The Fine Line between Freedom of Speech or Hate Speech

Question 1: Islam is of the devil shirts in public school. Legal challenges -- freedom of speech or hate speech? It didnt take much digging to find that the shirt, which is offensive to me (and I am Catholic), was inspired by Dove International -- whos head is none other than Quran burning Terry Jones. In my own opinion, Terry Jones is as much a domestic terrorist as Fred Phelps of the Westboro Baptist Church. Comparing both leaders and their churches -- both are small (less than 100 members), and both are in the south, and in my opinion both profess hate speech. However, the SCOTUS has ruled that the WBC has a right to express their beliefs, and the Southern Poverty Law Center never designated the WBC as a hate group. At issue, however, is whether the children in a Florida public school had the right to wear t-shirts that were distracting to a positive learning environment, and whether the school district had a right to ban the children from wearing them. Schools are not public forums where the freedom of speech would be as protected as they would if they were in a park or other grounds. Schools have the right to set a precedent that is condusive to learning for all who are within their walls. In Tinker/Des Moines, the SCOTUS ruled that students DID have the right to wear armbands as a sign of protest against the Viet Nam conflict because their wearing of the armbands did not inhibit the positive educational environment of the other students. InShow MoreRelatedSpeech On Freedom Of Speech1484 Words   |  6 PagesEthics Freedom of Speech Professor Hunt Culver Stockton College Freedom of Speech Americans have many freedoms that people in other countries can only wish they had. Just imagine a life where you could possibly be killed for speaking your mind and stating your opinion, other countries are living lives like that. According to Katy Davis, The United States ratified the first amendment on December 15th 1791 (Davis, n.d). We as a country don’t know where the government draws the line betweenRead MoreHate Speech And Hate Speech967 Words   |  4 PagesHate Speech: No Exceptions for Malicious Intentions As a constitutional right, people often exercise their right to freedom of speech believing that they also have the right to voice their opinions which can be provocative to opposing parties no matter where they stand. There is a defining line between what can be constituted as hate speech and free speech. Depending on the way that it is expressed, voicing an opinion can easily be misinterpreted causing certain people to feel threatened or attackedRead MoreStudent Code Of Conduct And Employee Handbook867 Words   |  4 Pagesdiscuss public schools in protection of student from cyberbullying and its relationship with 1st Amendment. Cyberbullying â€Å"The jurisdictional line between the public, outside world and the schoolhouse gate is becoming less relevant, however, and physical barriers may no longer solve the problem of whether or not students can be punished for their on-campus speech.†(Boyd, 2010, p.1216). Cyberbullying is a serious offense in Beaufort County. Procedures require that employees transmit the complaint to theRead MoreCensorship from Obscene Material1066 Words   |  5 Pagesin the 1990s, citizens in our society are being bombarded with obscene material from every direction. From the hate lyrics of Guns N Roses to the satanic lyrics of Montley Crue and Marilyn Manson to the sexually explicit graphical content of todays movies, the issue is how much society is going to permit and where we, as a society, should we draw the line. The freedom of speech has always been considered a right, but that doesnt mean that you can shout, Fire! in a crowded movie theater.Read MoreThe First Amendment : The Second Amendment1738 Words   |  7 Pagesamendments today. Everyone in the world uses it and sometimes takes advantage of it and most times uses it when needed to. The Bill Of Rights was created on December 15th of 1779 and was created to make some rules in the future because no one had the freedom to do anything. Most were punished if they spoke their opinion, they did not even have the right to choose their own religion. But that all changed when James Madison wrote the Bill of Rights which is our first ten amendments. The First AmendmentRead MoreEssay on Music Censorship1049 Words   |  5 Pages  Ã‚  Ã‚  Ã‚  Ã‚  Today, in the 1990s, citizens in our society are being bombarded with obscene material from every direction. From the hate lyrics of Guns N Roses to the satanic lyrics of Montley Crue and Marilyn Manson to the sexually explicit graphical content of todays movies, the issue is how much society is going to permit and where we, as a society, should we draw the line. The freedom of speech has always been considered a right, but that doesnt mean that you can shout, Fire! in a crowded movie theater.Read MoreThe Freedom Of Speech Protected Under The Frist Constitution Essay1769 Words   |  8 PagesThe freedom of speech protected under the Frist Constitution in addition to other beloved values has often struggled in the world with its concept of what’s exactly determined as free speech and what’s not. In other words what’s free speech meaning that a person can state his or her personal opinion as opposed to Hate speech which is meant to offend threatens and insults groups, based on race, color, religion, national origin, sexual orientation, disability, or other traits. It seems that in someRead MoreThe Pros And Cons Of Free Speech1328 Words   |  6 PagesFree speech is important. It enables humans to openly express any thoughts, opinions, or ide as one may have without the risk of government oppression or censorship. Social media act as platforms that promote free speech, as social media allow any person’s thoughts, opinions, or ideas to be shared with the world at the simple click of an â€Å"enter† key. However, there do exist limitations to free speech when threats or hate speech become involved. In these instances, ramifications and legal actions canRead MoreThe Police Officer At Unknown Police Department1635 Words   |  7 Pageshave a nice glass of fine apple cider while expressing his views of the people he dislikes. Christenson uses terrible words to describe minority’s in his community for a couple of days know. Christenson has frequently made comments on Facebook that some have considered racist or homophobic. Some in the community have pointed this out to the police chief at the station. When I see cases like this there are a few things that pop up in my mind that include, what is free speech and what is the importanceRead MoreThe University Of North Carolina At Chapel Hill3032 Words   |  13 PagesChapel Hill opened in 1795 as the first public college in the United States. Since then, free speech and the formation of independent ideas and opinions have been seen as integral parts of a student’s educational experience. Unfortunately, through the categorization of public college campuses as designated public forums and the implementation of restrictive student conduct codes and debilitating free speech zones, universities are denying students the expression they deserve. While these policies were

