Audit Program, Materiality, and Rent Holiday Essay - 1

Essays on Audit Program, Materiality, and Rent Holiday Essay The paper "Audit Program, Materiality, and Rent Holiday" is a brilliant example of an essay on finance and accounting. Audit Program:The audit program is complete guidance regarding the evaluation process of businesses. It includes instructions on what and how much amount of data as evidence should be collected and analyzed. Further who will collect and analyze the data. Firstly all the accounting principles are understood and then audit strategy is formalized. It portrays an understanding and insights about the system and it is a fusion of mix of compliance which is basically tests of control and some other substantive tests that the auditors intend to do. The major purpose is to assist the performance of audit, record and control the implementation of audit, record all the objectives, purposes, procedures, sample size, timing and the basis of selection and it serves as evidence to the opinion of one performing an audit (Arter).Materiality:Materiality refers to the qualitative and quantitative omissions or misstatements which make it apparent verdict that influence the decision making of users that are mostly taken on the basis of financial statements.   It is mostly related to all the important errors, balances, transactions and errors which are a part of financial statements. Therefore, it defines all the verge and limit points after which the financial statements become significant to the users. So the information which is a part of financial statements has to be sufficient and complete in all the material aspects in order for them to signify an actual and fair presentation of the business (Accounting-Simplified.com).Rent Holiday:Rent holiday is a free or highly reduced rent for some specific time and that time period must not exceed twenty-four months. This rent is allocated in the lease for this mentioned period. Qualifying as a rent holiday depends on many things such as the number of months, the term of the lease, the amount reduced and the escalation clauses regarding the future rent payments keeping market conditions in the consideration (Bailey and Gaulin).The rent holiday has to be treated and recognized on an equal basis over the life of the lease, unlike the operating leases that do not affect the company’s balance sheet. The difference between rent expense and the rent actually paid is calculated and is considered as a deferred liability if the rents in the lease are increasing but if the rents are decreasing then it is taken as an asset. The future commitments are mentioned in the footnotes to the financial statements whether they are related to the capital or to the operations ( Financial Computer Systems, Inc).Audit Program Final:The audit program is final when the consideration of an entity’s internal program is complete. It should clearly define the scope of the audit and it should obtain the cooperation of all the auditees. Further, the team of auditors is formed up with the defined leading auditor, the audit plan has gained approval and has become a part of organization set of policies, it clearly reflects the all the purposes and objectives of audit and a report presenting all these are prepared by the audit program manager then the audit program is final and ready to launch (Kausek).

Dbq Free Essays

During the late 1800s and early 1900s, Progressive reformers worked to improve American society. Their goals included protecting consumers, regulating child labor, improving working conditions, and expanding democracy. The ones being talked about in this essay are protecting consumers, regulating child labor, and the improvement of working conditions. We will write a custom essay sample on Dbq or any similar topic only for you Order Now Protecting consumers is important in various ways. It is unhealthy not to be protecting consumers. By doing this businesses would be waning because once buyers know that their supplies are unhealthy for them they will not buy and will not want it.This is better yet known as supply and demand. Pernicious materials were still being produced and the materials were bought cheaper rather than safe for the buyers. For examples, chemicals, harmful dyes, and contaminated substances were some of the materials. One book titled The Jungle by Upton Sinclair helped these statements get across and actually make a change. Even President Theodore Roosevelt read it and took note of the events that went on in the factories. He asked the Congress to pass the Meat Inspection Act but even though some people do not agree with government being involved in business activities, the act was passed.The Meat Inspection Act provided $3 million toward a new, tougher inspection system, where government inspectors could be on hand day or night to condemn animals unfit for human consumption (Doc 2). This means that inspection cost wouldn’t be paid by the companies it would be paid by the government. By doing this, this put things on the right track. The protection of consumers is associated with the improvement of working conditions. Since the workers are daily grinding they are worn out and enervated.Also they are working in harmful factories with germs and diseases in the air. Does this make it safe for them or how about the consumers? The answer is everyone is at risk. In meat packing factories, employees would get cut by their butcher knives or by machinery. They would have no nails, they had worn them off pulling hides; their knuckles were swollen so that their fingers spread out like a fan ( Doc 1). It was a bit safer in clothing factories but still workers were still working in unhealthy conditions. Everyone was bunched in hot rooms. Diseases were easily spread. Once one person got sick everyone got sick. The machinery used in the factories was not safe. People lost their hands and fingers. This brought depression to people’s lives. In 1912 New York changed working conditions. New York State Factory acquired automatic sprinklers for all floors above seventh floor of buildings; broadens regulation and inspection of workplace safety (fire escapes, safe gas jets, fireproof, receptacles, escape routes, fire drills) ( Doc 4). This brought better changes in the way the employees worked. How to cite Dbq, Papers

