Undergraduate essay writing
Ielts Essay Writing Band 9 Samples
Sunday, August 23, 2020
How Sustainable Is A Wind Energy System Environmental Sciences Essay
A The scholarly essentialness of supportability got from the Latin word which means keep up or support. In any case, since 1980, maintainability has been utilized for condition and improvement identified with condition. With the advancement of building, human lives become progressively motorized and current. In this cutting edge universe we rely upon more in designing than prior, so more vitality is required for our modernized society. To help through our requests we consume fuel which we get from the normal store. By terminating this common fuel non simply we demolish our characteristic assets, however close to we increment the C radiation in the earth. The basic definition ââ¬Å" supportability is bettering the nature of human life while populating inside the shipping limit of back uping eco-frameworks â⬠, ( hypertext move convention:/en.wikipedia.org/wiki/Sustainable_development ) . ââ¬Å" a feasible planetary society established on respect for nature, cosmopolitan human rights, monetary justness, and a development of harmony. â⬠( hypertext move convention:/www.earthcharterinaction.org/content/) Moral issueA I pick I picked wind vitality frameworks: is a supportable and sustainable power source which is created from air current. This supportable or sustainable power source is vitality which originates from characteristic assets: air current vitality is one of the outlines of economical vitality. Wind vitality is sans contamination, feasible signifier of vitality which can help us to chop down the customary dodo based force coevals. Many industrialized states, for example, US, Canada perceived that air current vitality is an enduring, maintainable financial and earth inviting, which made sure about vitality money related worth and flexibly. Wind vitality is an efficient power vitality which supports long haul vitality flexibly to our condition from inexhaustible assets. Wind vitality frameworks Utilizing air current vitality framework to deliver power is invaluable in numerous aspects. On the different manus if non-renewable energy source is utilized as a vitality starting, it builds the carbon-di-oxide degree noticeable all around and it is beyond a reasonable doubt won. Wind vitality is without contamination, manageable signifier of vitality which can chop down the conventional dodo fuel vitality coevals. On the off chance that we keep on delivering the vitality by terminating the dodo fuel, there will be particular effect and changes in the earth, for example, planetary warming, most extreme conditions occasions (, for example, over the top immersion, draft and so forth ) , and air precariousness. Air contamination To deliver air current vitality, there is no interest of any signifier of fuel. Wind turbines are gaining controlled via air current, so wind vitality green goodss zero radiation to nature. Non-renewable energy source adds to deliver acerb downpour, exhaust cloud and each piece great as clime adjustment. Blending to western air flow vitality, ââ¬Å" Using air flow to deliver sufficient force for more than 200 spots ( 2,000,000 kWh ) of power on the other hand of terminating coal will go forward 900,000 kgs of coal in the land and chop down one-year nursery gas transmissions by 2,000 metric tons. This is commensurate to taking 417 automobiles off the course or seting 10,000 trees. â⬠( hypertext move convention:/www.westernwindenergy.com/s/Environment.asp ) Gigantic aggregate of green house gas spread came about corrosive downpour which demolished workss, oceanic condition, buildings and so forth the main sources for acerb downpour is unnecessary whole of sulphur-nitrogen mixes present noticeable all around. These unsafe sulfur-nitrogen mixes delivered from plants, transmissions from engine vehicles and from power coevals. Coal power works is the most hazardous specialist of bring forthing green house gas. The green house gas from coal power works can go thousand of kilometers before it produce acerb downpour. So it dirtied our air non simply the plant environing yet close to influence close by state. There is no vulnerability that creation of vitality by non-renewable energy source is damage to our condition and life. Moreover, during geographic undertaking, travel, extraction of assets other than impacts the earth. Ruin toing outcome on Marine environment and on untamed life during travel of oil is as of now great known to everybody. In this way, this is the clasp to change to use substitute vitality beginnings that is wind vitality. By using air current vitality