Impairment Loss and the Disclosures

Question: Describe about the Impairment Loss and the Disclosures. Answer: Introduction An impaired asset relates to the asset of the company that bears a market price lower than the amount listed on the balance sheet of the company. The probable accounts of the company to be written down are goodwill, long-term assets and accounts receivable for the carrying value bears a longer time span for impairment (Carlin and Finch, 2010). On the adjustment of the carrying value of an impaired asset, the loss is eventually recognized on the income statement. According to AASB 136, Impairment Loss refers to the value through which the carrying value of the asset or money producing unit surpasses its recoverable value. Here carrying value appertains to the amount upon which an asset is identified in the balance sheet after deduction of the accumulated depreciation along with accumulated impairment losses (Hashim, Li, and OHanlon, 2016). Nature of Impairment Loss An entity requires making a yearly assessment relating to each and every indication reflecting to each and every indication reflecting to an impairment of any asset. The following are considered as indications of impairment: (a) External source of data includes- 1.significant reduction in the market value of the asset, 2. adverse change in markets, technology, economic conditions, or laws, 3.increase in the rates of interest or rate of return.(b) The internal source of data include- 1.asset becoming obsolete or experiencing physical damage, 2.assets laying idle, being discontinued or operations being restructured, 3.An economic performance of the asset not meeting up with the expectations.(c) Dividend provided by the subsidiary, entity jointly controlled or associate- 1.in the investees consolidated financial statement, the assets including goodwill is exceeded by the carrying amount of the investment provided in a separate financial statement, 2. The dividend of the subsidiaries sur passes the entire comprehensive income which is jointly controlled entity during the term to which the dividend is declared. On receiving any indication regarding impairment of an asset, the entity needs to estimate the amount recoverable from the asset. Impairment assets possessing an indefinite useful life and goodwill are required to be tested relating impairment at least annually, whether having an indication of impairment or not. If it is difficult for estimating the recoverable amount relating to an individual asset then, in that case, the entity is required to determine the amount recoverable from the cash generation unit (CGU) belonging to the asset (Olante, 2013). These units are detailed in Para 66 to 79 of AASB 136, which are as follows: 1. It is the smallest group of assets identifiable, generating cash inflows independent from the cash inflows of other assets, 2. The existence of an active market relating to the production of output by an asset or the group, then the same should be recognized as Cash Generation Unit, 3. Consistent identification of the CGU must be accomplished from period to period for similar set or type of assets unless there is a justifiable change, 4. Determination of the carrying amount of CGU must be undertaken on a consistent basis in the manner in which the amount recoverable of the CGU is concluded. Relationship of the Goodwill CGU is provided in Para 80-90 of AASB 136 where in a business combination the goodwill acquired should be allocated to CGUs or its group by benefits expected by the synergies of the combination. Monitoring of every CGU to which the goodwill is apportioned should be least inside the entity for internal management purposes and to be smaller on an operating segment which is determined according to operating segments in AASB-8 (Payne, 2011). A CGU experiences impairment loss in the following manner: a) an impairment loss is equal to the excess of the CGUs carrying amount above its recoverable amount, b) allocation of impairment loss to CGU are as follows: 