Impact of Entertainment Agencies on UK Economy

Question: Describe about the Impact of Entertainment Agencies on UKEconomy ? Answer: Contribution of the entertainment industry to the UK economy The Entertainment industry that is associated with music, television shows and computer games have contributed greatly for the improvement of the overall economy of UK (Borgo et al. 2013). The entertainment industry was solely responsible for 1.7 million jobs in UK which contributed greatly for the improvement of the economy of UK. New reports published on 13th January 2015, shows that UKs entertainment industry associated with film industry, television industry are now contributing 76.9 billion per year to the economy of the United Kingdom. This contribution in the year 2015 is an all time high which equates to 8.8m per hour or 146,000 per minute (Cunningham and Potts 2015). The government of UK itself is supporting the entertainment industry because they understood that the entertainment industry is the main source of growth in the country that also drives investment and tourism. The government of UK is also providing tax relief to attract foreign investments. "Create UK strategy" that was published last year clearly indicated that government is all set to work together with the country's entertainment industry to ensure the continuous economic growth of the country (Thecreativeindustries.co.uk 2016). Key findings from the statistics released in January 2015 will show how the entertainment industry has helped the UK economy. The gross value of UK's entertainment industry was 76.9bn in 2013 and accounted for five percent of the total contribution to UK economy (Gov.uk 2015). Entertainment industry created near about 1.7m jobs which were 5.6 percent of total UK jobs (Castella and McClatchey 2011) Entertainment industry exported services worth 13.7bn, 8.8 percent of total UK service exports (Castella and McClatchey 2011). According to The Creative Industries Council, 2015 was another great year for the entertainment industry of UK. UK is now placed as the leading global hub for the creative industry,. Films and video games that contributed greatly towards the entertainment industry and the economy of the UK are mentioned below: Films Avengers: The Age of Ultron (Marvel Studios/ Walt Disney Studios). This was a sequel to 2102's blockbuster movie Marvel's The Avengers. The movie grossed a healthy 8.5 million in its and earned a total of 32.3m. Pan (Warner Brothers). This movie failed to impress UK audiences. However, it earned $1.3m in its opening week. Hotel Transylvania 2: With a huge opening of 6.32m, this movie claimed the top position in UK box office chart. Spectre (Sony Pictures Entertainment/MGM/EON): It was the latest installment of the 007 franchise. The movie earned 64m within 14 days in UK market. Video Games Batman Arkham Knight: It was the conclusion of the one the most popular game Arkham Trilogy. Tearaway Unfold- A video game based on 2013s hugely successful Tearaway story. Total War: Attila: It was the ninth game in the total war series of video games. Figure 1: Contribution of entertainment industry in UK economy (Source: Vogel 2014) Video games are bigger than Hollywood in UK According to Daily mirror UK, video game industry has shown unimaginable growth and boosted the economy of UK than Hollywood industry. For example, the first person shooter game Call of Duty: Black Ops 3 has achieved grossed $550m in its opening weekend when Jurassic World managed to gain $512m (Parsons 2015). Another recently released video game Halo 5 managed to trump James Bond in the UK entertainment market. James Bond: Spectre managed to acquire 6.3m on its opening day when Halo 5 pulled 7.7m (Parsons 2015). According to Activision, the developer of Call of Duty series, fans collectively played Black Ops 3 online for 75 million hours. Music industry Artists like Sam Smith, Ed Sheeran and Paloma Faith has helped the UK music industry to gain 4.1bn in the year of 2014. The market growth was 5% overall and in 2015 the growth was 2.6%. Figure 2: Bestselling albums in UK (Source: BBC News 2016) Figure 3: Contribution of music industry in UK (Source: BBC News 2016) Comparison between local, regional and national funding agencies According to research, it has been found that British Broadcasting Corporation (BBC) Trust has increased investment at regional as well as national levels that are directly affecting local level. BBC contributed 40 million to building local TV infrastructure (Gov.uk 2015). BBC's investment in the UK's entertainment industry has various economic impacts. The stable funding is a source of stability in the broadcasting industry. BBC is also the single contributor for training within the broadcast industry. The agency stimulates consumer demand for new technological platforms (Gov.uk 2015). BBC also involves in markets by preventing the use of potentially profitable business models. BBC develops and supports new talent, new markets, and technologies. BBC impacts revenues for making businesses profitable. BBC partners with Gaelic Media Service that also provides economic impacts at the local level. The consumer demand is stimulated by technological innovations. BBC also impacts competitiv e markets through quality benchmarking and creating a skilled talent pool. In this