Saturday, May 23, 2020

International Relations A Important Form Of Relationship

International Relations is a very important form of relationship in world politics today. So far as the world is made up of individuals, states, countries and various cultures there will also be a form of interactions with one another thereby leading to International Relations. Over the years, International Relations has been governed by two major theories. These theories are known as Idealism and Realism. In addition, theories are very important in international relations this is because theories are made to have contributions and solutions to world issues. Also, Theories can be defined as the development of series of statements about rational behaviour based upon a dominant motive such as Power; such theory provides a description of the political behaviour of rational actors. (Akinboye Ottoh, 2005:53). Theories are also seen as a set of norms or values indicating how political actor ought to behave. The essence of theory for realism and idealism is to show their views on Internat ional Relations Issues. These two approaches have been seen as competing traditional approaches, furthermore, each of these approaches wants to be recognised as the major and sound approach to the study of International Relations (Dinesh). Each of these theories has its particular views on International Relations therefore believing they can explain and understand, International Relations. Idealism also known as Liberalism is a theory of International that majorly believe that the interactionsShow MoreRelatedInternational Relations : The Distribution Of Power, Development, And Dependency Within States1070 Words   |  5 PagesInternational relations are completely based off of anarchy and states making interactions between each other. Marxism helps explain a state’s ideals for why they make interactions and for what reasons. It is a theory that states how the world is being ran off of actors wanting total control over the distribution of goods and means of production in a f ree market defined by the want for profit. These ideals bring out what drives the interactions between states internationally; which in turn helpsRead MoreWhat Is Power in International Relations? Use Examples to Illustrate Your Argument1403 Words   |  6 Pagesis Power in International Relations? Use Examples to Illustrate your Argument Power can be seen as a very complicated concept within International Relations. Power in International Relations does not only refer to military might but also includes economic power, cultural power and also, soft and hard power. Brown defines power as not just one thing but three things all working at the same time. They are; the attributes that the actor has and can use, the relationships between actorsRead MoreIs the State Still the Most Important Actor in International Relations1097 Words   |  5 PagesIs the state still the most important actor in International Relations? State is commonly referred to either the present condition of a system or entity, or to a governed entity, such as a nation or a province. The state itself consists of the society, government as well as the people living there. Before the Second World War, State is often seen as the main actor in international Relations as it can declare states of wars, control most of the economic influence within the region and larger statesRead MoreWhat Is Power And What Forms Can It Shape? International Relations? Essay1672 Words   |  7 Pagesfight, cooperate and live with one another. Moreover, power in international society has never been disturbed equally. Therefore, what is power and what forms can it shape to affect international relations? The three political theories of realism, marxism and social constructivism define power in association with the taxonomy principles of concepts. Therefore, it is the purpose of this essay to examine the taxonomy principle that form the corresponding co ncepts of power with the appropriate politicalRead MoreAustralia And Japan s Relationship1591 Words   |  7 PagesAustralia and Japan’s relationship has strengthened greatly over the last few decades. Japan has emerged from an enemy at the end of world war two to one of Australia’s most important allies today. The relationship between the two focuses on a number of areas, in particular trade, as Japan’s economy is very prosperous to Australia. Maintaining such a relationship has not always been straightforward, often presenting difficulties where the countries stray in values and opinions. Diplomats from bothRead MoreEssay about power of politics1517 Words   |  7 Pagestrends in international relations, the issues at hand both now and in the past and major events that affect the field. Several groups and styles of thinking have developed throughout the centuries to make attempts at comprehending world politics and most successfully carrying out internation al relations. One of these styles of thinking is often called power politics and can be referred to as realpolitik or realism. This school of thought focuses on ways in which power affects the international arenaRead MoreThe Theories Of International Politics Essay1648 Words   |  7 PagesSeveral theoretical approaches have been developed as an attempt to explain the workings of International Politics. These different perspectives which use different methods and assumptions can be helpful in studying and predicting the actions and interactions of the actors they concentrate on and include, realism, liberalism and feminism. No single approach however succeeds in taking into consideration all factors and outcomes in world politics and each of them has distinct benefits as well as certainRead MoreInternational Relations : The Field Of Public Policy871 Words   |  4 PagesIntroduction International relations can be described as the particular study of the relationships that exist among various countries of the world (Tight 2005, 9). In this process, it focuses on the specific roles conducted by sovereign states, non-governmental organizations, multinational companies, internationally recognized non-governmental organisations as well as various inter-governmental organisations and groups. Alternatively, international relations can also be referred to as the fieldRead MoreThe Future Of Us China Relations Essay1654 Words   |  7 Pagesand the one of the most important subject in the twenty-first century. The rise of China is a relative threat to the neighbor regions or other great powers. Further, some scholars also comment that China either will replace or has already superseded the United State as the world’s only superpower. China’s growth is too rapid and massive that other nations have limited or no opportunity to compete with it. By using international relations theories to analyze US-China relations, there are three mainRead MoreEssay on Public Relations1312 Words   |  6 PagesLincoln - Fundamentally, public relation is relations with publics. (Public Relations Writing, 2000, p.10) The publics can be any group of people that shares a common interest. Through communication in different ways organizations want to establish, develop and maintain a positive relationship with different groups. This is just a basic definition of public relation but in fact it is much more challenging to really define and practice public relations. Due to the worlds rapid change

