...AIS Case #1: Chapter 3: Coupon Accounting #52 In order for a fraud to be perpetrated, three conditions must exist. According to Turner and Weickgenannt (2012), “known as the fraud triangle” (p. 80) they are conditions, incentive, opportunity, and rationalization to commit fraud. By understanding these conditions businesses will be able to create effective and quality internal controls system that will help prevent fraud and fraudulent financial reporting, such as the one presented in this case. Even so, with the best set of controls businesses are still susceptible to fraud. As I examined this case study concerning coupon accounting abuse I will answer questions pertaining to company controls, ways to prevent coupon abuse, parties who may be harmed, and the type of fraud presented in the case. a. Discuss whether the situation described can happen to a company with a good control environment. It is imperative for a company to have good internal control environment. Internal control is defined as, “policies and procedures designed to provide management with reasonable assurance that the company achieves its objectives and goals” (Arens, Elder & Beasley, 2012, p. 290). Thus, internal control ensures all business or organizational processes meet these demands. A company that has a good control environment will help deter fraud. According to Turner and Weickgenannt (2012), “The control environment sets the tone of an organization and influences the control consciousness...
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...Artena Thompson | MNGT-5990 | Artena Thompson | MNGT-5990 | Over 3,000 workers polled in 2009 National Business Ethic Survey in the findings there was 49% observed ethical misconduct. The issues ranged from company resources abuse to bribes and illegal political contributions. The ethical misconducts/issues can fall within Employee Mistreatment, Customer Mistreatment, Unethical Employee Behavior, Corporate Intelligence Issues, and Accounting Practices. Employee Mistreatment can also be workplace abuse which is a behavior that causes workers emotional or physical harm. Harassment, discrimination, bullying and violence are forms of workplace abuse. These behaviors aren’t always distinguishable from one another because they frequently overlap. Harassment can be discriminatory, bullying can be a form of harassment, and any of these behaviors can lead to workplace violence. Employee Mistreatment can come from coworkers mistreating each other, managers mistreating employees, sexual mistreatment, assaults, discriminations against woman with lower wages, discriminations against minorities, and corporate bulling. In my research I found that corporate bulling happens more than one thinks and it’s a complex issue. While there are a variety of reasons why bullies choose to target other people, usually their behavior is driven by the bully’s need to control the targeted individual. These employees want to call all the shots. So they often insist on having things their way and...
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...Safeguarding Adults and Promoting Independence Abuse is an action in which one individual intentionally harms another, whether it may be physically, mentally/psychologically or verbally. Abuse is something that happens all around us on various occasions sometimes it is not as recognisable as other times because it is done discreetly and the victims of the abuse are too intimidated to speak up about their issues. In this task/assignment I will be focusing on safeguarding adults and promoting independence. Adults can experience various types of abuse, such as: Physical abuse; sexual abuse; neglect; emotional or psychological abuse; institutional abuse; domestic abuse; self-neglect/harm, exploitation, discriminatory abuse and verbal abuse. Physical abuse is the use of physical violence towards an individual that may result in a body injury or physical pain this includes: hitting, punching, slapping, throwing certain objects, pulling hair, biting and scratching etc… Or it could be a threat of a physical force to intimidate another person. It is Illegal to be using force or any types of physical contact to a resident preventing them to do what they plead. For example restraining an adult by pushing them down and locking them in their room is a sign of physical abuse. However an indication that an adult might be experiencing physical abuse would be for example unexplained injures over their body, withdrawn from...
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...org/10.1037/hea0000084 Nillni, Gradus, Gutner, Luciano, Shipherd, and Street are all professors at the Boston University School of Medicine, who created a study based the role of PTSD or Post Traumatic Stress Disorder in Operation Iraqi Freedom veterans. Their position was that exposure to traumatic stress and combat stress were directly associated with an increase in physical health symptoms. The participants of the study included 2,332 OIF Veterans with 1,201 of these veterans being female. The professors used a series of hierarchical linear regression models to examine the effects of deployment and PTSD symptoms on physical health symptoms. In the conclusion of all there research it was discovered that for both men and women, after accounting for PTSD symptoms, combat stress did not give any unique variance in symptoms. Another big conclusion was that harassment while deployed plays a major role in the diagnosis of PTSD in many veterans. The professors used the information gathered throughout their study to support the fact that harassment was as big of a factor in veterans with PTSD and the combat stresses or experience itself. Their conclusion that they drew is as stated, “This study extends the existing literature by demonstrating the unique influence of harassment stress on physical health outcomes. Specifically, the relationship between combat stress and physical health symptoms appears to be explained mainly by an individual’s experience of PTSD symptoms, whereas the...