to deliver power we can keep up the earth clean for our following coevals. Water From the American Wind Energy Association site, it is discovered that little entirety of H2O expected correlation with coal works. ââ¬Å" A regular coal works devours about 0.49 gallons ( 1.90 liters ) * and an oil works expends about 0.43 gallons ( 1.60 liters ) of unadulterated H2O per kilowatt hr created. Generally, wind vitality requires 0.001 gallons ( 0.004 liters ) * per kWh, this H2O is utilized to clean the turbine rotor edges when precipitation is lacking to unclutter off residue and creepy crawly develop which would disfigure the type of the aerofoil and corrupt open introduction. â⬠( hypertext move convention:/www.awea.org/) Cost strong - to green merchandise air current vitality Delivering air current vitality is other than supportable for condition and solid monetary framework. Worldwide warming and polluted condition sway the financial framework from multiple points of view. These are as per the following: The US spends more than $ 20 billion a twelvemonth on lung-related unwellnesss related with debased air quality because of fossil-based force coevals. ( hypertext move convention:/www.westernwindenergy.com/s/Environment.asp ) Tropical storm, immersion hurt 100s of house, demolishes numerous lives. Contamination from petroleum product devastates numerous marine lives, for example, fish, H2O works. Green house gases a little bit at a time increment the mean temperature in the Earth. It other than adjusting the conditions structure known to man, as a result we have flood, tornado, and wave actually regularly now a twenty-four hours. Childs are suffering lung malady which ailments make from air contamination. Low birth weight, untimely birth and newborn child expires other than consequence of brown haze. Lake H2O other than defiled by mercury, a harmful substantial metal. In any case, wind power workss other than have some unpropitious outcome to nature however the impacts are a lot of lower than non-renewable energy source energy.AFact and suggestions Vitality is required in each feature from our everyday life to modern plans. We should make a trip to use air current vitality to deliver power which is increasingly reasonable. We have to accept about this other vitality assets to bring through our requests while proceeding with the conditions to keep up nature clean for our future coevalss. Fig 1: adjusted from wikipedia ( hypertext move convention:/en.wikipedia.org/wiki/Sustainable_development ) Following are the suggestion to reduce the ecological contamination and move to use environmentally friendly power vitality that is wind vitality: Creation of vitality using inexhaustible beginnings that is wind vitality which prompted chop down the green house gas transmission to the earth. Increment the natural and moral awareness of the individuals to change to green force. Natural awareness should be possible by publicize the unpropitious outcome of dodo fuel vitality. Commonality guidelines are required to keep up the earth clean. Administration of various created states need to hold to deliver efficient power vitality by using air current vitality framework. Just scarcely any states now a twenty-four hours deliver vitality from wind vitality frameworks. As green house gas can go scarcely any 100s of detail mis, it can affect numerous life each piece great annihilate the environmental beat. At long last, its clasp to travel air current vitality framework to deliver power for the industrialized universe. Choice The central plan to use weave vitality framework is to keep up clean our condition for the accompanying coevals. The closing finish of using air current vitality is the way to deliver vitality in a maintainable way. Utilizing air current vitality to deliver power non just reasonable for the earth however next to financially achievable. Our objective, at this clasp, is to affect the organization into an exceptional commercial center. In this century, around the universe awful accentuation is seen in each area either financial or natural. Increment in Population is other than an enormous issue of this accentuation. Vitality ingestion increases rapidly with the expansion of populace. People groups are non taken consideration of their condition at great. To bring through the vitality request we pulverize our condition yet we other than destruct our life and maintainability of condition and monetary framework in this universe. Presently is the clasp to take consideration of our life and condition by using substitute air current vitality frameworks to deliver vitality and force for our everyday life and for our industrialized society.