Tuesday, May 12, 2020

Lyme Disease A Dangerous Disease - 1672 Words

Lyme disease is a very dangerous disease that is rapidly increasing in occurrence and if left untreated can cause both mental and physical effects on a person. However, with proper and early treatment the symptoms generally go away and the infected person generally lives a happy and healthy life. Lyme Disease is important to study and be aware of because it is increasingly occurring and spreading to other parts of the world where before it never existed. Thus, there needs to either be a way to stop the spread or develop more preventative treatment in order to keep the amount of people infected with it down. As an Emergency Medical Technician and a future nurse, it is helpful to know more about Lyme disease. Also, I have had many dogs that have had Lyme disease and also a friend, so I was sort of familiar with the disease. Therefore, I chose to research this disease. Lyme disease, another name for Lyme borreliosis, is the most common vector- borne disease in the northern hemisphere and still continues to increase in occurrence (Pearson). In almost all instances, the bacterium, Borrelia burgdorferi, is transmitted to humans through a tick bite (Pearson). Ticks are blood-sucking anthropods that are small and they survive in urban parks and gardens where there is enough humidity and shade to prevent them from drying out (Pearson). Ticks are most active in the months between April and October, but in warmer areas they may be active throughout the entire year (Pearson). LymeShow MoreRelatedThe Treatment And Prevention Of Lyme Disease1335 Words   |  6 PagesThe Treatment and Prevention of Lyme Disease This document will provide in-depth research on the treatment and prevention of Lyme disease. Lyme disease is explained by The Centers for Disease Control and Prevention (2015) as being â€Å"caused by the bacterium Borrelia burgdorferi and is transmitted to humans through the bite of infected blacklegged ticks† (What is bacteria? Section, para. 1). As explained, Lyme disease is spread through vector-borne transmissions. A vector-borne transmission is theRead MorePathogens Essay1149 Words   |  5 Pagesenvironment. Pathogens come in a wide variety. The types are fungal, bacterial, viral, and other parasites. All pathogens can be dangerous, but two of them are more dangerous. These two types that more dangerous are fungal and bacterial. While both fungal and bacterial pathogens cause illness, they differ in the way they are transmitted, the way they are treated, and the diseases they cause. First, the way fungal and bacterial pathogens are transmitted is different. Most fungal pathogensRead MoreLyme Disease And The United States1307 Words   |  6 PagesLyme Disease in Alabama Introduction In 2010 there were 2 confirmed cases of Lyme disease in Alabama, which continued to rise until 2014 with the last reported number of 64 confirmed cases for that year alone. In September 2015 the Centers for Disease Control revised their estimates indicating that it is believed that there were more than 10 times more cases in the United States than the 30,000 reported. Lyme disease is the fastest growing transmittable disease in the United States. It is hardRead MoreIs $ Lyme Game $?1122 Words   |  5 Pages$Lyme Game$ â€Å"Chronic or persistent Lyme disease occurs if a patient who is treated with antibiotic therapy for the disease continues to experience symptoms† (Giorgi, â€Å"Chronic (Persistent) Lyme Disease†). However, according to the Infectious Disease Society of America s, (IDSA),1 guidelines, â€Å"no convincing biologic evidence† exists that chronic Lyme infections can remain in patients bodies after standard treatment (Wormser, et al., â€Å"The Clinical Assessment, Treatment, and Prevention of Lyme DiseaseRead MoreStray Animals And Cats And Dogs987 Words   |  4 Pagesthe number of stray animals and keeping them healthy(CDC). One of the reasons there are stray animals in Baton Rouge is they are allowed to roam the streets. When they are allowed to roam they pick up Zoonotics disease. According to the Center For Disease Control Zoonotics diseases can be transmitted to people from animals. Others like rabies and leptosptrosis are also commonly spread by animals that are not cared for properly(CDC). For example, the larvae of a roundworm will dig into the skinRead MorePet Pets And Pet Owner1520 Words   |  7 Pagestroublesome, and expensive as caring for a child. But it is just as rewarding and for those of us who don t have kids, our pets become our family. Just as we get our children vaccinated against common diseases, we should also get vaccinations for our pets, vaccinations that can protect them from dangerous and sometimes deadly diseases.Recently during a trip to my vet to have my dog sasha treated for a calcium deficiency, he informed me about updated recommendations on vaccinations and exams that areRead MoreCase Studies1488 Words   |  6 Pagesinfection. Case 1.2 1. Lyme disease caused by the Borrelia burgorferi bacteria. This type of bacteria is not classified as either gram-negative or positive but because of the spirochetes doublemembrane envelope the organism is often classified gram-negative. 2. The client most likely acquired her infection through the bite of an infected tick while at summer camp. 3. The diagnosis would have most likely been different if the camp was located in Arizona because Lyme disease does not occur nationwideRead MoreAnalysis : Kiss The Bugs Goodbye ! 1336 Words   |  6 Pagesprone to a bite than others—you ll likely stop at nothing to keep them away, harsh chemicals and all. A survey of 2011 U.S. adults found that almost 75% are more concerned with the many diseases transported by mosquitoes and ticks, like Lyme disease, West Nile Virus and chikungunya, than with potentially dangerous chemicals in their bug spray. But a new invest igation by the product-testing group finds that you have more natural options that are even more effective. In Consumer Reports’ entire historyRead MoreAir Pollution - The Causes and Effect1116 Words   |  5 Pagescontributing to asthma, emphysema, heart disease, and other potentially lethal conditions. Managing air pollution causes, and defending successful safeguards like the Clean Air Act, is critical to the human, economic, and environmental health of our communities. America’s power plants are our biggest industrial polluters. Each year they pump more than two billion tons of carbon dioxide into the air. Carbon pollution is causing climate change that drives dangerous heat waves and worsening smog pollutionRead MoreThe Effects of Industrial Pollution887 Words   |  4 Pagesincludes on humans is an increase of many diseases, which include, Lyme disease, plague, and cholera. (causes and effects of industrial pollution) Industrial Pollution it has an effect on the wildlife gives many animals that live in the arctic fewer hunting opportunities and there will be an increase of shortage in food. As population size is decreasing, sea platforms are moving further apart and the swimming conditions are becoming more dangerous. (Polar Bears have the highest level of toxics