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...Elder Abuse in Residential Care Facilities Elder abuse is a catch all term referring to any deliberate or negligent act by a care giver or any other individual that results in harm or a major risk of harm to a vulnerable adult over the age of 60 years (Stefanacci & Haimowitz, 2013, p. 68). Under the umbrella definition for elder abuse, more specific types of abuse can be identified such physical abuse, sexual abuse, emotional abuse, exploitation, neglect and abandonment (Stefanacci & Haimowitz, 2013, p. 68). The physical abuse refers to the infliction, or threat to inflict, physical harm onto an elderly individual or the deprivation of their basic needs. Sexual abuse is defined as any form of nonconsensual sexual contact. Exploitation refers to the illegal misuse, theft, or concealment of an elderly individual’s funds, assets, or property. Neglect is the failure or refusal of a formal or informal caregiver to supply the vulnerable elder in their care with shelter, food, health care, or protection. Abandonment refers to the desertion of the vulnerable elder by either a legal custodian or anyone who has assumed responsibility for their care (Stefanacci & Haimowitz, 2013, p. 68). Residential care facilities (RCFs) have a multitude of different names across the Unites States but are most commonly referred to as assisted living facilities (ALFs), adult congregate living facilities, domiciliary care homes, and shelter care homes. Since the mid 1990’s, RCFs have made up one...
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...Code of Conduct Chipotle is committed to the highest standards of integrity in all of our activities and compliance with both the letter and spirit of the law. We expect that you will reflect these standards in your day-to-day dealings on our behalf. This Code of Conduct is for all employees, Officers, and all members of the Board of Directors. It is a guide to ethical behavior. Chipotle has an “open door” policy with respect to any concern relating to compliance with the Code of Conduct and other Company policies, and no person will be subject to disciplinary or other retaliatory action by raising any concern in good faith. Definition of the Code of Conduct The Code of Conduct includes this introductory section, "Integrity Statement," "Anti-Discrimination, Harassment and Sexual Harassment Policy," "It’s the Law,” and "Chipotle Confidential." Approval of any activity or matter not in compliance with this Code must be sought in advance and, unless otherwise provided for in the Code of Conduct, may be granted only by a Chief Executive Officer. In the case of members of the Board of Directors and Officers of Chipotle, approvals may be granted only by the Board of Directors or an appropriate Board committee. Compliance with the Code If you become aware of a breach or violation of this Code or any other Company policy, you should report the breach or violation in the manner described in this Code under “Chipotle Confidential.” Chipotle will do its best to protect the anonymity...
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...EXECUTIVE SUMMARY The purpose of this report is to describe and analyze the detriments and implications of a workplace tainted with harassment issues, as well as to provide recommendations to assist organizations on how to avoid legal liability regarding harassment claims and how to achieve a harassment-free work environment. Drawing on scholarly sources, the report identifies three forms of harassment, which are bullying, sexual and racial harassment. It examines the differences in people’s perception of harassment in general as well as the factors influencing individuals’ experience of it. The report describes the risks for businesses experiencing harassment in the workplace; it examines the negative effects they can have on organizational environment, and its impacts on the organizations’ professional image. The findings of this report suggest that organizations can prevent and resolve harassment in the workplace by improving leadership and communication among employees, and by implementing and enforcing a clear and effective anti-harassment policy. The recommendations made in this report are to: * Provide basic guidelines on how to create and enforce effective human rights policies in organizations * Provide the necessary elements an effective anti-harassment policy should have * Provide adequate training and education programs for everyone at the organization INTRODUCTION Over the last years, there has been a rising concern over the issue of harassment...
