جميع فقرات الانجليزية للبكالوريا

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Write a composition on embezzlement.
Typical Essay:
Embezzling is the act of taking money that has been placed in your trust but belongs to another person. For instance, someone who works in a bank may secretly steal money that he or she has been entrusted to look after. This money belongs to the bank's customers, and the employee's action can be considered embezzling.
One of the major methods used in embezzling is to falsify records and documents. A recent British case involved a bank manager embezzling 23 million GB pounds (GBP). The bank manager set up many false bank accounts and deposited millions from other bank accounts into them.
Another very successful method of falsifying records is the phantom employee. The manager may create a job role and documents for an employee who does not actually exist. The phantom employee is then paid a salary.
Even charities are threatened by embezzlement. One of the most common methods used in this case is to redirect large amounts of money for administrative purposes. Sadly, many worthwhile charities have been shut down as a result of this type of embezzling.





Write a composition on bribery.
Typical Essay:
A bribe is a form of corruption which involves the promise of money or a favor to someone in a position of power, with the hope of influencing that person's behavior. Bribery is viewed as a crime in many regions of the world, and people who are caught offering or receiving bribes may face hefty penalties. In other regions, the line between bribing and tipping is sometimes rather blurred, which can make it difficult to prosecute people for bribery, or to understand when one has crossed the line.
There are several reasons why bribery is viewed as a crime. In the first place, accepting a bribe and acting on it is a clear misuse of power, and a dereliction of duty. In egalitarian societies, the thought of greasing the way with bribes is especially distasteful, because it highlights the differences between those who can buy power or favors, and those who cannot. A bribe may also compromise the quality of a transaction. For example, when a construction firm bribes a government official to get a contract, the government official may overlook a company which provides superior or cheaper work, thereby essentially cheating the government.
Bribes can take any number of forms. Historically, bribes to public officials have been extremely common, and in some regions, this continues to be the case. Bribes also play a role in the financial industry, and even in occupations like medicine, where doctors may be bribed by drug companies to prescribe their products. Politics is also rife with bribery in many region, with people bribing politicians to achieve desired ends, and politicians in turn offering bribes to others in the hopes of attaining specific goals, like winning an election.
Drawing the line with bribes is very challenging. For example, many politicians receive healthy campaign contributions from an assortment of companies and industries. These payments could be viewed as bribes in the eyes of some critics, especially when the politicians vote and act in the interests of their biggest contributors. However, it could also be argued that these companies are certainly entitled to support candidates they like, especially when those candidates have political beliefs which align with the interests of the company.
Likewise, the practice of offering a bribe to ministry officials in some countries is so widespread that bribes are viewed almost like set fees. People who attempt to act with integrity may find that the ministry in question never approves a request or a document, thus forcing them to bribe an official to get the job done. In some cases, such bribes are even tax-deductible, with tax agencies recognizing them as a legitimate business expense.




Write a composition on money laundering.
Typical Essay:
Money laundering refers to the process of concealing financial transactions. Various laundering techniques can be employed by individuals, groups, officials and corporations. The goal of a money laundering operation is usually to hide either the source or the destination of money.
Perhaps the best way to understand the concept is to take a look at some common examples. Suppose, for example, that an employee was stealing large sums of cash from her employer without getting caught. If she was to make large deposits into her bank account, some regulator (or computer program) might notice the unusually large deposits, thereby increasing the chances of getting caught. To launder the money, the criminal might simply use the cash to make purchases and then resell the items in a legitimate market. The revenue gained from these sales is 'cleaner' and the criminal is drawing less attention to herself.
The example provided above is a particularly simple example that involves a non-cash step; actual money laundering operations are often complex assortments of various transactions. The term 'money laundering' is typically used to refer to any financial transaction that is not kept transparent. Needless to say, the practice is illegal and large penalties, fines or imprisonment may ensue
Topic23:
Write a composition on tax evasion.
Typical Essay:
Tax evasion is usually understood to be an act in which an individual intentionally chooses to not pay income taxes due. This act of not paying taxes may be conducted by simply chooses to not file an income tax return, or choosing to not include information about taxable income on the filed return. In all instances, tax evasion can be considered to be fraud, and usually carries stiff penalties.
While there are some that consider any type of omission from the tax return to constitute tax evasion, it is important to remember that it is possible to omit an item simply because the data was overlooked when filing the return. Thus, the intent of the individual plays a key role in determining if tax evasion has taken place.
However, when it can be demonstrated that the individual willfully attempted to hide information about income that was subject to withholding, the tax agency may choose to impose more than a simple interest fine on the amount omitted. The filer may be subject to stiff fines associated with the deliberate failure to file an accurate tax return, or even possibly face prosecution and some time spent in jail for the intentional negligence.
Tax evasion is considered a crime, and is often classified as fraud. All citizens suffer from tax evasion, as the act prevents the government from collecting funds to use for the operation of essential services to the population. When these funds are not collected, services have to be curtailed and thus result in a lower quality of life for all citizens.
Persons who become aware of an error on calculating taxes on reported income or notice that income was inadvertently left off the tax return for a given period should contact the tax agency and make arrangements to file an amended return as soon as possible. This will help to minimize the chances of being suspected of tax evasion, and allow the matter to be settled before interest charges become significant.