Friday, August 21, 2020
Summary of Homers Iliad Book XXIII
Synopsis of Homer's Iliad Book XXIII Achilles arranges the Myrmidons to drive their chariots in fight development, and they go multiple times around the assortment of Patroclus. At that point they have a memorial service feast. At the point when Achilles nods off, the apparition of Patroclus advises him to hustle just a bit and cover him, yet additionally to ensure their bones are entombed in a similar urn. The following morning Agamemnon arranges the soldiers to get timber. The Myrmidons spread Patroclus with locks of hair. Achilles cuts one long lock he had been developing for a waterway god back home, yet since he will be kicking the bucket soon, he cuts it for Patroclus, rather, and places it in his grasp. After the men have brought the wood, they head out to set up a supper while the main grievers manage the fire cutting piece on fat from relinquished creatures to cover the body. Different creatures, including two of Patroclus mutts, and steeds, nectar, oil, and the 12 youthful Trojans are slaughtered and added to the heap. Achilles needs to beg the divine beings for satisfactory breeze for the fire, yet he gets it and the fire doesnt fade away until morning. They splash the fire with wine and afterward Achilles selects Patroclus bones and places them in a brilliant urn, with a defensive layer of fat. Achilles faces the military around and says its time for burial service games. The principal game has the most detailed prizes and is for chariot hustling. Achilles says he won't contend in light of the fact that his ponies are undying, thus the opposition would not be reasonable. The contenders are Eumelus, Diomedes, Menelaus, Antilochus, and Meriones. Different men make wagers. Diomedes wins, however there is banter over second spot on the grounds that Antilochus fouled Menelaus. The following occasion is boxing. Epeus and Euryalus battle, with Epeus winning. Wrestling is the third occasion. Genuinely ordinary, the prizes are a tripod worth 12 bulls for first prize, and a lady worth 4 bulls for the failure. Telamons child Ajax and Odysseus battle, however the outcome is an impasse and Achilles advises them to share. The following occasion is a footrace. Oileus child Ajax, Odysseus, and Antilochus battle. Odysseus is behind, however a brisk petition to Athena carries him to initially put, with Antilochus in third. The following challenge is for the protective layer Patroclus had taken from Sarpedon. The contenders are to be in full fight apparatus and first twisted successes. Telamons child Ajax battles with Diomedes. Once more, there is a draw, despite the fact that Achilles gives Diomedes the long blade. The following challenge is to see who can toss a piece of pig iron the most distant. The prize is sufficient iron to keep going quite a while making weapons and chariot wheels. Polypoetes, Leonteus, Telamons child Ajax, and Epeus toss it. Polypoetes wins. Iron is likewise the prize for a toxophilism challenge. Teucer and Meriones contend. Teucer neglects to summon Apollo, so he misses. Meriones makes suitable guarantees and wins. Achilles at that point sets up more prizes for stick tossing. Agamemnon and Meriones stand, yet Achilles advises Agamemnon to plunk down on the grounds that there would be no challenge since nobody is better than he is. He can simply take the primary prize. Agamemnon gives the prize to his messenger. Significant Characters in Book XXIII Achilles: Best warrior and generally chivalrous of the Greeks. After Agamemnon took his war prize, Briseis, Achilles passed on the war until his dearest companion Patroclus was executed. In spite of the fact that he realizes his demise is impending, Achilles is resolved to execute however many Trojans as could be allowed, including Hector whom he faults for Patroclus death.Myrmidons: Achilles troops. Their name implies ants and they were called Myrmidons since it is said that they were initially ants.Ajax: The child of Telamon and Periboea, this Ajax is the one a great many people allude to when discussing Ajax. He was one of the premier contenders in the Trojan War.Ajax: Of Locris, child of Oileus. Limited by the Oath of Tyndareus and one of the Argonauts, he was in the tummy of the Trojan Horse.Antilochus: A child of Nestor.Epeus: A child of Panopeus. A boss boxer.Euryalus: A child of King Mecisteus. Under Diomedes and Sthenelus.Odysseus: From Ithaca. One of the pioneers of the Gre eks who will compete with Ajax for the status of generally commendable after Achilles. Patroclus: Loyal companion and buddy of Achilles in the Trojan War. The child of Menoetius.Menelaus: Helens Greek spouse. Menelaus isn't viewed as a decent fighter.Meriones: Son of Molus, a Cretan and the charioteer of Idomeneus.Teucer: A relative of Ajax and a child of Telamon.Polypoetes: Son of Pirithous. Co-orders the Lapiths.Sarpedon: King of Lycia, child of Zeus.Agamemnon: Lead lord of the Greek powers, the sibling of Menelaus.
