on the charges of corrupting the youth and impiety. When looking at Socrates life, one of the most important and significant quotes from Socrates is The unexamined life is not worth living. We are able to understand the meaning of this quote by first looking at Socrates philosophy. When analysing his philosophy, using Platos Apology, we are able to divide it into three main parts, Socratic irony, method and ethos. In the first section of my essay I will explain these three components of Socrates philosophy and show how these components are related to the statement The unexamined life is not worth living. In the second part of my essay, I will proceed to talk about my own philosophy and how I disagree with Rauhuts definition of philosophy. In the first section, I will begin by talking about Socratic irony. Much of Socrates beliefs and philosophical statements are very ironic. For example, when the Oracle of Delphi says that Socrates is the wisest man in Athens and Socrates does not understand why. Socrates goes about figuring out why the Oracle would say this by finding others in higher standing, the professionals and asking those people questions about themselves and their knowledge. Socrates would quiz them and try to determine whether he felt they were wise. He would also ask whether they thought of themselves as wise. Most would claim that yes they were indeed wise, but Socrates did not feel that any of them they were. Later, Socrates decides that he is indeed the wisest man in Athens because he knows that he is not wise. People that think they are wise are not because they indeed know nothing. Socrates knows that he knows nothing and comes to the conclusion that he is the wisest man in all Athens because he knows that he knows nothing. How can someone be the wisest man in Athens and still know nothing? Socrates beliefs and philosophical statements are comprised of contradictory statements that to many of the people of Athens, made no sense. I thought this man seemed to be wise both to many others and especially to himself, but he was not; and then I tried to show him that he thought he was wise, but was not. (Plato, 507) Socrates trial itself is ironic in a way as well. He was accused of being a corruptor of the youth and impiety. As far as impiety goes, Socrates claimed that he was carrying out the will of the gods. Impiety is the lack of respect or concern for Athenian gods and according to Socrates he was carrying out the gods will, implying that he is completely pious. When looking at the accusation, his accusers claim that he is corrupting the youth. Socrates refutes this argument by stating that he did not corrupt the youth of Athens because he had no intentions of doing so. In order t o corrupt someone, they must have the intentions and the knowledge, and he had neither. He is not teaching the youth of Athens anything, he is merely encouraging the knowledge which they already have to come out, which lead us into the Socratic Method. When analysing Socrates philosophy, another significant part of his philosophy is his method. He looked at himself not as a teacher, but as a midwife. He does not teach anyone anything they did not know already, but he, with the proper questions, is able to bring out the knowledge that they already have. In essence he is helping someone give birth to their knowledge, helping to recollect the knowledge that they already have. The Socratic Method revolves mostly around question and answer. Socrates would begin by asking what something is. For example, at the start of Socrates trial, he begins by asking for definitions of such terms as justice, piety, friendship and virtue. Beginning with the question Socrates would wait for an answer and would always be able to refute the definition because all of the definitions he receives result in contradictions. Socrates is able to, through this method of question and answer, show others about what justice is by showing them what it is not, never coming up with what it is in a positive sense. Thus Socrates is teaching someone about something without teaching them anything new about that thing. Socrates would also just question people in an ordinary conversation. Instead of just simply telling the person what he wanted to prove he would quiz them and try to get them to say the point of which he is trying to get across with his questions. An example of this is in his trial when Socrates is refuting his accusation of corrupting the youth. now then, say who makes them better, inform the court who he is. You see, Meletos, you are silent, and a sufficient proof of what I am just saying, that you have cared nothing about it? Come, say, my good man, who makes them better? (Plato, 511) This process is continued and Meletos proceeds to give his explanations, but Socrates does not buy into any of them. Socrates also believed that since he was condemned to death by the court, it must have been the will of the gods that his life was to e nd and because of this he had refused many offers from his friends to escape Athens and live somewhere where he was welcomed by the people. This shows us that within his method of philosophy lies an ethical part which binds him to always tell the truth and not to be sinful, which is also part of his ethos. The last major part of Socrates philosophy was his ethos. He was an extremely ethical in everything he did. Socrates spent most of his life examining the lives of others. He continued to do this even though these people did not want him to do so. Going back to the Socratic