Wednesday, May 6, 2020

History of Auditing Free Essays

string(46) " note the progression of accountancy as well\." | | |The History of Auditing | |A detailed overview | | | | | | | | Auditing has a rich history within the United States. There have always been various rudimentary forms of auditing when the first businesses were started; however the focus of this paper will be on auditing standards within the twentieth century. To look beyond that departs from what would typically be termed as â€Å"modern accountancy† and its relevant roots. We will write a custom essay sample on History of Auditing or any similar topic only for you Order Now Author Bruce Marshall helps describes why this historic perspective is so important of our field: â€Å"Accountancy is a recognized profession like those of law and medicine. †¦ In fact it might not be too much to say that it is regarded as the most important of all the professions. Indeed it is the cornerstone upon which the whole industry of our Empire is built. †[1] Establishing a Need for Auditing In one of the earliest forms of organized auditing, the American Institute of Certified Public Accountants issued a series of pamphlets to the accounting profession in 1917. The pamphlets were designed to guide financial statement analysis and auditing in general, offering more transparency to the emerging corporations that were springing up around the country. Strong motivation for this release came from the Federal Trade Commission and the Federal Reserve Board, stemming from a panic in the previous decade that had sent chills through the investment community. Both entities wanted to offer a stabilizing force to help guide the United States’ corporate growth. An early accounting journal discusses the pamphlets: â€Å"The memorandum is of such importance that it has been reprinted in full in this issue of The Journal of Accountancy and we are confident it will appeal to all readers. To the members of the institute it will serve as a guide in all their audits for credit purposes, and they will understand that the burden of proof will be upon them if they omit any of the procedure laid down in the memorandum. [2] The pamphlets were an adequate start, yet lacked the authority to be the final solution for stability. Federal Trade Commission Chairman W. E. Humphrey delivered a well timed statement on the progress the FTC had made, but also addressed some of the limitations: â€Å"I am constrained to believe that the business of this country, and particularly big business, is more and more forced to the conclusion that honesty is not only the best policy, but that it pays the highest dividends. I feel that there has been a tremendous improvement in the conduct of the business of the country over the last few years, but the time has not come, and I regret to say that it seems far off, when the strong arm of the government will not be needed to protect the public from greed, monopoly, fraud, and unfair practices. †[3] Humphrey however, could not foresee how right he actually was. After an especially lucrative decade for investors in the roaring twenties, one of the most devastating financial crises struck the United States in 1929 as the NY stock exchange came tumbling down. Corruption and greed were rampant among most major companies, whom often distorted how risky their operations actually were. Margin borrowing by investors allowed huge amounts of debt to be taken on without proper risk mitigation. Investors, knowing no better, had dumped small fortunes into the market. The fragile infrastructure of the system couldn’t handle the load and eventually caved in. Those companies that would survive the crash needed standardization and change in order for the investors’ faith to be restored. The Federal Trade Commission stepped in to fill this need. The first official document: â€Å"Verification of Financial Statements,† which was solely dedicated to provide guidance for audit, was released the same year as the crash. This document dove further than the previous decades’ pamphlets did, focusing in on small and medium sized companies, as well as the general need for the customized auditing tailored to each different companies, based on need. In response to the extreme amounts of personal wealth destroyed during the tock market crash in 1929 and the ensuing depression, Congress was forced to take even more action. The suggested guidelines outlined by the FTC were just not enough to ensure a stable economy. The regulation of business and the accounting firms is commonly recognized to have been born just after the Securities and Exchange Commission (SEC) was established in the mid 1930s. Despite public investment being in an advanced stage at the time, corpora te regulation was practically unheard of. The SEC was a product of both the Securities Act and the Securities Exchange Act. William Raymond offers insight on the initial operations of the SEC and how the investor took advantage: â€Å"There are probably thousands of investors throughout the country who are at a loss to understand what value is all the data gathered by the Securities and Exchange Commission, which is headquartered in Washington and no convenient way for the investor to visit and secure the valuable data themselves. To these investors, the commission offers a very adequate mailing service, through which various actions by the commission, decisions and other matters may be obtained simply by requesting the placing of their names on the mailing list. [4] Even from the beginning, serious debates raged in Washington about whether it was constitutional for the government to be involved in public corporations, much less private ones. Without regulation, there was fear another collapse was unavoidable. Establishing standards for preparing and auditing financial statements was decided to be the ba re minimum that was essential to steer clear of any future turmoil. The authority to set the rules and oversight for what would become â€Å"auditors† was given to the SEC. Auditors themselves were allowed to set their own standards, but final say was still in the hands of the SEC. It is important to distinguish between accounting standards and auditing standards. Although related, auditing is but a piece of accounting. Nevertheless, to truly understand the history of auditing, one must note the progression of accountancy as well. You read "History of Auditing" in category "Essay examples" Regulating Auditing Procedures In recognition of the expertise and resources of the accounting profession, the SEC has traditionally looked to the standard setting bodies from the private sector to provide a foundation for improving accounting principles