1. Reduction of the carrying amount of every goodwill which is allocated to the CGU, 2. reduction of the carrying amount of the other assets on pro rata basis, 3. While applying the rules an entity in the CGU, it should not reduce any asset lower than the highest value recoverable or zero. An impairment loss incompetent of getting allocated to any asset in the CGU is required to be allocated to the different assets in the CGU (Banker, Basu, and Byzalov, 2016). Reversal of Impairment Loss is provided in Para 109-125 of AASB 136 which are: 1) Assessment of every reporting data, if there is indication regarding any previously recognized loss of any asset apart from goodwill might not exist any longer or have diminished, 2) an impairment Loss will be allowed a reversal only if the estimates utilized for determination of the recoverable amount have changed, 3) when it is an individual asset- a) the increase in the carrying amount which is due for reversal should be less than the carrying amount provided there were no impairment experienced, b) Immediately provide for the reversal in the Profit and Loss account except that the asset is valued at revalued amount, c) consistent recognition of the reversal of the revalued assets along with revaluation requirement of the asset that is applicable in another standard, d) adjustment of the depreciation charge of an asset must follow the reversal for the remaining carrying value is apportioned systemati cally over its remaining useful life (Duh, Lee, and Lin, 2009). Para 126-137 of AASB 136 deals with the disclosures which are required to be provided relating to the following: 1) every class of assets, loss of impairment and reversals, 2) every segment that is reportable (as per AASB 8), impairment losses and reversals, a) the circumstances and events that caused reversals, b) features of an individual asset and its reportable segment, c) information regarding CGU if the current or fair value minus costs to the sale were utilized as a recoverable amount and the basis for the determination, 4) various disclosures relating to the estimates utilized for the measurement of the recoverable amount of the CGUs along with goodwill or indefinite impairment loss (Paugam and Ramond, 2015). Conclusion The main objective of (Australian Accounting Standards Board) AASB 136 is to determine the methods which an entity employs for making certain that the assets are not providing for higher than its recoverable amount. An asset is provided for at a value more than the amount recoverable only if the carrying amount is exceeding the value recoverable through the usage of an asset. An analysis of the financial statement is processed, and if the condition holds true, then an asset is termed as impaired. The standard assists in specifying the need for an entity to initiate a reversal of an impaired loss, supported with the disclosures. References Banker, R., Basu, S. and Byzalov, D. (2016). Implications of Impairment Decisions and Assets' Cash-Flow Horizons for Conservatism Research.The Accounting Review. Carlin, T., and Finch, N. (2010). Asset impairment.Managerial Finance, 36(9). Duh, R., Lee, W., and Lin, C. (2009). Reversing an impairment loss and earnings management: The role of corporate governance.The International Journal of Accounting, 44(2), pp.113-137. Guthrie, J. and Pang, T. (2013). Disclosure of Goodwill Impairment under AASB 136 from 2005-2010.Australian Accounting Review, 23(3), pp.216-231. Hashim, N., Li, W. and OHanlon, J. (2016). Expected-loss-based Accounting for Impairment of Financial Instruments: The FASB and IASB Proposals 20092016.Accounting in Europe, 13(2), pp.229-267. Olante, M. (2013). Overpaid acquisitions and goodwill impairment losses Evidence from the US.Advances in Accounting, 29(2), pp.243-254. Paugam, L. and Ramond, O. (2015). Effect of Impairment-Testing Disclosures on the Cost of Equity Capital.Journal of Business Finance Accounting, 42(5-6), pp.583-618. Payne, B. (2011). A Financial Profile Of Cash Generating Firms.JABR, 4(4), p.51.

