...Police corruption is a complex issue. Police corruption or the abuse of authority by a police officer, acting officially to fulfill personal needs or wants, is a growing problem in the United States today. Things such as an Internal Affairs department, a strong leadership organization, and community support are just a few considerations in the prevention of police corruption. An examination of a local newspaper or any police-related publication in an urban city during any given week would most likely have an article about a police officer that got caught committing some kind of corrupt act. Police corruption has increased dramatically with the illegal cocaine trade, with officers acting alone or in-groups to steal money from dealers or distribute cocaine themselves. Large groups of corrupt police have been caught in New York, New Orleans, Washington, DC, and Los Angeles, as well as many other cities. Corruption within police departments falls into 2 basic categories, external corruption and internal corruption. In this research project, I will concentrate on external corruption. Recently, external corruption has been given the larger center of attention. I have decided to include the fairly recent accounts of corruption from a few major cities, mainly New York, because that is where I have lived in the past year. I compiled my information from a number of articles written in the New York Times over the last few years. My definitional information and background data came from...
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...Bibliography Armstrong, Michael F. “They Wished They Were Honest” The Knapp Commission and New York City Police Corruption Publication: June 2012 by: Columbia University Press In the course of his narrative, Armstrong illuminates police investigative strategy; governmental and departmental political maneuvering; ethical and philosophical issues in law enforcement; the efficacy of the police's anticorruption efforts; the effectiveness of the training of police officers; the psychological and emotional pressures that lead to corruption; and the effects of police criminality on individuals and society. Hunt, Jennifer and Peter K. Manning. “Symbolic Interaction” 14.1 (1991): 51-70-Society for the Study of Symbolic Interaction Lies are relative to a moral context, and what an audience will accept. Police learn to lie and to carefully distinguish normal (or acceptable) lies from unacceptable lies, suggesting that lies are a part of a negotiated occupational order. This study reports and analyzes two kinds of troublesome lies: case lies, recognized stories an officer utilizes in a courtroom or on paper to facilitate the conviction of a suspect, and cover stories, lies an officer tells in court, to supervisors, and on the job with the aim of providing a verbal shield or mitigation in the event of discipline. Moskos. Peter. “Cop in the Hood: My Year Policing Baltimore's Eastern District” Publication: August 2009 by Princeton University Press When Harvard-trained sociologist Peter...
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...AND MISCONDUCT Police corruption became widespread shortly after the formation of the first American police departments in the 1800's. Police misconduct can range from minor cases to criminal acts that are considered to be corruption. Misconduct can be defined as mismanagement especially of governmental or military responsibilities or intentional wrongdoing; specifically: deliberate violation of law or standard especially by a government official; or improper behavior. Corruption is defined as impairment of integrity, virtue, or moral principle: depravity; decay, decomposition; inducement to wrong by improper or unlawful means (as bribery); a departure from the original or from what is pure and correct. Police corruption is a very gray area because people and society disagree on what is classified as corruption. One of the most famous police officers in the United States is Frank Serpico. Serpico had pride in wearing his police uniform, but it quickly dissipated when he realized his partner was picking up pad money (payments by store owners to ensure cops would be there in case of trouble, but also ignore minor violations of the store owners and their customers). Serpico did not want anything to do with that and didn't want the money, earning him...
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...Effective Strategies for Dropout Prevention We have identified 15 effective strategies that have the most positive impact on the dropout rate. These strategies have been implemented successfully at all education levels and environments throughout the nation. 1. Active Learning 2. After-School Opportunities 3. Alternative Schooling 4. Career and Technology Education (CTE) 5. Early Childhood Education 6. Early Literacy Development 7. Educational Technology 8. Family Engagement 9. Individualized Instruction 10. Mentoring/Tutoring 11. Professional Development 12. Safe Learning Environments 13. School-Community Collaboration 14. Service-Learning 15. Systemic Renewal School and Community Perspective Safe Learning Environments A comprehensive violence prevention plan, including conflict resolution, must deal with potential violence as well as crisis management. A safe learning environment provides daily experiences, at all grade levels, that enhance positive social attitudes and effective interpersonal skills in all students. What Is A Safe Learning Environment? It is difficult to create a balance between a safe school and a welcoming, caring environment. It is important to create a school climate that does not tolerate bullying, intimidation, and terrorism. Students who are afraid often stay away from school. A safe learning environment is focused on academic achievement, maintaining high standards, fostering positive...
