Hate Crimes Against Homosexuals In American Colleges Sample Essay

The United States Laws related to Hate Crime is instrumental in providing protection against crimes that are stimulated by animus or enmity against a certain class who are under the protection of the state. Hate crime laws in the United States vary in accordance with federal and state laws. However, the characteristic of protection is subjected towards disability, gender identity, sexual orientation, gender, nationality, ethnicity, religion, and race. In this context, it should be noted that hate crimes against homosexuals in colleges and universities are rising in the United States lately (Fletcher 85). Although hate crime is a setback for many students in college and universities, individuals who are lesbian, gay, bisexual, or transgender (LGBT), or, are perceived to be of such sexual orientation, are more likely to be exposed to a particularly difficult path. They are often at the receiving end of mockery, isolation, and sometimes even aggression, and the outcomes of such activities go well past upset sentiments and these types of physical aggression against homosexuals or hate crimes are discussed in this paper.

Hate crime and discrimination rooted in sexual orientation have emerged as an unrelenting and insidious concern in various schooling environments. For instance, as per the findings of a study conducted by the California Safe Schools Coalition, 7.5% of college and university students based in California, which amounts to in excess of 2000 students per year, are exposed to some form of harassment founded on actual or alleged sexual orientation (Fletcher 87). Various researches and studies, as documented by Kar, reveal that extensive maltreatment leads to perilous academic, health as well as safety implications for students. It may be said without any traces of doubt that every student possesses the right to study in an atmosphere that is conducive for their cognitive development and facilitates proper utilization of their full potential (Kar 167).

The Gay, Lesbian and Straight Education (GLSEN) Network’s college and universities environment researches divulge that a student’s academic performance is directly associated with in-school oppression. GLSEN, one of the foremost national education organizations concentrated on making certain that colleges and universities provide a safe environment for LGBT students. It commenced its extensive student surveying initiatives on a nationalized level in the year 2005, with the intention of providing a testimony of the daily experiences which the gay, lesbian, bisexual, and transgender students undergo at their own place of education (Dollard & Leonardson 214). Ever since 2003, the organization has intensely observed the linkage amid anti-gay aggravation and academic performance of the victims. The findings were consistent with the anticipated outcomes (Lamb 127). The findings also divulged that students who had to undergo repeated hate crimes also demonstrated a lesser probability of planning for education in long term. LGBT sections of students who faced considerable maltreatment were twice as prone to decide not to attend or drop out of college. Further, students who testified positively about being beleaguered also acquired significantly inferior grades than those LGBT students who faced lesser amounts of hate crime (Mukherjee 256).

Hate crime situations often arise for the reason that some students are not aware of GLBT contributions to history and moreover to the society itself. They are in most cases not aware of writers who might have had a GLTB sexual orientation or may not recognize the perspective of gay civil-rights matters. The substantiation for this fact is confirmed as 8 out of ten students in surveys reported no affirmative representation of GLBT contributions in history and neither do they receive such testimony at school. Stereotyping often brings about incidents indicative of harassment. Common illustrations of widespread stereotypes are that homosexual males exhibit more feministic characteristics than what is observed usually in male behavior and that most gay individuals are likely to have higher-pitched tones of speech than the supposed ‘normal.’ Lesbians are thought to be manlier, donning short hair with a stocky build. These common irrational perceptions pose a threat to individuals whose appearances match these perceptions (Dos 198).

It is obvious that lawsuits would be most competent only if the students and their parents vigilantly testify about each confrontation of hate crime and report them through meetings with the school authorities. It is a disheartening fact that a few college and university administrations show enthusiasm to safeguard their students from hate crime and discrimination more out of trepidation rather than a sense of decorum and sprite. However, in any case, school districts would sooner or later be obligated to safeguard all of their students irrespective of any grounds of discrimination. Anti-Discriminatory policies of the federal government, states, and regional authorities would compel school districts to take measures to save all of their students from the evils of hate crime (Deb 306). In this context, it has been said that sexually motivated hate crimes of gay or lesbian individuals may be considered to be a form of illegitimate sexual hate crime. For instance, directing sexually provoking activities towards a gay or lesbian student for corporeal sexual advances may be treated as an unlawful sexual hate crime (Roy 44).

Maltreatment and criminal conduct on grounds of genuine or supposed sexual orientation have been acknowledged as a major issue in a lot of colleges and universities. College and university administrations should reflect on implementing certain statements or strategies on the subject of hate crime on grounds of sexual orientation that would facilitate enhanced protection of students against violence and detrimental actions of this sort (Border 50). During early 1995, the Colorado Center of GLB Community Services had provided certain posters to the college and universities in the region. It recommended students who had apprehensions about their sexual orientation contact the organization. Fundamentalists such as ‘Focus on the Family’, a protestant Christian outfit immensely criticized such an initiative from close by Colorado Springs (Sen 287). They believed that the recommendations of the poster fostered the ‘homosexual’ way of life. They also felt concerned about the fact that the posters appeared to propose that students with some difficulties relating to their sexualities should get in touch with an external outfit in place of looking for support of their parents, teachers, and other close relations.