JFK Essays (4811 words) - Assassination Of John F. Kennedy

JFK (Part 1 - The first Ricky White News Story) NOV. 22, 1963: ANOTHER STORY BLURS THE FACTS SON OF DALLAS COP SAYS DAD WAS 1 OF 3 WHO SHOT KENNEDY By Andrew Likakis In another bizarre twist to a mystery that has haunted Americans for more than a quarter century, the son of a former Dallas police officer plans to tell the world that his father was one of the assassins of President John F. Kennedy. Ricky White, a 29-year-old, unemployed oil equipment salesman in Midland, says he "had no conception of ever, ever giving this story out" but decided to do so after FBI agents began asking questions in May 1988. "I'm telling you a story that has touched me, not only others, and I feel uncomfortable just telling it to strangers," White said during a recent interview with the Austin American-Statesman. Monday in Dallas, White is scheduled to show reports material implicating his father, Roscoe Anthony White, in the 1963 assassination. It suggests that White, who died in 1971, was a member of an a ssassination team of three shooters, that he fired two of the three bullets that killed the president, and that he also killed Dallas police officer J. D. Tippit during the manhunt for Lee Harvey Oswald. Among the material: a rifle with telescopic sight that uses the same kind of ammunition as Oswald's gun; records showing that Oswald and White served together in the Marines; three faded messages that appear to be decoded orders to kill someone in Dallas in November 1963; and a son's recollections of his father's incriminating diary - a document that is missing. The press conference is being sponsored by two private groups - the JFK Assassination Information Centre of Dallas and the Assassination Archives and Research Centre of Washington - and some Midland Businessmen. The possibility of Ricky White's story being a hoax - a falsehood concocted either by Ricky or his father - has not been dismissed by the people urging him to publicly talk about the matter. During the last 27 years, many private researchers have claimed to have found evidence of a conspiracy, only to be proved wrong or deceitful. Bernard Fensterwald, executive director of the Assassination Archives and Research Centre, says if there was a conspiracy, Ricky White may have the key. "I think it's our best shot," he says, "and we better take it." J. Gary Shaw, co-director of the JFK Assassination Information Centre, says he hopes White's story will result in an investigation of the assassination by Texas authorities. Two Washington-based probes - the Warren Commission in 1963-64 and the House Select Committee on Assassinations in 1976-78 failed to resolve the enigma of the Kennedy shooting, Shaw maintains. As with previous conspiracy theories, White's story is tantalizing, the evidence intriguing. Yet, as with other theories, it raises more questions than it answers -- such as: Who issued the orders to the so-called assassination team? Why was the assassination ordered against Kennedy? And why is Ricky White telling this story now? AN OSWALD CONNECTION Using clues discovered in his father's effects and relying on available government records, Ricky White says he has determined that Roscoe White and Lee Harvey Oswald probably met in 1957. Ricky White's mother, Geneva, is gravely ill and unable to be interviewed, family members say. According to Military records, both White and Oswald were among a contingent of U.S. Marines, who boarded the USS Bexar in San Diego that year for the 22-day trip to Yokosuka, Japan. In its final report, the Warren Commission published a photo of Oswald with other Marines in the Philippines. All but one of the Marines was squatting on the ground. Ricky White says his father claimed to have been the standing Marine and claimed to have become acquainted with Oswald in Japan and the Philippines. Military records show that Roscoe White took frequent unexplained trips in the Pacific, and Ricky White says that his father's diary described those as secret intelligence assignments. It has been established in previous investigations that Oswald was discharged in 1959 and defected to the Soviet Union. He returned to the United States in mid-1962, settling first in Fort Worth with his