Thursday, August 13, 2020
Examples of Writing About a Process College Essay
<h1>Examples of Writing About a Process College Essay</h1><p>Writing a paper on a procedure isn't simple. Indeed, even the most experienced school exposition authors experience issues with regards to expounding on a procedure. The topic for this sort of paper is normally troublesome on the grounds that it includes the investigation of information in a goal manner.</p><p></p><p>It ought to be noticed that the term procedure can apply to various types of things, for example, occasions, connections, and thoughts. Now and again, the subjects for these sorts of papers are troublesome, too.</p><p></p><p>In late years, scholars have started to adopt a progressively natural strategy to expounding on forms. These scholars attempt to recount to a unique story with words. One case of expounding on a procedure is tied in with composing a story.</p><p></p><p>Writers of numerous types search for various types in their accounts. The sorts of things they search for shift by essayist. Numerous essayists don't believe themselves to be story writers.</p><p></p><p>Others believe themselves to be narrative scholars, or even a natural way to deal with composing. Be that as it may, whatever the term, expounding on a procedure consistently requires an examination of information in a goal way. As it were, an essayist needs to write in a direct way that passes on what is expected to convey to the reader.</p><p></p><p>For model, on the off chance that you were expounding on a relationship, you would need to search for a typical subject. Or on the other hand you may find a specific bend in the relationship. You would then utilize this wind to finish up your essay.</p><p></p><p>When it comes to connections, there are a great deal of potential contorts that may happen. You may reveal that the relationship had numerous dim minutes. For this situation, you would utilize this contort to close your essay.</p><p></p><p>Writing about a procedure is this way. Expounding on it might adopt a natural strategy, yet it is likewise especially like making a story. It is consistently an excursion that prompts an end result.</p>
Friday, July 31, 2020
Information To Be Included In An Abortion Research Paper
Information To Be Included In An Abortion Research PaperAbortion research paper writing is done by a number of individual groups within universities, local pro-life groups, and so on. This research is performed to provide the student who is planning to have an abortion with the knowledge that they can do so in a legal manner. With some important research the student will be able to gain the necessary support to avoid having to go through with the procedure.Some steps that can be taken to help a student be prepared to receive information on the possible complications that are associated with having an abortion. These can include an explanation on the cause of miscarriage, as well as what are the risks involved with miscarriage. The next step will be a discussion of what the different steps are that one can take in order to avoid having to have an abortion at all.Before any of the steps are taken, they should always find out as much as possible about the procedure, the risks, and the l egal research that the hospital has to use to promote their facilities. It is best to find a hospital that offers both legal and non-legal assistance. Also, one should look into the number of abortions that they provide per year.A separate brochure should be created for each procedure, as well as a form that can be filled out by the student to make sure they get all the information they need. Most of the legal information is included, as well as information on the cost and the number of weeks that they offer the procedure. For each step the student completes there should be a sheet of paper that provides information on what kind of information is available.One of the first things that should be discussed is the information on what it is that can be done during the procedure. There are risks involved with it and there is a good chance that there will be more risks that occur if one is not familiar with the procedure. It is important that the student get all the information that they can to be able to protect themselves and their families.The next step should also be a complete discussion of the legal information. It is best to discuss as much as possible to be sure that they know what they are getting themselves into. Any type of information that may need to be disclosed should be discussed between them and the doctor.Finally, it is important that there is an area for questions that one might have. Any person who is interested in obtaining the information should feel comfortable asking questions. It is a good idea for them to discuss the concerns they may have before the information is given.The most important aspect of abortion research paper is that it provides information about the procedure in the safest manner possible. With the necessary information they will be able to help to make sure that they understand what to expect when they are facing an unwanted pregnancy. It is important that the student know as much as possible so that they can make an informe d decision that will ensure their own safety.