manner, BBC supports local development, local culture and other benefits (Gov.uk 2015). For the regional level, British Film Institute (BFI) has taken the role and responsibility of distributing lottery money since April 2011 (British Film Institute 2012). The UK film industry has had direct regional impacts. The rate of employment has increased by 7.2% in West Midlands (British Film Institute 2012). The rate of total employment has changed significantly. Film production has been a new source of economic growth in different regions. Another regional funding for development is Northern Film Media. The funding helps in driving the development of a commercial, competitive, creative and successful reputation. The funding agency does not provide support for music videos, corporate films, short films or adverts (NFM 2016). The Yorkshire Content Fund by Screen Yorkshire has a dramatic impact on various production levels. It attracted big budget international feature films as well as events like Tour de France. These investments impact the overall revenue of UK entertainment a nd venue industry. Yorkshire also screens various cityscapes such as coast and urban areas that impact tourism industry (Sherwin 2014). At the national level, Creative England Film Enterprise funds 2m for improving the growth of entertainment and venue businesses outside of Greater London (Creativeengland.co.uk 2016). The agency encourages new business alliances for enhancing international trade. The agency further welcomes applications from companies who can demonstrate their skills and capacities. The Film Enterprise offers various development and support programs to the film-related business by offering recoupable grant, equity, and debt. This fund is used to plan leadership training, business planning and mentoring at the national level (Creativeengland.co.uk 2016). There are other national film agencies such as Creative Scotland, Northern Ireland Screen and various others offer various development opportunities for creativity and film skills development (Weareukfilm.com 2016). References BBC News, 2016.British music industry boosts economy by 4.1bn - BBC News. [online] BBC News. Available at: https://www.bbc.com/news/entertainment-arts-34722928 [Accessed 25 Mar. 2016]. Bbc.co.uk, 2014. UK's creative industries beat employment downturn - BBC News. [online] BBC News. Available at: https://www.bbc.com/news/entertainment-arts-25742231 [Accessed 22 Mar. 2016]. Borgo, M.D., Goodridge, P., Haskel, J. and Pesole, A., 2013. Productivity and Growth in UK Industries: An Intangible Investment Approach*.Oxford Bulletin of Economics and Statistics,75(6), pp.806-834. BritishFilmInstitute, 2012.TheEconomicImpactoftheUK FilmIndustry. [online] Available at: https://www.bfi.org.uk/sites/bfi.org.uk/files/downloads/bfi-economic-impact-of-the-uk-film-industry-2012-09-17.pdf [Accessed 26 Feb. 2016]. Castella, T. and McClatchey, C., 2011.Whatever happened to full employment? - BBC News. [online] BBC News. Available at: https://www.bbc.co.uk/news/magazine-15276765 [Accessed 26 Feb. 2016]. Creativeengland.co.uk, 2016.| Creative England. [online] Available at: https://www.creativeengland.co.uk/film/film-business-support [Accessed 26 Feb. 2016]. Cunningham, S.D. and Potts, J.D., 2015. Creative industries and the wider economy.The Oxford Handbook of Creative Industries, pp.387-404. Densham, S., 2016. Creative Industries worth record 84.1bn to UK economy | Ukie. [online] Ukie.org.uk. Available at: https://ukie.org.uk/news/2016/01/creative-industries-worth-record-%C2%A3841bn-uk-economy [Accessed 22 Mar. 2016]. Gov.uk, 2015.2010 to 2015 government policy: media and creative industries - GOV.UK. [online] Available at: https://www.gov.uk/government/publications/2010-to-2015-government-policy-media-and-creative-industries/2010-to-2015-government-policy-media-and-creative-industries [Accessed 26 Feb. 2016]. Gov.uk, 2015.Creative Industries now worth 8.8 million an hour to UK economy - Press releases - GOV.UK. [online] Available at: https://www.gov.uk/government/news/creative-industries-now-worth-88-million-an-hour-to-uk-economy [Accessed 26 Feb. 2016]. NFM, 2016.Funding Homepage. [online] Available at: https://northernmedia.org/funding [Accessed 26 Feb. 2016]. Parsons, J., 2015.Video games are bigger than movies and here's the proof. [online] mirror. Available at: https://www.mirror.co.uk/news/technology-science/technology/video-games-bigger-hollywood-call-6811936 [Accessed 25 Mar. 2016]. Sherwin, A., 2014.Tour de France effect brings Hollywood blockbusters to Yorkshire. [online] The Independent. Available at: https://www.independent.co.uk/arts-entertainment/films/news/tour-de-france-effect-brings-hollywood-blockbusters-to-yorkshire-9623943.html [Accessed 26 Feb. 2016]. Thecreativeindustries.co.uk, 2016.Create UK Strategy. [online] Available at: https://www.thecreativeindustries.co.uk/resources/create-uk-strategy [Accessed 26 Feb. 2016]. Ukie.org.uk, 2016. The games industry in numbers | Ukie. [online] Ukie.org.uk. Available at: https://ukie.org.uk/research [Accessed 22 Mar. 2016]. Vogel, H.L., 2014.Entertainment industry economics: A guide for financial analysis. Cambridge University Press. Weareukfilm.com, 2016.Film Financing in the UK | UKFilm. [online] Available at: https://www.weareukfilm.com/financing-in-the-uk [Accessed 26 Feb. 2016].