Topic24:
Write a composition on creative accounting.
Typical Essay:
Creative accounting, also called aggressive accounting, is the manipulation of financial numbers, usually within the letter of the law and accounting standards, but very much against their spirit and certainly not providing the "true and fair" view of a company that accounts are supposed to.
A typical aim of creative accounting will be to inflate profit figures. Some companies may also reduce reported profits in good years to smooth results. Assets and liabilities may also be manipulated, either to remain within limits such as debt covenants, or to hide problems.
Typical creative accounting tricks include off balance sheet financing, over-optimistic revenue recognition and the use of exaggerated non-recurring items.
The term "window dressing" has similar meaning when applied to accounts, but is a broader term that can be applied to other areas. In the US it is often used to describe the manipulation of investment portfolio performance numbers. In the context of accounts, "window dressing" is more likely than "creative accounting" to imply illegal or fraudulent practices, but it need to do so

Topic25:
Write a composition on currency counterfeiting.
Typical Essay:
Counterfeiting refers to the imitation of something with the intent to deceive. As a general rule, people use the term specifically to refer to people who replicate currency in the hopes of passing it off as legal tender. However, a variety of things can be counterfeited, from designer handbags to legal documents. In terms of counterfeiting money, counterfeiting comes with severe consequences, as it is treated as a very serious crime in most nations around the world.
Most modern counterfeiting is focused on paper money, because paper money has a higher face value. Counterfeiters use a variety of techniques to produce replicas of the desired currency, depending on the security features which a nation uses to protect the integrity of its money and the level of realism desired. For example, a color photocopier can sometimes render a credible replica of legal currency, especially when the currency is run through a washer to age it, but counterfeiters may also use sophisticated printing techniques like those used at a national mint.
Most mints around the world use a number of safety systems to protect their money. For example, many nations print engraved money, meaning that specially engraved plates which are very hard to replicate are used in the production of currency. Many countries also use specialized papers and inks, along with complex designs which are hard to copy, and they may change the look of their currency frequently in an attempt to foil counterfeiters.
Someone who is convicted of counterfeiting will spend at least a decade in prison. He or she may also be forced to pay fines or restitution, and the property used in the counterfeiting process may be seized. Counterfeiting is treated as an extremely serious crime because it devalues a nation's currency, potentially threatening its economic stability and global standi
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Write a composition on extortion.
Typical Essay:
Extortion is a crime which involves the illegal acquisition of money, property, or favors through the use of force, or the threat of force. Historically, extortion was defined as an abuse of privilege on the part of a public official who used his or her position to get money or favors, but today, people at all levels of society could potentially commit extortion. Penalties for extortion vary, depending on the specifics of the crime. In some countries, extortion is treated especially seriously because it is linked with organized crime, and sometimes special laws are designed to make it easier to prosecute and punish extortion.
To the casual ear, extortion can sound very similar to blackmail, in which people use a threat to demand payments or favors, and robbery, in which a criminal takes something by force. However, extortion is slightly different from both of these crimes. In blackmail, someone threatens to do something which is entirely legal, such as publishing a set of photographs, with the blackmailee offering payment to avoid exposure and humiliation. Extortion is entirely illegal, as it involves threats of violence or other illegal acts.
In a robbery, the violence is very real, and also very immediate. In extortion, violence may never progress beyond the stage of being a threat, assuming that the person being extorted pays up. For example, if someone is threatened at gunpoint and ordered to surrender all valuables, this is a robbery. If, on the other hand, a criminal strolls into a shop and threatens to shoot the clerk's family unless the criminal receives a share of the store's income each week, this is extortion.
Organized crime is perhaps the most famous user of extortion. For example, members of the Mafia have historically demanded “protection money” from businesses, suggesting that if the businesses don't pay up, they may be robbed or otherwise harassed. Extortion has also been used to keep community groups in fear so that they will not seek prosecution for members of a criminal organization. However, individuals may also commit extortion, as may officials, especially in corrupt agencies or governments.
In order to prove charges of extortion, a prosecutor must be able to prove either that an illegal threat was made, or that goods or services were received in exchange for such a threat. Proving such charges can sometimes be very difficult, as people may be too intimidated to testify.



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Write a composition on blackmail.
Typical Essay:
Blackmail is the crime of threatening to reveal damaging or embarrassing information in order to coerce money or other goods or forms of cooperation out of the victim. For blackmail to be effective, the blackmailer must, in most cases, have physical proof of the information he or she threatens to reveal, such as photographs or letters. Blackmail is often considered synonymous with extortion, and in this sense it may rely on a threat of action other than exposing the victim's secrets.
Some laws distinguish between blackmail and extortion, while others do not. Blackmail may be defined as extortion attempts in writing. Alternatively, blackmail may refer only to threats of action that is not illegal per se, such as revealing compromising photographs, while extortion relies on more active threats, such as physical harm.
The victim of blackmail is typically threatened with exposure of his or her private life, the consequences of which can range from embarrassing to socially devastating to legally damning. A blackmailer may threaten to expose the victim's extramarital affair, for example. Homosexuals were often blackmailed in the past, though this is less common as alternative sexualities are increasingly more accepted. At its most serious, blackmail may rest on the exposure of a serious crime, which would do infinitely more damage to the victim than complying with the blackmailer. Even secret information that is not of a criminal nature, however, can make the victim of blackmail feel that he or she has no recourse against the crime.
A relatively new form of blackmail, more similar to extortion, is known as commercial blackmail. In this crime, a business is the victim. The blackmailer threatens an action which would be devastating to the company's sales or reputation and typically demands a large payment. The perpetrator may, for example, threaten to interfere with the company's ability to conduct Internet sales. In a recent case of commercial blackmail in Australia, the blackmailer claimed to have poisoned a small random selection of the victim's candy bar products.