and reporting standards. The private sector offered a baseline set of guidelines, which the SEC built off of. From 1938 and 1959, the Committee on Accounting Procedure (CAP) issued 51 Accounting Research Bulletins. The ARBs formed the basis of what is probably the single biggest resource to accountants today. GAAP, or the generally accepted accounting principles, is the foundation of all modern accounting. By 1959, CAP had been replaced by another entity, the Accounting Principles Board (APB). The APB was responsible for 31 new general accounting standards from 1959-1973. This transition would mark the beginning of a plethora of different organizations over the years which would guide the practice. To improve the quality of audits in the 1960’s, the bigger companies added a new technique. Peer review, as it was called, required firms to confirm the accuracy of one another. It was so effective; the AICPA eventually added it as a requirement in 1977 for any member of the CPA division (within the AICPA). Firms were not required to join this division, but those who did agreed to a peer review as part of the guidelines. Eventually the peer review was deemed mandatory for all firms, membership or not, as part of the complete overhaul to the self control systems in 1989. The restructuring enacted change in the AICPA’s bylaws that required all members who practice must belong to a special group within the parent organization called the SEC Practice Section. The Practice Section had numerous guidelines for membership. The most notable included provisions that each member must engage in a peer review with another firm of comparable size. The point of the provision was to offer further reassurance to investors that operating accountants had adequate control mechanisms, regarding the integrity of GAAP and GAAS. While peer review is not a complete test, the idea is that a sampling of a firm’s work represents an adequate representation of the entire operation. Auditing every piece of work in a firm would be a completely unreasonable request, thus sampling method would have to suffice. Any findings from the peer reviews were available for viewing by the general public. Each firm is issued a report that contains the audit results and sometimes even comments on how the firm might improve its reporting procedures. Occasionally, a reader might even find the resulting changes made and any comments the audited firm has made regarding the issue. This open communication was a significant step forward towards complete transparency. William Kinney comments on what is important to the users: â€Å"Internal controls are also important to investors, the government, and ociety as a whole since they may affect long-term confidence in corporate accountability, and in the corporate form of organization. †[5] Despite this transparency, the increasingly complex business environment was proving to be too much to handle for one part time regulating committee, even with peer reviews. In order to solve this issue, an independent organization was necessary to help cater to the interests of investors, accountants and creditors. A full time committee eventually ended up relieving the AICPA of its duties. FASB, or Financial Accounting Standards Board, was officially created in 1972. FASB’s primary responsibility surrounds setting ground rules in all non governmental entities. These ground rules covered anything from revenue recognition  and all other broad topics, to specific topics such as dividends. Marshall Armstrong writes in detail about its purpose: â€Å"The objective of the qualitative standards is to provide guidance in determining the substance of a transaction or event, regardless of its form, and a moral and ethical basis for its fair presentation in financial reports. [6] These standards are officially recognized by the SEC as the authoritative standard. Even with the establishment of FASB, the AICPA still existed to a limited extent. Through the means of the Accounting Standards Executive Committee, the AICPA works to collaborate with FASB on common objectives. Membership practices in FASB are intended to keep a level of independence but still effectively opera te with the private sector in mind. It operates under the auspices of the Financial Accounting Foundation (FAF), which consists of sixteen trustees, twelve of whom are elected by representatives of FAF’s sponsoring organizations — the AICPA, the American Accounting Association; the Financial Executive Institute; the Securities Industry Association; the National Association of State Auditors, Controllers and Treasurers; the Institute of Management Accountants; and the Government Finance Officers Association. The other four at-large members are appointed by the FAF itself. The FAF, in turn, appoints the members of the FASB and its advisory council. It is also responsible for funding the FASB. †[7] The first specific auditing standards were issued way back in 1939. The American Institute of Accountants authorized the appointment of a standing committee to advise on auditing procedure. By 1941, the AIA had released a several statements with the purpose to guide the individual auditor. Most notably was the â€Å"Statements on Auditing Procedure†, which offered a baseline for how auditors should responsibly approach individual audits, while using proper judgment. These â€Å"SAP† s would be the first of 54 future statements issued up until 1970. The SEC required all auditors to swear upon their work, that it followed these generally accepted auditing standards. To help with compliance of this requirement, the SEC released the â€Å"Generally Accepted Auditing Standards—Their Significance and Scope. † Within ten years, the committee combined twenty-four of the pronouncements into one single body which would be referenced often during the process of internal control. Other notable consolidation efforts included the 1962 release of the â€Å"Statement of Auditing Procedure No. 33† which combined many of the standards trickled out between 1949 and 1963. This baseline document was turned into a single presentation, being coded in the process by 1972. The 1972 revision was held under the title: â€Å"Statement on Auditing Standards† or SAS. With the combination and official first uniform document, the committee officially changed its name to the Auditing Standard Executive Committee (AudSEC). In the next six years, AudSEC released 23 total SASes as a guideline for auditors. The AICPA continued to conduct numerous studies through committees on how to operate most effectively as a tool to the accounting profession. By 1978, the Auditing Standards Board (ASB) was the newest incarnation of an organized