Examlex
Robert Morris is a convicted murderer housed in a state prison.Since his conviction ten years ago,he has been transferred three different times.Each time he gets transferred,he must learn both the formal and informal rules of the new prison.One of his observations is that each prison seems to focus on a different goal of punishment.His first prison,New York State Prison (NYSP) ,provided Robert with the opportunity to finish his GED and take college courses as well as participate in many different programs,including anger management classes and substance abuse programs.The second prison,East New York Penitentiary (ENYP) ,did not provide Robert the opportunity to participate in any of the programs offered at NYSP.In this prison,Robert did little more than sit in his cell.He felt that he was simply being warehoused in the prison with no opportunities for change.Eventually,Robert was moved across the state to West New York Penitentiary (WNYP) ,where once again,the focus of the prison changed.The corrections officers and administration at WNYP seemed to be focused on making the inmates' time in prison as difficult as it could be.The conditions were harsh and often unsanitary,and the corrections officers often verbally abused the inmates.WNYP employees found pride in trying to prevent the inmates' return to prison by making the conditions unbearable.Finally,Robert is now at Central New York Penitentiary (CNYP) ,where he is currently housed.At CNYP,there is a significant focus on the victims of crime,and inmates must participate in victim awareness classes.The employees at CNYP often focus on making it clear to the inmates that they are in prison because they deserve to be there,based on the harm that they caused to the victim and the victim's family.Robert's last prison,CNYP,was likely focused on the ________ goal of sentencing.
Full Goodwill Method
An accounting approach that recognizes the full fair value of goodwill in the acquisition of a subsidiary, not just the portion attributable to the parent company.
Non-controlling Interest
A minority stake in a company, represented by shares that do not grant the shareholder the majority of voting power.
Acquired Goodwill
The excess value paid for a company over the fair value of its identifiable net assets during an acquisition.
Non-controlling Interest
An equity interest in a subsidiary not held by the parent company, reflecting the share of the subsidiary's equity owned by external investors.
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