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...problem that is sweeping the nation. 1. Attention-Getter: a. 500,000 to 1,000,000 cases of Elderly abuse or neglect are recorded every year by authorities. Most of them are true, but the saddest thing is for every one of those cases there are between 12 and 15 cases that are not reported to proper authorities. ( Video ) http://www.youtube.com/watch?v=bgl8MkjHcPk 2. Bond: Link-to Audience: a. I recently had the misfortune of having to put my grandparents into a nursing home, or assisted living facility and have already had an issue with the facility. My grandmother was recently rushed to the hospital from the nursing home. They said it could have possibly been a “ med error” meaning they gave her the wrong medication causing her sugar to drop severely resulting in her collapsing in a type of seizure. 3. "Credentials" of Speaker (Credibility): a. I have done much research on this topic before I had to move my grandparents into their facility. 4. Destination / Objective Sentence: a. I have decided to talk to you all about Nursing home neglect and abuse because I want to make you aware of the dangers in nursing homes. My goal in this speech is to help spread the word about this disgraceful behavior. I hope that after my presentation you will possibly help me spread the word about nursing home abuse and neglect. b. Today I want to make you realize that nursing homes are an industry nothing more and nothing...
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...Child Abuse and its Long Term Effects Franklin Mosley Christian Counseling 301 B02-LUO Abstract Child abuse is present in our society, in the United States and throughout the world. This paper briefly examines various issues surrounding child abuse and its long term effect upon the development of the abused. The goal of this paper is to underscore the fact that child abuse is prevalent and that help and treatment can be administered to both the abused and the abuser to end the crippling cycle of abuse in homes. Child Abuse and its Long Term Effects Child abuse is present in our society, in the United States and throughout the world. This paper briefly examines various issues surrounding child abuse and its long term effect upon the development of the abused. The goal of this paper is to underscore the fact that child abuse is prevalent and that help and treatment can be administered to both the abused and the abuser to end the crippling cycle of abuse in homes. The categorizing of types of abuse varies from country to country and therefore empirical statistics are very hard to establish. Definitions of child abuse also vary greatly, not only world-wide but also between states. The Federal government offers guidelines for states. Federal legislation provides guidance to States by identifying a minimum set of acts or behaviors that define child abuse and neglect. Note that these guidelines are classified as minimum standards. The Department of Health and...
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...Abuse can come in many forms: emotional, psychical, verbal, neglect, and everything in between. Although these types of abuse and who it affects varies, the consequences can potentially be universally harmful for any victim. When someone is abused during childhood and adolescence, it can have immediate, and sometimes long-term physical and developmental effects. Examining the different consequences of abuse on people’s development may emphasize the importance of not only treatment for victims, but of intervention when and where abuse may begin. Abuse, maltreatment, and neglect are not limited to any one type and can occur at different periods in one’s life. It is not confined to the walls of a person’s home, the boundaries of their school,...
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...Status of children in India India has the largest number of children in the world. More than one-third of the country's population is below 18 years. Millions of children in India grow up uncared for, condemned to miserable conditions. They live in abject poverty without any sort of medical treatment, education or food. The status of children in India is very alarming. India has made some significant commitments towards ensuring the basic rights of children. There has been progress in overall indicators: infant mortality rates are down, child survival is up, literacy rates have improved and school dropout rates have fallen. But the issue of child rights in India is still caught between legal and policy commitments to children on the one hand, and the fallout of the process of globalisation on the other. Over the last decade, countries across the world have been changing their existing economic models in favour of one driven by the free market, incorporating processes of liberalisation, privatisation and globalisation. The direct impact of free trade on children may not leap to the eye, but we do know that globalised India is witnessing worsening levels of basic health, nutrition and shelter. Children are suffering as a result of social sector cutbacks/policies and programmes and development initiatives that deprive communities and families of access to and control over land, forest and water resources they have traditionally depended on. The negative fallout is visible: children...