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...Enron Case 10.8.2014 Melissa Becker Boya Du Sidi (Fiona) Chen Wei (David) Yu In June of 2001 Enron’s new CEO, Jeff Skilling, was heralded as the “No. 1 CEO in the entire country and Enron was saluted as “America’s most innovated company.” Just six months later, in December, Enron filed for bankruptcy. The failure shocked the public and angered investors. How could this have happened? Did no one see this coming? Where were the accountants? Where were the controls? Enron’s public troubles began on October 16th of 2001 when management released a third quarter earnings report with a “mysterious $1.2 billion dollar reduction.” The following month the company restated earnings for the previous five years and erased $600 million in profits. It turned out that the October report began to reveal Enron’s gross abuse of special-purpose entities (SPEs) and the mark-to-market accounting method. The company used SPEs to keep enormous amounts of losses off its books while inflating earnings from supply contracts by booking all profits from a contract in the quarter the deal was made. What also became clear was that Enron did not accomplish their gross manipulations without the help from their accountant’s at Arthur Andersen. Enron shareholders and executives were not the only groups negatively affected by Enron’s aggressive accounting practices. Arthur Andersen was also unraveled because of the role it played in Enron’s materially misstated financial statements. In a letter to...
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...financial reports with the SEC * Violating the insider trading provisions of the federal securities laws Within the mission statement of the U.S. Securities and Exchange Commission it declares that: “… all investors, whether a large institution or private individuals, should have access to certain basic facts about an investment…” Cardillo Travel Systems, Inc., its chairman and chief executive officer A. Walter Rognlien, its president and chief operating officer Esther I. Lawrence and its vice president of finance William Kaye all attempted to defraud auditors and the general public by presenting financial documents that contained misleading information. It is the responsibility of the SEC to protect the investor, whether large or small, from organizations that intentionally misrepresent themselves financially or take advantage of information that the general public is not privy too in order to better their financial situation. This is done so that we can make informed decisions about potential investments and to maintain a fair marketplace. Determine who was in violation or compliance of the AICPA’s Code of Professional Conduct in this case study and analyze the key reasons why they were or were not in compliance. Provide support for the rationale. In the Cardillo Travel Systems, Inc. case there were two audit firms spoken of: Touche Ross and KMG Main Hurdman (KMG). According to the text, Touche Ross was engaged in auditing services at Cardillo in 1985. The engagement...
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...Policy London School of Economics & Political Science Synopsis Voluntary organisations as a vehicle for volunteering, for active citizenship and for a healthier, civil society have become an important of New Labour’s thinking. The voluntary sector is also identified as a vehicle through which government priorities may be more effectively addressed in particular, measures to address social exclusion[1]. This dissertation considers the current state of the relationship between the voluntary sector and the Government and seeks to identify barriers to the fulfilment of this political vision in the context of one Department’s work.[2] The study discusses the findings in the light of the emerging thinking on the Third Way and the substantial body of work on contracting - the medium through which much of the relationship is conducted in the case of the DfEE. Whereas there is an apparent willingness to consider measures to overcome recognised barriers, there appears to be confusion about the extent to which goal deflection may have damaged the legitimacy of voluntary sector organisations. There is therefore uncertainty about which part of the voluntary sector (service delivery organisations, the community sector or social entrepreneurs) is best placed to provide a vehicle through which way Third Way aspirations can be achieved, if indeed they can be. Table of Contents Chapter One Introduction 4 Chapter Two Methodology 7 Chapter Three Context / Literature Review 9 New Labour...