In conclusion, it can be stated that students who are aware of a school rule explicitly barring harassment on grounds of sexual orientation are 19% less prone to harassment rooted in sexual orientation and 25% more expected to feel secure in school. Students who report that their teachers intervene when they take notice of derision are 35% less liable to be beleaguered and 9% more expected to feel protected in school. Students of schools that have Gay-Straight Alliance groups are 16% less prone to aggravation and 23% more expected to feel secure in school (Stainton, Stenner, & Gleesen 271).

Works Cited

Border, Steve. GLBT: Fire of the Mind. Wellington: National Book Trust, 2005.

Deb, Jaydeb. Introduction to GLBT Revolutions. Bloemfontein: ABP Ltd, 2007.

Dos, Mark. Civil Rights Movements: A History. Christchurch: Alliance Publications, 2006.

Dollard, John & Leonardson, William. Aggression in Rights. New Haven and London: Yale University Press, 2008.

Fletcher, Ronald. Human Principals: Beliefs and Knowledge. Dunedin: Howard & Price, 2007.

Kar, Pratik. History of GLBT and Related Movements. Kolkata: Dasgupta & Chatterjee, 2005.

Lamb, Dave. Cult to Culture: The Development of Civilization. Wellington: National Book Trust, 2006.

Mukherjee, Sunil. International Social Strategies and Principals. Dunedin: IBL & Alliance Ltd, 2008.

Roy, Durga. Birth of Thought: The Evolving Intelligence; Part II. Auckland: HDT Ltd, 2006.

Sen, Sukumar. Difference between Thinking and Acting in Sociology. Bloemfontein: ABP Ltd, 2005.

Stainton, Roger, Pauline Stenner, and Kate Gleesen. Social Measures: A Critical Agenda. Cambridge: Polity Press, 2007.

International Accounting Analysis: Foreign Exchange Rates And Financial Statements

Impact of Foreign Exchange Rates

When a corporation decides to conduct business internationally, it will be exposed to two significant accounting risks associated with export sales and import purchases. These risks are related to fluctuations in foreign currency exchange rates. When speaking about export sales and import purchases that are paid for immediately, there are no evident accounting issues or financial risks. The company only needs to translate the functional currency to the presentation currency at the current exchange rate and show the information with one journal entry (Hoyle et al., 2016). However, complications will occur if a company allows delayed payment for the products or services.

To understand the nature of such risks, it is beneficial to discuss the matter using an example. For instance, Company U operating in the US sells products to Company E operating in Europe for €100,000. On the date of sale, the exchange rate was $1.2 for €1. Company U allowed its customer to pay within 30 days after the transaction, and the exchange rate on the day of the transaction was $1.1 for €1. Therefore, instead of receiving $120,000, the company received only $110,000 in cash, which resulted in a $10,000 loss in expected revenue. This situation describes the most common risk of losing money associated with international trade. The level of risk associated with uncertainty around foreign exchange rates can be exceptionally high when dealing with unstable financial markets of developing countries, such as members of BRICS (Prasad & Suprabha, 2017). However, apart from financial risks, accounting complications may occur, as it is unclear how Company U should account for the loss of $10,000.

FASB ASC 830-20 Foreign Currency Matters–Foreign Currency Transactions require companies to utilize a two-transaction approach (Hoyle et al., 2016). This implies that Company U should make two entries into the book that accounts for the decision and for the transaction. The example is demonstrated in Table 1. The approach requires treating the difference in exchange rates as foreign exchange rate gain or loss. However, this approach is associated with considerable difficulties, especially if the payment is collected after the date of reporting and/or borrowings in foreign currencies are needed (Hoyle et al., 2016). Therefore, when a company decides to enter into international trade, it should consider such risks and hire a highly-qualified professional.

Example of two-transaction perspective for Company U
Table 1. Example of two-transaction perspective for Company U

There are two ways of addressing the risks associated with international trading, which are forward contracts and options (Hoyle et al., 2016). Currently, forward contracts are the most preferred method of hedging, as it ensures that a certain amount of foreign currency will be purchased at a set date with the most favorable price (Prasad & Suprabha, 2017). Both of these methods allow predictable future purchases of foreign currency and have their benefits and flaws and should be used under the guidance of a qualified accountant.

Translating Financial Statements

There are two methods of translating financial statements, which are temporal (historical) and current rate methods. The current rate method of converting foreign currency is an approach that translates most of the items of financial statements at the current exchange rate (Hayes, 2020). On the balance sheet, only stockholders’ equity is reported using historical or composite exchange rates (Hoyle et al., 2016). In the income statement, the method uses a weighted average exchange rate (Hoyle et al., 2016). This method is used when the subsidiary country is not well integrated with the parent country, and the local currency is the functional currency of the subsidiary (Hayes, 2020). If a company has a sizeable entity in which all operations occur in a different currency, the whole operation is exposed to currency risk. Therefore, an accountant would want to translate all the numbers at the current rate to determine what can happen if that business was to go down.

