...AICPA Code of Professional Conduct Summer Merriweather ETH 376 02/04/2013 Marvin Huntsman AICPA Code of Professional Conduct The AICPA Code of Professional Conduct is a body of principal that as a goal to guide CPA’s in the “performance of it professional responsibilities” (Mintz, 2011). The AICPA Code of Professional Conduct has six important principles and they are: Responsibilities; the Public Interest; Integrity; Objectivity and Independence; Due Care; and Scope and Nature of Services. Each of the principles is meant to be follow by the members of the AICPA. These articles are used to explain the responsibilities that CPA’s have to clients, colleagues and the public. AICPA Code of Professional Conduct Principles The first principle’s responsibilities are to protect the public of irresponsible and immoral behavior. The second interest makes sure the public’s best interest is protected. The third and fourth principle ensures that the trust of the public is best served; integrity, honesty and confidentiality are of outmost importance, as well as objectivity and impartiality. The fifth principle deals with the level of quality service and competence that the public receives and deserves. The sixth principles ensures that CPA’s have good internal control put into place, and to make sure that CPA’s are unbiased and free of conflict when performing an audit for a client. These principles are put into place to protect the public and I would say also to protect...
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...to solve these issues the most cost effective way. The main issues that need to be addressed are: missing/broken/wrong parts, wrinkles on seats, various issues with the bolster, and head rest functionality. Seat installations from both rear positions have more defects than that of the front seat installations. These issues could also be caused by the new team members that began working in April. The defects also need to be noticed earlier in the process and when it is found there should be fewer movements of the car and seat. 3. Where, if at all, does the current routine for handling defective seats deviate from the principles of the Toyota Production System? It deviates from TMM’s guided principles. With the high level of defects it does not follow the JIT production, which also goes against TPS’s principles. It also deviates from the jidoka principle that seeks to build quality control in the production process and averting problems when they are detected. Not only being extremely prone to shutdowns they didn’t have people that were capable of solving the problems promptly. The organization cultivated two strong attitudes: stick to the facts, and get down to the root cause of the problem. With the cars going through the assembly line, than to Code 1 area, afterwards moved to the overflow parking area to wait for a replacement seat; it would cause the need for overtime and is not suitable design for a production...
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... Organizations and entities need support from the community in order for the company to thrive and prosper; therefore there are numerous reasons to encourage the significance of social responsibility in the community. The American Red Cross’ vision statement is based on the principle of always being there in times of need. They are compassionate champions who assist all people affected by disaster across the United States and around the world by providing shelter, medical attention, and lifesaving blood products. As an example of American Red Cross commitment to social responsibility, fundamental principles comprises of humanity, impartiality, neutrality, independence, voluntary service, unity and universality. Humanity The principle of humanity is based on the desire to deliver assistance, with no discrimination, to those in need on both national and international levels to prevent and heal human suffering where it’s found. Impartiality The American Red Cross does not discriminate again any nationality, race, religious beliefs, class or political beliefs. Their sole purpose is to promote healing and provide assistance to those in distress. Neutrality The purpose of this principle states that the American Red Cross remains impartial and does not take sides in hostile situations nor engages in controversies as a result of political, racial, religious, or ideological nature. Independence...
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...Principles of Positive Change As humans, like all sentient things in our world, we seek safety and security above almost everything. This is one of our key instincts that forms part of the backdrop of our growth from child to adulthood. We learn from our parents, other people and events we experience as we grow up, how to be loved and how to stay safe. Some of the lessons we may have learned, worked for us as children, but are no longer appropriate as adults. Others are the product of difficult or traumatic experiences in the past, most usually during childhood, which have left a legacy of negative beliefs and thought patterns. Our thoughts and therefore our lives can be changed if you are truly ready to commit to the process of change. I know it works, I've seen it transform peoples lives first hand. If you are seeking to improve or change your life, then to achieve it using spiritual techniques you will have to integrate the following principles into your life. Don't Panic! It is not something that anyone can do all at once. But by slowly finding ways to adopt these principles into your life, you will grow spiritually and as a person. From this inner strength and love all change is possible. 9 Principles for Positive Change: 1. Love & Self-Esteem i. Love yourself and others and the world around you without limitations. Accepting yourself and everything around you with love. This is the ultimate focus of all our work, at the very centre of everything...