body charged with setting standards for the profession. An AudSEC’s successor, the ASB operated as 15 members with the responsibility to make relevant public statements, without having to obtain clearance first from the AICPA. Furthermore the ASB would set ground rules for how an auditor performs his assessment in regards to whether financial statement presentation conforms to the generally accepted accounting principles. Before setting new standards, the ASB will carefully gather all relevant opinions, including those of the Chief Accountant of the SEC as well as various other well known and respected individuals in the profession. The ASB replaced all previous senior technical committees in regards to the GAAS. The Public Oversight Board (POB) was created in 1977, which further helped to push transparency in the industry. The POB is a watch group entity responsible for oversight of the processes of the SECPS. The POB is an independent organization, which despite being funded by the SECPS, controls its own membership. If a firm has more than thirty SEC audit clients, then the POB will engage in reviews of the firm. The reviews can also take place in firms with less than thirty SEC audit clients, but the frequency of them is far fewer. Furthermore, the SEC will periodically inspect a sample of the peer reviews and even compile an annual public report that details its operations for the year. Auditing in Modern Times Over seventy years after the stock market crash of 1929, again the Unites States would be struck by the uncertainty of the public corporation. The collapse of Enron revealed fraudulent accounting practices by the energy company itself and its accounting firm Arthur Anderson. By creating special purpose entities, Enron and Arthur Andersen effectively hid massive amounts of Enron debt, making the company appear much more profitable than it actually was. The house of cards built by Enron eventually collapsed leaving the SEC to sift through the rubble to discover what had actually happened. Also complicit were Arthur Andersen and lead Partner David Duncan. Duncan earned $700,000 annually to manage this account, plus part of Andersen’s partnership profit pool. To appease Enron, he apparently did not require many large audit adjustments for several years, and often signed off on financial statements that were, by any reasonable standards, unclear and misleading. This shoddy work and attempts to eliminate key evidence led to Andersen’s felony conviction and demise – apparently ignoring its founder’s key slogan of thinking straight and talking straight. [8] In response to the Enron collapse as well as the other companies which went down in its wake, the SEC was forced to up the ante, so to speak, with public transparency and accountability. In 2002, the Sarbanes-Oxley Act was put into place, which drastically altered the structure of GAAP. Through the Sarbanes-Oxley Act, the Public Company Accounting Oversight Board (PCAOB) and the Securities Exchange Commission (SEC) were given the final say over all auditing standards. Registration was required with the PCAOB for CPAs and CPA firms who worked with public companies. Once registered, members must adhere to all standards, principles, rules, and interpretations set forth by the PCAOB. Further restructuring surfaced in 2004 as the PCAOB was set as the authority on public companies (as it pertains to GAAS), while the ASP oversaw private companies. Chuck Landes, a VP with the AICPA, speaks to the changes in an interview with the Ohio Society of CPAs: â€Å"Auditing standards have changed and now call for more attention to the audit itself. Auditing is a serious business and it needs to be taken seriously. You can’t be a part-time auditor. I see firms making intelligent decisions about being in the audit business and committing the necessary resources around the audit function. In our new risk assessment standards, having an understanding of the industry is essential. †[9] The unfortunate trend with auditing standards is that a tragic event usually occurs for the foundation to adjust. It is a great system to catch and fix problems, but as the time passes, the scale of the instigating event becomes larger and larger. As long as there are men and women with greed, there will be a need for auditing. Armstrong, Marshall. 1973. FASB will develop broad qualitative standards. The CPA Journal (pre-1986)  43,  no. 000010,  (October  1):  844 Bateman Co. A History of Accounting Auditing Standards. February 2002. http://www. batemanhouston. com/newsStds. htm Humphrey W E. 1928. A Friend of Honest Business. Nation’s Business (pre-1986),  June  5,  31. Kinney, William R. , Jr. ,  Maher, Michael W. ,  and  Wright, David W. 1990. Assertions-Based Standards for Integrated Internal Control. Accounting Horizons  4,  no. 4,  (December  1) Lasch, Erin. 2002. Chuck Landes is Rewriting Audit History. Catalyst 48-50 Marshall, Bruce. 1958. The Bank Audit. Edinburgh: Houghton Mifflin. Alan Reinstein,  Stephen R. Moehrle,  and  Jennifer Reynolds-Moehrle. â€Å"Crime and punishment in the marketplace  :Accountants and business executives repeating history. †Ã‚  Managerial Auditing Journal  21,  no. 4  (May  1,  2006):  420-435. Raymond, William T. (1935,  July  29). SEC Keeps Investors Informed. Barron’s (1921-1942), pg. 8 Richardson, AP. â€Å"The Federal Reserve Board and audits. †Ã‚  Journal of Accountancy (pre-1986) 23,  no. 000006  (June  1,  1917):  452. ———————– 1] Marshall, Bruce. 1958. The Bank Audit. Edinburgh: Houghton Mifflin. [2] Richardson, AP. â€Å"The Federal Reserve Board and audits. †Ã‚  Journal of Accountancy (pre-1986) 23,  no. 000006  (June  1,  1917):  452. [3] Humphrey W E. 1928. A Friend of Honest Business. Nation’s Business (p re-1986),  June  5,  31. [4] Raymond, William T. (1935,  July  29). SEC Keeps Investors Informed. Barron’s (1921-1942), pg. 8 [5] Kinney, William R. , Jr. ,  Maher, Michael W. ,  and  Wright, David W. 1990. Assertions-Based Standards for Integrated Internal Control. Accounting Horizons  4,  no. ,  (December  1) [6] Armstrong, Marshall. 1973. FASB will develop broad qualitative standards. The CPA Journal (pre-1986)  43,  no. 000010,  (October  1):  844 [7] Bateman Co. A History of Accounting Auditing Standards. February 2002. http://www. batemanhouston. com/newsStds. htm [8] Alan Reinstein,  Stephen R. Moehrle,  and  Jennifer Reynolds-Moehrle. â€Å"Crime and punishment in the marketplace  :Accountants and business executives repeating history. †Ã‚  Managerial Auditing Journal  21,  no. 4  (May  1,  2006):  420-435. [9] Lasch, Erin. 2002. Chuck Landes is Rewriting Audit History. Catalyst 48-50 How to cite History of Auditing, Essay examples