Method, Socrates would typically do this using question and answer. With this method in mind, he was able to make many people, who also were people of a high standing in the political life of Athens, look like fools in front of all of their peers. He continued to analyze these people in search of the truth. Truth was the most important thing to Socrates and he was always searching for it even though it led him to his eventual death. Socrates, also, never took any money for any of the work he did. He spent most of his life in poverty because he believed that what he was doing was not work. He never taught anybody anything. He was only helping them to remember what they had forgotten and that, to Socrates, was not wo rk. Through understanding these three main parts of Socrates philosophy, we are able to better understand the meaning of his statement The unexamined life is not worth living. According to his life and philosophy, if he had not gone around examining his own life and others, to him, it would not be worth living. Socratic irony helps us to understand his statement because he used this irony to help him to better understand life. Many of his ideas were ironic, but led him to a better understanding of truth. Socratic Method shows us how analytical Socrates truly is. He spends his life asking people questions and looking for answers that will help him to have a better understanding of truth. Finally Socratic ethos shows us how Socrates would continue to search for truth regardless of the consequences. Being a very philosophical man and having the desire to find truth he would not have had any value in life if he had not looked deeper than what we can see and feel. It was important to him to h ave a purpose in life, examine his own life and the life that many others lead and finally give others the opportunity to see the world through his eyes. At this point, I will begin by defining Rauhuts definition of philosophy and how I interpret it. I will then show how I dont completely agree with his definition and provide my own definition and what my philosophy is. I will also talk about why philosophy is important to me and a philosophical question that has troubled me in my life. We can define philosophical questions as questions that involve conceptual analysis and that require for their solutions more than observations and experimentation. Philosophical questions are open questions in the sense that we cannot easily predict what would constitute a satisfactory solution to then. No scientific procedure can produce a quick answer to philosophical questions. (Rauhut, 8 9) As stated in this quote, Rauhut proceeds to define philosophy as the study of open questions that will ultimately lead us to a better understanding of life and the world around us. He gives us examples of such questions and all of his questions fit into this definition. I, however, do not completely agree with his definition. Indeed most philosophical questions are open questions, but I think it goes a little further than just being open questions. Philosophy to me is studying questions that are related to life and death, what the true meaning of life is and what happens to us when we die. When looking at many philosophical questions we can see that all of these have something to do with life and death. Like many of Socratic or Platonic theories and philosophies, there is always something that relates to life and death. Platos theory of the Forms, Recollection and many of Socrates theories about what is a soul, the afterlife, and others are examples that relate philosophy to life and death. All of these, in one way or another relate to life and death. Although I had never really thought about it as being philosophical, I have always been interested in what happens to our conscientiousness when we die. Do we continue on in some parallel plain and be happy in an afterlife or do we simply cease to exist, go on into a dreamless sleep, without any anxieties. When I start thinking about this question it baffles my brain. I couldnt imagine having a dreamless sleep for an eternity, but I cant necessarily say that there will be a definite afterlife where our conscientiousness moves on to. Socrates presents both of these arguments in The Phaedo, but he is never actually able to come up with a clear for sure result that is guaranteed to happen. Then again, no one will ever know until they die, but depending on if we slip into a dreamless sleep, we could never really know what happens to us because we will no longer be able to retain any knowledge or even be able to think. There really is no way someone could answer this question because ther e is no one alive that knows what happens when you die. This is a question that I am sure that many people have or will wrestle with at some point in their lives and philosophy is important because it allows people to analyze these questions and really gets them thinking about their own personal beliefs and whether or not their beliefs can really hold true for them. Thus my own definition of philosophy is the study of open questions about life and death. Philosophical questions all have some relation to life and the world around us as well as death and the afterlife. We all wrestle with questions like these, but not everyone would realize that they are thinking philosophically. Philosophy is more important to us than most people realize. In some capacity or another everyone is a philosopher and everyone comes across questions that could change their beliefs completely.