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...classmates, and their neighbors only in an interest in music. They went to a great many concerts although they never mentioned this to anyone" (817). A particular instance that shows the Westcott's aren’t the "perfect family" and the society they try to conform to is just as imperfect, is the fight between the Osborn's. This shows the Westcott's’ community is flawed because Mr. Osborn is overheard being an abusive husband. Irene tells Jim: "Mr. Osborn’s beating his wife! They’ve been quarreling, and now he’s hitting her" (822). This incident also causes the Westcott's to question the "perfection" of their own marriage, and Jim and Irene end up having a disagreement about dishonesty. And it is widely accepted that dishonesty and physical abuse are not qualities of a "perfect" marriage. Another way it is shown that the Westcott's are not flawless is when Jim makes his enraged speech to Irene. This speech entails how he’s "sick" of her addiction to the radio and disgusted about her stealing jewelry and money from her sister and about the...
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...English 101 [My whole life I have grown up in a house where all of us kids had the same parents. Where we were required to go to church and sit down together at dinner. Why is it that my family is different from others. Aren’t all families like this? Don’t all kids grow up in loving homes?] – ( Needs to be more creative, Its not good to use open ended questions as an attention grabber. Maybe something a shocking statistic would work better) {As far as a topic sentence ought to be, I think you should summarize a bit more, so that your thesis is a bit more clear, instead of being inquisitive. E.g.: Shockingly, the U.S. has the biggest incarceration (or imprisonment) rate than other nations. The perhaps biggest thing that causes such a catastrophe is the fact that so many children in the U.S. don’t grow up with two moral, strong-based parents. :P} The truth is is that most kids don’t have this privilege. In fact for a lot of kids the importance of the family is not taken seriously and is taken for granted by those who do experience it. Without a strong based family, a child loses key lessons from his or her parents: and when a child grows up with out knowing right from wrong the end result can be devastating. A child that grows up in a dysfunctional{what is dysfunctional to you may not be to others…may want to be a little more specific} family is at greater risk to do drugs, drop out of school, be sexually active, be abused, and live in poverty.((< definitely cite this. ...
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...Working on a construction site - The construction work of the permanent factory in the Airport Zone is still in progress. The environment is messy. Dust flies around the campus on clear days, and flooding occurs when it rains. Miscalculation and withholding wages - Many interviewees are underpaid because of mistakes in the recording of working hours and attendance. Sometimes the workers receive a few hundred less than what they deserved. There are records of work stoppages even the workers have had full attendance. - In order to retain workers after the Lunar New Year, Foxconn withheld part of the overtime premium of workers in January. Workers got back the deducted money only after unremitting complaints. Forced and unpaid overtime - Some workers have to work extra time on the production line till the production target is reached. - “Comprehensive working hours” deprives overtime premium of workers. - There are unpaid work meetings before and after work shifts. Workers exposed to irritating chemicals - Workers in the metal processing department are exposed to “unknown” chemicals that have irritating smell. There is no proper safety sign or illustration label at sight. The ventilation on the shop floor is poor. Some workers reported that they have headaches and suffer from skin allergies. Harsh management - Supervisors yell at workers with foul language. Workers experience pressure and humiliation. Workers are warned that they may...
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...Dawn Willock CRIM 101 Justice for Mary/Current Event Paper Ivy Tech Community College Willie Whitfield November 5, 2012 Sean Janas, a twenty year old woman from Wausau, Wisconsin, was charged with felony mistreatment of animals, giving poison to the animal, a misdemeanor and obstruction. The Associated Press reported that “Janas kept a diary with entries describing her intense hatred for Mary…the diary also detailed the abuse Janas inflicted on the dog.” Prosecutors confirmed that Janas kept a diary with disturbing rituals she inflicted on Mary describing months of abuse. Mary was Janas’ boyfriend’s dog, a four year old German Shepherd/Labrador mix. She is charged with poisoning the dog with Draino, bleach, and pills then finally slitting Mary’s neck. Mary was found bleeding from the head and vomiting blood while wandering around a nearby neighborhood and was taken to the local Veterinarian’s office where she later died. Janas faces more than five years in prison and $30,000 in fines if she is convicted on all of the aforementioned charges. Circuit Judge, Michael Moran, orders Janas to stay away from all animals with no direct contact while her case is pending. After her arrest on October 23, 2012, and circuit court where she is charged, a preliminary hearing was scheduled for October 31, 2012; where she was ordered to stand trial for killing Mary, her boyfriend’s dog. After waiving her right to a preliminary hearing she is scheduled to enter pleas at her next court...
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