Sophists Definition and Observations

Sophists Definition and Observations Professional teachers of rhetoric (as well as other subjects) in  ancient Greece are known as Sophists. Major figures included Gorgias, Hippias, Protagoras, and Antiphon. This term comes from the Greek, to become wise. Examples Recent scholarship (for example, Edward Schiappas The Beginnings of Rhetorical Theory in Classical Greece, 1999) has challenged conventional views that rhetoric was born with the democratization of Syracuse, developed by the Sophists in a somewhat shallow way, criticized by Plato in a somewhat impractical way, and rescued by Aristotle, whose Rhetoric found the mean between Sophistic relativism and Platonic idealism. The Sophists were, in fact, a rather disparate group of teachers, some of whom may have been opportunistic hucksters while others (such as Isocrates) were closer in spirit and method to Aristotle and other philosophers.The development of rhetoric in 5th-century B.C. certainly corresponded to the rise of the new legal system that accompanied the democratic government (that is, the several hundred men who were defined as Athenian citizens) in parts of ancient Greece. (Keep in mind that before the invention of lawyers, citizens represented themselves in the Assemblyusually i n front of sizable juries.) It is believed that the Sophists generally taught by example rather than precept; that is, they prepared and delivered specimen speeches for their students to imitate.In any case, as Thomas Cole has noted, its difficult to identify anything like a common set of Sophistic rhetorical principles (The Origins of Rhetoric in Ancient Greece, 1991). We do know a couple of things for certain: (1) that in the 4th century B.C. Aristotle assembled the rhetorical handbooks that were then available into a collection called the Synagoge Techne (now, unfortunately, lost); and (2) that his Rhetoric (which is actually a set of lecture notes) is the earliest extant example of a complete theory, or art, of rhetoric. Platos Criticism of the Sophists The Sophists formed part of the intellectual culture of classical Greece during the second half of the fifth century BCE. Best known as professional educators in the Hellenic world, they were regarded in their time as polymaths, men of varied and great learning. . . . Their doctrines and practices were instrumental in shifting attention from the cosmological speculations of the pre-Socratics to anthropological investigations with a decidedly practical nature. . . . [In the Gorgias and elsewhere] Plato critiques the Sophists for privileging appearances over reality, making the weaker argument appear the stronger, preferring the pleasant over the good, favoring opinions over the truth and probability over certainty, and choosing rhetoric over philosophy. In recent times, this unflattering portrayal has been countered with a more sympathetic appraisal of the Sophists status in antiquity as well as their ideas for modernity.(John Poulakos, Sophists. Encyclopedia of Rhetoric. Oxford University Press, 2001) The Sophists as Educators [R]hetorical education offered its students mastery of the skills of language necessary to participating in political life and succeeding in financial ventures. The Sophists education in rhetoric, then, opened a new doorway to success for many Greek citizens.(James Herrick, History and Theory of Rhetoric. Allyn Bacon, 2001) [T]he sophists were most concerned with the civic world, most specifically the functioning of the democracy, for which the participants in sophistic education were preparing themselves.(Susan Jarratt, Rereading the Sophists. Southern Illinois University Press, 1991) Isocrates, Against the Sophists When the layman . . . observes that the teachers of wisdom and dispensers of happiness are themselves in great want but exact only a small fee from their students, that they are on the watch for contradictions in words but are blind to inconsistencies in deeds, and that, furthermore, they pretend to have knowledge of the future but are incapable either of saying anything pertinent or of giving any counsel regarding the present, . . . then he has, I think, good reason to condemn such studies and regard them as stuff and nonsense, and not as a true discipline of the soul. . . . [L]et no one suppose that I claim that just living can be taught; for, in a word, I hold that there does not exist an art of the kind which can implant sobriety and justice in depraved natures. Nevertheless, I do think that the study of political discourse can help more than any other thing to stimulate and form such qualities of character.(Isocrates, Against the Sophists, c. 382 BC. Translated by George Norlin)