Informed Consent Dental Treatment free essay sample

Three legal standards for medical care, child patients, liability, court decisions, risk disclosure and written consent. Informed Consent and Dental Treatment This paper will discuss the issue of informed consent in the area of dentistry. The first part of the paper will discuss the standards used to define informed consent. The second part of the paper will examine what information is considered material and therefore necessary for disclosure. The third part of the paper will look at the unique problems presented by child patients. The fourth part will discuss the issue of implied consent. The last part will discuss some of the specific information which must be disclosed. Informed consent in dental treatment is identical to that in other types of medical treatment. The general rule in all cases involving medical treatment is that the prior consent of the patient is required in order for a physician to provide such treatment. We will write a custom essay sample on Informed Consent Dental Treatment or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page 

Night Patrol by Alan Ross, War Photographer by Carol Ann Duffy and Dulce et Decorum Est by Wilfred Owen Essays

Night Patrol by Alan Ross, War Photographer by Carol Ann Duffy and Dulce et Decorum Est by Wilfred Owen Essays Night Patrol by Alan Ross, War Photographer by Carol Ann Duffy and Dulce et Decorum Est by Wilfred Owen Paper Night Patrol by Alan Ross, War Photographer by Carol Ann Duffy and Dulce et Decorum Est by Wilfred Owen Paper Essay Topic: Carol ann Duffy Poems Dunkirk Poetry All of these poems are about the effects of war, and how people feel about it. `Night Patrol` by Alan Ross. This is about a soldier that goes out on a night patrol, he is on a boat that leaves port at last light, and returns to the port at dawn. It shows the daily routine of a patrolling soldier at war. `War Photographer` by Carol Ann Duffy. This poem isnt first hand experience, she is writing as a male photographer that goes to report the war. The man realises the issues of war and death. `Dulce et Decorum Est` by Wilfred Owen, this poem is about a man on the front lines. He faces and describes the dangers or war, gunfire, gas and shelling. Night Patrol, this poem is told from a soldiers point of view. The soldier goes on his night shift patrolling the channel by boat. The first three lines are about his view on going to war, he describes it as if he was forced to go to war. He describes the headland so well that it seems he doesnt want to leave it, but it is disappearing in his view. He talks about the docks, the cranes, and railways. In his shift he sails south from land, he sees the moon as `a rouged face`. He is talking about all this as if hes not going to see it again, this could be the case though, as in the end he is going to war. He describes it so passionately, and as it disappears out of his view, he then looks at the `sea crumpled in the spray-flecked blackness`, meaning the waves and spray created at the back of the boat. `Towards midnight the cold stars, high over Europe, freeze on the sky This is a very descriptive line that gives the reader a lot of information. He is confirming that he is on a night patrol on a boat. He is also saying that he is somewhere in Europe, the North Sea. The way that he worded the line makes you feel the coldness that he is experiencing. He uses the expression of the stars freezing in the sky, giving it a cold feeling, a clear sky without clouds indicates a very cold night. I feel that he finds his day tedious and must have seen it many times before. He sees `stigmata in the sky, meaning Anti-Aircraft guns firing away piecing holes in the sky. He also hears gunfire, this I think scares him as his life is at stake. It is made worse by that he can only hear them, not see them. Then from Dunkirk he sees `red flames opening fanwise`, or an image of death, the fire then burns out and he is back to normal. As the shift is coming to an end they pass another patrol boat coming from England. Heading back he sees some clouds overhead, and back in early light he sees minesweepers going out. He is trying to get across that the daily routine starts all again, but for another man. War Photographer was written by Carol Ann Duffy, it is not a first hand piece of writing, she has written about a male photographer that has gone to war to take photos. As this is not a first hand piece she may have not got all the detail correct, unless she has spoken to a photographer that went to the war. In the first line it says that he is in his dark room and `finally alone, this