Hinduism Essay -- Religion India Expository Essays Hindu

Hinduism Introduction Hinduism - stands for the faith and the way of life most of the people who live in India.   Ã‚  Ã‚  Ã‚  Ã‚  Hinduism is such an ancient religion that it had many types of beliefs and religious practices. Around 1750 BC Aryan invaders from central Asia settled in North - West India and introduced their own religious ideas.   Ã‚  Ã‚  Ã‚  Ã‚  Slowly the Hindu came to accept the idea of the existence of an eternal supreme being. They called this being, Brahman. Hindus also worship different gods which individually represent one particular aspect of Brahman. The most popular one of the lesser gods are Brahma (the creator), Vishnu (the preserver), and Shiva (the destroyer) Hinduism has no founder. It is a religion that has slowly developed over a period of time.   Ã‚  Ã‚  Ã‚  Ã‚  Hindu Beliefs   Ã‚  Ã‚  Ã‚  Ã‚  Hindu Gods   Ã‚  Ã‚  Ã‚  Ã‚  The Hindus have four gods Brahman, Brahma, Vishnu, and Shiva. There main god is Brahman. He is the origin and the sustainer of all life, and the goal of all things. He is eternal and omnipotent and only he is real. They believe that Brahman is so great that he cannot be explained in human words because all humans are imperfect and Brahman is perfect. Shiva   Ã‚  Ã‚  Ã‚  Ã‚  Shiva is usually depicted with six arms each one representing a different function to preform. He is known as the destroyer and restorer of life, symbol of the reproductive force of nature, philosopher and sage. He has a third eye which signifies wisdom or higher consciousness. He has a blue throat which is a result of him swallowing a full cup of mans sins. Worship of Shiva includes fertility rites and veneration of the symbols of male and female sex organs. Most Hindus imagine Shiva as being in deep meditation high in the Himalayas. Shiva is the ultimate god who holds in divine tension the preservation and destruction of the cosmos, both its birth and death. At times he is portrayed as the great ascetic. He is often depicted as the reconciler of dualities such as good and evil, eroticism and asceticism, his creative energy is depicted in the Lingam and Yoni. Shiva is frequently shown in loving union with his consort Parvati (another form of the great goddess)   Ã‚  Ã‚  Ã‚  Ã‚  Shiva devotees are called Shaivites, and devotion usually takes the form of Yogic practice. Shiva is often pictured, in one of the best known religious images from India, as the lord of the cos... ...in January-February and lasts thirty-six hours. The name of this festival means "night sacred to Shiva", because worship goes on throughout the night. Compared to other festivals it is a solemn occasion marked by fasting. Some devotees of Shiva do not sleep, eat or drink for the thirty-six hours. During the night Shiva is worshiped with singing and dancing in shrines dedicated to the god. In the shrine is a small stone pillar representing the god Shiva around which people assemble and perform puja. Offerings are made by pouring milk, honey and melted butter over the linga. When the fast ends at about four o'clock much feasting follows with sweet potatoes and cucumbers among the many foods eaten. The people remember a story which helps to explain why they fast and keep watch throughout the night. The story tells of a hunter who was once chased by a tiger, he climbed a tree to escape, and he had to perch the whole night as the tiger crouched below. To make sure he did not fall asleep he plucked the leaves one by one and dropped them on the ground. There was an image of Shiva under the tree, as the leaves fell Shiva felt he was being worshiped and blessed the hunter.

Enzyme Experiments :: Free Essays

Enzyme Experiments Central Experiment: The Action Of An Enzyme, e.g., amylase converting starch to reducing sugar. 1. Substrate: starch - use the same volume of the same starch solution each time 2. Enzyme: amylase - use the same volume of the same amylase solution each time 3. Only use starch and amylase solutions that test negative for reducing sugar with Benedict's Reagent 4. Four test tubes individually one third full of (a) starch solution, (b) amylase solution, (c) starch solution and (d) water 5. Warm all to 37Â °C in a heated water bath at 37Â °C 6. Mix (a) and (b) - the experiment. Mix (c) and (d) - the control 7. Use a buffer to maintain the pH at a constant suitable value: pH 8 8. Every minute test a small sample of each for starch using iodine 9. Control Results: always blue-black - starch always present, starch not broken down 10. Experiment Result: eventually a yellow-brown colour - starch is not present, it has been broken down 11. Now test the experiment solution for reducing sugar using Benedict's Reagent. Result: brick-red colour formed - reducing sugar is now present 12. Repeat the entire procedure many times to verify the results 13. Conclusion: amylase converts starch to reducing sugar. Only when amylase is present does starch disappear and reducing sugar appear Note: Fehlings can be used to test for reducing sugar. Experiment: To Determine the Effect of Enzyme Concentration on the Rate of Enzyme Action. Same as the central experiment, at different amylase concentrations, as far as 10. Make up different dilutions of the amylase solution by adding increasing amounts of water.