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...Accounting, Faculty of Economics and Management Sciences International Islamic University Malaysia PO Box, 10, 50728, Kuala Lumpur, Malaysia E-mail: maslina@iiu.edu.my Abstract Independence is the primary justification of the existence, and thus the hallmark of the auditing profession. It is recognized as the primary attribute to be maintained by auditors in all circumstances. This study attempts to explore the determinants of auditor independence as perceived by Malaysian accountants using a self-administered mail survey. It was evidenced from the survey that size of audit fees is the most important factor, followed by competition, size of audit firm, tenure, provision of management advisory service and finally audit committee. More specifically, the study indicates that (1) larger size of audit fees, (2) audit firms operating in a higher level of competitive environments, (3) smaller audit firms, (4) audit firms serving a given client over a longer duration, (5) audit firms providing MAS, and, (6) the non-existence of an audit committee, are perceived as having a higher risk of losing independence. This study provides a basis for the profession to establish policies relating to auditor independence. Also, it may assist policy makers and other relevant international accounting agencies in their attempt towards the international harmonization of auditing standards. The major contribution of this paper is that it supplies recent evidence on factors influencing auditor...
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...Review of Research School Leadership Study Developing Successful Principals Stephen Davis Linda Darling-Hammond Michelle LaPointe Debra Meyerson Stanford Educational Leadership Institute Commissioned by The Wallace Foundation SELI Stanford University School of Education 520 Galvez Mall Stanford, CA 94305-3084 Phone: 650.724.7384 Fax: 650.723.9931 Email: principalstudy@stanford.edu http://seli.stanford.edu This report was commissioned by The Wallace Foundation and produced by the Stanford Educational Leadership Institute in conjunction with The Finance Project. © 2005 Stanford Educational Leadership Institute (SELI). All rights reserved. Principals play a vital role in setting the direction for successful schools, but existing knowledge on the best ways to prepare and develop highly qualified candidates is sparse. What are the essential elements of good leadership? How are successful leadership development programs designed? What program structures provide the best learning environments? What governing and financial policies are needed to sustain good programming? “School Leadership Study: Developing Successful Principals” is a major research effort that seeks to answer these questions. Commissioned by The Wallace Foundation and undertaken by the Stanford Educational Leadership Institute in conjunction with The Finance Project, the study will examine eight highly developed pre- and inservice program models that address key issues in developing strong...
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...Report on Corporate Frauds & the Role of the auditors: Bangladesh Perspective Faculty of Business Studies University of Dhaka SUBMITTED TO Tahmina Ahmed Lecturer Accounting & Information Systems University of Dhaka SUBMITTED BY Group 18 Date of submission:10.11.14 Group members Name | ID | 1.Sajjad Hossain Sohan | 18022 | 2.Rubina Akther | 18048 | 3.Mohammad Saadman | 18052 | 4.Rumi Akther | 18066 | 5.Hilary Talukder | 18099 | November 5, 2014 Tahmina Ahmed Lecturer Dept. of Accounting & Information Systems University of Dhaka Subject: Submission of report on “Corporate fraud & the role of the auditor: Bangladesh Perspective” Dear Sir, We are honored and pleased to inform you that as per the requirements, we worked on the issue of the preparation of a report based on the corporate frauds & the role of the auditor in Bangladesh perspective. To fulfill the report objective, we analyzed & reviewed some of the secondary information available on the internet related to the topic.. Based on our classroom knowledge on the related issues, we tried to make the report as specific and unique as possible. We humbly submit this report for your review and feedback. Preparation of this report demanded a minimum level of working knowledge of the process of audit & assurance . We also tried to follow your instructions properly now and when necessary. We would like to request you to allow us to submit...
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...vitiated the moral values of the society and the police force cannot be an exception. In fact, corruption of police is not a new phenomenon, but the irony is that the issue has seldom been seized by the organization with a sense of seriousness. In this paper an attempt has been made to discuss the various aspects of police corruption in India. The author has tried to discuss the various factors responsible for police corruption and suggest some remedies to control the corruption among policemen. The main objective of the paper is to discuss the extent, causes and remedies of police corruption and explain the extent of distrust that create against police due to corruption. The basis of the discussion is from secondary sources like police commission reports, books, magazines, news paper, and other sources. Introduction “The frog does not drink up the pond in which it lives”. - American Indian proverb The Corruption in India is all pervasive;...