suggests that he has been waiting for this moment for a long time. `With Spools of suffering set out in ordered rows The pictures taken were war photographs, most pictures taken in war had horrific outcomes, people dying or injured. What she is saying is that loads of pictures are set out in rows (each negative of the film). She then goes on to give you a little description of what the room looks like red lights that softly glows. It is quiet and he is alone, as we know. He is taking his time, and carefully developing the film. Taking photographs is his livelihood, so he was very professional about it, `his hands did not tremble then though seem to now. When he took the photograph he did not have the time to think of the horror and see the proper effect of war, he was there just to take photographs, as a professional. Now that he is in the comfort of his home, his emotions have caught up with him. `Something is happening, one of his photos is coming through, and he sees it as a stranger. He remembers how and when the photo was taken. The woman crying, lying there bleeding on the floor, `blood stained into foreign dust`. A very descriptive piece. Hundred agonies, these are the photographs showing the horrors of the war zones but only five or six will make it into the Sunday supplement. Discarding the photographs in theory is like discarding the stories and tragedies. The readers will be moved by the photographs, but, as they are between the bath and the pre-lunch beers, they are obviously more interested in their own lives. In the final two lines the photographer is on a plane heading presumably, for another war zone. What he sees from this point is the landscape where he works, full of people who feel nothing for the subject that earns him a living. Dulce et Decorum Est`, is written by Wilfred Owen, he has done many other well-known war poems and was tragically killed during the great war. Dulce et Decorum Est is about a battalion going to war and facing a daily routine of being at the front lines. `Bent double, like old beggars under sacks`, this is a very powerful first line that gets the reader thinking straight away. The message that he is trying to get across that these fine young soldiers have been worn down and are acting like old women. A flare is set off, and the whole battlefield is lit, meaning that they can see and be seen by the enemy. Men were so tired that they were marching asleep, some had lost boots, but that was the last thing on their mind. Swaying as theyre marching, `drunk with fatigue`. Gas hit them, they are all fumbling to get their masks on, the large clumsy things that they are. Someone wasnt quick enough and was burnt, by the `fire and lime`. Everyone staring out of there gas marks, a green mercy sight, as if under water. `In all my dreams before my helpless sight he plunges towards me`, what he is trying to say here is that he is haunted by the memories of what he had seen, of the terrible effects of the gas making the man choke, drowning in his own blood. In the last stanza, he is describing it as if he is there, saying that you have to be there to experience it. He describes the vision of the dead person clearly. `His hanging face, like a devils sick of sin`. It may look like hes been hung. The body having been exposed to the gas is rotting away, his corrupted lungs, bleeding, `bitter as cud`. He is saddened by the fact that all these people have lost their lives, but he may also be happy that the battle is over. To sum up this poem he uses a strong finish, Dulce et decorum est pro patria mori. Meaning it is noble to die for your country. It does not necessarily mean that hes not afraid of death, just that he thinks it is noble to die for his country. All of these poems have the relationship of war. The main message that all these poems are trying to get across is that war isnt good. In all the poems there is a sign of fear, either first hand or not, the writer still knows that theres fear. In all of the poems there is no positive part to it. In the `War Photographer` the photographer hasnt got the time to realise what is really happening, hes only there to get a front-page snap. When hes home he can have all the time to recollect his thoughts. The photographer cannot be part of his home setting because of the horrors he has witnessed, and the people for whom he works cannot fully appreciate the photographers work because they have no idea of the real circumstances of war. `Night Patrol`, the soldier that goes out on patrol seems to be scared, and wants to stay on land. He also seems fed up of the shift and continuous patrol that risks his life.