Death Penalty: Pros and Cons Essay

Capital punishment has been the center of much controversy dating back to its origins. Although the roots of capital punishment can be traced as far back as 1697 BC, arguments over its effectiveness and morality continue in the midst of its existence today. There are many people who have come up with arguments for both sides. Most people who believe that the death penalty is a fair punishment use the argument, â€Å"lex talionis†, meaning, â€Å"an eye for an eye, a tooth for a tooth, an arm for an arm, a life for a life.† (Hooker). While most people who are in opposition use the argument that capital punishment is a cruel and unusual punishment which violates the eighth amendment to the United States Constitution. Today, in the United States, there are approximately 3,624 people on death row. (Pro-death Penalty.com) Throughout history there have been many methods of executing criminals. Some of these methods are crucifixion, stoning, drowning, burning at the stake, impaling and beheading. But more modern methods of capital punishment are typically accomplished by lethal gas or injection, electrocution, hanging or shooting. The argument over the brutality of capital punishment is at the head of topics concerning it as a whole. These arguments are also not only centered in The United States but all over the world as well. About 90 nations have denounced capital punishment by abolishing it, but almost an equal amount of nations retain it (MSN Encarta). Capital punishment remains legal in all but twelve states. Alaska, Hawaii, Iowa, Maine Massachusetts, Michigan, Minnesota, North Dakota, Rhode Island, Vermont, West Virginia and Wisconsin all do not use the death penalty. (Pro-death Penalty.com) Many people feel that the death penalty is cruel as well as an ineffective crime deterrent. But the most successful argument that is used against the death penalty is that it infringes the eighth amendment to the United States Constitution. Another argument against capital punishment is that people who are innocent may be killed. Life without parole is one. A lengthy sentence with treatment, with release conditional upon proof of rehabilitation, is another† (Williams). The people who are opposed to taking the life of a convicted murderer do not believe that premeditated, state-sanctioned killing is justifiable under any circumstances. They also refute the idea that the death penalty deters crime. Some states say that a person will stop  themselves from killing or committing a crime if, in the back of their minds, they know that the punishment for their actions could be the death penalty. Statistics have shown that the states that use the death penalty have a higher crime rate than those with out it. The chance that a person who has been convicted of the death penalty is innocent is also a factor. This causes much controversy because innocent lives are taken and it could have been prevented. Lastly, opponents of the death penalty say that when the states execute killers in an attempt to proclaim that murder is wrong, they undermine their own, moral authority. On the other side of the argument, people claim that capital punishment is a deterrent for future criminals, a proportionate punishment for those who have killed, and it is also said to be less harsh than life imprisonment because it is quick and instantaneous. Ernest Van den Haag contended that human beings are morally responsible for their actions and should therefore be punished accordingly for their crimes (Williams). The definition for justice is â€Å"fair treatment† (Stewart). In the case of premeditated murder, capital punishment is the only just punishment. Nothing less of the death penalty would be proportionate to murder. Immanuel Kant argues that â€Å"even guilty-ridden killers should die in order to gain release from their anguish.† (Williams) The fact that a convicted murderer has the chance to live while their victim is dead is unfair. Why is that they are able to take an innocent life and then live to tell about it? Execution is even more humane than sentencing someone to life in prison. Making the prisoner suffer by rotting in jail for the rest of their life is more torturous and inhumane than execution. The people who favor execution also claim that it is the most effective means of crime deterrence. Most people think about the consequences to their actions before they actually follow through with what they are thinking. Capital punishment not only punishes those who commit the crimes, but also prevents future crimes by scaring the would-be murderer with the consequence he would pay for his action. In the end, the main support for capital punishment comes from one Greek phrase, â€Å"lex talionis,† meaning, â€Å"an eye for an eye, a tooth for a tooth, an arm for an arm, a life for a life.† When it comes to capital punishment, most people find themselves wondering if it is a fair and effective punishment. Arguments for both sides are very strong. Those who oppose the death penalty fight against it because they think it is unfair and unjust. They also believe that no one should have their lives taken away as a punishment. They also believe that the argument that capital punishment is an effective deterrent to crime is invalid. Because only fractions of people on death row are actually executed, most criminals would take the chance. They also believe that life imprisonment is as much of a deterrent as the death penalty. People on the other end of the argument believe in criminals receiving equal punishment for the crime that they commit. The only punishment in proportion to murder is execution. The United States government has many regulations regarding the death penalty. All of those rules oppose using the death penalty in an unfair manner, but do not prohibit the death penalty completely so we should try to use the death penalty for those who deserve it. Works Cited MSN Encarta Encyclopedia. (2003). Capital punishment. March 3, 2003: http://www.encarta.msn.com/encnet/refpages/refarticle.aspx?refid=761570630 Stewart, G. (1998). The death penalty. San Diego: Greenhaven Press Inc. Williams, M. (2000). Capital punishment. San Diego: Greenhaven Press Inc. Williams, M. (2002). The death penalty. San Diego: Greenhaven Press Inc. www.pro-death Penalty.com (2003).