The temporal method is used when the functional currency of the subsidiary is the same as the parent company. In other words, if the subsidiary is well-integrated with the parent company, the temporal method is preferred (Kenton, 2020). If a subsidiary company is only a temporary extension, the management may not be concerned with all the asset exposure. Therefore, the current foreign exchange rates are used only for monetary matters (Kenton, 2020). These items include cash and receivables, marketable securities, inventory, current liabilities, and long-term debt (Hoyle et al., 2016). In the income statement, only revenues and expenses use a weighted average of the current exchange rates (Hoyle et al., 2016). In summary, when a corporation decides to create a subsidiary in a foreign country, the choice of method of translating financial statements should be based on the level of integration with a parent company and the functional currency of the subsidiary.


Hayes, A. (2020). Current rate method. Investopedia.

Hoyle, J.B., Shaefer, T.F., & Doupnik, T.S. (2016). Advanced accounting (13th ed.). McGraw-Hill Education.

Kenton, W. (2020). Temporal method. Investopedia.

Prasad, K., & Suprabha, K. (2017). Exchange rate exposure and usage of foreign currency derivatives by Indian nonfinancial firms. The Impact of Globalization on International Finance and Accounting, 71-80.

Advantages And Disadvantages Of Pipeline Transport


The goal of any organization is to ensure that its product reaches the consumers in time to increase its sales. There are various modes of transportation depending on several factors such as the type of product, consumers’ distance, and the agency of the product. The following discussion indulges in pipeline product transportation to establish the advantages and limitations of this type of transportation. In addition, the paper analyzes three companies that are involved in the pipeline business to establish their mission.

Advantages of Pipeline Transport System

The pipeline transport system has the following advantages: first, it is a safer and reliable method of transportation than road transport. Pipeline transport is safer than the road because it reduces the chances of accidents (Coyle, 2011). Road distribution channels are prone to accidents due to the high number of road users and driver errors that may result in product damages, hence, resulting in losses and time delays of the product. The second benefit is that it is cost-effective. Pipeline transport is cheaper compared to air transport; hence, a business can incur less cost of production (Hull, 2010). The last advantage of pipeline transport is that it has little transit loss. Transit loss occurs due to product damages and delays during transportation, which increases the cost of doing business (Coyle, 2011).

Disadvantages of Pipeline Transport

The following are the main disadvantages of pipeline transport as a distribution channel. First, it is hard to transport some solid products through the pipeline. Therefore, businesses that manufacture solid goods have to use other forms of transportation. Finally, the initial cost of building a pipeline transport system is high; hence not all companies can manage to construct it due to capital limitations (Monczka, Handfield, Guinipero, Patterson, & Waters, 2010)

Three Major Companies in the Pipeline Industry

The first is Koch Pipeline Company, which is based in the United States. It offers pipeline transportation for businesses by ensuring safety, efficiency, and timely delivery of products. The company website is www.kochpipeline.com. Koch Pipeline Company has built an elaborate pipeline system to ensure that it meets the customers’ needs. The company’s mission is to improve its present value, which will in turn increase future profits. By doing so the company hopes to provide a secure transport system, offer the opportunity for growth for all the stakeholders, and improve the employees’ welfare. It seeks to achieve this by creating a competitive advantage.

Driver Pipeline Company (www.driverpipeline.com) is another major player in the pipeline industry. The company is based in the U.S.; its headquarters is in Dallas. Drivers Pipeline Company’s mission is to determine and fulfill the clients’ needs and expectations for quality and efficient construction and service.

Finally, the third company is Magellan Pipeline Company (www.magellanlp.com), which provides petroleum products transportation through the pipeline across the states. Its mission is to ensure timely and efficient delivery of products through safer and environmentally friendly means. It seeks to achieve this by providing services that match the customers’ needs and expectations.

All the above companies offer pipeline transport for businesses across the U.S. their mission statement shows their dedication to providing these services in an efficient and timely manner that will not inconvenience their clients. In addition, the businesses seek to ensure that they achieve their goals while observing the environmental laws and regulations set by the authority.


In conclusion, a company needs to have an elaborate distribution channel that will ensure the safety and timely delivery of goods to the client. By selecting a safe and economic channel of distribution, companies ensure that they have incurred a minimum cost of distribution since, product damages chances are minimal, and the cost of transportation is less compared to road transport.


Coyle, J. J. (2011). Transportation: A supply chain perspective. Australia: South- Western Cengage Learning.

Hull, B. (2010). Oil Pipeline Markets and Operations. Journal Of The Transportation Research Forum, 44(2).

Monczka, R. M., Handfield, R. B., Guinipero, L. C., Patterson, J. L., & Waters, D. (2010). Purchasing & supply chain management. Hampshire: Cengage Learning EMEA.

Essay Voice-over

error: Content is protected !!