Saturday, May 2, 2020

NIOSH Essay Example For Students

NIOSH Essay The National Institute for Occupational Safety and Health (NIOSH) and theOccupational Safety an Health Administration (OSHA) were established by theOccupational Safety and Health Act passed by congress in 1970. NIOSH is a partof the Center for Disease Control (CDC) and is the only federally funded andcontrolled division responsible for conducting research and makingrecommendations for the prevention of work related illnesses and injuries. It isimportant to understand the OSHA and NIOSH are two separate agencies. OSHA ishoused under the Department of Labor and is responsible for the development andenforcement of workplace health and safety regulations. NIOSH on the other handis in the Department of Health and Human Services and is a research agency. NIOSH was created when the US Secretary of Labor was directed by congressthrough section 2B (5,6) of the OSH Act to provide for research in the fieldof occupational safety and health, including the psychological involved, and bydeveloping innovative methods, techniques, and approaches for dealing withoccupational safety and health problems: by exploring ways to discover latentdiseases, establishing causal connections between diseases and work andenvironmental conditions, and conducting other research relating to healthproblems, in recognition of the fact that occupational health standards presentproblems often different from those involved in occupational safety. Duringits 25 year history NIOSH has had its function revised two times, once in 1977by amendment to the Coal Mine Health and Safety Act and in 1995 when the U.S. Bureau of Mine Health and Safety Research was consolidated and placed in NIOSH. These changes allowed NIOSH to play the same role in the mining industry thatthey played in all others. The duties and responsibilities of NIOSH are numerousbut include: ? Investigating potentially hazardous working conditions asreported by employees or employers. ? Evaluate the hazards of new technologiesand work practices. ? Researching, Creating and Evaluating methods forpreventing disease, illness or injury in the workplace. ? Providing educationand training to individuals preparing for or actively involved in the field ofoccupational safety and health. ? Recommend occupational safety and healthstandards to OSHA. Many of the efforts of NIOSH are targeted at anticipatingworkplace crisis and making sure that they do not come to pass. An example ofone of these efforts is the many mine disaster that have been prevented as aresult of the pillar system developed by NIOSH for longwall mining. Anotherexample is the many health emergencies that have been avoided as a result of theNIOSH in formation hotline. As a federal agency NIOSH has given itself both avision and a mission statement. Its vision is Delivering on the Nationspromise: safety and health at work for all people through research andprevention. The mission of NIOSH is to provide national and worldleadership to prevent work-related illness, injury and death by gatheringinformation, conducting scientific studies and translating the knowledge gainedinto products and services. NIOSH has given itself four strategic goals forthe next decade. The first goal is to conduct a targeted program of researchto reduce morbidity, injuries and mortality among workers in high priority areasand high-risk sectors. In order to accomplish goal number one NIOSH willfollow NORA or the National Occupational Research Agenda. NORA breaks NIOSHresearch down into 3 distinct areas, disease and injury, workenvironment/workforce and research tools and approaches. Each of the three areashas specific areas of research that will be targeted . The following is a brieflist of the targeted research areas: Disease and Injury Allergic and IrritantDermatitis Hearing Loss Low Back Disorders Cumulative Trauma Disorders WorkEnvironment Emerging Technologies And Workforce Indoor Environment SpecialPopulations at Risk Research Tools and Cancer Research Methods ApproachesControl Technology and PPE Exposure Assessment Methods Risk Assessment MethodsIt is understood that while there are many other areas of research that maystill have importance, under NORA these will be some of the areas receiving themajority of research attention at this time. The second goal is to develop asystem of surveillance of major occupational illnesses, injuries, exposures andhealth hazards. Congress decided in 1986 that the ability to identify,quantify and report work-related injury and disease is vital to prevention. Tomake optimal use of public resources to conduct this surveillance NIOSH hascreated partnerships at Federal, State and Local levels throug hout the country. .ufbe23b43c33168821a798d94370e87d9 , .ufbe23b43c33168821a798d94370e87d9 .postImageUrl , .ufbe23b43c33168821a798d94370e87d9 .centered-text-area { min-height: 80px; position: relative; } .ufbe23b43c33168821a798d94370e87d9 , .ufbe23b43c33168821a798d94370e87d9:hover , .ufbe23b43c33168821a798d94370e87d9:visited , .ufbe23b43c33168821a798d94370e87d9:active { border:0!important; } .ufbe23b43c33168821a798d94370e87d9 .clearfix:after { content: ""; display: table; clear: both; } .ufbe23b43c33168821a798d94370e87d9 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .ufbe23b43c33168821a798d94370e87d9:active , .ufbe23b43c33168821a798d94370e87d9:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .ufbe23b43c33168821a798d94370e87d9 .centered-text-area { width: 100%; position: relative ; } .ufbe23b43c33168821a798d94370e87d9 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .ufbe23b43c33168821a798d94370e87d9 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .ufbe23b43c33168821a798d94370e87d9 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(; position: absolute; right: 0; top: 0; } .ufbe23b43c33168821a798d94370e87d9:hover .ctaButton { background-color: #34495E!important; } .ufbe23b43c33168821a798d94370e87d9 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .ufbe23b43c33168821a798d94370e87d9 .ufbe23b43c33168821a798d94370e87d9-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .ufbe23b43c33168821a798d94370e87d9:after { content: ""; display: block; clear: both; } READ: An Ordinary Outlook EssayAn example of this type of surveillance is the FACE program or FatalityAssessment and Control Evaluation. In this program partnerships formed withstate Health Departments allow NIOSH to investigate worksites where fatalitieshave occurred. NIOSH conducted 139 such investigations in 1998. Following theinvestigations NIOSH gives prevention recommendations to the employers andworkers. Other partnerships have been formed with the Consumer Product SafetyCommission to study non-fatal occupational injuries and with the EPA to studypesticide related poisonings. The third goal is to increase occupationaldisease and injury prevention activities through workpl ace evaluations,interventions and recommendations. NIOSH has 5 separate programs aimed atachieving goal number three. The first being Health Hazard Evaluations. Theseare conducted at the worksite, based on the request of workers, employers orgovernment agencies. Specific recommendations will be made following an HHE toprevent hazards at the worksite evaluated. The second program is InterventionEffectiveness Research. These are conducted to evaluate how effective currentprevention methods are at reducing injuries, when there are known hazards. Thethird is Control Technology Assistance. In this program NIOSH work with industryto create practical solutions to hazards that will have a broad impact onworksites. The fourth is Recommendations. NIOSH disseminates its researchinformation to the public to have a greater impact on hazards that may affectpeople at home as well as work. The fifth and final is Respirator Certification. This program conducts site audits, investigates respirator problems in thefield, studies proposed modifications, and conducts research to improverespirator use and performance. The fourth and final goal is to provide workers,employers, the public and the occupational safety and health community withinformation, training and capacity to prevent occupational diseases andinjuries. NIOSH is also responsible for many different types of publications,such as Criteria Documents, Current Intelligence , Bulletins, NIOSH Alerts,Updates, Hazard Controls, Hazard Identifications, Reports of Investigations andInformal Circulars. Criteria Documents provide the basis for occupational safetyand health standards. Each document generally contains a review of scientificand technical information on a particular hazard, existence of safety and healthrisks regarding the hazard and a review of the control methods. These documentswill make recommendations for minimizing safety and health risks. Theserecommend ations may include medical monitoring, exposure assessment, workertraining, control technology, personal protective equipment and record keeping. An example is a 1998 document relating to the criteria for occupational noiseexposure. In the document NIOSH reaffirms the recommended exposure level foroccupational noise. The level has been at 85 Db since 1972. For occupations thatexceed the REL the document recommends a hearing loss prevention program thatincludes all of the following, exposure assessment, engineering andadministrative controls, proper use of hearing protection, audiometricevaluation and education. Current Intelligence Bulletins review, evaluate anddisseminate new information about occupational hazards . An example of such adocument is a 1997 bulletin on the commercial fishing industry fatalities inAlaska. The document uses great detail to describe the difference betweencommercial fishing in Alaska and other areas. Much of the harvesting is doneusing different machinery and weather conditions than the rest of the industry. NIOSH recommends that there be continued training with regards to the CommercialFishing Industry Vessel Safety Act, aimed at reducting injuries and fatalitieseven further. NIOSH Alerts briefly present new information about occupationalillnesses, injuries and deaths. They generally ask for immediate action on thepart of the employer, employee and safety and health professionals to reduce therisks and implement controls with regards to the hazard addressed by the alert. An example is an Alert from December of 1999 entitled Preventing Injuries andDeaths of Workers Who Operate or Work Near Forklifts. In the report, NIOSHstates that over 1021 deaths have occurred as a result of forklifts in the past10 years. Of that, 22% occurred as a result of a forklift overturning. NIOSHgive the current OSHA regulations, and manufacturer recommendations for safeoperation. It then give specific case data to drvie the point home to thereader. After they have the readers attention NIOSH give its recommendations toincrease safety, which include ? Use seat belts if they are available ? Reportany damage problems noticed or occurring during your shift. ? Do not jump froman overturning forklift. ? Use extreme caution on grades and ramps. Additionalrecommendations are available but are too numerous to mention for the purpose ofthis example. Updates are brief publications that provide information on NIOSHfindings and recommend preventative.