Tuesday, July 21, 2020
College Application Essay Example in MLA Format
<h1>College Application Essay Example in MLA Format</h1><p>An case of a school application paper in MLA design is the most well-known configuration for composing an exposition for your school application. This arrangement permits you to compose just as you are doing an exploration paper. You have to ensure that you adhere to all the directions for MLA group so as to make it seem as though an elegantly composed article. In the event that you don't adhere to the guidelines, it will look very amateurish.</p><p></p><p>The MLA group for a school application is severe. You can't begin any piece of the report with a period or ellipsis. No gathering of words can start until the principal sentence is complete.</p><p></p><p>As soon as you have your primary thought, you should start your blueprint. Start with a bulleted list that gives the initial scarcely any things you ought to remember for your paper. Make certain to incorpora te the date, the name of the writer, the title of the writer's book and the title of the exposition. Give a concise outline of the fundamental thought. Try not to discuss what your major is, simply quickly depict the fundamental idea.</p><p></p><p>After you are finished with your principle thought, incorporate the various significant subtleties you need to include your exposition. Make a point to begin with the presentation. This will be an announcement of what your identity is and why you are applying for school. Continuously start with a similar opening sentence as you did with your bulleted list.</p><p></p><p>Every section of your paper should begin with a shot. Visual cues likewise come in MLA position. A visual cue should just be written in the principle body of the paper, not in the end or introduction.</p><p></p><p>When composing your decision, MLA design necessitates that you compose two sentences. In th ese two sentences, you are to sum up the data you have just given. You should utilize the visual cue design once more, this time just to diagram what you have summed up in your first sentence.</p><p></p><p>Writing an exposition in MLA organization can take somewhat more time than composing a paper in standard arrangement. It additionally necessitates that you get somewhat innovative. Consider how the inquiries would show up in an exploration paper. Expound on circumstances and situations where you could have composed the inquiry before.</p><p></p><p>The next time you are presenting your expositions for school affirmations, consider utilizing the case of a school application paper in MLA group. You will have the option to get a decent handle of the rules for composing an extraordinary record. Furthermore, you will be substantially more prone to figure out how to compose a quality exposition on your own.</p>
Wednesday, July 8, 2020
Fraud, Deceptions, and Downright Lies About Basic Essay Samples Pdf Exposed
<h1> Fraud, Deceptions, and Downright Lies About Basic Essay Samples Pdf Exposed </h1> <h2> The Secret to Basic Essay Samples Pdf</h2> <p>Suppose that for a paper, you are going to agree with a particular position on the issue of reviewing. Each sub-point referenced in the acquaintance has with be additionally evolved inside this segment of the exposition. Bridget's paper is very solid, yet there keep on being a couple seemingly insignificant details that could be improved. In spite of the fact that there are orderly ways on creating your own one of a kind instructive exposition, it tends to be hard to do. </p> <p>If you watch a couple of simple advances, you will find that the exposition nearly thinks of itself. How you sort out your article is reliant upon the framework. Forming expositions would in all probability be the absolute keep going thing at the forefront of your thoughts. Useful articles should gracefully the peruser with information on the exposition subject which you have picked. </p> <p>The absolute first perusing of the report is crucial, as it helps the peruser to connect with the creator of the post to be checked on. The presentation of the article survey exposition should be snappy and illuminate the perusers about the subject they're probably going to examine. Stephen's exposition is fairly powerful. On the off chance that you investigate expressive expositions from an alternate point of view, you will find them particularly like ordinary news reports. </p> <p>To set it forth plainly, a scholarly exposition might be a proof of the profundity of your examination systems and the remainder of the exercises that you've executed so you can bolster the substance of your composed yield. In the event that it's a logical article being looked into, the writer will be approached to utilize database searches to recover the results of the inquiry. A resume ought to be a significant expert piece of record. </p> <p>There are different focuses to consider so as to arrive at an extraordinary examination paper by methods for either a matrix paper layout or a lined paper format, in view of your inclination or the exploration necessity. Requesting schoolwork help from us will assist you with