McDonalds marketing Case Study Example | Topics and Well Written Essays - 2500 words

McDonalds marketing - Case Study Example McDonalds's worldwide operations are characterized by ever increasing uncertainty and competition. Against this backdrop it's essential to consider the extent to which the product and service quality has an impact on customers at its restaurants. As much as fast food restaurants are highly influenced by competitor behavior as an exogenous variable, the staff also affects the consumers' perception and behavior as an endogenous variable. This paradigm of behavior is essentially associated with the ever rising fast food restaurant competition in townships across the globe and above all customer satisfaction strategies and initiatives have shaped McDonald's global operations.Thus the consumer buying behavior is influenced by various in a way that indisputably acts like the harbinger of all organizational outcomes (Fornell, & Johnson, 1996). The theoretical and conceptual framework of this research effort would be basically determined by the relevance of the existing theoretical postulate s and the conceptual frameworks of analysis and reference. Thus there will be an in-depth examination of the available literature on the subject to identify the correlations between among a set of more significant endogenous and exogenous variables involved in customer satisfaction and loyalty at McDonald's.The behavioral dimension refers to repeat purchases and attitudinal perspective refers to customers' intention to repurchase and recommend the product to others. These are good indicators of a loyal customer. Thus corporate image of McDonald's is determined by its ability to penetrate and hold niche market segments for longer duration of time. As a result the corporate image of the company receives a boost. McDonald's has been expereining a rise in its corporate image among consumers over the past few years (Gustafsson, 2005). Corporate image depends on the company's advertising, public relationship, word-of-mouth communication and actual experience related strategies and initiat ives. McDonald's has been consumer focused and is well known for its concern for customer satisfaction and service quality. Thus there is a considerable amount of positive impact on its marketing campaigns. Repeat purchases are made by customers under extreme circumstances in the fast food industry because potential customers are attracted by price discounts and unique benefits. As much as the price of the product matters product benefits also matters. Enhanced product specifications and performance act as a compulsion on potential repeat purchasers who weigh both price and quality on one hand and product innovation on the other (DiJulius, 2003). McDonald's has succeeded here. 1.1. Hypothesis or thesis statement The thesis statement of this paper rests on the testing of the primacy and the immediacy of a core group of theoretical and conceptual perspectives appertaining to the impact of product and service quality dimensions on the customer satisfaction at McDonald's against the backdrop of the former's cultural diversity and the latter's constant exposure to competition related issues along with the defined or undefined organizational outcomes (Hayes, 2008). Both a priori and a posteriori elements of customer satisfaction are inherently included in the analysis to capture the convergence/divergence framework of reference within McDonald's employee relations and work culture.