Tuesday, March 24, 2020

Website Launch Checklist 25+ Things to Check Before Launching Your Site

Are you preparing to launch your WordPress website? To help make it a success, we created this handy website launch checklist to ensure a smooth launch when you make your site public.Well cover everything from proofreading to testing performance. And while some of these tips might seem a little basic, thats kind of the point! We want to help you make sure that you didnt accidentally overlook some small, but important, aspect of your website.To do that, take a few minutes and run your website through this list Content should be easy to read font size, short sentences, bullet points, lots of white spaceImages must be optimized, properly labeled and have alt textAudio and video files need to work properly2. Make sure you have a contact pageNot only does a contact page allow visitors to get in touch with you, it adds credibility and improves the trust quotient of your website. Find out how to add one to your website in this post.3. Test your sites usabilityCheck that all functional aspe cts of the website work as intended. Usability is important for conversions as well as for overall SEO. Most importantly, you need to look at each element on your website just as a visitor would.Ensure that images are optimized for speedIn particular, test all call-to-action forms and contact formsOn a multi-user site, check the login procedure, roles, and credentialsCheck out overall experience through the eyes of a user consuming content on the websiteIn case youve put autoresponders in place, make sure they respond as you intendedIf your website is going to accept payments, do a test run of each step in the purchase/payment process, including the success page redirect. This includes downloads, sign-ups, shopping cart functions, payment processing, email notifications, buttons, and links4. Make sure your navigation worksAt no point should visitors be unsure of which button to click next on your website. Besides, your on-site search should work smoothly and accurately. Try moving t hrough the different locations on your website as a casual visitor would.Read this post for more tips on how to create a great navigation structure.5. Check for mobile-friendlinessTesting for compatibility with mobile devices is now an essential part of any website launch checklist, given Google’s focus on mobile-first indexing. Consequently, your website must be mobile-friendly, and just as functional and pleasing on mobiles as it is on desktops.In other words, text should be easy to read on mobile devices, content should be the same on both versions of your website, navigation is easy, buttons have proper spacing, etc.Fortunately, you can use Googles own tool, Google’s Mobile-Friendly Test  to test these aspects.6. Review browser compatibilityIts not enough to view the website from your browser alone. Additionally, you need to see how it appears in different versions of major browsers. At the bare minimum, youll need to test it on Chrome, Firefox, and Safari.Again, youll find free tools like  Browsershots  for this purpose. It uses a number of computers at different locations to open your website in various browsers. It then captures screenshots of your web pages in different browsers and uploads them to a central dedicated server for your review.7. Run compatibility testingSometimes, it can happen that plugins dont play nice with each other. Therefore, its advisable to run a compatibility test using plugins like PHP Compatibility Checker. This avoids glitches on account of plugin, theme, or WordPress update conflicts. PHP Compatibility Checker Author(s): WP EngineCurrent Version: 1.5.0Last Updated: July 30, 66%Ratings 904,470Downloads WP 3.5+Requires 8. Get ready for 404sSure, 404 errors are not likely on a new website. Nevertheless, a visitor may mistype or somehow land on a â€Å"Page Not Found† error message. Just so you dont lose this visitor, and to improve user experience, crea te a custom 404 page. 404page your smart custom 404 error page Author(s): Peter RaschendorferCurrent Version: 11.0.4Last Updated: October 6, 98%Ratings 875,900Downloads WP 4.0+Requires Not only that, you can set up email alerts to track 404 errors from the moment your site goes live, and fix them early.9. Make sure URLs are correctOften, when a site is moved from the staging area to production, its necessary to change all the URLs. Make sure to double-check that all the URLs are correct on the live version of your site before you move any further through the website launch checklist.10. Make sure you have clear calls-to-actionThis is one check you cannot afford to ignore ensuring the site has clearly defined call to action elements. Call to actions help funnel your visitors to the most important locations. Or, they can help you build an email list, if thats your goal.11. Install and configure an SEO pluginInstall the  Yoast SEO plugin  or any oth er SEO plugin to optimize for SEO. Make sure every page has a unique title, a meta description, and is optimized for keyword usage. Learn more about basic WordPress SEO here.12. Configure your permalinksUsing permalinks that describe the content of each page makes them easy to remember, more usable, and more SEO-friendly. Find out more about how to configure permalinks in this post.13. Check your XML sitemaps/HTML sitemapMost SEO plugins usually build a sitemap for you automatically, but you should double check that it:Really does exist.Is working properly and includes all the content it should.14. Check your robots.txt FileA robots.txt file also helps search engines to crawl your website more efficiently. You can learn more about this in Googles guide on the subject, and we have an article on how to optimize your WordPress sites robots.txt file.15. Test for AMP compatibilityIn case you’re using Google’s AMP project to speed up your site for mobile visitors, hop on a m obile device or an AMP tester tool and make sure that everything is working properly.16. Test social media integrationTry out your social icons to see if they are working as they should. Do they link to the right pages? Do you have the right buttons installed? Does the share functionality work right, if youre using it?17. Check your sites accessibilityAccessibility is all about making sure your site is usable for  everyone, even those with disabilities. Learn more about WordPress accessibility.18. Put a backup solution in placeRight before launching your website, take care to install a suitable backup solution and test it before you hit the launch button. It can save you a load of heartache and sleepless nights if something happens to your site after launch.19. Secure your websiteSimilarly, you really should take security seriously from the very beginning. In particular, the Admin area  should be made as secure as possible to prevent entry of malicious bots and hackers.20. Confi rm your SSLDo you know that your website runs the risk of being labeled as Not Secure if it does not have an SSL certificate? Our earlier post can help you with adding an SSL certificate to your site. Also, you can use free online checkers to find out if theres anything missing with your certificate.21. Keep out spamBecause of WordPress popularity, ensuring you have an  anti-spam solution  is a necessity when going through any website launch checklist. It makes comment management easier and your website safer.23. Update the timezoneAll scheduled activities and plugins rely on the time maintained by your WordPress. Therefore, its important to set up the timezone properly on your WordPress site. You can do this by going to  Settings General and looking for the  Timezone drop-down.24. Take care of the boring legal stuffTruly, this is the most boring part of our website launch checklist. However, its necessary if you dont want to get into legal issues later.Take care that requi red licenses are in place for images, fonts, plugins, etc.Consider including a Terms of Service to explain your services in detail.  Auto Terms of Service and Privacy Policy can help you get started with thisIn case your website is an ecommerce store or deals with money in any way, you should add a comprehensive Terms and Conditions sectionIf youre collecting data, its comforting to users if your Privacy Policy reassures them that their personal details are in good hands. Compliance with the GDPR (General Data Protection Regulation) is necessary, too.A cookie warning is a legal requirement in many jurisdictions, so take care to include oneCheck out the legal requirements in different geographies for age verification, consent requirements, credit card processing and more.25. Delete any unwanted pluginsFinally, you should check your dashboard for plugins that are no longer needed and delete them to keep a lean and efficient WordPress site. While building your site, you mightve insta lled plugins that you ended up not using. Get rid of all those in preparation for launch day!Wrapping upThis website launch checklist is quite comprehensive, but by no means exhaustive. Whys that?Because once you finish out this website launch checklist and make your site live, there are also plenty of  things to do right after you launch your website!Have any other tips? Let us know about them in the comments section! 25+ things to check before you launch your #WordPress #website!