having the outcomes that you are seeking after! Likewise, you don't should be worried about the sort of scholarly paper you need help with. An exploration paper is a protracted kind of composed archive associated with the meaning of results from an individual's broad examination about a specific point. </p> <h2> The Hidden Treasure of Basic Essay Samples Pdf</h2> <p>Don't succumb to their stunts as it isn't just going to endanger your evaluations yet additionally influence your scholastic vocation contrarily. It's recorded as a hard copy various subjects that we build up our composing capacities. Once in a while these articles use the upsides and downsides example to get progress ively amazing results. In that example it is known as a school affirmation paper. </p> <p>Templates like Descriptive Essay about Office can be useful for a person who's intending to visit an office. Illustrative Narrative Essay Example might be utilized for the most part to reproduce an event. Union papers are about the magnificent treatment of a couple of sources to back up your theory. Expressive Essay on Market can be utilized by voyagers or guests that don't have any earlier comprehension of a commercial center. </p> <h2>Basic Essay Samples Pdf Fundamentals Explained </h2> <p>It is pivotal to discover progressively about the subject so it would be grounded on realities and not just basically loaded with individual musings and sentiments. Deductive expositions may be very precarious to do in light of the fact that you haven't simply to exhibit your comprehension of study material however furthermore apply this information to a given issue or ci rcumstance to see your deductive capacities and thinking. An engaging article must be written in a way that the perusers could feel like they took an interest in a definite occasion or conversed with a person, who's the subject of your paper. On the off chance that you might want to make a scholastic paper which is both extraordinary and significant, consistently place the things that we've talked about above in mind.</p> <p>There are a great deal of organizations that flexibly article composing help to understudies from all through the world. The absolute first locale of the article audit composing process is perusing the post to be evaluated for the absolute first time. Just local speakers Our gathering of journalists is made out of local speakers. Be exact with the point of your composition. </p> <p>When distinguishing the short article, it is important that the essayist chooses an article that discussions about a theme they are acquainted with. In the end, the creator sums up the chief purposes of the report and furthermore associate the very same mind their sentiment on the issue. In the event that for example the essayist picks an article on calculous and they aren't familiar with the zone, they will have troublesome time dissecting exactly the same and may really contort the significance introduced in the report. He ought to have the option to bring an enthusiastic association between the peruser and the subject. </p>
Monday, July 6, 2020
United Way Of America Business Or A Charity Finance Essay - Free Essay Example
In June 1995, lawyers pleaded the judge to be lenient while sentencing the former United Way President William Aramony, putting forth an argument that his judgment was severely reduced because of shrinkage in brain and castration. Unimpressed, he was sentenced to seven years of imprisonment for conspiracy, money laundering, and embezzlement. Aramony was found to have used over $600,000 of the charitys funds for high-priced flights on the Concorde, limousines left idling while he dined in fine restaurants, and consulting fees for his teenage girlfriends. He was convicted on six counts of mail fraud, one count of wire fraud, and eight counts of interstate transportation of fraudulently obtained property. The United Way of America (UWA) is the separately incorporated national headquarters that coordinates activities of over 1,300 local United Way chapters, United eWay, United Way International, and the United Way Store. United Way of Americas income is based on a formula whereby approximately 0.75 % of the funds raised by local chapters are transferred to UWA to run the national office. Contributions to the United Way peaked at $3.17 billion in 1991, just before news broke of the Aramony scandal. A 1992 board chartered investigation and report by Verner Liipfert IGI indicated that UWA operations had been handled with an unacceptable degree of informality and deference to the desires of its two principal officers, and identified 10 specific areas of concern: 1. Proliferation of spin off organizations 2. Unjustified consult ing fees paid to close associates of the executive 3. Travel expenses and reimbursement of personal expenses by the CEO and the CFO 4. Insufficient financial controls 5. The boards process for establishing executive compensation 6. Pension oversight failures 7. Inadequate documentation regarding donor restricted grants 8. Inadequate controls over federal grants 9. Allegations of sexual advances by the CEO toward employees 10. Structure