Porn Joins Pimp

Porn Joins Pimp Porn Joins Pimp Porn Joins Pimp By Maeve Maddox A reader has called my attention to a new use of the word porn: I would like to know, what do you think of the recent use of the word porn to mean anything pleasurable to view (i.e. Earth Porn or Word Porn)? Im interested in hearing your thoughts on this. A Web search showed me that the word porn is indeed being used as if it were an innocuous synonym for beauty (â€Å"Earth Porn†) or wisdom (â€Å"Word Porn†). Here are some of the examples I found: A collection of beautiful landscape photography and animals from all around the globe.- Tag line for a site called â€Å"earthporn.† EarthPorn Volume 1 is an immersive audible and visual experience that explores that landscapes of British Columbia, Canada. Beautiful EarthPorn Will Make You Feel Very, VERY Small- Headline, Huffington Post. EarthPorn: Mother Nature in all of her succulent [sic] beauty- Reddit. My search also showed me a blog devoted to â€Å"inspirational #wordporn quotes.† The quotations are of the kind found at sites like Brainy Quote; nothing pornographic. I found a thread on Yelp called â€Å"word porn.† It’s a forum for comments about words that are often used incorrectly, such pairs as affect/effect. Most repellent of all, I discovered a site called â€Å"FoodPornDaily† that publishes colorful photos of plates of prepared food. Porn is a clipping of the noun pornography, a combination of Greek porne, â€Å"prostitute,† and the element graphia, â€Å"depiction, drawing.† pornography noun: the explicit description or exhibition of sexual subjects or activity in literature, painting, films, etc., in a manner intended to stimulate erotic rather than aesthetic feelings; printed or visual material containing this. It’s a paradox to me that a culture that calls for the abolition of everyday words like blind, fat, and crippled for fear of offending someone who is blind, fat, or crippled feels no compunction whatever in turning words associated with the sexual exploitation and degradation of men, women and children into everyday words. What do I think of the recent use of the word porn to mean â€Å"anything pleasurable to view†? I think it’s an abuse of meaning and the reflection of a callous culture. Related post: When Did Pimp Become A Positive Term? Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Vocabulary category, check our popular posts, or choose a related post below:10 Rules for Writing Numbers and Numerals30 Baseball IdiomsSentence Adverbs

1.For any theory of law, justice or rights to be worthy of our Essay

1.For any theory of law, justice or rights to be worthy of our support, it must involve a necessary connection with morality. To what extent, if at all, do you agree with this view - Essay Example But before this issue can be explored, many other aspects come into play so that the main question can be fully understood. Firstly, what is a connection between law and morality? What is this moral basis which we speak of? Ultimately I will argue that the contention that our acceptance of laws is based on its necessary connection with morality presupposes the existence of universal moral standards. I argue that this is not possible; that there does not and cannot exist a universal, or even societal moral basis, for ultimately the topic is subjective. By dismantling the conception that there exist these morals as a basis for our acceptance of law, I will then proceed to provide examples, and thus explain why we accept laws. The topic is rich in content, and brings into play many contentions and side analyses, and it goes without saying that this will be a brief, albeit suitable expression of the argument. However, the main basis of my argument will be to show that when a connection b etween law and morality is found – and I do not consider this impossible – it allows arbitrary decisions to be made, based on the subjective outlook of he who is applying the law. What is a moral connection between law and morality? Let us observe it in play in the courtroom, through the dicta of judge Ormrod in the case of Corbett v Corbett.1 His statement that the criteria for determining the sex of a spouse to be â€Å"the biological sexual constitution† and the â€Å"essential role† of a woman in a marriage2 is commonly accepted to be fraught with personal moral considerations.3 In such cases, some argue that a connection between law and morality is proven, where the legislation involved in the case was vague and did not define the criteria under which the sex of a spouse should be determined. So, a moral connection between law and morality in the courtroom is an interpretation of the law in accordance with what the judge considers to be