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...there has been a dramatic increase of refugees, estimating 11 million today which is up from the 3 million that was recorded in the mid-1970s (UNHCR.com). Founded in 1919, the International Federation of Red Cross and Red Crescent Societies (IFRC) is now the largest humanitarian organization. In 1965 the IFRC proclaimed the Seven Fundamental Principles of Humanitarianism. The principle of humanity, the principle of impartiality, the principle of neutrality, the principle of independence , the principle of voluntary, the principle of Unity, and lastly the principle of Universality. The film Beyond Borders follows Sarah Bauford (Angelina Jolie), Nick Callahan (Clive Owen), and a small group of aid relief volunteers working throughout a few of the world’s most volatile areas. This films greatest lesson is showing the existing needs of many people and how there are few who are there to help and trying to make a difference. This film exemplifies the most important of the principles of humanitarianism in a very complex way. In the film many of the characters exemplify the principle of humanity in both positive and negative ways. The principle states that the movements goal is to “prevent and alleviate human suffering” by promoting “understanding, friendship, cooperation, and lasting peace.” At the beginning of the film Nick Callahan storms into the aid relief international’s black and white ball, and although he is attempting to plead with the people to try to help prevent and...
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...PRINCIPLES OF MISSION COMMAND 1. Build cohesive teams through mutual trust – shared confidence among commanders, subordinates, and partners. 2. Create shared understanding – CDRs and staff actively maintain shared understanding within the force and with unified action partners by maintaining collaboration and dialogue throughout the operations process. 3. Provide a clear commander’s intent – convey a clear image of the operators purpose, key tasks, and the desired end state. It expresses the broader purpose of the operation – beyond that of the mission statement. 4. Exercise disciplined initiative – action in the absence of orders when existing orders no longer fit the situation, or when unforeseen opportunities or threats arise. 5. Use mission orders – directives that emphasize to subordinates the results to be attained, not how they are to achieve them. CDRs use orders to provide direction and guidance that focus the forces activities on the achievement of the main objective, set priorities, allocate resources, and influence the situation. 6. Accept prudent risk – a deliberate exposure to potential injury or loss when the commander judges the outcome in terms of mission accomplishment as worth the cost. PRESENTATION OUTLINE / SLIDES A. Intro, purpose, references, procedure/outline 1. Greeting (poised and confident) 2. Purpose (BLUF) – relevant, focused, clear, concise, stating thesis 3. References (current and meaningful) 4. Procedure...
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...trail rides, educating people on equine care, also the CMT equine riding center will also be offering summer camp and weekend camps for children. Company is: * Will conduct business with ethical standards. * Will provide quality lessons in North Texas. * Will also provide a safe and peaceful environment for the guest, employees. Vision Statement The CMT riding center is going to be a number one equine riding center in North Texas with the different riding activities. CMT riding center is always looking for different ways to expand the riding center to get different age groups involved. The CMT riding center hires array of people they are different ages to make our vision true. Principles and values The next step in the company is principles and values. The principles are the viewpoints in which will guide the company in a direction through the course of the company existence. The largest responsibility of the CMT riding center is to ensure the safety and health of its guest, stuff, and horses while interacting...