of the board The Executive Committee of the board met on February 3, 1992, by conference call, to review this report and concluded with a unanimous vote of confidence in Aramony. Several weeks later, the same committee met again, rejected a resignation letter submitted by Aramony, reaffirmed the Executive Committee s unanimous vote of confidence, and requested that Aramony stay on as president and CEO during the boards search for and transition to a new executive. Attorneys subsequently argued that these two votes of confid ence were implicit endorsements of Aramonys behavior. Aramony tried to run the United Way as a business, and in the process violated the trust of the employees, donors, board, and supported organizations that expected different behavior from the United Way as a non-profit charity. By virtue of its national stature-raising over $ 3 billion per year through all of its entities combined-the United Way is blessed with a high-powered board that features many captains of industry and business. Being the CEO of the company, Aramony sought after interacting comfortably with the members of the board and the donors of wealth, revolving around their luxurious life as and when he felt like doing so. He also emulated their grand and highly luxurious lifestyle. It is reasonable to suggest that a charity should be run like a business, which involves implementing best practices to control expenses, increase revenue, and enhance the organizations fiscal viability. However, non-profit organi zations are prominently different from profit organizations and therefore the management and governance must understand the limitations. The United Way, for example, is a mission driven charity, totally dependent on donor gifts and sponsorship income, with virtually no fee for service revenue base. In contrast, every for-profit corporation is based on some variation of fee-for-service or fee-for-product revenue, which allows for performance metrics based on volume. The non-profit organization generates gift revenue based on goodwill and trust, the for-profit corporation proves or disproves its value proposition with every purchase. For non-profits, individual donors feel violated when they see the lead caretaker spending money frivolously. Media frenzy surrounded the Aramony scandal, making it close to impossible to discern the legitimate issues. His behavior raised questions that went beyond merely matters of business style. Aramony clearly assumed that he was entitled to a plethora of high-end perks. In the mix were legal, moral, and ethical issues as well as convicts of style. In the end, he was sent to jail not for convicts of style but for embezzlement, fraud, and money laundering. The issues raised by the media were abhorrent for all businesses, but particularly toxic for nonprofit organizations. He tarnished the image of the United Way and reduced donor trust; as a result, charitable gift revenue decreased significantly. As a convicted felon resting comfortably in federal prison at Seymour Johnson Air Force Base, Aramony had time to exercise his legal rights, arguing that the United Way of America owed him $7.2 million for salary, pension benefits, pre- judgment interest, legal expenses, and costs. UWA countered by arguing that Aramony should pay over $30 million in restitution and damages. U.S. District Judge Shira A. Scheindlin ruled in the case of William Aramony v. United Way of America in the U.S. Court. Judge Scheindlin wisely point ed out that A felon, no matter how despised, does not lose his right to enforce a contract. On the other hand, his recovery of any contractual benefit does not diminish the seriousness of his criminal conduct. Exhibit 1.2 shows that in 1997, just two years after Aramony was sentenced, the United Way of America (headquarters) generated a net gain of $1,266,511 on total revenue of $28,343,787, a 5 % positive margin. But decreases in gift income in the local chapters were the ultimate outcome of the scandal. In fact, total combined contributions to the local chapters peaked at $ 3.17 billion in 1991, dropping to $3.04 billion in 1992 and $3.05 billion in 1993. Furthermore, the scandal was expensive. As part of its final court settlement, UWA argued that the Aramony scandal cost it between $ 11.7 million and $32.2 million in lost dues (i.e., the percentage of funds paid by dues formula from the local chapters to UWA). The argument, ultimately rejected by the judge, linked the decrea se in local chapter funding to a decrease in dues paid by local chapters to UWA. UWA argued in court that it was entitled to up to $40 million from Aramony, as shown in the next table. Judge Scheindlin ruled that Aramony had to pay over $2 million to UWA, as follows: $ 952,250 Repayment of Salary $ 232,138 Payment for Damages Flowing from Criminal Conduct $ 788,555 Pre Judgment Interest $ 50,000 Punitive Damages In regard to Aramonys argument that he was entitled to pension payments from UWA, the judge ruled that UWA must pay him $ 3,221,057 for pension benefits and $1,177,121 pre-judgment interest. The performance ratios as indicated in the above table tell an interesting story