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...|Q. No.1 |The establishment of panchayats, block samiti and zila parishad fulfils the need of the following principle | | |(a) |The principle of leadership |(b) |The principle of grass-root | | |(c) |The principle of democratic approach |(d) |The principle of whole family approach | |Q. No. 2 |Method Demonstration as an extension teaching method is classified under | | |(a) |Individual contact |(b) |Group contact | | |(c) |Mass contact |(d) |None | |Q. No. 3 |Large group when divided into smaller groups (units) for a short period of discussion is called | | |(a) |Brain storming |(b) |Buzz session | | |(c) |Conference |(d) |Workshop | |Q. No. 4 |The modified version of a panel discussion in which three or more resource persons discuss a specific topic is called | | ...
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...Hasnah Haron School of Management, Universiti Sains Malaysia ABSTRACT The Malaysian Approved Standards on Auditing, AI 240 on “Fraud and Error” (MIA, 1997) requires the auditor to assess the risk of fraud and error during the audit of financial statements. Based on the risk assessment, the auditor should design audit procedures to obtain reasonable assurance that misstatements arising from fraud and error that are material to the financial statements taken as a whole are detected. Inability of the external auditor to detect material misstatements, particularly intentional misstatements, may expose the external auditor to litigation. The present study aims to examine the effect of the external auditor’s ability to assess fraud risk on his/her ability to detect the likelihood of fraud. An experimental approach is adopted by sending case materials to audit partners and audit managers attached to auditing firms operating in Malaysia. The result shows that in a high fraud risk scenario, the external auditor’s ability to assess fraud risk has a positive effect on his/her ability to detect the likelihood of fraud, whereas in a low fraud risk scenario not. The findings may provide insights into the external auditors’ judgment in fraud risk assessment and detection of fraud which could be beneficial to auditing firms seeking to improve processes to maintain their viability in the auditing industry. Keywords: Fraud, External...
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... History and Development of Law reporting in England and India “It is not open to the courts in India to question any principle enunciated by this Board, although they have a right of examining the facts of any case before them to see whether and how far the principle on which stress is laid, applies to the facts of the particular case. Nor it is open to them on account of “judicial dignity” or otherwise, to question its decision on any particular issue of facts” -Mata Prasad v. Nageshwar Sahai, 52 IA, 398, 417 Introduction: In England, the gradual development of the art of law reporting reflects the growth of the authority of precedent. A court is usually bound by the ratio decidendi of a case which is decided by a higher court, but in case of House of Lords and Court of Appeals they are bound by their own decisions. In several cases, such as, Scruttons, Ltd. v. Midland Silicones Ltd. it was decided that House of Lords can limit or question the ratio decidendi of a previous case. Almost the similar view was held in a case of Chancery Lane Safe Deposit and Offices Company, Ltd. v. Inland Revenue Commissioners, that House of Lords is not bound to follow a previous case only because it was indistinguishable in facts. In India, however, no such development in the field of law reporting...
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...ISSUES IN ACCOUNTING EDUCATION Vol. 26, No. 3 2011 pp. 547–568 American Accounting Association DOI: 10.2308/iace-50004 Koss Corporation Case: Trouble in Brew City Brian Daugherty and Daniel G. Neely ABSTRACT: This instructional case provides auditing students an opportunity to examine an interesting real-life embezzlement and financial statement fraud occurring at a publicly traded company in the post-Sarbanes-Oxley (SOX) era. The case focuses on independent auditors’ and senior management’s reporting responsibilities related to internal control over financial reporting involving smaller public companies (nonaccelerated filers). While all public companies are subject to external auditor and management attestation on the effectiveness of internal control over financial reporting following SOX, the Securities and Exchange Commission (SEC) granted nonaccelerated filers numerous extensions for the effective date of required auditor attestation. In 2010, President Obama signed legislation to permanently exempt nonaccelerated filers from auditor attestation. The case also highlights inherent risk assessments by the independent auditor when one individual holds multiple C-level titles (Chief Executive Officer, Chief Financial Officer, Chief Operating Officer, etc.) within the organization concurrent with membership on the board of directors, and requires students to recommend internal control policies and procedures designed to prevent or detect the embezzlement...
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