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...1. What are the principles of conflict? • The principles of conflict are as follows: 1. Principle 1: Conflict is a usual, unavoidable part of personal relationships. When people grow close to one another, occasional disagreements are inevitable. 2. Principle 2: Conflict may be expressed overtly or covertly. Overt conflict is out in the open and unambiguous. Whereas covert conflict is the opposite, concealed and vague. 3. Principle 3: Social Groups Shape the Meaning of Conflict Behaviors Our cultural membership and socialization in particular social communities affect how we view and respond to conflict. In certain cultures debating is done for fun, whereas other cultures frown upon it. 4. Principle 4: Conflict Can Be Managed Well or Poorly People respond to conflict in a variety of ways, from physical attack to verbal aggression to collaborative problem solving. Contingent on how differences are managed, conflict can either encourage ongoing intimacy or tear a relationship apart. 5. Principle 5: Conflict Can Be Good for Individuals and Relationships. Conflict is often viewed in a negative light, it can actually be beneficial. One of the benefits: conflict can often provide opportunities for growth. This is because it develops insight into our feelings when we exchange them with others. 2. What are the orientations to conflict? Which do you tend to use most often (if you do not know, take...
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...Generally Accepted Accounting Principles in Healthcare Generally Accepted Accounting Principles (GAAP) are the accounting standards used in the United States that provide an outlet for organization to record and report their financial information in a standardized manner (Richards, n.d.). This has proven to be of particular importance in the healthcare arena where many areas of finances can be ambiguous or gray. Additionally, the principles guide the reporting systems to prove or disprove the financial viability of the organization. This again is important in the healthcare industry related to achieving the goal of providing quality care to patients (Cleverly, Song, & Cleverly, 2011). GAAP focuses on five different principles of accounting. Accounting entity, money measurement, duality, cost valuation, and stable monetary unit are the five principles discussed in the following paragraphs. Principle definition and the relationship they have to the healthcare industry will be identified and correlated to healthcare practices. Accounting Entity Cleverly, Song, & Cleverly (2011), define an accounting entity as the organization for which financial statements are being formed. They discuss the difference between entities such as sole proprietorship, incorporations, and affiliations with government agencies and universities. The clear definition does not include employees or other persons or organizations with vested interest in the organization but solely the organization’s financial...
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...of a surgery would be beyond her means without some sort of write-off or assistance. However, her family makes too much to qualify for Arizona Health Care Cost Containment System (AHCCCS). Examine this case, using each of the following principles in turn as a possible guide to your actions: 1. The principle of utility: Bring about the greatest good with the least harm. The principle of utility is determined by the rightness of the act on someone’s happiness. Therefore, after examining the case and using the principle of utility, I would make sure that the action I perform should in turn make the patient happy. Furthermore, if the female patient wanted me to perform surgery to fix her gall stone condition, I would try to come up with the best possible solution to get her the surgery she wants. The surgery would improve the well being of the patient and she will be more comfortable after the surgery is over knowing that she will no longer have to deal with her gall stones. 2. The principle of equality: Everything is distributed equally. `The principle of equality means that everyone gets treated equally, and no one person should be favored. Thus if I were dealing with this patient and guiding my decision based off of this principle she would have to receive the same treatment as anyone else experiencing these symptoms unless complications...
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...Does marketing contain a set of well-defined principles that can help managers to make better decisions? If so, are these principles communicated effectively? We assumed that the answer to the first question was ”yes,” and undertook a project to see how much progress has been made in developing marketing principles. Our goal was to develop an inventory of marketing principles and to see how this inventory changed over time. But in trying to develop this inventory, we were confronted by the second question, that is, the communication of knowledge. Thus, we sought to develop an inventory of the principles that are actually being communicated. As a working definition, we defined principles as normative statements that specify a condition followed by a suggested action. That is, marketing principles should provide operational guidelines, telling managers how to act in a given type of situation. An example of a principle is that the illustration in a print ad should be placed above the copy. Principles should help marketing managers to make better decisions because they incorporate marketing knowledge derived through previous research and experience. A well-developed set of principles can act as a basis for an expert system. For example, Burke et al. (1990) developed an expert system in advertising based heavily upon the principles presented in the advertising textbook by Rossiter and Percy (1987). Well-supported principles of marketing should be of interest to marketing practitioners...