about the six-year impact of the scandal. First, note that the fundraising ratios are well below national averages, bouncing between 1% and 4 %. The fluctuation over the three-year period could well be indicative of new management or a new campaign strategy. Second, note a significan t decrease in program service revenue (i.e., fee-for-service revenue), as well as in the ratio for other income. As these two ratios decreased, the contributions/grant ratio increased to offset the reductions. Interestingly, the contributions/grants ratio increased significantly from 2003 to 2005. Finally, the relatively high debt ratio of 2003 had decreased significantly by 2005. Key Lessons Value of Board and Committee Minutes Aramony, a convicted felon and a former employee of the United Way, was battling to recoup over $7 million from UWA. The biggest single item in contention was payment of pension funds, complicated by a change in the pension contract approved by the Executive Committee 10 years earlier. With over $ 3 million in play on this item alone, the Executive Committee minutes were a critical source of information for the court as it pieced together the intent of the committee in regard to the change in the pension plan. Implications of Board Delegation The Executive Committee minutes of 1984 made it clear that the committee had approved the pension plan change in concept and had delegated to CFO Stephen Paulachauk authority to handle the details of finalizing and signing the contract. The concept paper approved by the board included a forfeiture clause in the event of fraud, embezzlement, or felony on the part of the participant, but the final contract signed by Paulachauk did not include the forfeiture clause. Ten years later, Paulachauk was indicted and Aramony was in jail, but the U.S. District judge ruled that the agreement was governed by the signed contract rather than the board-approved concept paper, because the committee had delegated signing authority to the CFO. Because the board had legally empowered the CFO to finalize the paperwork and execute the deal on its behalf, the judge ruled that UWA must pay Aramony $3,221,000 in pension funds, even though the board believed in retrospect that the work of the CFO did not re spect its original intent. Critical Need for Board Skepticism It was always clear to staff who supported him that he was a special, unique, and gifted person who had every right to set his own rules and standards. The staff and board deferred to Aramony, and let him do so. Aramony could have benefi ted greatly from a dose of board skepticism along with a commitment to hold him accountable. Instead, board members who were outstanding in their own fields deferred to Aramony as the expert in all affairs of nonprofi t charities and relied on him to bring the right issues to the board. As far back as 1990, several Executive Committee members received copies of an anonymous letter accusing Aramony of various improprieties. There is no evidence that they investigated the matter. Subsequently, immediately upon the 1992 release of the Verner -Liipfert IGI report, the Executive Committee offered a unanimous vote of confidence in Aramony, rather than delving into the issues identified in the report. Instead of taking a proactive stance investigating iss ues, the board appears to have repeatedly been in the position of reacting to the media and defending their man. This tragic sequence of events resulted in an erosion of donor confidence in the United Way, accompanied by a reduction in total giving. Dealing with the aftermath of the scandal, UWA then spent millions of dollars on investigators, special audits, public relations agencies, and legal expenses while losing millions from reductions in charitable giving and chapter dues. But through it all, the UWA managed the financial distress and avoided the Zone of Insolvency. What followed was a complete overhaul of the United Way at all levels. As a result of the reduction in charitable gifts to local chapters and the reduction in dues paid by the local chapters to headquarters, the UWA was cash challenged, forced to borrow money to make payroll, and forced to offer termination incentives to reduce the size of the workforce. Notes Ãâà ¦ 1. Charles, Hall, Ex Charity Chief s Sentence Plea Cites Surgery, Shrinking Brain, Washington Post, June 22, 1995, section B, p. 4. 2. Ex Leader Guilty of Taking $ 600,000 from United Way, Witnesses Depict a Womanizer Who Spent Lavishly, The Virginia Pilot , April 4, 1995, front section. 3. David Cay, Johnston, Court Rejects Former United Way President s Pension Claim, New York Times , June 22, 2001, section A, p. 14. 4. Karen, Arenson, United Way Holds Steady in Donations, New York Times, August 19, 1995, section 1, p. 8. 5. William Aramony v. United Way of America, 96 Civ. 3962, August 4, 1998, pp. 8 9. 6. John S., Glaser, An Insider s Account of the United Way Scandal: What Went Wrong and Why. New York: Wiley, 1994. 7. William Aramony v. United Way of America, 96 Civ. 3962, August 4, 1998. 8. Ibid . 9. Glaser, An Insider s Account of the United Way Scandal, p. 192.
Subscribe to:
Posts (Atom)