Friday, March 6, 2020

Introduction to Behavioral Economics

Introduction to Behavioral Economics Behavioral economics is, in a way, at the intersection of economics and psychology. In fact, the behavioral in behavioral economics can be thought of as the analog of the behavioral in behavioral psychology.   On one hand, traditional economic theory assumes that people are perfectly rational, patient, computationally proficient little economic robots that know objectively what makes them happy and make choices that maximize this happiness. (Even if traditional economists acknowledge that people aren’t perfect utility-maximizers, they usually argue that the deviations are random rather than showing evidence of consistent biases.) How Behavioral Economics Differs From Traditional Economic Theory Behavioral economists, on the other hand, know better. They aim to develop models which account for the facts that people procrastinate, are impatient, aren’t always good decision-makers when decisions are hard (and sometimes even avoid making decisions altogether), go out of their way to avoid what feels like a loss, care about things like fairness in addition to economic gain, are subject to psychological biases which make them interpret information in biased ways, and so on. These deviations from traditional theory are necessary if economists are to understand empirically how people make decisions about what to consume, how much to save, how hard to work, how much schooling to get, etc. Furthermore, if economists understand the biases that people exhibit that lower their objective happiness, they can put on a bit of a prescriptive, or normative, hat in either a policy or a general life advice sense. The History of Behavioral Economics Technically speaking, behavioral economics was first acknowledged by Adam Smith back in the eighteenth century, when he noted that human psychology is imperfect and that these imperfections could have an impact on economic decisions. This idea was mostly forgotten, however, until the Great Depression, when economists such as Irving Fisher and Vilfredo Pareto started thinking about the human factor in economic decision-making as a potential explanation for the stock market crash of 1929 and the events that transpired after. Economist Herbert Simon officially took up the behavioral economics cause in 1955 when he coined the term bounded rationality as a way to acknowledge that humans dont possess infinite decision-making capabilities. Unfortunately, Simons ideas werent initially given a lot of attention (though Simon did win a Nobel Prize in 1978) until a couple of decades later. Behavioral economics as a significant field of economic research is often thought to have started with the work of psychologists Daniel Kahneman and Amos Tversky. In 1979, Kahneman and Tversky published a paper entitled Prospect Theory that offers a framework for how people frame economic outcomes as gains and losses and how this framing affects peoples economic decisions and choices. Prospect theory, or the idea that people dislike losses more than they like equivalent gains, is still one of the main pillars of behavioral economics, and it is consistent with a number of observed biases that traditional models of utility and risk aversion cannot explain. Behavioral economics has come a long way since the initial work of Kahneman and Tversky- the first conference on behavioral economics was held at the University of Chicago in 1986, David Laibson became the first official behavioral economics professor in 1994, and the Quarterly Journal of Economics devoted an entire issue to behavioral economics in 1999. That said, behavioral economics is still a very new field, so there is a lot more left to learn.

Tuesday, February 18, 2020

Research Paper on Cheating Example | Topics and Well Written Essays - 1000 words

On Cheating - Research Paper Example Academic cheating involves a student representing someone’s work as their own. Academic cheating involves several aspects such as sharing another student’s work, purchasing a test questions or term paper in advance or paying a colleague or another person to do the work on one’s behalf. Academic cheating is an institutional, as well as societal vice that is unethical, therefore, requiring being discouraged vehemently, until it has been wholly eradicated society. Studies done on cheating among college students have found numerous factors associated as to why students cheat in tests and exams. They include, cheating being considered as a college norm, colleges lacking an honor code, penalties for cheating that are not severe, low faculty policies supporting academic integrity, minute chance of being caught; incidence is advanced at larger, less selective institutions. Furthermore, influencers such students cheating because others are doing it, faculty administration tend not to care, no acknowledged rules or rules are vague and heavy workloads instigate cheating in institutions (Fleming, 1). Previously, in colleges it was the students who were struggling in class that were notorious in cheating. However in recent times even the above average students as well as some exemplary students have been caught in the webs of cheating. This is facilitated by, poor concentration during lectures, or skiving classes, which entails that most students miss content that will be  helpful, in their examinations or tests. The struggling students cheat to at least gate grades that will allow them advance to the nest levels. They do not trust themselves enough to tackle the examination questions on their own brains thus depend on cheating as a means of elevating their grades. Such students often do not put any effort in grasping concepts as they are over dependent on cheating. This affects their normal lives, as they become cheeky, and lie as often as they can, to get themselves out of situations they always end up being untrustworthy members of society. Currently most college students are exposed to life full of freedom that they were not exposed to while in high school and other levels of education. In college, most students are independent and caretakers of themselves. They did not have their parents looking after them as when they were young. Some students are exposed to the joys and delights of college life that they easily overlook their main reason of being at college. Such students engage in college fun ignoring their studies, thus, when examination time reaches they are caught unprepared resorting to cheating so as pass their exam (Carey, 1). In the contemporary college life, cheating no longer has the stigmas it used to have previously. It has become a norm and accepted as part of way of doing examinations. Less disapproval coupled with increased lenience from some college departments has necessitated the rise of college cheating . Students in contemporary colleges are secretive as they are not open to report their fellow students, who cheat in exams. They have accepted those who cheat as part of their faction thus making it difficult to do away with the calamity of cheating. Since the cheating, students form a community, and bond with their colleagues; they are able to get away with cheating. Their fellow student