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...Analysis 1: Sociotechnical principles are integral to designing a system. Understanding and applying them increases the likelihood that the system will achieve optimal design and performance. The nineteen principles outlined in the article each contribute a concept that augments critical parameters such as productivity, effectiveness, and employee morale. Sociotechnical understanding is vital to system design because of the fast rate innovative technologies for information and communication are being developed and implemented. The dominance of these technologies require that sociotechnical principles be applied to maximize their effectiveness. The sociotechnical principles outlined in the article contribute to system design by explicitly proposing techniques and concepts that emphasize the critical nature of integrating technical and organizational aspects of system design. The principles are meant to support design by a wide range of disciplines, and their usefulness derives from the idea that they can be implemented across a variety of applications when supported by the proper tools addressing specific issues. 2: I would differentiate between the three major categories of principles using the area of application each category is intended for. The difference is revealed by the names of the categories. Meta principles are intended for an all-encompassing aspect of system design. This is different from Content principles which can be viewed as a subset...
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...The Most Crucial Principles and Qualities for Survival Although humans are the strongest and smartest animals on earth, we still die for silly reasons. Sometimes, humans do not know why they get in trouble or how they control the circumstances for survival. According to Laurence Gonzales, Deep Survival: Who Lives, Who Dies, and Why, we can clearly see the situations that happen to us and understand the reasons why somebody can survive, but someone else cannot. This book makes us realize that "accidents happen anyway but they do not necessarily happen to us". Through this book, Laurence Gonzales supplies an enormous amount of knowledge to us about the most crucial principles and qualities for survival. We need to be aware and ready when the dangers are close to us. We can survive by learning how to be perceptive, positive, and active to overcome the challenges and survive. Before we talk about the qualities insides the survivors' mind, there are three important principles discussed in the book that will improve our chances of survival by learning how our body must act in dangerous situations. The first principle is that we should avoid impulsive behavior and always be aware of danger. In Chapter Two, LG told us about the deaths of two snowmobilers who tried to speed off and reach "high-marking". Although people warned that "there were a high avalanche", they still wanted to go up to the hill (45). They thought, "it's fun" (48). They had poor impulse behavior which easily...
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...child about to fall into a well, anyone would have feelings of shock, fear and distress. It is not the case that it is in order to obtain friendship with the child’s parents, or that they seek to gain praises of their fellow villagers and friends, nor from thinking that such a thing is evil. The reason for this condition is that without XXX, one is not a man, without a heart that is shameful of evil, one is not a man, without expressions of complaisance, one is not a man, without a heart that knows right from wrong, one is not a man. The feeling of commiseration is the principle of benevolence; the feeling of being shameful of evil is the principle of righteousness; the feeling of expressing complaisance is the principle of propriety; a heart that knows right from wrong is the principle of knowledge. Men have these four principles just as they have their four (limbs) of the body. When men, having these four principles, but say of themselves that they cannot develop them, they are stealing from themselves, and he who says to his...
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...of the World's 5th largest professional services network and Also is the | Regional Senior Partner for Asia Pacific Region ‘C’ (ASEAN) of BDO. Dato’s drive | since his early age has seen him rise quickly to the top. Prior to his appointment to the | board of BDO, Dato’ Gan was the Managing Director of the Financial Advisory Services | Department at one of the Big 5 accounting firms. With over 30 years’ experience in, | auditing, accounting and financial advisory, Dato’ Gan specialises in corporate | turnaround and financial restructuring of under- performing companies, and has | extensive experience in the field of corporate finance and advisory assignments. | For his successful in his career life, he own his 8 guiding principles in his life, | The first one, is the adopt a “practical” approach with inherent Common Sense, second, | Always be conscious of a “Nasi sudah Jadi Bubur” situation, third, don’t be too quick | In proposing a “hair cut”...
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