Social science research methods and ethics Essay

Social science research methods and ethics - Essay Example Social research methods are important to give a valid reason for any particular condition or issue. It helps in understanding the cause and consequences of particular situation which further is utilized to develop policies, guidelines and improvement of human life and living conditions. Researches are done for vast reasons and various ways. Social research of any kind is obviously a complex activity. It is carried out within a variety of cultural, legal, economic, and political environments which are bound to influence the research, its scope and its focus.1 This is a person who conducts research. The research can be a group activity or an individual activity depending upon the requirement and resources allocated for the research. In both the cases there are ethical issues involved at various levels. This group is the respondent group who is an important part of the research. The interest and protection of this group is one of the prime concerns area if there are any suspect of being harmed due to the result. The research process starts with selection of an appropriate topic for the research. The research topic should be such that it contributes to the area of work. The problem is defined. The literature on the similar work or related work is reviewed and the findings of literature reviews are considered to formulate hypothesis. Once the hypothesis is formulated the appropriate research method is chosen. The research method chosen should be good enough to cover the hypothesis and topic of research. Data collection is the next step. This is a tedious process and very much depended on the responded and ability of researcher or interviewer. The collected data is compiled and analyzed for the logical results. The results are compiled in the report format and shared with others. There are six types of research methods i.e surveys, participant observations, secondary analysis, documents, unobtrusive measures and experiments. Each of these

An Original Research Design Plan Paper Example | Topics and Well Written Essays - 1500 words

An Original Design Plan - Research Paper Example The problems arise due to factors such as sexual and substance abuse within prisons. There is a high rate in consumption of drugs by inmates in prisons, which impact negatively on their health, and in the extreme cases lead to death. Substance abuse in Austin prisons is not a new trend, and it requires maximum attention, as the effects on the inmates are severe. Prisons are places meant to rehabilitate and reform the inmates, rather than to destroy them, in one way or the other. Introduction There has been an increasing rate of substance abuse in Austin prisons. Substance abuse refers to a pattern of harmful and injurious use of drugs for mood altering purposes. In other words, it is the consumption of illicit drugs for purposes meant to interfere with the normal mental condition of an individual (Chang, 2010). Although there has been treatment for drug abusers since the 1970s, this has not changed the fact of drug abuse in prisons. Scientific research shows that this treatment can h elp many victims change their behaviors and attitudes towards drug abuse (Stover and Michels, 2010). There are various reasons associated with drug abuse in prisons. These factors stem from the relationship that exists between crime and drug abuse, which is widely known. Drug abuse is implicated in three kinds of offences related to drug. That is, offences related directly to drug abuse such as theft to get money for drugs, offences defined by drug sale or possession, and offences related to a way of life that disposes an individual (substance abuser) to engage in unlawful activities. This may take the form of associating with other lawbreakers or with illegitimate markets (Jennifer et al. 2012). Substance abuse among prisoners in Austin is very dangerous due to the many negative impacts associated with it. The negative impacts of drug abuse affect the victim both socially and psychologically. The sociological and psychological effects of substance abuse on inmates in Austin are div erse ranging from mental illnesses to contraction of other diseases. In the extreme cases, substance abuse leads to death of the drug abuser. According to William and Daniel, 2005), inmates who engage in substance abuse in prisons are at a high risk of contracting chronic diseases such as HIV/AIDs, hepatitis and other sexually transmitted diseases. This occurs especially when drug abusers engage in sexual behaviors influenced by drug abuse factor. The prevalence of diseases such as HIV/AIDS in prisons is very high, increasing the rate of risk of transmission. The other serious effect that substance abuse has on individuals is relapse. Relapse to drug abuse by offenders occurs especially when they are not treated, and this makes the offenders return to criminal behavior. Relapse can bring about re-arrest and re-incarceration of offenders, jeopardizing public health and taxing criminal justice system. Therefore, this does not only affect the criminal’s social life, but also imp acts on the institutions involved negatively. Most mental illnesses in prison are a result of substance and drug abuse (Hide et al. 2012). The mental psychology of substance abusers in prisons is disturbed by intoxication. This can make the individual to become insane or interfere with the logical thinking of the individual. Substance abuse can make the individual to alter his moods and change his or her attitudes and behaviors towards a particular thing. In